Selected Accounting and Auditing Enforcement Releases
July - September 2000

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-1328	Sept. 27, 2000	Matthew R. Welch and James C. Horne Release No.: LR-16734
AAER-1327	Sept. 27, 2000	Countryland Wellness Resorts, Inc., Fred Cruz (a.k.a. Federico Cruz Gonzalez), Luis R. Hidalgo, Jr., and Donald E. Studer Release No.: LR-16732
AAER-1326	Sept. 27, 2000	Richard I. Berger and Donna M. Richardson Release No.: LR-16731
AAER-1325	Sept. 27, 2000	Maurice B. Newman and Richard A. Gerhart Release No.: LR-16730
AAER-1324	Sept. 27, 2000	Michael L. Hiebert Release No.: LR-16729
AAER-1323	Sept. 29, 2000	Donald C. Yount, CPA Release No.: 34-43391
AAER-1322	Sept. 29, 2000	Luis E. Gomez, CPA Release No.: 34-43389
AAER-1321	Sept. 29, 2000	Drew Bergman, CPA Release No.: 34-43388
AAER-1320	Sept. 28, 2000	Leah Industries, Inc., Birte Boock and Irwin Boock Release No.: LR-16738
AAER-1319	Sept. 27, 2000	Isaac Hager Release Nos.: 33-7903, 34-43366
AAER-1318	Sept. 27, 2000	Craig Consumer Electronics, Inc. Release No.: 34-43362
AAER-1317	Sept. 27, 2000	Bonnie K. Metz Release No.: 34-43361
AAER-1316	Sept. 27, 2000	Countryland Wellness Resorts, Inc. Release No.: 34-43360
AAER-1315	Sept. 27, 2000	YourBankOnline.com, William L. Butcher, CPA Release No.: 34-43359
AAER-1314	Sept. 27, 2000	Premier Laser Systems, Inc. Release Nos.: 33-7902, 34-43358
AAER-1313	Sept. 27, 2000	Cylink Corporation Release No.: 34-43357
AAER-1312	Sept. 27, 2000	John Daws, Thomas Butler and Mark Folit Release No.: LR-16728
AAER-1311	Sept. 26, 2000	Centennial Technologies, Inc. Release Nos.: 33-7897, 34-43345
AAER-1310	Sept. 26, 2000	James Murphy, Robert Lockwood, Gilboa Peretz and Emanuel Pinez Release No.: LR-16725
AAER-1308	Sept. 25, 2000	Clifford E. Hotte, et al. Release No.: LR-16722
AAER-1307	Sept. 22, 2000	Edward Cheramy Release No.: 34-43327
AAER-1306	Sept. 22, 2000	Rudy Wann Release No.: 34-43326
AAER-1305	Sept. 19, 2000	Robert G. Herndon Release No.: LR-16710
AAER-1304	Sept. 19, 2000	Ronald R. Charnock, Mark C. Hyer, Walter Wilowatyj and Donald C. Yount Release No.: LR-16709
AAER-1303	Sept. 19, 2000	Pier 1 Imports, Inc. Release No.: 34-43301
AAER-1302	Sept. 18, 2000	Itex Corporation, Terry L. Neal, Michael T. Baer, Graham H. Norris, Cynthia Pfaltzgraff and Joseph M. Morris Release No.: LR-16708
AAER-1301	Sept. 14, 2000	John F. "Pete" Oliver, et al. Release No.: LR-16702
AAER-1300	Sept. 6, 2000	Ferrofluidics Corp., Ronald Moskowitz, Jerome R. Allen, Jan R. Kirk, Stephen P. Morin, Bruce S. Moody, and the 1991 RPM Irrevocable Trust Release No.: LR-16689
AAER-1299	Sept. 7, 2000	Robert H. Sutton Release No.: LR-16692
AAER-1298	Sept. 6, 2000	Theodore Ursu III, CPA Release No.: 34-43249
AAER-1297	Aug. 31, 2000	Russell Ponce Release No.: 34-43235
AAER-1296	Aug. 28, 2000	Jeffrey P. Sudikoff, Edward Cheramy and Rudy Wann Release No.: LR-16663
AAER-1295	Aug. 21, 2000	Boston Scientific Corporation Release No.: 34-43183
AAER-1294	Aug. 17, 2000	Stephen R.B. Bingham, et al. Release No.: LR-16657
AAER-1293	Aug. 16, 2000	William J. McClintock, CPA Release No.: 34-43160
AAER-1292	Aug. 8, 2000	Stefan M. Palatin Release No.: LR-16645
AAER-1291	Aug. 8, 2000	Axel E. Friedberg and Rudolf J. Weissenberger Release No.: 34-43129
AAER-1290	Aug. 4, 2000	Steven Wolis Release No.: 34-43123
AAER-1289	July 26, 2000	Leslie A. Danish, CPA Release No.: 34-43071
AAER-1288	July 24, 2000	Timothy J. Gaffney Release No.: LR-16634
AAER-1287	July 24, 2000	Guilford Mills, Inc. Release No.: 34-43068
AAER-1286	July 13, 2000	Michael A. Puhr Release No.: LR-16625
AAER-1285	July 14, 2000	System Software Associates, Inc., Roger Covey and Joseph Skadra Release No.: LR-16627
AAER-1284	July 13, 2000	Kevin T. Kearney, CPA Release No.: 34-43034

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