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Accounting and Auditing Enforcement Releases Archive: 2008

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-2913 Dec. 29, 2008 Stewart Enterprises, Inc., Kenneth C. Budde, CPA, and Michael G. Hymel, CPA
Other Release No.: 34-59172
AAER-2912 Dec. 23, 2008 Ira Yohalem, CPA
Other Release No.: 34-59155
AAER-2911 Dec. 15, 2008 Siemens Aktiengesellschaft
Other Release No.: LR-20829
See also: Complaint in this matter
AAER-2910 Dec. 11, 2008 Zurich Financial Services
Other Release No.: LR-20825
See also: Complaint in this matter
AAER-2909 Dec. 11, 2008 SCOR Holding (Switzerland) Ltd., formerly known as Converium Holding AG
Other Release Nos.: 34-59084, 33-8988
AAER-2908 Dec. 11, 2008 Zurich Financial Services
Other Release No.: 34-59083
AAER-2907 Dec. 9, 2008 Robert P. Verheecke (CPA)
Other Release No.: 34-59071
AAER-2906 Dec. 4, 2008 Kenneth Wilchfort, CPA
Other Release No.: 34-59058
AAER-2905 Dec. 4, 2008 Marc Rabinowitz, CPA
Other Release No.: 34-59057
AAER-2904 Dec. 3, 2008 Gary L. Seidelman, CPA
Other Release No.: 34-59047
AAER-2903 Nov. 24, 2008 Annie Astor Carbonell (CPA)
Other Release No.: 34-59007
AAER-2902 Nov. 18, 2008 Chancellor Corporation, et al.
Other Release No.: LR-20812
AAER-2901 Nov. 18, 2008 David Lee, et al.
Other Release No.: LR-20811
See also: Complaint in this matter
AAER-2900 Nov. 14, 2008 Alan C. Goldsworthy and Walter T. Hilger
Other Release No.: LR-20808
AAER-2899 Nov. 13, 2008 Patrick D. Quinlan et al.
Other Release No.: LR-20806
AAER-2898 Nov. 13, 2008 Lawrence B. Evans et al.
Other Release No.: LR-20803
AAER-2897 Nov. 12, 2008 Blue Coat Systems, Inc. and Robert P. Verheecke
Other Release No.: LR-20801
See also: Complaint in this matter
AAER-2896 Oct. 24, 2008 Barry Schechter, C.A.
Other Release No.: 34-58849
AAER-2895 Oct. 22, 2008 Stephen P. Gardner, et al.
Other Release No.: LR-20788
AAER-2894 Oct. 9, 2008 Anthony J. Cuti and William J. Tennant
Other Release No: LR-20778
Third Quarter
AAER-2893 Sep. 30, 2008 Timothy S. Webster (CPA)
Other Release No.: 34-58693
AAER-2892 Sep. 29, 2008 Kevin Morano (CPA)
Other Release No.: 34-58672
AAER-2891 Sep. 29, 2008 Carole D. Argo, CPA
Other Release No.: 34-58668
AAER-2890 Sep. 29, 2008 Stephanie S. Ruskey
Other Release No.: 34-58667
AAER-2889 Sep. 26, 2008 Urs Kamber
Other Release No.: 34-58662
AAER-2888 Sep. 25, 2008 Norman Stumacher
Other Release No.: LR-20740
See also: Complaint in this matter
AAER-2887 Sep. 24, 2008 Steven M. Des Champs and Martha W. Vlcek
Other Release No.: LR-20738
See also: Complaint in this matter
AAER-2886 Sep. 24, 2008 Robert L. Saxton, CPA
Other Release No.: 34-58637
AAER-2885 Sep. 24, 2008 Bally Technologies, Inc.
Other Release No.: 34-58636
AAER-2884 Sep. 24, 2008 Beazer Homes USA, Inc.
Other Release Nos.: 33-8960, 34-58633
AAER-2883 Sep. 23, 2008 Norman Stumacher, CPA
Other Release No.: 34-58624
AAER-2882 Sep. 19, 2008 David Blain, CPA
Other Release No.: 34-58605
AAER-2881 Sep. 17, 2008 Angel Alvarez-Perez and Annie Astor-Carbonell
Other Release No.: LR-20721
See also: Complaint in this matter
AAER-2880 Sep. 16, 2008 Nancy R. Heinen
Other Release No.: 34-58553
AAER-2879 Sep. 15, 2008 Bruce E. Karatz
Other Release No.: LR-20717
AAER-2878 Sep. 15, 2008 Mark A. Peterson (CPA)
Other Release No.: 34-58544
AAER-2877 Sep. 15, 2008 American Italian Pasta Company; Timothy S. Webster; Warren B. Schmidgall and David E. Watson; and Stephanie S. Ruskey
Other Release No.: LR-20715
See also:
Complaint v. AIPC
Complaint v. Webster
Complaint v. Schmidgall and Watson
Complaint v. Ruskey
AAER-2876 Sep. 12, 2008 Mark David Shapiro (CPA)
Other Release No.: 34-58534
AAER-2875 Sep. 10, 2008 Patrick A. Rossetti, CPA
Other Release No.: 34-58507
AAER-2874 Sep. 8, 2008 United Rentals, Inc.
Other Release No.: LR-20706
See also: Complaint in this matter
AAER-2873 Sep. 8, 2008 John P. Miller
Other Release No.: LR-20705
AAER-2872 Sep. 4, 2008 Mark D. Woodburn and Terry LaCore
Other Release No.: LR-20702
See also: Complaint in this matter
AAER-2871 Sep. 3, 2008 Albert Jackson Stanley
Other Release No.: LR-20700
See also: Complaint in this matter
AAER-2870 Aug. 29, 2008 Jerry L. Burdick, CPA
Other Release No.: 34-58441
AAER-2869 Aug. 28, 2008 Alvin L. Dahl (CPA)
Other Release No.: 34-58439
AAER-2868 Aug. 28, 2008 Shane H. Traveller (CPA)
Other Release No.: 34-58438
AAER-2867 Aug. 27, 2008 Con-way Inc.
Other Release No.: 34-58433
AAER-2866 Aug. 27, 2008 Con-way Inc.
Other Release No.: LR-20690
See also: Complaint in this matter
AAER-2865 Aug. 22, 2008 Mark David Shapiro, et al.
Other Release No.: LR-20687
AAER-2864 Aug. 21, 2008 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-20686
AAER-2863 Aug. 13, 2008 Scott Hirth
Other Release No.: 34-58355
AAER-2862 Aug. 12, 2008 Jeffrey P. Jorissen (CPA)
Other Release No.: 34-58348
AAER-2861 Aug. 12, 2008 Jeffrey P. Jorissen, Gary A. Shiffman and Mary A. Petrella
Other Release No.: LR-20680
AAER-2860 Aug. 6, 2008 Prudential Financial, Inc.
Other Release No.: LR-20670
See also: Complaint in this matter
AAER-2859 Aug. 5, 2008 Mark C. Thompson
Other Release No.: 34-58310
AAER-2858 Aug. 5, 2008 Ernst & Young LLP, John F. Ferraro, CPA, and Michael G. Lutze, CPA
Other Release No.: 34-58309
AAER-2857 Aug. 1, 2008 Michael F. Crowley, Jr. and Jerry L. Burdick
Other Release No.: LR-20668
AAER-2856 Aug. 1, 2008 Jeffrey Bacsik, CPA
Other Release No.: 34-58280
AAER-2855 Jul. 31, 2008 James B. Kinney, CMA
Other Release No.: 34-58273
AAER-2854 Jul. 30, 2008 Phillip R. Bennett
Other Release Nos.: IA-2762, 34-58257
AAER-2853 Jul. 30, 2008 Phillip R. Bennett
Other Release No.: LR-20660
AAER-2852 Jul. 29, 2008 Jay J. Shapiro, CPA, P.C. and Jay J. Shapiro, CPA
Other Release No.: 34-58242
AAER-2851 Jul. 29, 2008 Banker & Co. and Jitendra S. Banker
Other Release No.: 34-58241
AAER-2850 Jul. 29, 2008 Michael Deutchman, CPA
Other Release No.: 34-58240
AAER-2849 Jul. 29, 2008 Choi Dow Ian Hong & Lee Accountancy Corporation and Ernest E. Dow, CPA
Other Release No.: 34-58239
AAER-2848 Jul. 25, 2008 Frances M. Jewels
Other Release No.: 34-58232
AAER-2847 Jul. 22, 2008 HCC Insurance Holdings, Inc.; Stephen L. Way; and Christopher L. Martin
Other Release No.: LR-20651
See also: Complaint in this matter
AAER-2846 Jul. 17, 2008 Kenneth W. Hawk, Michael J. Delargy, and Thomas R. De Jong
Other Release No.: LR-20647
AAER-2845 Jul. 17, 2008 Michael J. Delargy, CPA
Other Release No.: 34-58186
AAER-2844 Jul. 11, 2008 El Paso Corporation, et al.
Other Release No.: LR-20642
See also: Complaint in this matter
AAER-2843 Jul. 9, 2008 Sycamore Networks, Inc., Frances M. Jewels, Cheryl E. Kalinen, and Robin A. Friedman
Other Release No.: LR-20638
See also: Complaint in this matter
Second Quarter
AAER-2842 Jun. 25, 2008 William E. Caswell, CPA
Other Release No.: 34-58023
AAER-2841 Jun. 17, 2008 Tamela Pallas
Other Release Nos.: 33-8931, 34-57979
AAER-2840 Jun. 17, 2008 Preston D. Hopper, CPA
Other Release No.: 33-8930, 34-57978
AAER-2839 Jun. 17, 2008 NEC Corporation
Other Release No.: 34-57974
AAER-2838 Jun. 16, 2008 Citigroup Inc.
Other Release No.: 34-57970
AAER-2837 Jun. 10, 2008 Salvatore LaGreca, CPA
Other Release No.: 34-57944
AAER-2836 Jun. 5, 2008 Faro Technologies, Inc.
Other Release No.: 34-57933
AAER-2835 May 30, 2008 Urs Kamber, Stephan Husi and Richard Jon May
Other Release No.: LR-20605
AAER-2834 May 30, 2008 Dennis L. Hynson, CPA
Other Release No.: 34-57891
AAER-2833 May 30, 2008 Christopher W. Kelford
Other Release No.: 34-57890
AAER-2832 May 30, 2008 Paula J. Norbom, CPA
Other Release No.: 34-57889
AAER-2831 May 21, 2008 Michael Resnick, CPA
Other Release No.: 34-57846
AAER-2830 May 21, 2008 Michael Resnick, et al.
Other Release No.: LR-20592
AAER-2829 May 19, 2008 John Michael Kelly, Steven E. Rindner, Joseph A. Ripp, and Mark Wovsaniker; David M. Colburn, Eric L. Keller, James F. MacGuidwin, and Jay B. Rappaport
Other Release No.: LR-20586
See also:
Complaint SEC v. Kelly et al.
Complaint SEC v. Colburn et al.
AAER-2828 May 19, 2008 Brooks Automation, Inc.
Other Release No.: LR-20584
See also: Complaint in this matter
AAER-2827 May 14, 2008 Henry T. Nicholas III, Henry Samueli, William J. Ruehle, and David Dull
Other Release No.: LR-20574
See also: Complaint in this matter
AAER-2826 May 14, 2008 Willbros Group, Inc., et al.
Other Release No.: LR-20571
See also: Complaint in this matter
AAER-2825 May 13, 2008 Brian Spears
Other Release No.: LR-20568
See also: Complaint in this matter
AAER-2824 May 12, 2008 David M. Hurley
Other Release No.: LR-20266
AAER-2823 May 1, 2008 Savvides & Partners/PKF Cyprus
Other No.: 34-57756
AAER-2822 May 1, 2008 GlobeTel Communications Corp., Timothy J. Huff, Thomas Y. Jimenez and Lawrence E. Lynch
Other Release No.: LR-20550
See also: Complaint in this matter
AAER-2821 May 1, 2008 UTStarcom, Inc., Hong Liang Lu and Michael J. Sophie
Other No.: 34-57754
AAER-2820 May 1, 2008 Hong Liang Lu and Michael J. Sophie
Other Release No.: LR-20548
See also: Complaint in this matter
AAER-2819 May 1, 2008 Interpublic Group of Companies, Inc. and McCann-Erickson Worldwide, Inc.; Salvatore LaGreca and Brian Watson
Other Release No.: LR-20547
See also: Complaints in this matter: LaGreca and IPG
AAER-2818 May 1, 2008 Frank A. Dunn et al.
Other Release No.: LR-20547
AAER-2817 Apr. 30, 2008 James J. Treacy
Other Release No.: LR-20544
See also: Complaint in this matter
AAER-2816 Apr. 29, 2008 Michael J. Nolan
Other No.: 34-57733
AAER-2815 Apr. 28, 2008 Robert A. Putnam, CPA
Other No.: 33-8912
AAER-2814 Apr. 28, 2008 Calvin Kirk French, CPA
Other No.: 34-57724
AAER-2813 Apr. 24, 2008 Kevin R. Andersen, CPA
Other No.: 34-57709
AAER-2812 Apr. 23, 2008 Claude Fernandez (CPA)
Other No.: 34-57705
AAER-2811 Apr. 15, 2008 Broadcom Corp.
Other No.: LR-20532
AAER-2810 Apr. 15, 2008 Savvides & Partners/PKF Cyprus, et al.
Other No.: LR-20527
AAER-2809 Apr. 14, 2008 Kenneth M. Avery, CPA
Other No.: 34-57663
AAER-2808 Apr. 14, 2008 Melvin Dick, CPA
Other No.: 34-57662
AAER-2807 Apr. 7, 2008 John N. Milne
Other Release No.: LR-20518
See also: Complaint in this matter
AAER-2806 Apr. 3, 2008 John Luczycki, CPA
Other Release No.: 34-57612
First Quarter
AAER-2805 Mar. 26, 2008 Steven H. Barry, CPA
Other Release No.: 34-57563
AAER-2804 Mar. 26, 2008 Lynn R. Michl, CPA
Other Release No.: 34-57560
AAER-2803 Mar. 25, 2008 Conrad M. Black, F. David Radler and Hollinger Inc.
Other Release No.: LR-20510
AAER-2802 Mar. 25, 2008 Romulus S. Pereira, Robert B. Stanton, L. John Kern, Andrew D. Feldman, William F. McFarland, Lori H. Cornmesser
Other Release No.: LR-20508
See also:
Order of Permanent Injunction Against Pereira Order of Permanent Injunction Against Stanton Order of Permanent Injunction Against Kern Order of Permanent Injunction Against Feldman Order of Permanent Injunction Against McFarland Order of Permanent Injunction Against Cornmesser
AAER-2801 Mar. 24, 2008 Biovail Corporation, Eugene Melnyk, Brian Crombie, John Miszuk, and Kenneth G. Howling
Other Release No.: LR-20506
See also: Complaint in this matter
AAER-2800 Mar. 18, 2008 Robert T. Bassman
Other Release No.: 34-57516
AAER-2799 Mar. 13, 2008 Gary L. Monroe, William J. Rauwerdink, John R. Messinger and Robert T. Bassman
Other Release No.: LR-20495
AAER-2798 Mar. 13, 2008 Lorine Sweeney and Gary Scherping
Other Release No.: LR-20493
AAER-2797 Mar. 13, 2008 Gary Thomas Scherping, CPA
Other Release No.: 34-57490
AAER-2796 Mar. 6, 2008 Richard D. Nye, CPA
Other Release No.: 34-57444
AAER-2795 Mar. 6, 2008 William J. Rauwerdink, CPA
Other Release No.: 34-57443
AAER-2794 Mar. 4, 2008 Richard E. Fresia, CPA
Other Release No.: 34-57428
AAER-2793 Mar. 3, 2008 Alan C. Goldsworthy, Walter T. Hilger, and Mark E. Sullivan
Other Release No.: LR-20473
AAER-2792 Feb. 26, 2008 Nicholas Difazio, CPA
Other Release No.: 34-57381
AAER-2791 Feb. 26, 2008 Duane Higgins, CPA
Other Release No.: 34-57380
AAER-2790 Feb. 25, 2008 Chester E. Howard
Other Release No.: LR-20467
See also: Complaint in this matter
AAER-2789 Feb. 19, 2008 Michael K. Openshaw, CPA
Other Release No.: 34-57353
AAER-2788 Feb. 19, 2008 Phillip R. Bennett
Other Release No.: LR-20460
See also: Complaint in this matter
AAER-2787 Feb. 15, 2008 Jeffrey M. Yonkers, CPA
Other Release No.: 34-57339
AAER-2786 Feb. 15, 2008 Raquel Kohler, CPA
Other Release No.: 34-57337
AAER-2785 Feb. 14, 2008 Westinghouse Air Brake Technologies Corporation
Other Release No.: 34-57333
AAER-2784 Feb. 14, 2008 AXM Pharma, Inc.
Other Release No.: 34-57330
AAER-2783 Feb. 11, 2008 Robert A. Fish, CPA
Other Release No.: 34-57303
AAER-2782 Feb. 6, 2008 William Patrick Borchard (CPA)
Other Release No.: 34-57282
AAER-2781 Feb. 6, 2008 Stephen P. Gardner, et al.
Other Release No.: LR-20449
AAER-2780 Feb. 1, 2008 James Charles Blue, Randy Cook, and Victor Campbell
Other Release No.: LR-20446
AAER-2779 Jan. 31, 2008 Gregory M. Dearlove
Other Release No.: 34-57244
AAER-2778 Jan. 30, 2008 David B. Duncan, CPA
Other Release No.: 34-57234
AAER-2777 Jan. 28, 2008 David B. Duncan
Other Release No.: LR-20441
See also: Complaint in this matter
AAER-2776 Jan. 28, 2008 Thomas H. Bauer, CPA
Other Release No.: 34-57211
AAER-2775 Jan. 28, 2008 Michael Lowther, CPA
Other Release No.: 34-57210
AAER-2774 Jan. 28, 2008 Michael Odom, CPA
Other Release No.: 34-57209
AAER-2773 Jan. 25, 2008 Michael K. Openshaw
Other Release No.: LR-20440
AAER-2772 Jan. 22, 2008 Story & Company, P.C., and Brian L. Story, CPA
Other Release No.: 34-57180
AAER-2771 Jan. 22, 2008 Halt, Buzas & Powell, Ltd., Wayne A. Powell, CPA, and Steven R. Halt, CPA
Other Release No.: 34-57179
AAER-2770 Jan. 22, 2008 Frederick A. Kaden & Co., and Frederick A. Kaden, CPA
Other Release No.: 34-57178
AAER-2769 Jan. 22, 2008 Carl S. Sanko, CPA
Other Release No.: 34-57177
AAER-2768 Jan. 17, 2008 Mark E. Sullivan
Other Release No.: 34-57165
AAER-2767 Jan. 10, 2008 Chancellor Corporation, et al.
Other Release No.: LR-20426
AAER-2766 Jan. 4, 2008 Santo C. Maggio
Other Release Nos.: IA-2691, 34-57102
AAER-2765 Jan. 3, 2008 Greg A. Gadel (CPA)
Other Release No.: 34-57092
AAER-2764 Jan. 3, 2008 Daniel J. Skrypek, CPA
Other Release No.: 34-57091
AAER-2763 Jan. 3, 2008 James E. Koenig
Other Release No.: LR-20420

 

http://www.sec.gov/divisions/enforce/friactions2008.shtml


Modified: 06/30/2009