|
|
 |
Accounting and Auditing Enforcement Releases
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.
Third Quarter | Second Quarter | First Quarter
| Release No. |
Date |
Action
|
| Third Quarter |
| AAER-3035 |
Aug. 12, 2009 |
Terex Corporation
Other Release No.: LR-21177
See also: SEC Complaint |
| AAER-3034 |
Aug. 12, 2009 |
Douglas K. Hutchins
Other Release No.: 34-60484
|
| AAER-3033 |
Jan. 22, 2009 |
General Motors Corporation
Other Release No.: LR-20861
See also: SEC Complaint
|
| AAER-3032 |
Aug. 6, 2009 |
Maurice R. Greenberg and Howard I. Smith
Other Release No.: LR-21170
See also: SEC Complaint
|
| AAER-3031 |
Mar. 23, 2009 |
Escala Group, Inc., Gregory Manning, and Larry Lee Crawford, CPA
Other Release No.: LR-20965
See also: SEC Complaint
|
| AAER-3030 |
Aug. 5, 2009 |
Johannes Gerhardus Andreae
Other Release No.: LR-21168
|
| AAER-3029 |
Aug. 4, 2009 |
General Electric Company
Other Release No.: LR-21166
|
| AAER-3028 |
Aug. 3, 2009 |
Kenneth Selterman and Patti Tay
Other Release No.: LR-21163
|
| AAER-3027 |
Jul. 31, 2009 |
Frank S. Laforgia, CPA
Other Release No.: 34-60415
|
| AAER-3026 |
Jul. 30, 2009 |
Helmerich & Payne, Inc.
Other Release No.: 34-60400
|
| AAER-3025 |
Jul. 23, 2009 |
Maynard L. Jenkins
Other Release No.: LR-21149A
See also: SEC Complaint
|
| AAER-3024 |
Mar. 6, 2009 |
Martin G. Fraser, Don W. Watson, Edward W. O'Brien, and Gary M. Opper
Other Release No.: LR-20933A
|
| AAER-3023 |
Jun. 4, 2009 |
Angelo Mozilo, David Sambol, and Eric Sieracki
Other Release No.: LR-21068A
See also: SEC Complaint
|
| AAER-3022 |
Mar. 12, 2009 |
MedQuist Inc.; John A. Donohoe; and Brian J. Kearns and Bruce J. Van Fossen
Other Release No.: LR-20949A
See also:
SEC Complaint v. MedQuist Inc.
SEC Complaint v. John A. Donohoe, Jr.
SEC Complaint v. Brian J. Kearns and Bruce J. Van Fossen
|
| AAER-3021 |
Jul. 28, 2009 |
Avery Dennison Corporation
Other Release No.: 34-60393
|
| AAER-3020 |
Jul. 28, 2009 |
Avery Dennison Corporation
Other Release No.: LR-21156
|
| AAER-3019 |
Jul. 23, 2009 |
West Marine, Inc.
Other Release No.: LR-21150
See also: SEC Complaint
|
| AAER-3018 |
Jul. 23, 2009 |
Joel M. Arnold, Grant P. Graham, John M. Walker, and Richard L. Weston
Other Release No.: LR-21148 |
| AAER-3017 |
Jul. 20, 2009 |
Kevin Hall, CPA and Rosemary Meyer, CPA
Other Release No.: 34-60346
|
| AAER-3016 |
Jul. 20, 2009 |
Lisa M. Roberts, CPA
Other Release No.: 34-60345
|
| AAER-3015 |
Jul. 17, 2009 |
LSB Industries, Inc. and Jimmie Dean Jones, CPA
Other Release No.: 34-60336
|
| AAER-3014 |
Jul. 17, 2009 |
Thomas Stiner, CPA
Other Release No.: 34-60331
|
| AAER-3013 |
Jul. 17, 2009 |
Andrew J. McAdams, CPA
Other Release No.: 34-60329
|
| AAER-3012 |
Jul. 16, 2009 |
Matthew W. Hardey, L. Cyrus DeBlanc, and Joe E. Penland
Other Release No.: LR-21137
See also: SEC Complaint
|
| AAER-3011 |
Jul. 16, 2009 |
Mark T. Turkcan
Other Release No.: LR-21136
|
| AAER-3010 |
Jul. 14, 2009 |
L. Dennis Kozlowski, Mark H. Swartz, and Mark A. Belnick
Other Release No.: LR-21129
|
| AAER-3009 |
Jul. 14, 2009 |
Richard D. Power, Edward Federman, and Richard J. "Skip" Heger
Other Release No.: LR-21128
|
| AAER-3008 |
Jul. 8, 2009 |
Jerry F. Wells, Jr.
Other Release No.: LR-21119
See also: SEC Complaint
|
| AAER-3007 |
Jul. 6, 2009 |
Doral Financial Corporation and First BanCorp
Other Release No.: LR-21117
|
| AAER-3006 |
Jul. 2, 2009 |
Vernon Jeffrey Harrell
Other Release No.: 34-60242
|
| AAER-3005 |
Jul. 2, 2009 |
David Lloyd Pells
Other Release Nos.: 34-60238, IC-28809
|
| AAER-3004 |
Jul. 1, 2009 |
Robert D. Graham, Esq.
Other Release No.: 34-60219
|
| AAER-3003 |
Jul. 1, 2009 |
Michael T. Rand
Other Release No.: LR-21114
See also: SEC Complaint
|
| Second Quarter |
| AAER-3002 |
Jun. 26, 2009 |
Warren B. Schmidgall
Other Release No.: 34-60181 |
| AAER-3001 |
Jun. 25, 2009 |
Mark Cocchiola and Steven Venechanos; Jack Gaglio; and Robert Quattrone, et al.
Other Release No.: LR-21107
|
| AAER-3000 |
Jun. 25, 2009 |
Lawrence D. Morris
Other Release No.: 34-60170 |
| AAER-2999 |
Jun. 25, 2009 |
Steven R. Garfinkel and Michael O'Hanlon
Other Release No.: LR-21106 |
| AAER-2998 |
Jun. 22, 2009 |
Horst W. Schroeder
Other Release No.: LR-21098
|
| AAER-2997 |
Jun. 22, 2009 |
Warren B. Schmidgall and David E. Watson
Other Release No.: LR-21097
|
| AAER-2996 |
Jun. 22, 2009 |
Anthony R. Russo, CPA
Other Release No.: 34-60155
|
| AAER-2995 |
Jun. 18, 2009 |
Ulticom, Inc. and Lisa M. Roberts
Other Release No.: LR-21091
See also:
SEC Complaint v. Ulticom
SEC Complaint v. Roberts
|
| AAER-2994 |
Jun. 18, 2009 |
Comverse Technology, Inc.
Other Release No.: LR-21090
See also: SEC Complaint
|
| AAER-2993 |
Jun. 18, 2009 |
Joseph Hirko, et al.
Other Release No.: LR-21089
|
| AAER-2992 |
Mar. 18, 2009 |
David G. Friehling, C.P.A and Friehling & Horowitz, CPA's, P.C.
Other Release No.: LR-20959
See also: SEC Complaint
|
| AAER-2991 |
Jun. 17, 2009 |
Jerry D. Cash and David E. Grose
Other Release No.: LR-21087
See also: SEC Complaint
|
| AAER-2990 |
Jun. 12, 2009 |
Blackout Media Corporation and Sandy Winick
Other Release No.: LR-21083
See also: SEC Complaint
|
| AAER-2989 |
Jun. 11, 2009 |
Elizabeth Monrad, CPA
Other Release No.: 34-60098
|
| AAER-2988 |
Jun. 9, 2009 |
Richard Miller (CPA)
Other Release No.: 34-60076
|
| AAER-2987 |
Jun. 9, 2009 |
Gary Jensen (CPA)
Other Release No.: 34-60075
|
| AAER-2986 |
Jun. 9, 2009 |
Michael Beaulieu (CPA)
Other Release No.: 34-60074
|
| AAER-2985 |
Jun. 5, 2009 |
Grayling R. Hofer
Other Release No.: 34-60052
|
| AAER-2984 |
Jun. 4, 2009 |
Dyadic International, Inc.
Other Release No.: 34-60047
|
| AAER-2983 |
Jun. 1, 2009 |
Sharlene Abrams, CPA
Other Release No.: 34-60017
|
| AAER-2982 |
May 29, 2009 |
CSK Auto Corporation
Other Release Nos.: 33-9034, 34-60006
|
| AAER-2981 |
May 29, 2009 |
United Industrial Corporation
Other Release No.: 34-60005
|
| AAER-2980 |
May 29, 2009 |
Thomas Wurzel
Other Release No.: LR-21063
|
| AAER-2979 |
May 27, 2009 |
Frank P. Sinopoli, CPA
Other Release No.: 34-59989
|
| AAER-2978 |
May 27, 2009 |
Pollard Kelley Auditing Services, Inc. and Terance Kelley, CPA
Other Release No.: 34-59986
Note: See also the Order in this matter
|
| AAER-2977 |
May 27, 2009 |
Richard J. Miller, Gary S. Jensen, and Michael E. Beaulieu
See also: SEC Complaint
Other Release No.: LR-21058
|
| AAER-2976 |
May 27, 2009 |
Brian R. Spires, CPA
Other Release No.: 34-59980
|
| AAER-2975 |
May 27, 2009 |
John T. McDonald (CPA)
Other Release No.: 34-59977
|
| AAER-2974 |
May 26, 2009 |
CSK Auto Corporation
Other Release No.: 33-9032; 34-59973
|
| AAER-2973 |
May 21, 2009 |
TMT Capital Corporation
Other Release No.: 34-59959
|
| AAER-2972 |
May 19, 2009 |
Apogee Technology, Inc., David B. Meyers and Annette Jaynes
Other Release No.: LR-21048
See also: SEC Complaint
|
| AAER-2971 |
May 18, 2009 |
WellCare Health Plans, Inc.
Other Release No.: LR-21044 |
| AAER-2970 |
May 18, 2009 |
Monster Worldwide, Inc.
Other Release No.: LR-21042 |
| AAER-2969 |
May 15, 2009 |
Gary A. Ray
Other Release No.: LR-21039 |
| AAER-2968 |
May 12, 2009 |
Ingram Micro Inc.
Other Release No.: 34-59903
|
| AAER-2967 |
Apr. 28, 2009 |
Michael Strauss, Stephen Hozie and Robert Bernstein
Other Release No.: LR-21014 |
| AAER-2966 |
Apr. 23, 2009 |
Bryan E. Palbaum, CPA
Other Release No.: 34-59817 |
| AAER-2965 |
Apr. 21, 2009 |
Randy S. Casstevens (CPA)
Other Release No.: 34-59803 |
| AAER-2964 |
Apr. 17, 2009 |
Kevin E. Brooks, CPA
Other Release No.: 34-59785
|
| AAER-2963 |
Apr. 14, 2009 |
Stratum Holdings, Inc.
Other Release No.: 34-59767 |
| AAER-2962 |
Apr. 14, 2009 |
Stephen P. Corso, Jr., CPA
Other Release No.: 34-59766 |
| AAER-2961 |
Apr. 13, 2009 |
Antonio Canova (CPA)
Other Release No.: 34-59758 |
| AAER-2960 |
Apr. 13, 2009 |
Jesus A. Lago, CPA
Other Release No.: 34-59751 |
| AAER-2959 |
Apr. 3, 2009 |
Dan Wise, CPA, a/k/a Danny Wise, CPA
Other Release No.: 34-59703 |
| AAER-2957 |
Apr. 1, 2009 |
Take-Two Interactive Software, Inc.
Other Release No.: LR-20982 |
| First Quarter |
| AAER-2958 |
Mar. 30, 2009 |
Dennis Kavelman, C.A. and Arcangelo Loberto, C.A.
Other Release No.: 34-59648
|
| AAER-2956 |
Mar. 30, 2009 |
WMDS, Inc. One Universe Online, Inc., Seng Tan, James Bunchan and Christian Rochon
Other Release No.: LR-20978
|
| AAER-2955 |
Mar. 27, 2009 |
Delphi Corporation, Judith Kudla, et al.
Other Release No.: LR-20975
|
| AAER-2954 |
Mar. 27, 2009 |
Judith Kudla (CPA)
Other Release No.: 34-59637
|
| AAER-2953 |
Mar. 20, 2009 |
Mercury Interactive, LLC (f/k/a Mercury Interactive Corporation), Amnon Landan, Sharlene Abrams, Douglas Smith, and Susan Skaer
Other Release No.: LR-20964
|
| AAER-2952 |
Mar. 18, 2009 |
William D. Shovers, CPA
Other Release No.: 34-59596
|
| AAER-2951 |
Mar. 18, 2009 |
Allion Healthcare, Inc. and James G. Spencer
Other Release No.: 34-59594
|
| AAER-2950 |
Mar. 17, 2009 |
Andrew Sims, CPA
Other Release No.: 34-59584
|
| AAER-2949 |
Mar. 12, 2009 |
Quest Software, Inc., Vincent C. Smith, John J. Laskey, and Kevin E. Brooks
Other Release No.: LR-20950
See also: SEC Complaint
|
| AAER-2948 |
Mar. 11, 2009 |
PowerCold Corporation, Francis L. Simola, Joseph C. Cahill, and Grayling R. Hofer
Other Release No.: LR-20945
See also: Complaint in this matter
|
| AAER-2947 |
Mar. 11, 2009 |
Stephen P. Gardner, et al.
Other Release No.: LR-20942
|
| AAER-2946 |
Mar. 10, 2009 |
Allen Barnett, et al.
Other Release No.: LR-20938
See also: Complaint in this matter
|
| AAER-2945 |
Mar. 9, 2009 |
Lisa W. Zappala (CPA)
Other Release No.: 34-59541
|
| AAER-2944 |
Mar. 6, 2009 |
Stephan Husi
Other Release No.: 34-59530
|
| AAER-2943 |
Mar. 5, 2009 |
Pediatrix Medical Group, Inc.
Other Release No.: LR-20927
See also: Complaint in this matter
|
| AAER-2942 |
Mar. 4, 2009 |
Sherry J. Polonsky
Other Release No.: 34-59500
|
| AAER-2941 |
Mar. 4, 2009 |
Krispy Kreme Doughnuts, Inc.
Other Release No.: 34-59499
|
| AAER-2940 |
Feb. 26, 2009 |
Lawrence B. Evans et al.
Other Release No.: LR-20916
|
| AAER-2939 |
Feb. 19, 2009 |
David J. Lubben
Other Release No.: 34-59423
|
| AAER-2938 |
Feb. 19, 2009 |
Greg Steven Kaplan, CPA
Other Release No.: 34-59422
|
| AAER-2937 |
Feb. 17, 2009 |
Research in Motion Limited, Dennis Kavelman, Arcangelo Loberto, James Balsillie and Mihal Lazaridis
Other Release No.: LR-20902
See also: Complaint in this matter
|
| AAER-2936 |
Feb. 11, 2009 |
Meridian Holdings, Inc., Anthony C. Dike and Michelle V. Nguyen
Other Release No.: LR-20898
|
| AAER-2935A |
Feb. 11, 2009 |
Halliburton Company and KBR, Inc.
Other Release No.: LR-20897A
See also: Complaint in this matter
|
| AAER-2934 |
Feb. 11, 2009 |
ITT Corporation
Other Release No.: LR-20896
See also: Complaint in this matter
|
| AAER-2933 |
Feb. 11, 2009 |
Ronald M. Bandyk, CPA
Other Release No.: 34-59390
|
| AAER-2932 |
Feb. 10, 2009 |
Thom A. Faria, Stephen J. McLaughlin and William M. Stickney
Other Release No.: LR-20891
|
| AAER-2931 |
Feb. 5, 2009 |
Jeffrey M. Yonkers, CPA
Other Release No.: 34-59363
|
| AAER-2930 |
Feb. 4, 2009 |
Mark T. Turkcan
Other Release No.: LR-20882
See also: Complaint in this matter
|
| AAER-2929 |
Jan. 30, 2009 |
Lumenis Ltd., Sagi A. Genger and Kevin Morano
Other Release No.: LR-20876
|
| AAER-2928 |
Jan. 29, 2009 |
Michelle V. Nguyen (CPA)
Other Release No.: 34-59317
|
| AAER-2927 |
Jan. 26, 2009 |
Rex R. Rogers
Other Release No.: 34-59297
|
| AAER-2926 |
Jan. 26, 2009 |
Jordan H. Mintz
Other Release No.: 34-59296
|
| AAER-2925 |
Jan. 26, 2009 |
Jordan H. Mintz and Rex R. Rogers
Other Release No.: LR-20866
|
| AAER-2924 |
Jan. 26, 2009 |
John V. Cracchiolo, CPA
Other Release No.: 34-59295
|
| AAER-2923 |
Jan. 23, 2009 |
Ranko Cucuz, William D. Shovers, Jesus Bonilla-Valdez, Ronald Lee Kolakowski, and HLI Operating Company, Inc., f/k/a Hayes Lemmerz International, Inc.
Other Release No.: LR-20864
|
| AAER-2922 |
Jan. 22, 2009 |
Catherine R. McEnroe, Noreen O'Loughlin and Martin R. von Ruden
Other Release No.: LR-20862
See also: Complaint in this matter
|
| AAER-2921 |
Jan. 22, 2009 |
Catherine R. McEnroe, Noreen O'Loughlin and Martin R. von Ruden
Other Release No.: 34-59278
|
| AAER-2920 |
Jan. 22, 2009 |
Cablevision Systems Corporation
Other Release No.: 34-59277
|
| AAER-2919 |
Jan. 21, 2009 |
Urs Kamber, Stephan Husi and Richard Jon May
Other Release No.: LR-20860
|
| AAER-2918 |
Jan. 9, 2009 |
Debra McClister, CPA
Other Release No.: 34-59224
|
| AAER-2917 |
Jan. 6, 2009 |
Savvides & Partners/PKF Cyprus, Pavlos Meletiou, R.K. Dhawan and Co., and R.K. Dhawan
Other Release No.: LR-20843
|
| AAER-2916 |
Jan. 6, 2009 |
R.K. Dhawan & Co.
Other Release No.: 34-59206
|
| AAER-2915 |
Jan. 6, 2009 |
Pavlos Meletiou, Certified Accountant
Other Release No.: 34-59205
|
| AAER-2914 |
Jan. 6, 2009 |
R.K. Dhawan, Chartered Accountant
Other Release No.: 34-59204
|
Additional AAERs
2008
2007
2006
2005
2004
2003
2002
2001
2000
1999
http://www.sec.gov/divisions/enforce/friactions.shtml
|
