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Accounting and Auditing Enforcement Releases Archive 2000

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.

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Fourth Quarter | Third Quarter | Second Quarter | First Quarter

Release No. Date Action
Fourth Quarter
AAER-1357 Dec. 26, 2000 Michael T. Baer
Release No.: LR-16841
AAER-1356 Dec. 21, 2000 International Business Machines Corporation
Release No.: LR-16839
AAER-1355 Dec. 21, 2000 International Business Machines Corporation
Release No.: 34-43761
AAER-1354 Dec. 20, 2000 Franklin W. Brooks and John L. Gardner
Release No.: LR-16835
AAER-1353 Dec. 13, 2000 Craig Consumer Electronics, Inc.
Release No.: 34-43715
AAER-1352 Dec. 14, 2000 Michael Jerry Saylor, Sanjeev Kumar Bansal and Mark Steven Lynch
Release No.: LR-16829
AAER-1351 Dec. 14, 2000 Antoinette A. Parsons and Stacy L. Hamm
Release No.: 34-43725
AAER-1350 Dec. 14, 2000 MicroStrategy, Inc.
Release No.: 34-43724
AAER-1349 Dec. 6, 2000 Monarch Investment Properties, Inc., f/k/a Iron Holdings, Inc. and Anthony E. Gurino
Release No.: 34-43682
AAER-1348 Nov. 27, 2000 H.J. Meyers & Co., Inc., James A. Villa, and James C. Witzel
Release No.: 34-43622
AAER-1347 Nov. 22, 2000 Detour Magazine, Inc.
Release Nos.: 33-7921, 34-43610
AAER-1346 Nov. 22, 2000 Barry H. Peterson-Ross
Release Nos.: 33-7920, 34-43609
AAER-1345 Nov. 16, 2000 James Steele Douglass
Release Nos.: 33-7917, 34-43572
AAER-1344 Nov. 16, 2000 Glen Donald Lang
Release Nos.: 33-7916, 34-43571
AAER-1343 Nov. 16, 2000 Per-Se Technologies, Inc.
Release No.: 34-43570
AAER-1342 Nov. 8, 2000 Donald E. Studer
Release No.: 34-43532
AAER-1341 Nov. 8, 2000 Luis R. Hidalgo, Jr., CPA
Release No.: 34-43531
AAER-1340 Nov. 8, 2000 Aviation Distributors, Inc., Osamah S. Bakhit and James J. Goulet
Release No.: LR-16792
AAER-1339 Oct. 31, 2000 Horton & Company and Edward C. Horton
Release No.: 34-43498
AAER-1338 Oct. 31, 2000 Pat A. Rossetti and Jeffrey M. Yonkers
Release No.: 34-43497
AAER-1337 Oct. 31, 2000 Glenn R. Ohlhauser
Release No.: LR-16785
AAER-1336 Oct. 16, 2000 Robert G. Herndon
Release No.: 34-43446
AAER-1335 Oct. 16, 2000 Jacob Adoni and Victor Douenais
Release No.: LR-16767
AAER-1334 Oct. 16, 2000 Victor Douenais
Release No.: 34-43445
AAER-1333 Oct. 5, 2000 Michael J. Jablo
Release No.: LR-16753
AAER-1332 Oct. 5, 2000 Engineering Animation, Inc. and Michael J. Jablo
Release No.: 34-43416
AAER-1331 Oct. 4, 2000 William F. Mahon and Dean J. Jupiter
Release No.: LR-16751
AAER-1330 Oct. 5, 2000 Walter Königseder
Release No.: LR-16757
AAER-1329 Oct. 2, 2000 Jay P. Gilbertson, Albert J. Bergonzi and Dominick A. DeRosa
Release No.: LR-16743
Third Quarter
AAER-1328 Sept. 27, 2000 Matthew R. Welch and James C. Horne
Release No.: LR-16734
AAER-1327 Sept. 27, 2000 Countryland Wellness Resorts, Inc., Fred Cruz (a.k.a. Federico Cruz Gonzalez), Luis R. Hidalgo, Jr., and Donald E. Studer
Release No.: LR-16732
AAER-1326 Sept. 27, 2000 Richard I. Berger and Donna M. Richardson
Release No.: LR-16731
AAER-1325 Sept. 27, 2000 Maurice B. Newman and Richard A. Gerhart
Release No.: LR-16730
AAER-1324 Sept. 27, 2000 Michael L. Hiebert
Release No.: LR-16729
AAER-1323 Sept. 29, 2000 Donald C. Yount, CPA
Release No.: 34-43391
AAER-1322 Sept. 29, 2000 Luis E. Gomez, CPA
Release No.: 34-43389
AAER-1321 Sept. 29, 2000 Drew Bergman, CPA
Release No.: 34-43388
AAER-1320 Sept. 28, 2000 Leah Industries, Inc., Birte Boock and Irwin Boock
Release No.: LR-16738
AAER-1319 Sept. 27, 2000 Isaac Hager
Release Nos.: 33-7903, 34-43366
AAER-1318 Sept. 27, 2000 Craig Consumer Electronics, Inc.
Release No.: 34-43362
AAER-1317 Sept. 27, 2000 Bonnie K. Metz
Release No.: 34-43361
AAER-1316 Sept. 27, 2000 Countryland Wellness Resorts, Inc.
Release No.: 34-43360
AAER-1315 Sept. 27, 2000 YourBankOnline.com, William L. Butcher, CPA
Release No.: 34-43359
AAER-1314 Sept. 27, 2000 Premier Laser Systems, Inc.
Release Nos.: 33-7902, 34-43358
AAER-1313 Sept. 27, 2000 Cylink Corporation
Release No.: 34-43357
AAER-1312 Sept. 27, 2000 John Daws, Thomas Butler and Mark Folit
Release No.: LR-16728
AAER-1311 Sept. 26, 2000 Centennial Technologies, Inc.
Release Nos.: 33-7897, 34-43345
AAER-1310 Sept. 26, 2000 James Murphy, Robert Lockwood, Gilboa Peretz and Emanuel Pinez
Release No.: LR-16725
AAER-1308 Sept. 25, 2000 Clifford E. Hotte, et al.
Release No.: LR-16722
AAER-1307 Sept. 22, 2000 Edward Cheramy
Release No.: 34-43327
AAER-1306 Sept. 22, 2000 Rudy Wann
Release No.: 34-43326
AAER-1305 Sept. 19, 2000 Robert G. Herndon
Release No.: LR-16710
AAER-1304 Sept. 19, 2000 Ronald R. Charnock, Mark C. Hyer, Walter Wilowatyj and Donald C. Yount
Release No.: LR-16709
AAER-1303 Sept. 19, 2000 Pier 1 Imports, Inc.
Release No.: 34-43301
AAER-1302 Sept. 18, 2000 Itex Corporation, Terry L. Neal, Michael T. Baer, Graham H. Norris, Cynthia Pfaltzgraff and Joseph M. Morris
Release No.: LR-16708
AAER-1301 Sept. 14, 2000 John F. "Pete" Oliver, et al.
Release No.: LR-16702
AAER-1300 Sept. 6, 2000 Ferrofluidics Corp., Ronald Moskowitz, Jerome R. Allen, Jan R. Kirk, Stephen P. Morin, Bruce S. Moody, and the 1991 RPM Irrevocable Trust
Release No.: LR-16689
AAER-1299 Sept. 7, 2000 Robert H. Sutton
Release No.: LR-16692
AAER-1298 Sept. 6, 2000 Theodore Ursu III, CPA
Release No.: 34-43249
AAER-1297 Aug. 31, 2000 Russell Ponce
Release No.: 34-43235
AAER-1296 Aug. 28, 2000 Jeffrey P. Sudikoff, Edward Cheramy and Rudy Wann
Release No.: LR-16663
AAER-1295 Aug. 21, 2000 Boston Scientific Corporation
Release No.: 34-43183
AAER-1294 Aug. 17, 2000 Stephen R.B. Bingham, et al.
Release No.: LR-16657
AAER-1293 Aug. 16, 2000 William J. McClintock, CPA
Release No.: 34-43160
AAER-1292 Aug. 8, 2000 Stefan M. Palatin
Release No.: LR-16645
AAER-1291 Aug. 8, 2000 Axel E. Friedberg and Rudolf J. Weissenberger
Release No.: 34-43129
AAER-1290 Aug. 4, 2000 Steven Wolis
Release No.: 34-43123
AAER-1289 July 26, 2000 Leslie A. Danish, CPA
Release No.: 34-43071
AAER-1288 July 24, 2000 Timothy J. Gaffney
Release No.: LR-16634
AAER-1287 July 24, 2000 Guilford Mills, Inc.
Release No.: 34-43068
AAER-1286 July 13, 2000 Michael A. Puhr
Release No.: LR-16625
AAER-1285 July 14, 2000 System Software Associates, Inc., Roger Covey and Joseph Skadra
Release No.: LR-16627
AAER-1284 July 13, 2000 Kevin T. Kearney, CPA
Release No.: 34-43034
Second Quarter
AAER-1283 June 30, 2000 Allegheny Health, Education and Research Foundation
Release No.: 34-42992
AAER-1282 June 29, 2000 Hybrid Networks, Inc., Carl S. Ledbetter, Gustavo Ezcurra and Craig Stein
Release No.: LR-16614
AAER-1281 June 28, 2000 Ronald G. Davies
Release No.: 34-42987
AAER-1280 June 26, 2000 Gregory A. Alba, CPA
Release No.: 34-42981
AAER-1279 June 26, 2000 DCI Telecommunications, Inc., Joseph J. Murphy, , Russell B. Hintz and Grace P. Murphy
Release No.: LR-16609
AAER-1278 June 23, 2000 Schnitzer & Kondub, P.C., Richard S. Kondub, CPA and Ross J. Schnitzer, CPA
Release No.: 34-42979
AAER-1277 June 21, 2000 Waste Management, Inc.
Release No.: 34-42968
AAER-1276 June 13, 2000 Cosmo Corigliano, Anne M. Pember, Casper Sabatino and Kevin Kearney
Release No.: LR-16587
AAER-1275 June 14, 2000 Mary Sattler Polverari, CPA
Release No.: 34-42936
AAER-1274 June 14, 2000 Steven Speaks, CPA
Release No.: 34-42935
AAER-1273 June 14, 2000 Paul Hiznay
Release No.: 34-42934
AAER-1272 June 14, 2000 CENDANT Corporation
Release No.: 34-42933
AAER-1271 June 8, 2000 Scott E. Edwards
Release No.: 34-42910
AAER-1270 June 8, 2000 Firstmark Corp.
Release No.: 34-42909
AAER-1269 June 8, 2000 Vigue, et al.
Release No.: LR-16586
AAER-1268 June 6, 2000 Ferrofluidics Corp., Ronald Moskowitz, Jerome R. Allen, Jan R. Kirk, Stephen P. Morin, Bruce S. Moody and the 1991 RPM Irrevocable Trust
Release No.: LR-16584
AAER-1267 June 6, 2000 Eric P. Furman, CPA
Release No.: 34-42901
AAER-1266 June 1, 2000 Danny R. Auerbach
Release No.: 34-42882
AAER-1265 June 1, 2000 Michael L. Glaser
Release No.: 34-42881
AAER-1264 June 1, 2000 Christopher K. Bagdasarian and Samuel Lance White
Release No.: LR-16580
AAER-1263 June 1, 2000 Samuel L. White, CPA
Release No.: 34-42879
AAER-1262 May 23, 2000 C. William Cox
Release No.: LR-16562
AAER-1261 May 25, 2000 R. Gordon Jones, CPA and Mark F. Jensen, CPA
Release No.: 34-42828
AAER-1260 May 25, 2000 Stephen A. Thorpe
Release Nos.: 33-7859, 34-42827
AAER-1259 May 23, 2000 Intile Designs, Inc.
Release No.: 34-42813
AAER-1258 May 15, 2000 America Online, Inc.
Release No.: LR-16552
AAER-1257 May 15, 2000 America Online, Inc.
Release No.: 34-42781
AAER-1256 May 3, 2000 Graham H. Norris and Cynthia Pfaltzgraff
Release No.: LR-16536
AAER-1255 May 3, 2000 Cynthia Pfaltzgraff, CMA
Release No.: 34-42753
AAER-1254 May 2, 2000 David W. McConnell and Charles P. Morrison
Release No.: LR-16534
AAER-1253 May 2, 2000 Albert Adamczak, CPA
Release No.: 34-42743
AAER-1252 May 2, 2000 Stephen H. Spargo, CPA
Release No.: 34-42742
AAER-1251 Apr. 21, 2000 Charles E. Wessman
Release Nos.: 33-7854, 34-42709
AAER-1250 Apr. 18, 2000 Bradley J. Buchanan
Release No.: LR-16518
AAER-1249 Apr. 17, 2000 Francis T. Phalen, CPA
Release No.: 34-42695
AAER-1248 Apr. 14, 2000 Cesar Odio
Release Nos.: 33-7851, 34-42690
AAER-1247 Apr. 13, 2000 Peritus Software Services, Inc.
Release No.: 34-42673
AAER-1246 Apr. 13, 2000 Bradley J. Buchanan
Release No.: LR-16516
First Quarter
AAER-1245 Mar. 30, 2000 Renaissance Capital Management, Inc., NNPD Escrow Holdings Company, Inc., Allen Andrescu , Richard Brower, Mark Coates, Vikram Randhawa and Tejbir Singh
Release No.: LR-16492
AAER-1244 Mar. 29, 2000 Seth P. Joseph
Release No.: 34-42588
AAER-1243 Mar. 29, 2000 Beth A. Morris and Steven H. Grant
Release No.: 34-42587
AAER-1242 Mar. 29, 2000 Donald Ferrarini, Bruno Rumignani, Howard Miller, Mark Bailine, Frank Palumbo
Release No.: LR-16489
AAER-1241 Mar. 29, 2000 Nanette Miller, CPA
Release No.: 34-42586
AAER-1240 Mar. 23, 2000 Jill Pitts and Janet Hanson
Release No.: 34-42569
AAER-1239 Mar. 22, 2000 Eric P. Furman and Stephen M. Hieber
Release No.: LR-16480
AAER-1238 Mar. 20, 2000 David W. Williams and Pamela J. Sevy
Release No.: LR-16476
AAER-1237 Mar. 20, 2000 Laser Technology, Inc.
Release No.: 34-42549
AAER-1236 Mar. 20, 2000 Jeremy G. Dunne
Release No.: 34-42548
AAER-1235 Mar. 20, 2000 H. DeWorth Williams
Release No.: 34-42547
AAER-1234 Mar. 8, 2000 Donald K. McGhan
Release No.: LR-16466
AAER-1233 Feb 29, 2000 Robert B. Anacone
Release No.: LR-16457
AAER-1232 Feb. 18, 2000 Alex. P. de Soto, CPA
Release No.: 34-42438
AAER-1231 Feb 18, 2000 Mitchell C. Kahn et al.
Release No.: LR-16444
AAER-1230 Feb. 16, 2000 James D. Montgomery II
Release No.: 34-42432
AAER-1229 Feb 15, 2000 Itex Corporation, Terry L. Neal, Michael T. Baer, Graham H. Norris, Cynthia Pfaltzgraff and Joseph M. Morris
Release No.: LR-16437
AAER-1228 Feb. 14, 2000 Jethro J. Barlow, CPA
Release Nos.: 34-42420, 33-7799
AAER-1227 Feb 11, 2000 Robert L. Norton
Release No.: LR-16433
AAER-1226 Feb 10, 2000 Joseph E. Williams
Release No.: LR-16431
AAER-1225 Feb. 10, 2000 Joseph E. Williams
Release Nos.: 34-42412, 33-7798
AAER-1224 Feb 10, 2000 Joseph M. Morris
Release No.: LR-16430
AAER-1223 Feb. 10, 2000 Joseph M. Morris, CPA
Release No.: 34-42410
AAER-1222 Feb. 7, 2000 Robert L. Norton
Release Nos.: 34-42399, 33-7797
AAER-1221 Feb. 07, 2000 H.J. Meyers & Co., Inc., James A. Villa and James C. Witzel
Release No.: 34-42394
AAER-1220 Feb. 07, 2000 William L. Clancy, CPA
Release No.: 34-42392
AAER-1219 Feb. 04, 2000 PricewaterhouseCoopers LLP
Release No.: 34-42387
AAER-1218 Jan. 24, 2000 Eladio Alvarez and Edward Welch
Release No.: LR-16417
AAER-1217 Jan. 24, 2000 Edward Welch
Release No.: 34-42355
AAER-1216 Jan. 14, 2000 Lynne K. Mercer
Release No.: LR-16409
AAER-1215 Jan. 11, 2000 Informix Corporation
Release Nos.: 34-42326, 33-7788
AAER-1214 Jan. 5, 2000 Model Imperial, Inc.
Release No.: 34-42316

 

http://www.sec.gov/divisions/enforce/friactions/friactions2000.shtml


Modified: 02/18/2010