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
Dec. 23, 2011	Craig On, CPA Release No. 34-66051, AAER-3350
Dec. 21, 2011	Eric Jon Strasser Release No. 34-66024, AAER-3349
Dec. 20, 2011	Aon Corporation Release No. LR-22203, AAER-3348
Dec. 16, 2011	Stuart W. Fuhlendorf Release No. LR-22199, AAER-3346
Dec. 16, 2011	Stuart W. Fuhlendorf, Release No. 34-65996, AAER-3347
Dec. 15, 2011	Juan Carlos Guillén Zerpa Release No. 34-65985, AAER-3345
Dec. 14, 2011	Kempisty & Company, Certified Public Accountants, P.C., Philip C. Kempisty, CPA, and John Anthony Rubino, CPA Release No. 34-65950, AAER-3344
Dec. 13, 2011	Uriel Sharef, Ulrich Bock, Carlos Sergi, Stephan Signer, Herbert Steffen, Andres Truppel and Bernd Regendantz Release No. LR-22190, AAER-3342 See Also: SEC Complaint
Dec. 13, 2011	Michael Resnick et al. Release No. LR-22192, AAER-3343
Dec. 5, 2011	Mark A. Konyndyk, CPA Release No. 34-65882, AAER-3339
Dec. 2, 2011	Nancy S.W. Chu et al. Release No. LR-22174, AAER-3341
Nov. 16, 2011	J.T. Battenberg, III and Paul Free Release No. LR-22156, AAER-3340
Nov. 16, 2011	Free, Paul, CPA Release No. 34-65759, AAER-3338
Nov. 16, 2011	Martha W. Vlcek, CPA Release No. 34-65755, AAER-3337
Nov. 16, 2011	Steven M. Des Champs, CPA Release No. 34-65754, AAER-3336
Nov. 7, 2011	Fernando J. Espuelas et al. Release No. LR-22147, AAER-3335
Nov. 3, 2011	Ran H. Furman (Corrected) Cameron Elliot, Administrative Law Judge Release No. 34-65680, AAER-3334
Oct. 25, 2011	William J. Tennant, CPA Release No. 34-65621, AAER-3332
Oct. 25, 2011	Anthony J. Cuti, CPA Release No. 34-65620, AAER-3331
Oct. 24, 2011	Koss Corporation and Michael J. Koss Release No. LR-22138, AAER-3330 See Also: SEC Complaint
Oct. 20, 2011	Michael G. Horsey, CPA, Michael D. Watson, CPA, and Sallie D. Feldman, CPA Release No. 34-65600, AAER-3329
Oct. 13, 2011	Watts Water Technologies, Inc. and Leesen Chang Release No. 34-65555, AAER-3328
Oct. 11, 2011	Thomas S. Wu, Ebrahim Shabudin, Thomas T. Yu, and Craig S. On Release No. LR-22121, AAER-3327 See Also: SEC Complaint
Oct. 6, 2011	Christopher Sells and Timothy Murawski Release No. LR-22116, AAER-3326 See Also: SEC Complaint
Oct. 3, 2011	Thomas Y. Jimenez (CPA) Release No. 34-65466, AAER-3325
Sept. 29, 2011	John Michael Kelly, Steven E. Rindner, Joseph A. Ripp, and Mark Wovsaniker Release No. LR-22109, AAER-3324
Sept. 27, 2011	LPB Capital d/b/a Family Office Group, LLC and Gary J. Pappas Release No. 34-65409, IA-3290, AAER-3323
Sept. 21, 2011	Larry Lee Crawford (CPA) Release No. 34-65377, AAER-3322
Sept. 16, 2011	Escala Group, Inc., Gregory Manning, and Larry Lee Crawford, CPA Release No. LR-22095, AAER-3321
Sept. 14, 2011	Wayne A. Pratt, CPA Release No. 34-65340, AAER-3320
Sept. 8, 2011	Deloitte Touche Tohmatsu CPA Ltd. Release No. LR-22088, AAER-3319 See Also: SEC court filing , and Application
Sept. 6, 2011	Ran H. Furman (Corrected) Cameron Elliot, Administrative Law Judge Release No. 34-65271, AAER-3318
Sept. 2, 2011	Travis W. Vrbas Release No. 34-65254, AAER-3316
Sept. 2, 2011	Leland G. Orr Release No. 34-65260, AAER-3317
Aug. 31, 2011	James Li, Thomas Chow, Roger Kao, and Wayne A. Pratt Release No. LR-22075, AAER-3315 See Also: SEC Complaint
Aug. 30, 2011	James O'Leary Release No. LR-22074, AAER-3314 See Also: SEC Complaint
Aug. 15, 2011	Michael Strauss, Stephen Hozie and Robert Bernstein Release No. LR-22067, AAER-3313
Aug. 5, 2011	Steven Scoppetuolo, CPA Release No. 34-65051, AAER-3312
Aug. 4, 2011	Karlheinz Redekopp Release No. LR-22060, AAER-3311
Aug. 4, 2011	Karlheinz Redekopp, CGA Release No. 34-65030, AAER-3310
Aug. 2, 2011	Jordan H. Mintz Release No. 34-65012, AAER-3309
July 29, 2011	James E. Koenig Release No. LR-22054, AAER-3308
July 27, 2011	Diageo plc Release No. 34-64978, AAER-3307
July 21, 2011	John N. Irwin, CPA Release No. 34-64941, AAER-3305
July 18, 2011	Robert D. Orr, Leland G. Orr, Michael S. Lowry, Michael S. Hess, Kyle L. Garst, and Travis W. Vrbas Release No. LR-22046, AAER-3304
July 14, 2011	Joseph F. Sofo, CPA Release No. 33-9237, IA-3239, AAER-3303
July 13, 2011	Armor Holdings, Inc. Release No. LR-22037, AAER-3302 See Also: SEC Complaint
July 5, 2011	John Raffle, David Applegate and Kathy Raffle Release No. LR-22027, AAER-3299 See Also: SEC Complaint
July 5, 2011	Lawrence Collins, CPA Release No. 34-64808, AAER-3300
July 1, 2011	Fernando J. Espuelas et al. Release No. LR-22023, AAER-3298
June 30, 2011	LaBarge, Inc. Release No. 34-64776, AAER-3297
June 27, 2011	Dohan + Company CPA, Steven H. Dohan, CPA, Nancy L. Brown, CPA, and Erez Bahar, CA Carol Fox Foelak, Administrative Law Judge Release No. 420, 34-64970, AAER-3306 See Also: Finality Order, Release No. 34-64970
June 27, 2011	Peter L. Jensen and Thomas C. Tekulve, Jr. Release No. LR-22014, AAER-3301 See Also: SEC Complaint
June 22, 2011	Morgan Asset Management, Inc.; Morgan Keegan & Company, Inc.;James C. Kelsoe, Jr.; and Joseph Thompson Weller, CPA Release No. 34-64720, IA-3218, IC-29704, AAER-3296
June 21, 2011	Paul R. Allen Release No. LR-22007, AAER-3295 See Also: SEC Complaint
June 16, 2011	Farkas; Brown; Kissick; Kelly Release No. LR-22002, AAER-3294
June 14, 2011	Laurence D. Cohen (CPA) Release No. 34-64670, AAER-3293
June 14, 2011	Gregory Pasko, CPA Release No. 34-64669, AAER-3292
June 14, 2011	Huntington Bancshares, Inc.; Thomas E. Hoaglin, Michael J. McMennamin, and John Van Fleet, CPA Release No. 34-64668, AAER-3291
June 8, 2011	Edwin Reese Davis, Jr. CPA Release No. 34-64621, AAER-3290
June 7, 2011	Mark C. Schwartzhoff Release No. 34-64613, AAER-3289
June 6, 2011	Livingston & Haynes, P.C., Kevin F. Howley, CPA and William W. Wood, CPA Release No. 34-64607, AAER-3288
June 3, 2011	Michael C. Pattison, CPA Cameron Elliot, Administrative Law Judge Release No. 34-64598, AAER-3287
June 2, 2011	Carl W. Jasper, CPA Release No. 34-64588, AAER-3286
May 23, 2011	John Scullin Release No. 34-64535, AAER-3285
May 13, 2011	Thor Industries, Inc., and Mark C. Schwartzhoff Release No. LR-21966, AAER-3280 See Also: SEC Complaint
May 13, 2011	George B. Doherty Release No. 34-64496, AAER-3281
May 13, 2011	GSI Group, Inc. Release No. 34-64498, AAER-3283
May 13, 2011	Peter DiSessa Release No. 34-64497, AAER-3282
May 11, 2011	Michael Baker Corporation, John Scullin and Dennis Higgins Release No. LR-21962, AAER-3279 See Also: SEC Complaint
May 11, 2011	Michael Higgins, CPA Release No. 34-64471, AAER-3278
May 4, 2011	Robert D. Orr, Leland G. Orr, Michael S. Lowry, Michael S. Hess, Kyle L. Garst, and Travis W. Vrbas Release No. LR-21957, AAER-3276 See Also: SEC Complaint
May 3, 2011	Rockwell Automation, Inc. Release No. 34-64380, AAER-3274
May 3, 2011	Aron R. Carr, CPA Release No. 34-64382, AAER-3275
April 21, 2011	Terry M. Phillips Release No. LR-21941, AAER-3273
April 20, 2011	Duane Martin and Gary Trump Release No. LR-21939, AAER-3272
April 19, 2011	Biovail Corporation, Eugene Melnyk, Brian Crombie, John Miszuk, and Kenneth G. Howling Release No. LR-21938, AAER-3271
April 14, 2011	Rebecca Lynn Higgins Release No. LR-21930, AAER-3270 See Also: SEC Complaint
April 11, 2011	Brian D. Fox Release No. LR-21926, AAER-3284 See Also: SEC Complaint
April 8, 2011	Johnson & Johnson Release No. LR-21922, AAER-3261 See Also: SEC Complaint
April 8, 2011	Kentucky Energy, Inc., Eugene Chiaramonte, III and Clear Mountain Associates, LLC Release No. 34-64288, AAER-3268
April 8, 2011	Jeffery Q. Johnson, CPA and Steven M. Hanni, CPA Release No. 34-64278, AAER-3265
April 8, 2011	Nicole Rae Kaplan, CPA Release No. 34-64271, AAER-3262
April 8, 2011	Chisholm, Bierwolf, Nilson & Morrill, LLC Release No. 34-64280, AAER-3267
April 8, 2011	Troy F. Nilson, CPA Release No. 34-64277, AAER-3264
April 8, 2011	Kempisty & Company, Certified Public Accountants, P.C., Philip C. Kempisty, CPA, and John Anthony Rubino, CPA Release No. 34-64289A, AAER-3269A
April 8, 2011	Todd D. Chisholm, CPA Release No. 34-64279, AAER-3266
April 8, 2011	Yatin Dilip Mody, CPA Release No. 34-64272, AAER-3263
April 5, 2011	Satyam Computer Services Limited d/b/a Mahindra Satyam Release No. LR-21915, AAER-3258 See Also: SEC Complaint
April 5, 2011	Marc E. Bercoon Release No. 34-64185, AAER-3259
April 5, 2011	Lovelock & Lewes, Price Waterhouse, Bangalore, Price Waterhouse & Co., Bangalore, Price Waterhouse, Calcutta, and Price Waterhouse & Co., Calcutta Release No. 34-64184, AAER-3257
April 5, 2011	Michael C. Pattison, CPA Cameron Elliot, Administrative Law Judge Release No. 34-64190, AAER-3260
April 1, 2011	Joseph J. Monterosso, et. al. Release No. LR-21913, AAER-3256
March 24, 2011	Ball Corporation Release No. 34-64123, AAER-3255
March 18, 2011	International Business Machines Corporation Release No. LR-21889, AAER-3254 See Also: SEC Complaint
March 11, 2011	Carl W. Jasper, CPA Release No. 34-64077, AAER-3253
March 9, 2011	Fernando J. Espuelas et al. Release No. LR-21880, AAER-3252
March 8, 2011	Sujata Sachdeva Release No. 34-64049, AAER-3251
March 4, 2011	Ian J. McCarthy Release No. LR-21873, AAER-3250
March 3, 2011	S. Blair Abernathy, CPA Release No. 34-64025, AAER-3249

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