Selected Accounting and Auditing Enforcement Releases
July - September 2004

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-2119	Sep. 30, 2004	Carroll A. Wallace, CPA Other Release No.: 34-50480
AAER-2118	Sep. 30, 2004	Matthew M. Chiang Other Release No.: LR-18915
AAER-2117	Sep. 30, 2004	Jerry S. Chang Other Release No.: LR-18914
AAER-2116	Sep. 30, 2004	Dean L. Buntrock, Phillip B. Rooney, James E. Koenig, Thomas C. Hau, Herbert A. Getz, and Bruce D. Tobecksen Other Release No.: LR-18913
AAER-2113	Sep. 28, 2004	Don-Allen Ruttenberg Other Release No.: LR-18908
AAER-2112	Sep. 28, 2004	Jeremy R. Lent, John V. Hashman, Yinzi Cai, Douglas Wachtel and Bruce Rigione Other Release No.: LR-18905
AAER-2111	Sep. 28, 2004	Michael Martin and Malcolm E. McVay Other Release No.: LR-18904
AAER-2110	Sep. 28, 2004	Sushil K. Garg and Garg Data International, Inc. Other Release No.: LR-18903
AAER-2109	Sep. 24, 2004	James T. Dooley, James E. Lorenz, III and John E. Isselmann, Jr. Other No.: LR-18896
AAER-2108	Sep. 23, 2004	John E. Isselmann, Jr. Other No.: 34-50428
AAER-2107	Sep. 22, 2004	Daniel S. Lezak Other No.: 34-50424
AAER-2106	Sep. 22, 2004	Computer Associates International, Inc., Sanjay Kumar and Stephen Richards, and Steven Woghin Other No.: LR-188091
AAER-2094	Sep. 8, 2004	Patrick Gentile and John Gorman Other No.: LR-18871
AAER-2093	Sep. 8, 2004	John Gorman and Patrick Gentile Other Nos.: 33-8481; 34-50329
AAER-2092	Sep. 1, 2004	Eric L. Mattson and James W. Harris Other No.: LR-18863
AAER-2091	Aug. 31, 2004	Kevin P. Hannon, et al. Other No.: LR-18862
AAER-2090	Aug. 26, 2004	U.S. Technologies, Inc. And C. Gregory Earls Other Release No.: LR-18857
AAER-2089	Aug. 25, 2004	Aurora Foods, Inc. Other Release No.: LR-18851
AAER-2088	Aug. 25, 2004	Mark E. Koenig Other Release No.: LR-18849
AAER-2087	Aug. 24, 2004	Athena Diaz Other Release No.: LR-18848
AAER-2085	Aug. 24, 2004	Royal Dutch Petroleum Company and The "Shell" Transport and Trading Co., p.l.c. Other No.: 34-50233
AAER-2084	Aug. 23, 2004	Piranha, Inc., et al. Other No.: LR-18842
AAER-2083	Aug. 23, 2004	Kenneth K. Livesay, et al. Other No.: LR-18843
AAER-2082	Aug. , 2004	Kenneth K. Livesay, CPA Other No.: 34-50225
AAER-2079	Aug. 12, 2004	Joseph Casuccio, CPA Other No.: 34-50185
AAER-2078	Aug. 11, 2004	Gary L. Seidelman, CPA Other No.: 34-50179
AAER-2077	Aug. 9, 2004	Scott C. Anixter, et al. Other No.: LR-18823
AAER-2076	Aug. 5, 2004	Grant Thornton LLP, Doeren Mayhew & Co. P.C., Marvin J. Morris, CPA, Peter M. Behrens, CPA and Benedict P. Rybicki, CPA Other No.: 34-50148
AAER-2075	Aug. 4, 2004	Bristol-Myers Squibb Company Other No.: LR-18820
AAER-2072	Aug. 3, 2004	Halliburton Company, and Robert Charles Muchmore, Jr. Other No.: 33-8452, 34-50137
AAER-2071	Aug. 3, 2004	Ronald H. Hoffman, CPA Other No.: 34-50135
AAER-2070	Aug. 2, 2004	William F. Buettner, CPA Other No.: 34-50134
AAER-2068	Jul. 30, 2004	Kenneth D. Rice Other No.: LR-18815
AAER-2067	Jul. 29, 2004	Timothy J. Buzzelli Other No.: 34-50121
AAER-2066	Jul. 29, 2004	Andrew J. Zahn, Philip J. Sexauer, and Cynthia K. Berryman Other No.: LR-18809
AAER-2065	Jul. 28, 2004	Parmalat Finanziaria, S.p.A., Other No.: LR-18803
AAER-2028A	Jul. 14, 2004	Paul Melvin Henson, Jr. and Lance Turner Fair Other No.: LR-18733A
AAER-2056	Jul. 13, 2004	Ian Schottlaender Other No.: LR-18782
AAER-2055	Jul. 12, 2004	Levine, Hughes, and Mithuen, Inc. Other No.: LR-18778
AAER-2054	Jul. 9, 2004	Michael Karlins, CPA Other No.: 34-49997
AAER-2053	Jul. 9, 2004	Levine, Hughes, and Mithuen, Inc. Other No.: 33-8439
AAER-2052	Jul. 9, 2004	James Dean, CPA Other No.: 34-49992
AAER-2051	Jul. 8, 2004	Richard A. Causey, Jeffrey K. Skilling and Kenneth L. Lay Other No.: LR-18776
AAER-2050	Jul. 8, 2004	Kirk J. Dischino (CPA) Other No.: 34-49984
AAER-2049	Jul. 6, 2004	ABB Ltd Other No.: LR-18775

http://www.sec.gov/divisions/enforce/friactions/act3q04.shtml