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Accounting and Auditing Enforcement Releases Archive 2009

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-3093 Dec. 31, 2009 UTStarcom, Inc.
Other Release No.: LR-21357
See also: SEC Complaint
AAER-3092 Dec. 30, 2009 Stephen C. Gingrich (CPA)
Other Release No.: 34-61262
AAER-3091 Dec. 30, 2009 Walter A. Forbes et al.
Other Release No.: LR-21356
AAER-3090 Dec. 28, 2009 Anna M. Baird, CPA
Other Release No.: 34-61245
AAER-3089 Dec. 23, 2009 Richard E. McDonald, et al.
Other Release No.: LR-21350
See also: SEC Complaint
AAER-3088 Dec. 17, 2009 John W. Dwyer and Theodore P. Noncek
Other Release No.: LR-21342
See also Complaints: John W. Dwyer and Theodore P. Noncek
AAER-3087 Dec. 17, 2009 Ernst & Young LLP
Other Release Nos.: 33-9096, 34-61196
AAER-3086 Dec. 17, 2009 Thomas D. Vogelsinger, CPA
Other Release No.: 34-61195
AAER-3085 Dec. 17, 2009 John M. Kiss, CPA
Other Release Nos.: 33-9095, 34-61194
AAER-3084 Dec. 17, 2009 Mark V. Sever, CPA
Other Release Nos.: 33-9094, 34-61193
AAER-3083 Dec. 17, 2009 Kenneth W. Peterson, CPA
Other Release Nos.: 33-9093, 34-61192
AAER-3082 Dec. 17, 2009 Randy G. Fletchall, CPA
Other Release No.: 34-61191
AAER-3081 Dec. 17, 2009 William J. Carpenter, CPA
Other Release Nos.: 33-9092, 34-61190
AAER-3080 Dec. 14, 2009 Kevin Hall, CPA and Rosemary Meyer, CPA
Other Release No.: 34-61162
AAER-3079 Dec. 7, 2009 Brad A. Morrice, et al.
Other Release No.: LR-21327
See also: SEC Complaint
AAER-3078 Dec. 10, 2009 Gregory Pasko, CPA
Other Release No.: 34-61149
AAER-3077 Dec. 10, 2009 John Wilroy, CPA
Other Release No.: 34-61148
AAER-3076 Dec. 10, 2009 Clinton Ronald Greenman, CPA
Other Release No.: 34-61147
AAER-3075 Dec. 10, 2009 Kenneth Mueller, CPA
Other Release No.: 34-61146
AAER-3074 Dec. 10, 2009 Applied Wellness Corporation
Other Release No.: 34-61137
AAER-3073 Dec. 4, 2009 Black Box Corporation, Frederick C. Young, and Anna M. Baird
Other Release No.: LR-21323
See also: SEC Complaint
AAER-3072 Dec. 4, 2009 Robert Bernstein
Other Release No.: 34-61113
AAER-3071 Nov. 30, 2009 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
Other Release No.: LR-21314
See also: SEC Complaint
AAER-3070 Nov. 17, 2009 Benjamin Silva, III and Diane Bjorkstrom
Other Release No.: LR-21302
See also Complaints: Benjamin Silva, III; Diane Bjorkstrom
AAER-3069 Nov. 16, 2009 Bancinsurance Corporation and John S. Sokol
Other Release No.: LR-21300
See also: SEC Complaint
AAER-3068 Nov. 12, 2009 SafeNet, Inc., et. al.
Other Release No.: LR-21290
See also: SEC Complaint
AAER-3067 Nov. 4, 2009 Merge Healthcare Incorporated, Richard Linden, and Scott Veech
Other Release No.: LR-21282
AAER-3066 Nov. 4, 2009 Steven V. Cotton
Other Release No.: LR-21281
AAER-3065 Nov. 4, 2009 James J. Treacy, et al.
Other Release No.: LR-21278
AAER-3064 Nov. 4, 2009 Symbol Technologies, Inc., et al.
Other Release No.: LR-21277
AAER-3063 Oct. 30, 2009 China Holdings, Inc. and Julianna Lu (a.k.a. Jenny XueJian Lu)
Other Release No.: LR-21272
See also: SEC Complaint
AAER-3062 Oct. 1, 2009 Ronald Ferguson, Elizabeth Monrad, Christian Milton, Robert Graham and Christopher Garand
Other Release No.: LR-21235
AAER-3061 Oct. 28, 2009 Tab Keplinger, CPA
Other Release No.: 34-60898, IA-2942
AAER-3060 Sep. 30, 2009 Michael A. Rivers and ARKR Trust LLC
Other Release No.: LR-21228
AAER-3059 Oct. 20, 2009 ECO2 Plastics, Inc.
Other Release No.: 34-60846
AAER-3058 Oct. 13, 2009 John N. Milne
Other Release No.: LR-21247
AAER-3057 Oct. 9, 2009 Peter Y. Atkinson, Esq.
Other Release No.: 34-60806
AAER-3056 Oct. 6, 2009 Michael J. Moore, CPA and Moore & Associates Chartered
Other Release No.: 34-60792
AAER-3055 Oct. 5, 2009 Matthew W. Hardey, L. Cyrus DeBlanc, and Joe E. Penland
Other Release No.: LR-21236
Third Quarter
AAER-3054 Sep. 18, 2009 Daniel F. Stulac, CPA
Other Release No.: 34-60693
AAER-3053 Sep. 18, 2009 William D. Shovers (CPA)(Corrected)
Other Release No.: 34-60689
AAER-3052 Sep. 18, 2009 Charles Johnson, Jr., Christopher Benyo, Michael Kennedy, John Tuli, and Kent Wakeford
Other Release No.: LR-21213
AAER-3051 Sep. 15, 2009 Berdj J. Rassam, CPA
Other Release No.: 34-60676
AAER-3050 Sep. 14, 2009 Stuart W. Fuhlendorf and Isilon Systems, Inc.
Other Release No.: LR-21210
See also:
SEC Complaint v. Fuhlendorf
SEC Complaint v. Isilon Systems
AAER-3049 Sep. 11, 2009 Bernard Cole, William Hennessy, Douglas Hodge and Robert Steimle
Other Release No.: LR-21207
See also: SEC Complaint
AAER-3048 Sep. 11, 2009 Dana Holding Corporation (as Successor Registrant to Dana Corporation)
Other Release No.: 34-60657
AAER-3047 Sep. 11, 2009 Tenet Healthcare Corporation, et al.
Other Release No.: LR-21205
AAER-3046 Sep. 9, 2009 Timothy J. Huff
Other Release No.: LR-21202
See also: SEC Complaint
AAER-3045 Sep. 3, 2009 The Hain Celestial Group, Inc.
Other Release No.: LR-21195
See also: SEC Complaint
AAER-3044 Sep. 1, 2009 VeriFone Holdings, Inc. and Paul Periolat
Other Release No.: LR-21194
See also: SEC Complaint
AAER-3043 Sep. 1, 2009 Patti Tay, CPA
Other Release No.: 34-60601
AAER-3042 Sep. 1, 2009 Kenneth Selterman, Esq.
Other Release No.: 34-60600
AAER-3041 Aug. 28, 2009 Oscar H. Meza
Other Release No.: LR-21190
See also: SEC Complaint
AAER-3040 Aug. 27, 2009 Michael J. Moore and Moore & Associates Chartered
Other Release No.: LR-21189A
AAER-3039 Aug. 27, 2009 Jerry F. Wells, Jr.
Other Release No.: 34-60576
AAER-3038 Aug. 26, 2009 L. Daniel Ferrer, Esq.
Other Release No.: 34-60575
AAER-3037 Aug. 25, 2009 Howard I. Smith, CPA
Other Release No.: 34-60566
AAER-3036 Aug. 19, 2009 Entrade, Inc.
Other Release No.: 34-60532
AAER-3035 Aug. 12, 2009 Terex Corporation
Other Release No.: LR-21177
See also: SEC Complaint
AAER-3034 Aug. 12, 2009 Douglas K. Hutchins
Other Release No.: 34-60484
AAER-3033 Jan. 22, 2009 General Motors Corporation
Other Release No.: LR-20861
See also: SEC Complaint
AAER-3032 Aug. 6, 2009 Maurice R. Greenberg and Howard I. Smith
Other Release No.: LR-21170
See also: SEC Complaint
AAER-3031 Mar. 23, 2009 Escala Group, Inc., Gregory Manning, and Larry Lee Crawford, CPA
Other Release No.: LR-20965
See also: SEC Complaint
AAER-3030 Aug. 5, 2009 Johannes Gerhardus Andreae
Other Release No.: LR-21168
AAER-3029 Aug. 4, 2009 General Electric Company
Other Release No.: LR-21166
AAER-3028 Aug. 3, 2009 Kenneth Selterman and Patti Tay
Other Release No.: LR-21163
AAER-3027 Jul. 31, 2009 Frank S. Laforgia, CPA
Other Release No.: 34-60415
AAER-3026 Jul. 30, 2009 Helmerich & Payne, Inc.
Other Release No.: 34-60400
AAER-3025 Jul. 23, 2009 Maynard L. Jenkins
Other Release No.: LR-21149A
See also: SEC Complaint
AAER-3024 Mar. 6, 2009 Martin G. Fraser, Don W. Watson, Edward W. O'Brien, and Gary M. Opper
Other Release No.: LR-20933A
AAER-3023 Jun. 4, 2009 Angelo Mozilo, David Sambol, and Eric Sieracki
Other Release No.: LR-21068A
See also: SEC Complaint
AAER-3022 Mar. 12, 2009 MedQuist Inc.; John A. Donohoe; and Brian J. Kearns and Bruce J. Van Fossen
Other Release No.: LR-20949A
See also:
SEC Complaint v. MedQuist Inc.
SEC Complaint v. John A. Donohoe, Jr.
SEC Complaint v. Brian J. Kearns and Bruce J. Van Fossen
AAER-3021 Jul. 28, 2009 Avery Dennison Corporation
Other Release No.: 34-60393
AAER-3020 Jul. 28, 2009 Avery Dennison Corporation
Other Release No.: LR-21156
AAER-3019 Jul. 23, 2009 West Marine, Inc.
Other Release No.: LR-21150
See also: SEC Complaint
AAER-3018 Jul. 23, 2009 Joel M. Arnold, Grant P. Graham, John M. Walker, and Richard L. Weston
Other Release No.: LR-21148
AAER-3017 Jul. 20, 2009 Kevin Hall, CPA and Rosemary Meyer, CPA
Other Release No.: 34-60346
AAER-3016 Jul. 20, 2009 Lisa M. Roberts, CPA
Other Release No.: 34-60345
AAER-3015 Jul. 17, 2009 LSB Industries, Inc. and Jimmie Dean Jones, CPA
Other Release No.: 34-60336
AAER-3014 Jul. 17, 2009 Thomas Stiner, CPA
Other Release No.: 34-60331
AAER-3013 Jul. 17, 2009 Andrew J. McAdams, CPA
Other Release No.: 34-60329
AAER-3012 Jul. 16, 2009 Matthew W. Hardey, L. Cyrus DeBlanc, and Joe E. Penland
Other Release No.: LR-21137
See also: SEC Complaint
AAER-3011 Jul. 16, 2009 Mark T. Turkcan
Other Release No.: LR-21136
AAER-3010 Jul. 14, 2009 L. Dennis Kozlowski, Mark H. Swartz, and Mark A. Belnick
Other Release No.: LR-21129
AAER-3009 Jul. 14, 2009 Richard D. Power, Edward Federman, and Richard J. "Skip" Heger
Other Release No.: LR-21128
AAER-3008 Jul. 8, 2009 Jerry F. Wells, Jr.
Other Release No.: LR-21119
See also: SEC Complaint
AAER-3007 Jul. 6, 2009 Doral Financial Corporation and First BanCorp
Other Release No.: LR-21117
AAER-3006 Jul. 2, 2009 Vernon Jeffrey Harrell
Other Release No.: 34-60242
AAER-3005 Jul. 2, 2009 David Lloyd Pells
Other Release Nos.: 34-60238, IC-28809
AAER-3004 Jul. 1, 2009 Robert D. Graham, Esq.
Other Release No.: 34-60219
AAER-3003 Jul. 1, 2009 Michael T. Rand
Other Release No.: LR-21114
See also: SEC Complaint
Second Quarter
AAER-3002 Jun. 26, 2009 Warren B. Schmidgall
Other Release No.: 34-60181
AAER-3001 Jun. 25, 2009 Mark Cocchiola and Steven Venechanos; Jack Gaglio; and Robert Quattrone, et al.
Other Release No.: LR-21107
AAER-3000 Jun. 25, 2009 Lawrence D. Morris
Other Release No.: 34-60170
AAER-2999 Jun. 25, 2009 Steven R. Garfinkel and Michael O'Hanlon
Other Release No.: LR-21106
AAER-2998 Jun. 22, 2009 Horst W. Schroeder
Other Release No.: LR-21098
AAER-2997 Jun. 22, 2009 Warren B. Schmidgall and David E. Watson
Other Release No.: LR-21097
AAER-2996 Jun. 22, 2009 Anthony R. Russo, CPA
Other Release No.: 34-60155
AAER-2995 Jun. 18, 2009 Ulticom, Inc. and Lisa M. Roberts
Other Release No.: LR-21091
See also:
SEC Complaint v. Ulticom
SEC Complaint v. Roberts
AAER-2994 Jun. 18, 2009 Comverse Technology, Inc.
Other Release No.: LR-21090
See also: SEC Complaint
AAER-2993 Jun. 18, 2009 Joseph Hirko, et al.
Other Release No.: LR-21089
AAER-2992 Mar. 18, 2009 David G. Friehling, C.P.A and Friehling & Horowitz, CPA's, P.C.
Other Release No.: LR-20959
See also: SEC Complaint
AAER-2991 Jun. 17, 2009 Jerry D. Cash and David E. Grose
Other Release No.: LR-21087
See also: SEC Complaint
AAER-2990 Jun. 12, 2009 Blackout Media Corporation and Sandy Winick
Other Release No.: LR-21083
See also: SEC Complaint
AAER-2989 Jun. 11, 2009 Elizabeth Monrad, CPA
Other Release No.: 34-60098
AAER-2988 Jun. 9, 2009 Richard Miller (CPA)
Other Release No.: 34-60076
AAER-2987 Jun. 9, 2009 Gary Jensen (CPA)
Other Release No.: 34-60075
AAER-2986 Jun. 9, 2009 Michael Beaulieu (CPA)
Other Release No.: 34-60074
AAER-2985 Jun. 5, 2009 Grayling R. Hofer
Other Release No.: 34-60052
AAER-2984 Jun. 4, 2009 Dyadic International, Inc.
Other Release No.: 34-60047
AAER-2983 Jun. 1, 2009 Sharlene Abrams, CPA
Other Release No.: 34-60017
AAER-2982 May 29, 2009 CSK Auto Corporation
Other Release Nos.: 33-9034, 34-60006
AAER-2981 May 29, 2009 United Industrial Corporation
Other Release No.: 34-60005
AAER-2980 May 29, 2009 Thomas Wurzel
Other Release No.: LR-21063
AAER-2979 May 27, 2009 Frank P. Sinopoli, CPA
Other Release No.: 34-59989
AAER-2978 May 27, 2009 Pollard Kelley Auditing Services, Inc. and Terance Kelley, CPA
Other Release No.: 34-59986
Note: See also the Order in this matter
AAER-2977 May 27, 2009 Richard J. Miller, Gary S. Jensen, and Michael E. Beaulieu
See also: SEC Complaint
Other Release No.: LR-21058
AAER-2976 May 27, 2009 Brian R. Spires, CPA
Other Release No.: 34-59980
AAER-2975 May 27, 2009 John T. McDonald (CPA)
Other Release No.: 34-59977
AAER-2974 May 26, 2009 CSK Auto Corporation
Other Release No.: 33-9032; 34-59973
AAER-2973 May 21, 2009 TMT Capital Corporation
Other Release No.: 34-59959
AAER-2972 May 19, 2009 Apogee Technology, Inc., David B. Meyers and Annette Jaynes
Other Release No.: LR-21048
See also: SEC Complaint
AAER-2971 May 18, 2009 WellCare Health Plans, Inc.
Other Release No.: LR-21044
AAER-2970 May 18, 2009 Monster Worldwide, Inc.
Other Release No.: LR-21042
AAER-2969 May 15, 2009 Gary A. Ray
Other Release No.: LR-21039
AAER-2968 May 12, 2009 Ingram Micro Inc.
Other Release No.: 34-59903
AAER-2967 Apr. 28, 2009 Michael Strauss, Stephen Hozie and Robert Bernstein
Other Release No.: LR-21014
AAER-2966 Apr. 23, 2009 Bryan E. Palbaum, CPA
Other Release No.: 34-59817
AAER-2965 Apr. 21, 2009 Randy S. Casstevens (CPA)
Other Release No.: 34-59803
AAER-2964 Apr. 17, 2009 Kevin E. Brooks, CPA
Other Release No.: 34-59785
AAER-2963 Apr. 14, 2009 Stratum Holdings, Inc.
Other Release No.: 34-59767
AAER-2962 Apr. 14, 2009 Stephen P. Corso, Jr., CPA
Other Release No.: 34-59766
AAER-2961 Apr. 13, 2009 Antonio Canova (CPA)
Other Release No.: 34-59758
AAER-2960 Apr. 13, 2009 Jesus A. Lago, CPA
Other Release No.: 34-59751
AAER-2959 Apr. 3, 2009 Dan Wise, CPA, a/k/a Danny Wise, CPA
Other Release No.: 34-59703
AAER-2957 Apr. 1, 2009 Take-Two Interactive Software, Inc.
Other Release No.: LR-20982
First Quarter
AAER-2958 Mar. 30, 2009 Dennis Kavelman, C.A. and Arcangelo Loberto, C.A.
Other Release No.: 34-59648
AAER-2956 Mar. 30, 2009 WMDS, Inc. One Universe Online, Inc., Seng Tan, James Bunchan and Christian Rochon
Other Release No.: LR-20978
AAER-2955 Mar. 27, 2009 Delphi Corporation, Judith Kudla, et al.
Other Release No.: LR-20975
AAER-2954 Mar. 27, 2009 Judith Kudla (CPA)
Other Release No.: 34-59637
AAER-2953 Mar. 20, 2009 Mercury Interactive, LLC (f/k/a Mercury Interactive Corporation), Amnon Landan, Sharlene Abrams, Douglas Smith, and Susan Skaer
Other Release No.: LR-20964
AAER-2952 Mar. 18, 2009 William D. Shovers, CPA
Other Release No.: 34-59596
AAER-2951 Mar. 18, 2009 Allion Healthcare, Inc. and James G. Spencer
Other Release No.: 34-59594
AAER-2950 Mar. 17, 2009 Andrew Sims, CPA
Other Release No.: 34-59584
AAER-2949 Mar. 12, 2009 Quest Software, Inc., Vincent C. Smith, John J. Laskey, and Kevin E. Brooks
Other Release No.: LR-20950
See also: SEC Complaint
AAER-2948 Mar. 11, 2009 PowerCold Corporation, Francis L. Simola, Joseph C. Cahill, and Grayling R. Hofer
Other Release No.: LR-20945
See also: Complaint in this matter
AAER-2947 Mar. 11, 2009 Stephen P. Gardner, et al.
Other Release No.: LR-20942
AAER-2946 Mar. 10, 2009 Allen Barnett, et al.
Other Release No.: LR-20938
See also: Complaint in this matter
AAER-2945 Mar. 9, 2009 Lisa W. Zappala (CPA)
Other Release No.: 34-59541
AAER-2944 Mar. 6, 2009 Stephan Husi
Other Release No.: 34-59530
AAER-2943 Mar. 5, 2009 Pediatrix Medical Group, Inc.
Other Release No.: LR-20927
See also: Complaint in this matter
AAER-2942 Mar. 4, 2009 Sherry J. Polonsky
Other Release No.: 34-59500
AAER-2941 Mar. 4, 2009 Krispy Kreme Doughnuts, Inc.
Other Release No.: 34-59499
AAER-2940 Feb. 26, 2009 Lawrence B. Evans et al.
Other Release No.: LR-20916
AAER-2939 Feb. 19, 2009 David J. Lubben
Other Release No.: 34-59423
AAER-2938 Feb. 19, 2009 Greg Steven Kaplan, CPA
Other Release No.: 34-59422
AAER-2937 Feb. 17, 2009 Research in Motion Limited, Dennis Kavelman, Arcangelo Loberto, James Balsillie and Mihal Lazaridis
Other Release No.: LR-20902
See also: Complaint in this matter
AAER-2936 Feb. 11, 2009 Meridian Holdings, Inc., Anthony C. Dike and Michelle V. Nguyen
Other Release No.: LR-20898
AAER-2935A Feb. 11, 2009 Halliburton Company and KBR, Inc.
Other Release No.: LR-20897A
See also: Complaint in this matter
AAER-2934 Feb. 11, 2009 ITT Corporation
Other Release No.: LR-20896
See also: Complaint in this matter
AAER-2933 Feb. 11, 2009 Ronald M. Bandyk, CPA
Other Release No.: 34-59390
AAER-2932 Feb. 10, 2009 Thom A. Faria, Stephen J. McLaughlin and William M. Stickney
Other Release No.: LR-20891
AAER-2931 Feb. 5, 2009 Jeffrey M. Yonkers, CPA
Other Release No.: 34-59363
AAER-2930 Feb. 4, 2009 Mark T. Turkcan
Other Release No.: LR-20882
See also: Complaint in this matter
AAER-2929 Jan. 30, 2009 Lumenis Ltd., Sagi A. Genger and Kevin Morano
Other Release No.: LR-20876
AAER-2928 Jan. 29, 2009 Michelle V. Nguyen (CPA)
Other Release No.: 34-59317
AAER-2927 Jan. 26, 2009 Rex R. Rogers
Other Release No.: 34-59297
AAER-2926 Jan. 26, 2009 Jordan H. Mintz
Other Release No.: 34-59296
AAER-2925 Jan. 26, 2009 Jordan H. Mintz and Rex R. Rogers
Other Release No.: LR-20866
AAER-2924 Jan. 26, 2009 John V. Cracchiolo, CPA
Other Release No.: 34-59295
AAER-2923 Jan. 23, 2009 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-20864
AAER-2922 Jan. 22, 2009 Catherine R. McEnroe, Noreen O'Loughlin and Martin R. von Ruden
Other Release No.: LR-20862
See also: Complaint in this matter
AAER-2921 Jan. 22, 2009 Catherine R. McEnroe, Noreen O'Loughlin and Martin R. von Ruden
Other Release No.: 34-59278
AAER-2920 Jan. 22, 2009 Cablevision Systems Corporation
Other Release No.: 34-59277
AAER-2919 Jan. 21, 2009 Urs Kamber, Stephan Husi and Richard Jon May
Other Release No.: LR-20860
AAER-2918 Jan. 9, 2009 Debra McClister, CPA
Other Release No.: 34-59224
AAER-2917 Jan. 6, 2009 Savvides & Partners/PKF Cyprus, Pavlos Meletiou, R.K. Dhawan and Co., and R.K. Dhawan
Other Release No.: LR-20843
AAER-2916 Jan. 6, 2009 R.K. Dhawan & Co.
Other Release No.: 34-59206
AAER-2915 Jan. 6, 2009 Pavlos Meletiou, Certified Accountant
Other Release No.: 34-59205
AAER-2914 Jan. 6, 2009 R.K. Dhawan, Chartered Accountant
Other Release No.: 34-59204

 

http://www.sec.gov/divisions/enforce/friactions/friactions2009.shtml


Modified: 02/18/2010