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: Sept. 25, 2023	Respondents: Michael D. Messina, CPA Release No. 34-98499, AAER-4461 See Also: Administrative Summary
Date: Sept. 25, 2023	Respondents: David C. Powell Release No. 34-98492, AAER-4460 See Also: Administrative Summary
Date: Sept. 25, 2023	Respondents: GTT Communications, Inc. Release No. 33-11241, 34-98491, AAER-4459
Date: Sept. 12, 2023	Respondents: Alfonse Gregory Giugliano, CPA Release No. 34-98352, AAER-4458
Date: Sept. 8, 2023	Respondents: Michelle L. Helterbran Cochran, CPA Release No. 34-98329, AAER-4457
Date: Sept. 7, 2023	Respondents: Mark Wogsland Release No. 34-98307, AAER-4456
Date: Sept. 7, 2023	Respondents: Bret Naggs Release No. 34-98306, AAER-4455
Date: Sept. 1, 2023	Respondents: Wang, Jia Roger Qian, CPA and Wang Certified Public Accountant, P.C. Release No. 34-98275, AAER-4454
Date: Sept. 1, 2023	Respondents: SQN Capital Management, LLC and Jeremiah Silkowski Release No. 34-98272, IA-6393, AAER-4453 See Also: Administrative Summary
Date: Aug. 30, 2023	Respondents: Plug Power Inc. Release No. 34-98243, AAER-4452 See Also: Administrative Summary
Date: Aug. 28, 2023	Respondents: Peter Armbruster, CPA Release No. 34-98229, AAER-4451
Date: Aug. 25, 2023	Respondents: 3M Company Release No. 34-98222, AAER-4450
Date: Aug. 24, 2023	Respondents: Mac Wayne Billings, CPA Release No. 34-98218, AAER-4449
Date: Aug. 22, 2023	Respondents: Vivic Corp. Release No. 34-98194, AAER-4448 See Also: Administrative Summary
Date: Aug. 22, 2023	Respondents: ReShape Lifesciences Inc. Release No. 34-98193, AAER-4447 See Also: Administrative Summary
Date: Aug. 22, 2023	Respondents: Omnia Wellness Inc. Release No. 34-98192, AAER-4446 See Also: Administrative Summary
Date: Aug. 22, 2023	Respondents: Alpine 4 Holdings, Inc. Release No. 34-98190, AAER-4444 See Also: Administrative Summary
Date: Aug. 22, 2023	Respondents: Black Spade Acquisition Co Release No. 34-98188, AAER-4443 See Also: Administrative Summary
Date: Aug. 22, 2023	Respondents: David D. Brooks, CPA Release No. 34-98191, AAER-4445
Date: Aug. 21, 2023	Respondents: Michael J. Senken Release No. 34-98186, AAER-4442
Date: Aug. 15, 2023	Respondents: Malvern Bancorp, Inc. and Joseph D. Gangemi Release No. 33-11223, 34-98132, AAER-4441 See Also: Administrative Summary
Date: Aug. 15, 2023	Respondents: Ault Alliance, et al. Release No. 33-11222, 34-98131, AAER-4440 See Also: Administrative Summary
Date: Aug. 14, 2023	Respondents: Joshua Abrahams, CPA Release No. 34-98122, AAER-4439
Date: Aug. 14, 2023	Respondents: Crowe U.K. LLP, Nigel D. Bostock, FCA, Matthew C. Stallabrass, FCA Release No. 34-98118, AAER-4438
Date: Aug. 10, 2023	Respondents: Grupo Aval Acciones y Valores S.A. and Corporación Financiera Colombiana S.A. Release No. 34-98103, AAER-4437
Date: Aug. 7, 2023	Respondents: Markowitz, Alan J., CPA Release No. 34-98069, AAER-4436
Date: Aug. 7, 2023	Respondents: Lawrence K. White, CPA Release No. 33-11219, 34-98065, AAER-4435 See Also: Administrative Summary
Date: Aug. 2, 2023	Respondents: David Lethem Release No. 34-98039, AAER-4434
Date: Aug. 1, 2023	Respondents: John R. Browne, CPA Release No. 34-98030, AAER-4433 See Also: Administrative Summary
Date: July 18, 2023	Respondents: Michelle L. Helterbran Cochran, CPA Release No. 34-97941, AAER-4432
Date: July 18, 2023	Respondents: Kevin R. Harris, CPA Release No. 33-11212, AAER-4431, 34-97940
Date: July 17, 2023	Respondents: Wang, Jia Roger Qian, CPA and Wang Certified Public Accountant, P.C. Release No. 34-97920, AAER-4430
Date: July 5, 2023	Respondents: Reed L. Benson, CPA Release No. 34-97835, AAER-4427 See Also: Administrative Summary
Date: July 5, 2023	Respondents: Dwight H. Egan Release No. 33-11210, 34-97837, AAER-4429 See Also: Administrative Summary
Date: July 5, 2023	Respondents: Co-Diagnostics, Inc. Release No. 33-11209, 34-97836, AAER-4428 See Also: Administrative Summary
Date: July 3, 2023	Respondents: Future FinTech Group Inc., Release No. 33-11206, 34-97829, AAER-4425 See Also: Administrative Summary
Date: July 3, 2023	Respondents: Vidul Prakash Release No. LR-25766, AAER-4426 See Also: SEC Complaint
Date: June 23, 2023	Respondents: Markowitz, Alan J., CPA Release No. 34-97795, AAER-4424
Date: June 21, 2023	Respondents: Marcum LLP Release No. 34-97773, AAER-4423
Date: June 20, 2023	Respondents: Stanley Black & Decker, Inc. Release No. 34-97761, AAER-4422
Date: June 20, 2023	Respondents: Jeffery D. Ansell Release No. 34-97760, AAER-4421
Date: June 20, 2023	Respondents: Brian C. Jensen, CPA Release No. 34-97757, AAER-4420
Date: June 16, 2023	Respondents: David Dickson and Stuart Andrew Spence Release No. 34-97740, AAER-4419 See Also: Administrative Summary
Date: June 9, 2023	Respondents: Boyle CPA, LLC; Robert Allan Boyle, CPA Release No. 34-97685, AAER-4418 See Also: Administrative Summary
Date: June 5, 2023	Respondents: Cantaloupe, Inc. (f/k/a USA Technologies, Inc.) Release No. 33-11202, 34-97651, AAER-4417 See Also: Administrative Summary
Date: June 5, 2023	Respondents: Maeve M. Duska Release No. 33-11201, 34-97650, AAER-4416
Date: June 5, 2023	Respondents: Michael K. Lawlor Release No. 33-11200, 34-97649, AAER-4415
Date: June 2, 2023	Respondents: Pending Administrative Proceedings (Order Vacating Certain Associational Bars) Release No. 33-11199, 34-97641, IA-6324, IC-34934, AAER-4414
Date: June 2, 2023	Respondents: Pending Administrative Proceedings (Order Dismissing Proceedings) Release No. 33-11198, 34-97640, IA-6323, IC-34933, AAER-4413
Date: June 1, 2023	Respondents: Carl S. Schwartz, CPA Release No. IA-6320, AAER-4412
Date: May 26, 2023	Respondents: Gartner, Inc. Release No. 34-97609, AAER-4411 See Also: Administrative Summary
Date: May 25, 2023	Respondents: Jia Roger Qian Wang, CPA and Wang Certified Public Accountant, P.C. Release No. 34-97590, AAER-4410
Date: May 16, 2023	Respondents: Bátiz, Ramón Lafarga Release No. 34-97512, AAER-4409
Date: May 16, 2023	Respondents: Reyes, Noe Corrales Release No. 34-97510, AAER-4408
Date: May 16, 2023	Respondents: Velasco, Carlos Javier Moctezuma Release No. 34-97509, AAER-4407
Date: May 11, 2023	Respondents: Koninklijke Philips N.V. Release No. 34-97479, AAER-4406
Date: May 1, 2023	Respondents: Markowitz, Alan J., CPA Release No. 34-97414:, AAER-4405
Date: May 1, 2023	Respondents: Gregory A. Wahl, CPA, Michael Deutchman, CPA and Georgia Chung, CPA Release No. 34-97413, AAER-4404
Date: April 26, 2023	Respondents: Frank's International N.V. Release No. 34-97381, AAER-4403 See Also: Administrative Summary
Date: April 25, 2023	Respondents: SAExploration Holdings, Inc., et al. Release No. LR-25700, AAER-4402 See Also: Final Judgement - Jeffrey A. Hastings , Order - Lori Hastings
Date: April 17, 2023	Respondents: Martha Patricia Bustos, CPA Release No. 34-97317, AAER-4401
Date: April 12, 2023	Respondents: Michael K. Molen Release No. 34-97292, AAER-4400
Date: April 10, 2023	Respondents: Bobby Peavler and William Eric Meek Release No. LR-25690, AAER-4399
Date: April 7, 2023	Respondents: William Eric Meek Release No. 34-97270, AAER-4398
Date: April 7, 2023	Respondents: Bobby Peavler Release No. 34-97269, AAER-4397
Date: April 6, 2023	Respondents: James Fitts, CPA, Release No. 34-97259, AAER-4396
Date: April 4, 2023	Respondents: Tang, Jason Jianxun, CPA Release No. 34-97246, AAER-4395
Date: March 29, 2023	Respondents: Spicer Jeffries LLP and Sean P. Tafaro Release No. 34-97216, AAER-4394
Date: March 28, 2023	Respondents: Markowitz, Alan J., CPA Release No. 34-97209, AAER-4393
Date: March 21, 2023	Respondents: Philip R. Jacoby, Jr., et al. Release No. LR-25671, AAER-4392 See Also: Judgment
Date: March 14, 2023	Respondents: DXC Technology Company Release No. 33-11166, 34-97140, AAER-4391
Date: March 13, 2023	Respondents: Evoqua Water Technologies Corp. and Imran Parekh Release No. LR-25662, AAER-4390 See Also: SEC Complaint
Date: March 10, 2023	Respondents: Markowitz, Alan J., CPA Release No. 34-97113, AAER-4389
Date: March 7, 2023	Respondents: Wang, Jia Roger Qian, CPA and Wang Certified Public Accountant, P.C. Release No. 34-97074, AAER-4388
Date: March 7, 2023	Respondents: Chen, Andy Chin Fong, CPA Release No. 33-11164, 34-97061, AAER-4387
Date: March 6, 2023	Respondents: Rio Tinto plc Release No. 34-97049, AAER-4386
Date: March 6, 2023	Respondents: Flutter Entertainment and plc as successor-in-interest to The Stars Group, Inc. (Corrected) Release No. 34-97044, AAER-4384 See Also: Administrative Summary
Date: March 6, 2023	Respondents: Barry D. Loveless, CPA Release No. 34-97050, AAER-4385
Date: March 1, 2023	Respondents: Reyes, Noe Corrales Release No. 34-97004, AAER-4381
Date: March 1, 2023	Respondents: Bátiz, Ramón Lafarga Release No. 34-97007, AAER-4383
Date: Feb. 28, 2023	Respondents: Velasco, Carlos Javier Moctezuma Release No. 34-97005, AAER-4382
Date: Feb. 28, 2023	Respondents: Markowitz, Alan J., CPA Release No. 34-96995, AAER-4380
Date: Feb. 27, 2023	Respondents: Wang, Jia Roger Qian, CPA and Wang Certified Public Accountant, P.C. Release No. 34-96994, AAER-4379
Date: Feb. 22, 2023	Respondents: African Gold Acquisition Corp. Release No. 34-96960, AAER-4377
Date: Feb. 22, 2023	Respondents: Alan A. Tucker Release No. 34-96961, AAER-4378
Date: Feb. 16, 2023	Respondents: Wang, Jia Roger Qian, CPA and Wang Certified Public Accountant, P.C. Release No. 34-96949, AAER-4376
Date: Feb. 14, 2023	Respondents: Roadrunner Transportation Systems, Inc. Release No. 33-11156, 34-96909, AAER-4375 See Also: Administrative Summary
Date: Feb. 8, 2023	Respondents: Wang, Jia Roger Qian, CPA and Wang Certified Public Accountant, P.C. Release No. 34-96852, AAER-4374 See Also: Administrative Summary
Date: Feb. 7, 2023	Respondents: Gentex Corporation and Kevin C. Nash Release No. 34-96819, AAER-4373 See Also: Administrative Summary
Date: Jan. 29, 2023	Respondents: Anton & Chia, LLP Wahl, Gregory A., CPA Deutchman, Michael, CPA Chung, Georgia, CPA Shek, Tommy, CPA Release No. 34-96771, AAER-4372
Date: Jan. 19, 2023	Respondents: Chen, Andy Chin Fong, CPA Release No. 33-11148, 34-96710, AAER-4371
Date: Jan. 13, 2023	Respondents: Kurt W. Streams Release No. 34-96659, AAER-4370
Date: Jan. 12, 2023	Respondents: Cooper J. Morgenthau Release No. 34-96652, AAER-4369
Date: Dec. 19, 2022	Respondents: Honeywell International Inc. (Corrected) Release No. 34-96529, AAER-4368
Date: Nov. 18, 2022	Respondents: Daniel Moser Release No. 34-96349, AAER-4367
Date: Nov. 17, 2022	Respondents: Tang, Jason Jianxun, CPA Release No. 34-96347, AAER-4366
Date: Nov. 16, 2022	Respondents: Viener, Ira S., CPA Release No. 34-96325, AAER-4365
Date: Nov. 10, 2022	Respondents: Chen, Andy Chin Fong, CPA Release No. 33-11133, 34-96299, AAER-4364
Date: Nov. 4, 2022	Respondents: Scott David Mahoney Release No. 34-96235, AAER-4363
Date: Nov. 3, 2022	Respondents: Ira S. Viener, CPA (Order) Release No. 34-96224, AAER-4362