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Accounting and Auditing Enforcement Releases 2012

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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Fourth Quarter | Third Quarter | Second Quarter | First Quarter

*Release No.*	*Date*	*Action*
Fourth Quarter
AAER-3434	Dec. 20, 2012	Rex T. Shelby, Scott Yeager, Kevin A. Howard and Michael W. Krautz; Schuyler M. Tilney and Thomas W. Davis Other Release No.: LR-22577
AAER-3433	Dec. 20, 2012	Steven A. Gould Other Release Nos.: 34-68500, IA-3523
AAER-3432	Dec. 18, 2012	TheStreet, Inc., Eric Ashma, and Gregg Alwine and David Barnett Other Release No.: LR-22575
AAER-3431	Dec. 17, 2012	J. Brian Laib, CPA Other Release No.: 34-68449
AAER-3430	Dec. 14, 2012	Rajnish K. Das Other Release No.: 34-68436
AAER-3429	Dec. 14, 2012	Stormy L. Dean Other Release No.: 34-68435
AAER-3428	Dec. 13, 2012	Deloitte & Touche (South Africa) Other Release No.: 34-68432
AAER-3427	Dec. 13, 2012	Wendy McNeeley, CPA Other Release No.: 34-68431
AAER-3426	Dec. 3, 2012	BDO China Dahua CPA Co., Ltd.; Ernst & Young Hua Ming LLP; KPMG Huazhen (Special General Partnership); Deloitte Touche Tohmatsu Certified Public Accountants Ltd.; PricewaterhouseCoopers Zhong Tian CPAs Limited Other Release No.: 34-68335
AAER-3425	Nov. 28, 2012	KCAP Financial, Inc., Dayl W. Pearson, Michael I. Wirth, CPA, and R. Jonathan Corless Other Release No.: 34-68307
AAER-3424	Nov. 14, 2012	James S. Quay a/k/a Jim Quay, a/k/a Stephen Quay, and a/k/a Stephen Jameson Other Release No.: 34-68234
AAER-3422	Oct. 26, 2012	MedLink International, Inc., Aurelio Vuono and James Rose Other Release No.: LR-22521
AAER-3421	Oct. 26, 2012	Michael H. Johnson Other Release No.: LR-22520
AAER-3420	Oct. 24, 2012	Rajnish K. Das Other Release No.: 34-68098
AAER-3419	Oct. 24, 2012	Stormy L. Dean Other Release No.: 34-68097
AAER-3418	Oct. 19, 2012	Joseph Pacifico Other Release No.: LR-22517
AAER-3417	Oct. 18, 2012	Joseph J. Monterosso, et. al. Other Release No.: LR-22513
AAER-3412	Oct. 4, 2012	Gilbert Bergsman, CPA Other Release No.: 34-67988
Third Quarter
AAER-3416	Sep. 17, 2012	Gilbert Fiorentino Other Release No.: LR-22481 See also: SEC Complaint
AAER-3415	Sep. 6, 2012	S. W. Hatfield, CPA and Scott W. Hatfield, CPA (Corrected) Other Release No.: 34-67793
AAER-3414	Sep. 28, 2012	Subramanian Krishnan Other Release No.: LR-22500 See also: SEC Complaint
AAER-3413	Sep. 17, 2012	Freedom Environmental Services, Inc., et al. Other Release No.: LR-22482 See also: SEC Complaint
AAER-3411	Sep. 28, 2012	Douglas W. Marcille, CPA Other Release No.: 34-67945
AAER-3410	Sep. 25, 2012	Gilbert G. Lundstrom et al. and Don A. Langford Other Release No.: LR-22493 See also: Lundstrom Complaint and Langford Complaint
AAER-3409	Sep. 24, 2012	Tyco International Ltd. Other Release No.: LR-22491 See also: SEC Complaint
AAER-3408	Sep. 18, 2012	Michael K. Krohn, CPA Other Release No.: 34-67884
AAER-3407	Sep. 20, 2012	Michael C. Pattison, CPA (Opinion) Other Release No.: 34-67900
AAER-3406	Sep. 20, 2012	Steven Y. Moskowitz Other Release No.: 34-67899
AAER-3405	Sep. 13, 2012	R. Jeffrey Rooks, CPA Other Release No.: 34-67856
AAER-3404	Sep. 4, 2012	China Sky One Medical, Inc. and Yan-qing Liu Other Release No.: LR-22470 See also: SEC Complaint
AAER-3403	Aug. 31, 2012	Federico Quinto, Jr., CPA Other Release No.: 34-67767
AAER-3402	Aug. 22, 2012	Todd C. Crow Other Release No.: 34-67708
AAER-3401	Jul. 3, 2012	Gold Standard Mining Corp. Other Release No.: LR-22408 See also: SEC Complaint
AAER-3400	Aug. 10, 2012	Peak Wealth Opportunities, LLC and David W. Dube, CPA Other Release No.: 34-67640, IA-3443, IC-30165
AAER-3399	Aug. 8, 2012	Pfizer Inc. / Wyeth LLC Other Release No.: LR-22438
AAER-3398	Aug. 2, 2012	Kenneth E. Lonchar, CPA Other Release No.: 34-67590
AAER-3397	Aug. 2, 2012	Mark Leslie et al. Other Release No.: LR-22432
AAER-3396	Jul. 31, 2012	Ran H. Furman Other Release No.: 34-67549
AAER-3395	Jul. 30, 2012	Nancy Shao Wen Chu Other Release No.: 34-67542
AAER-3394	Jul. 19, 2012	Huron Consulting Group Inc., Gary L. Burge, CPA, and Wayne E. Lipski, CPA Other Release No.: 34-67472
AAER-3393	Jul. 12, 2012	Stanley Ng, CPA Other Release No.: 34-67423
Second Quarter
AAER-3392	Jun. 28, 2012	FalconStor Software, Inc. Other Release No.: LR-22405
AAER-3391	Jun. 27, 2012	H. Clayton Peterson, CPA Other Release No.: 34-67282
AAER-3390	Jun. 19, 2012	Ronald J. Mangini, CPA Other Release No.: 34-67219
AAER-3389	Jun. 19, 2012	Laurence M. Brown, CPA Other Release No.: 34-67218
AAER-3388	Jun. 8, 2012	Kenneth M. Avery, CPA Other Release No.: 34-67164
AAER-3387	May 23, 2012	Frank D. Edwards, CA Other Release No.: 34-67049
AAER-3386	May 23, 2012	Charles P. Morrison, CPA Other Release No.: 34-67048
AAER-3385	May 14, 2012	China Natural Gas, Inc. and Qinan Ji Other Release No.: LR-22368 See also: SEC Complaint
AAER-3384	Apr. 25, 2012	Garth R. Peterson Other Release No.: LR-22346 See also: SEC Complaint
AAER-3383	Apr. 23, 2012	SinoTech Energy Limited, Qingzeng Liu, Guoqiang Xin, and Boxun Zhang Other Release No.: LR-22341
AAER-3382	Apr. 18, 2012	Don W. Watson, Edward W. O’Brien, and Gary M. Opper Other Release No.: LR-22338
AAER-3381	Apr. 18, 2012	John J. Todd, Robert D. Manza, and Jeffrey Weitzen Other Release No.: LR-22335
AAER-3380	Apr. 12, 2012	Jorge L. Castillo, CPA Other Release No.: 34-66796
AAER-3379	Apr. 6, 2012	James Li (a/k/a Ching Hua Li), Thomas Chow (a/k/a Man Kit Chow), Roger Kao (a/k/a Chao Chun Kao), Christopher Liu (a/k/a Chi Lei Liu), and Wayne A. Pratt Other Release No.: LR-22324
First Quarter
AAER-3378	Apr. 6, 2012	Anthony J. Nocella and J. Russell McCann Other Release No.: LR-22321 See also: SEC Complaint
AAER-3377	Apr. 4, 2012	John M. Williams Other Release No.: 34-66737
AAER-3376	Apr. 4, 2012	Bryan N. Polozola Other Release No.: 34-66735
AAER-3375	Apr. 2, 2012	Michael A. Baker and Michael T. Gluk Other Release No.: LR-22315
AAER-3374	Mar. 26, 2012	Biomet, Inc. Other Release No.: LR-22306 See also: SEC Complaint
AAER-3373	Mar. 22, 2012	Mark Leslie, Kenneth E. Lonchar, Paul A. Sallaberry, Michael M. Cully, and Douglas S. Newton Other Release No.: LR-22304
AAER-3372	Feb. 22, 2012	Ming Zhao and Liping Zhu Other Release No.: LR-22264
AAER-3371	Mar. 14, 2012	Mark A. Jackson and James J. Ruehlen; Thomas F. O’Rourke Other Release No.: LR-22290
AAER-3370	Mar. 13, 2012	Larry Goldstone, Clarence Simmons, and Jane Starrett Other Release No.: LR-22287
AAER-3369	Mar. 13, 2012	Fernando J. Espuelas et al. Other Release No.: LR-22285
AAER-3368	Mar. 8, 2012	Koss Corporation and Michael J. Koss Other Release No.: LR-22279
AAER-3367	Feb. 27, 2012	Robert Chiu, (A/K/A Chi Hung Chiu) Other Release No.: 34-66479
AAER-3366	Feb. 7, 2012	Shaun P. Whiteley Other Release No.: 34-66353
AAER-3365	Feb. 7, 2012	Lynne Norman Other Release No.: 34-66352
AAER-3364	Feb. 7, 2012	Matthew Bell, ACA Other Release No.: 34-66351
AAER-3363	Feb. 6, 2012	Smith & Nephew PLC Other Release No.: LR-22252 See also: SEC Complaint
AAER-3362	Feb. 2, 2012	Dale Shafer, CPA Other Release No.: 34-66312
AAER-3361	Jan. 31, 2012	John J. Todd, Robert D. Manza, and Jeffrey Weitzen Other Release No.: LR-22244
AAER-3360	Jan. 30, 2012	Robert Chiu (a/k/a Chi Hung Chiu); James Li (a/k/a Ching Hua Li), Thomas Chow (a/k/a Man Kit Chow), Roger Kao (a/k/a Chao Chun Kao), Christopher Liu (a/k/a Chi Lei Liu), and Wayne A. Pratt Other Release No.: LR-22243
AAER-3359	Jan. 30, 2012	Christopher J. Kelly, ACA and Margaret Hebb, ACA Other Release No.: 34-66269
AAER-3358	Jan. 30, 2012	Symmetry Medical, Inc. and Fred L. Hite Other Release No.: 34-66268
AAER-3357	Jan. 26, 2012	Paul Free, CPA (Order Denying a Stay or Postponement of Proceedings) Other Release No.: 34-66260
AAER-3356	Jan. 25, 2012	Len A Familant and Paul V. Greene Other Release No.: LR-22237 See also: SEC Complaint
AAER-3355	Jan. 11, 2012	Imperiali, Inc. Other Release No.: LR-22224 See also: SEC Complaint
AAER-3354	Jan. 10, 2012	R.E. Bassie & Co. and R. Everett Bassie, C.P.A.
AAER-3353	Jan. 10, 2012	Todd Farha, et al. Other Release No.: LR-22221 See also: SEC Complaint
AAER-3352	Jan. 4, 2012	JBI, Inc., John Bordynuik and Ronald Baldwin, Jr. Other Release No.: LR-22220 See also: SEC Complaint
AAER-3351	Jan. 4, 2012	Life Partners Holdings, Inc., Brian D. Pardo, R. Scott Peden and David M. Martin Other Release No.: LR-22219

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

Accounting and Auditing Enforcement Releases 2012

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Modified: 02/06/2013