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. 28, 2015	New Stream Capital, LLC, et al. Release No. LR-23440, AAER-3730
Dec. 22, 2015	Spicer Jeffries LLP Release No. 34-76734, AAER-3729
Dec. 16, 2015	Lee Cole, et al. Release No. LR-23431, AAER-3728
Dec. 14, 2015	Michael McKenna, CPA Release No. 34-76634, AAER-3727
Dec. 14, 2015	Charles Loveless, CPA Release No. 34-76633, AAER-3726
Dec. 10, 2015	Peter Messineo, and Messineo & Co., CPAs, LLC Release No. 34-76607, AAER-3721
Dec. 10, 2015	DKM Certified Public Accountants, Inc. and Charles U. Klein, CPA Release No. 34-76608, AAER-3722
Dec. 10, 2015	Robin L. Bigalke, CPA Release No. 34-76610, AAER-3724
Dec. 10, 2015	Richard Confessore, CPA Release No. 34-76609, AAER-3723
Dec. 10, 2015	Joseph E. Mohr, CPA Release No. 34-76611, AAER-3725
Dec. 8, 2015	Jeffrey K. Skilling et al. Release No. LR-23422, AAER-3720
Dec. 2, 2015	Grant Thornton, LLP Release No. 34-76536, AAER-3718
Dec. 2, 2015	Melissa K. Koeppel, CPA and Jeffrey J. Robinson, CPA Release No. 34-76537, AAER-3719
Nov. 9, 2015	Larry D. Liberfarb, P.C. Release No. 34-76401, AAER-3717
Oct. 27, 2015	The St. Joe Company, et al. Release No. 33-9967, 34-76275, AAER-3716
Oct. 23, 2015	Arthur F. Knapp, Jr., CPA Release No. 34-76250, AAER-3715
Oct. 9, 2015	Derrick, David G., Sr. Release No. 33-9960, 34-76125, AAER-3714
Oct. 6, 2015	Ryan Petersen; Arthur Knapp Release No. LR-23379, AAER-3712
Oct. 5, 2015	Home Loan Servicing Solutions, Ltd. Release No. 34-76074, AAER-3713
Oct. 1, 2015	Grant Thornton Audit Pty Limited Release No. 34-76066, AAER-3711
Oct. 1, 2015	Grant Thornton India LLP Release No. 34-76065, AAER-3710
Sept. 30, 2015	Michael J. Moore, CPA and Moore & Associates Chartered Release No. LR-23372, AAER-3709
Sept. 28, 2015	Bartholomew, Daniel R. Hjelvik, Karl I. Release No. 34-75999, AAER-3708, AAER-3706
Sept. 28, 2015	William C. Enloe Release No. 33-9931, 34-75998, AAER-3707, AAER-3706
Sept. 28, 2015	Trinity Capital Corporation Release No. 33-9930, 34-75997, AAER-3706
Sept. 22, 2015	Idle Media, Inc., and Marcus Frasier Release No. 34-75963, AAER-3705
Sept. 22, 2015	Stein Mart, Inc. Release No. 34-75958, AAER-3704
Sept. 21, 2015	Joseph F. Apuzzo Release No. LR-23356, AAER-3703
Sept. 18, 2015	Briner, John, Esq. Dalmy, Diane. Esq. De Joya Griffith, LLC De Joya, Arthur, CPA Griffith, Jason, CPA Whetman, Chris, CPA Zhang, Philip, CPA M&K CPAs, PLLC Manis, Matt, CPA Ridenour, Jon, CPA Ortego, Ben, CPA Release No. 33-9917, 34-75947, AAER-3699
Sept. 18, 2015	Briner, John, Esq. Dalmy, Diane. Esq. De Joya Griffith, LLC De Joya, Arthur, CPA Griffith, Jason, CPA Whetman, Chris, CPA Zhang, Philip, CPA M&K CPAs, PLLC Manis, Matt, CPA Ridenour, Jon, CPA Ortego, Ben, CPA Release No. 33-9919, 34-75949, AAER-3701
Sept. 18, 2015	Briner, John, Esq. Dalmy, Diane. Esq. De Joya Griffith, LLC De Joya, Arthur, CPA Griffith, Jason, CPA Whetman, Chris, CPA Zhang, Philip, CPA M&K CPAs, PLLC Manis, Matt, CPA Ridenour, Jon, CPA Ortego, Ben, CPA Release No. 33-9918, 34-75948, AAER-3700
Sept. 18, 2015	Christopher D. Whetman, CPA Release No. 33-9920, 34-75950, AAER-3702
Sept. 17, 2015	Terry L. Johnson, CPA Release No. 33-9915, 34-75944, AAER-3698
Sept. 17, 2015	Philip A. Pendergraft, et al. Release No. 33-9914, 34-75941, IC-31829, AAER-3697
Sept. 16, 2015	Joseph F. Apuzzo, CPA Release No. 34-75933, AAER-3696
Sept. 15, 2015	Edward Parker, CA Release No. 34-75921, AAER-3695
Sept. 15, 2015	Wilfred Robert Sutcliffe Release No. 34-75920, AAER-3694
Sept. 11, 2015	Steven M. Dombrowski, CPA Release No. 34-75907, AAER-3693
Sept. 9, 2015	Salvatore J. Zizza Release No. 34-75861, AAER-3691
Sept. 9, 2015	Ronald E. Heineman Release No. 34-75860, AAER-3690
Sept. 9, 2015	BDO USA, LLP Release No. 34-75862, AAER-3692
Sept. 9, 2015	Sean C. Henaghan, CPA, et al. Release No. 34-75859, AAER-3689
Sept. 8, 2015	Bankrate, Inc. and Hyunjin Lerner, CPA Release No. 33-9901, 34-75849, AAER-3683
Sept. 8, 2015	Donald W. Prosser, CPA Release No. 34-75855, AAER-3687
Sept. 8, 2015	Hyunjin Lerner, CPA Release No. 33-9902, 34-75850, AAER-3684
Sept. 8, 2015	L. Gary Davis, CPA Release No. 33-9906, 34-75854, AAER-3686
Sept. 8, 2015	Lawrence S. Meer, CPA Release No. 33-9905, 34-75853, AAER-3685
Sept. 4, 2015	Summit Asset Strategies Investment Management, LLC et al. Release No. LR-23334, AAER-3688 See Also: SEC Complaint
Sept. 4, 2015	Raymon Holmdahl, CPA and Kanako Matsumoto, CPA Release No. 34-75843, AAER-3681
Sept. 4, 2015	Thomas D. Melvin, CPA (Opinion of the Commission) Release No. 34-75844, AAER-3682
Aug. 31, 2015	Johnson Lambert LLP and Bradley Scott Diericx, CPA Release No. 34-75795, AAER-3680
Aug. 18, 2015	The Bank of New York Mellon Corporation Release No. 34-75720, AAER-3679
Aug. 12, 2015	Vicente E. Garcia Release No. 34-75684, AAER-3678
Aug. 11, 2015	Vineet Kalucha, CA Release No. 34-75667, AAER-3677, IA-4167
Aug. 11, 2015	Lamson, Jeffrey L., CPA Release No. 34-75666, AAER-3676
Aug. 7, 2015	Dawn M. Schlegel, CPA Release No. 34-75645, AAER-3675
Aug. 6, 2015	Miller Energy Resources, Inc. Boyd, Paul W., CPA Hall, David M. Vogt, Carlton W., III, CPA Release No. 33-9881, 34-75622, AAER-3673
Aug. 6, 2015	Wesley N. Stark, CPA and StarkSchenkein, LLP Release No. 34-75627, AAER-3674, IA-4162
July 30, 2015	Christopher Edwards, CA Release No. 34-75563, AAER-3672
July 21, 2015	Thomas S. Wu and Thomas T. Yu Release No. LR-23309, AAER-3671
July 8, 2015	Vero Capital Management, LLC Geiger, Robert Barbaresi, George Downey, Steven, CPA Release No. 34-75401, AAER-3670, IA-4138, IC-31710
July 7, 2015	Bryce Walker, CA and Spence Walker, CA, CPA Release No. 34-75382, AAER-3669
July 1, 2015	Deloitte & Touche LLP, ALPS Fund Services, Inc. and Andrew C. Boynton Release No. 34-75343, IC-31703, AAER-3668
June 30, 2015	Jonathan D. Davey, CPA Release No. 34-75337, AAER-3667
June 30, 2015	Davey, Jonathan D., CPA Release No. IA-4134, AAER-3666
June 25, 2015	Michael S. Wilson, CPA and Cotterman-Wilson CPAs, Inc. Release No. 34-75298, IA-4130, AAER-3665
June 17, 2015	George Joseph Palathinkal, CPA Release No. IA-4120, AAER-3664
June 15, 2015	Keith E. Rode, CPA Release No. 34-75171, IA-4113, AAER-3663
June 5, 2015	Computer Sciences Corporation, et al. Release No. 33-9804, 34-75110, AAER-3662
June 4, 2015	David Rivard Release No. LR-23277, AAER-3661
June 1, 2015	L&L Energy, Inc. Lee, Dickson, CPA Release No. 33-9799, 34-75088, AAER-3659
June 1, 2015	First Bancorp, Anna Hollers and Teresa Nixon (Corrected Order) Release No. 34-75086, AAER-3660
May 21, 2015	McCann, Mayer Hoffman, P.C. Release No. 34-75028, AAER-3658
May 20, 2015	Renrui Tang Release No. 34-75014, AAER-3657
May 15, 2015	Neely, Thomas A., Jr. Release No. 33-9772, 34-74976, AAER-3656
May 7, 2015	Gruber & Company LLC and Edward Randall Gruber (CPA) Release No. 34-74904, AAER-3655
April 29, 2015	Simon Lesser, CPA, CA Release No. 34-74827, IA-4072, IC-31585, AAER-3654
April 27, 2015	Robert Asti Release No. LR-23247, AAER-3653
April 27, 2015	Donald J. Torbert, CPA, Nicole S. Stokes and CPA. Release No. 34-74816, AAER-3652
April 9, 2015	AirTouch Communications, Inc. Kanakubo, Hideyuki Kaiser, Jerome, CPA Release No. 33-9744, 34-74691, AAER-3650
April 9, 2015	Michael M. Cohen Release No. 33-9745, 34-74698, AAER-3651
April 1, 2015	Michael Hedrick Release No. 34-74625, AAER-3648
April 1, 2015	Marc J. Mize Release No. 34-74624, AAER-3647
April 1, 2015	Timothy Edwin Scronce Release No. 34-74626, AAER-3649
March 31, 2015	Andrew M. Miller Release No. LR-23225, AAER-3646 See Also: SEC Complaint
March 31, 2015	Polycom, Inc. Release No. 34-74613, AAER-3645
March 30, 2015	Tilton, Lynn Patriarch Partners, LLC Patriarch Partners VIII, LLC Patriarch Partners XIV, LLC Patriarch Partners XV, LLC Release No. IA-4053, IC-31539, AAER-3644
March 20, 2015	BDO China Dahua CPA Co., Ltd., et al. (Order Granting the Division of Enforcement's Unopposed Motion to Withdraw Its Petition for Review as to Dahua CPA, Ltd. and Notice That Initial Decision Has Become Final as to Dahua CPA, Ltd.) Release No. 34-74552, AAER-3643
March 12, 2015	Cynthia A. Sabol, CPA Release No. 34-74493, AAER-3642
March 2, 2015	Robert W. Elliot Release No. 34-74401, AAER-3641
Feb. 24, 2015	The Goodyear Tire & Rubber Company Release No. 34-74356, AAER-3640
Feb. 23, 2015	Halpern & Associates LLC Halpern, Barbara, CPA Release No. 34-74350, AAER-3639
Feb. 13, 2015	Anderson, Traci J., CPA Carnahan, Timothy W. CYIOS Corporation Release No. 33-9725, 34-74273, AAER-3638
Feb. 11, 2015	Child, Van Wagoner & Bradshaw, PLLC Anderson, Russell E., CPA Van Wagoner, Marty, CPA Release No. 34-74262, AAER-3637
Feb. 10, 2015	William Slater, CPA and Peter E. Williams, III Release No. 34-74240, AAER-3636
Feb. 9, 2015	Mark V. Sever, CPA Release No. 34-74233, AAER-3633
Feb. 9, 2015	Kevin Morano, CPA Release No. 34-74235, AAER-3635
Feb. 9, 2015	Jeffrey P. Jorissen, CPA Release No. 34-74234, AAER-3634
Feb. 6, 2015	Joseph A. Kostelecky Release No. LR-23191, AAER-3629 See Also: SEC Complaint
Feb. 6, 2015	Steven Neil Release No. LR-23192, AAER-3630

Rules & Regulations

Enforcement & Litigation

Compliance

Accounting and Auditing Enforcement

More in this Section

Breadcrumb

Accounting and Auditing Enforcement