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: Dec. 31, 2009	Respondents: UTStarcom, Inc. Release No. LR-21357, AAER-3093 See Also: SEC Complaint
Date: Dec. 30, 2009	Respondents: Walter A. Forbes et al. Release No. LR-21356, AAER-3091
Date: Dec. 30, 2009	Respondents: Stephen C. Gingrich (CPA) Release No. 34-61262, AAER-3092
Date: Dec. 28, 2009	Respondents: Anna M. Baird, CPA Release No. 34-61245, AAER-3090
Date: Dec. 23, 2009	Respondents: Richard E. McDonald, et al. Release No. LR-21350, AAER-3089 See Also: SEC Complaint
Date: Dec. 17, 2009	Respondents: John W. Dwyer and Theodore P. Noncek Release No. LR-21342, AAER-3088 See Also: John W. Dwyer , and Theodore P. Noncek
Date: Dec. 17, 2009	Respondents: William J. Carpenter, CPA Release No. 33-9092, 34-61190, AAER-3081
Date: Dec. 17, 2009	Respondents: John M. Kiss, CPA Release No. 33-9095, 34-61194, AAER-3085
Date: Dec. 17, 2009	Respondents: Randy G. Fletchall, CPA Release No. 34-61191, AAER-3082
Date: Dec. 17, 2009	Respondents: Ernst & Young LLP Release No. 33-9096, 34-61196, AAER-3087
Date: Dec. 17, 2009	Respondents: Mark V. Sever, CPA Release No. 33-9094, 34-61193, AAER-3084
Date: Dec. 17, 2009	Respondents: Thomas D. Vogelsinger, CPA Release No. 34-61195, AAER-3086
Date: Dec. 17, 2009	Respondents: Kenneth W. Peterson, CPA Release No. 33-9093, 34-61192, AAER-3083
Date: Dec. 14, 2009	Respondents: Kevin Hall, CPA and Rosemary Meyer, CPA Release No. 34-61162, AAER-3080
Date: Dec. 10, 2009	Respondents: Kenneth Mueller, CPA Release No. 34-61146, AAER-3075
Date: Dec. 10, 2009	Respondents: John Wilroy, CPA Release No. 34-61148, AAER-3077
Date: Dec. 10, 2009	Respondents: Applied Wellness Corporation Release No. 34-61137, AAER-3074
Date: Dec. 10, 2009	Respondents: Clinton Ronald Greenman, CPA Release No. 34-61147, AAER-3076
Date: Dec. 10, 2009	Respondents: Gregory Pasko, CPA Release No. 34-61149, AAER-3078
Date: Dec. 7, 2009	Respondents: Brad A. Morrice, et al. Release No. LR-21327, AAER-3079 See Also: SEC Complaint
Date: Dec. 4, 2009	Respondents: Black Box Corporation, Frederick C. Young, and Anna M. Baird Release No. LR-21323, AAER-3073 See Also: SEC Complaint
Date: Dec. 4, 2009	Respondents: Robert Bernstein Release No. 34-61113, AAER-3072
Date: Nov. 30, 2009	Respondents: Home Solutions of America, Inc., Frank J. Fradella, Brian M. Marshall, Jeffrey M. Mattich, Rick J. O'Brien, Stephen C. Gingrich, Thomas L. Davis and Jeffrey T. Craft Release No. LR-21314, AAER-3071 See Also: SEC Complaint
Date: Nov. 17, 2009	Respondents: Benjamin Silva, III and Diane Bjorkstrom Release No. LR-21302, AAER-3070 See Also: III , Diane Bjorkstrom
Date: Nov. 16, 2009	Respondents: Bancinsurance Corporation and John S. Sokol Release No. LR-21300, AAER-3069 See Also: SEC Complaint
Date: Nov. 12, 2009	Respondents: SafeNet, Inc., et. al. Release No. LR-21290, AAER-3068 See Also: SEC Complaint
Date: Nov. 4, 2009	Respondents: James J. Treacy, et al. Release No. LR-21278, AAER-3065
Date: Nov. 4, 2009	Respondents: Steven V. Cotton Release No. LR-21281, AAER-3066
Date: Nov. 4, 2009	Respondents: Symbol Technologies, Inc., et al. Release No. LR-21277, AAER-3064
Date: Nov. 4, 2009	Respondents: Merge Healthcare Incorporated, Richard Linden, and Scott Veech Release No. LR-21282, AAER-3067
Date: Oct. 30, 2009	Respondents: China Holdings, Inc. and Julianna Lu (a.k.a. Jenny XueJian Lu) Release No. LR-21272, AAER-3063 See Also: SEC Complaint
Date: Oct. 28, 2009	Respondents: Tab Keplinger, CPA Release No. 34-60898, IA-2942, AAER-3061
Date: Oct. 20, 2009	Respondents: ECO 2 Plastics, Inc. Release No. 34-60846, AAER-3059
Date: Oct. 13, 2009	Respondents: John N. Milne Release No. LR-21247, AAER-3058
Date: Oct. 9, 2009	Respondents: Peter Y. Atkinson, Esq. Release No. 34-60806, AAER-3057
Date: Oct. 6, 2009	Respondents: Michael J. Moore, CPA and Moore & Associates Chartered Release No. 34-60792, AAER-3056
Date: Oct. 5, 2009	Respondents: Matthew W. Hardey, L. Cyrus DeBlanc, and Joe E. Penland Release No. LR-21236, AAER-3055
Date: Oct. 1, 2009	Respondents: Ronald Ferguson, Elizabeth Monrad, Christian Milton, Robert Graham and Christopher Garand Release No. LR-21235, AAER-3062
Date: Sept. 30, 2009	Respondents: Michael A. Rivers and ARKR Trust LLC Release No. LR-21228, AAER-3060
Date: Sept. 18, 2009	Respondents: Charles Johnson, Jr., Christopher Benyo, Michael Kennedy, John Tuli, and Kent Wakeford Release No. LR-21213, AAER-3052
Date: Sept. 18, 2009	Respondents: William D. Shovers (CPA)(Corrected) Release No. 34-60689, AAER-3053
Date: Sept. 18, 2009	Respondents: Daniel F. Stulac, CPA Release No. 34-60693, AAER-3054
Date: Sept. 15, 2009	Respondents: Berdj J. Rassam, CPA Release No. 34-60676, AAER-3051
Date: Sept. 14, 2009	Respondents: Stuart W. Fuhlendorf and Isilon Systems, Inc. Release No. LR-21210, AAER-3050 See Also: SEC Complaint v. Fuhlendorf , SEC Complaint v. Isilon Systems
Date: Sept. 11, 2009	Respondents: Tenet Healthcare Corporation, et al. Release No. LR-21205, AAER-3047
Date: Sept. 11, 2009	Respondents: Dana Holding Corporation (as Successor Registrant to Dana Corporation) Release No. LR-21207, AAER-3049 See Also: SEC Complaint
Date: Sept. 11, 2009	Respondents: Dana Holding Corporation (as Successor Registrant to Dana Corporation) Release No. 34-60657, AAER-3048
Date: Sept. 9, 2009	Respondents: Timothy J. Huff Release No. LR-21202, AAER-3046 See Also: SEC Complaint
Date: Sept. 3, 2009	Respondents: The Hain Celestial Group, Inc. Release No. LR-21195, AAER-3045 See Also: SEC Complaint
Date: Sept. 1, 2009	Respondents: VeriFone Holdings, Inc. and Paul Periolat Release No. LR-21194, AAER-3044 See Also: SEC Complaint
Date: Sept. 1, 2009	Respondents: Patti Tay, CPA Release No. 34-60601, AAER-3043
Date: Sept. 1, 2009	Respondents: Kenneth Selterman, Esq. Release No. 34-60600, AAER-3042
Date: Aug. 28, 2009	Respondents: Oscar H. Meza Release No. LR-21190, AAER-3041 See Also: SEC Complaint
Date: Aug. 27, 2009	Respondents: Michael J. Moore and Moore & Associates Chartered Release No. LR-21189A, AAER-3040
Date: Aug. 27, 2009	Respondents: Jerry F. Wells, Jr. Release No. 34-60576, AAER-3039
Date: Aug. 26, 2009	Respondents: L. Daniel Ferrer, Esq. Release No. 34-60575, AAER-3038
Date: Aug. 25, 2009	Respondents: Howard I. Smith, CPA Release No. 34-60566, AAER-3037
Date: Aug. 19, 2009	Respondents: Entrade, Inc. Release No. 34-60532, AAER-3036
Date: Aug. 12, 2009	Respondents: Terex Corporation Release No. LR-21177, AAER-3035 See Also: SEC Complaint
Date: Aug. 12, 2009	Respondents: Douglas K. Hutchins Release No. 34-60484, AAER-3034
Date: Aug. 6, 2009	Respondents: Maurice R. Greenberg and Howard I. Smith Release No. LR-21170, AAER-3032 See Also: SEC Complaint
Date: Aug. 5, 2009	Respondents: Johannes Gerhardus Andreae Release No. LR-21168, AAER-3030
Date: Aug. 4, 2009	Respondents: General Electric Company Release No. LR-21166, AAER-3029 See Also: SEC Complaint
Date: Aug. 3, 2009	Respondents: Kenneth Selterman and Patti Tay Release No. LR-21163, AAER-3028 See Also: SEC Complaint
Date: July 31, 2009	Respondents: Frank S. Laforgia, CPA Release No. 34-60415, AAER-3027
Date: July 30, 2009	Respondents: Helmerich & Payne, Inc. Release No. 34-60400, AAER-3026
Date: July 28, 2009	Respondents: Avery Dennison Corporation Release No. LR-21156, AAER-3020 See Also: SEC Complaint
Date: July 28, 2009	Respondents: Avery Dennison Corporation Release No. 34-60393, AAER-3021
Date: July 23, 2009	Respondents: Joel M. Arnold, Grant P. Graham, John M. Walker, and Richard L. Weston Release No. LR-21148, AAER-3018
Date: July 23, 2009	Respondents: Maynard L. Jenkins Release No. LR-21149A, AAER-3025 See Also: SEC Complaint
Date: July 23, 2009	Respondents: West Marine, Inc. Release No. LR-21150, AAER-3019 See Also: SEC Complaint
Date: July 20, 2009	Respondents: Lisa M. Roberts, CPA Release No. 34-60345, AAER-3016
Date: July 20, 2009	Respondents: Kevin Hall, CPA and Rosemary Meyer, CPA Release No. 34-60346, AAER-3017
Date: July 17, 2009	Respondents: Andrew J. McAdams, CPA Release No. 34-60329, AAER-3013
Date: July 17, 2009	Respondents: Thomas Stiner, CPA Release No. 34-60331, AAER-3014
Date: July 17, 2009	Respondents: LSB Industries, Inc. and Jimmie Dean Jones, CPA Release No. 34-60336, AAER-3015
Date: July 16, 2009	Respondents: Mark T. Turkcan Release No. LR-21136, AAER-3011
Date: July 16, 2009	Respondents: Matthew W. Hardey, L. Cyrus DeBlanc, and Joe E. Penland Release No. LR-21137, AAER-3012 See Also: SEC Complaint
Date: July 14, 2009	Respondents: Richard D. Power, Edward Federman, and Richard J. "Skip" Heger Release No. LR-21128, AAER-3009
Date: July 14, 2009	Respondents: L. Dennis Kozlowski, Mark H. Swartz, and Mark A. Belnick Release No. LR-21129, AAER-3010
Date: July 8, 2009	Respondents: Jerry F. Wells, Jr. Release No. LR-21119, AAER-3008 See Also: SEC Complaint
Date: July 6, 2009	Respondents: Doral Financial Corporation and First BanCorp Release No. LR-21117, AAER-3007
Date: July 2, 2009	Respondents: Vernon Jeffrey Harrell Release No. 34-60242, AAER-3006
Date: July 2, 2009	Respondents: David Lloyd Pells Release No. 34-60238, IC-28809, AAER-3005
Date: July 1, 2009	Respondents: Michael T. Rand Release No. LR-21114, AAER-3003 See Also: SEC Complaint
Date: July 1, 2009	Respondents: Robert D. Graham, Esq. Release No. 34-60219, AAER-3004
Date: June 26, 2009	Respondents: Warren B. Schmidgall Release No. 34-60181, AAER-3002
Date: June 25, 2009	Respondents: Mark Cocchiola and Steven Venechanos; Jack Gaglio; and Robert Quattrone, et al. Release No. LR-21107, AAER-3001
Date: June 25, 2009	Respondents: Steven R. Garfinkel and Michael O'Hanlon Release No. LR-21106, AAER-3000, AAER-2999
Date: June 25, 2009	Respondents: Christi R. Sulzbach Release No. 34-60170, AAER-3000
Date: June 22, 2009	Respondents: Horst W. Schroeder Release No. LR-21098, AAER-2998
Date: June 22, 2009	Respondents: Warren B. Schmidgall and David E. Watson Release No. LR-21097, AAER-2997
Date: June 22, 2009	Respondents: Anthony R. Russo, CPA Release No. 34-60155, AAER-2996
Date: June 18, 2009	Respondents: Comverse Technology, Inc. Release No. LR-21090, AAER-2994 See Also: SEC Complaint
Date: June 18, 2009	Respondents: Ulticom, Inc. and Lisa M. Roberts Release No. LR-21091, AAER-2995 See Also: SEC Complaint v. Ulticom , SEC Complaint v. Roberts
Date: June 18, 2009	Respondents: Joseph Hirko, et al. Release No. LR-21089, AAER-2993
Date: June 17, 2009	Respondents: Jerry D. Cash and David E. Grose Release No. LR-21087, AAER-2991 See Also: SEC Complaint
Date: June 12, 2009	Respondents: Blackout Media Corporation and Sandy Winick Release No. LR-21083, AAER-2990 See Also: SEC Complaint
Date: June 11, 2009	Respondents: Elizabeth Monrad, CPA Release No. 34-60098, AAER-2989
Date: June 9, 2009	Respondents: Richard Miller (CPA) Release No. 34-60076, AAER-2988