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Selected Accounting and Auditing Enforcement Releases
January - March 2003

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.

Release No.
Date              
Action
AAER-1746 Mar. 25, 2003 J.P. Bolduc, Brian J. Smith, CPA, Richard N. Sukenik, CPA, Philip J. Ryan III, Constantine L. Hampers, A. Miles Nogelo, and Robert W. Armstrong III, CPA
Release No.: 34-47597
AAER-1745 Mar. 25, 2003 Robert Asti
Release No.: LR-18050
AAER-1744 Mar. 20, 2003 HealthSouth Corporation and Richard M. Scrushy
Release No.: LR-18044
AAER-1743 Mar. 19, 2003 John R. Boyd, and Christopher Curbello
Release No.: LR-18042
AAER-1742 Mar. 17, 2003 Merrill Lynch & Co., Inc., Daniel H. Bayly, Thomas W. Davis, Robert S. Furst and Schuyler M. Tilney
Release No.: LR-18038
AAER-1741 Mar. 17, 2003 Carl E. Putnam, et al.
Release No.: LR-18037
AAER-1739 Mar. 12, 2003 U.S. Technologies, Inc. and C. Gregory Earls
Release No.: LR-18031
AAER-1738 Mar. 12, 2003 Kevin A. Howard and Michael W. Krautz
Release No.: LR-18030
AAER-1737 Mar. 7, 2003 Spiegel, Inc.
Release No.: LR-18020
AAER-1736 Mar. 10, 2003 A. Robert Mancuso, Ronald R. Lanchoney, and Shamir A. Ally
Release No.: LR-18025
AAER-1735 Mar. 10, 2003 American Tissue, Inc., Medhi Gabayzadeh, Edward Stein and John Lorenz
Release No.: LR-18022
AAER-1734 Mar. 7, 2003 Barbara L. Berry, CPA
Release No.: 34-47474
AAER-1733 Mar. 7, 2003 W. Dale McGhie, CPA
Release No.: 34-47473
AAER-1732 Mar. 6, 2003 A. Robert Mancuso, Ronald R. Lanchoney, and Shamir A. Ally
Release No.: LR-18017
AAER-1731 Mar. 6, 2003 Acrodyne Communications, Inc.
Release No.: 34-47454
AAER-1730 Mar. 4, 2003 Lernout & Hauspie Speech Products, N.V.
Release No.: 34-47442
AAER-1729 Mar. 4, 2003 Lernout & Hauspie Speech Products, N.V.
Release No.: LR-18014
AAER-1728 Mar. 4, 2003 Kerry Kirby
Release No.: 34-47440
AAER-1727 Mar. 4, 2003 Truserv Corporation
Release No.: 34-47439
AAER-1726 Feb. 28, 2003 Joel M. Arnold, William L. Eveleth, Grant Graham, Thomas W. Hall, Douglas K. Hutchins, Bryan K. Treadway, John M. Walker, and Richard L. Weston
Release No.: LR-17996
AAER-1725 Feb. 28, 2003 Jeffrey M. Kalina, CPA
Release No.: 34-47427
AAER-1724 Feb. 27, 2003 J.P. Bolduc, Brian J. Smith, CPA., Richard N. Sukenik, CPA., Philip J. Ryan III, Constantine L. Hampers, A. Miles Nogelo, and Robert W. Armstrong III, CPA.
Release No.: 34-47416
AAER-1723 Feb. 27, 2003 Glen Andrew Folck
Release No.: LR-18002
AAER-1722 Feb. 26, 2003 Enterasys Networks, Inc. and Aprisma Management Technologies, Inc.
Release No.: 34-47405
AAER-1721 Feb. 26, 2003 Glen Andrew Folck
Release Nos.: 33-8196, 34-47404
AAER-1720 Feb. 26, 2003 Enio A. Montini, Jr. and Joseph A. Hofmeister
Release No.: LR-18000
AAER-1719 Feb. 13, 2003 G. Matthias Heinzelmann, III
Release No.: LR-17984
AAER-1718 Feb. 11, 2003 Umesh Malhotra, Paul Chopra, and David Manigault
Release No.: LR-17979
AAER-1717 Feb. 13, 2003 Gas & Oil Technologies, Inc. and Ingrid Aliet-Gass
Release No.: 33-8192
AAER-1716 Feb. 13, 2003 Glen Morinaka, CPA
Release No.: 33-8191
AAER-1715 Feb. 10, 2003 Christopher F. Crawford and Todd F. Katz; Richard C. Tyrer; Donald F. Marcus; Harry P. Adler
Release No.: LR-17978
AAER-1714 Feb. 10, 2003 Harry P. Adler
Release No.: 34-47341
AAER-1713 Feb. 10, 2003 Richard C. Tyrer
Release No.: 34-47340
AAER-1712 Feb. 10, 2003Donald F. Marcus
Release No.: 34-47339
AAER-1711 Feb. 4, 2003 Church Extension of the Church of God, Inc., United Management Services, Inc., James Perry Grubbs and Shearon Louis Jackson
Release No.: LR-17966
AAER-1709 Jan. 29, 2003 KPMG LLP, Joseph T. Boyle, Michael A. Conway, Anthony P. Dolanski and Ronald A. Safran
Release No.: LR-17954
AAER-1708 Jan. 28, 2003 Scott E. Edwards, CPA
Release No.: 34-47268
AAER-1707 Jan. 27, 2003 Albert Dunlap, et al.
Release No.: LR-17952
AAER-1706 Jan. 27, 2003 Phillip E. Harlow, CPA
Release No.: 34-47261
AAER-1705 Jan. 27, 2003 Robert J. Gluck
Release No.: 34-47260
AAER-1704 Jan. 27, 2003 Solucorp Industries Ltd., et al.
Release No.: LR-17951
AAER-1703 Jan. 27, 2003 Glenn R. Ohlhauser, C.A.
Release No.: 34-47256
AAER-1700 Jan. 13, 2003 John J. Canepa, CPA
Release No.: 34-47168
AAER-1699 Jan. 13, 2003 Anika Therapeutics, Inc., J. Melville Engle and Sean F. Moran
Release No.: 34-47167
AAER-1698 Jan. 9, 2003 Jeffrey Kalina
Release No.: LR-17924
AAER-1697 Jan. 7, 2003 Ramiro M. Fernandez-Moris, Daniel S. Lezak, and Ramiro Rafael ("Ray") Fernandez
Release No.: LR-17916



http://www.sec.gov/divisions/enforce/friactions/act1q03.shtml


Modified: 02/03/2006