Accounting and Auditing Enforcement Releases

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.

Date Sort ascending	Respondents
Date: Dec. 27, 2004	Respondents: Frank D. Edwards, CA Release No. 34-50931, AAER-2156
Date: Dec. 27, 2004	Respondents: Laurence D. Cohen (CPA) Release No. 34-50932, AAER-2157
Date: Dec. 22, 2004	Respondents: Keith M. Roberts Release No. 34-50918, AAER-2155
Date: Dec. 17, 2004	Respondents: Jack D. Weiss Release No. LR-19002, AAER-2153
Date: Dec. 17, 2004	Respondents: Martin Julien Marks Release No. LR-19004, AAER-2154
Date: Dec. 15, 2004	Respondents: R. Geoffrey Layne, James S. Sholeff, Dale Boeth, and Shawn Mcghee Release No. LR-18999, AAER-2152
Date: Dec. 15, 2004	Respondents: Grant Thornton LLP, Doeren Mayhew & Co. P.C., Peter M. Behrens, CPA, Marvin J. Morris, CPA, and Benedict P. Rybicki, CPA Release No. 34-50861, AAER-2151
Date: Dec. 8, 2004	Respondents: Richard Rambahal, et al. Release No. LR-18995, AAER-2150
Date: Dec. 2, 2004	Respondents: John Paul Orr, Michael J. Frank, Albert M. Abbood, Darrell Edquist, David C. Kirkpatrick, David N. Bixler, Thomas L. Taylor and Randall M. Stone Release No. LR-18989, AAER-2147
Date: Dec. 2, 2004	Respondents: Thomas L. Taylor Release No. 34-50783, AAER-2148
Date: Nov. 30, 2004	Respondents: American International Group, Inc. Release No. LR-18985, AAER-2145
Date: Nov. 30, 2004	Respondents: Evan S. Collins Release No. LR-18986, AAER-2146
Date: Nov. 29, 2004	Respondents: Bruce D. Oakes Release No. 34-50743, AAER-2142
Date: Nov. 29, 2004	Respondents: Kenneth L. Rubin, CPA and Michael W. Lewis, CPA Robert G. Mahony, Administrative Law Judge Release No. 34-50745, AAER-2144 See Also: the Order in this matter
Date: Nov. 29, 2004	Respondents: Charles A. Dairaghi, C.P.A. Release No. 34-50744, AAER-2143
Date: Nov. 24, 2004	Respondents: Paul H. Bristow and Nikhil Sinha Release No. LR-18981A, AAER-2141A
Date: Nov. 23, 2004	Respondents: Daniel S. Lezak Release No. 34-50729, AAER-2149 PDF version See Also: PDF version
Date: Nov. 19, 2004	Respondents: Paul H. Bristow and Nikhil Sinha Release No. LR-18981, AAER-2141
Date: Nov. 19, 2004	Respondents: eFunds Corporation Release No. 34-50706, AAER-2139
Date: Nov. 19, 2004	Respondents: Gary Moe and ID Integration Release No. 34-50705, AAER-2138
Date: Nov. 19, 2004	Respondents: Jerry K. Lester Release No. 34-50707, AAER-2140
Date: Nov. 19, 2004	Respondents: Robotic Vision Systems, Inc. Release No. 34-50704, AAER-2137
Date: Nov. 15, 2004	Respondents: Conrad M. Black, et al. Release No. LR-18969, AAER-2136
Date: Nov. 15, 2004	Respondents: Wesley H. Colwell, CPA, Release No. 34-50664, AAER-2135
Date: Nov. 15, 2004	Respondents: Fischer Imaging Corporation Release No. 33-8503, 34-50663, AAER-2134
Date: Nov. 10, 2004	Respondents: Steven Woghin, Esq. Release No. 34-50653, AAER-2133
Date: Nov. 4, 2004	Respondents: Morgan Stanley Release No. 34-50632, AAER-2132
Date: Nov. 2, 2004	Respondents: David Rivard; David Kaplan Release No. LR-18954, AAER-2131
Date: Oct. 27, 2004	Respondents: David Kaplan, CPA Release No. 34-50597, AAER-2129
Date: Oct. 27, 2004	Respondents: David Rivard, CPA Release No. 34-50598, AAER-2130
Date: Oct. 25, 2004	Respondents: Kenneth K. Livesay, et al. Release No. LR-18941, AAER-2128
Date: Oct. 21, 2004	Respondents: Qwest Communications International Inc. Release No. LR-18936, AAER-2127
Date: Oct. 20, 2004	Respondents: John Mervyn Nabors and Eric J. McCracken Release No. LR-18935, AAER-2126
Date: Oct. 20, 2004	Respondents: KPMG LLP, Bryan E. Palbaum, CPA, John M. Wong, CPA, Kenneth B. Janeski, CPA, David A. Hori, CPA Release No. 34-50564, AAER-2125
Date: Oct. 13, 2004	Respondents: Ture Roland Fahlin Release No. LR-18929, AAER-2124
Date: Oct. 13, 2004	Respondents: Ture Roland Fahlin Release No. 34-50519, AAER-2123
Date: Oct. 12, 2004	Respondents: Soulfood Concepts, Inc. and Markova Campbell Release No. LR-18928, AAER-2122
Date: Oct. 6, 2004	Respondents: Stephen P. Gardner, et al. Release No. LR-18919, AAER-2120
Date: Oct. 6, 2004	Respondents: Safescript Pharmacies, Inc., f/k/a RTIN Holdings, Inc., Curtis A. Swanson, Stanley L. Swanson, R. Stephen Cavender, And Curtis A. Borman Release No. LR-18921, AAER-2121
Date: Sept. 30, 2004	Respondents: Jerry S. Chang Release No. LR-18914, AAER-2117
Date: Sept. 30, 2004	Respondents: Matthew M. Chiang Release No. LR-18915, AAER-2118
Date: Sept. 30, 2004	Respondents: Dean L. Buntrock, Phillip B. Rooney, James E. Koenig, Thomas C. Hau, Herbert A. Getz, and Bruce D. Tobecksen Release No. LR-18913, AAER-2116
Date: Sept. 29, 2004	Respondents: Marcy Wilson Roke Release No. LR-18910, AAER-2115
Date: Sept. 29, 2004	Respondents: Donald M. Fitzpatrick and Thomas R. Stitt Release No. LR-18911, AAER-2114
Date: Sept. 28, 2004	Respondents: Don-Allen Ruttenberg Release No. LR-18908, AAER-2113
Date: Sept. 28, 2004	Respondents: Michael Martin and Malcolm E. McVay Release No. LR-18904, AAER-2111
Date: Sept. 28, 2004	Respondents: Jeremy R. Lent, John V. Hashman, Yinzi Cai, Douglas Wachtel and Bruce Rigione Release No. LR-18905, AAER-2112
Date: Sept. 28, 2004	Respondents: Sushil K. Garg and Garg Data International, Inc. Release No. LR-18903, AAER-2110
Date: Sept. 24, 2004	Respondents: James T. Dooley, James E. Lorenz, III and John E. Isselmann, Jr. Release No. LR-18896, AAER-2109
Date: Sept. 23, 2004	Respondents: John E. Isselmann, Jr. Release No. 34-50428, AAER-2108
Date: Sept. 22, 2004	Respondents: Daniel S. Lezak Release No. 34-50424, AAER-2107
Date: Sept. 16, 2004	Respondents: 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; 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-18888, AAER-2105
Date: Sept. 15, 2004	Respondents: Ed Johnson and Merl Holdings Inc.com Release No. LR-18885, AAER-2104
Date: Sept. 15, 2004	Respondents: McLeodUSA Incorporated Release No. 34-50385, AAER-2103
Date: Sept. 14, 2004	Respondents: Digital Exchange Systems, Inc., Rosario Coniglio and Steven Schmidt Release No. 33-8483, 34-50366, AAER-2099
Date: Sept. 14, 2004	Respondents: Dean Foods Company and John D. Robinson, Release No. 33-8486, 34-50368, AAER-2100
Date: Sept. 14, 2004	Respondents: Fleming Companies, Inc. Release No. 33-8482, 34-50365, AAER-2097
Date: Sept. 14, 2004	Respondents: Kemps LLC, f/k/a Marigold Foods, LLC, James Green andChristopher Thorpe Release No. 33-8485, 34-50369, AAER-2101
Date: Sept. 10, 2004	Respondents: Clayton Chan, Gregory Antoniono and Geoffrey Infeld Release No. LR-18880, AAER-2095
Date: Sept. 10, 2004	Respondents: Michael B. Johnson, Michael Johnson & Co., Llc, David C. Skinner, Jr. And American Television And Film Company F/K/A Winners Internet Network, Inc. Release No. LR-18879, AAER-2096
Date: Sept. 8, 2004	Respondents: John Gorman and Patrick Gentile Release No. LR-18871, AAER-2094
Date: Sept. 8, 2004	Respondents: John Gorman and Patrick Gentile Release No. 33-8481, 34-50329, AAER-2093
Date: Sept. 1, 2004	Respondents: Eric L. Mattson and James W. Harris Release No. LR-18863, AAER-2092
Date: Aug. 31, 2004	Respondents: Kevin P. Hannon, et al. Release No. LR-18862, AAER-2091
Date: Aug. 26, 2004	Respondents: U.S. Technologies, Inc. And C. Gregory Earls Release No. LR-18857, AAER-2090
Date: Aug. 25, 2004	Respondents: Aurora Foods, Inc., et al. Release No. LR-18851, AAER-2089
Date: Aug. 25, 2004	Respondents: Mark E. Koenig Release No. LR-18849, AAER-2088
Date: Aug. 24, 2004	Respondents: Athena Diaz Release No. LR-18848, AAER-2087
Date: Aug. 24, 2004	Respondents: Royal Dutch Petroleum Company and The "Shell" Transport and Trading Company, p.l.c. Release No. LR-18844, AAER-2086
Date: Aug. 24, 2004	Respondents: Royal Dutch Petroleum Company and The "Shell" Transport and Trading Co., p.l.c. Release No. 34-50233, AAER-2085
Date: Aug. 23, 2004	Respondents: Piranha, Inc., et al. Release No. LR-18842, AAER-2084
Date: Aug. 23, 2004	Respondents: Kenneth K. Livesay, et al. Release No. LR-18843, AAER-2083
Date: Aug. 20, 2004	Respondents: Kenneth K. Livesay, CPA Release No. 34-50225, AAER-2082
Date: Aug. 12, 2004	Respondents: Joseph Casuccio, CPA Release No. 34-50185, AAER-2079
Date: Aug. 11, 2004	Respondents: Gary L. Seidelman, CPA Release No. 34-50179, AAER-2078
Date: Aug. 10, 2004	Respondents: Peter C. Boylan Release No. LR-18826, AAER-2081
Date: Aug. 9, 2004	Respondents: Scott C. Anixter, et al. Release No. LR-18823, AAER-2077
Date: Aug. 6, 2004	Respondents: Bristol-Myers Squibb Company Release No. LR-18822, AAER-2080
Date: Aug. 5, 2004	Respondents: Grant Thornton LLP, Doeren Mayhew & Co. P.C., Peter M. Behrens, CPA, Marvin J. Morris, CPA, and Benedict P. Rybicki, CPA Release No. 34-50148, AAER-2076
Date: Aug. 4, 2004	Respondents: Bristol-Myers Squibb Company Release No. LR-18820, AAER-2075
Date: Aug. 3, 2004	Respondents: William F. Buettner, Mark D. Kirstein and Amy S. Frazier Release No. LR-18818, AAER-2073
Date: Aug. 3, 2004	Respondents: Gary V. Morris, Halliburton Company and Robert Charles Muchmore, Jr. Release No. LR-18817, 34-50137, 33-8452, AAER-2074
Date: Aug. 3, 2004	Respondents: Ronald H. Hoffman Release No. 34-50135, AAER-2071
Date: Aug. 3, 2004	Respondents: Halliburton Company, and Robert Charles Muchmore, Jr. Release No. 33-8452, 34-50137, AAER-2072
Date: Aug. 2, 2004	Respondents: William F. Buettner, CPA Release No. 34-50134, AAER-2070
Date: July 30, 2004	Respondents: Kenneth D. Rice, et al. Release No. LR-18815, AAER-2068
Date: July 29, 2004	Respondents: Andrew J. Zahn, Philip J. Sexauer, and Cynthia K. Berryman Release No. LR-18809, AAER-2066
Date: July 29, 2004	Respondents: Timothy J. Buzzelli Release No. 34-50121, AAER-2067
Date: July 28, 2004	Respondents: Parmalat Finanziaria, S.p.A. Release No. LR-18803, AAER-2065
Date: July 27, 2004	Respondents: Michael Scrivo Release No. LR-18801, AAER-2063
Date: July 27, 2004	Respondents: Michael Felicissimo Release No. LR-18800, AAER-2061
Date: July 27, 2004	Respondents: Charter Communications, Inc. Release No. 34-50098, AAER-2064
Date: July 27, 2004	Respondents: Leslie Wasser, CPA Release No. 34-50096, AAER-2062
Date: July 23, 2004	Respondents: WorldCom, Inc. Release No. LR-18789, AAER-2059
Date: July 23, 2004	Respondents: Church Extension of the Church of God, Inc., United Management Services, Inc., James Perry Grubbs and Shearon Louis Jackson Release No. LR-18790, AAER-2060
Date: July 22, 2004	Respondents: Raymond A. Saitta, CPA Release No. 33-8450, 34-50062, AAER-2058
Date: July 21, 2004	Respondents: Mary Beth Stevens and Paul W. Oliver, Jr. Release No. 34-50053, AAER-2057
Date: July 14, 2004	Respondents: Paul Melvin Henson, Jr. and Lance Turner Fair Release No. LR-18733A, AAER-2028A
Date: July 13, 2004	Respondents: Ian Schottlaender Release No. LR-18782, AAER-2056
Date: July 12, 2004	Respondents: Levine, Hughes, and Mithuen, Inc. Release No. LR-18778, AAER-2055