Selected Accounting and Auditing Enforcement Releases
October - December 2001

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-1696	Dec. 23, 2002	Robert A. Putnam Release Nos.: 33-8172, 34-47083
AAER-1695	Dec. 19, 2002	U.S. Technologies Inc. and C. Gregory Earls Release No.: LR-17904
AAER-1694	Dec. 17, 2002	Ira A. Gerard and Karen S. Harris Release No.: LR-17898
AAER-1692	Dec. 16, 2002	Ira A. Gerard and Karen S. Harris Release No.: 33-8163, 34-47001
AAER-1691	Dec. 16, 2002	Mercator Software, Inc. Release No.: 34-47000
AAER-1690	Dec. 12, 2002	Safety-Kleen Corp., Kenneth W. Winger, Paul R. Humphreys, William D. Ridings, and Thomas W. Ritter, Jr.; Susan Moore Release No.: LR-17891
AAER-1689	Dec. 12, 2002	Susan Moore Release No.: 34-46988
AAER-1688	Dec. 10, 2002	Syncor International Corporation Release No.: LR-17887
AAER-1687	Dec. 10, 2002	Syncor International Corporation Release No.: 34-46979
AAER-1686	Dec. 6, 2002	Betty L. Vinson, CPA Release Nos.: 34-46964, 33-8158
AAER-1685	Dec. 6, 2002	David F. Meyers Release Nos.: 34-46963, 33-8157
AAER-1684	Dec. 6, 2002	Buford Yates, Jr. Release Nos.: 34-46962, 33-8156
AAER-1683	Dec. 6, 2002	Betty L. Vinson and Troy M. Normand Release No.: LR-17883
AAER-1682	Dec. 6, 2002	Arthur L. Toll, Bruce B. Edmondson, Gerald Levinson and Elliot S. Fisher Release No.: LR-17880
AAER-1681	Dec. 6, 2002	Elliot S. Fisher, Esq. Release No.: 34-46954
AAER-1680	Dec. 6, 2002	Bruce B. Edmonson, CPA Release No.: 34-46953
AAER-1679	Dec. 2, 2002	Ralph K. Ungermann, Alan J. McMillan, and James O. Mitchell Release No.: LR-17869
AAER-1678	Nov. 26, 2002	WorldCom, Inc. Release No.: LR-17866
AAER-1677	Nov. 26, 2002	First Virtual Communications, Inc. Release No.: 34-46909
AAER-1676	Nov. 26, 2002	Michael Sullivan, CPA Release No.: 34-46908
AAER-1675	Nov. 26, 2002	Anicom, Inc. Release No.: 34-46907
AAER-1674	Nov. 25, 2002	800America.com, Inc., et al Release No.: LR-17863
AAER-1673A	Nov. 25, 2002	Ilse Cappel Release No.: LR-17859A
AAER-1670	Nov. 21, 2002	James A. Fitzhenry Release No.: 34-46870
AAER-1672	Nov. 21, 2002	BDO International, Minas Ioannou and Christakis Ioannou Release No.: 34-46880
AAER-1671	Nov. 21, 2002	Phillip E. White Release No.: LR-17855
AAER-1670	Nov. 21, 2002	James A. Fitzhenry Release No.: 34-46870
AAER-1669	Nov. 20, 2002	TenFold Corporation, et al. Release No.: LR-17852
AAER-1668	Nov. 18, 2002	Ed Johnson and Merl Holdings, Inc.com Release No.: LR-17846
AAER-1667	Nov. 18, 2002	Michael G. Horsey, CPA, Michael D. Watson, CPA, and Sallie D. Feldman, CPA Release No.: 34-46845
AAER-1666	Nov. 15, 2002	Larry Ohms Release No.: LR-17843
AAER-1665	Nov. 15, 2002	David F. Myers and Buford Yates, Jr. Release No.: LR-17842
AAER-1664	Nov. 14, 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-17837
AAER-1663	Nov. 14, 2002	Albert Dunlap et al. Release No.: LR-17836
AAER-1662	Nov. 13, 2002	800America.com, Inc., et al Release No.: LR-17835
AAER-1661	Nov. 13, 2002	Ernst & Young Release Nos.: 33-8146, 34-46821
AAER-1660	Nov. 12, 2002	Stephen R. Becker, CPA Release No.: 34-46813
AAER-1659	Nov. 1, 2002	Frederick W. Kolling III, CPA Release No.: 34-46777
AAER-1658	Nov. 1, 2002	WorldCom, Inc. Release No.: LR-17829
AAER-1657	Nov. 1, 2002	Richard P. Smyth, Arnold E. Johns, Jr., Michael J. Becker and Alan T. Davis Release No.: LR-17824
AAER-1656	Oct. 30, 2002	Larry Ohms Release No.: LR-17816
AAER-1655	Oct. 30, 2002	Stephen R. Becker Release No.: LR-17815
AAER-1654	Oct. 23, 2002	Ernst & Young, LLP Release No.: 34-46710
AAER-1653	Oct. 21, 2002	Paul Skulsky, et al. Release No.: LR-17794
AAER-1651	Oct. 16, 2002	G. Matthias Heinzelmann, III Release No.: LR-17788
AAER-1650	Oct. 10, 2002	Betty L. Vinson and Troy M. Normand Release No.: LR-17783
AAER-1649	Oct. 10, 2002	J. Mark Samper, CPA Release No.: 34-46634
AAER-1648	Oct. 10, 2002	Lernout & Hauspie Speech Products, N.V. Release No.: LR-17782
AAER-1647	Oct. 9, 2002	Las Vegas Entertainment Network, Inc., Joseph A. Corazzi, Carl A. Sambus,and Jay I. Goldberg Release No.: LR-17779
AAER-1646	Oct. 9, 2002	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.: 34-46627
AAER-1645	Oct. 8, 2002	Joseph J. Shew, CPA Release No.: 34-46623
AAER-1644	Oct. 8, 2002	John Giesecke Jr., CPA Release No.: 34-46622
AAER-1643	Oct. 8, 2002	A.C.L.N., Ltd.; Abderrazak "Aldo" Labiad; Joseph J.H. Bisschops; Alex de Ridder; Pearlrose Holdings International S.A.; Emerald Sea Marine, Inc.; Scott Investments S.A.; BDO International (Cyprus); Minas Ioannou; and Christakis Ioannou (Defendants); and Scandinavian Car Carriers A/S; Pandora Shipping, S.A.; Sergui, Ltd.; Westbound Development Corp.; Maverick Commercial, Inc.; and DCC Limited (Relief Defendants) Release No.: LR-17776
AAER-1642	Oct. 7, 2002	Buford Yates, Jr. Release No.: LR-17771
AAER-1641	Oct. 7, 2002	System Software Associates, Inc., Roger Covey and Joseph Skadra Release No.: LR-17770
AAER-1640	Oct. 2, 2002	Andrew S. Fastow Release No.: LR-17762
AAER-1639	Oct. 1, 2002	Kenneth Stringer III, J. Mark Samper, William N. Martin, and Steven R. Eagleburger Release No.: LR-17760
AAER-1638	Oct. 1, 2002	Arthur A. Goodwin, William J. Burke and Christopher P. Whalen Release No.: LR-17758

http://www.sec.gov/divisions/enforce/friactions/act4q02.shtml