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Accounting and Auditing Enforcement Releases Archive 2010

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.

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First Quarter

*Release No.*	*Date*	*Action*
First Quarter
AAER-3222	Dec 22, 2010	James M. Schneider, CPA Other Release Number(s): 34-63600
AAER-3221	Dec 20, 2010	Moore Stephens Wurth Frazer & Torbet LLP and K. Dean Yamagata, CPA Other Release Number(s): 33-9166, 34-63579
AAER-3220	Dec 20, 2010	Milan Belans (CPA) Other Release Number(s): 34-63578
AAER-3219	Dec 20, 2010	Joseph M. Elles Other Release Number(s): LR-21784 See also: SEC Complaint
AAER-3218	Dec 16, 2010	Alvin L. Dahl, CPA Other Release Number(s): 34-63560
AAER-3217	Dec 10, 2010	Vitesse Semiconductor Corporation, Louis R. Tomasetta, Eugene F. Hovanec, Yatin D. Mody, and Nicole R. Kaplan Other Release Number(s): LR-21769 See also: SEC Complaint
AAER-3216	Dec 8, 2010	Paul R. Beckwith (CPA) Other Release Number(s): 34-63473
AAER-3215	Nov 23, 2010	Jacob (“Kobi”) Alexander, et al. Other Release Number(s): LR-21753
AAER-3214	Nov 22, 2010	Catherine Rozanski (CPA) Other Release Number(s): 34-63356
AAER-3213	Nov 10, 2010	LocatePlus Holdings Corporation Other Release Number(s): LR-21735 See also: SEC Complaint
AAER-3212	Nov 9, 2010	Duane Martin and Gary Trump Other Release Number(s): LR-21733
AAER-3211	Nov 5, 2010	Leslie L. Jackson, CPA Other Release Number(s): 34-63265
AAER-3210	Nov 5, 2010	Robert W. Davis (CPA) Other Release Number(s): 34-63264
AAER-3209	Nov 5, 2010	Randall D. Imhoff (CPA) Other Release Number(s): 34-63263
AAER-3208	Nov 5, 2010	Nicholas A. R. Dunning, ACA Other Release Number(s): 34-63262
AAER-3207	Nov 4, 2010	Tidewater Inc. Other Release Number(s): LR-21729 See also: SEC Complaint
AAER-3206	Nov 4, 2010	Noble Corporation Other Release Number(s): LR-21728 See also: SEC Complaint
AAER-3205	Nov 4, 2010	Panalpina, Inc. Other Release Number(s): LR-21727 See also: SEC Complaint
AAER-3204	Nov 4, 2010	Royal Dutch Shell plc and Shell International Exploration and Production Inc. Other Release Number(s): 34-63243
AAER-3203	Nov 4, 2010	Pride International, Inc. Other Release Number(s): LR-21726 See also: SEC Complaint
AAER-3202	Nov 4, 2010	Transocean Inc. Other Release Number(s): LR-21725 See also: SEC Complaint
AAER-3201	Nov 4, 2010	GlobalSantaFe Corp. Other Release Number(s): LR-21724 See also: SEC Complaint
AAER-3200	Oct 22, 2010	Gately & Associates, LLC and James P. Gately, CPA Other Release Number(s): 34-63167
AAER-3199	Oct 21, 2010	Office Depot, Inc. Other Release Number(s): LR-21703
AAER-3198	Oct 21, 2010	Office Depot, Inc. Other Release Number(s): 34-63152
AAER-3197	Oct 14, 2010	LocatePlus Holdings Corporation Other Release Number(s): LR-21692 See also: SEC Complaint
AAER-3196	Oct 7, 2010	Michael S. Joseph, CPA Other Release Number(s): 34-63061
AAER-3195	Oct 4, 2010	Victor R. Wahba, CPA Other Release Number(s): 34-63033
AAER-3194	Oct 4, 2010	Altschuler, Melvoin and Glasser LLP, and G. Victor Johnson, II, CPA Other Release Number(s): 34-63030, IA-3096
Third Quarter
AAER-3193A	Sep 30, 2010	W. Anthony Huff, et al. Other Release Number(s): LR-21679A
AAER-3192	Sep 30, 2010	Forman, et al. Other Release Number(s): LR-21677
AAER-3191	Sep 29, 2010	ABB Ltd Other Release Number(s): LR-21673
AAER-3190	Sep 29, 2010	Stephen Durland (CPA) Other Release Number(s): 34-63013
AAER-3189	Sep 24, 2010	Sunopta, Inc., Steven R. Bromley, CGA, and John H. Dietrich, CA Other Release Number(s): 34-62988
AAER-3188	Sep 22, 2010	Delphi Corporation, John Blahnik, et al. Other Release Number(s): LR-21660
AAER-3187	Sep 21, 2010	True North Finance Corporation, f/k/a CS Financing Corporation, et al. Other Release Number(s): LR-21657
AAER-3186	Sep 15, 2010	Biovail Corporation, Eugene Melnyk, Brian Crombie, John Miszuk, and Kenneth G. Howling Other Release Number(s): LR-21650
AAER-3185	Sep 13, 2010	KMJ Corbin & Company, LLP, Kendall G. Merkley, CPA, and Anthony J. Price, CPA Other Release Number(s): 34-62899
AAER-3184	Sep 10, 2010	Patti M. Dodge, CPA Other Release Number(s): 34-62889
AAER-3183	Sep 10, 2010	David N. Kenneally, CPA Other Release Number(s): 34-62888
AAER-3182	Sep 9, 2010	Affiliated Computer Services, Inc. Other Release Number(s): LR-21643 See also: SEC Complaint
AAER-3181	Sep 8, 2010	Kevin J. Schott, CPA Other Release Number(s): 34-62865
AAER-3180	Sep 1, 2010	Sujata Sachdeva and Julie Mulvaney Other Release Number(s): LR-21640 See also: SEC Complaint
AAER-3179	Sep 1, 2010	Lucent Technologies, Inc., et al. Other Release Number(s): LR-21639
AAER-3178	Aug 31, 2010	Urs Kamber Other Release Number(s): LR-21636
AAER-3177	Aug 27, 2010	Robert W. Davis and Randall D. Imhoff Other Release Number(s): LR-21634 See also: SEC Complaints SEC v. Davis and SEC v. Imhoff
AAER-3176	Aug 26, 2010	Stephen D. Chanslor (CPA) Other Release Number(s): 34-62773
AAER-3175	Aug 24, 2010	Stephen Burke, CPA Other Release Number(s): 34-62761
AAER-3174	Aug 24, 2010	Escala Group, Inc., Gregory Manning, and Larry Lee Crawford, CPA Other Release Number(s): LR-21630
AAER-3173	Aug 20, 2010	Matthew W. Hardey Other Release Number(s): 34-62752
AAER-3172	Aug 20, 2010	L. Cyrus DeBlanc Other Release Number(s): 34-62751
AAER-3171	Aug 9, 2010	Dohan + Company CPAs, Steven H. Dohan, CPA, Nancy L. Brown, CPA, and Erez Bahar, CA Other Release Number(s): 34-62666
AAER-3170	Aug 6, 2010	Universal Corporation, Inc. and Alliance One International, Inc. Other Release Number(s): LR-21618 See also: SEC Complaints v. Universal Corporation and Alliance One International
AAER-3169	Aug 5, 2010	Joe Summers Other Release Number(s): LR-21617 See also: SEC Complaint
AAER-3168	Aug 5, 2010	James W. McIntosh, et al., and Mark T. Schwetschenau Other Release Number(s): LR-21616 See also: SEC Complaints v. McIntosh et al. and Schwetschenau
AAER-3167	Aug 5, 2010	David P. Turner and Ousama M. Naaman Other Release Number(s): LR-21615 See also: SEC Complaint
AAER-3166	Aug 5, 2010	Mark T. Schwetschenau Other Release Number(s): 34-62654
AAER-3165	Aug 5, 2010	Navistar International Corporation, Daniel C. Ustian, Robert C. Lannert, Thomas M. Akers, Jr., James W. Mcintosh, James J. Stanaway, Ernest A. Stinsa, Michael J. Schultz Other Release Number(s): 33-9132, 34-62653
AAER-3164	Aug 4, 2010	Thomas P. Flanagan and Patrick T. Flanagan Other Release Number(s): LR-21612 See also: SEC Complaint
AAER-3163	Aug 4, 2010	Thomas P. Flanagan, CPA Other Release Number(s): 34-62636
AAER-3162	Jul 30, 2010	Brad A. Morrice et al. Other Release Number(s): LR-21609
AAER-3161	Jul 30, 2010	Matthew W. Hardey, L. Cyrus DeBlanc, and Joe E. Penland Other Release Number(s): LR-21608
AAER-3160	Jul 29, 2010	Larry E. Hulse, CPA Other Release Number(s): 34-62589
AAER-3159	Jul 27, 2010	General Electric Company; Ionics, Inc.; and Amersham plc Other Release Number(s): LR-21602 See also: SEC Complaint
AAER-3158	Jul 23, 2010	Kenneth J. Abod, CPA Other Release Number(s): 34-62563
AAER-3157	Jul 23, 2010	Sunrise Senior Living, Inc., et al. Other Release Number(s): LR-21600 See also: SEC Complaint
AAER-3156	Jul 22, 2010	Dell Inc., Michael S. Dell, Kevin B. Rollins, James M. Schneider, Leslie L. Jackson, Nicholas A.R. Dunning Other Release Number(s): LR-21599 See also: SEC Complaint
AAER-3155	Jul 22, 2010	Andrew D. Petrofsky, CPA Other Release Number(s): 34-62548, IA-3055
AAER-3154	Jul 16, 2010	Trident Microsystems, Inc., Frank C. Lin, and Peter Y. Jen Other Release Number(s): LR-21593 See also: SEC Complaint
AAER-3153	Jul 14, 2010	L. Rex Andersen, CPA Other Release Number(s): 34-62499
AAER-3152	Jul 13, 2010	Matthew C. Gless Other Release Number(s): 34-62486
AAER-3151	Jul 8, 2010	Ephraim Fields Other Release Number(s): 33-9127, 34-62474, IA-3051
AAER-3150	Jul 7, 2010	Ilse Cappel, CPA Other Release Number(s): 34-62465
AAER-3149	Jul 7, 2010	ENI, S.p.A. and Snamprogetti Netherlands, B.V. Other Release Number(s): LR-21588
Second Quarter
AAER-3148	Jun 29, 2010	Stephen Hozie Other Release Number(s): 34-62401
AAER-3147	Jun 28, 2010	Technip Other Release Number(s): LR-21578 See also: SEC Complaint
AAER-3146	Jun 24, 2010	Fei-Fei Catherine Fang, CPA Other Release Number(s): 34-62372
AAER-3145	Jun 14, 2010	Joseph P. Collins Other Release Number(s): LR-21555
AAER-3144	Jun 10, 2010	L. Rex Andersen, CPA Other Release Number(s): 34-62262
AAER-3143	Jun 10, 2010	Harry O. Nicodemus IV, CPA Other Release Number(s): 34-62260
AAER-3142	Jun 9, 2010	Lucent Technologies, Inc., et al. Other Release Number(s): LR-21551
AAER-3141	Jun 9, 2010	William G. Mortensen and Feng Zheng Other Release Number(s): LR-21550
AAER-3140	Jun 8, 2010	Anthony Bonica Other Release Number(s): 34-62242
AAER-3139	Jun 7, 2010	China Yuchai International Limited Other Release Number(s): 34-62235
AAER-3138	Jun 3, 2010	Walter A. Forbes and E. Kirk Shelton Other Release Number(s): LR-21548
AAER-3137	Jun 2, 2010	Diebold, Inc.; Walden O'Dell; and Gregory Geswein, Kevin Krakora, and Sandra Miller Other Release Number(s): LR-21543 See also: SEC Complaint v. Diebold; SEC Complaint v. O'Dell; SEC Complaint v. Geswein, Krakora, and Miller
AAER-3136	May 20, 2010	Charles McCall Other Release Number(s): LR-21527
AAER-3135	May 19, 2010	Michael G. Lutze, CPA Other Release Number(s): 34-62136
AAER-3134	May 11, 2010	Diatect International Corp., et al. Other Release Number(s): LR-21524
AAER-3133	May 11, 2010	Robert S. Furst, et al. Other Release Number(s): LR-21523
AAER-3132	May 6, 2010	Exotics.com, Inc., et al. Other Release Number(s): LR-21519
AAER-3131	May 5, 2010	Spongetech Delivery Systems, Inc., RM Enterprises International, Inc., Steven Y. Moskowitz, Michael E. Metter, George Speranza, Joel Pensley and Jack Halperin Other Release Number(s): LR-21515 See also: SEC Complaint
AAER-3130	Apr 28, 2010	Marlin R. Brinsky, CPA Other Release Number(s): 34-61998
AAER-3129	Apr 23, 2010	David R. Cosgrove, CMA Other Release Number(s): 34-61976
AAER-3128	Apr 22, 2010	Exotics.com, Inc., et al. Other Release Number(s): LR-21498
AAER-3127	Apr 19, 2010	Collins & Aikman Corporation, et al. Other Release Number(s): LR-21491
AAER-3126	Apr 7, 2010	Symbol Technologies, Inc., et al. Other Release Number(s): LR-21480
AAER-3125	Apr 7, 2010	Morgan Asset Management, Inc.; Morgan Keegan & Company, Inc.; James C. Kelsoe, Jr.; and Joseph Thompson Weller, CPA Other Release Number(s): 33-9116, 34-61856, IA-3009, IC-29203
AAER-3124	Apr 2, 2010	Michael Degennaro Other Release Number(s): 34-61833
AAER-3123	Apr 1, 2010	J. Michael Broullire (CPA) Other Release Number(s): 34-61827
First Quarter
AAER-3122	Mar 24, 2010	Brian K. Rabinovitz, CPA Other Release Number(s): 34-61771
AAER-3121	Mar 19, 2010	Exotics.com, Inc., et al. Other Release Number(s): LR-21456
AAER-3120	Mar 11, 2010	Robert John Hipple Other Release Number(s): 34-61688, IC-29173
AAER-3119	Mar 10, 2010	Jay Lapine Other Release Number(s): LR-21444
AAER-3118	Mar 4, 2010	Joseph Grendys et al. Other Release Number(s): LR-21435
AAER-3117	Mar 3, 2010	Verint Systems Inc. Other Release Number(s): LR-21428 See also: SEC Complaint against Verint; Order Instituting Proceedings
AAER-3116A	Mar 1, 2010	Gerard A. M. Oprins, CPA and Wendy McNeeley, CPA Other Release Number(s): 34-61607A
AAER-3115	Feb 25, 2010	Daniel Bonventre Other Release Number(s): LR-21424 See also: SEC Complaint
AAER-3114	Feb 16, 2010	Nevanna Sacks, CPA Other Release Number(s): 34-61518
AAER-3113	Feb 12, 2010	Michael J. Byrd, CPA Other Release Number(s): 34-61516
AAER-3112	Jan 29, 2010	Mark Evan Bloom (CPA) Other Release Number(s): 34-61445, IA-2980
AAER-3111A	Jan 28, 2010	Tsukuda-America Inc. et al. Other Release Number(s): LR-21396A See also: SEC Complaint; SEC Rel. No. 33-9102 (January 26, 2010) and the related Division of Enforcement Statement.
AAER-3110	Jan 27, 2010	Karen T. Baker, CPA Other Release Number(s): 34-61432
AAER-3109	Jan 21, 2010	Assurant, Inc. Other Release Number(s): LR-21388 See also: SEC Complaint
AAER-3108	Jan 20, 2010	General Re Corporation Other Release Number(s): LR-21384 See also: SEC Complaint
AAER-3107	Jan 20, 2010	Deanna J. Seruga, CPA Other Release Number(s): 34-61385
AAER-3106	Jan 20, 2010	John W. Dwyer, CPA Other Release Number(s): 34-61384
AAER-3105	Jan 20, 2010	Theodore P. Noncek, CPA Other Release Number(s): 34-61383
AAER-3104	Jan 19, 2010	Diane Bjorkstrom (CPA) Other Release Number(s): 34-61375
AAER-3103A	Jan 13, 2010	Applied Wellness Corporation Other Release Number(s): 34-61344A
AAER-3102	Jan 11, 2010	NATCO Group Inc. Other Release Number(s): LR-21374
AAER-3101	Jan 11, 2010	NATCO Group Inc. Other Release Number(s): 34-61325
AAER-3100	Jan 7, 2010	Pollard Kelley Auditing Services, Inc. and Terance Kelley, CPA Other Release Number(s): 34-61315
AAER-3099	Jan 7, 2010	David C. Mayfield, CPA Other Release Number(s): 34-61307
AAER-3098	Jan 7, 2010	John W. Jacobsen, CPA Other Release Number(s): 34-61306
AAER-3097	Jan 7, 2010	Charles A. Gray, CPA Other Release Number(s): 34-61305
AAER-3096	Jan 6, 2010	Scott T. Veech, CPA Other Release Number(s): 34-61301
AAER-3095	Jan 6, 2010	Osvaldo Pitters Other Release Number(s): 34-61300
AAER-3094	Jan 6, 2010	Daniel H. Bayly, et al. Other Release Number(s): LR-21361

http://www.sec.gov/divisions/enforce/friactions/friactions2010.shtml

Accounting and Auditing Enforcement Releases Archive 2010

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Modified: 01/07/2011