Selected Accounting and Auditing Enforcement Releases
October - December 2005

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-2358	Dec. 22, 2005	Kenneth R. Lecrone, CPA Other Release Nos.: 33-8647, 34-53012
AAER-2357	Dec. 15, 2005	Edward A. Heil and R. Bret Jenkins; eSafetyWorld, Inc. (now known as EZ Auctions and Shipping Inc.) and Raymond Burghard Other Release No.: LR-19494 See also: Complaints in this matter: Heil & Jenkins; eSafetyWorld, Inc.
AAER-2356	Dec. 20, 2005	Lucent Technologies Inc., et al. Other Release No.: LR-19502
AAER-2355	Dec. 19, 2005	Church Extension of the Church of God, Inc., United Management Services, Inc., James Perry Grubbs and Shearon Louis Jackson Other Release No.: LR-19500
AAER-2354	Dec. 15, 2005	Gilbert Bergsman, CPA, and Lee Levinson, CPA Other Release No.: 34-52959
AAER-2353	Dec. 7, 2005	Sidney V. Corder Other Release No.: LR-19487
AAER-2352	Dec. 5, 2005	Cedric Kushner Promotions, Inc., et al. Other Release No.: LR-19485
AAER-2351	Nov. 30, 2005	Friedman's Inc. Other Release No.: LR-19477 See also: Complaint in this matter
AAER-2350	Dec. 2, 2005	Joseph T. Boyle, CPA Other Release No.: 34-52878
AAER-2349	Dec. 1, 2005	William W. Freise Other Release No.: LR-19479
AAER-2348	Dec. 1, 2005	James P. Brown Other Release No.: 34-52864
AAER-2347	Nov. 21, 2005	Donald C. Yount, Jr., CPA Other Release No.: 34-52813
AAER-2346	Nov. 18, 2005	John D. Parson, CPA and Brendon P. McDonald, CPA Other Release No.: 34-52792
AAER-2345	Nov. 16, 2005	Jonathan D. Nelson (Defendant), XIT Land & Energy, Inc., Chisum Travel Center, Ltd., Z8 Properties, Ltd., Three Stars Aviation, LLC, and Chisum Coach, Ltd. (Defendants Solely for Purposes of Equitable Relief) Other Release No.: LR-19467
AAER-2344	Nov. 10, 2005	Salvatore Censoprano, CPA Other Release No.: 34-52763
AAER-2343	Nov. 3, 2005	Eric Tyra, CPA Other No.: 34-52726
AAER-2342	Nov. 2, 2005	David G. Zilli Other No.: LR-19455
AAER-2341	Nov. 2, 2005	Brian Crowley, Robert Henuset, Ritchie Langfield, Frank Lysiak, Ernie Rosenberg, Dale Schulz, and Larry Stone Other No.: LR-19454
AAER-2340	Oct. 25, 2005	Ocumed Group, Inc., Alfred R. Caggia and Louise A. Cummings Other No.: LR-19443
AAER-2339	Oct. 20, 2005	Scott Gershon, Paul Cifaldi, Neil Silver and Robert Davis Other No.: LR-19439
AAER-2338	Oct. 20, 2005	Eric Tyra, Scott Wynne, Peter Berman, and Scott Carey Other No.: LR-19438
AAER-2337	Oct. 20, 2005	Lucent Technologies Inc., et al. Other No.: LR-19437
AAER-2336	Oct. 13, 2005	Kenneth L. Rubin, CPA and Michael W. Lewis, CPA (Finality Order No.: 34-52607)
AAER-2335	Oct. 13, 2005	Thomas Hauke, CPA Other No.: 34-52597
AAER-2334	Oct. 11, 2005	John Houldsworth, CA Other No.: 34-52582
AAER-2333	Oct. 6, 2005	KPMG LLP, et al. Other No.: LR-19418
AAER-2332	Oct. 6, 2005	Fred Gold, John D. Parson and Brendon P. McDonald Other No.: LR-19417
AAER-2331	Oct. 5, 2005	Duane Kimble and Carene Kunkler and In the Matter of Duane Kimble, CPA, and Carene Kunkler Other No.: LR-19416
AAER-2330	Oct. 5, 2005	Benjamin Rogatinsky and Reuven Rogatinsky Other No.: LR-19413
AAER-2329	Oct. 3, 2005	Duane Kimble, CPA and Carene Kunkler Other Release No.: 34-52554

http://www.sec.gov/divisions/enforce/friactions/act4q05.shtml