Accounting and Auditing Enforcement

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.

Accounting and Auditing Enforcement Releases RSS Feed


Date Sort ascending	Respondents
April 30, 2003	David M. Golden Release No. 33-8227, 34-47771, AAER-1769
April 30, 2003	Maryann Brown Release No. 33-8226, 34-47770, AAER-1768
April 30, 2003	Candie's, Inc. Release No. 33-8228, 34-47772, AAER-1770
April 24, 2003	Brian Adley et al. Release No. LR-18104, AAER-1763
April 24, 2003	David Decker, CPA and Theodore Fricke, CPA Release No. 34-47731, AAER-1762
April 24, 2003	Michael Marchese Release No. 34-47732, AAER-1764
April 23, 2003	MaxWorldwide, Inc., f.k.a. L90, Inc. Release No. 34-47727, AAER-1760
April 16, 2003	Matthew C. Gless Release No. LR-18093, AAER-1759
April 14, 2003	Ed Johnson and Merl Holdings, Inc.com Release No. LR-18085, AAER-1758
April 10, 2003	Joshua C. Cantor Release No. LR-18081, AAER-1757
April 9, 2003	Patrick O. Wheeler, et al. Release No. LR-18078, AAER-1756
April 8, 2003	Benjamin Rogatinsky and Reuven Rogatinsky Release No. LR-18076, AAER-1755
April 7, 2003	Harrison Securities, Inc., Frederick C. Blumer, and Nebrissa Song James T. Kelly, Administrative Law Judge Release No. 34-47641, AAER-1754
April 4, 2003	Kenneth K. Livesay, Angela C. Ayers, Kay Morgan, Cathy C. Edwards and Virginia B. Valentine Release No. LR-18070, AAER-1752
April 4, 2003	Christopher F. Crawford, CPA Release No. 34-47633, AAER-1751
April 1, 2003	William T. Owens and Weston L. Smith Release No. LR-18059, AAER-1750
April 1, 2003	Emery Harris Release No. LR-18060, AAER-1749
April 1, 2003	Thomas & Betts Corporation, et al. Release No. LR-18058, AAER-1747
March 28, 2003	Robert W. Armstrong, III Carol Fox Foelak, Administrative Law Judge Release No. 34-47597, AAER-1746
March 25, 2003	Robert Asti Release No. LR-18050, AAER-1745
March 20, 2003	HealthSouth Corporation and Richard M. Scrushy Release No. LR-18044, AAER-1744
March 19, 2003	John R. Boyd and Christopher Curbello Release No. LR-18042, AAER-1743
March 17, 2003	Merrill Lynch & Co., Inc., Daniel H. Bayly, Thomas W. Davis, Robert S. Furst, Schuyler M. Tilney Release No. LR-18038, AAER-1742
March 17, 2003	Carl E. Putnam, et al. Release No. LR-18037, AAER-1741
March 12, 2003	A. Howard and Michael W. Krautz Release No. LR-18030, AAER-1738
March 12, 2003	U.S. Technologies, Inc. and C. Gregory Earls Release No. LR-18031, AAER-1739
March 12, 2003	Pattinson Hayton Release No. 34-47490, AAER-1740
March 10, 2003	American Tissue, Inc., Medhi Gabayzadeh, Edward Stein and John Lorenz Release No. LR-18022, AAER-1735
March 10, 2003	Robert Mancuso, Ronald R. Lanchoney, and Shamir A. Ally Release No. LR-18025, AAER-1736
March 7, 2003	Spiegel, Inc. Release No. LR-18020, AAER-1737
March 7, 2003	Barbara L. Berry, CPA Release No. 34-47474, AAER-1734
March 7, 2003	W. Dale McGhie, CPA Release No. 34-47473, AAER-1733
March 6, 2003	A. Robert Mancuso, Ronald R. Lanchoney, and Shamir A. Ally Release No. LR-18017, AAER-1732
March 6, 2003	Acrodyne Communications, Inc. Release No. 34-47454, AAER-1731
March 4, 2003	Lernout & Hauspie Speech Products, N.V. Release No. LR-18014, AAER-1729
March 4, 2003	Truserv Corporation Release No. 34-47439, AAER-1727
March 4, 2003	Lernout & Hauspie Speech Products, N.V. Release No. 34-47442, AAER-1730
March 4, 2003	Kerry Kirby Release No. 34-47440, AAER-1728
Feb. 28, 2003	Jeffrey M. Kalina, CPA Release No. 34-47427, AAER-1725
Feb. 27, 2003	Glen Andrew Folck Release No. LR-18002, AAER-1723
Feb. 27, 2003	Robert W. Armstrong, III Carol Fox Foelak, Administrative Law Judge Release No. 34-47416, AAER-1724
Feb. 26, 2003	Enio A. Montini, Jr. and Joseph A. Hofmeister Release No. LR-18000, AAER-1720
Feb. 26, 2003	Glen Andrew Folck Release No. 33-8196, 34-47404, AAER-1721
Feb. 26, 2003	Enterasys Networks, Inc. and Aprisma Management Technologies, Inc. Release No. 34-47405, AAER-1722
Feb. 25, 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-1726
Feb. 13, 2003	G. Matthias Heinzelmann, III Release No. LR-17984, AAER-1719
Feb. 13, 2003	Gas and Oil Technologies, Inc., Ingrid Aliet-Gass and Glen Morinaka, CPA Release No. 33-8192, AAER-1717
Feb. 13, 2003	Gas and Oil Technologies, Inc., Ingrid Aliet-Gass and Glen Morinaka, CPA Release No. 33-8191, AAER-1716
Feb. 11, 2003	Umesh Malhotra, Paul Chopra, and David Manigault Release No. LR-17979, AAER-1718
Feb. 10, 2003	Christopher F. Crawford and Todd F. Katz; Richard C. Tyrer;Donald F. Marcus; Harry P. Adler Release No. LR-17978, AAER-1715
Feb. 10, 2003	Richard C. Tyrer Release No. 34-47340, AAER-1713
Feb. 10, 2003	Donald F. Marcus Release No. 34-47339, AAER-1712
Feb. 10, 2003	Harry P. Adler Release No. 34-47341, AAER-1714
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-1711
Jan. 29, 2003	KPMG LLP, Joseph T. Boyle, Michael A. Conway, Anthony P. Dolanski and Ronald A. Safran Release No. LR-17954, AAER-1709
Jan. 27, 2003	Solucorp Industries Ltd., et al. Release No. LR-17951, AAER-1704
Jan. 27, 2003	Albert Dunlap et al. Release No. LR-17952, AAER-1707
Jan. 27, 2003	Robert J. Gluck Release No. 34-47260, AAER-1705
Jan. 27, 2003	Glenn R. Ohlhauser, C.A. Release No. 34-47256, AAER-1703
Jan. 27, 2003	Phillip E. Harlow, CPA Release No. 34-47261, AAER-1706
Jan. 13, 2003	John J. Canepa, CPA Release No. 34-47168, AAER-1700
Jan. 13, 2003	Anika Therapeutics, Inc., J. Melville Engle and Sean F. Moran Release No. 34-47167, AAER-1699
Jan. 9, 2003	Jeffrey Kalina Release No. LR-17924, AAER-1698
Jan. 7, 2003	Ramiro M. Fernandez-Moris, Daniel S. Lezak, and Ramiro Rafael ("Ray") Fernandez Release No. LR-17916, AAER-1697
Dec. 23, 2002	Robert A. Putnam Release No. 33-8172, 34-47083, AAER-1696
Dec. 19, 2002	U.S. Technologies Inc. and C. Gregory Earls Release No. LR-17904, AAER-1695
Dec. 17, 2002	Ira A. Gerard and Karen S. Harris Release No. LR-17898, AAER-1694
Dec. 16, 2002	Hamilton Bancorp., Inc. Release No. 34-47004, AAER-1693
Dec. 16, 2002	Mercator Software, Inc. Release No. 34-47000, AAER-1691
Dec. 16, 2002	Ira A. Gerard and Karen S. Harris Release No. 33-8163, 34-47001, AAER-1692
Dec. 12, 2002	Susan Moore Release No. LR-17891, AAER-1690
Dec. 12, 2002	Susan Moore Release No. 34-46988, AAER-1689
Dec. 10, 2002	Syncor International Corporation Release No. LR-17887, AAER-1688
Dec. 10, 2002	Syncor International Corporation Release No. 34-46979, AAER-1687
Dec. 6, 2002	Bruce B. Edmondson, CPA Release No. LR-17880, AAER-1682
Dec. 6, 2002	Betty L. Vinson and Troy M. Normand Release No. LR-17883, AAER-1683
Dec. 6, 2002	David F. Myers Release No. 33-8157, 34-46963, AAER-1685
Dec. 6, 2002	Bruce B. Edmondson, CPA Release No. 34-46953, AAER-1680
Dec. 6, 2002	Buford Yates, Jr. Release No. 33-8156, 34-46962, AAER-1684
Dec. 6, 2002	Betty L. Vinson, CPA Release No. 33-8158, 34-46964, AAER-1686
Dec. 6, 2002	Elliot S. Fisher, Esq. Release No. 34-46954, AAER-1681
Dec. 2, 2002	Ralph K. Ungermann, Alan J. McMillan, and James O. Mitchell Release No. LR-17869, AAER-1679
Nov. 26, 2002	WorldCom, Inc. Release No. LR-17866, AAER-1678
Nov. 26, 2002	Anicom, Inc. Release No. 34-46907, AAER-1675
Nov. 26, 2002	First Virtual Communications, Inc. Release No. 34-46909, AAER-1677
Nov. 26, 2002	Michael Sullivan, CPA Release No. 34-46908, AAER-1676
Nov. 25, 2002	Ilse Cappel Release No. LR-17859A, AAER-1673A
Nov. 25, 2002	800America.com, Inc. Release No. LR-17863, AAER-1674
Nov. 21, 2002	Phillip E. White Release No. LR-17855, AAER-1671
Nov. 21, 2002	James A. Fitzhenry Release No. 34-46870, AAER-1670
Nov. 21, 2002	BDO International, Minas Ioannou, and Christakis Ioannou Release No. 34-46880, AAER-1672
Nov. 20, 2002	TenFold Corporation, Gary D. Kennedy, Robert P. Hughes, Stanley G. Hanks, and Wynn K. Clayton Release No. LR-17852, AAER-1669
Nov. 18, 2002	Michael G. Horsey, CPA, Michael D. Watson, CPA, and Sallie D. Feldman, CPA Release No. LR-17846, AAER-1668
Nov. 18, 2002	Michael G. Horsey, CPA, Michael D. Watson, CPA, and Sallie D. Feldman, CPA Release No. 34-46845, AAER-1667
Nov. 15, 2002	David F. Myers and Buford Yates, Jr. Release No. LR-17842, AAER-1665
Nov. 15, 2002	Larry Ohms Release No. LR-17843, AAER-1666
Nov. 14, 2002	Albert Dunlap et al. Release No. LR-17836, AAER-1663
Nov. 14, 2002	Adelphia Communications Corporation, John J. Rigas, Timothy J. Rigas, Michael J. Rigas, James P. Rigas, James R. Brown, and Michael C. Mulcahey Release No. LR-17837, AAER-1664
Nov. 13, 2002	800America.com, Inc., et al. Release No. LR-17835, AAER-1662
Nov. 13, 2002	Ernst & Young LLP Release No. 33-8146, 34-46821, AAER-1661

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