Accounting and Auditing Enforcement Releases

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.

Date Sort ascending	Respondents
Date: Aug. 1, 2007	Respondents: Carole D. Argo Release No. LR-20221, AAER-2662 See Also: Complaint in this matter
Date: Aug. 1, 2007	Respondents: Integrated Silicon Solution, Inc. and Gary L. Fischer Release No. LR-20219, AAER-2661 See Also: Complaint in this matter
Date: July 31, 2007	Respondents: Aspen Technology, Inc. Release No. 33-8827, 34-56170, AAER-2660
Date: July 30, 2007	Respondents: Dean A. Nichols Release No. LR-20217, AAER-2659
Date: July 26, 2007	Respondents: Delta & Pine Land Company and Turk Deltapine, Inc. Release No. LR-20214, AAER-2657 See Also: Complaint in this matter , Administrative Proceedings Release
Date: July 26, 2007	Respondents: Cardinal Health, Inc. Release No. LR-20212, AAER-2654 See Also: Complaint in this matter
Date: July 26, 2007	Respondents: Patrick E. Chew, CPA Release No. 34-56137, AAER-2656
Date: July 26, 2007	Respondents: Anne M. Pember Release No. 34-56136, AAER-2655
Date: July 26, 2007	Respondents: Delta & Pine Land Company and Turk Deltapine, Inc. Release No. 34-56138, AAER-2658, AAER-2657
Date: July 25, 2007	Respondents: ConAgra Foods, Inc. Release No. LR-20206, AAER-2652 See Also: Complaint in this matter
Date: July 25, 2007	Respondents: Robert J. Therrien Release No. LR-20210, AAER-2653 See Also: Complaint in this matter
Date: July 24, 2007	Respondents: John C. Charters and Richard E. Fresia Release No. LR-20204, AAER-2650 See Also: Fresia
Date: July 24, 2007	Respondents: Ayal Rosenthal, CPA Release No. 34-56123, AAER-2651
Date: July 19, 2007	Respondents: David C. Drummond, John P. Hayes, and Patrick E. Murphy, and Patrick T. Chew Release No. LR-20202, AAER-2649
Date: July 19, 2007	Respondents: Ernst & Young Chartered Accountants and Denis O'Hogan Release No. 34-56104, AAER-2647
Date: July 19, 2007	Respondents: David C. Drummond, John P. Hayes, and Patrick E. Murphy Release No. 34-56105, AAER-2648
Date: July 18, 2007	Respondents: James M. Materna, John R. Holtzhauser, and Paul R. Venesky Release No. LR-20199, AAER-2642 See Also: Complaint in this matter , Administrative Proceedings Release
Date: July 18, 2007	Respondents: Lorine Sweeney and Gary Scherping; Ilona Kay Collin; David Eric Nesvisky; Robert Allen Diehl; Madhavan Sivathanu Pillai Release No. LR-20197, AAER-2641 See Also: Complaints in this matter Sweeney and Scherping , Collins , Nesvisky , Diehl , Pillai , Administrative Proceedings Release , Administrative Proceedings Release , Administrative Proceedings Release
Date: July 18, 2007	Respondents: Jeffrey McMahon, CPA Release No. 34-56097, AAER-2646
Date: July 18, 2007	Respondents: OM Group, Inc. Release No. 33-8826, 34-56089, AAER-2643, AAER-2642
Date: July 17, 2007	Respondents: Paul Anthony Davis Release No. 34-56084, AAER-2639
Date: July 17, 2007	Respondents: Ronald Renjilian Release No. 34-56083, AAER-2645, AAER-2641
Date: July 17, 2007	Respondents: Jay D. Bolding (CPA) Release No. 34-56087, AAER-2640
Date: July 17, 2007	Respondents: Quovadx, Inc. Release No. 33-8825, 34-56082, AAER-2644, AAER-2641
Date: July 16, 2007	Respondents: Kipp D. Orme, CPA Release No. 34-56078, AAER-2636
Date: July 16, 2007	Respondents: Richard R. Hylland, CPA Release No. 34-56080, AAER-2638
Date: July 16, 2007	Respondents: Kurt D. Whitesel, CPA Release No. 34-56079, AAER-2637
Date: July 13, 2007	Respondents: B. J. Thomas Release No. 34-56066, AAER-2634
Date: July 13, 2007	Respondents: Paul Kearney Release No. 34-56074, AAER-2635
Date: July 12, 2007	Respondents: Michael F. Shanahan, Sr., et al. Release No. LR-20193, AAER-2633 See Also: Complaint in this matter
Date: July 9, 2007	Respondents: Brightpoint, Inc., American International Group, Inc., Phillip Bounsall, John Delaney and Timothy Harcharik Release No. LR-20185, AAER-2632
Date: July 2, 2007	Respondents: Chancellor Corporation, et al. Release No. LR-20177, AAER-2630
Date: July 2, 2007	Respondents: Mark Leslie, Kenneth E. Lonchar, Paul A. Sallaberry, Michael M. Cully and Douglas S. Newton Release No. LR-20178, AAER-2631 See Also: Complaint in this matter
Date: June 29, 2007	Respondents: Michael W. Sulfridge Release No. LR-20173, AAER-2625 See Also: Complaint in this matter
Date: June 29, 2007	Respondents: James P. O'Donnell, Jay D. Bolding and Debra L. Keith; Kenneth W. DiFonzo; Dwight J. Goslee and Harry J. Hill Release No. LR-20176, AAER-2629
Date: June 29, 2007	Respondents: Dwight J. Goslee and Harry J. Hill Release No. 34-55996, AAER-2628
Date: June 29, 2007	Respondents: CVS Caremark Corporation, Philip C. Galbo, and Larry Solberg Release No. 33-8815, 34-55982, AAER-2626
Date: June 29, 2007	Respondents: Kevin Hall, CPA and Rosemary Meyer, CPA Release No. 34-55987, AAER-2627
Date: June 25, 2007	Respondents: Kevin B. Collins Release No. LR-20166, AAER-2624 See Also: Complaint in this matter , Administrative Proceedings Release
Date: June 25, 2007	Respondents: International Business Machines Corporation Release No. 34-55954, AAER-2623 See Also: Litigation Release No. 20166
Date: June 22, 2007	Respondents: Graham Release No. LR-20163, AAER-2621 See Also: Complaint in this matter
Date: June 22, 2007	Respondents: Forman, et al. Release No. LR-20164, AAER-2622 See Also: Complaint in this matter
Date: June 20, 2007	Respondents: Jeffrey McMahon Release No. LR-20159, AAER-2619 See Also: Complaint in this matter
Date: June 20, 2007	Respondents: Cambrex Corporation Release No. 34-55933, AAER-2620
Date: June 20, 2007	Respondents: Allied Capital Corporation Release No. 34-55931, AAER-2618
Date: June 18, 2007	Respondents: Tom Shanahan and Clem Hannon Release No. LR-20156, AAER-2617 See Also: Complaint in this matter
Date: June 8, 2007	Respondents: Raymond L. Mathiasen, CPA Release No. 34-55887, AAER-2615
Date: June 5, 2007	Respondents: International Business Machines Corporation Release No. 34-55858, AAER-2616
Date: June 1, 2007	Respondents: Joseph P. Nacchio, Robert S. Woodruff, Robin R. Szeliga, Afshin Mohebbi, James J. Kozlowski and Frank T. Noyes Release No. LR-20138, AAER-2614 See Also: Complaint in this matter , Administrative Proceedings Release
Date: June 1, 2007	Respondents: Robin R. Szeliga (CPA) Release No. 34-55842, AAER-2613
Date: May 23, 2007	Respondents: The BISYS Group, Inc. Release No. LR-20125, AAER-2611 See Also: Complaint in this matter
Date: May 23, 2007	Respondents: Arthur A. Goodwin Release No. LR-20126, AAER-2612
Date: May 22, 2007	Respondents: Gerald H. Levine and Marie A. Levine Release No. LR-20124, AAER-2610
Date: May 14, 2007	Respondents: Gayle Spence Luacaw Release No. LR-20114, AAER-2609
Date: May 10, 2007	Respondents: Penthouse International, Inc., Charles Samel and Jason Galanis Release No. LR-20110, AAER-2608
Date: May 8, 2007	Respondents: Motorola, Inc. Release No. 34-55725, AAER-2607
Date: May 3, 2007	Respondents: Gary V. Morris Release No. LR-20104, AAER-2606
Date: May 2, 2007	Respondents: Capitol Distributing, LLC and Terry M. Phillips Release No. LR-20100, AAER-2604 See Also: Complaint in this matter , Administrative Proceedings Release
Date: May 2, 2007	Respondents: Terry M. Phillips Release No. 34-55696, AAER-2605, AAER-2604
Date: April 30, 2007	Respondents: Richard D. Power, Edward Federman, and Richard J. "Skip" Heger Release No. LR-20096, AAER-2603
Date: April 26, 2007	Respondents: Baker Hughes Incorporated and Roy Fearnley Release No. LR-20094, AAER-2602 See Also: Complaint in this matter
Date: April 25, 2007	Respondents: Merle D. Lewis, Richard R. Hylland, Kipp D. Orme, and Kurt D. Whitesel Release No. LR-20091, AAER-2601
Date: April 25, 2007	Respondents: Cosmo Corigliano, Anne M. Pember, Casper Sabatino, and Kevin T. Kearney, Defendants, and Agnes T. Corigliano, Carleton H. Pember IV, and Mary Louise Scully, Relief Defendants Release No. LR-20089, AAER-2600
Date: April 23, 2007	Respondents: Richard M. Scrushy Release No. LR-20084, AAER-2599
Date: April 20, 2007	Respondents: Bernard Shinder Release No. LR-20083, AAER-2598
Date: April 19, 2007	Respondents: Sanjay Kumar and Stephen Richards Release No. LR-20082, AAER-2597
Date: April 12, 2007	Respondents: Jimmy Lynn Bradley Release No. 34-55622, AAER-2595
Date: April 12, 2007	Respondents: Lesley Don Cole (CPA) Release No. 34-55623, AAER-2596
Date: April 9, 2007	Respondents: Lindsey P. Vinson Release No. 34-55603, AAER-2594
Date: April 5, 2007	Respondents: Myron F. Olesnyckyj, Esq. Release No. 34-55587, AAER-2593
Date: April 3, 2007	Respondents: Jimmy Lynn Bradley and Lesley Don Cole Release No. LR-20068, AAER-2592 See Also: Complaint in this matter
Date: April 2, 2007	Respondents: Tenet Healthcare Corporation, David L. Dennis, Thomas B. Mackey, Christi R. Sulzbach, and Raymond L. Mathiasen Release No. LR-20067, AAER-2591 See Also: Complaint in this matter
Date: April 2, 2007	Respondents: Martin E. Kenney, Jr. Release No. LR-20064, AAER-2589 See Also: Amended Complaint in this matter
Date: April 2, 2007	Respondents: Danny Edward Moudy Release No. 34-55568, AAER-2590
Date: March 29, 2007	Respondents: David McQuillin Release No. LR-20059, AAER-2586
Date: March 29, 2007	Respondents: Amber Schatz, CPA Release No. 34-55554, AAER-2587
Date: March 29, 2007	Respondents: Atlas Air Worldwide Holdings, Inc. Release No. 34-55556, AAER-2588
Date: March 28, 2007	Respondents: Jordan H. Mintz and Rex R. Rogers Release No. LR-20058, AAER-2584 See Also: Complaint in this matter
Date: March 28, 2007	Respondents: Edward S. Pliner, CPA Release No. 34-55551, AAER-2585
Date: March 27, 2007	Respondents: Myron F. Olesnyckyj Release No. LR-20056, AAER-2583
Date: March 26, 2007	Respondents: Collins & Aikman Corporation, David A. Stockman, J. Michael Stepp, Gerald E. Jones, David R. Cosgrove, John G. Galante, Elkin B. McCallum, Paul C. Barnaba, Christopher M. Williams and Thomas V. Gougherty Release No. LR-20055, AAER-2581 See Also: Complaint in this matter
Date: March 26, 2007	Respondents: Ernst & Young LLP Release No. 34-55523, AAER-2580
Date: March 16, 2007	Respondents: Conrad M. Black, F. David Radler and Hollinger Inc. Release No. LR-20043, AAER-2582
Date: March 15, 2007	Respondents: Franklyn A. Caine, Edward S. Pliner, and James E. Gray Release No. LR-20041, AAER-2577 See Also: Complaint: Franklyn A. Caine , Complaint: Edward S. Pliner , Complaint: James E. Gray
Date: March 15, 2007	Respondents: Franklyn A. Caine Release No. 33-8790, 34-55476, AAER-2578
Date: March 12, 2007	Respondents: Frank A. Dunn, Douglas C. Beatty, Michael J. Gollogly and MaryAnne E. Pahapill (a.k.a. Mary Anne Poland) Release No. LR-20036, AAER-2576 See Also: Complaint in this matter
Date: March 9, 2007	Respondents: Steven J. Landmann Release No. 34-55432, AAER-2574
Date: March 9, 2007	Respondents: C. Burt Duren Release No. 34-55434, AAER-2575
Date: March 7, 2007	Respondents: NorthWestern Corporation Release No. 34-55416, AAER-2573
Date: March 6, 2007	Respondents: Charles Michael Martin Release No. LR-20029, AAER-2572 See Also: Complaint in this matter
Date: March 2, 2007	Respondents: David C. Kirkpatrick Release No. 34-55383, AAER-2569
Date: March 2, 2007	Respondents: John Paul Orr Release No. 34-55384, AAER-2570
Date: March 1, 2007	Respondents: Leonard M. Snyder, H. Dane Reynolds, C. Burt Duren, and Carey Johnson Release No. LR-20025, AAER-2568
Date: Feb. 28, 2007	Respondents: Kent H. Roberts Release No. LR-20020, AAER-2567 See Also: Complaint in this matter
Date: Feb. 27, 2007	Respondents: Robert A. Ness, Jr. Release No. 34-55359, AAER-2566
Date: Feb. 26, 2007	Respondents: Matthew E. Kopsky and Ronald W. Davis Release No. LR-20019, AAER-2565 See Also: Complaint in this matter
Date: Feb. 21, 2007	Respondents: Bennett Environmental, Inc., John A. Bennett, Robert P.G. Griffiths and Richard L. Stern Release No. LR-20009, AAER-2563
Date: Feb. 21, 2007	Respondents: Veritas Software Corporation Release No. LR-20008, AAER-2562 See Also: Complaint in this matter
Date: Feb. 21, 2007	Respondents: Anthony L. Hurley Release No. 34-55324, AAER-2564
Date: Feb. 16, 2007	Respondents: Keith G. Baxter, et. al. Release No. LR-20006, AAER-2561