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: July 9, 2004	Respondents: James Dean, CPA Release No. 34-49992, AAER-2052
Date: July 9, 2004	Respondents: Levine, Hughes, and Mithuen, Inc. Release No. 33-8439, 34-49993, AAER-2053
Date: July 9, 2004	Respondents: Michael Karlins, CPA Release No. 34-49997, AAER-2054
Date: July 8, 2004	Respondents: Richard A. Causey, Jeffrey K. Skilling and Kenneth L. Lay Release No. LR-18776, AAER-2051
Date: July 8, 2004	Respondents: Kirk J. Dischino (CPA) Release No. 34-49984, AAER-2050
Date: July 6, 2004	Respondents: ABB Ltd Release No. LR-18775, AAER-2049
Date: June 30, 2004	Respondents: Dennis A. Bakal, et al. Release No. LR-18773, AAER-2048
Date: June 29, 2004	Respondents: James H. Peach, Chartered Accountant Release No. 34-49934, AAER-2047
Date: June 28, 2004	Respondents: Measurement Specialties, Inc., and Kirk J. Dischino Release No. LR-18765, AAER-2046
Date: June 23, 2004	Respondents: Gemstar-TV Guide International, Inc. Release No. LR-18760, AAER-2045
Date: June 22, 2004	Respondents: Arthur A. Goodwin, William J. Burke and Christopher P. Whalen Release No. LR-18758, AAER-2044
Date: June 21, 2004	Respondents: Augustine M. Cruciotti Release No. LR-18755, AAER-2043
Date: June 21, 2004	Respondents: Steven L. Haggerty Release No. LR-18754, AAER-2042
Date: June 21, 2004	Respondents: Augustine M. Cruciotti Release No. 33-8431, 34-49896, AAER-2040
Date: June 21, 2004	Respondents: Steven L. Haggerty Release No. 33-8432, 34-49897, AAER-2041
Date: June 18, 2004	Respondents: Michael Sullivan, CPA Release No. 34-49893, AAER-2039
Date: June 17, 2004	Respondents: Victor Jacobowitz, et al. Release No. LR-18751, AAER-2037
Date: June 17, 2004	Respondents: Bruce Hill, et al. Release No. LR-18753, AAER-2038
Date: June 16, 2004	Respondents: Prabhat K. Goyal Release No. LR-18748, AAER-2036
Date: June 14, 2004	Respondents: John P. Miller Release No. LR-18744, AAER-2035
Date: June 9, 2004	Respondents: i2 Technologies, Inc. Release No. LR-18741, AAER-2034
Date: June 9, 2004	Respondents: Greg Waring and Craig Treloar Release No. LR-18739, AAER-2031
Date: June 9, 2004	Respondents: i2 Technologies, Inc. Release No. 33-8428, AAER-2033
Date: June 9, 2004	Respondents: James H. Peach, Chartered Accountant Release No. 34-49836, AAER-2030 See Also: the Order in this matter
Date: June 9, 2004	Respondents: Schering-Plough Corporation Release No. 34-49838, AAER-2032
Date: June 3, 2004	Respondents: 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 No. LR-18734, AAER-2029
Date: June 2, 2004	Respondents: Paul Melvin Henson, Jr. and Lance Turner Fair Release No. LR-18733, AAER-2028
Date: June 1, 2004	Respondents: Eric Tyra, Scott Wynne, Peter Berman, and Scott Carey Release No. LR-18731, AAER-2026
Date: June 1, 2004	Respondents: Del Global Technologies Corp., Inc., Leonard A. Trugman, Michael H. Taber, David Engel, Seymour Rubin, and David Michael Release No. LR-18732, AAER-2027
Date: May 28, 2004	Respondents: David A. Jones Release No. 34-49784, AAER-2025
Date: May 27, 2004	Respondents: Frank M. Bergonzi, Martin L. Grass, And Franklin C. Brown Release No. LR-18728, AAER-2024
Date: May 26, 2004	Respondents: Frank M. Bergonzi, Martin L. Grass, and Franklin C. Brown Release No. LR-18727, AAER-2023
Date: May 25, 2004	Respondents: Thomas A. Sebastian Release No. LR-18726, AAER-2022
Date: May 24, 2004	Respondents: Ocumed Group, Inc., Alfred R. Caggia and Louise A. Cummings Release No. LR-18723, AAER-2021
Date: May 19, 2004	Respondents: Paula H. Rieker Release No. LR-18717, AAER-2018
Date: May 19, 2004	Respondents: Paul Melvin Henson, Jr. Release No. 33-8425, AAER-2020
Date: May 19, 2004	Respondents: Lance Turner Fair Release No. 33-8424, AAER-2019
Date: May 18, 2004	Respondents: Ed Johnson and Merl Holdings, Inc.Com Release No. LR-18716, AAER-2017
Date: May 17, 2004	Respondents: 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 Ackerman Release No. LR-18715, AAER-2016
Date: May 14, 2004	Respondents: Cosmo Corigliano, CPA Release No. LR-18711, AAER-2014
Date: May 14, 2004	Respondents: Cosmo Corigliano, CPA Release No. 34-49705, AAER-2015
Date: May 12, 2004	Respondents: James Murphy, Robert Lockwood, Gilboa Peretz Release No. LR-18706, AAER-2013
Date: May 11, 2004	Respondents: William S. Finkelstein and PricewaterhouseCoopers LLP Release No. LR-18701, AAER-2009
Date: May 11, 2004	Respondents: Sam Leopold, Richard R. Ross, Phillip D. Teal, James T. Montrose, Norman B. Cowgill, Jay S. Ozer, And Bradley J. Schmidt Release No. LR-18702, AAER-2012
Date: May 11, 2004	Respondents: Stanley P. Silverstein Release No. 34-49676, AAER-2007
Date: May 11, 2004	Respondents: PricewaterhouseCoopers LLP Release No. 34-49678, AAER-2008
Date: May 11, 2004	Respondents: The Warnaco Group, Inc. Release No. 34-49675, AAER-2005
Date: May 11, 2004	Respondents: Bradley J. Schmidt, CPA Release No. 34-49684, AAER-2011
Date: May 11, 2004	Respondents: Linda J. Wachner Release No. 34-49677, AAER-2006
Date: May 11, 2004	Respondents: Jay S. Ozer, CPA Release No. 34-49683, AAER-2010
Date: May 10, 2004	Respondents: Emery W. Harris Release No. LR-18700, AAER-2004
Date: May 5, 2004	Respondents: 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 No. LR-18695, AAER-2002
Date: May 4, 2004	Respondents: Michael W. Gullion in the Matter of Gold Banc Corporation, Inc. Release No. LR-18691, AAER-2000
Date: May 4, 2004	Respondents: Phillip E. White Release No. LR-18692, AAER-2001
Date: May 4, 2004	Respondents: Gold Banc Corporation, Inc. Release No. 34-49652, AAER-1999
Date: April 30, 2004	Respondents: QuadraMed Corporation Release No. 34-49642, AAER-1998
Date: April 30, 2004	Respondents: Keith M. Roberts Release No. 34-49641, AAER-1997 See Also: the Order in this matter
Date: April 29, 2004	Respondents: Barry Richard Kusatzky in the Matter of California Amplifier, Inc Release No. LR-18688, AAER-1996
Date: April 29, 2004	Respondents: Carnegie International Corporation, et al. Release No. LR-18686, AAER-1994
Date: April 29, 2004	Respondents: California Amplifier, Inc. Release No. 34-49630, AAER-1995
Date: April 27, 2004	Respondents: James E. Reid Release No. LR-18682, AAER-1992
Date: April 27, 2004	Respondents: Dennis A. Bakal, et al. Release No. LR-18684, AAER-1993
Date: April 15, 2004	Respondents: Kenneth W. Winger and Paul R. Humphreys Release No. 34-49565, AAER-1990
Date: April 14, 2004	Respondents: John Luczycki, CPA Release No. 33-8406, AAER-1989, 34-49561
Date: April 8, 2004	Respondents: Ira Zar, David Rivard, and David Kaplan Release No. LR-18665, AAER-1988
Date: April 8, 2004	Respondents: Gerber Scientific, Inc. Release No. 34-49541, AAER-1987
Date: April 5, 2004	Respondents: Lawrence O'Shaughnessey, et al. Release No. LR-18656, AAER-1986
Date: April 1, 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-18652, AAER-1983
Date: April 1, 2004	Respondents: William W. Freise; David T. Thomson CPA, and David T. Thomson PC Release No. LR-18654, AAER-1985
Date: April 1, 2004	Respondents: David T. Thomson, CPA, and David T. Thomson PC Release No. 34-49516, AAER-1984
Date: March 31, 2004	Respondents: Richard H. Hawkins Release No. LR-18649, AAER-1981
Date: March 31, 2004	Respondents: Margaret M. Gardner Release No. 34-49510, AAER-1982
Date: March 29, 2004	Respondents: Gary H. Klein, CPA Release No. 33-8405, AAER-1980, 34-49494
Date: March 25, 2004	Respondents: Cedric Kushner Promotions, Inc., Cedric Kushner, James DiLorenzo, and Steven Angel Release No. LR-18638, AAER-1979
Date: March 17, 2004	Respondents: CMS Energy Corp. and Terry Woolley Release No. 33-8403, AAER-1978, 34-49432
Date: March 17, 2004	Respondents: Scott D. Sullivan Release No. 33-8402, AAER-1977, 34-49431
Date: March 12, 2004	Respondents: David G. Sherman Release No. LR-18622, AAER-1976
Date: March 11, 2004	Respondents: Rollin S. Dick and James S. Adams Release No. LR-18621, AAER-1975
Date: March 10, 2004	Respondents: Ed Johnson and MERL Holdings Inc.com Release No. LR-18618, AAER-1974
Date: March 10, 2004	Respondents: Conseco, Inc. Release No. 34-49392, AAER-1973
Date: March 10, 2004	Respondents: BJ Services Company Release No. 34-49390, AAER-1972
Date: March 9, 2004	Respondents: William H. Rinehart, Jonathan A. Beck, and Kevin P. Clark Release No. LR-18615, AAER-1971
Date: March 8, 2004	Respondents: Richard P. Smyth, Arnold E. Johns, Jr., Michael J. Becker and Alan T. Davis Release No. LR-18612, AAER-1970
Date: March 5, 2004	Respondents: Richard Rambahal, et al. Release No. LR-18608, AAER-1968
Date: March 4, 2004	Respondents: DT Industries Inc. Release No. 34-49364, AAER-1967
Date: March 2, 2004	Respondents: Scott D. Sullivan Release No. LR-18605, AAER-1966
Date: Feb. 27, 2004	Respondents: Jon Clark and Sarah Hume Release No. LR-18598, AAER-1965
Date: Feb. 25, 2004	Respondents: ClearOne Communications, Inc et al. Release No. LR-18592, AAER-1963
Date: Feb. 25, 2004	Respondents: Don-Allen Ruttenberg Release No. LR-18595, AAER-1964
Date: Feb. 24, 2004	Respondents: Christopher S. Hall Release No. 34-49307, AAER-1960
Date: Feb. 24, 2004	Respondents: Steven F. Stork Release No. 34-49309, AAER-1962
Date: Feb. 24, 2004	Respondents: Steven L. Mortensen Release No. 34-49308, AAER-1961
Date: Feb. 19, 2004	Respondents: Richard A. Causey and Jeffrey K. Skilling Release No. LR-18582, AAER-1959
Date: Feb. 17, 2004	Respondents: Dean A. Nichols Release No. LR-18578, AAER-1958
Date: Feb. 13, 2004	Respondents: Performance Food Group Company Release No. 34-49243, AAER-1957
Date: Feb. 10, 2004	Respondents: John R. Boyd, and Christopher Curbello Release No. LR-18572, AAER-1956
Date: Feb. 6, 2004	Respondents: Jonathan G. Epstein Release No. LR-18571, AAER-1955
Date: Feb. 6, 2004	Respondents: Lee R. Fontaine, CPA Release No. 34-49204, AAER-1953
Date: Feb. 6, 2004	Respondents: Robert G. Kutsenda, CPA Release No. 34-49206, AAER-1954
Date: Feb. 5, 2004	Respondents: Cumulus Media Inc. et al. Release No. LR-18566, AAER-1951