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
May 16, 2002	Dennis M. Gaito, CPA Release No. 34-45941, AAER-1556
May 14, 2002	Edison Schools, Inc. Release No. 34-45925, AAER-1555
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-1554
May 6, 2002	Anicom, Inc. Release No. 34-45880, AAER-1553
May 1, 2002	Michael A. Kolberg and Dale E. Huizenga Release No. 34-45853, AAER-1552
May 1, 2002	Serologicals Corporation, Inc. Release No. 34-45852, AAER-1551
April 26, 2002	Surety Capital Corporation Release No. 34-45826, AAER-1550
April 25, 2002	G. Matthias Heinzelmann, III Release No. LR-17491, AAER-1549
April 24, 2002	Kenneth W. Haver Release No. LR-17489, AAER-1548
April 24, 2002	Kenneth W. Haver, CPA Release No. 34-45814, AAER-1547
April 23, 2002	Patrick Quinlan, Lee Wells, Keith Pietila, Alexander Ajemian, John O'Leary, Cheryl Swain and Kevin Lasky Release No. LR-17484, AAER-1546
April 22, 2002	Byron Robert Lerner Release No. LR-17481, AAER-1544
April 22, 2002	Teltran International Group, Ltd. Release No. 33-8093, 34-45796, AAER-1543
April 22, 2002	Michael R. Drogin, CPA Release No. 34-45797, AAER-1545
April 11, 2002	Xerox Corporation Release No. LR-17465, AAER-1542
April 4, 2002	Miko Leung (a/k/a Leung Ming Kang) and Sit Wa Weung Release No. LR-17458, AAER-1540
April 3, 2002	J. Donald Nichols, Jeb L. Hughes, and C. Sheldon Whittelsey Release No. LR-17456, AAER-1541
April 2, 2002	David A. Thatcher Release No. 34-45683, AAER-1539
March 28, 2002	Leonard J. Guida; Les B. Strauss Release No. LR-17448, AAER-1538
March 28, 2002	David T. Dodge Release No. 34-45666, AAER-1537
March 28, 2002	PictureTel Corp. and Les B. Strauss Release No. 34-45665, AAER-1536
March 27, 2002	Dale Peterson, et al. Release No. LR-17439, AAER-1535
March 27, 2002	Kimberly-Clark Corporation and John W. Donehower Release No. 34-45653, AAER-1533
March 27, 2002	Signal Technology Corporation Release No. 34-45655, AAER-1534
March 26, 2002	Dean L. Buntrock, Phillip B. Rooney, James E. Koenig, Thomas C. Hau, Herbert A. Getz, and Bruce D. Tobecksen Release No. LR-17435, AAER-1532
March 21, 2002	Harold J. Macsata Release No. LR-17426, AAER-1531
March 21, 2002	Keith Spero Release No. 34-45611, AAER-1526
March 21, 2002	Harlan Schier Release No. 34-45613, AAER-1528
March 21, 2002	Uri Evan, Joseph S. Cohen, and Frederick J. Horowitz Release No. 34-45615, AAER-1530
March 21, 2002	Frank Valdez Release No. 34-45612, AAER-1527
March 21, 2002	Daniel Parker Release No. 34-45614, AAER-1529
March 20, 2002	Raintree Healthcare Corporation, formerly known as Unison HealthCare Corporation Release No. 34-45596, AAER-1525
March 18, 2002	David Held, CPA Release No. 34-45587, AAER-1523
March 18, 2002	Timothy S. Heyerdahl Release No. 34-45586, AAER-1522
March 18, 2002	Elaine A. Decker, CPA Release No. 34-45588, AAER-1524
March 13, 2002	John P. Gallo; Lawrence N. Zitto; Donald J. MacPhee Release No. LR-17410, AAER-1521
March 12, 2002	Paul Skulsky, et al. Release No. LR-17407, AAER-1516
March 12, 2002	Frederick W. Kolling III, CPA Release No. 34-45550, AAER-1517
March 12, 2002	Donald J. MacPhee Release No. 34-45552, AAER-1519
March 12, 2002	William A. Dickson and Stephen P. Collins Release No. 34-45551, AAER-1518
March 12, 2002	IGI, Inc. Release No. 34-45553, AAER-1520
March 6, 2002	Jon Jeffrey King, et al.; American Telephone + Data, Inc., William Posnett Lynas, III, Janeen Huxhurst-Lynas, and Daniel W. Kratochvil Release No. LR-17398, AAER-1515
March 6, 2002	Raece Richardson, David McKenzie, Cameron Gorges, and Freestar Technologies Release No. LR-17397, AAER-1514
March 6, 2002	James E. Slayton, CPA Release No. 33-8067, 34-45509, AAER-1513
March 5, 2002	Telxon Corporation, Gary L. Grand, and James G. Cleveland Release No. LR-17394, AAER-1512
March 5, 2002	Kevin R. Andersen Release No. 34-45502, AAER-1510
March 5, 2002	Telxon Corporation, Gary L. Grand, and James G. Cleveland Release No. 34-45507, AAER-1511
March 1, 2002	Eagle Building Technologies, Inc. and Anthony Damato Release No. LR-17389, AAER-1509
Feb. 20, 2002	J. Donald Nichols, Jeb L. Hughes, and C. Sheldon Whittelsey, IV Release No. LR-17366, AAER-1508
Feb. 20, 2002	JDN Realty Corporation Release No. 34-45458, AAER-1507
Feb. 14, 2002	International Thoroughbred Breeders, Inc., and Nunzio DeSantis Release No. LR-17361, AAER-1506
Feb. 13, 2002	William H. Warner and Robert J. Quigley Release No. 34-45441, AAER-1505
Feb. 5, 2002	David A. Thatcher and Timothy J. Ganley Release No. LR-17353, AAER-1504
Feb. 5, 2002	Critical Path, Inc. Release No. 34-45393, AAER-1503
Jan. 30, 2002	Patrick O. Wheeler, Steven S. Gallers, Robert L. Carberry Release No. LR-17346, AAER-1502
Jan. 30, 2002	Cyberguard Corporation, William D. Murray, Tommy D. Steele Release No. 34-45362, AAER-1501
Jan. 16, 2002	Thomas W. Lambach Release No. LR-17319, AAER-1500
Jan. 16, 2002	Trump Hotels & Casino Resorts, Inc. Release No. 34-45287, AAER-1499
Jan. 15, 2002	Nelson Barber Release No. LR-17314, AAER-1498
Jan. 15, 2002	BellSouth Corporation Release No. LR-17310, AAER-1495
Jan. 15, 2002	William P. Trainor, Vincent D. Celentano, Medical Diagnostic Products, Inc. (f/k/a Novatek International, Inc., Karen Losordo, Diane M. Trainor, Daniel J. Trainor, Geraldine Trainor and Mary N. Celentano Release No. LR-17313, AAER-1497
Jan. 15, 2002	Nelson Barber, CPA Release No. 34-45280, AAER-1496
Jan. 15, 2002	BellSouth Corporation Release No. 34-45279, AAER-1494
Jan. 14, 2002	R. Bruce Acacio Release No. LR-17308, AAER-1492
Jan. 14, 2002	Michael A. Porter Release No. LR-17309, AAER-1493
Jan. 14, 2002	KPMG LLP Release No. 34-45272, IC-25360, AAER-1491
Jan. 8, 2002	David C. Guenthner and Jay M. Samuelson Release No. LR-17297, AAER-1489
Jan. 7, 2002	California Software Corporation Release No. 33-8053, 34-45242, AAER-1486
Jan. 7, 2002	James E. Slayton Release No. 34-45245, AAER-1488
Jan. 7, 2002	Carol Conway Dewees Release No. 34-45243, AAER-1487
Jan. 3, 2002	Financial Asset Management, Inc., James B. Rader and Debra L. Kennedy Release No. 33-8052, 34-45224, IA-2007, AAER-1485
Jan. 2, 2002	R. Bruce Acacio Release No. LR-17292, AAER-1484
Dec. 27, 2001	Nelson Barber Release No. LR-17291, AAER-1480
Dec. 27, 2001	Rachel Eckhaus, CPA Release No. 34-45195, AAER-1481
Dec. 27, 2001	Barbara Horvath, CPA Release No. 34-45197, AAER-1483
Dec. 27, 2001	Jeffrey Bacsik, CPA Release No. 34-45196, AAER-1482
Dec. 14, 2001	Corrine Davies Release No. 34-45158, AAER-1478
Dec. 14, 2001	Timothy Tuttle Release No. 34-45159, AAER-1479
Dec. 7, 2001	Digital Lightware, Inc. and Bryan J. Zwan Release No. LR-17262, AAER-1477
Dec. 6, 2001	Pinnacle Holdings, Inc. Release No. 34-45135, AAER-1476
Nov. 29, 2001	Maurice B. Newman and Richard A. Gerhart Release No. LR-17250, AAER-1475
Oct. 30, 2001	Richard P. Smyth, Arnold E. Johns, Jr., Michael J. Becker and Alan T. Davis Release No. LR-17211, AAER-1474
Oct. 29, 2001	Roys Poyiadjis, Lycourgos Kyprianou and AremisSoft Corp. Release No. LR-17210, AAER-1473
Oct. 25, 2001	Hollywood Trenz, Inc., Edward R. Showalter, Tracy A. Braime, and Robert E. Burton, Jr. Release No. LR-17204, AAER-1472
Oct. 23, 2001	Gisela de Leon-Meredith Release No. 34-44970, AAER-1471
Oct. 18, 2001	NexPub, Inc., formerly known as PrintontheNet.com, Inc. Release No. 33-8025, 34-44951, AAER-1469
Oct. 17, 2001	Millionaire.com and Robert L. White Release No. LR-17196, AAER-1468
Oct. 15, 2001	Jay Lapine Release No. LR-17189, AAER-1467
Oct. 5, 2001	Richard P. Smyth, Arnold E. Johns, Jr., Michael J. Becker and Alan T. Davis Release No. LR-17175, AAER-1466
Oct. 4, 2001	Roys Poyiadjis, Lycourgos Kyprianou and AremisSoft Corp. Release No. LR-17172, AAER-1465
Oct. 3, 2001	Chiquita Brands International, Inc. Release No. LR-17169, AAER-1464
Oct. 3, 2001	Chiquita Brands International, Inc. Release No. 34-44902, AAER-1463
Oct. 2, 2001	Millionaire.com and Robert L. White Release No. LR-17167, AAER-1462
Sept. 28, 2001	Matthew R. Welch and James C. Horne Release No. LR-17165, AAER-1461
Sept. 27, 2001	Vari-L Company, Inc., David G. Sherman, Jon L. Clark, and Sarah E. Hume Release No. LR-17155, AAER-1460
Sept. 27, 2001	Holden, Skooglund, Padda, and Beal Release No. LR-17156, AAER-1458
Sept. 27, 2001	Joseph H. Kiser Release No. 34-44859, AAER-1457
Sept. 27, 2001	Charles K. Springer, CPA; Robert S. Haugen, CPA; Haugen, Springer & Co., PC Release No. 34-44858, AAER-1456
Sept. 27, 2001	Paul S. Jurewicz Release No. 34-44860, AAER-1459
Sept. 26, 2001	John Daws, Thomas Butler and Mark Folit Release No. LR-17151, AAER-1455

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