Selected Accounting and Auditing Enforcement Releases
April - June 2003

The list below provides links to financial reporting related enforcement actions concerning civil lawsuits brought by the Commission in federal court and notices and orders concerning the institution and/or settlement of administrative proceedings. This list only highlights certain actions and is not meant to be a complete and exhaustive compilation of all of the actions that fall into this category.

Release No.
Date
Action
AAER-1808	Jun. 30, 2003	Peregrine Systems, Inc. Release No.: LR-18205
AAER-1807	Jun. 25, 2003	Robert C. Cloyd Release No.: 34-48085
AAER-1806	Jun. 25, 2003	Peter J. Webb Release No.: LR-18201
AAER-1805	Jun. 20, 2003	Henry C. Yuen and Elsie M. Leung Release No.: LR-18199
AAER-1804	Jun. 19, 2003	Alexander Ajemian, et al. Release No.: LR-18195
AAER-1803	Jun. 19, 2003	Robert Korkuc Release No.: LR-18194
AAER-1802	Jun. 16, 2003	Steven S. Spitzer Release No.: LR-18191
AAER-1801	Jun. 12, 2003	Terry W. Davis Release No.: LR-18189
AAER-1800	Jun. 12, 2003	Gene S. Foster, Jamie Olis and Helen C. Sharkey Release No.: LR-18188
AAER-1799	Jun. 6, 2003	Arthur A. Goodwin and William J. Burke Release No.: LR-18180
AAER-1798	Jun. 6, 2003	Debra D. Valice Release No.: 34-47997
AAER-1796	Jun. 5, 2003	Paul A. Allaire, G. Richard Thoman, Barry D. Romeril, Philip D. Fishbach, Daniel S. Marchibroda and Gregory B. Tayler Release No.: LR-18174
AAER-1795	Jun. 4, 2003	Kenneth Wilchfort, CPA Release No.: 34-47981
AAER-1794	Jun. 4, 2003	Marc Rabinowitz, CPA Release No.: 34-47979
AAER-1793	Jun. 4, 2003	Ramiro M. Fernandez-Moris, Daniel S. Lezak, and Ramiro Rafael ("Ray") Fernandez Release No.: LR-18171
AAER-1792	Jun. 4, 2003	Charles W. McCall Release No.: LR-18170
AAER-1791	May 30, 2003	Umesh Malhotra, Paul Chopra, and David Manigaul Release No.: LR-18162
AAER-1790	May 30, 2003	Umesh Malhotra Release No.: 34-47947
AAER-1789	May 22, 2003	David R. Behanna, CPA Release No.: 34-47907
AAER-1788	May 22, 2003	Philip G. Hirsch, CPA Release No.: 34-47901
AAER-1787	May 22, 2003	PricewaterhouseCoopers LLP Release No.: 34-47900
AAER-1786	May 21, 2003	Minuteman International, Inc., Gregory J. Rau, Thomas J. Nolan, and David L. Markison Release No.: 34-47894
AAER-1785	May 19, 2003	WorldCom Inc. Release No.: LR-18147
AAER-1784	May 16, 2003	Stephen L. Holden, Scott P. Skooglund, Kuldershan S. Padda, and Stephan C. Beal Release No.: LR-18142
AAER-1783	May 15, 2003	Adam Gilburne Release No.: LR-18139
AAER-1782	May 14, 2003	Zimmerman Sign Company and Jeffrey P. Johnson, CPA Release No.: 34-47860
AAER-1781	May 14, 2003	Gary L. Monroe, William J. Rauwerkink, John R. Messinger and Robert T. Bassman Release No.: LR-18136
AAER-1780	May 12, 2003	Reliant Resources, Inc. and Reliant Energy, Inc. Release Nos.: 33-8232, 34-47828
AAER-1779	May 12, 2003	Keith Pietila, et al. Release No.: LR-18131
AAER-1778	May 8, 2003	Eagle Building Technologies, Inc. and Anthony Damato Release No.: LR-18127
AAER-1777	May 7, 2003	Andrx Corp. Release No.: LR-18126
AAER-1776	May 7, 2003	Eddy L. Patterson Release No.: LR-18125
AAER-1775	May 7, 2003	Nesco, Inc. Release No.: 34-47808
AAER-1774	May 6, 2003	Michael R. Drogin, CPA Release No.: 34-47804
AAER-1773	May 6, 2003	Andrx Corporation and Scott Lodin Release No.: 34-47803
AAER-1772	May 6, 2003	Timothy E. Nolan Release No.: 34-47802
AAER-1771	May 1, 2003	Kevin A. Howard, Michael W. Krautz, Kenneth D. Rice, Joseph Hirko, Kevin P. Hannon, Rex T. Shelby, and F. Scott Yeager Release No.: LR-18122
AAER-1770	Apr. 30, 2003	Candie's, Inc. Release Nos.: 33-8228, 34-47772
AAER-1769	Apr. 30, 2003	David M. Golden Release Nos.: 33-8227, 34-47771
AAER-1768	Apr. 30, 2003	Maryann Brown Release Nos.: 33-8226, 34-47770
AAER-1767	Apr. 30, 2003	Neil R. Cole Release No.: 34-47769
AAER-1766	Apr. 30, 2003	Lawrence O'Shaughnessy, Gary H. Klein, Gary K. Levi and Mark Tucker Release No.: LR-18120
AAER-1764	Apr. 24, 2003	Michael Marchese Release No.: 34-47732
AAER-1763	Apr. 24, 2003	Brian Adley et al. Release No.: LR-18104
AAER-1762	Apr. 24, 2003	David Decker, CPA and Theodore Fricke, CPA Release No.: 34-47731
AAER-1760	Apr. 23, 2003	MaxWorldwide, Inc., f.k.a. L90, Inc. Release No.: 34-47727
AAER-1759	Apr. 16, 2003	Matthew C. Gless Release No.: LR-18093
AAER-1758	Apr. 14, 2003	Ed Johnson and Merl Holdings, Inc.com Release No.: LR-18085
AAER-1757	Apr. 4, 2003	Joshua C. Cantor Release No.: LR-18081
AAER-1756	Apr. 9, 2003	Patrick O. Wheeler Release No.: LR-18078
AAER-1755	Apr. 8, 2003	Benjamin Rogatinsky and Reuven Rogatinsky Release No.: LR-18076
AAER-1754	Apr. 7, 2003	Harrison Securities, Inc., Frederick C. Blumer and Nebrissa Song Release No.: 34-47641
AAER-1752	Apr. 4, 2003	Kenneth K. Livesay, Angela C. Ayers, Kay Morgan, Cathy C. Edwards and Virginia B. Valentine Release No.: LR-18070
AAER-1751	Apr. 4, 2003	Christopher F. Crawford Release No.: 34-47633
AAER-1750	Apr. 1, 2003	William T. Owens and Weston L. Smith Release No.: LR-18059
AAER-1749	Apr. 1, 2003	Emery Harris Release No.: LR-18060
AAER-1747	Apr. 1, 2003	Thomas & Betts Corporation, et al. Release No.: LR-18058

http://www.sec.gov/divisions/enforce/friactions/act2q03.shtml