Selected Accounting and Auditing Enforcement Releases
April - June 2005

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-2271	Jun. 30, 2005	Rita J. McConville Other No.: 34-51950
AAER-2270	Jun. 30, 2005	David M. Hurley Other No.: LR-19290 See also: Complaint in this matter
AAER-2269	Jun. 30, 2005	KPMG LLP (Canada), Gary Bentham, C.A. and John Gordon, C.A. Other No.: 34-51946
AAER-2268	Jun. 29, 2005	Donald M. Fitzpatrick Other No.: LR-19289
AAER-2267	Jun. 27, 2005	Oliver Hilsenrath and David S. Klarman Other No.: LR-19286
AAER-2266	Jun. 27, 2005	David S. Klarman, Esq. Other No.: 34-51927
AAER-2265	Jun. 22, 2005	Schick Technologies, Inc., David B. Schick and Fred Levine Other No.: LR-19279
AAER-2264	Jun. 24, 2005	Robert W. Armstrong, III Other No.: 34-51920
AAER-2263	Jun. 23, 2005	Healthsouth Corporation et al. Other No.: LR-19280
AAER-2262	Jun. 21, 2005	James H. David, Jr., CPA Other No.: 34-51895
AAER-2261	Jun. 10, 2005	John Houldsworth And Richard Napier Other No.: LR-19264
AAER-2260	Jun. 9, 2005	Robert M. Blau Other Nos.: 33-8581, 34-51809
AAER-2259	Jun. 9, 2005	Take-Two Interactive Software, Inc., Ryan Brant, Larry Muller, James David, Jr. Other Nos.: LR-19260, 33-8581
AAER-2258	Jun. 9, 2005	Roys Poyiadjis, Lycourgos Kyprianou et al. Other No.: LR-19259
AAER-2257	Jun. 8, 2005	Louis E. Rivelli, Rodney B. Johnson, Stephen G. Burke, Teresa W. Ayers, Craig L. Stevenson, Robert T. Hoffman Other No.: LR-19255
AAER-2256	Jun. 8, 2005	Bruce Hill, et al. Other No.: LR-19253
AAER-2255	Jun. 8, 2005	Mark Steven Lynch Other No.: 34-51802
AAER-2254	Jun. 7, 2005	Mount Sinai Medical Center of Florida, Inc., M. Brooks Turkel and Harvey W. Smith Other Nos.: 33-8580, 34-51797
AAER-2252	Jun. 2, 2005	admin/33-8579.pdf Other Nos.: 33-8579, 34-51781
AAER-2251	Jun. 2, 2005	Huntington Bancshares, Inc., Thomas E. Hoaglin, Michael J. McMennamin, and John Van Fleet, CPA Other Nos.: LR-19243, 33-8579
AAER-2250	May 26, 2005	David G. Barford, Kent D. Kalkwarf, David L. Mccall and James H. Smith III Other No.: LR-19240
AAER-2249	May 20, 2005	Diagnostic Products Corporation Other No.: 34-51724
AAER-2248	May 20, 2005	M&A West, Inc., et al. Other No.: LR-19233
AAER-2247	May19, 2005	Dennis O'Connor Other No.: LR-19230
AAER-2246	May 12, 2005	Kevin Rodgers Other No.: 34-51719
AAER-2244	May 12, 2005	Walter Cercavschi, CPA Other No.: 34-51686
AAER-2241	May 2, 2005	Robert R. Berti, CPA Other No.: 34-51647
AAER-2240	Apr. 28, 2005	Dawn Diaz, CPA Other No.: 34-516
AAER-2238	Apr. 26, 2005	Deloitte & Touche LLP, Steven H. Barry, CPA, and Karen T. Baker, CPA Other No.: 34-51607
AAER-2237	Apr. 26, 2005	Deloitte & Touche LLP Other No.: 34-51606
AAER-2236	Apr. 26, 2005	Deloitte & Touche LLP Other No.: LR-19202
AAER-2235	Apr. 19, 2005	KPMG LLP, et al. Other No.: LR-19191
AAER-2234	Apr. 19, 2005	KPMG LLP Other No.: 34-51574
AAER-2233	Apr. 18, 2005	Craig R. Clark Other No.: 34-51570
AAER-2232	Apr. 18, 2005	The Coca-Cola Company Other No.: 33-8569
AAER-2231	Apr. 11, 2005	Global Crossing Ltd., Thomas J. Casey, Dan J. Cohrs, and Joseph P. Perrone Other No.: 34-51517
AAER-2230	Apr. 11, 2005	Chancellor Corporation, et al. Other No.: LR-19177
AAER-2229	Apr. 11, 2005	Gregory Davis, CPA and BKR Metcalf Davis Other No.: 34-51516
AAER-2227	Apr. 7, 2005	Easylink Services Corporation, f.k.a. Mail.Com, Inc. and Debra Mcclister, CPA Other No.: 34-51506
AAER-2226	Apr. 7, 2005	Dollar General Corporation, Hurley Calister Turner, Jr., Brian M. Burr, Randy C. Sanderson, and Bobby R. Carpenter Other No.: LR-19174
AAER-2225	Apr. 7, 2005	Stephen C. Jones, CPA Other No.: 34-51501
AAER-2224	Apr. 6, 2005	litigation/admin/34-51488.pdf Other No.: 34-51488
AAER-2223	Apr. 6, 2005	Drew S. Levin, Noel Cronin, and Michael Macchiarella; John D. Clutten Other No.: LR-19172
AAER-2222A	Sep. 9, 2005	Aurora Foods Inc., et al. Other Release No.: LR-19165A
AAER-2222	Apr. 4, 2005	Aurora Foods Inc., et al. Other No.: LR-19165

http://www.sec.gov/divisions/enforce/friactions/act2q05.shtml