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
Sept. 25, 2001	Gunther International, Ltd. Release No. 34-44842, AAER-1454
Sept. 19, 2001	C.E.C. Industries Corporation, Gerald H. Levine, and Marie A. Levine Release No. LR-17139, AAER-1448
Sept. 19, 2001	Madera International, Inc. Release No. LR-17140, AAER-1453
Sept. 19, 2001	Regina Fernandez Release No. 34-44815, AAER-1450
Sept. 19, 2001	Harlan & Boettger, LLP; William C. Boettger, CPA and P. Robert Wilkinson, CPA Release No. 34-44817, AAER-1452
Sept. 19, 2001	Madera International, Inc. Release No. 34-44814, AAER-1449
Sept. 19, 2001	Ralph Sanchez, CPA Release No. 34-44816, AAER-1451
Sept. 17, 2001	Robert M. Fuller Brenda P. Murray, Chief Administrative Law Judge Release No. 34-44806, AAER-1447
Sept. 12, 2001	Eric L. Mattson and James W. Harris Release No. LR-17126, AAER-1445
Sept. 12, 2001	KPMG Siddharta & Harsono and Sonny Harsono Release No. LR-17127, AAER-1446
Sept. 12, 2001	Baker Hughes Incorporated Release No. 34-44784, AAER-1444
Sept. 10, 2001	Patrick Swisher and Swisher International Release No. LR-17123, AAER-1443
Sept. 10, 2001	Walter T. Reeder Release No. 33-8001, 34-44799, AAER-1441
Sept. 10, 2001	George Kelly Moore, CPA Release No. 33-8003, 34-44781, AAER-1442
Sept. 6, 2001	M & A West, Inc.; Scott L. Kelly; Salvatore Censoprano; Zahra R. Gilak; Frank Thomas Eck, III; and Stanley R. Medley Release No. LR-17118, AAER-1440
Sept. 5, 2001	William Grabske, Robert Pocsik and Ralph Widmaier Release No. LR-17116, AAER-1439
Sept. 5, 2001	Peter T. Caserta, Salvatore Marino and Dana C. Verrill Release No. LR-17115, AAER-1436
Sept. 5, 2001	Carl Albano Release No. 34-44765, AAER-1438
Sept. 5, 2001	Indus International, Inc. Release No. 34-44764, AAER-1437
Sept. 4, 2001	Salvatore T. Marino, CPA Release No. 34-44761, AAER-1435
Aug. 16, 2001	Leslie D. Crone, CPA Release No. 34-44711, AAER-1434
Aug. 13, 2001	Richard I. Berger and Donna M. Richardson Release No. LR-17100, AAER-1433
Aug. 1, 2001	Larry Biggs, Jr., Donald McLellan and Leslie D. Crone Release No. LR-17084, AAER-1432
Aug. 1, 2001	William F. Buettner, Mark D. Kirstein and Amy S. Frazier Release No. LR-17083, AAER-1431
Aug. 1, 2001	MAX Internet Communications Inc. Release No. 34-44633, AAER-1430
July 30, 2001	BankAmerica Corp. (now known as Bank of America Corp.) Release No. 34-44613, AAER-1429
July 27, 2001	Pat A. Rossetti and Jeffrey M. Yonkers Release No. 34-44606, AAER-1428
July 23, 2001	Edward J. Kiley and Richard N. Orzechowski Release No. LR-17074, AAER-1427
July 20, 2001	Richard P. Macchiarulo, CPA Release No. 34-44581, AAER-1426
July 18, 2001	American Bank Note Holographics, Inc. Release No. LR-17068, AAER-1425
July 18, 2001	American Bank Note Holographics, Inc. Release No. 33-7994, 34-44563, AAER-1422
July 18, 2001	Mark Goldberg, C.P.A. Release No. 34-44565, AAER-1424
July 18, 2001	John Lerlo Release No. 33-7995, 34-44564, AAER-1423
July 3, 2001	Mar-Jeanne Tendler, Arthur Tendler and Billie M. Jolson Release No. LR-17058, AAER-1419
July 3, 2001	YourBankOnline.com, Pakie Plastino and William L. Butcher Release No. 34-44510, AAER-1420
July 3, 2001	YourBankOnline.com, Pakie Plastino and William L. Butcher Release No. 34-44511, AAER-1421
July 2, 2001	James T. Rush Release No. 34-44501, AAER-1418
July 2, 2001	Scott K. Barton, CPA Release No. 34-44500, AAER-1417
June 25, 2001	American Classic Voyages Co. Release No. 34-44473, AAER-1416
June 21, 2001	Richard P. Smyth, Arnold E. Johns, Jr., Michael J. Becker and Alan T. Davis Release No. LR-17044, AAER-1414
June 21, 2001	Michael J. Becker Release No. 34-44460, AAER-1412
June 21, 2001	J. Allen Seymour, CPA Release No. 34-44461, AAER-1413
June 20, 2001	Ron Messenger, James T. Rush, Scott K. Barton and Gary Hubschman Release No. LR-17042, AAER-1411
June 19, 2001	Arthur Andersen LLP Release No. LR-17039, AAER-1410
June 19, 2001	Edward G. Maier, CPA Release No. 33-7987, 34-44446, AAER-1407
June 19, 2001	Robert G. Kutsenda, CPA Release No. 34-44448, AAER-1409
June 19, 2001	Robert E. Allgyer, CPA Release No. 33-7986, 34-44445, AAER-1406
June 19, 2001	Walter Cercavschi, CPA Release No. 33-7988, 34-44447, AAER-1408
June 19, 2001	Arthur Andersen LLP Release No. 34-44444, AAER-1405
June 14, 2001	James Thomas McCurdy, CPA Carol Fox Foelak, Administrative Law Judge Release No. 34-44425, AAER-1404
June 5, 2001	Am-Pac International, Inc. Release No. LR-17024, AAER-1403
June 5, 2001	Am-Pac International, Inc. Release No. 34-44389, AAER-1401
June 4, 2001	James M. Cassidy and TPG Capital Corporation Release No. 34-44388, AAER-1402
May 24, 2001	Prime Capital Corporation Release No. 34-44346, AAER-1399
May 23, 2001	Walter Königseder Release No. LR-17016, AAER-1398
May 16, 2001	Microtest, Inc. Release No. 34-44308, AAER-1397
May 15, 2001	Albert J. Dunlap, Russell A. Kersh, Robert J. Gluck, Donald R. Uzzi, Lee B. Griffith, and Phillip E. Harlow Release No. LR-17001, AAER-1395
May 15, 2001	Allan Boren, et al. Release No. LR-17002, AAER-1396
May 15, 2001	David C. Fannin Release No. 33-7977, AAER-1394
May 15, 2001	Sunbeam Corporation Release No. 33-7976, AAER-1393
May 7, 2001	Jerry M. Walker and Craig R. Clark Release No. LR-16988, AAER-1392
May 7, 2001	Craig R. Clark, CPA Release No. 34-44270, AAER-1391
May 4, 2001	R. Gordon Jones, CPA and Mark F. Jensen, CPA Release No. 34-44265, AAER-1390
May 4, 2001	Barry C. Scutilo, CPA, Mark F. Jensen, CPA, and R. Gordon Jones, CPA Release No. 34-44264, AAER-1389
May 2, 2001	Pat A. Rossetti and Jeffrey M. Yonkers Release No. 34-44247, AAER-1388
May 1, 2001	Aura Systems Inc., Zvi Kurtzman, Francis T. Phalen andJoseph Bevacqua Release No. 34-44240, AAER-1387
April 27, 2001	Arden Franklin, CPA Release No. 34-44229, AAER-1386
April 26, 2001	Alexandra Elizabeth Montgomery, William Kenneth Nestor and Harriet Gluck Release No. LR-16975, AAER-1385
April 18, 2001	Bruce J. Kingdon, Kenneth Goglia, and Harvey Plante Release No. LR-16968, AAER-1384
April 18, 2001	Bruce J. Kingdon, Kenneth Goglia, and Harvey Plante Release No. 34-44193, AAER-1383
April 17, 2001	Excal Enterprises, Inc., et al. Release No. LR-16964, AAER-1382
April 16, 2001	John N. Brincat, Sr. and Bradley Vallem Release No. LR-16962, AAER-1381
March 30, 2001	Montedison, S.p.A. Release No. LR-16948, AAER-1380
March 30, 2001	Carl M. Apel Release No. 34-44136, AAER-1379
March 29, 2001	National Steel Corporation Release No. 34-44130, AAER-1378
March 14, 2001	Kevin E. Orton, CPA, and Orton & Company Release No. 34-44072, AAER-1377
March 12, 2001	Kevin E. Orton, CPA Release No. 34-44064, AAER-1376
March 8, 2001	KPMG Peat Marwick L.L.P.; Robert G. Mahony, Administrative Law Judge Release No. 34-44050, AAER-1374
March 2, 2001	Amazon Natural Treasures, Inc. Michael A. Sylver and Domingos Loricchio Jr. Release No. LR-16924, AAER-1375
Feb. 28, 2001	Vigue et al. Release No. LR-16912, AAER-1373
Feb. 28, 2001	Walter A. Forbes and E. Kirk Shelton Release No. LR-16910, AAER-1372
Feb. 14, 2001	Michael R. Ford, CPA Release No. 34-43962, AAER-1371
Feb. 14, 2001	Computron Software, Inc., currently named AXS-One Inc. Release No. 33-7953, AAER-1370
Feb. 7, 2001	Isaac Hager Release No. 33-7948, AAER-1368
Feb. 6, 2001	Martin R. Frankel, John A. Hackney. Robert J. Guyer,Liberty National Securities, Inc., Gary Atnip and Sonia Howe Radencovici Release No. LR-16888, AAER-1369
Feb. 5, 2001	Jeffrey L. Fuller, Rebecca L. Schultz, and C. Eric Baumann Release No. LR-16887, AAER-1367
Feb. 5, 2001	YourBankOnline.com, Pakie Plastino and William L. Butcher Release No. 34-43923, AAER-1366
Jan. 31, 2001	David W. McConnell and Charles P. Morrison Release No. LR-16885, AAER-1365
Jan. 31, 2001	Charles P. Morrison CPA Release No. 34-43910, AAER-1364
Jan. 25, 2001	Swart, Baumruk & Co., LLP, Harry J. Swart, CPA Release No. 34-43883, AAER-1363
Jan. 23, 2001	Aurora Foods Inc., et al. Release No. LR-16866, AAER-1361
Jan. 17, 2001	Mark Steven Lynch, CPA Release No. 34-43850, AAER-1359
Jan. 4, 2001	Transcrypt International, Inc. Release No. 34-43809, AAER-1358
Dec. 26, 2000	Itex Corporation, Terry L. Neal, Michael T. Baer, Graham H. Norris, Cynthia Pfaltzgraff and Joseph M. Morris Release No. LR-16841, AAER-1357
Dec. 21, 2000	International Business Machines Corporation Release No. LR-16839, AAER-1356
Dec. 21, 2000	International Business Machines Corporation Release No. 34-43761, AAER-1355
Dec. 20, 2000	Franklin W. Brooks and John L. Gardner Release No. LR-16835, AAER-1354
Dec. 14, 2000	Michael Jerry Saylor, Sanjeev Kumar Bansal and Mark Steven Lynch Release No. LR-16829, AAER-1352
Dec. 14, 2000	Antoinette A. Parsons and Stacy L. Hamm Release No. 34-43725, AAER-1351
Dec. 14, 2000	Microstrategy, Inc. Release No. 34-43724, AAER-1350

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