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Accounting and Auditing Enforcement Releases Archive 2005

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-2358 Dec. 22, 2005 Kenneth R. Lecrone, CPA
Other Release Nos.: 33-8647, 34-53012
AAER-2357 Dec. 15, 2005 Edward A. Heil and R. Bret Jenkins; eSafetyWorld, Inc. (now known as EZ Auctions and Shipping Inc.) and Raymond Burghard
Other Release No.: LR-19494
See also: Complaints in this matter: Heil & Jenkins; eSafetyWorld, Inc.
AAER-2356 Dec. 20, 2005 Lucent Technologies Inc., et al.
Other Release No.: LR-19502
AAER-2355 Dec. 19, 2005 Church Extension of the Church of God, Inc., United Management Services, Inc., James Perry Grubbs and Shearon Louis Jackson
Other Release No.: LR-19500
AAER-2354 Dec. 15, 2005 Gilbert Bergsman, CPA, and Lee Levinson, CPA
Other Release No.: 34-52959
AAER-2353 Dec. 7, 2005 Sidney V. Corder
Other Release No.: LR-19487
AAER-2352 Dec. 5, 2005 Cedric Kushner Promotions, Inc., et al.
Other Release No.: LR-19485
AAER-2351 Nov. 30, 2005 Friedman's Inc.
Other Release No.: LR-19477
See also: Complaint in this matter
AAER-2350 Dec. 2, 2005 Joseph T. Boyle, CPA
Other Release No.: 34-52878
AAER-2349 Dec. 1, 2005 William W. Freise
Other Release No.: LR-19479
AAER-2348 Dec. 1, 2005 James P. Brown
Other Release No.: 34-52864
AAER-2347 Nov. 21, 2005 Donald C. Yount, Jr., CPA
Other Release No.: 34-52813
AAER-2346 Nov. 18, 2005 John D. Parson, CPA and Brendon P. McDonald, CPA
Other Release No.: 34-52792
AAER-2345 Nov. 16, 2005 Jonathan D. Nelson (Defendant), XIT Land & Energy, Inc., Chisum Travel Center, Ltd., Z8 Properties, Ltd., Three Stars Aviation, LLC, and Chisum Coach, Ltd. (Defendants Solely for Purposes of Equitable Relief)
Other Release No.: LR-19467
AAER-2344 Nov. 10, 2005 Salvatore Censoprano, CPA
Other Release No.: 34-52763
AAER-2343 Nov. 3, 2005 Eric Tyra, CPA
Other No.: 34-52726
AAER-2342 Nov. 2, 2005 David G. Zilli
Other No.: LR-19455
AAER-2341 Nov. 2, 2005 Brian Crowley, Robert Henuset, Ritchie Langfield, Frank Lysiak, Ernie Rosenberg, Dale Schulz, and Larry Stone
Other No.: LR-19454
AAER-2340 Oct. 25, 2005 Ocumed Group, Inc., Alfred R. Caggia and Louise A. Cummings
Other No.: LR-19443
AAER-2339 Oct. 20, 2005 Scott Gershon, Paul Cifaldi, Neil Silver and Robert Davis
Other No.: LR-19439
AAER-2338 Oct. 20, 2005 Eric Tyra, Scott Wynne, Peter Berman, and Scott Carey
Other No.: LR-19438
AAER-2337 Oct. 20, 2005 Lucent Technologies Inc., et al.
Other No.: LR-19437
AAER-2336 Oct. 13, 2005 Kenneth L. Rubin, CPA and Michael W. Lewis, CPA
(Finality Order No.: 34-52607)
AAER-2335 Oct. 13, 2005 Thomas Hauke, CPA
Other No.: 34-52597
AAER-2334 Oct. 11, 2005 John Houldsworth, CA
Other No.: 34-52582
AAER-2333 Oct. 6, 2005 KPMG LLP, et al.
Other No.: LR-19418
AAER-2332 Oct. 6, 2005 Fred Gold, John D. Parson and Brendon P. McDonald
Other No.: LR-19417
AAER-2331 Oct. 5, 2005 Duane Kimble and Carene Kunkler and In the Matter of Duane Kimble, CPA, and Carene Kunkler
Other No.: LR-19416
AAER-2330 Oct. 5, 2005 Benjamin Rogatinsky and Reuven Rogatinsky
Other No.: LR-19413
AAER-2329 Oct. 3, 2005 Duane Kimble, CPA and Carene Kunkler
Other Release No.: 34-52554
Third Quarter
AAER-2328 Sep. 30, 2005 Ehrenkrantz King Nussbaum, Inc., Anthony Ottimo, and Brendan E. Murray
Other Release No.: LR-19410
AAER-2327 Sep. 30, 2005 Ronald Lee Hoyt, CPA
Other No.: 34-52539
AAER-2326 Sep. 30, 2005 William E. Caswell, CPA
Other No.: 34-52538
AAER-2325 Sep. 30, 2005 Gregory M. Dearlove, CPA
Other No.: 34-52537
AAER-2324 Sep. 29, 2005 LeeRoy Allen, Jr.
Other No.: LR-19405
AAER-2323 Sep. 29, 2005 Del Global Technologies Corp., Inc.,et al.
Other No.: LR-19403
AAER-2322 Sep. 29, 2005 Saad, et al.
Other No.: LR-19402
AAER-2321 Sep. 29, 2005 Michael J. Lawler
Other Release No.: LR-19401
AAER-2320 Sep. 26, 2005 Paul Sandifur, Jr., et al.
Other No.: LR-19394
AAER-2319 Sep. 23, 2005 Keith G. Baxter, Ronald J. Goedde, Richard D. Nye, Robert E. Ellington and Anthony W. O'Dell
Other No.: LR-19391
AAER-2318 Sep. 22, 2005 Armand Dauplaise and Bernard Shinder
Other No.: LR-19387
AAER-2317 Sep. 22, 2005 Bio One Corporation
Other Nos.: 33-8616, 34-52490
AAER-2316 Sep. 21, 2005 David J. Cammarata, CPA
Other No.: 34-52481
AAER-2315 Sep. 21, 2005 Vincent Steckler
Other No.: LR-19385
AAER-2314 Sep. 15, 2005 Mark David Shapiro, Philip D. Murphy, Thomas Gerald Dahlen, Jr., Albert M. Abbood, and James H. Thatcher
Other Release No.: LR-19380
AAER-2313 Sep. 15, 2005 Herbert A. Getz
Other Release No.: 34-52452
AAER-2312 Sep. 14, 2005 Marcy Wilson Roke
Other Release No.: LR-19375
AAER-2311 Sep. 13, 2005 Vincent Steckler
Other Release No.: 34-52411
AAER-2310 Sep. 13, 2005 Martin E. Kenney, Jr.
Other Release No.: LR-19373
See also: Complaint in this matter
AAER-2309 Sep. 13, 2005 NCO Group, Inc.
Other Release No.: 34-52409
AAER-2308 Sep. 8, 2005 Steven J. Allan
Other Release No.: 34-52395
AAER-2307 Sep. 6, 2005 Del Global Technologies Corp., Inc.,et al.
Other Release No.: LR-19360
AAER-2306 Aug. 31, 2005 Premier Financial Bancorp, Inc.
Other Release No.: 34-52370
AAER-2305 Aug. 31, 2005 John R. Behrmann, CPA
Other Release No.: 34-52369
AAER-2304 Aug. 31, 2005 William D. Wiseman, CPA
Other Release No.: 34-52365
AAER-2303 Aug. 30, 2005 David P. Levine, Michael W. Spake, Barry S. Berlin, and Douglas J. Ely
Other Release No.: LR-19353
See also: Complaint in this matter
AAER-2302 Aug. 30, 2005 Douglas J. Ely
Other Release No.: 34-52359
AAER-2301 Aug. 30, 2005 Barry S. Berlin
Other Release No.: 34-52358
AAER-2300 Aug. 30, 2005 David P. Levine
Other Release No.: 34-52357
AAER-2299 Aug. 30, 2005 Michael W. Spake
Other Release No.: 34-52356
AAER-2298 Aug. 29, 2005 Dean L. Buntrock, Phillip B. Rooney, James E. Koenig, Thomas C. Hau, Herbert A. Getz, and Bruce D. Tobecksen
Other Release No.: LR-19351
AAER-2297 Aug. 26, 2005 Leonard M. Snyder, H. Dane Reynolds, C. Burt Duren, and R. Carey Johnson
Other Release No.: LR-19349
See also: Complaint in this matter
AAER-2296 Aug. 23, 2005 David Friend, CPA
Other Release No.: 34-52321
AAER-2295 Aug. 23, 2005 Charles C. Conaway and John T. McDonald, Jr.
Other Release No.: LR-19344
See also: Complaint in this matter
AAER-2294 Aug. 22, 2005 Frederick S. Schiff and Richard J. Lane
Other Release No.: LR-19343
See also: Complaint in this matter
AAER-2293 Aug. 19, 2005 William M. Baker, et al.
Other Release No.: LR-19341
AAER-2292 Aug. 15, 2005 John R. Behrmann and Margaret M. Eardley
Other Release Nos.: LR-19336
See also: Complaint in this matter
AAER-2291 Aug. 15, 2005 John V. Back, Jr., CPA
Other Release No.: 34-52258
AAER-2290 Aug. 15, 2005 Margaret M. Eardley
Other Release No.: 34-52257
AAER-2289 Aug. 3, 2005 Patrick D. Quinlan, Sr. et al.
Other Release No.: LR-19323
AAER-2288 Aug. 2, 2005 Kenneth K. Livesay, et al.
Other No.: LR-19322
AAER-2287 Aug. 1, 2005 Robert Korkuc
Other No.: LR-19319
AAER-2286 Aug. 1, 2005 Robert Korkuc, CPA
Other No.: 34-52185
AAER-2285 Jul. 28, 2005 Microtune, Inc., William L. Housley, Jeffrey W. Davis, and Everett Rogers
Other Nos.: 34-52159, 33-8596
AAER-2284 Jul. 28, 2005 Richard Rambahal, et al.
Other No.: LR-19316
AAER-2283 Jul. 26, 2005 Joseph P. Nacchio, Robert S. Woodruff, Robin R. Szeliga, Afshin Mohebbi, Gregory M. Casey, James J. Koslowski and Frank T. Noyes
Other No.: LR-19313
AAER-2282 Jul. 26, 2005 Michael J. Cheshire
Other No.: 34-52126
AAER-2281 Jul. 26, 2005 Gary K. Bennett; Bernard J. Demko
Other No.: LR-19310
See also: Complaint in this matter (Gary K. Bennett)
See also: Complaint in this matter (Bernard J. Demko)
AAER-2280 Jul. 25, 2005 Glenn E. Glasshagel
Other No.: LR-19309
See also: Complaint in this matter
AAER-2279 Jul. 18, 2005 Gregory Brady, William M. Beecher, and Reagan L. Lancaster
Other No.: LR-19306
See also: Complaint in this matter
AAER-2278 Jul. 15, 2005 Comerica, Inc.
Other No.: 34-52041
AAER-2277 Jul. 13, 2005 Bernard J. Ebbers
Other No.: LR-19301
See also: Complaint in this matter
AAER-2276 Jul. 11, 2005 Mark Cocchiola, et al.
Other No.: LR-19300
See also: Complaint in this matter
AAER-2275 Jul. 11, 2005 Andrew J. Zahn, Philip J. Sexauer, and Cynthia K. Berryman
Other No.: LR-19297
AAER-2274 Jul. 11, 2005 Foamex International, Inc.
Other No.: 34-52006
AAER-2273 Jul. 8, 2005 Duke Energy Corporation
Other No.: 34-51995
AAER-2272 Jul. 6, 2005 Jeffrey Steinberg and John Geron
Other No.: 34-51979
Second Quarter
AAER-2271 Jun. 30, 2005 Rita J. McConville
Other No.: 34-51950
AAER-2270 Jun. 30, 2005 David M. Hurley
Other No.: LR-19290
See also: Complaint in this matter
AAER-2269 Jun. 30, 2005 KPMG LLP (Canada), Gary Bentham, C.A. and John Gordon, C.A.
Other No.: 34-51946
AAER-2268 Jun. 29, 2005 Donald M. Fitzpatrick
Other No.: LR-19289
AAER-2267 Jun. 27, 2005 Oliver Hilsenrath and David S. Klarman
Other No.: LR-19286
AAER-2266 Jun. 27, 2005 David S. Klarman, Esq.
Other No.: 34-51927
AAER-2265 Jun. 22, 2005 Schick Technologies, Inc., David B. Schick and Fred Levine
Other No.: LR-19279
AAER-2264 Jun. 24, 2005 Robert W. Armstrong, III
Other No.: 34-51920
AAER-2263 Jun. 23, 2005 Healthsouth Corporation et al.
Other No.: LR-19280
AAER-2262 Jun. 21, 2005 James H. David, Jr., CPA
Other No.: 34-51895
AAER-2261 Jun. 10, 2005 John Houldsworth And Richard Napier
Other No.: LR-19264
AAER-2260 Jun. 9, 2005 Robert M. Blau
Other Nos.: 33-8581, 34-51809
AAER-2259 Jun. 9, 2005 Take-Two Interactive Software, Inc., Ryan Brant, Larry Muller, James David, Jr.
Other Nos.: LR-19260, 33-8581
AAER-2258 Jun. 9, 2005 Roys Poyiadjis, Lycourgos Kyprianou et al.
Other No.: LR-19259
AAER-2257 Jun. 8, 2005 Louis E. Rivelli, Rodney B. Johnson, Stephen G. Burke, Teresa W. Ayers, Craig L. Stevenson, Robert T. Hoffman
Other No.: LR-19255
AAER-2256 Jun. 8, 2005 Bruce Hill, et al.
Other No.: LR-19253
AAER-2255 Jun. 8, 2005 Mark Steven Lynch
Other No.: 34-51802
AAER-2254 Jun. 7, 2005 Mount Sinai Medical Center of Florida, Inc., M. Brooks Turkel and Harvey W. Smith
Other Nos.: 33-8580, 34-51797
AAER-2252 Jun. 2, 2005 admin/33-8579.pdf
Other Nos.: 33-8579, 34-51781
AAER-2251 Jun. 2, 2005 Huntington Bancshares, Inc., Thomas E. Hoaglin, Michael J. McMennamin, and John Van Fleet, CPA
Other Nos.: LR-19243, 33-8579
AAER-2250 May 26, 2005 David G. Barford, Kent D. Kalkwarf, David L. Mccall and James H. Smith III
Other No.: LR-19240
AAER-2249 May 20, 2005 Diagnostic Products Corporation
Other No.: 34-51724
AAER-2248 May 20, 2005 M&A West, Inc., et al.
Other No.: LR-19233
AAER-2247 May19, 2005 Dennis O'Connor
Other No.: LR-19230
AAER-2246 May 12, 2005 Kevin Rodgers
Other No.: 34-51719
AAER-2244 May 12, 2005 Walter Cercavschi, CPA
Other No.: 34-51686
AAER-2241 May 2, 2005 Robert R. Berti, CPA
Other No.: 34-51647
AAER-2240 Apr. 28, 2005 Dawn Diaz, CPA
Other No.: 34-516
AAER-2238 Apr. 26, 2005 Deloitte & Touche LLP, Steven H. Barry, CPA, and Karen T. Baker, CPA
Other No.: 34-51607
AAER-2237 Apr. 26, 2005 Deloitte & Touche LLP
Other No.: 34-51606
AAER-2236 Apr. 26, 2005 Deloitte & Touche LLP
Other No.: LR-19202
AAER-2235 Apr. 19, 2005 KPMG LLP, et al.
Other No.: LR-19191
AAER-2234 Apr. 19, 2005 KPMG LLP
Other No.: 34-51574
AAER-2233 Apr. 18, 2005 Craig R. Clark
Other No.: 34-51570
AAER-2232 Apr. 18, 2005 The Coca-Cola Company
Other No.: 33-8569
AAER-2231 Apr. 11, 2005 Global Crossing Ltd., Thomas J. Casey, Dan J. Cohrs, and Joseph P. Perrone
Other No.: 34-51517
AAER-2230 Apr. 11, 2005 Chancellor Corporation, et al.
Other No.: LR-19177
AAER-2229 Apr. 11, 2005 Gregory Davis, CPA and BKR Metcalf Davis
Other No.: 34-51516
AAER-2227 Apr. 7, 2005 Easylink Services Corporation, f.k.a. Mail.Com, Inc. and Debra Mcclister, CPA
Other No.: 34-51506
AAER-2226 Apr. 7, 2005 Dollar General Corporation, Hurley Calister Turner, Jr., Brian M. Burr, Randy C. Sanderson, and Bobby R. Carpenter
Other No.: LR-19174
AAER-2225 Apr. 7, 2005 Stephen C. Jones, CPA
Other No.: 34-51501
AAER-2224 Apr. 6, 2005 litigation/admin/34-51488.pdf
Other No.: 34-51488
AAER-2223 Apr. 6, 2005 Drew S. Levin, Noel Cronin, and Michael Macchiarella; John D. Clutten
Other No.: LR-19172
AAER-2222A Sep. 9, 2005 Aurora Foods Inc., et al.
Other Release No.: LR-19165A
AAER-2222 Apr. 4, 2005 Aurora Foods Inc., et al.
Other No.: LR-19165
First Quarter
AAER-2221 Mar. 31, 2005 Eric Tyra, Scott Wynne, Peter Berman, and Scott Carey
Other No.: LR-19163
AAER-2220 Mar. 29, 2005 Mark M. Iwan, CPA
Other No.: 34-51442
AAER-2219 Mar. 29, 2005 Anuradha D. Saad, Richard P. Adelson, David J. Cammarata, Peter Torres, Robert McKie, Karin Gardner and Kenneth Jugan
Other No.: LR-19159
AAER-x2218 Mar. 24, 2005 Kenneth W. Hawk, Michael J. Delargy, and Thomas R. De Jong
Other No.: LR-19156
AAER-2215 Mar. 21, 2005 James W. Barge, Pascal Desroches, and Wayne H. Pace
Other No.: 34-51400
AAER-2214 Mar. 18, 2005 Philip L. Pascale, CPA
Other No.: 33-8555
AAER-2215 Mar. 21, 2005 Time Warner Inc.
Other No.: LR-19147
AAER-2213 Mar. 16, 2005 Soulfood Concepts, Inc. and Markova Campbell
Other No.: LR-19138
AAER-2212 Mar. 15, 2005 Bryan K. Treadway, CPA
Other No.: 34-51375
AAER-2211 Mar. 15, 2005 Jennifer J. Tanner, f/k/a Jennifer J. Black
Other No.: 34-51374
AAER-2210 Mar. 15, 2005 Mark A. Schumacher
Other No.: 34-51373
AAER-2209 Mar. 15, 2005 Joseph P. Nacchio, Robert S. Woodruff, Robin R. Szeliga, Afshin Mohebbi, Gregory M. Casey, James J. Koslowski and Frank T. Noyes; Roger B. Hoaglund; William L. Eveleth
Other No.: LR-19136
AAER-2208 Mar. 15, 2005 Bryan K. Treadway
Other No.: LR-19135
AAER-2207 Mar. 15, 2005 Mark A. Schumacher
Other No.: LR-19134
AAER-2206 Mar. 7, 2005 Kenneth K. Livesay
Other No.: LR-19123
AAER-2205 Mar. 3, 2005 Issac A. Sutton
Other No.: LR-19116
AAER-2203 Mar. 4, 2005 William W. Canfield
Other No.: 33-8553
AAER-2202 Mar. 4, 2005 Talx Corporation
Other No.: 33-8552
AAER-2201 Mar. 4, 2005 William W. Canfield
Other No.: LR-19122
AAER-2200 Mar. 4, 2005 Craig N. Cohen
Other No.: LR-19121
AAER-2199 Mar. 4, 2005 TALX Corporation
Other No.: LR-19120
AAER-2198 Mar. 3, 2005 Eddie Richard Meche
Other No.: 33-8551
AAER-2197 Mar. 3, 2005 Hopper, et al.
Other No.: LR-19119
AAER-2196 Mar. 3, 2005 Thomas C. Trauger, CPA
Other No.: 34-51307
AAER-2195 Mar. 2, 2005 Jack Gaglio
Other No.: LR-19111
AAER-2194 Mar. 2, 2005 Sandra Miller Christie
Other No.: LR-19110
AAER-2193 Mar. 1, 2005 Humatech, Inc., David G. Williams, and John D. Rottweiler
Other No.: LR-19108
AAER-2192 Feb. 28, 2005 Steven J. Henke and Chan M. Desaigoudar
Other No.: LR-19102
AAER-2191 Feb. 25, 2005 Thomas C. Trauger, CPA, and Michael Mullen, CPA
Other No.: 34-51259
AAER-2190 Feb. 17, 2005 Symbol Technologies, Inc., et al.
Other No.: LR-19086
AAER-2189 Feb. 14, 2005 Craig Scott
Other No.: LR-19077
AAER-2187 Feb. 14, 2005 GE InVision, Inc. (formerly known as InVision Technologies, Inc.)
Other No.: LR-19078
AAER-2186 Feb. 14, 2005 GE InVision, Inc. (formerly known as InVision Technologies, Inc.)
Other No.: 34-51199
AAER-2185 Feb. 14, 2005 FFP Marketing Company, Inc., Warner Williams, and Craig Scott, CPA
Other No.: 34-51198
AAER-2184 Feb. 11, 2005 Gary F. Pado, CPA
Other No.: 34-51191
AAER-2183 Feb. 8, 2005 David Malmstedt
Other No.: LR-19068
AAER-2182 Feb. 8, 2005 Timothy A. DeSpain
Other No.: LR-19067
AAER-2181 Feb. 8, 2005 Elan Corporation, plc
Other No.: LR-19066
AAER-2180 Feb. 7, 2005 Danny Forest Whitt and John Terry Shields
Other No.: LR-19065
AAER-2179 Feb. 7, 2005 Raymond M. Bowen, Jr.
Other No.: LR-19063
AAER-2177 Jan. 26, 2005 Jonathan B. Orlick, Esq.
Other No.: 34-51081
AAER-2176 Jan. 21, 2005 Henry C. Yuen, et al.
Other No.: LR-19047
IA-2344 Jan. 24, 2005 William H. Black
Other No.: 34-51074
AAER-2174 Jan. 24, 2005 Robert C. Guccione
Other No.: 34-51073
AAER-2173 Jan. 24, 2005 Penthouse International, Inc., Charles Samel and Jason Galanis
Other No.: LR-19048
AAER-2172 Jan. 24, 2005 Daisytek International Corporation
Other No.: 33-8525
AAER-2171 Jan. 21, 2005 Monte S. Colbert, CPA
Other No.: 34-51065
AAER-2170 Jan. 19, 2005 Martin Julien Marks, CPA
Other No.: 34-51057
AAER-2169 Jan. 19, 2005 PricewaterhouseCoopers LLP
Other No.: 34-51056
AAER-2167 Jan. 13, 2005 Mark A. Bailin, Kenneth H. Bowman, Timothy Neal Daly, Michael J. Hannigan, Peter O. Marion, John Nettle, Gordon Redgate, Bruce Robinson, Michael Rogers, Mark A. Bailin
Other No.: LR-19034
AAER-2166 Jan. 11, 2005 Resnick, et al.
Other No.: LR-19031
AAER-2165 Jan. 10, 2005 Charles Johnson, Jr., Chris Benyo, Michael Kennedy, John Tuli, and Kent Wakeford
Other No.: LR-19030
AAER-2165 Jan. 10, 2005 Charles Johnson, Jr., Chris Benyo, Michael Kennedy, John Tuli, and Kent Wakeford
Other No.: LR-19029
AAER-2163 Jan. 7, 2005 Ronald J. Hottovy, CPA
Other No.: 34-50995
AAER-2162 Jan. 6, 2005 Nancy R. Gazzigli
Other No.: LR-19025
AAER-2161 Jan. 6, 2005 BroadVision, Inc.
Other No.: 34-50987
AAER-2160 Jan. 6, 2005 Monsanto Company
Other No.: 34-50978
AAER-2159 Jan. 6, 2005 Monsanto Company
Other No.: LR-19023
AAER-2158 Jan. 6, 2005 Richard M. Wooten, CPA
Other No.: 34-50966

Modified: 02/18/2010