Selected Accounting and Auditing Enforcement Releases
July - September 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-1882	Sep. 30, 2003	Timothy McCool Release Nos.: 33-8296, 34-48575
AAER-1881	Sep. 30, 2003	Scott Miller Release No.: 34-48571
AAER-1880	Sep. 30, 2003	Adam S. Richards Release No.: 34-48570
AAER-1878	Sep. 29, 2003	Loren D. Pfau Release No.: LR-18374
AAER-1879	Sep. 29, 2003	Loren D. Pfau Release Nos.: 33-8295, 34-48559
AAER-1877	Sep. 29, 2003	Sport-Haley, Inc., Robert G. Tomlinson, and Steve S. Auger Release No.: LR-18371
AAER-1876	Sep. 29, 2003	James C. Horne Release No.: LR-18370
AAER-1875	Sep. 26, 2003	Analytical Surveys, Inc. Release No.: 34-48549
AAER-1873	Sep. 25, 2003	Akorn, Inc. Release No.: 34-48546
AAER-1872	Sep. 25, 2003	Thomas C. Trauger and Michael Mullen Release No.: 34-48543
AAER-1871	Sep. 25, 2003	Oliver Flanagan Release No.: 34-48542
AAER-1869	Sep. 24, 2003	Christine B. Hoberg Release No.: 34-48536
AAER-1868	Sep. 23, 2003	Jeffrey R. Anderson and Scott H. Miller Release No.: LR-18358
AAER-1867	Sep. 22, 2003	Richard I. Berger and Bonnie K. Metz Release No.: LR-18357
AAER-1866	Sep. 22, 2003	Brian Wiegand Release No.: 34-48513
AAER-1865	Sep. 22, 2003	David Slayton Release No.: 34-48512
AAER-1864	Sep. 22, 2003	Sophia M. Kabler Release No.: LR-18355
AAER-1863	Sep. 16, 2003	Jeffrey A. Conway, CPA Release No.: 34-48492
AAER-1862	Sep. 11, 2003	Stephen D. Price Release No.: LR-18345
AAER-1861	Sep. 11, 2003	Stephen D. Price Release No.: 34-48485
AAER-1860	Sep. 11, 2003	Christine B. Hoberg Release No.: LR-18343
AAER-1859	Sep. 11, 2003	Nvidia Corporation Release No.: 34-48480
AAER-1858	Sep. 11, 2003	Brightpoint, Inc., American International Group, Inc., Phillip Bounsall, John Delaney and Timothy Harcharik Release No.: LR-18340
AAER-1857	Sep. 11, 2003	American International Group, Inc. Release No.: 34-48477
AAER-1856	Sep. 11, 2003	Louis Lucullo Release No.: 34-48476
AAER-1855	Sep. 11, 2003	Phillip Bounsall Release No.: 34-48475
AAER-1854	Sep. 11, 2003	Brightpoint, Inc. Release Nos.: 34-48474, 33-8284
AAER-1853	Sep. 10, 2003	Michael Martin and Malcolm McVay Release No.: LR-18339
AAER-1852	Sep. 10, 2003	Ben F. Glisan, Jr. Release No.: LR-18335
AAER-1851	Sep. 9, 2003	Lawrence Borowiak Release No.:LR-18332
AAER-1850	Sep. 8, 2003	Vincent Steckler Release No.: LR-18327
AAER-1849	Aug. 25, 2003	Solucorp Industries Ltd., et al. Release No.: LR-18306
AAER-1846	Aug. 20, 2003	Carroll A. Wallace, C.P.A. Release No.: 34-48372
AAER-1819A	Aug. 18, 2003	John J. Canepa, C.P.A. Release No.: 34-48224A
AAER-1844	Aug. 18, 2003	Rica Foods et. al. Release No.: LR-18293
AAER-1845	Aug. 14, 2003	Peregrine Systems, Inc. Release No.: LR-18290
AAER-1843	Aug. 14, 2003	Gary L. Atnip C.P.A. Release No.: 34-48341
AAER-1842	Aug. 14, 2003	Peter Bromberg, C.P.A. Release No.: 34-48337
AAER-1840	Aug. 13, 2003	Steven L. Hunt, Esq. Release No.: 34-48330
AAER-1839	Aug. 12, 2003	Richard P. Scalzo, CPA Release No.: 34-48328
AAER-1838	Aug. 12, 2003	Jean-Paul Bolduc, Brian J. Smith, C.P.A., Richard N. Sukenik, C.P.A., Philip J. Ryan III, Constantine L. Hampers, A. Miles Nogelo, and Robert W. Armstrong III, C.P.A. Release No.: 34-48326
AAER-1837	Aug. 12, 2003	Jean-Paul Bolduc, Brian J. Smith, C.P.A., Richard N. Sukenik, C.P.A., Philip J. Ryan III, Constantine L. Hampers, A. Miles Nogelo, and Robert W. Armstrong III, C.P.A. Release No.: 34-48325
AAER-1836	Aug. 12, 2003	Morris Weissman Release No.: LR-18283
AAER-1835	Aug. 8, 2003	Warren Martin, CPA Release No.: 34-48311
AAER-1834	Aug. 7, 2003	WorldCom, Inc. Release No.: LR-18277
AAER-1833	Aug. 7, 2003	David Andrew Hilton and Stephen Scott Lowber Release No.: LR-18276
AAER-1832	Aug. 7, 2003	Cutter & Buck Inc. Release No.: 34-48296
AAER-1831	Aug. 6, 2003	Oliver Hilsenrath and David S. Klarman Release No.: LR-18275
AAER-1829	Aug. 5, 2003	SRI/Surgical Express, Inc., Wayne R. Peterson, and James T. Boosales Release No.: 34-48282
AAER-1828	Aug. 5, 2003	Alexander H. Edwards, III Release No.: LR-18271
AAER-1827	Jul. 30, 2003	David S. Pearl, Esq. Release No.: 34-48257
AAER-1826	Jul. 30, 2003	Richardson, et al. Release No.: LR-18263
AAER-1825	Jul. 29, 2003	Jay P. Gilbertson, C.P.A. Release No.: 34-48248
AAER-1824	Jul. 29, 2003	Philip L. Pascale, C.P.A. Release No.: 34-48247
AAER-1823	Jul. 29, 2003	Michael J. Marrie, CPA and Brian L. Berry, CPA Release No.: 34-48246
AAER-1821	Jul. 28, 2003	Citigroup, Inc. Release No.: 34-48230
AAER-1820	Jul. 28, 2003	J.P. Morgan Chase & Co. Release No.: LR-18252
AAER-1819	Jul. 24, 2003	John J. Canepa, CPA Release No.: 34-48224
AAER-1818	Jul. 22, 2003	Jay Gilbertson, Albert Bergonzi and Dominick Derosa Release No.: LR-18242
AAER-1817	Jul. 23, 2003	RSA Security, Inc. Release No.: 34-48214
AAER-1816	Jul. 22, 2003	Rent-Way, Inc., et al. Release No.: LR-18241
AAER-1815	Jul. 17, 2003	Arsin Corporation and Danis Yadegar-Mooshiabadi Release No.: 34-48192
AAER-1814	Jul. 16, 2003	Xaibe, Inc. and Lowell Nicholas Release No.: 34-48182
AAER-1813	Jul. 7, 2003	Carnegie International Corporation, et al. Release No.: LR-18229
AAER-1811	Jul. 7, 2003	WorldCom Inc. Release No.: LR-18219
AAER-1810	Jul. 2, 2003	WorldCom Inc. Release No.: LR-18210

http://www.sec.gov/divisions/enforce/friactions/act3q03.shtml