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Selected Accounting and Auditing Enforcement Releases
October - December 2001

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-1696 Dec. 23, 2002 Robert A. Putnam
Release Nos.: 33-8172, 34-47083
AAER-1695 Dec. 19, 2002 U.S. Technologies Inc. and C. Gregory Earls
Release No.: LR-17904
AAER-1694 Dec. 17, 2002 Ira A. Gerard and Karen S. Harris
Release No.: LR-17898
AAER-1692 Dec. 16, 2002 Ira A. Gerard and Karen S. Harris
Release No.: 33-8163, 34-47001
AAER-1691 Dec. 16, 2002 Mercator Software, Inc.
Release No.: 34-47000
AAER-1690 Dec. 12, 2002 Safety-Kleen Corp., Kenneth W. Winger, Paul R. Humphreys, William D. Ridings, and Thomas W. Ritter, Jr.; Susan Moore
Release No.: LR-17891
AAER-1689 Dec. 12, 2002 Susan Moore
Release No.: 34-46988
AAER-1688 Dec. 10, 2002 Syncor International Corporation
Release No.: LR-17887
AAER-1687 Dec. 10, 2002 Syncor International Corporation
Release No.: 34-46979
AAER-1686 Dec. 6, 2002 Betty L. Vinson, CPA
Release Nos.: 34-46964, 33-8158
AAER-1685 Dec. 6, 2002 David F. Meyers
Release Nos.: 34-46963, 33-8157
AAER-1684 Dec. 6, 2002 Buford Yates, Jr.
Release Nos.: 34-46962, 33-8156
AAER-1683 Dec. 6, 2002 Betty L. Vinson and Troy M. Normand
Release No.: LR-17883
AAER-1682 Dec. 6, 2002 Arthur L. Toll, Bruce B. Edmondson, Gerald Levinson and Elliot S. Fisher
Release No.: LR-17880
AAER-1681 Dec. 6, 2002 Elliot S. Fisher, Esq.
Release No.: 34-46954
AAER-1680 Dec. 6, 2002 Bruce B. Edmonson, CPA
Release No.: 34-46953
AAER-1679 Dec. 2, 2002 Ralph K. Ungermann, Alan J. McMillan, and James O. Mitchell
Release No.: LR-17869
AAER-1678 Nov. 26, 2002 WorldCom, Inc.
Release No.: LR-17866
AAER-1677 Nov. 26, 2002 First Virtual Communications, Inc.
Release No.: 34-46909
AAER-1676 Nov. 26, 2002 Michael Sullivan, CPA
Release No.: 34-46908
AAER-1675 Nov. 26, 2002 Anicom, Inc.
Release No.: 34-46907
AAER-1674 Nov. 25, 2002 800America.com, Inc., et al
Release No.: LR-17863
AAER-1673A Nov. 25, 2002 Ilse Cappel
Release No.: LR-17859A
AAER-1670 Nov. 21, 2002 James A. Fitzhenry
Release No.: 34-46870
AAER-1672 Nov. 21, 2002 BDO International, Minas Ioannou and Christakis Ioannou
Release No.: 34-46880
AAER-1671 Nov. 21, 2002 Phillip E. White
Release No.: LR-17855
AAER-1670 Nov. 21, 2002 James A. Fitzhenry
Release No.: 34-46870
AAER-1669 Nov. 20, 2002 TenFold Corporation, et al.
Release No.: LR-17852
AAER-1668 Nov. 18, 2002 Ed Johnson and Merl Holdings, Inc.com
Release No.: LR-17846
AAER-1667 Nov. 18, 2002 Michael G. Horsey, CPA, Michael D. Watson, CPA, and Sallie D. Feldman, CPA
Release No.: 34-46845
AAER-1666 Nov. 15, 2002 Larry Ohms
Release No.: LR-17843
AAER-1665 Nov. 15, 2002 David F. Myers and Buford Yates, Jr.
Release No.: LR-17842
AAER-1664 Nov. 14, 2002 Adelphia Communications Corporation, John J. Rigas, Timothy J. Rigas, Michael J. Rigas, James P. Rigas, James R. Brown, and Michael C. Mulcahey
Release No.: LR-17837
AAER-1663 Nov. 14, 2002 Albert Dunlap et al.
Release No.: LR-17836
AAER-1662 Nov. 13, 2002 800America.com, Inc., et al
Release No.: LR-17835
AAER-1661 Nov. 13, 2002 Ernst & Young
Release Nos.: 33-8146, 34-46821
AAER-1660 Nov. 12, 2002 Stephen R. Becker, CPA
Release No.: 34-46813
AAER-1659 Nov. 1, 2002 Frederick W. Kolling III, CPA
Release No.: 34-46777
AAER-1658 Nov. 1, 2002 WorldCom, Inc.
Release No.: LR-17829
AAER-1657 Nov. 1, 2002 Richard P. Smyth, Arnold E. Johns, Jr., Michael J. Becker and Alan T. Davis
Release No.: LR-17824
AAER-1656 Oct. 30, 2002 Larry Ohms
Release No.: LR-17816
AAER-1655 Oct. 30, 2002 Stephen R. Becker
Release No.: LR-17815
AAER-1654 Oct. 23, 2002 Ernst & Young, LLP
Release No.: 34-46710
AAER-1653 Oct. 21, 2002 Paul Skulsky, et al.
Release No.: LR-17794
AAER-1651 Oct. 16, 2002 G. Matthias Heinzelmann, III
Release No.: LR-17788
AAER-1650 Oct. 10, 2002 Betty L. Vinson and Troy M. Normand
Release No.: LR-17783
AAER-1649 Oct. 10, 2002 J. Mark Samper, CPA
Release No.: 34-46634
AAER-1648 Oct. 10, 2002 Lernout & Hauspie Speech Products, N.V.
Release No.: LR-17782
AAER-1647 Oct. 9, 2002 Las Vegas Entertainment Network, Inc., Joseph A. Corazzi, Carl A. Sambus,and Jay I. Goldberg
Release No.: LR-17779
AAER-1646 Oct. 9, 2002 Jean-Paul Bolduc, Brian J. Smith, C.P.A., Richard N. Sukenik, C.P.A., Philip J. Ryan III, Constantine L. Hampers, A. Miles Nogelo, and Robert W. Armstrong III, C.P.A
Release No.: 34-46627
AAER-1645 Oct. 8, 2002 Joseph J. Shew, CPA
Release No.: 34-46623
AAER-1644 Oct. 8, 2002 John Giesecke Jr., CPA
Release No.: 34-46622
AAER-1643 Oct. 8, 2002 A.C.L.N., Ltd.; Abderrazak "Aldo" Labiad; Joseph J.H. Bisschops; Alex de Ridder; Pearlrose Holdings International S.A.; Emerald Sea Marine, Inc.; Scott Investments S.A.; BDO International (Cyprus); Minas Ioannou; and Christakis Ioannou (Defendants); and Scandinavian Car Carriers A/S; Pandora Shipping, S.A.; Sergui, Ltd.; Westbound Development Corp.; Maverick Commercial, Inc.; and DCC Limited (Relief Defendants)
Release No.: LR-17776
AAER-1642 Oct. 7, 2002 Buford Yates, Jr.
Release No.: LR-17771
AAER-1641 Oct. 7, 2002 System Software Associates, Inc., Roger Covey and Joseph Skadra
Release No.: LR-17770
AAER-1640 Oct. 2, 2002 Andrew S. Fastow
Release No.: LR-17762
AAER-1639 Oct. 1, 2002 Kenneth Stringer III, J. Mark Samper, William N. Martin, and Steven R. Eagleburger
Release No.: LR-17760
AAER-1638 Oct. 1, 2002 Arthur A. Goodwin, William J. Burke and Christopher P. Whalen
Release No.: LR-17758



http://www.sec.gov/divisions/enforce/friactions/act4q02.shtml


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