Accounting and Auditing Enforcement

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.

Accounting and Auditing Enforcement Releases RSS Feed


Date Sort descending	Respondents
Dec. 27, 2001	Nelson Barber Release No. LR-17291, AAER-1480
Dec. 27, 2001	Barbara Horvath, CPA Release No. 34-45197, AAER-1483
Dec. 27, 2001	Rachel Eckhaus, CPA Release No. 34-45195, AAER-1481
Dec. 27, 2001	Jeffrey Bacsik, CPA Release No. 34-45196, AAER-1482
Dec. 14, 2001	Corrine Davies Release No. 34-45158, AAER-1478
Dec. 14, 2001	Timothy Tuttle Release No. 34-45159, AAER-1479
Dec. 7, 2001	Digital Lightware, Inc. and Bryan J. Zwan Release No. LR-17262, AAER-1477
Dec. 6, 2001	Pinnacle Holdings, Inc. Release No. 34-45135, AAER-1476
Nov. 29, 2001	Maurice B. Newman and Richard A. Gerhart Release No. LR-17250, AAER-1475
Oct. 30, 2001	Richard P. Smyth, Arnold E. Johns, Jr., Michael J. Becker and Alan T. Davis Release No. LR-17211, AAER-1474
Oct. 29, 2001	Roys Poyiadjis, Lycourgos Kyprianou and AremisSoft Corp. Release No. LR-17210, AAER-1473
Oct. 25, 2001	Hollywood Trenz, Inc., Edward R. Showalter, Tracy A. Braime, and Robert E. Burton, Jr. Release No. LR-17204, AAER-1472
Oct. 23, 2001	Gisela de Leon-Meredith Release No. 34-44970, AAER-1471
Oct. 18, 2001	NexPub, Inc., formerly known as PrintontheNet.com, Inc. Release No. 33-8025, 34-44951, AAER-1469
Oct. 17, 2001	Millionaire.com and Robert L. White Release No. LR-17196, AAER-1468
Oct. 15, 2001	Jay Lapine Release No. LR-17189, AAER-1467
Oct. 5, 2001	Richard P. Smyth, Arnold E. Johns, Jr., Michael J. Becker and Alan T. Davis Release No. LR-17175, AAER-1466
Oct. 4, 2001	Roys Poyiadjis, Lycourgos Kyprianou and AremisSoft Corp. Release No. LR-17172, AAER-1465
Oct. 3, 2001	Chiquita Brands International, Inc. Release No. LR-17169, AAER-1464
Oct. 3, 2001	Chiquita Brands International, Inc. Release No. 34-44902, AAER-1463
Oct. 2, 2001	Millionaire.com and Robert L. White Release No. LR-17167, AAER-1462
Sept. 28, 2001	Matthew R. Welch and James C. Horne Release No. LR-17165, AAER-1461
Sept. 27, 2001	Vari-L Company, Inc., David G. Sherman, Jon L. Clark, and Sarah E. Hume Release No. LR-17155, AAER-1460
Sept. 27, 2001	Holden, Skooglund, Padda, and Beal Release No. LR-17156, AAER-1458
Sept. 27, 2001	Joseph H. Kiser Release No. 34-44859, AAER-1457
Sept. 27, 2001	Paul S. Jurewicz Release No. 34-44860, AAER-1459
Sept. 27, 2001	Charles K. Springer, CPA; Robert S. Haugen, CPA; Haugen, Springer & Co., PC Release No. 34-44858, AAER-1456
Sept. 26, 2001	John Daws, Thomas Butler and Mark Folit Release No. LR-17151, AAER-1455
Sept. 25, 2001	Gunther International, Ltd. Release No. 34-44842, AAER-1454
Sept. 19, 2001	Madera International, Inc. Release No. LR-17140, AAER-1453
Sept. 19, 2001	C.E.C. Industries Corporation, Gerald H. Levine, and Marie A. Levine Release No. LR-17139, AAER-1448
Sept. 19, 2001	Ralph Sanchez, CPA Release No. 34-44816, AAER-1451
Sept. 19, 2001	Madera International, Inc. Release No. 34-44814, AAER-1449
Sept. 19, 2001	Harlan & Boettger, LLP; William C. Boettger, CPA and P. Robert Wilkinson, CPA Release No. 34-44817, AAER-1452
Sept. 19, 2001	Regina Fernandez Release No. 34-44815, AAER-1450
Sept. 17, 2001	Robert M. Fuller Brenda P. Murray, Chief Administrative Law Judge Release No. 34-44806, AAER-1447
Sept. 12, 2001	KPMG Siddharta & Harsono and Sonny Harsono Release No. LR-17127, AAER-1446
Sept. 12, 2001	Eric L. Mattson and James W. Harris Release No. LR-17126, AAER-1445
Sept. 12, 2001	Baker Hughes Incorporated Release No. 34-44784, AAER-1444
Sept. 10, 2001	Patrick Swisher and Swisher International Release No. LR-17123, AAER-1443
Sept. 10, 2001	Walter T. Reeder Release No. 33-8001, 34-44799, AAER-1441
Sept. 10, 2001	George Kelly Moore, CPA Release No. 33-8003, 34-44781, AAER-1442
Sept. 6, 2001	M & A West, Inc.; Scott L. Kelly; Salvatore Censoprano; Zahra R. Gilak; Frank Thomas Eck, III; and Stanley R. Medley Release No. LR-17118, AAER-1440
Sept. 5, 2001	William Grabske, Robert Pocsik and Ralph Widmaier Release No. LR-17116, AAER-1439
Sept. 5, 2001	Peter T. Caserta, Salvatore Marino and Dana C. Verrill Release No. LR-17115, AAER-1436
Sept. 5, 2001	Indus International, Inc. Release No. 34-44764, AAER-1437
Sept. 5, 2001	Carl Albano Release No. 34-44765, AAER-1438
Sept. 4, 2001	Salvatore T. Marino, CPA Release No. 34-44761, AAER-1435
Aug. 16, 2001	Leslie D. Crone, CPA Release No. 34-44711, AAER-1434
Aug. 13, 2001	Richard I. Berger and Donna M. Richardson Release No. LR-17100, AAER-1433
Aug. 1, 2001	William F. Buettner, Mark D. Kirstein and Amy S. Frazier Release No. LR-17083, AAER-1431
Aug. 1, 2001	Larry Biggs, Jr., Donald McLellan and Leslie D. Crone Release No. LR-17084, AAER-1432
Aug. 1, 2001	MAX Internet Communications Inc. Release No. 34-44633, AAER-1430
July 30, 2001	BankAmerica Corp. (now known as Bank of America Corp.) Release No. 34-44613, AAER-1429
July 27, 2001	Pat A. Rossetti and Jeffrey M. Yonkers Release No. 34-44606, AAER-1428
July 23, 2001	Edward J. Kiley and Richard N. Orzechowski Release No. LR-17074, AAER-1427
July 20, 2001	Richard P. Macchiarulo, CPA Release No. 34-44581, AAER-1426
July 18, 2001	American Bank Note Holographics, Inc. Release No. LR-17068, AAER-1425
July 18, 2001	John Lerlo Release No. 33-7995, 34-44564, AAER-1423
July 18, 2001	Mark Goldberg, C.P.A. Release No. 34-44565, AAER-1424
July 18, 2001	American Bank Note Holographics, Inc. Release No. 33-7994, 34-44563, AAER-1422
July 3, 2001	Mar-Jeanne Tendler, Arthur Tendler and Billie M. Jolson Release No. LR-17058, AAER-1419
July 3, 2001	YourBankOnline.com, Pakie Plastino and William L. Butcher Release No. 34-44511, AAER-1421
July 3, 2001	YourBankOnline.com, Pakie Plastino and William L. Butcher Release No. 34-44510, AAER-1420
July 2, 2001	James T. Rush Release No. 34-44501, AAER-1418
July 2, 2001	Scott K. Barton, CPA Release No. 34-44500, AAER-1417
June 25, 2001	American Classic Voyages Co. Release No. 34-44473, AAER-1416
June 21, 2001	Richard P. Smyth, Arnold E. Johns, Jr., Michael J. Becker and Alan T. Davis Release No. LR-17044, AAER-1414
June 21, 2001	Michael J. Becker Release No. 34-44460, AAER-1412
June 21, 2001	J. Allen Seymour, CPA Release No. 34-44461, AAER-1413
June 20, 2001	Ron Messenger, James T. Rush, Scott K. Barton and Gary Hubschman Release No. LR-17042, AAER-1411
June 19, 2001	Arthur Andersen LLP Release No. LR-17039, AAER-1410
June 19, 2001	Walter Cercavschi, CPA Release No. 33-7988, 34-44447, AAER-1408
June 19, 2001	Robert E. Allgyer, CPA Release No. 33-7986, 34-44445, AAER-1406
June 19, 2001	Robert G. Kutsenda, CPA Release No. 34-44448, AAER-1409
June 19, 2001	Edward G. Maier, CPA Release No. 33-7987, 34-44446, AAER-1407
June 19, 2001	Arthur Andersen LLP Release No. 34-44444, AAER-1405
June 14, 2001	James Thomas McCurdy, CPA Carol Fox Foelak, Administrative Law Judge Release No. 34-44425, AAER-1404
June 5, 2001	Am-Pac International, Inc. Release No. LR-17024, AAER-1403
June 5, 2001	Am-Pac International, Inc. Release No. 34-44389, AAER-1401
June 4, 2001	James M. Cassidy and TPG Capital Corporation Release No. 34-44388, AAER-1402
May 24, 2001	Prime Capital Corporation Release No. 34-44346, AAER-1399
May 23, 2001	Walter Königseder Release No. LR-17016, AAER-1398
May 16, 2001	Microtest, Inc. Release No. 34-44308, AAER-1397
May 15, 2001	Albert J. Dunlap, Russell A. Kersh, Robert J. Gluck, Donald R. Uzzi, Lee B. Griffith, and Phillip E. Harlow Release No. LR-17001, AAER-1395
May 15, 2001	Allan Boren, et al. Release No. LR-17002, AAER-1396
May 15, 2001	Sunbeam Corporation Release No. 33-7976, AAER-1393
May 15, 2001	David C. Fannin Release No. 33-7977, AAER-1394
May 7, 2001	Jerry M. Walker and Craig R. Clark Release No. LR-16988, AAER-1392
May 7, 2001	Craig R. Clark, CPA Release No. 34-44270, AAER-1391
May 4, 2001	R. Gordon Jones, CPA and Mark F. Jensen, CPA Release No. 34-44265, AAER-1390
May 4, 2001	Barry C. Scutilo, CPA, Mark F. Jensen, CPA, and R. Gordon Jones, CPA Release No. 34-44264, AAER-1389
May 2, 2001	Pat A. Rossetti and Jeffrey M. Yonkers Release No. 34-44247, AAER-1388
May 1, 2001	Aura Systems Inc., Zvi Kurtzman, Francis T. Phalen andJoseph Bevacqua Release No. 34-44240, AAER-1387
April 27, 2001	Arden Franklin, CPA Release No. 34-44229, AAER-1386
April 26, 2001	Alexandra Elizabeth Montgomery, William Kenneth Nestor and Harriet Gluck Release No. LR-16975, AAER-1385
April 18, 2001	Bruce J. Kingdon, Kenneth Goglia, and Harvey Plante Release No. LR-16968, AAER-1384
April 18, 2001	Bruce J. Kingdon, Kenneth Goglia, and Harvey Plante Release No. 34-44193, AAER-1383
April 17, 2001	Excal Enterprises, Inc., et al. Release No. LR-16964, AAER-1382
April 16, 2001	John N. Brincat, Sr. and Bradley Vallem Release No. LR-16962, AAER-1381

Rules & Regulations

Enforcement & Litigation

Compliance

Accounting and Auditing Enforcement

More in this Section

Accounting and Auditing Enforcement