Selected Accounting and Auditing Enforcement Releases
October - December 2006

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-2530	Dec. 29, 2006	Paul Heidbrink, CPA Other Release No.: 34-55031
AAER-2529	Dec. 29, 2006	Whitemark Homes, Inc., Kenneth L. White, Robert B. Early, and Mitchell R. Gordon Other Release No.: 34-55030
AAER-2528	Dec. 21, 2006	Interstate Bakeries Corporation Other Release No.: 34-54994
AAER-2527	Dec. 21, 2006	Richard D. Power, Edward Federman, and Richard J. "Skip" Heger Other Release No.: LR-19953
AAER-2526	Dec. 20, 2006	Paul E. Yarick Other Release No.: LR-19951 See also: Complaint in this matter
AAER-2525	Dec. 15, 2006	James T. McCurdy, CPA Other Release No.: 34-54945
AAER-2524	Dec. 14, 2006	Mark B. Leffers, CPA Other Release No.: 34-54940
AAER-2523	Dec. 11, 2006	Michael S. Joseph, CPA Other Release No.: 33-8759
AAER-2522	Dec. 11, 2006	Thomas F. Garbe Other Release No.: 34-54906
AAER-2521	Dec. 5, 2006	John Giesecke, Jr., Joseph J. Shew, and John R. DeSimone Other Release No.: LR-19935
AAER-2520	Dec. 4, 2006	Bart A. Thielbar, David A. Monaghan, Keith W. Beachler, Jana L. Quam And Cary B. Griswold Other Release No.: LR-19932
AAER-2519	Dec. 4, 2006	Andrew J. Zahn, Philip J. Sexauer, and Cynthia K. Berryman Other Release No.: LR-19931
AAER-2518	Nov. 29, 2006	Ashland Inc. and William C. Olasin Other Release No.: 34-54830
AAER-2517	Nov. 28, 2006	Kenneth W. Haver, CPA Other Release No.: 34-54824
AAER-2516	Nov. 17, 2006	Bruce M. Perry Other Release Nos.: 34-54776, 33-8755
AAER-2515	Nov. 15, 2006	Stephen Richards Other Release No.: LR-19912
AAER-2514	Nov. 15, 2006	Glenn E. Glasshagel Other Release No.: LR-19911
AAER-2513	Nov. 9, 2006	Thomas Clark Other Release No.: 34-54736
AAER-2512	Nov. 8, 2006	Stuart Wolff and Peter Tafeen Other Release No.: LR-19904
AAER-2511	Nov. 7, 2006	Stansbury Holdings, et al. Other Release No.: LR-19901
AAER-2510	Nov. 6, 2006	David Kreinberg, CPA Other Release No.: 34-54712
AAER-2509	Nov. 3, 2006	Sanjay Kumar Other Release No.: LR-19898
AAER-2508	Nov. 2, 2006	Michael Moran, James Sievers, Martin Zaepfel, James Cannataro, John Steele, Michael Crusemann and Michael Otto Other Release No.: LR-19897 See also: Complaint: Michael Crusemann and Michael Otto Complaint: John R. Steele Complaint: Martin Zaepfel Complaint: James R. Cannataro Complaint: Michael R. Moran and James W. Sievers
AAER-2507	Nov. 2, 2006	Horst Hansen Other Release No.: 34-54689
AAER-2506	Oct. 31, 2006	Douglas W. Marcille, CPA Other Release No.: 34-54677
AAER-2505	Oct. 31, 2006	Eric G. Borrmann Other Release No.: LR-19895
AAER-2504	Oct. 30, 2006	Delphi Corporation, J.T. Battenberg, III, Alan Dawes, Paul Free, John Blahnik, Milan Belans, Catherine Rozanski, Judith Kudla, Scot McDonald, B.N Bahadur, Atul Pasricha, Laura Marion, Stuart Doyle and Kevin Curry Other Release No.: LR-19891 See also: Complaint in this matter; Administrative Proceeding Nos. 34-54665, 34-54666, 34-54667 and 34-54668
AAER-2503	Oct. 30, 2006	Kevin Curry Other Release No.: 34-54668
AAER-2502	Oct. 30, 2006	Laura Marion Other Release No.: 34-54667
AAER-2501	Oct. 30, 2006	Stuart Doyle Other Release No.: 34-54666
AAER-2500	Oct. 30, 2006	B. N. Bahadur Other Release No.: 34-54665
AAER-2499	Oct. 27, 2006	Martin J. Merritt, CPA Other Release No.: 34-54661
AAER-2498	Oct. 25, 2006	Thomas P. Clark Other Release No.: LR-19884
AAER-2497	Oct. 24, 2006	Jacob ("Kobi") Alexander, David Kreinberg, and William F. Sorin Other Release No.: LR-19878
AAER-2496	Oct. 20, 2006	Ronald J. Goedde, CPA Other Release No.: 34-54634
AAER-2495	Oct. 17, 2006	Keith G. Baxter, et al. Other Release No.: LR-19872
AAER-2494	Oct. 16, 2006	Gregory A. Brady, et al. Other Release No.: LR-19871
AAER-2493	Intentionally omitted
AAER-2492	Oct. 13, 2006	Jerry K. Castleman, Cheryl I. Lipshutz, and Kathleen M. Lynn Other Release No.: LR-19865 See also: Complaint in this matter
AAER-2491	Oct. 3, 2006	Mark P. Abide, CPA Other Release No.: 34-54564

http://www.sec.gov/divisions/enforce/friactions/act4q06.shtml