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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


Modified: 02/18/2010