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Accounting and Auditing Enforcement Releases Archive 2002

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-1696 Dec. 23, 2002 Robert A. Putnam
Release Nos.: 33-8172, 34-47083
AAER-1695 Dec. 19, 2002 U.S. Technologies Inc. and C. Gregory Earls
Release No.: LR-17904
AAER-1694 Dec. 17, 2002 Ira A. Gerard and Karen S. Harris
Release No.: LR-17898
AAER-1692 Dec. 16, 2002 Ira A. Gerard and Karen S. Harris
Release No.: 33-8163, 34-47001
AAER-1691 Dec. 16, 2002 Mercator Software, Inc.
Release No.: 34-47000
AAER-1690 Dec. 12, 2002 Safety-Kleen Corp., Kenneth W. Winger, Paul R. Humphreys, William D. Ridings, and Thomas W. Ritter, Jr.; Susan Moore
Release No.: LR-17891
AAER-1689 Dec. 12, 2002 Susan Moore
Release No.: 34-46988
AAER-1688 Dec. 10, 2002 Syncor International Corporation
Release No.: LR-17887
AAER-1687 Dec. 10, 2002 Syncor International Corporation
Release No.: 34-46979
AAER-1686 Dec. 6, 2002 Betty L. Vinson, CPA
Release Nos.: 34-46964, 33-8158
AAER-1685 Dec. 6, 2002 David F. Meyers
Release Nos.: 34-46963, 33-8157
AAER-1684 Dec. 6, 2002 Buford Yates, Jr.
Release Nos.: 34-46962, 33-8156
AAER-1683 Dec. 6, 2002 Betty L. Vinson and Troy M. Normand
Release No.: LR-17883
AAER-1682 Dec. 6, 2002 Arthur L. Toll, Bruce B. Edmondson, Gerald Levinson and Elliot S. Fisher
Release No.: LR-17880
AAER-1681 Dec. 6, 2002 Elliot S. Fisher, Esq.
Release No.: 34-46954
AAER-1680 Dec. 6, 2002 Bruce B. Edmonson, CPA
Release No.: 34-46953
AAER-1679 Dec. 2, 2002 Ralph K. Ungermann, Alan J. McMillan, and James O. Mitchell
Release No.: LR-17869
AAER-1678 Nov. 26, 2002 WorldCom, Inc.
Release No.: LR-17866
AAER-1677 Nov. 26, 2002 First Virtual Communications, Inc.
Release No.: 34-46909
AAER-1676 Nov. 26, 2002 Michael Sullivan, CPA
Release No.: 34-46908
AAER-1675 Nov. 26, 2002 Anicom, Inc.
Release No.: 34-46907
AAER-1674 Nov. 25, 2002 800America.com, Inc., et al
Release No.: LR-17863
AAER-1673A Nov. 25, 2002 Ilse Cappel
Release No.: LR-17859A
AAER-1670 Nov. 21, 2002 James A. Fitzhenry
Release No.: 34-46870
AAER-1672 Nov. 21, 2002 BDO International, Minas Ioannou and Christakis Ioannou
Release No.: 34-46880
AAER-1671 Nov. 21, 2002 Phillip E. White
Release No.: LR-17855
AAER-1670 Nov. 21, 2002 James A. Fitzhenry
Release No.: 34-46870
AAER-1669 Nov. 20, 2002 TenFold Corporation, et al.
Release No.: LR-17852
AAER-1668 Nov. 18, 2002 Ed Johnson and Merl Holdings, Inc.com
Release No.: LR-17846
AAER-1667 Nov. 18, 2002 Michael G. Horsey, CPA, Michael D. Watson, CPA, and Sallie D. Feldman, CPA
Release No.: 34-46845
AAER-1666 Nov. 15, 2002 Larry Ohms
Release No.: LR-17843
AAER-1665 Nov. 15, 2002 David F. Myers and Buford Yates, Jr.
Release No.: LR-17842
AAER-1664 Nov. 14, 2002 Adelphia Communications Corporation, John J. Rigas, Timothy J. Rigas, Michael J. Rigas, James P. Rigas, James R. Brown, and Michael C. Mulcahey
Release No.: LR-17837
AAER-1663 Nov. 14, 2002 Albert Dunlap et al.
Release No.: LR-17836
AAER-1662 Nov. 13, 2002 800America.com, Inc., et al
Release No.: LR-17835
AAER-1661 Nov. 13, 2002 Ernst & Young
Release Nos.: 33-8146, 34-46821
AAER-1660 Nov. 12, 2002 Stephen R. Becker, CPA
Release No.: 34-46813
AAER-1659 Nov. 1, 2002 Frederick W. Kolling III, CPA
Release No.: 34-46777
AAER-1658 Nov. 1, 2002 WorldCom, Inc.
Release No.: LR-17829
AAER-1657 Nov. 1, 2002 Richard P. Smyth, Arnold E. Johns, Jr., Michael J. Becker and Alan T. Davis
Release No.: LR-17824
AAER-1656 Oct. 30, 2002 Larry Ohms
Release No.: LR-17816
AAER-1655 Oct. 30, 2002 Stephen R. Becker
Release No.: LR-17815
AAER-1654 Oct. 23, 2002 Ernst & Young, LLP
Release No.: 34-46710
AAER-1653 Oct. 21, 2002 Paul Skulsky, et al.
Release No.: LR-17794
AAER-1651 Oct. 16, 2002 G. Matthias Heinzelmann, III
Release No.: LR-17788
AAER-1650 Oct. 10, 2002 Betty L. Vinson and Troy M. Normand
Release No.: LR-17783
AAER-1649 Oct. 10, 2002 J. Mark Samper, CPA
Release No.: 34-46634
AAER-1648 Oct. 10, 2002 Lernout & Hauspie Speech Products, N.V.
Release No.: LR-17782
AAER-1647 Oct. 9, 2002 Las Vegas Entertainment Network, Inc., Joseph A. Corazzi, Carl A. Sambus,and Jay I. Goldberg
Release No.: LR-17779
AAER-1646 Oct. 9, 2002 Jean-Paul Bolduc, Brian J. Smith, C.P.A., Richard N. Sukenik, C.P.A., Philip J. Ryan III, Constantine L. Hampers, A. Miles Nogelo, and Robert W. Armstrong III, C.P.A
Release No.: 34-46627
AAER-1645 Oct. 8, 2002 Joseph J. Shew, CPA
Release No.: 34-46623
AAER-1644 Oct. 8, 2002 John Giesecke Jr., CPA
Release No.: 34-46622
AAER-1643 Oct. 8, 2002 A.C.L.N., Ltd.; Abderrazak "Aldo" Labiad; Joseph J.H. Bisschops; Alex de Ridder; Pearlrose Holdings International S.A.; Emerald Sea Marine, Inc.; Scott Investments S.A.; BDO International (Cyprus); Minas Ioannou; and Christakis Ioannou (Defendants); and Scandinavian Car Carriers A/S; Pandora Shipping, S.A.; Sergui, Ltd.; Westbound Development Corp.; Maverick Commercial, Inc.; and DCC Limited (Relief Defendants)
Release No.: LR-17776
AAER-1642 Oct. 7, 2002 Buford Yates, Jr.
Release No.: LR-17771
AAER-1641 Oct. 7, 2002 System Software Associates, Inc., Roger Covey and Joseph Skadra
Release No.: LR-17770
AAER-1640 Oct. 2, 2002 Andrew S. Fastow
Release No.: LR-17762
AAER-1639 Oct. 1, 2002 Kenneth Stringer III, J. Mark Samper, William N. Martin, and Steven R. Eagleburger
Release No.: LR-17760
AAER-1638 Oct. 1, 2002 Arthur A. Goodwin, William J. Burke and Christopher P. Whalen
Release No.: LR-17758
Third Quarter
AAER-1637 Sep. 30, 2002 FLIR Systems, Inc.
Release Nos.: 33-8135, 34-46537
AAER-1635 Sep. 26, 2002 David F. Myers
Release No.: LR-17753
AAER-1634 Sep. 26, 2002 Barry M. Budilov and Raymond J. Green
Release No.: LR-17752
AAER-1633 Sep. 26, 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-17746
AAER-1632 Sep. 25, 2002 Dynegy Inc.
Release Nos.: LR-17744, 34-46537
AAER-1631 Sep. 24, 2002 Dynegy Inc.
Release No.: 33-8134
AAER-1630 Sep. 24, 2002 Asthma Disease Management, Inc., George H. Young, Richard A. Manini, Richard B. Anderson, and Colleen Erin Kelly Bishop
Release No.: LR-17739
AAER-1629 Sep. 19, 2002 Motorcar Parts and Accessories, Inc. and Peter Bromberg
Release No.: LR-17736
AAER-1628 Sep. 18, 2002 Stephen L. Holden, Scott Skooglund, Kuldershan S. Padda, and Stephan C. Beal
Release No.: LR-17734
AAER-1627 Sep. 12, 2002 Dennis Kozlowski, Mark H. Swartz and Mark A. Belnick
Release No.: LR-17722
AAER-1626 Sep. 11, 2002 Donne Corporation, Sherman S. Smith, Shawn Smith, and Bruce Anderson
Release No.: LR-17719
AAER-1625 Sep. 6, 2002 Yervant David Lepejian
Release No.: LR-17716
AAER-1624 Sep. 4, 2002 Buettner et al.
Release No.:  LR-17708
AAER-1623 Sep. 4, 2002 Albert Dunlap et al.
Release No.:  LR-17710
AAER-1622 Aug. 30, 2002 SCB Computer Technology, Inc.
Release No.:  34-46445
AAER-1621 Aug. 30, 2002 James Murphy, Robert Lockwood and Gilboa Peretz
Release No.:  LR-17705
AAER-1620 Aug. 30, 2002 James Murphy, CPA
Release No.:  34-46442
AAER-1619 Aug. 27, 2002 William H. Rinehart, Jonathan A. Beck, and Kevin P. Clark
Release No.:  LR-17701
AAER-1617 Aug. 21, 2002 Michael J. Kopper
Release No.: LR-17692
AAER-1616 Aug. 16, 2002 Kevin J. Morrison, et al.
Release No.:  LR-17686
AAER-1615 Aug. 16, 2002 Kurt D. Saliger, CPA
Release No.:  33-8122
AAER-1614 Aug. 9, 2002 Vari-L Company, Inc., David G. Sherman, Jon L. Clark, and Sarah E. Hume
Release No.:  LR-17671
AAER-1613 Aug. 8, 2002 Richard F. Rubin, et al.
Release No.:  LR-17667
AAER-1612 Aug. 8, 2002 Edward T. Creevy
Release No.:  34-46322
AAER-1611 Aug. 7, 2002 Gary Stephen Joiner, Grant W. Peck, Dean Frederick Sessions, and Mark Allen Disalvo
Release No.:  LR-17665
AAER-1610 Aug. 5, 2002 Church Extension of the Church of God, Inc., United Management Services, Inc., James Perry Grubbs and Shearon Louis Jackson
Release No.:  LR-17656
AAER-1609 Aug. 1, 2002 Horton & Company and Edward C. Horton
Release No.:  34-46295
AAER-1608 Aug. 1, 2002 Gas and Oil Technologies, Inc., Ingrid Aliet-Gass and Glen Morinaka, CPA
Release Nos.: 33-8118, 34-46302
AAER-1607 Aug. 1, 2002 Douglas A. Murphy, David G. Kay and Lawrence H. Theriot
Release No.:  LR-17651
AAER-1606 July 31, 2002 Roys Poyiadjis and Lycourgos Kyprianou and AremisSoft Corp. et al.
Release No.:  LR-17641
AAER-1605 Aug. 1, 2002 John R. Boyd, and Christopher Curbello
Release No.:  LR-17648
AAER-1604 Aug. 1, 2002 Richard P. Bellinger, Jack P. Bates and Stephen S. Winslett
Release No.:  34-46291
AAER-1603 Aug. 1, 2002 David Friend, CPA
Release No.:  34-46290
AAER-1602 July 29, 2002 Eric C. Brown
Release No.:  34-46273
AAER-1601 July 25, 2002 Oxford Health Plans, Inc., Andrew B. Cassidy and Brendan R. Shanahan
Release No.:  34-46254
AAER-1600 July 25, 2002 Oxford Health Plans, Inc.
Release No.:  LR-17631
AAER-1599 July 24, 2002 Adelphia Communications Corporation, John J. Rigas, Timothy J. Rigas, Michael J. Rigas, James P. Rigas, James R. Brown, and Michael C. Mulcahey
Release No.:  LR-17627
AAER-1598 July 22, 2002 Church Extension of the Church of God, Inc., United Management Services, Inc., James Perry Grubbs and Shearon Louis Jackson
Release No.:  LR-17623
AAER-1597 July 18, 2002 The PNC Financial Services Group, Inc.
Release Nos.: 33-8112, 34-46225
AAER-1596 July 17, 2002 PricewaterhouseCoopers LLP and PricewaterhouseCoopers Securities LLC
Release No.:  34-46216
AAER-1595 July 17, 2002 Avon Products, Inc.
Release No.:  34-46215
AAER-1594 July 15, 2002 Jean-Paul Bolduc, Brian J. Smith, CPA, Richard N. Sukenik, CPA, Philip J. Ryan III, Constantine L. Hampers, A. Miles Nogelo, and Robert W. Armstrong III, CPA
Release No.:  34-46206
AAER-1593 July 15, 2002 Jean-Paul Bolduc, Brian J. Smith, CPA, Richard N. Sukenik, CPA, Philip J. Ryan III, Constantine L. Hampers, A. Miles Nogelo, and Robert W. Armstrong III, CPA
Release No.:  34-46205
AAER-1592 July 12, 2002 Intelliquis International, Inc., Mark W. Tippets, David A. Jones and Kevin E. Orton
Release No.:  LR-17611
AAER-1590 July 9, 2002 Glen P. Duffy, CPA
Release No.:  34-46175
AAER-1589 July 9, 2002 Gregory D. Norton, CPA
Release No.:  34-46174
AAER-1588 July 9, 2002 Thomas F. Wraback, CPA
Release No.:  34-46172
AAER-1587 July 2, 2002 Peter D. Stewart, C.A., John L. Harbor, C.A., and David Chopping, C.A.,
Release No.:  34-46157
Second Quarter
AAER-1586 Jun. 28, 2002 WorldCom, Inc.
Release No.:  LR-17594
AAER-1585 Jun. 27, 2002 WorldCom, Inc.
Release No.:  LR-17588
AAER-1584 Jun. 27, 2002 Moret Ernst & Young Accountants, n/k/a Ernst & Young Accountants
Release No.:  34-46130
AAER-1583 Jun. 26, 2002 John N. Brincat, Sr. and Bradley Vallem
Release No.:  LR-17586
AAER-1582 Jun. 21, 2002 Bruce Hill, et al., Richard P. Vatcher
Release No.:  LR-17578
AAER-1581 Jun. 21, 2002 Martin L. Grass, Frank M. Bergonzi and Franklin C. Brown
Release No.:  LR-17577
AAER-1580 Jun. 21, 2002 Timothy J. Noonan
Release No.:  34-46100
AAER-1579 Jun. 21, 2002 Rite Aid Corporation
Release No.:  34-46099
AAER-1578 Jun. 12, 2002 Paul Skulsky, et al.
Release No.:  LR-17558
AAER-1577 Jun. 14, 2002 John Daws, Thomas Butler and Mark Folit
Release No.:  LR-17564
AAER-1576 Jun. 12, 2002 Patrick O. Wheeler, Steven S. Gallers, and Robert L. Carberry
Release No.:  LR-17561
AAER-1575 Jun. 11, 2002 Aura Systems, Inc., et al., Gerald S. Papazian
Release No.:  LR-17557
AAER-1574 Jun. 10, 2002 Brian E. Bergeron and Amazon.com, Inc.
Release No.:  LR-17550
AAER-1573 Jun. 10, 2002 Ashford.com, Inc., Kenneth E. Kurtzman, Brian E. Bergeron and Amazon.com, Inc.
Release No.:  34-46052
AAER-1572 Jun. 7, 2002 Gerald S. Papazian
Release Nos.: 33-81054 and 34-46048
AAER-1571 Jun. 7, 2002 Korea Data Systems USA, Inc., Lap Shun (John) Hui, and Bun (Ben) Wong
Release Nos.: 33-8104 and 34-46047
AAER-1570 Jun. 6, 2002 Madera International, Inc., Ramiro M. Fernandez-Moris, and Daniel S. Lezak
Release No.:  LR-17546
AAER-1569 Jun. 5, 2002 John F. Mortell, Thomas F. Wraback, William S. Edwards, Gregory D. Norton, Glenn P. Duffy, Jerry W. Ross and Gerald T. Barry
Release No.:  LR-17542
AAER-1568 Jun. 5, 2002 John K. Bradley
Release No.:  34-46035
AAER-1567 Jun. 5, 2002 James E. Slayton, CPA
Release Nos.: 34-46034, 33-8103
AAER-1566 Jun. 5, 2002 James E. Slayton, CPA
Release No.:  34-46033
AAER-1565 Jun. 5, 2002 Katrina Krug, CPA
Release No.:  34-46031
AAER-1564 Jun. 5, 2002 Advanced Technical Products, Inc., James S. Carter and Garrett L. Dominy
Release No.:  34-46030
AAER-1563 Jun. 3, 2002 Microsoft Corporation
Release No.:  34-46017
AAER-1562 May 30, 2002 James Murphy
Release No.:  LR-17538
AAER-1561 May 21, 2002 David Malmstedt and Mark Huetteman
Release No.:  LR-17524
AAER-1560 May 20, 2002 Alan K. Anderson
Release No.:  LR-17521
AAER-1559 May 20, 2002 Reza Mikailli, Gary F. Pado and Unify Corporation
Release No.:  LR-17522
AAER-1558 May 20, 2002 Ernst & Young LLP
Release No.:  34-45964
AAER-1557 May 20, 2002 Legato Systems, Inc. and Stephen Wise
Release No.:  34-45962
AAER-1556 May 16, 2002 Dennis M. Gaito, CPA
Release No.:  34-45941
AAER-1555 May 14, 2002 Edison Schools, Inc.
Release No.:  34-45925
AAER-1554 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-1553 May 6, 2002 Anicom, Inc.
Release No.:  34-45880
AAER-1552 May 1, 2002 Michael A. Kolberg and Dale E. Huizenga
Release No.:  34-45853
AAER-1551 May 1, 2002 Serologicals Corporation, Inc.
Release No.:  34-45852
AAER-1550 Apr. 25, 2002 Surety Capital Corporation
Release No.:  34-45826
AAER-1549 Apr. 25, 2002 G. Matthias Heinzelmann, III
Release No.:  LR-17491
AAER-1548 Apr. 24, 2002 Kenneth W. Haver, CPA
Release No.:  LR-17489
AAER-1547 Apr. 24, 2002 Kenneth W. Haver, CPA
Release No.:  34-45814
AAER-1546 Apr. 23, 2002 Patrick Quinlan, Lee Wells, Keith Pietila, Alexander Ajemian, John O'Leary, Cheryl Swain and Kevin Lasky
Release No.:  LR-17484
AAER-1545 Apr. 22, 2002 Michael R. Drogin, CPA
Release No.:  34-45797
AAER-1544 Apr. 22, 2002 Byron Robert Lerner
Release No.:  LR-17481
AAER-1543 Apr. 22, 2002 Teltran International Group, Ltd.
Release Nos.: 33-8093 and 34-45796
AAER-1542 Apr. 11, 2002 Xerox Corporation
Release No.:  LR-17465
AAER-1541 Apr. 3, 2002 J. Donald Nichols, Jeb L. Hughes, and C. Sheldon Whittelsey
Release No.:  LR-17456
AAER-1540 Apr. 4, 2002 Miko Leung (a/k/a Leung Ming Kang) and Sit Wa Weung
Release No.:  LR-17458
AAER-1539 Apr. 2, 2002 David A. Thatcher
Release No.:  34-45683
First Quarter
AAER-1538 Mar. 28, 2002 Leonard J. Guida; Les B. Strauss
Release No.:  LR-17448
AAER-1537 Mar. 28, 2002 David T. Dodge
Release No.:  34-45666
AAER-1536 Mar. 28, 2002 PictureTel Corp. and Les B. Strauss
Release No.:  34-45665
AAER-1535 Mar. 27, 2002 Dale Peterson, et al.
Release No.:  LR-17439
AAER-1534 Mar. 27, 2002 Signal Technology Corporation
Release No.:  34-45655
AAER-1533 Mar. 27, 2002 Kimberly-Clark Corporation and John W. Donehower
Release No.:  34-45653
AAER-1532 Mar. 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-1531 Mar. 21, 2002 Harold J. Macsata
Release No.:  LR-17426
AAER-1530 Mar. 21, 2002 Uri Evan, Joseph S. Cohen, and Frederick J. Horowitz
Release No.:  34-45615
AAER-1529 Mar. 21, 2002 Daniel Parker
Release No.:  34-45614
AAER-1528 Mar. 21, 2002 Harlan Schier
Release No.:  34-45613
AAER-1527 Mar. 21, 2002 Frank Valdez
Release No.:  34-45612
AAER-1526 Mar. 21, 2002 Keith Spero
Release No.:  34-45611
AAER-1525 Mar. 20, 2002 Lisa M. Beuche, CPA
Release No.:  34-45596
AAER-1524 Mar. 18, 2002 Elaine A. Decker, CPA
Release No.:  34-45588
AAER-1523 Mar. 18, 2002 David Held, CPA
Release No.:  34-45587
AAER-1522 Mar. 18, 2002 Timothy S. Heyerdahl, CPA
Release No.:  34-45586
AAER-1521 Mar. 13, 2002 John P. Gallo; Lawrence N. Zitto; Donald J. MacPhee
Release No.:  LR-17410
AAER-1520 Mar. 12, 2002 IGI, Inc.
Release No.:  34-45553
AAER-1519 Mar. 12, 2002 Donald J. MacPhee
Release No.:  34-45552
AAER-1518 Mar. 12, 2002 William A. Dickson and Stephen P. Collins
Release No.:  34-45551
AAER-1517 Mar. 12, 2002 Frederick W. Kolling, III, CPA
Release No.:  34-45550
AAER-1516 Mar. 12, 2002 Paul Skulsky, et al.
Release No.:  LR-17407
AAER-1515 Mar. 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-1514 Mar. 6, 2002 Raece Richardson, David McKenzie, Cameron Gorges, and Freestar Technologies
Release No.:  LR-17397
AAER-1513 Mar. 6, 2002 James E. Slayton, CPA
Release Nos.: 33-8067 and 34-45509
AAER-1512 Mar. 5, 2002 Kenneth W. Haver
Release No.:  LR-17394
AAER-1511 Mar. 5, 2002 Telxon Corporation, Gary L. Grand, and James G. Cleveland
Release No.:  34-45507
AAER-1510 Mar. 5, 2002 Kevin R. Andersen, CPA
Release No.:  34-45502
AAER-1509 Mar. 1, 2002 Eagle Building Technologies, Inc. and Anthony Damato
Release No.:  LR-17389
AAER-1508 Feb. 20, 2002 J. Donald Nichols, Jeb L. Hughes, and C. Sheldon Whittelsey, IV
Release No.:  LR-17366
AAER-1507 Feb. 20, 2002 JDN Realty Corporation
Release No.:  34-45458
AAER-1506 Feb. 14, 2002 International Thoroughbred Breeders, Inc., and Nunzio DeSantis
Release No.:  LR-17361
AAER-1505 Feb. 13, 2002 William H. Warner and Robert J. Quigley
Release No.:  34-45441
AAER-1504 Feb. 5, 2002 David A. Thatcher and Timothy J. Ganley
Release No.:  LR-17353
AAER-1503 Feb. 5, 2002 Critical Path, Inc.
Release No.:  34-45393
AAER-1502 Jan. 30, 2002 Patrick O. Wheeler, Steven S. Gallers, Robert L. Carberry
Release No.:  LR-17346
AAER-1501 Jan. 30, 2002 Cyberguard Corporation, William D. Murray, Tommy D. Steele
Release No.:  34-45362
AAER-1500 Jan. 16, 2002 Thomas W. Lambach
Release No.:  LR-17319
AAER-1499 Jan. 16, 2002 Trump Hotels & Casino Resorts, Inc.
Release No.:  34-45287
AAER-1498 Jan. 15, 2002 Nelson Barber
Release No.:  LR-17314
AAER-1497 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-1496 Jan. 15, 2002 Nelson Barber, CPA
Release No.:  34-45280
AAER-1495 Jan. 15, 2002 BellSouth Corporation
Release No.:  LR-17310
AAER-1494 Jan. 15, 2002 BellSouth Corporation
Release No.:  34-45279
AAER-1493 Jan. 14, 2002 Michael A. Porter
Release No.:  LR-17309
AAER-1492 Jan. 14, 2002 R. Bruce Acacio
Release No.:  LR-17308
AAER-1491 Jan. 14, 2002 KPMG LLP
Release Nos.: 34-45272 and IC-25360
AAER-1489 Jan. 8, 2002 David C. Guenthner and Jay M. Samuelson
Release No.:  LR-17297
AAER-1488 Jan. 7, 2002 James E. Slayton
Release No.:  34-45245
AAER-1487 Jan. 7, 2002 Carol Conway Dewees
Release No.:  34-45243
AAER-1486 Jan. 7, 2002 California Software Corporation
Release Nos.: 33-8053 and 34-45242
AAER-1485 Jan. 3, 2002 Financial Asset Management, Inc., James B. Rader and Debra L. Kennedy
Release Nos.: 33-8052, 34-45224 and IA-2007
AAER-1484 Jan. 2, 2002 R. Bruce Acacio
Release No.:  LR-17292

 

http://www.sec.gov/divisions/enforce/friactions/friactions2002.shtml


Modified: 02/18/2010