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Accounting and Auditing Enforcement Releases Archive 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.
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Fourth Quarter | Third Quarter | Second Quarter | First Quarter
| Release No. |
Date |
Action
|
| Fourth Quarter |
| AAER-1483 |
Dec. 27, 2001 |
Barbara Horvath, CPA
Release No.: 34-45197 |
| AAER-1482 |
Dec. 27, 2001 |
Jeffrey Bacsik, CPA
Release No.: 34-45196 |
| AAER-1481 |
Dec. 27, 2001 |
Rachel Eckhaus, CPA
Release No.: 34-45195 |
| AAER-1480 |
Dec. 27, 2001 |
Nelson Barber
Release No.: LR-17291 |
| AAER-1479 |
Dec. 17, 2001 |
Timothy Tuttle
Release No.: 34-45159 |
| AAER-1478 |
Dec. 14, 2001 |
Corrine Davies
Release No.: 34-45158 |
| AAER-1477 |
Dec. 7, 2001 |
Digital Lightware, Inc. and Bryan J. Zwan
Release No.: LR-17262 |
| AAER-1476 |
Dec. 6, 2001 |
Pinnacle Holdings, Inc.
Release No.: 34-45135 |
| AAER-1475 |
Nov. 29, 2001 |
Maurice B. Newman and Richard A. Gerhart
Release No.: LR-17250 |
| AAER-1474 |
Oct. 30, 2001 |
Richard P. Smyth, Arnold E. Johns, Jr., Michael J. Becker and Alan T. Davis
Release No.: LR-17211 |
| AAER-1473 |
Oct. 29, 2001 |
Roys Poyiadjis, Lycourgos Kyprianou and AremisSoft Corp.
Release No.: LR-17210 |
| AAER-1472 |
Oct. 25, 2001 |
Hollywood Trenz, Inc., Edward R. Showalter, Tracy A. Braime, and Robert E. Burton, Jr.
Release No.: LR-17204 |
| AAER-1471 |
Oct. 23, 2001 |
Gisela de Leon-Meredith
Release No.: 34-44970 |
| AAER-1470 |
Oct. 23, 2001 |
Report of Investigation Pursuant to Section 21(a) of the Securities Exchange Act of 1934 and Commission Statement on the Relationship of Cooperation to Agency Enforcement Decisions
Release No.: 34-44969 |
| AAER-1469 |
Oct. 18, 2001 |
NexPub, Inc., formerly known as PrintontheNet.com, Inc.
Release Nos.: 33-8025 and 34-44951 |
| AAER-1468 |
Oct. 17, 2001 |
Millionaire.com and Robert L. White
Release No.: LR-17196 |
| AAER-1467 |
Oct. 15, 2001 |
Jay Lapine, Michael Smeraski, Timothy S. Heyerdahl, Deborah Mattiford, Elaine Decker, and David Held
Release No.: LR-17189 |
| AAER-1466 |
Oct. 5, 2001 |
Richard P. Smyth, Arnold E. Johns, Jr., Michael J. Becker and Alan T. Davis
Release No.: LR-17175 |
| AAER-1465 |
Oct. 4, 2001 |
Roys Poyiadjis, Lycourgos Kyprianou and AremisSoft Corp.
Release No.: LR-17172 |
| AAER-1464 |
Oct. 3, 2001 |
Chiquita Brands International, Inc.
Release No.: LR-17169 |
| AAER-1463 |
Oct. 3, 2001 |
Chiquita Brands International, Inc.
Release No.: 34-44902 |
| AAER-1462 |
Oct. 2, 2001 |
Millionaire.com and Robert L. White
Release No.: LR-17167 |
| Third Quarter |
| AAER-1461 |
Sept. 28, 2001 |
Matthew R. Welch and James C. Horne
Release No.: LR-17165 |
| AAER-1460 |
Sept. 27, 2001 |
Vari-L Company, Inc., David G. Sherman, Jon L. Clark, and Sarah E. Hume
Release No.: LR-17155 |
| AAER-1459 |
Sept. 27, 2001 |
Paul S. Jurewicz
Release No.: 34-44860 |
| AAER-1458 |
Sept. 27, 2001 |
Stephen L. Holden, Scott P. Skooglund, Kuldarshan S. Padda, and Stephan C. Beal
Release No.: LR-17156 |
| AAER-1457 |
Sept. 27, 2001 |
Joseph H. Kiser
Release No.: 34-44859 |
| AAER-1456 |
Sept. 27, 2001 |
Charles K. Springer, CPA, Robert S. Haugen, CPA, Haugen, Springer & Co., PC
Release No.: 34-44858 |
| AAER-1455 |
Sept. 26, 2001 |
John Daws, Thomas Butler and Mark Folit
Release No.: LR-17151 |
| AAER-1454 |
Sept. 25, 2001 |
Gunther International, Ltd.
Release No.: 34-44842 |
| AAER-1453 |
Sept. 19, 2001 |
Madera International, Inc., Ramiro Fernandez-Moris, Daniel S. Lezak and Regina Fernandez
Release No.: LR-17140 |
| AAER-1452 |
Sept. 19, 2001 |
Harlan & Boettger, LLP, William C. Boettger, CPA and P. Robert Wilkinson, CPA
Release No.: 34-44817 |
| AAER-1451 |
Sept. 19, 2001 |
Ralph Sanchez, CPA
Release No.: 34-44816 |
| AAER-1450 |
Sept. 19, 2001 |
Regina Fernandez
Release No.: 34-44815 |
| AAER-1449 |
Sept. 19, 2001 |
Madera International, Inc.
Release No.: 34-44814 |
| AAER-1448 |
Sept. 19, 2001 |
C.E.C. Industries Corporation, Gerald H. Levine and Marie A. Levine
Release No.: LR-17139 |
| AAER-1447 |
Sept. 17, 2001 |
Robert M. Fuller
Release No.: 34-44806 |
| AAER-1446 |
Sept. 12, 2001 |
KPMG Siddharta Siddharta & Harsono and Sonny Harsono
Release No.: LR-17127 |
| AAER-1445 |
Sept. 12, 2001 |
Eric L. Mattson and James W. Harris
Release No.: LR-17126 |
| AAER-1444 |
Sept. 12, 2001 |
Baker Hughes Incorporated
Release No.: 34-44784 |
| AAER-1443 |
Sept. 10, 2001 |
Patrick Lee Swisher and Swisher International, Inc.
Release No.: LR-17123 |
| AAER-1442 |
Sept. 10, 2001 |
George Kelly Moore, CPA
Release Nos.: 33-8003, 34-44781 |
| AAER-1441 |
Sept. 10, 2001 |
Walter Thompson Reeder
Release Nos.: 33-8001, 34-44779 |
| AAER-1440 |
Sept. 6, 2001 |
M & A West, Inc., Scott L. Kelly, Zahra R. Gilak, Frank Thomas Eck III, Salvatore Censoprano and Stanley R. Medley
Release No.: LR-17118 |
| AAER-1439 |
Sept. 5, 2001 |
William Grabske, Robert Pocsik and Ralph Widmaier
Release No.: LR-17116 |
| AAER-1438 |
Sept. 5, 2001 |
Carl Albano
Release No.: 34-44765 |
| AAER-1437 |
Sept. 5, 2001 |
Indus International, Inc.
Release No.: 34-44764 |
| AAER-1436 |
Sept. 5, 2001 |
Peter T. Caserta, Salvatore Marino and Dana C. Verrill
Release No.: LR-17115 |
| AAER-1435 |
Sept. 4, 2001 |
Salvatore T. Marino, CPA
Release No.: 34-44761 |
| AAER-1434 |
Aug. 16, 2001 |
Leslie D. Crone, CPA
Release No.: 34-44711 |
| AAER-1433 |
Aug. 13, 2001 |
RIchard I. Berger and Donna M. Richardson
Release No.: LR-17100 |
| AAER-1432 |
Aug. 1, 2001 |
Larry Biggs, Jr., Donald McLellan and Leslie D. Crone
Release No.: LR-17084 |
| AAER-1431 |
Aug. 1, 2001 |
William F. Buettner, Mark D. Kirstein and Amy S. Frazier
Release No.: LR-17083 |
| AAER-1430 |
Aug. 1, 2001 |
MAX Internet Communications, Inc.
Release No.: 34-44633 |
| AAER-1429 |
July 30, 2001 |
BankAmerica Corporation n/k/a Bank of America Corporation
Release No.: 34-44613 |
| AAER-1428 |
July 27, 2001 |
Jeffrey M. Yonkers, CPA
Release No.: 34-44606 |
| AAER-1427 |
July 23, 2001 |
Edward J. Kiley and Richard N. Orzechowski
Release No.: LR-17074 |
| AAER-1426 |
July 20, 2001 |
Richard P. Macchiarulo, CPA
Release No.: 34-44581 |
| AAER-1425 |
July 18, 2001 |
Morris Weissman, Joshua Cantor, John Gorman and Patrick Gentile; American Banknote Corporation, American Bank Note Holographics, Inc.; Richard Macchiarulo; Antonio Accornero and Russell McGrane; Mark Goldberg, CPA; John Lerlo
Release No.: LR-17068 |
| AAER-1424 |
July 18, 2001 |
Mark Goldberg, CPA
Release No.: 34-44565 |
| AAER-1423 |
July 18, 2001 |
John Lerlo
Release Nos.: 33-7995, 34-44564 |
| AAER-1422 |
July 18, 2001 |
American Bank Note Holographics, Inc.
Release Nos.: 33-7994, 34-44563 |
| AAER-1421 |
July 3, 2001 |
William L. Butcher, CPA
Release No.: 34-44511 |
| AAER-1420 |
July 3, 2001 |
Pakie V. Plastino
Release No.: 34-44510 |
| AAER-1419 |
July 3, 2001 |
Mar-Jeanne Tendler, Arthur Tendler and Billie M. Jolson
Release No.: LR-17058 |
| AAER-1418 |
July 2, 2001 |
James T. Rush
Release No.: 34-44501 |
| AAER-1417 |
July 2, 2001 |
Scott K. Barton, CPA
Release No.: 34-44500 |
| Second Quarter |
| AAER-1416 |
June 25, 2001 |
American Classic Voyages Co.
Release No.: 34-44473 |
| AAER-1415 |
June 19, 2001 |
Albert Glenn Yesner, CPA
Release Nos.: 34-44452, 33-7989 |
| AAER-1414 |
June 21, 2001 |
Richard P. Smyth, Arnold E. Johns, Jr., Michael J. Becker and Alan T. Davis
Release No.: LR-17044 |
| AAER-1413 |
June 21, 2001 |
J. Allen Seymour, CPA
Release No.: 34-44461 |
| AAER-1412 |
June 21, 2001 |
Michael J. Becker
Release No.: 34-44460 |
| AAER-1411 |
June 20, 2001 |
Ron Messenger, James T. Rush, Scott K. Barton and Gary Hubschman
Release No.: LR-17042 |
| AAER-1410 |
June 19, 2001 |
Arthur Andersen LLP, Robert E. Allgyer, Walter Cercavschi, and Edward G. Maier
Release No.: LR-17039 |
| AAER-1409 |
June 19, 2001 |
Robert G. Kutsenda, CPA
Release No.: 34-44448 |
| AAER-1408 |
June 19, 2001 |
Walter Cercavschi, CPA
Release Nos.: 33-7988, 34-44447 |
| AAER-1407 |
June 19, 2001 |
Edward G. Maier, CPA
Release Nos.: 33-7987, 34-44446 |
| AAER-1406 |
June 19, 2001 |
Robert E. Allgyer, CPA
Release Nos.: 33-7986, 34-44445 |
| AAER-1405 |
June 19, 2001 |
Arthur Andersen LLP
Release No.: 34-44444 |
| AAER-1404 |
June 14, 2001 |
Thomas McCurdy, CPA
Release No.: 34-44425 |
| AAER-1403 |
June 5, 2001 |
Am-Pac International, Inc., Thomas L. Tedrow and Jeffrey D. Martin
Release No.: LR-17024 |
| AAER-1402 |
June 4, 2001 |
James M. Cassidy and TPG Capital Corporation
Release No.: 34-44388 |
| AAER-1401 |
June 5, 2001 |
Am-Pac International, Inc.
Release No.: 34-44389 |
| AAER-1399 |
May 24, 2001 |
Prime Capital Corporation
Release No.: 34-44346 |
| AAER-1398 |
May 23, 2001 |
Walter Königseder
Release No.: LR-17016 |
| AAER-1397 |
May 16, 2001 |
Microtest, Inc.
Release No.: 34-44308 |
| AAER-1396 |
May 15, 2001 |
Allan Boren, et al.
Release No.: LR-17002 |
| AAER-1395 |
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-1394 |
May 15, 2001 |
David C. Fannin
Release No.: 33-7977 |
| AAER-1393 |
May 15, 2001 |
Sunbeam Corporation
Release Nos.: 33-7976, 34-44305 |
| AAER-1392 |
May 7, 2001 |
Craig R. Clark
Release No.: LR-16988 |
| AAER-1391 |
May 7, 2001 |
Craig R. Clark, CPA
Release No.: 34-44270 |
| AAER-1390 |
May 4, 2001 |
R. Gordon Jones, CPA
Release No.: 34-44265 |
| AAER-1389 |
May 4, 2001 |
Mark F. Jensen, CPA
Release No.: 34-44264 |
| AAER-1388 |
May 2, 2001 |
Pat A. Rossetti, CPA
Release No.: 34-44247 |
| AAER-1387 |
May 1, 2001 |
Joseph Bevacqua, CPA
Release No.: 34-44240 |
| AAER-1386 |
Apr. 27, 2001 |
Arden Franklin, CPA
Release No.: 34-44229 |
| AAER-1385 |
Apr. 26, 2001 |
Alexandra Elizabeth Montgomery, William Kenneth Nestor and Harriet Gluck
Release No.: LR-16975 |
| AAER-1384 |
Apr. 18, 2001 |
Bruce J. Kingdon, Kenneth Goglia, and Harvey Plante
Release No.: LR-16968 |
| AAER-1383 |
Apr. 18, 2001 |
Bruce J. Kingdon, Kenneth Goglia, and Harvey Plante
Release No.: 34-44193 |
| AAER-1382 |
Apr. 17, 2001 |
Excal Enterprises, Inc., et al.
Release No.: LR-16964 |
| AAER-1381 |
Apr. 16, 2001 |
John N. Brincat, Sr. and Bradley Vallem
Release No.: LR-16962 |
| First Quarter |
| AAER-1380 |
Mar. 30, 2001 |
Montedison, S.p.A.
Release No.: LR-16948 |
| AAER-1379 |
Mar. 30, 2001 |
Carl M. Apel
Release No.: 34-44136 |
| AAER-1378 |
Mar. 29, 2001 |
National Steel Corporation
Release No.: 34-44130 |
| AAER-1377 |
Mar. 14, 2001 |
Orton & Company, Kevin E. Orton
Release No.: 34-44072 |
| AAER-1376 |
Mar. 12, 2001 |
Kevin E. Orton, CPA
Release No.: 34-44064 |
| AAER-1375 |
Mar. 2, 2001 |
Amazon Natural Treasures, Inc. Michael A. Sylver and Domingos Loricchio Jr.
Release No.: LR-16924 |
| AAER-1374 |
Mar. 8, 2001 |
KPMG Peat Marwick LLP
Release No.: 34-44050 |
| AAER-1373 |
Feb. 28, 2001 |
Vigue et al.
Release No.: LR-16912 |
| AAER-1372 |
Feb. 28, 2001 |
Walter A. Forbes and E. Kirk Shelton
Release No.: LR-16910 |
| AAER-1371 |
Feb. 14, 2001 |
Michael R. Ford, CPA
Release No.: 34-43962 |
| AAER-1370 |
Feb. 14, 2001 |
Computron Software, Inc. n/k/a AXS-One Inc.
Release Nos.: 33-7953, 34-43959 |
| AAER-1369 |
Feb. 6, 2001 |
Martin R. Frankel, et al.
Release No.: LR-16888 |
| AAER-1368 |
Feb. 7, 2001 |
Isaac Hager
Release Nos.: 33-7948, 34-43935 |
| AAER-1367 |
Feb. 5, 2001 |
Jeffrey L. Fuller, Rebecca L. Schultz, and C. Eric Baumann
Release No.: LR-16887 |
| AAER-1366 |
Feb. 5, 2001 |
Secure Sign, Inc. (formerly YourBankOnline.com)
Release No.: 34-43923 |
| AAER-1365 |
Jan. 31, 2001 |
Charles P. Morrison
Release No.: LR-16885 |
| AAER-1364 |
Jan. 31, 2001 |
Charles P. Morrison, CPA
Release No.: 34-43910 |
| AAER-1363 |
Jan. 25, 2001 |
Swart, Baumruk & Co., LLP and Harry J. Swart, CPA
Release No.: 34-43883 |
| AAER-1362 |
Jan. 24, 2001 |
Linda Mueller
Release No.: 34-43877 |
| AAER-1361 |
Jan. 23, 2001 |
Aurora Foods Inc., et al.
Release No.: LR-16866 |
| AAER-1360 |
Jan. 19, 2001 |
KPMG Peat Marwick LLP
Release No.: 34-43862 |
| AAER-1359 |
Jan. 17, 2001 |
Mark Steven Lynch, CPA
Release No.: 34-43850 |
| AAER-1358 |
Jan. 4, 2001 |
Transcrypt International, Inc.
Release No.: 34-43809 |
http://www.sec.gov/divisions/enforce/friactions/friactions2001.shtml
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