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Accounting and Auditing Enforcement Releases Archive: 2008
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-2913 |
Dec. 29, 2008 |
Stewart Enterprises, Inc., Kenneth C. Budde, CPA, and Michael G. Hymel, CPA
Other Release No.: 34-59172
|
| AAER-2912 |
Dec. 23, 2008 |
Ira Yohalem, CPA
Other Release No.: 34-59155
|
| AAER-2911 |
Dec. 15, 2008 |
Siemens Aktiengesellschaft
Other Release No.: LR-20829
See also: Complaint in this matter
|
| AAER-2910 |
Dec. 11, 2008 |
Zurich Financial Services
Other Release No.: LR-20825
See also: Complaint in this matter
|
| AAER-2909 |
Dec. 11, 2008 |
SCOR Holding (Switzerland) Ltd., formerly known as Converium Holding AG
Other Release Nos.: 34-59084, 33-8988
|
| AAER-2908 |
Dec. 11, 2008 |
Zurich Financial Services
Other Release No.: 34-59083
|
| AAER-2907 |
Dec. 9, 2008 |
Robert P. Verheecke (CPA)
Other Release No.: 34-59071
|
| AAER-2906 |
Dec. 4, 2008 |
Kenneth Wilchfort, CPA
Other Release No.: 34-59058
|
| AAER-2905 |
Dec. 4, 2008 |
Marc Rabinowitz, CPA
Other Release No.: 34-59057
|
| AAER-2904 |
Dec. 3, 2008 |
Gary L. Seidelman, CPA
Other Release No.: 34-59047
|
| AAER-2903 |
Nov. 24, 2008 |
Annie Astor Carbonell (CPA)
Other Release No.: 34-59007
|
| AAER-2902 |
Nov. 18, 2008 |
Chancellor Corporation, et al.
Other Release No.: LR-20812
|
| AAER-2901 |
Nov. 18, 2008 |
David Lee, et al.
Other Release No.: LR-20811
See also: Complaint in this matter
|
| AAER-2900 |
Nov. 14, 2008 |
Alan C. Goldsworthy and Walter T. Hilger
Other Release No.: LR-20808
|
| AAER-2899 |
Nov. 13, 2008 |
Patrick D. Quinlan et al.
Other Release No.: LR-20806
|
| AAER-2898 |
Nov. 13, 2008 |
Lawrence B. Evans et al.
Other Release No.: LR-20803
|
| AAER-2897 |
Nov. 12, 2008 |
Blue Coat Systems, Inc. and Robert P. Verheecke
Other Release No.: LR-20801
See also: Complaint in this matter
|
| AAER-2896 |
Oct. 24, 2008 |
Barry Schechter, C.A.
Other Release No.: 34-58849
|
| AAER-2895 |
Oct. 22, 2008 |
Stephen P. Gardner, et al.
Other Release No.: LR-20788
|
| AAER-2894 |
Oct. 9, 2008 |
Anthony J. Cuti and William J. Tennant
Other Release No: LR-20778 |
| Third Quarter |
| AAER-2893 |
Sep. 30, 2008 |
Timothy S. Webster (CPA)
Other Release No.: 34-58693
|
| AAER-2892 |
Sep. 29, 2008 |
Kevin Morano (CPA)
Other Release No.: 34-58672
|
| AAER-2891 |
Sep. 29, 2008 |
Carole D. Argo, CPA
Other Release No.: 34-58668
|
| AAER-2890 |
Sep. 29, 2008 |
Stephanie S. Ruskey
Other Release No.: 34-58667
|
| AAER-2889 |
Sep. 26, 2008 |
Urs Kamber
Other Release No.: 34-58662
|
| AAER-2888 |
Sep. 25, 2008 |
Norman Stumacher
Other Release No.: LR-20740
See also: Complaint in this matter
|
| AAER-2887 |
Sep. 24, 2008 |
Steven M. Des Champs and Martha W. Vlcek
Other Release No.: LR-20738
See also: Complaint in this matter
|
| AAER-2886 |
Sep. 24, 2008 |
Robert L. Saxton, CPA
Other Release No.: 34-58637
|
| AAER-2885 |
Sep. 24, 2008 |
Bally Technologies, Inc.
Other Release No.: 34-58636
|
| AAER-2884 |
Sep. 24, 2008 |
Beazer Homes USA, Inc.
Other Release Nos.: 33-8960, 34-58633
|
| AAER-2883 |
Sep. 23, 2008 |
Norman Stumacher, CPA
Other Release No.: 34-58624
|
| AAER-2882 |
Sep. 19, 2008 |
David Blain, CPA
Other Release No.: 34-58605
|
| AAER-2881 |
Sep. 17, 2008 |
Angel Alvarez-Perez and Annie Astor-Carbonell
Other Release No.: LR-20721
See also: Complaint in this matter
|
| AAER-2880 |
Sep. 16, 2008 |
Nancy R. Heinen
Other Release No.: 34-58553
|
| AAER-2879 |
Sep. 15, 2008 |
Bruce E. Karatz
Other Release No.: LR-20717
|
| AAER-2878 |
Sep. 15, 2008 |
Mark A. Peterson (CPA)
Other Release No.: 34-58544
|
| AAER-2877 |
Sep. 15, 2008 |
American Italian Pasta Company; Timothy S. Webster; Warren B. Schmidgall and David E. Watson; and Stephanie S. Ruskey
Other Release No.: LR-20715
See also:
Complaint v. AIPC
Complaint v. Webster
Complaint v. Schmidgall and Watson
Complaint v. Ruskey
|
| AAER-2876 |
Sep. 12, 2008 |
Mark David Shapiro (CPA)
Other Release No.: 34-58534
|
| AAER-2875 |
Sep. 10, 2008 |
Patrick A. Rossetti, CPA
Other Release No.: 34-58507
|
| AAER-2874 |
Sep. 8, 2008 |
United Rentals, Inc.
Other Release No.: LR-20706
See also: Complaint in this matter
|
| AAER-2873 |
Sep. 8, 2008 |
John P. Miller
Other Release No.: LR-20705
|
| AAER-2872 |
Sep. 4, 2008 |
Mark D. Woodburn and Terry LaCore
Other Release No.: LR-20702
See also: Complaint in this matter
|
| AAER-2871 |
Sep. 3, 2008 |
Albert Jackson Stanley
Other Release No.: LR-20700
See also: Complaint in this matter
|
| AAER-2870 |
Aug. 29, 2008 |
Jerry L. Burdick, CPA
Other Release No.: 34-58441
|
| AAER-2869 |
Aug. 28, 2008 |
Alvin L. Dahl (CPA)
Other Release No.: 34-58439
|
| AAER-2868 |
Aug. 28, 2008 |
Shane H. Traveller (CPA)
Other Release No.: 34-58438
|
| AAER-2867 |
Aug. 27, 2008 |
Con-way Inc.
Other Release No.: 34-58433
|
| AAER-2866 |
Aug. 27, 2008 |
Con-way Inc.
Other Release No.: LR-20690
See also: Complaint in this matter
|
| AAER-2865 |
Aug. 22, 2008 |
Mark David Shapiro, et al.
Other Release No.: LR-20687
|
| AAER-2864 |
Aug. 21, 2008 |
Ranko Cucuz, William D. Shovers, Jesus Bonilla-Valdez, Ronald Lee Kolakowski, and HLI Operating Company, Inc., f/k/a Hayes Lemmerz International, Inc.
Other Release No.: LR-20686
|
| AAER-2863 |
Aug. 13, 2008 |
Scott Hirth
Other Release No.: 34-58355
|
| AAER-2862 |
Aug. 12, 2008 |
Jeffrey P. Jorissen (CPA)
Other Release No.: 34-58348
|
| AAER-2861 |
Aug. 12, 2008 |
Jeffrey P. Jorissen, Gary A. Shiffman and Mary A. Petrella
Other Release No.: LR-20680
|
| AAER-2860 |
Aug. 6, 2008 |
Prudential Financial, Inc.
Other Release No.: LR-20670
See also: Complaint in this matter
|
| AAER-2859 |
Aug. 5, 2008 |
Mark C. Thompson
Other Release No.: 34-58310
|
| AAER-2858 |
Aug. 5, 2008 |
Ernst & Young LLP, John F. Ferraro, CPA, and Michael G. Lutze, CPA
Other Release No.: 34-58309
|
| AAER-2857 |
Aug. 1, 2008 |
Michael F. Crowley, Jr. and Jerry L. Burdick
Other Release No.: LR-20668
|
| AAER-2856 |
Aug. 1, 2008 |
Jeffrey Bacsik, CPA
Other Release No.: 34-58280
|
| AAER-2855 |
Jul. 31, 2008 |
James B. Kinney, CMA
Other Release No.: 34-58273
|
| AAER-2854 |
Jul. 30, 2008 |
Phillip R. Bennett
Other Release Nos.: IA-2762, 34-58257
|
| AAER-2853 |
Jul. 30, 2008 |
Phillip R. Bennett
Other Release No.: LR-20660
|
| AAER-2852 |
Jul. 29, 2008 |
Jay J. Shapiro, CPA, P.C. and Jay J. Shapiro, CPA
Other Release No.: 34-58242
|
| AAER-2851 |
Jul. 29, 2008 |
Banker & Co. and Jitendra S. Banker
Other Release No.: 34-58241
|
| AAER-2850 |
Jul. 29, 2008 |
Michael Deutchman, CPA
Other Release No.: 34-58240
|
| AAER-2849 |
Jul. 29, 2008 |
Choi Dow Ian Hong & Lee Accountancy Corporation and Ernest E. Dow, CPA
Other Release No.: 34-58239
|
| AAER-2848 |
Jul. 25, 2008 |
Frances M. Jewels
Other Release No.: 34-58232
|
| AAER-2847 |
Jul. 22, 2008 |
HCC Insurance Holdings, Inc.; Stephen L. Way; and Christopher L. Martin
Other Release No.: LR-20651
See also: Complaint in this matter
|
| AAER-2846 |
Jul. 17, 2008 |
Kenneth W. Hawk, Michael J. Delargy, and Thomas R. De Jong
Other Release No.: LR-20647
|
| AAER-2845 |
Jul. 17, 2008 |
Michael J. Delargy, CPA
Other Release No.: 34-58186
|
| AAER-2844 |
Jul. 11, 2008 |
El Paso Corporation, et al.
Other Release No.: LR-20642
See also: Complaint in this matter
|
| AAER-2843 |
Jul. 9, 2008 |
Sycamore Networks, Inc., Frances M. Jewels, Cheryl E. Kalinen, and Robin A. Friedman
Other Release No.: LR-20638
See also: Complaint in this matter
|
| Second Quarter |
| AAER-2842 |
Jun. 25, 2008 |
William E. Caswell, CPA
Other Release No.: 34-58023
|
| AAER-2841 |
Jun. 17, 2008 |
Tamela Pallas
Other Release Nos.: 33-8931, 34-57979
|
| AAER-2840 |
Jun. 17, 2008 |
Preston D. Hopper, CPA
Other Release No.: 33-8930, 34-57978
|
| AAER-2839 |
Jun. 17, 2008 |
NEC Corporation
Other Release No.: 34-57974
|
| AAER-2838 |
Jun. 16, 2008 |
Citigroup Inc.
Other Release No.: 34-57970
|
| AAER-2837 |
Jun. 10, 2008 |
Salvatore LaGreca, CPA
Other Release No.: 34-57944
|
| AAER-2836 |
Jun. 5, 2008 |
Faro Technologies, Inc.
Other Release No.: 34-57933
|
| AAER-2835 |
May 30, 2008 |
Urs Kamber, Stephan Husi and Richard Jon May
Other Release No.: LR-20605
|
| AAER-2834 |
May 30, 2008 |
Dennis L. Hynson, CPA
Other Release No.: 34-57891
|
| AAER-2833 |
May 30, 2008 |
Christopher W. Kelford
Other Release No.: 34-57890
|
| AAER-2832 |
May 30, 2008 |
Paula J. Norbom, CPA
Other Release No.: 34-57889
|
| AAER-2831 |
May 21, 2008 |
Michael Resnick, CPA
Other Release No.: 34-57846
|
| AAER-2830 |
May 21, 2008 |
Michael Resnick, et al.
Other Release No.: LR-20592
|
| AAER-2829 |
May 19, 2008 |
John Michael Kelly, Steven E. Rindner, Joseph A. Ripp, and Mark Wovsaniker; David M. Colburn, Eric L. Keller, James F. MacGuidwin, and Jay B. Rappaport
Other Release No.: LR-20586
See also:
Complaint SEC v. Kelly et al.
Complaint SEC v. Colburn et al.
|
| AAER-2828 |
May 19, 2008 |
Brooks Automation, Inc.
Other Release No.: LR-20584
See also: Complaint in this matter
|
| AAER-2827 |
May 14, 2008 |
Henry T. Nicholas III, Henry Samueli, William J. Ruehle, and David Dull
Other Release No.: LR-20574
See also: Complaint in this matter
|
| AAER-2826 |
May 14, 2008 |
Willbros Group, Inc., et al.
Other Release No.: LR-20571
See also: Complaint in this matter
|
| AAER-2825 |
May 13, 2008 |
Brian Spears
Other Release No.: LR-20568
See also: Complaint in this matter
|
| AAER-2824 |
May 12, 2008 |
David M. Hurley
Other Release No.: LR-20266
|
| AAER-2823 |
May 1, 2008 |
Savvides & Partners/PKF Cyprus
Other No.: 34-57756
|
| AAER-2822 |
May 1, 2008 |
GlobeTel Communications Corp., Timothy J. Huff, Thomas Y. Jimenez and Lawrence E. Lynch
Other Release No.: LR-20550
See also: Complaint in this matter
|
| AAER-2821 |
May 1, 2008 |
UTStarcom, Inc., Hong Liang Lu and Michael J. Sophie
Other No.: 34-57754
|
| AAER-2820 |
May 1, 2008 |
Hong Liang Lu and Michael J. Sophie
Other Release No.: LR-20548
See also: Complaint in this matter
|
| AAER-2819 |
May 1, 2008 |
Interpublic Group of Companies, Inc. and McCann-Erickson Worldwide, Inc.; Salvatore LaGreca and Brian Watson
Other Release No.: LR-20547
See also: Complaints in this matter: LaGreca and IPG
|
| AAER-2818 |
May 1, 2008 |
Frank A. Dunn et al.
Other Release No.: LR-20547
|
| AAER-2817 |
Apr. 30, 2008 |
James J. Treacy
Other Release No.: LR-20544
See also: Complaint in this matter
|
| AAER-2816 |
Apr. 29, 2008 |
Michael J. Nolan
Other No.: 34-57733
|
| AAER-2815 |
Apr. 28, 2008 |
Robert A. Putnam, CPA
Other No.: 33-8912
|
| AAER-2814 |
Apr. 28, 2008 |
Calvin Kirk French, CPA
Other No.: 34-57724
|
| AAER-2813 |
Apr. 24, 2008 |
Kevin R. Andersen, CPA
Other No.: 34-57709
|
| AAER-2812 |
Apr. 23, 2008 |
Claude Fernandez (CPA)
Other No.: 34-57705
|
| AAER-2811 |
Apr. 15, 2008 |
Broadcom Corp.
Other No.: LR-20532
|
| AAER-2810 |
Apr. 15, 2008 |
Savvides & Partners/PKF Cyprus, et al.
Other No.: LR-20527
|
| AAER-2809 |
Apr. 14, 2008 |
Kenneth M. Avery, CPA
Other No.: 34-57663
|
| AAER-2808 |
Apr. 14, 2008 |
Melvin Dick, CPA
Other No.: 34-57662
|
| AAER-2807 |
Apr. 7, 2008 |
John N. Milne
Other Release No.: LR-20518
See also: Complaint in this matter
|
| AAER-2806 |
Apr. 3, 2008 |
John Luczycki, CPA
Other Release No.: 34-57612
|
| First Quarter |
| AAER-2805 |
Mar. 26, 2008 |
Steven H. Barry, CPA
Other Release No.: 34-57563
|
| AAER-2804 |
Mar. 26, 2008 |
Lynn R. Michl, CPA
Other Release No.: 34-57560
|
| AAER-2803 |
Mar. 25, 2008 |
Conrad M. Black, F. David Radler and Hollinger Inc.
Other Release No.: LR-20510
|
| AAER-2802 |
Mar. 25, 2008 |
Romulus S. Pereira, Robert B. Stanton, L. John Kern, Andrew D. Feldman, William F. McFarland, Lori H. Cornmesser
Other Release No.: LR-20508
See also:
Order of Permanent Injunction Against Pereira
Order of Permanent Injunction Against Stanton
Order of Permanent Injunction Against Kern
Order of Permanent Injunction Against Feldman
Order of Permanent Injunction Against McFarland
Order of Permanent Injunction Against Cornmesser
|
| AAER-2801 |
Mar. 24, 2008 |
Biovail Corporation, Eugene Melnyk, Brian Crombie, John Miszuk, and Kenneth G. Howling
Other Release No.: LR-20506
See also: Complaint in this matter
|
| AAER-2800 |
Mar. 18, 2008 |
Robert T. Bassman
Other Release No.: 34-57516
|
| AAER-2799 |
Mar. 13, 2008 |
Gary L. Monroe, William J. Rauwerdink, John R. Messinger and Robert T. Bassman
Other Release No.: LR-20495
|
| AAER-2798 |
Mar. 13, 2008 |
Lorine Sweeney and Gary Scherping
Other Release No.: LR-20493
|
| AAER-2797 |
Mar. 13, 2008 |
Gary Thomas Scherping, CPA
Other Release No.: 34-57490
|
| AAER-2796 |
Mar. 6, 2008 |
Richard D. Nye, CPA
Other Release No.: 34-57444 |
| AAER-2795 |
Mar. 6, 2008 |
William J. Rauwerdink, CPA
Other Release No.: 34-57443 |
| AAER-2794 |
Mar. 4, 2008 |
Richard E. Fresia, CPA
Other Release No.: 34-57428
|
| AAER-2793 |
Mar. 3, 2008 |
Alan C. Goldsworthy, Walter T. Hilger, and Mark E. Sullivan
Other Release No.: LR-20473
|
| AAER-2792 |
Feb. 26, 2008 |
Nicholas Difazio, CPA
Other Release No.: 34-57381
|
| AAER-2791 |
Feb. 26, 2008 |
Duane Higgins, CPA
Other Release No.: 34-57380
|
| AAER-2790 |
Feb. 25, 2008 |
Chester E. Howard
Other Release No.: LR-20467
See also: Complaint in this matter
|
| AAER-2789 |
Feb. 19, 2008 |
Michael K. Openshaw, CPA
Other Release No.: 34-57353
|
| AAER-2788 |
Feb. 19, 2008 |
Phillip R. Bennett
Other Release No.: LR-20460
See also: Complaint in this matter
|
| AAER-2787 |
Feb. 15, 2008 |
Jeffrey M. Yonkers, CPA
Other Release No.: 34-57339
|
| AAER-2786 |
Feb. 15, 2008 |
Raquel Kohler, CPA
Other Release No.: 34-57337
|
| AAER-2785 |
Feb. 14, 2008 |
Westinghouse Air Brake Technologies Corporation
Other Release No.: 34-57333
|
| AAER-2784 |
Feb. 14, 2008 |
AXM Pharma, Inc.
Other Release No.: 34-57330
|
| AAER-2783 |
Feb. 11, 2008 |
Robert A. Fish, CPA
Other Release No.: 34-57303
|
| AAER-2782 |
Feb. 6, 2008 |
William Patrick Borchard (CPA)
Other Release No.: 34-57282
|
| AAER-2781 |
Feb. 6, 2008 |
Stephen P. Gardner, et al.
Other Release No.: LR-20449
|
| AAER-2780 |
Feb. 1, 2008 |
James Charles Blue, Randy Cook, and Victor Campbell
Other Release No.: LR-20446
|
| AAER-2779 |
Jan. 31, 2008 |
Gregory M. Dearlove
Other Release No.: 34-57244
|
| AAER-2778 |
Jan. 30, 2008 |
David B. Duncan, CPA
Other Release No.: 34-57234
|
| AAER-2777 |
Jan. 28, 2008 |
David B. Duncan
Other Release No.: LR-20441
See also: Complaint in this matter
|
| AAER-2776 |
Jan. 28, 2008 |
Thomas H. Bauer, CPA
Other Release No.: 34-57211
|
| AAER-2775 |
Jan. 28, 2008 |
Michael Lowther, CPA
Other Release No.: 34-57210
|
| AAER-2774 |
Jan. 28, 2008 |
Michael Odom, CPA
Other Release No.: 34-57209
|
| AAER-2773 |
Jan. 25, 2008 |
Michael K. Openshaw
Other Release No.: LR-20440
|
| AAER-2772 |
Jan. 22, 2008 |
Story & Company, P.C., and Brian L. Story, CPA
Other Release No.: 34-57180
|
| AAER-2771 |
Jan. 22, 2008 |
Halt, Buzas & Powell, Ltd., Wayne A. Powell, CPA, and Steven R. Halt, CPA
Other Release No.: 34-57179
|
| AAER-2770 |
Jan. 22, 2008 |
Frederick A. Kaden & Co., and Frederick A. Kaden, CPA
Other Release No.: 34-57178
|
| AAER-2769 |
Jan. 22, 2008 |
Carl S. Sanko, CPA
Other Release No.: 34-57177
|
| AAER-2768 |
Jan. 17, 2008 |
Mark E. Sullivan
Other Release No.: 34-57165
|
| AAER-2767 |
Jan. 10, 2008 |
Chancellor Corporation, et al.
Other Release No.: LR-20426
|
| AAER-2766 |
Jan. 4, 2008 |
Santo C. Maggio
Other Release Nos.: IA-2691, 34-57102
|
| AAER-2765 |
Jan. 3, 2008 |
Greg A. Gadel (CPA)
Other Release No.: 34-57092
|
| AAER-2764 |
Jan. 3, 2008 |
Daniel J. Skrypek, CPA
Other Release No.: 34-57091
|
| AAER-2763 |
Jan. 3, 2008 |
James E. Koenig
Other Release No.: LR-20420
|
http://www.sec.gov/divisions/enforce/friactions2008.shtml
|
