Selected Accounting and Auditing Enforcement Releases
January - March 2003

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-1746	Mar. 25, 2003	J.P. Bolduc, Brian J. Smith, CPA, Richard N. Sukenik, CPA, Philip J. Ryan III, Constantine L. Hampers, A. Miles Nogelo, and Robert W. Armstrong III, CPA Release No.: 34-47597
AAER-1745	Mar. 25, 2003	Robert Asti Release No.: LR-18050
AAER-1744	Mar. 20, 2003	HealthSouth Corporation and Richard M. Scrushy Release No.: LR-18044
AAER-1743	Mar. 19, 2003	John R. Boyd, and Christopher Curbello Release No.: LR-18042
AAER-1742	Mar. 17, 2003	Merrill Lynch & Co., Inc., Daniel H. Bayly, Thomas W. Davis, Robert S. Furst and Schuyler M. Tilney Release No.: LR-18038
AAER-1741	Mar. 17, 2003	Carl E. Putnam, et al. Release No.: LR-18037
AAER-1739	Mar. 12, 2003	U.S. Technologies, Inc. and C. Gregory Earls Release No.: LR-18031
AAER-1738	Mar. 12, 2003	Kevin A. Howard and Michael W. Krautz Release No.: LR-18030
AAER-1737	Mar. 7, 2003	Spiegel, Inc. Release No.: LR-18020
AAER-1736	Mar. 10, 2003	A. Robert Mancuso, Ronald R. Lanchoney, and Shamir A. Ally Release No.: LR-18025
AAER-1735	Mar. 10, 2003	American Tissue, Inc., Medhi Gabayzadeh, Edward Stein and John Lorenz Release No.: LR-18022
AAER-1734	Mar. 7, 2003	Barbara L. Berry, CPA Release No.: 34-47474
AAER-1733	Mar. 7, 2003	W. Dale McGhie, CPA Release No.: 34-47473
AAER-1732	Mar. 6, 2003	A. Robert Mancuso, Ronald R. Lanchoney, and Shamir A. Ally Release No.: LR-18017
AAER-1731	Mar. 6, 2003	Acrodyne Communications, Inc. Release No.: 34-47454
AAER-1730	Mar. 4, 2003	Lernout & Hauspie Speech Products, N.V. Release No.: 34-47442
AAER-1729	Mar. 4, 2003	Lernout & Hauspie Speech Products, N.V. Release No.: LR-18014
AAER-1728	Mar. 4, 2003	Kerry Kirby Release No.: 34-47440
AAER-1727	Mar. 4, 2003	Truserv Corporation Release No.: 34-47439
AAER-1726	Feb. 28, 2003	Joel M. Arnold, William L. Eveleth, Grant Graham, Thomas W. Hall, Douglas K. Hutchins, Bryan K. Treadway, John M. Walker, and Richard L. Weston Release No.: LR-17996
AAER-1725	Feb. 28, 2003	Jeffrey M. Kalina, CPA Release No.: 34-47427
AAER-1724	Feb. 27, 2003	J.P. Bolduc, Brian J. Smith, CPA., Richard N. Sukenik, CPA., Philip J. Ryan III, Constantine L. Hampers, A. Miles Nogelo, and Robert W. Armstrong III, CPA. Release No.: 34-47416
AAER-1723	Feb. 27, 2003	Glen Andrew Folck Release No.: LR-18002
AAER-1722	Feb. 26, 2003	Enterasys Networks, Inc. and Aprisma Management Technologies, Inc. Release No.: 34-47405
AAER-1721	Feb. 26, 2003	Glen Andrew Folck Release Nos.: 33-8196, 34-47404
AAER-1720	Feb. 26, 2003	Enio A. Montini, Jr. and Joseph A. Hofmeister Release No.: LR-18000
AAER-1719	Feb. 13, 2003	G. Matthias Heinzelmann, III Release No.: LR-17984
AAER-1718	Feb. 11, 2003	Umesh Malhotra, Paul Chopra, and David Manigault Release No.: LR-17979
AAER-1717	Feb. 13, 2003	Gas & Oil Technologies, Inc. and Ingrid Aliet-Gass Release No.: 33-8192
AAER-1716	Feb. 13, 2003	Glen Morinaka, CPA Release No.: 33-8191
AAER-1715	Feb. 10, 2003	Christopher F. Crawford and Todd F. Katz; Richard C. Tyrer; Donald F. Marcus; Harry P. Adler Release No.: LR-17978
AAER-1714	Feb. 10, 2003	Harry P. Adler Release No.: 34-47341
AAER-1713	Feb. 10, 2003	Richard C. Tyrer Release No.: 34-47340
AAER-1712	Feb. 10, 2003	Donald F. Marcus Release No.: 34-47339
AAER-1711	Feb. 4, 2003	Church Extension of the Church of God, Inc., United Management Services, Inc., James Perry Grubbs and Shearon Louis Jackson Release No.: LR-17966
AAER-1709	Jan. 29, 2003	KPMG LLP, Joseph T. Boyle, Michael A. Conway, Anthony P. Dolanski and Ronald A. Safran Release No.: LR-17954
AAER-1708	Jan. 28, 2003	Scott E. Edwards, CPA Release No.: 34-47268
AAER-1707	Jan. 27, 2003	Albert Dunlap, et al. Release No.: LR-17952
AAER-1706	Jan. 27, 2003	Phillip E. Harlow, CPA Release No.: 34-47261
AAER-1705	Jan. 27, 2003	Robert J. Gluck Release No.: 34-47260
AAER-1704	Jan. 27, 2003	Solucorp Industries Ltd., et al. Release No.: LR-17951
AAER-1703	Jan. 27, 2003	Glenn R. Ohlhauser, C.A. Release No.: 34-47256
AAER-1700	Jan. 13, 2003	John J. Canepa, CPA Release No.: 34-47168
AAER-1699	Jan. 13, 2003	Anika Therapeutics, Inc., J. Melville Engle and Sean F. Moran Release No.: 34-47167
AAER-1698	Jan. 9, 2003	Jeffrey Kalina Release No.: LR-17924
AAER-1697	Jan. 7, 2003	Ramiro M. Fernandez-Moris, Daniel S. Lezak, and Ramiro Rafael ("Ray") Fernandez Release No.: LR-17916

http://www.sec.gov/divisions/enforce/friactions/act1q03.shtml