Selected Accounting and Auditing Enforcement Releases
October - December 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-2157	Dec. 27, 2004	Laurence D. Cohen (CPA) Other No.: 34-50932
AAER-2156	Dec. 27, 2004	Frank D. Edwards, CA Other No.: 34-50931
AAER-2155	Dec. 22, 2004	Keith M. Roberts Other No.: 34-50918
AAER-2154	Dec. 17, 2004	Martin Julien Marks Other No.: LR-19004
AAER-2153	Dec. 17, 2004	Jack D. Weiss Other No.: LR-19002
AAER-2152	Dec. 15, 2004	R. Geoffrey Layne, James S. Sholeff, Dale Boeth, and Shawn Mcghee Other No.: LR-18999
AAER-2151	Dec. 16, 2004	Grant Thornton LLP, Doeren Mayhew & Co. P.C., Peter M. Behrens, CPA, Marvin J. Morris, CPA, and Benedict P. Rybicki, CPA Other No.: 34-50861
AAER-2150	Dec. 8, 2004	Richard Rambahal, et al. Other No.: LR-18995
AAER-2148	Dec. 2, 2004	Thomas L. Taylor Other No.: 34-50783
AAER-2146	Nov. 30, 2004	Evan S. Collins Other No.: LR-18986
AAER-2145	Nov. 30, 2004	American International Group, Inc. Other No.: LR-18985
AAER-2141A	Nov. 24, 2004	Paul H. Bristow and Nikhil Sinha Other No.: LR-18981A
AAER-2141	Nov. 19, 2004	Paul H. Bristow and Nikhil Sinha Other No.: LR-18981
AAER-2140	Nov. 19, 2004	Jerry K. Lester Other No.: 34-50707
AAER-2139	Nov. 19, 2004	eFunds Corporation Other No.: 34-50706
AAER-2138	Nov. 19, 2004	Gary Moe and ID Integration Other No.: 34-50705
AAER-2137	Nov. 19, 2004	Robotic Vision Systems, Inc. Other No.: 34-50704
AAER-2136	Nov. 15, 2004	Conrad M. Black, et al. Other No.: LR-18969
AAER-2135	Nov. 15, 2004	Wesley H. Colwell, CPA Other No.: 34-50664
AAER-2134	Nov. 15, 2004	Steven Woghin, Esq. Other No.: 33-8503
AAER-2133	Nov. 10, 2004	Steven Woghin, Esq. Other No.: 34-50653
AAER-2132	Nov. 4, 2004	Morgan Stanley Other No.: 34-50632
AAER-2131	Nov. 2, 2004	David Rivard; David Kaplan Other No.: LR-18954
AAER-2130	Oct. 27, 2004	David Rivard, CPA Other No.: 34-50598
AAER-2129	Oct. 27, 2004	David Kaplan, CPA Other No.: 34-50597
AAER-2128	Oct. 25, 2004	litigation/litreleases/lr18941.htm Other No.: LR-18941
AAER-2127	Oct. 21, 2004	Qwest Communications International Inc., Other No.: LR-18936
AAER-2127	Oct. 20, 2004	Qwest Communications International Inc. Other No.: LR-18936
AAER-2126	Oct. 20, 2004	John Mervyn Nabors and Eric J. McCracken Other No.: LR-18935
AAER-2125	Oct. 20, 2004	KPMG LLP, Bryan E. Palbaum, CPA, John M. Wong, CPA, Kenneth B. Janeski, CPA, David A. Hori, CPA Other No.: AAER-2125
AAER-2124	Oct. 13, 2004	Koninklijke Ahold N.V. (Royal Ahold); A. Michiel Meurs and Cees van der Hoeven; Johannes Gerhardus Andreae; Ture Roland Fahlin Other No.: LR-18929
AAER-2123	Oct. 13, 2004	Ture Roland Fahlin Other No.: 34-50519
AAER-2122	Oct. 12, 2004	Exchange Commission v. Soulfood Concepts, Inc. and Markova Campbell Other No.: LR-18928

http://www.sec.gov/divisions/enforce/friactions/act4q04.shtml