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. 31, 2007	Respondents: Joseph F. Apuzzo Release No. LR-20418, AAER-2762 See Also: Complaint in this matter
Date: Dec. 27, 2007	Respondents: Richard E. Sellers, CPA, and Lester Rex Andersen, CPA Release No. 34-57053, AAER-2761
Date: Dec. 21, 2007	Respondents: Lucent Technologies Inc. Release No. LR-20414, AAER-2760 See Also: Complaint in this matter
Date: Dec. 20, 2007	Respondents: Gregory B. Tayler, CA Release No. 34-57008, AAER-2759
Date: Dec. 19, 2007	Respondents: Santo C. Maggio Release No. LR-20405, AAER-2758 See Also: Complaint in this matter
Date: Dec. 12, 2007	Respondents: Michael J. Nolan Release No. LR-20396, AAER-2757 See Also: Complaint in this matter
Date: Dec. 11, 2007	Respondents: Thomas J. Saiz, and Calderon, Jaham & Osborn, An Accountancy Corporation Release No. LR-20394, AAER-2755 See Also: Complaint in this matter
Date: Dec. 11, 2007	Respondents: Anthony P. Dolanski Release No. 34-56942, AAER-2756
Date: Dec. 6, 2007	Respondents: William W. McGuire, M.D. Release No. LR-20387, AAER-2754 See Also: Complaint in this matter
Date: Nov. 26, 2007	Respondents: Joseph J. Monterosso and Luis E. Vargas Release No. LR-20371, AAER-2753 See Also: Complaint in this matter
Date: Nov. 26, 2007	Respondents: Michael J. Pietrzak and Maurice W. Furlong Release No. LR-20369, AAER-2751 See Also: Complaint in this matter
Date: Nov. 26, 2007	Respondents: Chancellor Corporation, et. al. Release No. LR-20370, AAER-2752
Date: Nov. 8, 2007	Respondents: James N. Stanard, Martin J. Merritt and Michael W. Cash Release No. LR-20360, AAER-2750
Date: Nov. 6, 2007	Respondents: Warren Martin, CPA Release No. 34-56755, AAER-2749
Date: Oct. 30, 2007	Respondents: Ramoil Management Ltd. et al. Release No. LR-20350, AAER-2748
Date: Oct. 25, 2007	Respondents: David H. Brooks Release No. LR-20345, AAER-2746 See Also: Complaint in this matter
Date: Oct. 25, 2007	Respondents: Fred Gold, CPA Release No. 34-56705, AAER-2747
Date: Oct. 19, 2007	Respondents: Fred Gold, et al Release No. LR-20342, AAER-2745
Date: Oct. 18, 2007	Respondents: Thomas C. Gentry, C.P.A. Release No. 34-56673, AAER-2743
Date: Oct. 18, 2007	Respondents: MQ Associates, Inc. Release No. 34-56674, AAER-2744
Date: Oct. 17, 2007	Respondents: Urs Kamber, Stephan Husi and Richard Jon May Release No. LR-20336, AAER-2741 See Also: Complaint in this matter
Date: Oct. 17, 2007	Respondents: Cedric Kushner Promotions, Inc., et al. Release No. LR-20337, AAER-2742
Date: Oct. 15, 2007	Respondents: Nortel Networks Corporation and Nortel Networks Limited Release No. LR-20333, AAER-2740 See Also: Complaint in this matter
Date: Oct. 2, 2007	Respondents: Robert D. Doty, Jr. and Gene S. Foster, et al. Release No. LR-20320, AAER-2739
Date: Sept. 28, 2007	Respondents: Walter Cercavschi, CPA Release No. 34-56574, AAER-2734
Date: Sept. 28, 2007	Respondents: Robert D. Doty, Jr. Release No. 33-8855, 34-56576, AAER-2736
Date: Sept. 28, 2007	Respondents: Jamie Olis, CPA Release No. 34-56578, AAER-2738
Date: Sept. 28, 2007	Respondents: Helen C. Sharkey, CPA Release No. 34-56575, AAER-2735
Date: Sept. 28, 2007	Respondents: Gene S. Foster Release No. 34-56577, AAER-2737
Date: Sept. 27, 2007	Respondents: Federal Home Loan Mortgage Corporation, et al. Release No. LR-20304, AAER-2728 See Also: Complaint in this matter , Administrative Proceedings Release
Date: Sept. 27, 2007	Respondents: Hor Chong (David) Boey, CPA Release No. 34-56560, AAER-2731
Date: Sept. 27, 2007	Respondents: Tidewater Inc., and James Keith Lousteau, CPA Release No. 34-56557, AAER-2730
Date: Sept. 27, 2007	Respondents: Robert J. Gagalis, CPA Release No. 34-56561, AAER-2732
Date: Sept. 27, 2007	Respondents: Robert C. Dean Release No. 33-8850, AAER-2729, AAER-2728
Date: Sept. 27, 2007	Respondents: Bruce D. Kay, CPA Release No. 34-56562, AAER-2733
Date: Sept. 26, 2007	Respondents: Bristow Group Inc. Release No. 34-56533, AAER-2727
Date: Sept. 25, 2007	Respondents: Chandramowli Srinivasan Release No. LR-20296, AAER-2726 See Also: Complaint in this matter , Administrative Proceedings Release
Date: Sept. 25, 2007	Respondents: Electronic Data Systems Corporation Release No. 34-56519, AAER-2725 See Also: Litigation Release No. 20296
Date: Sept. 20, 2007	Respondents: James M. Materna (CPA) Release No. 34-56486, AAER-2724
Date: Sept. 20, 2007	Respondents: John R. Holtzhauser (CPA) Release No. 34-56485, AAER-2723
Date: Sept. 20, 2007	Respondents: Paul R. Venesky (CPA) Release No. 34-56484, AAER-2722
Date: Sept. 19, 2007	Respondents: Press C. Southworth, CPA Release No. 34-56470, AAER-2721
Date: Sept. 19, 2007	Respondents: Robert M. Harbrecht, CPA and Brian R. Spires, CPA Release No. 34-56469, AAER-2720
Date: Sept. 17, 2007	Respondents: Linda Jones and Leslie H. Knox Release No. LR-20285, AAER-2719
Date: Sept. 14, 2007	Respondents: Barry M. Budilov, CPA Release No. 34-56445, AAER-2718
Date: Sept. 13, 2007	Respondents: F.X. Duffy & Co., Inc. and Kevin P. Duffy, CPA Release No. 34-56411, AAER-2691
Date: Sept. 13, 2007	Respondents: Bruce Redlin, CPA Release No. 34-56403, AAER-2683
Date: Sept. 13, 2007	Respondents: Darilek, Butler & Co., P.C. and Robert F. Darilek, CPA Release No. 34-56408, AAER-2688
Date: Sept. 13, 2007	Respondents: Berger, Apple & Associates, Ltd. and Mitchell S. Seifert, CPA Release No. 34-56400, AAER-2680
Date: Sept. 13, 2007	Respondents: Charles J. Birnberg, CPA Release No. 34-56405, AAER-2685
Date: Sept. 13, 2007	Respondents: Forbush & Associates and Daniel J. Forbush, CPA Release No. 34-56410, AAER-2690
Date: Sept. 13, 2007	Respondents: Bray & Associates CPA's, LLC and Arnold D. Bray, CPA Release No. 34-56402, AAER-2682
Date: Sept. 13, 2007	Respondents: Dan Clasby & Company and Daniel E. Clasby, CPA Release No. 34-56407, AAER-2687
Date: Sept. 13, 2007	Respondents: Beckman Kirkland & Whitney; James M. Kirkland, CPA; and Robert J. Whitney, CPA Release No. 34-56399, AAER-2679
Date: Sept. 13, 2007	Respondents: Bujan & Associates, Ltd. and Frank Bujan, CPA Release No. 34-56404, AAER-2684
Date: Sept. 13, 2007	Respondents: David M. Winings, CPA, An Accountancy Corporation and David M. Winings, CPA Release No. 34-56409, AAER-2689
Date: Sept. 13, 2007	Respondents: Beutel Accountancy Corporation and Todd W. Beutel, CPA Release No. 34-56401, AAER-2681
Date: Sept. 13, 2007	Respondents: Charles R. Hunt, CPA, PA and Charles R. Hunt, CPA Release No. 34-56406, AAER-2686
Date: Sept. 13, 2007	Respondents: Andrew M. Smith, CPA Release No. 34-56398, AAER-2678
Date: Sept. 13, 2007	Respondents: Banker & Co. and Jitendra S. Banker Release No. 34-56427, AAER-2707 See Also: the Order in this matter
Date: Sept. 13, 2007	Respondents: Milner and Brock, CPA's and Stephen D. Milner, CPA Release No. 34-56419, AAER-2699
Date: Sept. 13, 2007	Respondents: Sanford H. Feibusch, CPA, PC and Sanford H. Feibusch, CPA Release No. 34-56424, AAER-2704
Date: Sept. 13, 2007	Respondents: Joseph Mao, CPA Release No. 34-56416, AAER-2696
Date: Sept. 13, 2007	Respondents: Preferred Accounting Services, Inc. and Ana Costales, CPA Release No. 34-56421, AAER-2701
Date: Sept. 13, 2007	Respondents: Henry L. Creel Co., Inc. and Henry L. Creel, CPA Release No. 34-56413, AAER-2693
Date: Sept. 13, 2007	Respondents: William E. Costello, CPA Release No. 34-56426, AAER-2706
Date: Sept. 13, 2007	Respondents: Michael C. Lingerman, CPA Release No. 34-56418, AAER-2698
Date: Sept. 13, 2007	Respondents: Reed & Taylor, CPAs, P.C. and Robert E. Reed, CPA Release No. 34-56423, AAER-2703
Date: Sept. 13, 2007	Respondents: Isaac Gordon, CPA Release No. 34-56415, AAER-2695
Date: Sept. 13, 2007	Respondents: Norman Stumacher, CPA Release No. 34-56420, AAER-2700
Date: Sept. 13, 2007	Respondents: Harvey S. Weingard, CPA Release No. 34-56412, AAER-2692
Date: Sept. 13, 2007	Respondents: United Financial CPA PC and Anowar Hossain, CPA Release No. 34-56425, AAER-2705
Date: Sept. 13, 2007	Respondents: McNeal, Williamson & Co. and Daniel L. Williamson, CPA Release No. 34-56417, AAER-2697
Date: Sept. 13, 2007	Respondents: Randy Simpson, CPA, P.C. and Randy R. Simpson, CPA Release No. 34-56422, AAER-2702
Date: Sept. 13, 2007	Respondents: Henry Schiffer, CPA, An Accountancy Corporation and Henry Schiffer, CPA Release No. 34-56414, AAER-2694
Date: Sept. 13, 2007	Respondents: Story & Company, P.C. and Brian L. Story, CPA Release No. 34-56435, AAER-2715 See Also: the Order in this matter
Date: Sept. 13, 2007	Respondents: Jay J. Shapiro, CPA, P.C. and Jay J. Shapiro, CPA Release No. 34-56432, AAER-2712 See Also: the Order in this matter
Date: Sept. 13, 2007	Respondents: Ferro Corporation and Anthony J. Maikut Release No. 34-56438, AAER-2717
Date: Sept. 13, 2007	Respondents: Choi Dow Ian Hong & Lee Accountancy Corporation and Ernest E. Dow, CPA Release No. 34-56429, AAER-2709 See Also: the Order in this matter
Date: Sept. 13, 2007	Respondents: Schuhalter Coughlin & Suozzo PC and Edward J. Suozzo, CPA Release No. 34-56434, AAER-2714 See Also: the Order in this matter
Date: Sept. 13, 2007	Respondents: Halt, Buzas & Powell, Ltd., Wayne A. Powell, CPA, and Steven R. Halt, CPA Release No. 34-56431, AAER-2711 See Also: the Order in this matter
Date: Sept. 13, 2007	Respondents: Richard E. Sellers, CPA, and Lester Rex Andersen, CPA Release No. 34-56436, AAER-2716 See Also: the Order in this matter
Date: Sept. 13, 2007	Respondents: Carl S. Sanko, CPA Release No. 34-56428, AAER-2708 See Also: the Order in this matter
Date: Sept. 13, 2007	Respondents: Michael Deutchman, CPA Release No. 34-56433, AAER-2713 See Also: the Order in this matter
Date: Sept. 13, 2007	Respondents: Frederick A. Kaden & Co. and Frederick A. Kaden, CPA Release No. 34-56430, AAER-2710 See Also: the Order in this matter
Date: Sept. 12, 2007	Respondents: Frank A. Dunn, Douglas C. Beatty, Michael J. Gollogly, MaryAnne E. Pahapill (a.k.a. Mary Anne Poland), Douglas A. Hamilton, Craig A. Johnson, James B. Kinney and Kenneth R.W. Taylor Release No. LR-20275, AAER-2676 See Also: Complaint in this matter
Date: Sept. 12, 2007	Respondents: David Heyman, CPA Release No. 34-56395, AAER-2677
Date: Sept. 6, 2007	Respondents: Dean A. Nichols Release No. 34-56366, AAER-2675
Date: Sept. 5, 2007	Respondents: Saks Incorporated Release No. LR-20266, AAER-2674 See Also: Complaint in this matter
Date: Aug. 30, 2007	Respondents: Integrated Electrical Services, Inc., Herbert R. Allen, Richard L. China, Thomas E. Stalvey, Ernest P. Breaux, James M. Calcote, and J. Carl Cannon Release No. LR-20261, AAER-2673 See Also: Administrative Proceedings Release
Date: Aug. 30, 2007	Respondents: David A. Miller, CPA Release No. 34-56341, AAER-2672
Date: Aug. 30, 2007	Respondents: David R. Decker, CPA Release No. 34-56340, AAER-2671
Date: Aug. 29, 2007	Respondents: Ilona Kay Collins Release No. 34-56334, AAER-2670
Date: Aug. 22, 2007	Respondents: Kenneth W. DiFonzo, CPA Release No. 34-56301, AAER-2669
Date: Aug. 13, 2007	Respondents: Kevin Hall, CPA, and Rosemary Meyer, CPA Release No. 34-56242, AAER-2668
Date: Aug. 9, 2007	Respondents: Thomas Fisher, Kathleen Halloran, and George Behrens Release No. LR-20233, AAER-2666 See Also: Complaint in this matter
Date: Aug. 9, 2007	Respondents: Jerry Kent Castleman, CPA Release No. 34-56230, AAER-2667
Date: Aug. 8, 2007	Respondents: Michael, Adest & Blumenkrantz, P.C., David Michael, CPA, and Paul Adest, CPA; Release No. LR-20231, AAER-2665
Date: Aug. 7, 2007	Respondents: First BanCorp Release No. LR-20227, AAER-2664 See Also: Complaint in this matter
Date: Aug. 6, 2007	Respondents: Jerry K. Castleman and Kathleen M. Lynn Release No. LR-20225, AAER-2663