Selected Accounting and Auditing Enforcement Releases
July - August 2002

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-1637	Sep. 30, 2002	FLIR Systems, Inc. Release Nos.: 33-8135, 34-46537
AAER-1635	Sep. 26, 2002	David F. Myers Release No.: LR-17753
AAER-1634	Sep. 26, 2002	Barry M. Budilov and Raymond J. Green Release No.: LR-17752
AAER-1633	Sep. 26, 2002	William P. Trainor, Vincent D. Celentano, Medical Diagnostic Products, Inc. (f/k/a Novatek International, Inc.), Karen Losordo, Diane M. Trainor, Daniel J. Trainor, Geraldine Trainor and Mary N. Celentano Release No.: LR-17746
AAER-1632	Sep. 25, 2002	Dynegy Inc. Release Nos.: LR-17744, 34-46537
AAER-1631	Sep. 24, 2002	Dynegy Inc. Release No.: 33-8134
AAER-1630	Sep. 24, 2002	Asthma Disease Management, Inc., George H. Young, Richard A. Manini, Richard B. Anderson, and Colleen Erin Kelly Bishop Release No.: LR-17739
AAER-1629	Sep. 19, 2002	Motorcar Parts and Accessories, Inc. and Peter Bromberg Release No.: LR-17736
AAER-1628	Sep. 18, 2002	Stephen L. Holden, Scott Skooglund, Kuldershan S. Padda, and Stephan C. Beal Release No.: LR-17734
AAER-1627	Sep. 12, 2002	Dennis Kozlowski, Mark H. Swartz and Mark A. Belnick Release No.: LR-17722
AAER-1626	Sep. 11, 2002	Donne Corporation, Sherman S. Smith, Shawn Smith, and Bruce Anderson Release No.: LR-17719
AAER-1625	Sep. 6, 2002	Yervant David Lepejian Release No.: LR-17716
AAER-1624	Sep. 4, 2002	Buettner et al. Release No.:  LR-17708
AAER-1623	Sep. 4, 2002	Albert Dunlap et al. Release No.:  LR-17710
AAER-1622	Aug. 30, 2002	SCB Computer Technology, Inc. Release No.:  34-46445
AAER-1621	Aug. 30, 2002	James Murphy, Robert Lockwood and Gilboa Peretz Release No.:  LR-17705
AAER-1620	Aug. 30, 2002	James Murphy, CPA Release No.:  34-46442
AAER-1619	Aug. 27, 2002	William H. Rinehart, Jonathan A. Beck, and Kevin P. Clark Release No.:  LR-17701
AAER-1617	Aug. 21, 2002	Michael J. Kopper Release No.: LR-17692
AAER-1616	Aug. 16, 2002	Kevin J. Morrison, et al. Release No.:  LR-17686
AAER-1615	Aug. 16, 2002	Kurt D. Saliger, CPA Release No.:  33-8122
AAER-1614	Aug. 9, 2002	Vari-L Company, Inc., David G. Sherman, Jon L. Clark, and Sarah E. Hume Release No.:  LR-17671
AAER-1613	Aug. 8, 2002	Richard F. Rubin, et al. Release No.:  LR-17667
AAER-1612	Aug. 8, 2002	Edward T. Creevy Release No.:  34-46322
AAER-1611	Aug. 7, 2002	Gary Stephen Joiner, Grant W. Peck, Dean Frederick Sessions, and Mark Allen Disalvo Release No.:  LR-17665
AAER-1610	Aug. 5, 2002	Church Extension of the Church of God, Inc., United Management Services, Inc., James Perry Grubbs and Shearon Louis Jackson Release No.:  LR-17656
AAER-1609	Aug. 1, 2002	Horton & Company and Edward C. Horton Release No.:  34-46295
AAER-1608	Aug. 1, 2002	Gas and Oil Technologies, Inc., Ingrid Aliet-Gass and Glen Morinaka, CPA Release Nos.: 33-8118, 34-46302
AAER-1607	Aug. 1, 2002	Douglas A. Murphy, David G. Kay and Lawrence H. Theriot Release No.:  LR-17651
AAER-1606	July 31, 2002	Roys Poyiadjis and Lycourgos Kyprianou and AremisSoft Corp. et al. Release No.:  LR-17641
AAER-1605	Aug. 1, 2002	John R. Boyd, and Christopher Curbello Release No.:  LR-17648
AAER-1604	Aug. 1, 2002	Richard P. Bellinger, Jack P. Bates and Stephen S. Winslett Release No.:  34-46291
AAER-1603	Aug. 1, 2002	David Friend, CPA Release No.:  34-46290
AAER-1602	July 29, 2002	Eric C. Brown Release No.:  34-46273
AAER-1601	July 25, 2002	Oxford Health Plans, Inc., Andrew B. Cassidy and Brendan R. Shanahan Release No.:  34-46254
AAER-1600	July 25, 2002	Oxford Health Plans, Inc. Release No.:  LR-17631
AAER-1599	July 24, 2002	Adelphia Communications Corporation, John J. Rigas, Timothy J. Rigas, Michael J. Rigas, James P. Rigas, James R. Brown, and Michael C. Mulcahey Release No.:  LR-17627
AAER-1598	July 22, 2002	Church Extension of the Church of God, Inc., United Management Services, Inc., James Perry Grubbs and Shearon Louis Jackson Release No.:  LR-17623
AAER-1597	July 18, 2002	The PNC Financial Services Group, Inc. Release Nos.: 33-8112, 34-46225
AAER-1596	July 17, 2002	PricewaterhouseCoopers LLP and PricewaterhouseCoopers Securities LLC Release No.:  34-46216
AAER-1595	July 17, 2002	Avon Products, Inc. Release No.:  34-46215
AAER-1594	July 15, 2002	Jean-Paul Bolduc, Brian J. Smith, CPA, Richard N. Sukenik, CPA, Philip J. Ryan III, Constantine L. Hampers, A. Miles Nogelo, and Robert W. Armstrong III, CPA Release No.:  34-46206
AAER-1593	July 15, 2002	Jean-Paul Bolduc, Brian J. Smith, CPA, Richard N. Sukenik, CPA, Philip J. Ryan III, Constantine L. Hampers, A. Miles Nogelo, and Robert W. Armstrong III, CPA Release No.:  34-46205
AAER-1592	July 12, 2002	Intelliquis International, Inc., Mark W. Tippets, David A. Jones and Kevin E. Orton Release No.:  LR-17611
AAER-1590	July 9, 2002	Glen P. Duffy, CPA Release No.:  34-46175
AAER-1589	July 9, 2002	Gregory D. Norton, CPA Release No.:  34-46174
AAER-1588	July 9, 2002	Thomas F. Wraback, CPA Release No.:  34-46172
AAER-1587	July 2, 2002	Peter D. Stewart, C.A., John L. Harbor, C.A., and David Chopping, C.A., Release No.:  34-46157

http://www.sec.gov/divisions/enforce/friactions/act3q02.shtml