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Accounting and Auditing Enforcement Releases Archive 2006

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-2530 Dec. 29, 2006 Paul Heidbrink, CPA
Other Release No.: 34-55031
AAER-2529 Dec. 29, 2006 Whitemark Homes, Inc., Kenneth L. White, Robert B. Early, and Mitchell R. Gordon
Other Release No.: 34-55030
AAER-2528 Dec. 21, 2006 Interstate Bakeries Corporation
Other Release No.: 34-54994
AAER-2527 Dec. 21, 2006 Richard D. Power, Edward Federman, and Richard J. "Skip" Heger
Other Release No.: LR-19953
AAER-2526 Dec. 20, 2006 Paul E. Yarick
Other Release No.: LR-19951
See also: Complaint in this matter
AAER-2525 Dec. 15, 2006 James T. McCurdy, CPA
Other Release No.: 34-54945
AAER-2524 Dec. 14, 2006 Mark B. Leffers, CPA
Other Release No.: 34-54940
AAER-2523 Dec. 11, 2006 Michael S. Joseph, CPA
Other Release No.: 33-8759
AAER-2522 Dec. 11, 2006 Thomas F. Garbe
Other Release No.: 34-54906
AAER-2521 Dec. 5, 2006 John Giesecke, Jr., Joseph J. Shew, and John R. DeSimone
Other Release No.: LR-19935
AAER-2520 Dec. 4, 2006 Bart A. Thielbar, David A. Monaghan, Keith W. Beachler, Jana L. Quam And Cary B. Griswold
Other Release No.: LR-19932
AAER-2519 Dec. 4, 2006 Andrew J. Zahn, Philip J. Sexauer, and Cynthia K. Berryman
Other Release No.: LR-19931
AAER-2518 Nov. 29, 2006 Ashland Inc. and William C. Olasin
Other Release No.: 34-54830
AAER-2517 Nov. 28, 2006 Kenneth W. Haver, CPA
Other Release No.: 34-54824
AAER-2516 Nov. 17, 2006 Bruce M. Perry
Other Release Nos.: 34-54776, 33-8755
AAER-2515 Nov. 15, 2006 Stephen Richards
Other Release No.: LR-19912
AAER-2514 Nov. 15, 2006 Glenn E. Glasshagel
Other Release No.: LR-19911
AAER-2513 Nov. 9, 2006 Thomas Clark
Other Release No.: 34-54736
AAER-2512 Nov. 8, 2006 Stuart Wolff and Peter Tafeen
Other Release No.: LR-19904
AAER-2511 Nov. 7, 2006 Stansbury Holdings, et al.
Other Release No.: LR-19901
AAER-2510 Nov. 6, 2006 David Kreinberg, CPA
Other Release No.: 34-54712
AAER-2509 Nov. 3, 2006 Sanjay Kumar
Other Release No.: LR-19898
AAER-2508 Nov. 2, 2006 Michael Moran, James Sievers, Martin Zaepfel, James Cannataro, John Steele, Michael Crusemann and Michael Otto
Other Release No.: LR-19897
See also:
Complaint: Michael Crusemann and Michael Otto
Complaint: John R. Steele
Complaint: Martin Zaepfel
Complaint: James R. Cannataro
Complaint: Michael R. Moran and James W. Sievers
AAER-2507 Nov. 2, 2006 Horst Hansen
Other Release No.: 34-54689
AAER-2506 Oct. 31, 2006 Douglas W. Marcille, CPA
Other Release No.: 34-54677
AAER-2505 Oct. 31, 2006 Eric G. Borrmann
Other Release No.: LR-19895
AAER-2504 Oct. 30, 2006 Delphi Corporation, J.T. Battenberg, III, Alan Dawes, Paul Free, John Blahnik, Milan Belans, Catherine Rozanski, Judith Kudla, Scot McDonald, B.N Bahadur, Atul Pasricha, Laura Marion, Stuart Doyle and Kevin Curry
Other Release No.: LR-19891
See also: Complaint in this matter; Administrative Proceeding Nos. 34-54665, 34-54666, 34-54667 and 34-54668
AAER-2503 Oct. 30, 2006 Kevin Curry
Other Release No.: 34-54668
AAER-2502 Oct. 30, 2006 Laura Marion
Other Release No.: 34-54667
AAER-2501 Oct. 30, 2006 Stuart Doyle
Other Release No.: 34-54666
AAER-2500 Oct. 30, 2006 B. N. Bahadur
Other Release No.: 34-54665
AAER-2499 Oct. 27, 2006 Martin J. Merritt, CPA
Other Release No.: 34-54661
AAER-2498 Oct. 25, 2006 Thomas P. Clark
Other Release No.: LR-19884
AAER-2497 Oct. 24, 2006 Jacob ("Kobi") Alexander, David Kreinberg, and William F. Sorin
Other Release No.: LR-19878
AAER-2496 Oct. 20, 2006 Ronald J. Goedde, CPA
Other Release No.: 34-54634
AAER-2495 Oct. 17, 2006 Keith G. Baxter, et al.
Other Release No.: LR-19872
AAER-2494 Oct. 16, 2006 Gregory A. Brady, et al.
Other Release No.: LR-19871
AAER-2493 Intentionally omitted
AAER-2492 Oct. 13, 2006 Jerry K. Castleman, Cheryl I. Lipshutz, and Kathleen M. Lynn
Other Release No.: LR-19865
See also: Complaint in this matter
AAER-2491 Oct. 3, 2006 Mark P. Abide, CPA
Other Release No.: 34-54564
Third Quarter
AAER-2490 Sep. 29, 2006 William S. DeLoach, Maria M. Garcia and Rosario F. Licata
Other Release No.: LR-19853
AAER-2489 Sep. 28, 2006 Diane Kayser (CPA)
Other Release No.: 34-54534
AAER-2488 Sep. 28, 2006 William Scott DeLoach (CPA)
Other Release No.: 34-54532
AAER-2487 Sep. 28, 2006 Steven V. Cotton
Other Release No.: LR-19850
See also: Complaint in this matter
AAER-2486 Sep. 27, 2006 The Children's Internet, Inc., Nasser V. Hamedani, Sholeh A. Hamedani, Peter A. Perez, Cort L. Poyner and Two Dog Net, Inc.
Other Release No.: LR-19849
See also: Complaint in this matter
AAER-2485 Sep. 27, 2006 Lantronix, Inc.
Other Release Nos.: 33-8745, 34-54525
AAER-2484 Sep. 27, 2006 James N. Stanard, Martin J. Merritt And Michael W. Cash
Other Release No.: LR-19847
See also: Complaint in this matter
AAER-2483 Sep. 20, 2006 Walid H. Maghrib
Other Release No.: LR-19840
See also: Complaint in this matter
AAER-2480 Sep. 14, 2006 Billy David Deaton
Other Release No.: LR-19834
AAER-2479 Sep. 14, 2006 Jim Bob Brown
Other Release No.: LR-19832
AAER-2478 Aug. 23, 2006 Dennis R. Staal
Other Release No.: 34-54355
AAER-2477 Aug. 22, 2006 Mark J. Corjay
Other Release No.: 34-54345
AAER-2476 Aug. 17, 2006 Armand Dauplaise and Bernard Shinder
Other Release No.: LR-19808
AAER-2475 Aug. 17, 2006 Dawn M. Schlegel and Sandra Hatfield
Other Release No.: LR-19806
See also: Complaint in this matter
AAER-2474 Aug. 11, 2006 Joseph A. Rougraff, CPA
Other Release No.: 34-54303
AAER-2473 Aug. 10, 2006 Paul W. Mikus and John V. Cracchiolo
Other Release No.: LR-19800
See also: Complaint in this matter
AAER-2472 Aug. 9, 2006 Jacob (“Kobi”) Alexander, David Kreinberg, and William F. Sorin
Other Release No.: LR-19796
See also: Complaint in this matter
AAER-2471 Aug. 1, 2006 Blast Energy Services, Inc. f/k/a Verdisys, Inc., Daniel W. Williams and Andrew G. Wilson
Other Release No.: LR-19786
AAER-2470 Jul. 31, 2006 Lawrence A. Stoler, CPA
Other Release Nos.: 33-8726, 34-54246, IA-2539
AAER-2469 Jul. 31, 2006 James R. Powell, Ralph Mitchell, Mark J. Corjay, E. Suzanne Garrett, and Michael D. Scannell
Other Release No.: LR-19781
AAER-2468 Jul. 28, 2006 Eric A. McAfee
Other Release No.: 34-54234
AAER-2467 Jul. 27, 2006 Mark P. Abide, Scott D. Sullivan, Buford Yates, Jr., Betty Vinson and Troy M. Normand, and David F. Myers
Other Release No.: LR-19776
See also: Complaint in this matter
AAER-2466 Jul. 25, 2006 James S. Adams, CPA
Other Release No.: 34-54208
AAER-2465 Jul. 25, 2006 Rollin M. Dick, CPA
Other Release No.: 34-54207
AAER-2464 Jul. 25, 2006 Endocare, Inc., Kevin M. Quilty, and Jerry W. Anderson
Other Release No.: LR-19772
See also: Complaint in this matter
AAER-2463 Jul. 24, 2006 Weston L. Smith, CPA
Other Release No.: 34-54197
AAER-2462 Jul. 20, 2006 Richard J. Lajoie, Jr.
Other Release No.: 34-54187
AAER-2461 Jul. 20, 2006 William T. Owens and Weston L. Smith
Other Release No.: LR-19766
AAER-2460 Jul. 19, 2006 L. Michael Hart
Other Release No.: 34-54172
AAER-2459 Jul. 11, 2006 Marvin Winick
Other Release No.: 34-54128
AAER-2458 Jul. 7, 2006 Rollin M. Dick and James S. Adams
Other Release No.: LR-19756
AAER-2457 Jul. 5, 2006 Craig M. Waggy
Other Release No.: 34-54099
AAER-2456 Jul. 5, 2006 John Samson, John G. A. Munro, Ian N. Campbell, and John H. Whelan
Other Release No.: LR-19754
See also: Complaint in this matter
Second Quarter
AAER-2455 Jun. 30, 2006 Greentech USA, Inc. and Roland L. Breton
Other Release Nos.: 34-54076, 33-8719
AAER-2454 Jun. 30, 2006 Information Architects Corporation, William Overhulser and Michael Clark
Other Release Nos.: 34-54075, 33-8718
AAER-2453 Jun. 28, 2006 Walco International, Inc. and James C. Robison
Other Release Nos.: 34-54062, 33-8717
AAER-2452 Jun. 28, 2006 Virbac Corporation, Thomas L. Bell, Joseph A. Rougraff, Douglas A. Hubert, James C. Robison, and Craig S. Campbell
Other Release Nos.: LR-19746
AAER-2451 Jun. 28, 2006 Vedco, Inc. and Craig S. Campbell
Other Release Nos.: 34-54061, 33-8716
AAER-2450 Jun. 28, 2006 William T. Owens, et al.
Other Release No.: LR-19743
AAER-2449 Jun. 28, 2006 Raytheon Company, Daniel P. Burnham, and Aldo R. Servello
Other Release Nos.: 34-54057, 33-8715
AAER-2448 Jun. 27, 2006 Douglas R. Bauer
Other Release No.: 34-54049
AAER-2447 Jun. 27, 2006 Accounting Consultants, Inc., and Carol L. McAtee, CPA
Other Release No.: 34-54048
AAER-2446 Jun. 27, 2006 PowerLinx, Inc. (f/k/a SeaView Video Technology, Inc.), George S. Bernardich III, and James R. Cox
Other Release No.: LR-19740
See also: Complaint in this matter; Administrative Proceeding Nos. 34-54048 and 34-53049
AAER-2445 Jun. 22, 2006 Julian W. Eidson
Other Release No.: 34-54031
AAER-2444 Jun. 22, 2006 Wallace G. Haislip
Other Release No.: 34-54030
AAER-2443 Jun. 22, 2006 Scientific-Atlanta, Inc.
Other Release No.: LR-19735
See also: Complaint in this matter; Administrative Proceeding Nos. 34-54030 and 34-54031
AAER-2442 Jun. 19, 2006 Sanjay Kumar and Stephen Richards
Other Release No.: LR-19730
AAER-2441 Jun. 7, 2006 Nevanna Sacks, CPA
Other Release No.: 34-53953
AAER-2440 Jun. 7, 2006 Brady M. Schofield
Other Release No.: LR-19721
See also: Complaint in this matter
AAER-2439 Jun. 7, 2006 Greg A. Gadel and Daniel J. Skrypek
Other Release No.: LR-19720
See also: Complaint in this matter
AAER-2438 Jun. 7, 2006 Joseph P. Micatrotto
Other Release No.: LR-19719
See also: Complaint in this matter
AAER-2437 Jun. 6, 2006 David A. Rodriguez, CPA
Other Release No.: 34-53944
AAER-2436 Jun. 2, 2006 James T. McCurdy
Other Release No.: 34-53936
Note: See also the Order in this matter
AAER-2435 Jun. 1, 2006 William T. Owens
Other Release No.: 34-53929
AAER-2434 May 30, 2006 Tribune Company
Other Release No.: 34-53882
AAER-2433 May 23, 2006 Federal National Mortgage Association
Other Release No.: LR-19710
See also: Complaint in this matter
AAER-2432 May 18, 2006 William D. Baker, CPA
Other Release No.: 34-53830
AAER-2431 May 17, 2006 Kenneth B. Janeski, CPA
Other Release No.: 34-53821
AAER-2430 May 17, 2006 John M. Wong, CPA
Other Release No.: 34-53820
AAER-2429 May 15, 2006 Exotics.com, Inc.
Other Release No.: LR-19699
See also: Administrative Proceeding
AAER-2428 May 15, 2006 Barry F. Duggan, CGA
Other Release No.: 34-53803
AAER-2427 May 8, 2006 James R. Ahrns, Jr., CPA
Other Release No.: 34-53766
AAER-2426 May 5, 2006 Unified Fund Services, Inc. and Michael E. Durham
Other Release No.: IC-27312, 34-53762
AAER-2425 May 3, 2006 Michael E. Peppel, Ira H. Stanley, Jr. and David J. White
Other Release No.: LR-19685

See also: Complaint in this matter
AAER-2424 Apr. 27, 2006 Oil States International, Inc.
Other Release No.: 34-53732
AAER-2423 Apr. 27, 2006 Lumenis Ltd., Sagi A. Genger and Kevin Morano
Other Release No.: LR-19675
See also: Complaint in this matter
AAER-2422 Apr. 27, 2006 Ingles Markets Incorporated
Other Release No.: LR-19673
See also: Complaint in this matter
AAER-2421 Apr. 26, 2006 Chaim Schwartzbard, CPA
Other Release No.: 34-53725
AAER-2420 Apr. 25, 2006 Ranko Cucuz, William D. Shovers, Jesus Bonilla-Valdez, Ronald Lee Kolakowski, and HLI Operating Company, Inc., f/k/a Hayes Lemmerz International, Inc.
Other Release No.: LR-19668
See also: Complaint in this matter
AAER-2419 Apr. 25, 2006 Greg Jones
Other Release No.: 34-53718
AAER-2418 Apr. 25, 2006 Allen Buntin
Other Release No.: 34-53717
AAER-2417 Apr. 25, 2006 James Jarrett
Other Release No.: 34-53716
AAER-2416 Apr. 17, 2006 Dale G. Rasmussen, Esq.
Other Release No.: 34-53662
AAER-2415 Apr. 17, 2006 David T. Leboe, CPA
Other Release Nos.: 34-53661
AAER-2414 Apr. 17, 2006 Tyco International Ltd.
Other Release No.: LR-19657
See also: Complaint in this matter
AAER-2413 Apr. 13, 2006 Thom A. Faria, Stephen J. McLaughlin and William M. Stickney
Other Release No.: LR-19656
See also: Complaint in this matter
AAER-2412 Apr. 12, 2006 Michael D. Karsch
Other Release Nos.: 34-53636
AAER-2411 Apr. 12, 2006 Dollar General Corp., et al.
Other Release No.: LR-19653
AAER-2410 Apr. 12, 2006 PKF and Anthony Frederick John Mead
Other Release No.: LR-19652
See also: Complaint in this matter
AAER-2409 Apr. 12, 2006 PKF, Anthony Frederick John Mead, FCA and Stuart John Barnsdall, ACA
Other Release Nos.: 33-8675, 34-53633
AAER-2408 Apr. 7, 2006 Exotics.com, Inc., et al.
Other Release No.: LR-19645
AAER-2407 Apr. 6, 2006 Armand Dauplaise and Bernard Shinder
Other Release No.: LR-19643
First Quarter
AAER-2406 Mar. 30, 2006 Clete D. Madden, CPA, and David L. Huffman, CPA
Other Release No.: 34-53574
AAER-2405 Mar. 30, 2006 Aron R. Carr, CPA
Other Release No.: 34-53573
AAER-2404 Mar. 29, 2006 Thomas A. Skoulis, Peter M. Frankl, Alan B. Lefkof and William D. Baker
Other Release No.: LR-19630
See also: Complaint in this matter
AAER-2403 Mar. 29, 2006 Netopia, Inc.
Other Release No.: 34-53566
AAER-2402 Mar. 29, 2006 Eric Tyra, Scott Wynne, Peter Berman, and Scott Carey
Other Release No.: LR-19629
AAER-2401 Mar. 29, 2006 Fernando J. Espuelas et al.
Other Release No.: LR-19627
See also: Complaint in this matter
AAER-2400 Mar. 28, 2006 Gregory A. Brady, et al.
Other Release No.: LR-19624
AAER-2399 Mar. 27, 2006 David T. Leboe and Dale G. Rasmussen
Other Release No.: LR-19623
See also: Complaint in this matter
AAER-2398 Mar. 22, 2006 Savvides & Partners/PKF Cyprus, Pavlos Meletiou, R.K. Dhawan and Co., and
R.K. Dhawan
Other Release No.: LR-19622
See also: Complaint in this matter
AAER-2397 Mar. 21, 2006 Anthony P. Dolanski, CPA
Other Release No.: 34-53533
AAER-2396 Mar. 21, 2006 Bruce Hill, et al.
Other Release No.: LR-19617
AAER-2395 Mar. 20, 2006 Bruce G. Hill, Esq.
Other Release No.: 34-53517
AAER-2394 Mar. 20, 2006 Barry Richard Kusatzky
Other Release No.: LR-19614
AAER-2393 Mar. 8, 2006 Michael B. Johnson, CPA and Michael Johnson & Co., LLC
Other Release No.: 34-53444
AAER-2392 Mar. 3, 2006 Andrew J. McAdams, CPA
Other Release No.: 34-53404
AAER-2391 Mar. 2, 2006 Symbol Technologies, Inc., et al.
Other Release No.: LR-19585
AAER-2390 Mar. 1, 2006 Ronald A. Safran, CPA
Other Release No.: 34-53392
AAER-2389 Mar. 1, 2006 Michael A. Conway, CPA
Other Release No.: 34-53391
AAER-2388 Feb. 28, 2006 Elsie M. Leung, CPA
Other Release No.: 34-53387
AAER-2387 Feb. 27, 2006 Jeffrey P. Jorissen, Gary A. Shiffman and Mary A. Petrella
Other Release No.: LR-19580
AAER-2386 Feb. 27, 2006 Sun Communities, Inc. and Sun Communities Operating Limited Partnership
Other Release No.: 34-53381; 33-8665
AAER-2385 Feb. 27, 2006 Gregory G. Nelson, CPA
Other Release No.: 34-53380
AAER-2384 Feb. 27, 2006 Helen Haiwen He
Other Release No.: 34-53379; 33-8664
AAER-2383 Feb. 27, 2006 Geoffrey Jie Wei, CPA (China)
Other Release No.: 34-53378
AAER-2382 Feb. 27, 2006 NetEase.com, Inc.
Other Release No.: LR-19578
See also: Complaint in this matter
AAER-2381 Feb. 27, 2006 Leonard Goldner
Other Release No.: 34-53375
AAER-2380 Feb. 22, 2006 Thomas J. Yoho, CPA
Other Release No.: 34-53344
AAER-2379 Feb. 22, 2006 KPMG LLP, et al.
Other Release No.: LR-19573
AAER-2378 Feb. 17, 2006 Scott K. Barton, CPA
Other Release No.: 34-53334
AAER-2377 Feb. 17, 2006 Edward A. Heil, CPA
Other Release No.: 34-53330
AAER-2376 Feb. 16, 2006 Kevin Hall, CPA, and Rosemary Meyer, CPA
Other Release No.: 34-53326
Note: See also the Order in this matter
AAER-2375 Feb. 16, 2006 Eric J. McCracken, et al.
Other Release No.: LR-19567
AAER-2374 Feb. 8, 2006 Elsie M. Leung
Other Release No.: LR-19558
AAER-2373 Feb. 7, 2006 Bruce E. Snyder, Jr.
Other Release No.: LR-19557
AAER-2371 Feb. 9, 2006 American International Group, Inc.
Other Release No.: LR-19560
See also: Complaint in this matter
AAER-2370 Feb. 7, 2006 Cummins Inc.
Other Release No.: 34-53236
AAER-2369 Feb. 2, 2006 Ronald Ferguson, Elizabeth Monrad, Robert Graham, Christopher Garand, and Christian Milton
Other Release No.: LR-19552
See also: Complaint in this matter
AAER-2368 Jan. 30, 2006 Thomas P. Clark
Other Release No.: LR-19548
AAER-2367 Jan. 20, 2006 Herbert J. Mortland, CPA, and Mortland & Co., P.C.
Other Release No.: 34-53162, File No. 3-12155
AAER-2366 Jan. 20, 2006 Stansbury Holdings Corporation, Aldine J. Coffman, Jr., Dennis R. Staal, CPA, Richard E. Sellers, CPA, and Sellers & Associates P.C.
Other Release No.: LR-19537
AAER-2365 Jan. 20, 2006 Eric Tyra, Scott Wynne, Peter Berman, and Scott Carey
Other Release No.: LR-19533
AAER-2364 Jan. 19, 2006 Sport-Haley, Inc., Steve S. Auger, and Kenneth R. LeCrone
Other Release No.: LR-19532
AAER-2363 Jan. 13, 2006 William T. Fricke, CPA
Other Release No.: 34-53125
AAER-2362 Jan. 11, 2006 Pegasus Satellite Communications, Inc., and Pegasus Media & Communications, Inc.
Other Release Nos.: 33-8653; 34-53100
AAER-2361 Jan. 4, 2006 Alan C. Goldsworthy, Walter T. Hilger, and Mark E. Sullivan
Other Release No.: LR-19521
See also: Complaint in this matter
AAER-2360 Jan. 4, 2006 McAfee, Inc.
Other Release No.: LR-19520
See also: Complaint in this matter
AAER-2359 Jan. 4, 2006 Applix, Inc.
Other Release Nos.: 33-8651, 34-53049

 

http://www.sec.gov/divisions/enforce/friactions/friactions2006.shtml


Modified: 02/18/2010