Selected Accounting and Auditing Enforcement Releases
April - June 2002

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-1586	Jun. 28, 2002	WorldCom, Inc. Release No.:  LR-17594
AAER-1585	Jun. 27, 2002	WorldCom, Inc. Release No.:  LR-17588
AAER-1584	Jun. 27, 2002	Moret Ernst & Young Accountants, n/k/a Ernst & Young Accountants Release No.:  34-46130
AAER-1583	Jun. 26, 2002	John N. Brincat, Sr. and Bradley Vallem Release No.:  LR-17586
AAER-1582	Jun. 21, 2002	Bruce Hill, et al., Richard P. Vatcher Release No.:  LR-17578
AAER-1581	Jun. 21, 2002	Martin L. Grass, Frank M. Bergonzi and Franklin C. Brown Release No.:  LR-17577
AAER-1580	Jun. 21, 2002	Timothy J. Noonan Release No.:  34-46100
AAER-1579	Jun. 21, 2002	Rite Aid Corporation Release No.:  34-46099
AAER-1578	Jun. 12, 2002	Paul Skulsky, et al. Release No.:  LR-17558
AAER-1577	Jun. 14, 2002	John Daws, Thomas Butler and Mark Folit Release No.:  LR-17564
AAER-1576	Jun. 12, 2002	Patrick O. Wheeler, Steven S. Gallers, and Robert L. Carberry Release No.:  LR-17561
AAER-1575	Jun. 11, 2002	Aura Systems, Inc., et al., Gerald S. Papazian Release No.:  LR-17557
AAER-1574	Jun. 10, 2002	Brian E. Bergeron and Amazon.com, Inc. Release No.:  LR-17550
AAER-1573	Jun. 10, 2002	Ashford.com, Inc., Kenneth E. Kurtzman, Brian E. Bergeron and Amazon.com, Inc. Release No.:  34-46052
AAER-1572	Jun. 7, 2002	Gerald S. Papazian Release Nos.: 33-81054 and 34-46048
AAER-1571	Jun. 7, 2002	Korea Data Systems USA, Inc., Lap Shun (John) Hui, and Bun (Ben) Wong Release Nos.: 33-8104 and 34-46047
AAER-1570	Jun. 6, 2002	Madera International, Inc., Ramiro M. Fernandez-Moris, and Daniel S. Lezak Release No.:  LR-17546
AAER-1569	Jun. 5, 2002	John F. Mortell, Thomas F. Wraback, William S. Edwards, Gregory D. Norton, Glenn P. Duffy, Jerry W. Ross and Gerald T. Barry Release No.:  LR-17542
AAER-1568	Jun. 5, 2002	John K. Bradley Release No.:  34-46035
AAER-1567	Jun. 5, 2002	James E. Slayton, CPA Release Nos.: 34-46034, 33-8103
AAER-1566	Jun. 5, 2002	James E. Slayton, CPA Release No.:  34-46033
AAER-1565	Jun. 5, 2002	Katrina Krug, CPA Release No.:  34-46031
AAER-1564	Jun. 5, 2002	Advanced Technical Products, Inc., James S. Carter and Garrett L. Dominy Release No.:  34-46030
AAER-1563	Jun. 3, 2002	Microsoft Corporation Release No.:  34-46017
AAER-1562	May 30, 2002	James Murphy Release No.:  LR-17538
AAER-1561	May 21, 2002	David Malmstedt and Mark Huetteman Release No.:  LR-17524
AAER-1560	May 20, 2002	Alan K. Anderson Release No.:  LR-17521
AAER-1559	May 20, 2002	Reza Mikailli, Gary F. Pado and Unify Corporation Release No.:  LR-17522
AAER-1558	May 20, 2002	Ernst & Young LLP Release No.:  34-45964
AAER-1557	May 20, 2002	Legato Systems, Inc. and Stephen Wise Release No.:  34-45962
AAER-1556	May 16, 2002	Dennis M. Gaito, CPA Release No.:  34-45941
AAER-1555	May 14, 2002	Edison Schools, Inc. Release No.:  34-45925
AAER-1554	May 6, 2002	Carl E. Putnam, Donald C. Welchko, John P. Figurelli, Daryl T. Spinell, Ronald M. Bandyk, and Renee L. LeVault Release No.:  LR-17504
AAER-1553	May 6, 2002	Anicom, Inc. Release No.:  34-45880
AAER-1552	May 1, 2002	Michael A. Kolberg and Dale E. Huizenga Release No.:  34-45853
AAER-1551	May 1, 2002	Serologicals Corporation, Inc. Release No.:  34-45852
AAER-1550	Apr. 25, 2002	Surety Capital Corporation Release No.:  34-45826
AAER-1549	Apr. 25, 2002	G. Matthias Heinzelmann, III Release No.:  LR-17491
AAER-1548	Apr. 24, 2002	Kenneth W. Haver, CPA Release No.:  LR-17489
AAER-1547	Apr. 24, 2002	Kenneth W. Haver, CPA Release No.:  34-45814
AAER-1546	Apr. 23, 2002	Patrick Quinlan, Lee Wells, Keith Pietila, Alexander Ajemian, John O'Leary, Cheryl Swain and Kevin Lasky Release No.:  LR-17484
AAER-1545	Apr. 22, 2002	Michael R. Drogin, CPA Release No.:  34-45797
AAER-1544	Apr. 22, 2002	Byron Robert Lerner Release No.:  LR-17481
AAER-1543	Apr. 22, 2002	Teltran International Group, Ltd. Release Nos.: 33-8093 and 34-45796
AAER-1542	Apr. 11, 2002	Xerox Corporation Release No.:  LR-17465
AAER-1541	Apr. 3, 2002	J. Donald Nichols, Jeb L. Hughes, and C. Sheldon Whittelsey Release No.:  LR-17456
AAER-1540	Apr. 4, 2002	Miko Leung (a/k/a Leung Ming Kang) and Sit Wa Weung Release No.:  LR-17458
AAER-1539	Apr. 2, 2002	David A. Thatcher Release No.:  34-45683

http://www.sec.gov/divisions/enforce/friactions/act2q02.shtml