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.
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Release No.
Date
Action
Fourth Quarter
AAER-3618
Dec. 23, 2014
Thomas D. Melvin, CPA
Other Release No.: 34-73931
AAER-3617
Dec. 19, 2014
Frank A. Dunn, et al.
Other Release No.: LR-23165
AAER-3616
Dec. 17, 2014
Avon Products, Inc.
Other Release No.: LR-23159
AAER-3615
Dec. 17, 2014
Baker Tilly Hong Kong Limited, et al.
Other Release No.: 34-73862
AAER-3614
Dec. 16, 2014
Angel E. Lana, CPA
Other Release Nos.: 34-73852, 33-9691
AAER-3613
Dec. 15, 2014
Canadian Solar, Inc. and Yan Zhuang
Other Release No.: 34-73839
AAER-3612
Dec. 15, 2014
BDO China Dahua CPA Co., Ltd. Deloitte Touche Tohmatsu Certified Public Accountants Ltd. Ernst & Young Hua Ming and LLP KPMG Huazhen (Special General Partnership) PricewaterhouseCoopers Zhong Tian CPAs Limited
Other Release No.: 34-73838
AAER-3611
Dec. 15, 2014
Bruker Corporation
Other Release No.: 34-73835
AAER-3610
Dec. 8, 2014
Lerner & Sipkin CPAs LLP
Other Release No.: 34-73775
AAER-3609
Dec. 8, 2014
OUM & Co. LLP
Other Release No.: 34-73774
AAER-3608
Dec. 8, 2014
Boros & Farrington Accountancy Corporation
Other Release No.: 34-73773
AAER-3607
Dec. 8, 2014
Brace & Associates, PLLC
Other Release No.: 34-73772
AAER-3606
Dec. 8, 2014
Lally & Co., LLC
Other Release No.: 34-73771
AAER-3605
Dec. 8, 2014
Joseph Yafeh CPA, Inc.
Other Release No.: 34-73770
AAER-3604
Dec. 8, 2014
Robert Cooper and Company, CPA PC
Other Release No.: 34-73769
AAER-3603
Dec. 8, 2014
BKD, LLP
Other Release No.: 34-73768
AAER-3602
Dec. 5, 2014
S.W. Hatfield, CPA and Scott W. Hatfield, CPA
Other Release No.: 34-73763
AAER-3601
Dec. 5, 2014
Neal A. Petrovich, CPA
Other Release No.: 34-73751
AAER-3600
Dec. 5, 2014
Hampton Roads Bankshares, Inc.
Other Release No.: 34-73750
AAER-3599
Nov. 14, 2014
Mark Smith, CPA
Other Release No.: 34-73610
AAER-3598
Nov. 14, 2014
Charles Elliot Smith, CPA
Other Release No.: 34-73609
AAER-3597
Nov. 14, 2014
Linden Boyne
Other Release No.: 34-73603
AAER-3596
Nov. 12, 2014
Dr. L.S. Smith
Other Release No.: 34-73582
AAER-3595
Nov. 5, 2014
David Blain, CPA
Other Release Nos.: 34-73532
AAER-3594
Nov. 3, 2014
Bio-Rad Laboratories, Inc.
Other Release No.: 34-73496
AAER-3593
Oct. 27, 2014
Great Lakes Dredge & Dock Corporation
Other Release No.: 34-73434
AAER-3592
Oct. 24, 2014
Berman & Company, P.A., and Elliot Berman CPA
Other Release No.: 34-73427
AAER-3591
Oct. 23, 2014
Eugene F. Hovanec, CPA
Other Release No.: 34-73421
AAER-3590
Oct. 22, 2014
BDO China Dahua CPA Co., Ltd., et al.
Other Release No.: 34-73408
AAER-3589
Oct. 3, 2014
Peter A. Jenson, Chartered Accountant
Other Release No.: 34-73294
Third Quarter
AAER-3588
Sep. 29, 2014
Bank of America Corporation
Other Release No.: 34-73243
AAER-3587
Sep. 25, 2014
Mayer Hoffman McCann, P.C.
Other Release No.: 34-73224
AAER-3586
Sep. 25, 2014
Tradebot Systems, Inc.
Other Release No.: 34-73222
AAER-3585
Sep. 25, 2014
JDA Software Group, Inc.
Other Release No.: 34-73209
AAER-3584
Sep. 24, 2014
Babak ("Bobby") Yazdani
Other Release No.: 34-73201
AAER-3583
Sep. 24, 2014
Saba Software, Inc., Patrick Farrell, et al.
Other Release Nos.: 34-73200, 33-9654
AAER-3582
Sep. 11, 2014
Wilmington Trust Corporation
Other Release Nos.: 34-73076, 33-9646
AAER-3581
Sep. 4, 2014
John J. Aesoph, CPA, and Darren M. Bennett, CPA (Order Granting Petitions for Review and Scheduling Briefs)
Other Release No.: 34-72997
AAER-3580
Sep. 4, 2014
Eugene M. Egeberg III, CPA
Other Release Nos.: 34-72976, 33-9637
AAER-3578A
Aug. 28, 2014
Lynn R. Blodgett and Kevin R. Kyser, CPA (Corrected)
Other Release No.: 34-72938A
AAER-3577
Aug. 26, 2014
Paul R. Venesky, CPA (Order Granting Application For Reinstatement to Appear and Practice Before the Commission as an Accountant Responsible for the Preparation or Review of Financial Statements Required to be Filed With the Commission)
Other Release No.: 34-72921
AAER-3576
Aug. 22, 2014
AirTouch Communications, Inc., Hideyuki Kanakubo, and Jerome Kaiser, CPA
Other Release Nos.: 34-72904, 33-9634
AAER-3575
Aug. 14, 2014
BDO China Dahua CPA Co. Ltd., et al.
Other Release No.: 34-72845
AAER-3574
Aug. 4, 2014
Bdo China Dahua CPA Co., Ltd., Ernst & Young Hua Ming LLP, KPMG Huazhen (Special General Partnership), Deloitte Touche Tohmatsu Certified Public Accountants Ltd., and PricewaterhouseCoopers Zhong Tian CPAs Limited (Order Granting Leave to the Zlca to File an Amicus Brief)
Other Release No.: 34-72753
AAER-3573
Jul. 30, 2014
Marc Sherman
Other Release No.: 34-72723
AAER-3572
Jul. 30, 2014
Edward L. Cummings, CPA
Other Release No.: 34-72722
AAER-3571
Jul. 28, 2014
Smith & Wesson Holding Corporation
Other Release No.: 34-72678
AAER-3570
Jul. 25, 2014
Volt Information Sciences, Inc. and Debra L. Hobbs; Jack J. Egan, Jr.
Other Release Nos.: LR-23051
AAER-3569
Jul. 25, 2014
Volt Information Sciences, Inc. and Debra L. Hobbs; Jack J. Egan, Jr.
Other Release Nos.: LR-23051
AAER-3570
Jul. 24, 2014
Debra L. Hobbs, CPA
Other Release No.: 34-72672
AAER-3569
Jul. 24, 2014
John ("Jack") J. Egan, Jr., CPA
Other Release No.: 34-72671
AAER-3568
Jul. 17, 2014
James M. Schneider, CPA (Order Denying Motion Or, in the Alternative, Application for Modification of Commission Order Imposing Remedial Sanctions)
Other Release No.: 34-72639
AAER-3567
Jul. 17, 2014
Robert C. Trosten, CPA
Other Release No.: 34-72637
AAER-3566
Jul. 14, 2014
Ernst & Young LLP
Other Release No.: 34-72602
AAER-3565
Jul. 8, 2014
Child, Van Wagoner & Bradshaw, PLLC, Russell E. Anderson, CPA, and Marty Van Wagoner, CPA
Other Release No.: 34-72557
AAER-3564
Jul. 2, 2014
Mark A. Jackson and James J. Ruehlen
Other Release No.: LR-23038
AAER-3563
Jul. 2, 2014
W. Mark Miller, CPA
Other Release No.: 34-72516
AAER-3562
Jul. 1, 2014
EFP Rotenberg, LLP and Nicholas R. Bottini, CPA
Other Release Nos.: 34-72503, 33-9608
Second Quarter
AAER-3561
Jun. 27, 2014
Chris Choi, CPA
Other Release No.: 34-72494
AAER-3560
Jun. 25, 2014
Jeffrey C. Kuehr and Michael J. Willoughby
Other Release Nos.: 34-72471, 33-9606
AAER-3559
Jun. 25, 2014
Thomas A. Neely, Jr.,
Other Release Nos.: 34-72470, 33-9605
AAER-3558
Jun. 18, 2014
I. John Benson, CPA,
Other Release No.: 34-72427
AAER-3557
Jun. 11, 2014
Richard R. Hylland, CPA
Other Release No.: 34-72363
AAER-3556
Jun. 2, 2014
BDO China Dahua CPA Co., Ltd, et al.
Other Release No.: 34-72296
AAER-3555
May 20, 2014
Bryce Walker, CA and Spence Walker, CA, CPA
Other Release No.: 34-72199
AAER-3554
May 20, 2014
James T. Adams, CPA
Other Release No.: 34-72198
AAER-3553
May 9, 2014
BDO China Dahua CPA Co., Ltd., Ernst & Young Hua Ming LLP, KPMG Huazhen (Special General Partnership), Deloitte Touche Tohmatsu Certified Public Accountants Ltd., and Pricewaterhousecoopers Zhong Tian CPAs Limited (Order Granting Leave to Adduce Additional Evidence and Granting the Petitions for Review)
Other Release No.: 34-72140
AAER-3552
May 9, 2014
BDO China Dahua CPA Co., Ltd., Ernst & Young Hua Ming LLP, KPMG Huazhen (Special General Partnership), Deloitte Touche Tohmatsu Certified Public Accountants Ltd., and Pricewaterhousecoopers Zhong Tian CPAs Limited (Order Denying the Division's Motion to Strike the Notice of Withdrawal of Appearance and Setting a Briefing Schedule)
Other Release No.: 34-72134
AAER-3551
Apr. 23, 2014
Anthony J. Price, CPA
Other Release No.: 34-72005
AAER-3550
Apr. 15, 2014
Scott T. Veech, CPA
Other Release No.: 34-71951
AAER-3549
Apr. 8, 2014
CVS Caremark Corp.
Other Release No.: LR-22968
AAER-3548
Apr. 8, 2014
Laird Daniels, CPA
Other Release Nos.: 34-71896, 33-9573
First Quarter
AAER-3547
Mar. 31, 2014
S.W. Hatfield, CPA and Scott W. Hatfield, CPA
Other Release No.: 34-71833
AAER-3546
Mar. 27, 2014
Shirley Kiang
Other Release No.: 34-71824
AAER-3545
Mar. 27, 2014
L&L Energy, Inc. and Dickson Lee, CPA
Other Release Nos.: 34-71823, 33-9565
AAER-3544
Mar. 21, 2014
Brendon P. Mcdonald, CPA
Other Release No.: 34-71770
AAER-3543
Mar. 20, 2014
Thomas D. Melvin, CPA
Other Release No.: 34-71761
AAER-3542
Mar. 11, 2014
Clayton T. Marshall
Other Release Nos.: 34-71688, 33-9557
AAER-3541
Feb. 28, 2014
Paul Desjourdy, CPA, Esq.
Other Release No.: 34-71639
AAER-3540
Feb. 24, 2014
China MediaExpress Holdings, Inc. and Zheng Cheng
Other Release No.: LR-22932
AAER-3539
Feb. 21, 2014
Christopher Sells and Timothy Murawski
Other Release No.: LR-22930
AAER-3538
Feb. 21, 2014
James M. Schneider, CPA
Other Release No.: 34-71595
AAER-3537
Feb. 20, 2014
Sam Kan, CPA, and Sam Kan & Company
Other Release No.: 34-71585
AAER-3536
Feb. 19, 2014
Bdo China Dahua CPA Co., Ltd., et al.
Other Release No.: 34-71576
AAER-3535
Feb. 12, 2014
Apple REIT Six, Inc.; Apple REIT Seven, Inc.; Apple REIT Eight, Inc.; Apple REIT Nine, Inc.; Apple Six Advisors, Inc.; Apple Seven Advisors, Inc.; Apple Eight Advisors, Inc.; Apple Nine Advisors, Inc.; Glade M. Knight; and Bryan F. Peery, CPA
Other Release Nos.: 34-71546, 33-9548
AAER-3534
Feb. 11, 2014
David M. Martin CPA
Other Release No.: 34-71523
AAER-3533
Feb. 10, 2014
Uriel Sharef et al.
Other Release No.: LR-22923
AAER-3532
Feb. 5, 2014
Lawrence A. O'Donnell, CPA
Other Release No.: 34-71484
AAER-3531
Jan. 27, 2014
Deloitte Touche Tohmatsu CPA Ltd.
Other Release No.: LR-22911
AAER-3530
Jan. 24, 2014
KPMG LLP
Other Release No.: 34-71389
AAER-3529
Jan. 17, 2014
Eugene M. Egeberg III, CPA
Other Release Nos.: 34-71348, 33-9513
AAER-3528
Jan. 15, 2014
Christopher Hohol and Brian Poshak
Other Release No.: LR-22906
AAER-3527
Jan. 9, 2014
Diamond Foods, Inc.
Other Release No.: LR-22902
AAER-3526
Jan. 9, 2014
Michael Mendes
Other Release Nos.: 34-71264, 33-9508
AAER-3525
Jan. 9, 2014
Alcoa Inc.
Other Release No.: 34-71261
http://www.sec.gov/divisions/enforce/friactions/friactions2014.shtml