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Accounting and Auditing Enforcement Releases Archive 2003

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-1936 Dec. 30, 2003 Parmalat Finanziaria S.p.A.
Release No. LR-18527
AAER-1935 Dec. 24, 2003 Vivendi Universal, S.A., Jean-Marie Messier, and Guillaume Hannezo
Release No. LR-18523
AAER-1934 Dec. 23, 2003 Rent-Way, Inc., et al., Jeffrey A. Conway, Matthew J. Marini, Jeffrey K. Underwood
Release No.: LR-18521
AAER-1933 Dec. 22, 2003 Eddy Lynn Patterson
Release No.: LR-18519
AAER-1932 Dec. 19, 2003 Canadian Imperial Bank of Commerce, Daniel Ferguson, Ian Schottlaender, and Mark Wolf
Release No.: LR-18517
AAER-1930 Dec. 19, 2003 Genesco Inc.
Release No.: 34-48962
AAER-1929 Dec. 19, 2003 Mary E. Crabtree
Release No.: 34-48961
AAER-1928 Dec. 18, 2003 Charles D. Erwin and Michael J. McGhan; Hanover Compressor Company and William S. Goldberg
Release No.: LR-18514
AAER-1927 Dec. 18, 2003 Hanover Compressor Company and William S. Goldberg
Release No.: 34-48951
AAER-1926 Dec. 18, 2003 Kevin Lasky et al.
Release No.: LR-18512
AAER-1925 Dec. 18, 2003 Richard Marks
Release No.: LR-18511
AAER-1923 Dec. 12, 2003 Stoffer et al.
Release No.: LR-18503
AAER-1922 Dec. 12, 2003 Cumulus Media Inc. et al.
Release No.: LR-18504
AAER-1921 Dec. 11, 2003 Thomas D. Costello
Release No.: 34-48906
AAER-1920 Dec. 10, 2003 Peter F. Kuebler, CPA
Release No.: 34-48901
AAER-1919 Dec. 3, 2003 Sam Leopold, Richard R. Ross, Phillip D. Teal, James T. Montrose, Norman B. Cowgill, Jay S. Ozer, and Bradley J. Schmidt
Release No.: LR-18485
AAER-1918 Nov. 18, 2003 Bernard F. Bradstreet
Release No.: LR-18469
AAER-1917 Nov. 17, 2003 William J. Burke
Release No.: LR-18468
AAER-1916 Nov. 17, 2003 Bruce Hill, et al.
Release No.: LR-18467
AAER-1915 Nov. 17, 2003 Schick Technologies, Inc., David B. Schick and Fred Levine
Release No.: LR-18464
AAER-1914 Nov. 17, 2003 Kevin J. Morrison, et al.
Release No.: LR-18463
AAER-1913 Nov. 13, 2003 Axeda Systems Inc., Jason C. Liu and Stewart C. Adams
Release No.: 34-48783
AAER-1912 Nov. 13, 2003 John J. Todd, Robert D. Manza and Jeffrey Weitzen
Release No.: LR-18454
AAER-1911 Nov. 13, 2003 Gateway, Inc.
Release No.: 33-8338
AAER-1910 Nov. 12, 2003 Rita J. McConville and Kevin M. Harris
Release No.: 34-48770
AAER-1909 Nov. 10, 2003 WorldCom Inc.
Release No.: LR-18451
AAER-1908 Oct. 30, 2003 Sport-Haley, Inc., Robert G. Tomlinson, Steve S. Auger, Kenneth R. LeCrone
Release No.: LR-18437
AAER-1907 Oct. 30, 2003 David W. Delainey
Release No.: LR-18435
AAER-1906 Oct. 22, 2003 Victor Herman, CPA
Release No.: 34-48682
AAER-1905 Oct. 22, 2003 Anne H. Long, CPA
Release No.: 34-48679
AAER-1904 Oct. 22, 2003 Rodney R. Proto and Earl E. DeFrates, Bruce E. Snyder, Jr.
Release No.: LR-18422
AAER-1903 Oct. 21, 2003 Gerald H. Levine and Marie A. Levine
Release No.: LR-18420
AAER-1902 Oct. 16, 2003 Hatem El-Khalidi
Release No.: LR-18412
AAER-1901 Oct. 15, 2003 Ronald J. Hottovy
Release No.: LR-18417
AAER-1900 Oct. 17, 2003 William G. Stayduhar, CPA
Release No.: 34-48655
AAER-1899 Oct. 17, 2003 Peter C. Ferraro
Release No.: 34-48654
AAER-1898 Oct. 16, 2003 Arabian American Development Company and Hatem El-Khalidi
Release No.: 34-48638
AAER-1897 Oct. 15, 2003 VantageMed Corporation
Release No.: 34-48629
AAER-1896 Oct. 15, 2003 Dale Peterson et al.
Release No.: LR-18410
AAER-1894 Oct. 9, 2003 Wesley H. Colwell
Release No.: LR-18403
AAER-1893 Oct. 9, 2003 Gregory L. English
Release No.: LR-18402
AAER-1892 Oct. 9, 2003 NCI Building Systems, Inc.
Release No.: 34-48608
AAER-1890 Oct. 7, 2003 Jeffrey S. Schneider
Release No.: LR-18395
AAER-1889 Oct. 6, 2003 Jeffrey J. Schneider, CPA
Release Nos.: 33-8300, 34-48594
AAER-1891 Oct. 4, 2003 Richard P. Vatcher
Release No.: LR-18394
AAER-1887 Oct. 2, 2003 Dennis A. Bakal, Susan P. Dial and William S. Cole
Release No.: LR-18388
AAER-1886 Oct. 2, 2003 Sidney V. Corder, Randal J. Sage and Brian J. Yates
Release No.: LR-18387
AAER-1883 Oct. 1, 2003 Greg Waring and Craig Treloar
Release No.: LR-18382
AAER-1885 Oct. 1, 2003 Laurence M. Simon
Release No.: 34-48580
AAER-1884 Oct. 1, 2003 Richard Fiedelman, CPA
Release No.: 34-48578
Third Quarter
AAER-1882 Sep. 30, 2003 Timothy McCool
Release Nos.: 33-8296, 34-48575
AAER-1881 Sep. 30, 2003 Scott Miller
Release No.: 34-48571
AAER-1880 Sep. 30, 2003 Adam S. Richards
Release No.: 34-48570
AAER-1878 Sep. 29, 2003 Loren D. Pfau
Release No.: LR-18374
AAER-1879 Sep. 29, 2003 Loren D. Pfau
Release Nos.: 33-8295, 34-48559
AAER-1877 Sep. 29, 2003 Sport-Haley, Inc., Robert G. Tomlinson, and Steve S. Auger
Release No.: LR-18371
AAER-1876 Sep. 29, 2003 James C. Horne
Release No.: LR-18370
AAER-1875 Sep. 26, 2003 Analytical Surveys, Inc.
Release No.: 34-48549
AAER-1873 Sep. 25, 2003 Akorn, Inc.
Release No.: 34-48546
AAER-1872 Sep. 25, 2003 Thomas C. Trauger and Michael Mullen
Release No.: 34-48543
AAER-1871 Sep. 25, 2003 Oliver Flanagan
Release No.: 34-48542
AAER-1869 Sep. 24, 2003 Christine B. Hoberg
Release No.: 34-48536
AAER-1868 Sep. 23, 2003 Jeffrey R. Anderson and Scott H. Miller
Release No.: LR-18358
AAER-1867 Sep. 22, 2003 Richard I. Berger and Bonnie K. Metz
Release No.: LR-18357
AAER-1866 Sep. 22, 2003 Brian Wiegand
Release No.: 34-48513
AAER-1865 Sep. 22, 2003 David Slayton
Release No.: 34-48512
AAER-1864 Sep. 22, 2003 Sophia M. Kabler
Release No.: LR-18355
AAER-1863 Sep. 16, 2003 Jeffrey A. Conway, CPA
Release No.: 34-48492
AAER-1862 Sep. 11, 2003 Stephen D. Price
Release No.: LR-18345
AAER-1861 Sep. 11, 2003 Stephen D. Price
Release No.: 34-48485
AAER-1860 Sep. 11, 2003 Christine B. Hoberg
Release No.: LR-18343
AAER-1859 Sep. 11, 2003 Nvidia Corporation
Release No.: 34-48480
AAER-1858 Sep. 11, 2003 Brightpoint, Inc., American International Group, Inc., Phillip Bounsall, John Delaney and Timothy Harcharik
Release No.: LR-18340
AAER-1857 Sep. 11, 2003 American International Group, Inc.
Release No.: 34-48477
AAER-1856 Sep. 11, 2003 Louis Lucullo
Release No.: 34-48476
AAER-1855 Sep. 11, 2003 Phillip Bounsall
Release No.: 34-48475
AAER-1854 Sep. 11, 2003 Brightpoint, Inc.
Release Nos.: 34-48474, 33-8284
AAER-1853 Sep. 10, 2003 Michael Martin and Malcolm McVay
Release No.: LR-18339
AAER-1852 Sep. 10, 2003 Ben F. Glisan, Jr.
Release No.: LR-18335
AAER-1851 Sep. 9, 2003 Lawrence Borowiak
Release No.:LR-18332
AAER-1850 Sep. 8, 2003 Vincent Steckler
Release No.: LR-18327
AAER-1849 Aug. 25, 2003 Solucorp Industries Ltd., et al.
Release No.: LR-18306
AAER-1846 Aug. 20, 2003 Carroll A. Wallace, C.P.A.
Release No.: 34-48372
AAER-1819A Aug. 18, 2003 John J. Canepa, C.P.A.
Release No.: 34-48224A
AAER-1844 Aug. 18, 2003 Rica Foods et. al.
Release No.: LR-18293
AAER-1845 Aug. 14, 2003 Peregrine Systems, Inc.
Release No.: LR-18290
AAER-1843 Aug. 14, 2003 Gary L. Atnip C.P.A.
Release No.: 34-48341
AAER-1842 Aug. 14, 2003 Peter Bromberg, C.P.A.
Release No.: 34-48337
AAER-1840 Aug. 13, 2003 Steven L. Hunt, Esq.
Release No.: 34-48330
AAER-1839 Aug. 12, 2003 Richard P. Scalzo, CPA
Release No.: 34-48328
AAER-1838 Aug. 12, 2003 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.: 34-48326
AAER-1837 Aug. 12, 2003 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.: 34-48325
AAER-1836 Aug. 12, 2003 Morris Weissman
Release No.: LR-18283
AAER-1835 Aug. 8, 2003 Warren Martin, CPA
Release No.: 34-48311
AAER-1834 Aug. 7, 2003 WorldCom, Inc.
Release No.: LR-18277
AAER-1833 Aug. 7, 2003 David Andrew Hilton and Stephen Scott Lowber
Release No.: LR-18276
AAER-1832 Aug. 7, 2003 Cutter & Buck Inc.
Release No.: 34-48296
AAER-1831 Aug. 6, 2003 Oliver Hilsenrath and David S. Klarman
Release No.: LR-18275
AAER-1829 Aug. 5, 2003 SRI/Surgical Express, Inc., Wayne R. Peterson, and James T. Boosales
Release No.: 34-48282
AAER-1828 Aug. 5, 2003 Alexander H. Edwards, III
Release No.: LR-18271
AAER-1827 Jul. 30, 2003 David S. Pearl, Esq.
Release No.: 34-48257
AAER-1826 Jul. 30, 2003 Richardson, et al.
Release No.: LR-18263
AAER-1825 Jul. 29, 2003 Jay P. Gilbertson, C.P.A.
Release No.: 34-48248
AAER-1824 Jul. 29, 2003 Philip L. Pascale, C.P.A.
Release No.: 34-48247
AAER-1823 Jul. 29, 2003 Michael J. Marrie, CPA and Brian L. Berry, CPA
Release No.: 34-48246
AAER-1821 Jul. 28, 2003 Citigroup, Inc.
Release No.: 34-48230
AAER-1820 Jul. 28, 2003 J.P. Morgan Chase & Co.
Release No.: LR-18252
AAER-1819 Jul. 24, 2003 John J. Canepa, CPA
Release No.: 34-48224
AAER-1818 Jul. 22, 2003 Jay Gilbertson, Albert Bergonzi and Dominick Derosa
Release No.: LR-18242
AAER-1817 Jul. 23, 2003 RSA Security, Inc.
Release No.: 34-48214
AAER-1816 Jul. 22, 2003 Rent-Way, Inc., et al.
Release No.: LR-18241
AAER-1815 Jul. 17, 2003 Arsin Corporation and Danis Yadegar-Mooshiabadi
Release No.: 34-48192
AAER-1814 Jul. 16, 2003 Xaibe, Inc. and Lowell Nicholas
Release No.: 34-48182
AAER-1813 Jul. 7, 2003 Carnegie International Corporation, et al.
Release No.: LR-18229
AAER-1811 Jul. 7, 2003 WorldCom Inc.
Release No.: LR-18219
AAER-1810 Jul. 2, 2003 WorldCom Inc.
Release No.: LR-18210
Second Quarter
AAER-1808 Jun. 30, 2003 Peregrine Systems, Inc.
Release No.: LR-18205
AAER-1807 Jun. 25, 2003 Robert C. Cloyd
Release No.: 34-48085
AAER-1806 Jun. 25, 2003 Peter J. Webb
Release No.: LR-18201
AAER-1805 Jun. 20, 2003 Henry C. Yuen and Elsie M. Leung
Release No.: LR-18199
AAER-1804 Jun. 19, 2003 Alexander Ajemian, et al.
Release No.: LR-18195
AAER-1803 Jun. 19, 2003 Robert Korkuc
Release No.: LR-18194
AAER-1802 Jun. 16, 2003 Steven S. Spitzer
Release No.: LR-18191
AAER-1801 Jun. 12, 2003 Terry W. Davis
Release No.: LR-18189
AAER-1800 Jun. 12, 2003 Gene S. Foster, Jamie Olis and Helen C. Sharkey
Release No.: LR-18188
AAER-1799 Jun. 6, 2003 Arthur A. Goodwin and William J. Burke
Release No.: LR-18180
AAER-1798 Jun. 6, 2003 Debra D. Valice
Release No.: 34-47997
AAER-1796 Jun. 5, 2003 Paul A. Allaire, G. Richard Thoman, Barry D. Romeril, Philip D. Fishbach, Daniel S. Marchibroda and Gregory B. Tayler
Release No.: LR-18174
AAER-1795 Jun. 4, 2003 Kenneth Wilchfort, CPA
Release No.: 34-47981
AAER-1794 Jun. 4, 2003 Marc Rabinowitz, CPA
Release No.: 34-47979
AAER-1793 Jun. 4, 2003 Ramiro M. Fernandez-Moris, Daniel S. Lezak, and Ramiro Rafael ("Ray") Fernandez
Release No.: LR-18171
AAER-1792 Jun. 4, 2003 Charles W. McCall
Release No.: LR-18170
AAER-1791 May 30, 2003 Umesh Malhotra, Paul Chopra, and David Manigaul
Release No.: LR-18162
AAER-1790 May 30, 2003 Umesh Malhotra
Release No.: 34-47947
AAER-1789 May 22, 2003 David R. Behanna, CPA
Release No.: 34-47907
AAER-1788 May 22, 2003 Philip G. Hirsch, CPA
Release No.: 34-47901
AAER-1787 May 22, 2003 PricewaterhouseCoopers LLP
Release No.: 34-47900
AAER-1786 May 21, 2003 Minuteman International, Inc., Gregory J. Rau, Thomas J. Nolan, and David L. Markison
Release No.: 34-47894
AAER-1785 May 19, 2003 WorldCom Inc.
Release No.: LR-18147
AAER-1784 May 16, 2003 Stephen L. Holden, Scott P. Skooglund, Kuldershan S. Padda, and Stephan C. Beal
Release No.: LR-18142
AAER-1783 May 15, 2003 Adam Gilburne
Release No.: LR-18139
AAER-1782 May 14, 2003 Zimmerman Sign Company and Jeffrey P. Johnson, CPA
Release No.: 34-47860
AAER-1781 May 14, 2003 Gary L. Monroe, William J. Rauwerkink, John R. Messinger and Robert T. Bassman
Release No.: LR-18136
AAER-1780 May 12, 2003 Reliant Resources, Inc. and Reliant Energy, Inc.
Release Nos.: 33-8232, 34-47828
AAER-1779 May 12, 2003 Keith Pietila, et al.
Release No.: LR-18131
AAER-1778 May 8, 2003 Eagle Building Technologies, Inc. and Anthony Damato
Release No.: LR-18127
AAER-1777 May 7, 2003 Andrx Corp.
Release No.: LR-18126
AAER-1776 May 7, 2003 Eddy L. Patterson
Release No.: LR-18125
AAER-1775 May 7, 2003 Nesco, Inc.
Release No.: 34-47808
AAER-1774 May 6, 2003 Michael R. Drogin, CPA
Release No.: 34-47804
AAER-1773 May 6, 2003 Andrx Corporation and Scott Lodin
Release No.: 34-47803
AAER-1772 May 6, 2003 Timothy E. Nolan
Release No.: 34-47802
AAER-1771 May 1, 2003 Kevin A. Howard, Michael W. Krautz, Kenneth D. Rice, Joseph Hirko, Kevin P. Hannon, Rex T. Shelby, and F. Scott Yeager
Release No.: LR-18122
AAER-1770 Apr. 30, 2003 Candie's, Inc.
Release Nos.: 33-8228, 34-47772
AAER-1769 Apr. 30, 2003 David M. Golden
Release Nos.: 33-8227, 34-47771
AAER-1768 Apr. 30, 2003 Maryann Brown
Release Nos.: 33-8226, 34-47770
AAER-1767 Apr. 30, 2003 Neil R. Cole
Release No.: 34-47769
AAER-1766 Apr. 30, 2003 Lawrence O'Shaughnessy, Gary H. Klein, Gary K. Levi and Mark Tucker
Release No.: LR-18120
AAER-1764 Apr. 24, 2003 Michael Marchese
Release No.: 34-47732
AAER-1763 Apr. 24, 2003 Brian Adley et al.
Release No.: LR-18104
AAER-1762 Apr. 24, 2003 David Decker, CPA and Theodore Fricke, CPA
Release No.: 34-47731
AAER-1760 Apr. 23, 2003 MaxWorldwide, Inc., f.k.a. L90, Inc.
Release No.: 34-47727
AAER-1759 Apr. 16, 2003 Matthew C. Gless
Release No.: LR-18093
AAER-1758 Apr. 14, 2003 Ed Johnson and Merl Holdings, Inc.com
Release No.: LR-18085
AAER-1757 Apr. 4, 2003 Joshua C. Cantor
Release No.: LR-18081
AAER-1756 Apr. 9, 2003 Patrick O. Wheeler
Release No.: LR-18078
AAER-1755 Apr. 8, 2003 Benjamin Rogatinsky and Reuven Rogatinsky
Release No.: LR-18076
AAER-1754 Apr. 7, 2003 Harrison Securities, Inc., Frederick C. Blumer and Nebrissa Song
Release No.: 34-47641
AAER-1752 Apr. 4, 2003 Kenneth K. Livesay, Angela C. Ayers, Kay Morgan, Cathy C. Edwards and Virginia B. Valentine
Release No.: LR-18070
AAER-1751 Apr. 4, 2003 Christopher F. Crawford
Release No.: 34-47633
AAER-1750 Apr. 1, 2003 William T. Owens and Weston L. Smith
Release No.: LR-18059
AAER-1749 Apr. 1, 2003 Emery Harris
Release No.: LR-18060
AAER-1747 Apr. 1, 2003 Thomas & Betts Corporation, et al.
Release No.: LR-18058
First Quarter
AAER-1746 Mar. 25, 2003 J.P. 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.: 34-47597
AAER-1745 Mar. 25, 2003 Robert Asti
Release No.: LR-18050
AAER-1744 Mar. 20, 2003 HealthSouth Corporation and Richard M. Scrushy
Release No.: LR-18044
AAER-1743 Mar. 19, 2003 John R. Boyd, and Christopher Curbello
Release No.: LR-18042
AAER-1742 Mar. 17, 2003 Merrill Lynch & Co., Inc., Daniel H. Bayly, Thomas W. Davis, Robert S. Furst and Schuyler M. Tilney
Release No.: LR-18038
AAER-1741 Mar. 17, 2003 Carl E. Putnam, et al.
Release No.: LR-18037
AAER-1739 Mar. 12, 2003 U.S. Technologies, Inc. and C. Gregory Earls
Release No.: LR-18031
AAER-1738 Mar. 12, 2003 Kevin A. Howard and Michael W. Krautz
Release No.: LR-18030
AAER-1737 Mar. 7, 2003 Spiegel, Inc.
Release No.: LR-18020
AAER-1736 Mar. 10, 2003 A. Robert Mancuso, Ronald R. Lanchoney, and Shamir A. Ally
Release No.: LR-18025
AAER-1735 Mar. 10, 2003 American Tissue, Inc., Medhi Gabayzadeh, Edward Stein and John Lorenz
Release No.: LR-18022
AAER-1734 Mar. 7, 2003 Barbara L. Berry, CPA
Release No.: 34-47474
AAER-1733 Mar. 7, 2003 W. Dale McGhie, CPA
Release No.: 34-47473
AAER-1732 Mar. 6, 2003 A. Robert Mancuso, Ronald R. Lanchoney, and Shamir A. Ally
Release No.: LR-18017
AAER-1731 Mar. 6, 2003 Acrodyne Communications, Inc.
Release No.: 34-47454
AAER-1730 Mar. 4, 2003 Lernout & Hauspie Speech Products, N.V.
Release No.: 34-47442
AAER-1729 Mar. 4, 2003 Lernout & Hauspie Speech Products, N.V.
Release No.: LR-18014
AAER-1728 Mar. 4, 2003 Kerry Kirby
Release No.: 34-47440
AAER-1727 Mar. 4, 2003 Truserv Corporation
Release No.: 34-47439
AAER-1726 Feb. 28, 2003 Joel M. Arnold, William L. Eveleth, Grant Graham, Thomas W. Hall, Douglas K. Hutchins, Bryan K. Treadway, John M. Walker, and Richard L. Weston
Release No.: LR-17996
AAER-1725 Feb. 28, 2003 Jeffrey M. Kalina, CPA
Release No.: 34-47427
AAER-1724 Feb. 27, 2003 J.P. 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.: 34-47416
AAER-1723 Feb. 27, 2003 Glen Andrew Folck
Release No.: LR-18002
AAER-1722 Feb. 26, 2003 Enterasys Networks, Inc. and Aprisma Management Technologies, Inc.
Release No.: 34-47405
AAER-1721 Feb. 26, 2003 Glen Andrew Folck
Release Nos.: 33-8196, 34-47404
AAER-1720 Feb. 26, 2003 Enio A. Montini, Jr. and Joseph A. Hofmeister
Release No.: LR-18000
AAER-1719 Feb. 13, 2003 G. Matthias Heinzelmann, III
Release No.: LR-17984
AAER-1718 Feb. 11, 2003 Umesh Malhotra, Paul Chopra, and David Manigault
Release No.: LR-17979
AAER-1717 Feb. 13, 2003 Gas & Oil Technologies, Inc. and Ingrid Aliet-Gass
Release No.: 33-8192
AAER-1716 Feb. 13, 2003 Glen Morinaka, CPA
Release No.: 33-8191
AAER-1715 Feb. 10, 2003 Christopher F. Crawford and Todd F. Katz; Richard C. Tyrer; Donald F. Marcus; Harry P. Adler
Release No.: LR-17978
AAER-1714 Feb. 10, 2003 Harry P. Adler
Release No.: 34-47341
AAER-1713 Feb. 10, 2003 Richard C. Tyrer
Release No.: 34-47340
AAER-1712 Feb. 10, 2003Donald F. Marcus
Release No.: 34-47339
AAER-1711 Feb. 4, 2003 Church Extension of the Church of God, Inc., United Management Services, Inc., James Perry Grubbs and Shearon Louis Jackson
Release No.: LR-17966
AAER-1709 Jan. 29, 2003 KPMG LLP, Joseph T. Boyle, Michael A. Conway, Anthony P. Dolanski and Ronald A. Safran
Release No.: LR-17954
AAER-1708 Jan. 28, 2003 Scott E. Edwards, CPA
Release No.: 34-47268
AAER-1707 Jan. 27, 2003 Albert Dunlap, et al.
Release No.: LR-17952
AAER-1706 Jan. 27, 2003 Phillip E. Harlow, CPA
Release No.: 34-47261
AAER-1705 Jan. 27, 2003 Robert J. Gluck
Release No.: 34-47260
AAER-1704 Jan. 27, 2003 Solucorp Industries Ltd., et al.
Release No.: LR-17951
AAER-1703 Jan. 27, 2003 Glenn R. Ohlhauser, C.A.
Release No.: 34-47256
AAER-1700 Jan. 13, 2003 John J. Canepa, CPA
Release No.: 34-47168
AAER-1699 Jan. 13, 2003 Anika Therapeutics, Inc., J. Melville Engle and Sean F. Moran
Release No.: 34-47167
AAER-1698 Jan. 9, 2003 Jeffrey Kalina
Release No.: LR-17924
AAER-1697 Jan. 7, 2003 Ramiro M. Fernandez-Moris, Daniel S. Lezak, and Ramiro Rafael ("Ray") Fernandez
Release No.: LR-17916

 

http://www.sec.gov/divisions/enforce/friactions/friactions2003.shtml


Modified: 02/18/2010