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Accounting and Auditing Enforcement Releases Archive 2004

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-2157 Dec. 27, 2004 Laurence D. Cohen (CPA)
Other No.: 34-50932
AAER-2156 Dec. 27, 2004 Frank D. Edwards, CA
Other No.: 34-50931
AAER-2155 Dec. 22, 2004 Keith M. Roberts
Other No.: 34-50918
AAER-2154 Dec. 17, 2004 Martin Julien Marks
Other No.: LR-19004
AAER-2153 Dec. 17, 2004 Jack D. Weiss
Other No.: LR-19002
AAER-2152 Dec. 15, 2004 R. Geoffrey Layne, James S. Sholeff, Dale Boeth, and Shawn Mcghee
Other No.: LR-18999
AAER-2151 Dec. 16, 2004 Grant Thornton LLP, Doeren Mayhew & Co. P.C., Peter M. Behrens, CPA, Marvin J. Morris, CPA, and Benedict P. Rybicki, CPA
Other No.: 34-50861
AAER-2150 Dec. 8, 2004 Richard Rambahal, et al.
Other No.: LR-18995
AAER-2148 Dec. 2, 2004 Thomas L. Taylor
Other No.: 34-50783
AAER-2146 Nov. 30, 2004 Evan S. Collins
Other No.: LR-18986
AAER-2145 Nov. 30, 2004 American International Group, Inc.
Other No.: LR-18985
AAER-2141A Nov. 24, 2004 Paul H. Bristow and Nikhil Sinha
Other No.: LR-18981A
AAER-2141 Nov. 19, 2004 Paul H. Bristow and Nikhil Sinha
Other No.: LR-18981
AAER-2140 Nov. 19, 2004 Jerry K. Lester
Other No.: 34-50707
AAER-2139 Nov. 19, 2004 eFunds Corporation
Other No.: 34-50706
AAER-2138 Nov. 19, 2004 Gary Moe and ID Integration
Other No.: 34-50705
AAER-2137 Nov. 19, 2004 Robotic Vision Systems, Inc.
Other No.: 34-50704
AAER-2136 Nov. 15, 2004 Conrad M. Black, et al.
Other No.: LR-18969
AAER-2135 Nov. 15, 2004 Wesley H. Colwell, CPA
Other No.: 34-50664
AAER-2134 Nov. 15, 2004 Steven Woghin, Esq.
Other No.: 33-8503
AAER-2133 Nov. 10, 2004 Steven Woghin, Esq.
Other No.: 34-50653
AAER-2132 Nov. 4, 2004 Morgan Stanley
Other No.: 34-50632
AAER-2131 Nov. 2, 2004 David Rivard; David Kaplan
Other No.: LR-18954
AAER-2130 Oct. 27, 2004 David Rivard, CPA
Other No.: 34-50598
AAER-2129 Oct. 27, 2004 David Kaplan, CPA
Other No.: 34-50597
AAER-2128 Oct. 25, 2004 litigation/litreleases/lr18941.htm
Other No.: LR-18941
AAER-2127 Oct. 21, 2004 Qwest Communications International Inc.,
Other No.: LR-18936
AAER-2127 Oct. 20, 2004 Qwest Communications International Inc.
Other No.: LR-18936
AAER-2126 Oct. 20, 2004 John Mervyn Nabors and Eric J. McCracken
Other No.: LR-18935
AAER-2125 Oct. 20, 2004 KPMG LLP, Bryan E. Palbaum, CPA, John M. Wong, CPA, Kenneth B. Janeski, CPA, David A. Hori, CPA
Other No.: AAER-2125
AAER-2124 Oct. 13, 2004 Koninklijke Ahold N.V. (Royal Ahold); A. Michiel Meurs and Cees van der Hoeven; Johannes Gerhardus Andreae; Ture Roland Fahlin
Other No.: LR-18929
AAER-2123 Oct. 13, 2004 Ture Roland Fahlin
Other No.: 34-50519
AAER-2122 Oct. 12, 2004 Exchange Commission v. Soulfood Concepts, Inc. and Markova Campbell
Other No.: LR-18928
Third Quarter
AAER-2119 Sep. 30, 2004 Carroll A. Wallace, CPA
Other Release No.: 34-50480
AAER-2118 Sep. 30, 2004 Matthew M. Chiang
Other Release No.: LR-18915
AAER-2117 Sep. 30, 2004 Jerry S. Chang
Other Release No.: LR-18914
AAER-2116 Sep. 30, 2004 Dean L. Buntrock, Phillip B. Rooney, James E. Koenig, Thomas C. Hau, Herbert A. Getz, and Bruce D. Tobecksen
Other Release No.: LR-18913
AAER-2113 Sep. 28, 2004 Don-Allen Ruttenberg
Other Release No.: LR-18908
AAER-2112 Sep. 28, 2004 Jeremy R. Lent, John V. Hashman, Yinzi Cai, Douglas Wachtel and Bruce Rigione
Other Release No.: LR-18905
AAER-2111 Sep. 28, 2004 Michael Martin and Malcolm E. McVay
Other Release No.: LR-18904
AAER-2110 Sep. 28, 2004 Sushil K. Garg and Garg Data International, Inc.
Other Release No.: LR-18903
AAER-2109 Sep. 24, 2004 James T. Dooley, James E. Lorenz, III and John E. Isselmann, Jr.
Other No.: LR-18896
AAER-2108 Sep. 23, 2004 John E. Isselmann, Jr.
Other No.: 34-50428
AAER-2107 Sep. 22, 2004 Daniel S. Lezak
Other No.: 34-50424
AAER-2106 Sep. 22, 2004 Computer Associates International, Inc., Sanjay Kumar and Stephen Richards, and Steven Woghin
Other No.: LR-188091
AAER-2094 Sep. 8, 2004 Patrick Gentile and John Gorman
Other No.: LR-18871
AAER-2093 Sep. 8, 2004 John Gorman and Patrick Gentile
Other Nos.: 33-8481; 34-50329
AAER-2092 Sep. 1, 2004 Eric L. Mattson and James W. Harris
Other No.: LR-18863
AAER-2091 Aug. 31, 2004 Kevin P. Hannon, et al.
Other No.: LR-18862
AAER-2090 Aug. 26, 2004 U.S. Technologies, Inc. And C. Gregory Earls
Other Release No.: LR-18857
AAER-2089 Aug. 25, 2004 Aurora Foods, Inc.
Other Release No.: LR-18851
AAER-2088 Aug. 25, 2004 Mark E. Koenig
Other Release No.: LR-18849
AAER-2087 Aug. 24, 2004 Athena Diaz
Other Release No.: LR-18848
AAER-2085 Aug. 24, 2004 Royal Dutch Petroleum Company and The "Shell" Transport and Trading Co., p.l.c.
Other No.: 34-50233
AAER-2084 Aug. 23, 2004 Piranha, Inc., et al.
Other No.: LR-18842
AAER-2083 Aug. 23, 2004 Kenneth K. Livesay, et al.
Other No.: LR-18843
AAER-2082 Aug. , 2004 Kenneth K. Livesay, CPA
Other No.: 34-50225
AAER-2079 Aug. 12, 2004 Joseph Casuccio, CPA
Other No.: 34-50185
AAER-2078 Aug. 11, 2004 Gary L. Seidelman, CPA
Other No.: 34-50179
AAER-2077 Aug. 9, 2004 Scott C. Anixter, et al.
Other No.: LR-18823
AAER-2076 Aug. 5, 2004 Grant Thornton LLP, Doeren Mayhew & Co. P.C., Marvin J. Morris, CPA, Peter M. Behrens, CPA and Benedict P. Rybicki, CPA
Other No.: 34-50148
AAER-2075 Aug. 4, 2004 Bristol-Myers Squibb Company
Other No.: LR-18820
AAER-2072 Aug. 3, 2004 Halliburton Company, and Robert Charles Muchmore, Jr.
Other No.: 33-8452, 34-50137
AAER-2071 Aug. 3, 2004 Ronald H. Hoffman, CPA
Other No.: 34-50135
AAER-2070 Aug. 2, 2004 William F. Buettner, CPA
Other No.: 34-50134
AAER-2068 Jul. 30, 2004 Kenneth D. Rice
Other No.: LR-18815
AAER-2067 Jul. 29, 2004 Timothy J. Buzzelli
Other No.: 34-50121
AAER-2066 Jul. 29, 2004 Andrew J. Zahn, Philip J. Sexauer, and Cynthia K. Berryman
Other No.: LR-18809
AAER-2065 Jul. 28, 2004 Parmalat Finanziaria, S.p.A.,
Other No.: LR-18803
AAER-2028A Jul. 14, 2004 Paul Melvin Henson, Jr. and Lance Turner Fair
Other No.: LR-18733A
AAER-2056 Jul. 13, 2004 Ian Schottlaender
Other No.: LR-18782
AAER-2055 Jul. 12, 2004 Levine, Hughes, and Mithuen, Inc.
Other No.: LR-18778
AAER-2054 Jul. 9, 2004 Michael Karlins, CPA
Other No.: 34-49997
AAER-2053 Jul. 9, 2004 Levine, Hughes, and Mithuen, Inc.
Other No.: 33-8439
AAER-2052 Jul. 9, 2004 James Dean, CPA
Other No.: 34-49992
AAER-2051 Jul. 8, 2004 Richard A. Causey, Jeffrey K. Skilling and Kenneth L. Lay
Other No.: LR-18776
AAER-2050 Jul. 8, 2004 Kirk J. Dischino (CPA)
Other No.: 34-49984
AAER-2049 Jul. 6, 2004 ABB Ltd
Other No.: LR-18775
Second Quarter
AAER-2048 Jun. 30, 2004 Dennis A. Bakal, et al.
Other No.: LR-18773
AAER-2046 Jun. 28, 2004 Measurement Specialties, Inc., and Kirk J. Dischino
Other No.: LR-18765
AAER-2045 Jun. 23, 2004 Gemstar-TV Guide International, Inc.
Other No.: LR-18760
AAER-2044 Jun. 22, 2004 Arthur A. Goodwin, William J. Burke and Christopher P. Whalen
Other No.: LR-18758
AAER-2043 Jun. 21, 2004 Augustine M. Cruciotti
Other No.: LR-18755
AAER-2042 Jun. 21, 2004 Steven L. Haggerty
Other No.: LR-18754
AAER-2041 Jun. 21, 2004 Steven L. Haggerty
Other No.: 34-49897
AAER-2040 Jun. 21, 2004 Augustine M. Cruciotti
Other No.: 34-49896
AAER-2038 Jun. 17, 2004 Bruce Hill, et al.
Other Nos.: LR-18753
AAER-2037 Jun. 17, 2004 Victor Jacobowitz, et al.
Other Nos.: LR-18751
AAER-2036 Jun. 16, 2004 Prabhat K. Goyal
Other Nos.: LR-18748
AAER-2035 Jun. 14, 2004 John P. Miller
Other Nos.: LR-18744
AAER-2034 Jun. 9, 2004 i2 Technologies, Inc.,
Other Nos.: LR-18741
AAER-2033 Jun. 9, 2004 i2 Technologies, Inc.
Other Nos.: 33-8428
AAER-2032 Jun. 9, 2004 Schering-Plough Corporation
Other Nos.: 34-49838
AAER-2031 Jun. 9, 2004 Greg Waring and Craig Treloar
Other Nos.: LR-18739
AAER-2030 Jun. 9, 2004 James H. Peach
Other Nos.: 34-49836
AAER-2029 Jun. 3, 2004 Symbol Technologies, Inc., Tomo Razmilovic, Kenneth Jaeggi, Leonard Goldner, Brian Burke, Michael DeGennaro, Frank Borghese, Christopher DeSantis, James Heuschneider, Gregory Mortenson, James Dean and Robert Donlon
Release Nos.: LR-18734
AAER-2028 Jun. 2, 2004 Paul Melvin Henson, Jr. and Lance Turner Fair
Release Nos.: LR-18733
AAER-2027 Jun. 1, 2004 Del Global Technologies Corp., Inc., Leonard A. Trugman, Michael H. Taber, David Engel, Seymour Rubin, and David Michael
Release Nos.: LR-18732
AAER-2026 Jun. 1, 2004 Eric Tyra, Scott Wynne, Peter Berman, and Scott Carey
Release Nos.: LR-18731
AAER-2024 May 27, 2004 Frank M. Bergonzi, Martin L. Grass, and Franklin C. Brown
Release Nos.: LR-18728
AAER-2023 May 26, 2004 Frank M. Bergonzi, Martin L. Grass, and Franklin C. Brown
Release Nos.: LR-18727
AAER-2021 May 24, 2004 Ocumed Group, Inc., Alfred R. Caggia and Louise A. Cummings
Other Nos.: LR-18723
AAER-2020 May 19, 2004 Paul Melvin Henson, Jr.
Other Nos.: 33-8425
AAER-2019 May 19, 2004 Lance Turner Fair
Other Nos.: 33-8424
AAER-2018 May 19, 2004 Paula H. Rieker
Other Nos.: LR-18717
AAER-2017 May 18, 2004 Ed Johnson and Merl Holdings, Inc.
Other Nos.: LR-18716
AAER-2016 May 17, 2004 Lucent Technologies Inc., Nina Aversano, Jay Carter, A. Leslie Dorn, William Plunkett, John Bratten, Deborah Harris, Charles Elliott, Vanessa Petrini, Michelle Hayes-Bullock, And David Ackerma
Other Nos.: LR-18715
AAER-2015 May 14, 2004 Cosmo Corigliano, CPA
Other Nos.: 34-49705
AAER-2014 May 14, 2004 Cosmo Corigliano, Anne M. Pember, Casper Sabatino, and Kevin T. Kearney
Other Nos.: LR-18711
AAER-2013 May 12, 2004 James Murphy, Robert Lockwood, Gilboa Peretz
Release Nos.: LR-18706
AAER-2012 May 11, 2004 Sam Leopold, Richard R. Ross, Phillip D. Teal, James T. Montrose, Norman B. Cowgill, Jay S. Ozer, And Bradley J. Schmidt
Release Nos.: LR-18702
AAER-2011 May 11, 2004 Bradley J. Schmidt, CPA
Release Nos.: 34-49684
AAER-2010 May 11, 2004 Jay S. Ozer, CPA
Release Nos.: 34-49683
AAER-2009 May 11, 2004 William S. Finkelstein and PricewaterhouseCoopers LLP
Release Nos.: LR-18701
AAER-2008 May 11, 2004 PricewaterhouseCoopers LLP
Release Nos.: 34-49678
AAER-2007 May 11, 2004 Stanley P. Silverstein
Release Nos.: 34-49676
AAER-2006 May 11, 2004 Linda J. Wachner
Release Nos.: 34-49677
AAER-2005 May 11, 2004 The Warnaco Group, Inc.
Release Nos.: 34-49675
AAER-2004 May 10, 2004 Emery W. Harris
Release Nos.: LR-18700
AAER-2002 May 5, 2004 Moore Stephens Chartered Accountants (United Kingdom) and Peter D. Stewart, A Partner, Sanctioned by Institute of Chartered Accountants in England and Wales for Failures in Connection with Audits of Financial Statements Filed with the SEC
Release Nos.: LR-18695
AAER-2001 May 4, 2004 Phillip E. White
Release No.: LR-18692
AAER-2000 May 4, 2004 Gold Banc Corporation, Inc.,
Release No.: LR-18691
AAER-1999 May 4, 2004 Gold Banc Corporation, Inc.
Release Nos.: 34-49652
AAER-1998 Apr. 30, 2004 QuadraMed Corporation
Release Nos.: 34-49642
AAER-1997 Apr. 30, 2004 Keith M. Roberts
Release Nos.: 34-49641
AAER-1996 Apr. 29, 2004 California Amplifier, Inc.
Release Nos.: LR-18688
AAER-1995 Apr. 29, 2004 California Amplifier, Inc.,
Release Nos.: 34-49630
AAER-1994 Apr. 29, 2004 Carnegie International Corporation, et al.,
Release Nos.: LR-18686
AAER-1993 Apr. 27, 2004 Dennis A. Bakal, et al.
Release Nos.: LR-18684
AAER-1992 Apr. 27, 2004 James E. Reid
Release Nos.: LR-18682
AAER-1990 Apr. 15, 2004 Kenneth W. Winger and Paul R. Humphreys
Release Nos.: 34-49565
AAER-1989 Apr. 14, 2004 John Luczycki, CPA
Release Nos.: 33-8406
AAER-1988 Apr. 8, 2004 Ira Zar, David Rivard, and David Kaplan
Release Nos.: LR-18665
AAER-1987 Apr. 8, 2004 Gerber Scientific, Inc.
Release Nos.: 34-49541
AAER-1986 Apr. 5, 2004 Lawrence O'Shaughnessey, et al.
Release Nos.: LR-18656
AAER-1985 Apr. 1, 2004 William W. Freise; David T. Thomson CPA, and David T. Thomson PC
Release Nos.: LR-18654
AAER-1984 Apr. 1, 2004 David T. Thomson, CPA, and David T. Thomson PC
Release Nos.: 34-49516
AAER-1983 Apr. 1, 2004 Michael B. Johnson, Michael Johnson & Co., LLC, American Television and Film Company f/k/a Winners Internet Network, Inc., a Nevada corporation, and David C. Skinner, Jr.
Release Nos.: LR-18652
First Quarter
AAER-1982 Mar. 31, 2004 Margaret M. Gardner
Release Nos.: 34-49510
AAER-1981 Mar. 31, 2004 Richard H. Hawkins
Release Nos.: LR-18649
AAER-1980 Mar. 29, 2004 Gary H. Klein, CPA
Release Nos.: 34-49494
AAER-1979 Mar. 25, 2004 Cedric Kushner Promotions, Inc., Cedric Kushner, James DiLorenzo, Steven Angel
Release Nos.: LR-18638
AAER-1978 Mar. 17, 2004 CMS Energy Corp. and Terry Woolley
Release Nos.: 33-8403, 34-49432
AAER-1977 Mar. 17, 2004 Scott D. Sullivan
Release Nos.: 33-8402, 34-49431
AAER-1976 Mar. 12, 2004 David G. Sherman
Release No.: LR-18622
AAER-1975 Mar. 11, 2004 S. Dick and James S. Adams, formerly Chief Financial Officer and Chief Accounting Officer of Conseco, Inc.
Release No.: LR-18621
AAER-1974 Mar. 10, 2004 Ed Johnson and MERL Holdings Inc.com
Release No.: LR-18618
AAER-1973 Mar. 10, 2004 Conseco, Inc.
Release No.: 34-49392
AAER-1972 Mar. 10, 2004 BJ Services Company
Release No.: 34-49390
AAER-1971 Mar. 9, 2004 William H. Rinehart, Jonathan A. Beck, and Kevin P. Clark
Release No.: LR-18615
AAER-1970 Mar. 8, 2004 Richard P. Smyth, Arnold E. Johns, Jr., Michael J. Becker and Alan T. Davis
Release No.: LR-18612
AAER-1968 Mar. 5, 2004 Richard Rambahal, et al.
Release No.: LR-18608
AAER-1967 Mar. 4, 2004 DT Industries Inc.
Release No.: 34-49364
AAER-1966 Mar. 2, 2004 Scott D. Sullivan
Release No.: LR-18605
AAER-1965 Feb. 27, 2004 Jon Clark and Sarah Hume
Release No.: LR-18598
AAER-1964 Feb. 25, 2004 Don-Allen Ruttenberg
Release No.: LR-18595
AAER-1963 Feb. 25, 2004 ClearOne Communications, Inc et al.
Release No.: LR-18592
AAER-1962 Feb. 24, 2004 Steven F. Stork
Release No.: 34-49309
AAER-1961 Feb. 24, 2004 Steven L. Mortensen
Release No.: 34-49308
AAER-1960 Feb. 24, 2004 Christopher S. Hall
Release No.: 34-49307
AAER-1959 Feb. 19, 2004 Richard A. Causey and Jeffrey K. Skilling
Release No.: LR-18582
AAER-1958 Feb. 17, 2004 Dean A. Nichols
Release No.: LR-18578
AAER-1956 Feb. 10, 2004 Securities and Exchange Commission v. John R. Boyd, and Christopher Curbello
Release No.: LR-18572
AAER-1955 Feb. 6, 2004 Jonathan G. Epstein
LR-18571
AAER-1952 Feb. 4, 2004 James Thomas McCurdy
Release No. 34-49182
AAER-1951 Feb. 5, 2004 Cumulus Media Inc. et al.
Release No.: LR-18566
AAER-1950 Feb. 4, 2004 Richard R. Ross, CPA
Release Nos.: 33-8361, 34-49186
AAER-1948 Jan. 22, 2004 Lloyd Silverstein,
Release No.: LR-18552
AAER-1947 Jan. 22, 2004 Richard A. Causey,
Release No.: LR-18551
AAER-1946 Jan. 21, 2004 Hollinger International, Inc.
Release No.: LR-18550
AAER-1945 Jan. 20, 2004 Grant Thornton LLP, Doeren Mayhew & Co. P.C., Peter M. Behrens, CPA, Marvin J. Morris, CPA, and Benedict P. Rybicki, CPA
Release Nos. 33-8355, 34-49101
AAER-1944 Jan. 16, 2004 Corrpro Companies, Inc.
Release No.: LR-18547
AAER-1943 Jan. 15, 2004 Weiser LLP, Victor R. Wahba, CPA and Stuart A. Nussbaum, CPA
Release Nos.: 34-49082; 40-2208
AAER-1942 Jan. 14, 2004 Andrew S. Fastow
Release No.: LR-18543
AAER-1940 Jan. 13, 2004 Kevin J. Morrison, et al.
Release No.: LR-18540
AAER-1939 Jan. 9, 2004 Dorothy L. Mahler, John W. Bracewell, III, and Patricia L. Jones
Release No.: LR-18536
AAER-1938 Jan. 7, 2004 Robert Quattrone, et al.
Release No. LR-18534
AAER-1937 Jan. 6, 2004 Henry C. Yuen et al.
Release No. LR-18530

 

http://www.sec.gov/divisions/enforce/friactions/friactions2004.shtml


Modified: 02/18/2010