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Accounting and Auditing Enforcement Releases 2012

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-3434 Dec. 20, 2012 Rex T. Shelby, Scott Yeager, Kevin A. Howard and Michael W. Krautz; Schuyler M. Tilney and Thomas W. Davis
Other Release No.: LR-22577
AAER-3433 Dec. 20, 2012 Steven A. Gould
Other Release Nos.: 34-68500, IA-3523
AAER-3432 Dec. 18, 2012 TheStreet, Inc., Eric Ashma, and Gregg Alwine and David Barnett
Other Release No.: LR-22575
AAER-3431 Dec. 17, 2012 J. Brian Laib, CPA
Other Release No.: 34-68449
AAER-3430 Dec. 14, 2012 Rajnish K. Das
Other Release No.: 34-68436
AAER-3429 Dec. 14, 2012 Stormy L. Dean
Other Release No.: 34-68435
AAER-3428 Dec. 13, 2012 Deloitte & Touche (South Africa)
Other Release No.: 34-68432
AAER-3427 Dec. 13, 2012 Wendy McNeeley, CPA
Other Release No.: 34-68431
AAER-3426 Dec. 3, 2012 BDO China Dahua CPA Co., Ltd.; Ernst & Young Hua Ming LLP; KPMG Huazhen (Special General Partnership); Deloitte Touche Tohmatsu Certified Public Accountants Ltd.; PricewaterhouseCoopers Zhong Tian CPAs Limited
Other Release No.: 34-68335
AAER-3481 Nov. 30, 2012 China North East Petroleum Holdings Limited, et al.
Other Release No.: LR-22552
AAER-3425 Nov. 28, 2012 KCAP Financial, Inc., Dayl W. Pearson, Michael I. Wirth, CPA, and R. Jonathan Corless
Other Release No.: 34-68307
AAER-3424 Nov. 14, 2012 James S. Quay a/k/a Jim Quay, a/k/a Stephen Quay, and a/k/a Stephen Jameson
Other Release No.: 34-68234
AAER-3422 Oct. 26, 2012 MedLink International, Inc., Aurelio Vuono and James Rose
Other Release No.: LR-22521
AAER-3421 Oct. 26, 2012 Michael H. Johnson
Other Release No.: LR-22520
AAER-3420 Oct. 24, 2012 Rajnish K. Das
Other Release No.: 34-68098
AAER-3419 Oct. 24, 2012 Stormy L. Dean
Other Release No.: 34-68097
AAER-3418 Oct. 19, 2012 Joseph Pacifico
Other Release No.: LR-22517
AAER-3417 Oct. 18, 2012 Joseph J. Monterosso, et. al.
Other Release No.: LR-22513
AAER-3412 Oct. 4, 2012 Gilbert Bergsman, CPA
Other Release No.: 34-67988
AAER-3480 Oct. 1, 2012 Sunrise Solar Corporation, Eddie D. Austin, Jr., and Carolyn Austin
Other Release No.: LR-22501
Third Quarter
AAER-3416 Sep. 17, 2012 Gilbert Fiorentino
Other Release No.: LR-22481
See also: SEC Complaint
AAER-3415 Sep. 6, 2012 S. W. Hatfield, CPA and Scott W. Hatfield, CPA (Corrected)
Other Release No.: 34-67793
AAER-3414 Sep. 28, 2012 Subramanian Krishnan
Other Release No.: LR-22500
See also: SEC Complaint
AAER-3413 Sep. 17, 2012 Freedom Environmental Services, Inc., et al.
Other Release No.: LR-22482
See also: SEC Complaint
AAER-3411 Sep. 28, 2012 Douglas W. Marcille, CPA
Other Release No.: 34-67945
AAER-3410 Sep. 25, 2012 Gilbert G. Lundstrom et al. and Don A. Langford
Other Release No.: LR-22493
See also: Lundstrom Complaint and Langford Complaint
AAER-3409 Sep. 24, 2012 Tyco International Ltd.
Other Release No.: LR-22491
See also: SEC Complaint
AAER-3408 Sep. 18, 2012 Michael K. Krohn, CPA
Other Release No.: 34-67884
AAER-3407 Sep. 20, 2012 Michael C. Pattison, CPA (Opinion)
Other Release No.: 34-67900
AAER-3406 Sep. 20, 2012 Steven Y. Moskowitz
Other Release No.: 34-67899
AAER-3405 Sep. 13, 2012 R. Jeffrey Rooks, CPA
Other Release No.: 34-67856
AAER-3404 Sep. 4, 2012 China Sky One Medical, Inc. and Yan-qing Liu
Other Release No.: LR-22470
See also: SEC Complaint
AAER-3403 Aug. 31, 2012 Federico Quinto, Jr., CPA
Other Release No.: 34-67767
AAER-3402 Aug. 22, 2012 Todd C. Crow
Other Release No.: 34-67708
AAER-3401 Jul. 3, 2012 Gold Standard Mining Corp.
Other Release No.: LR-22408
See also: SEC Complaint
AAER-3400 Aug. 10, 2012 Peak Wealth Opportunities, LLC and David W. Dube, CPA
Other Release No.: 34-67640, IA-3443, IC-30165
AAER-3399 Aug. 8, 2012 Pfizer Inc. / Wyeth LLC
Other Release No.: LR-22438
AAER-3398 Aug. 2, 2012 Kenneth E. Lonchar, CPA
Other Release No.: 34-67590
AAER-3397 Aug. 2, 2012 Mark Leslie et al.
Other Release No.: LR-22432
AAER-3396 Jul. 31, 2012 Ran H. Furman
Other Release No.: 34-67549
AAER-3395 Jul. 30, 2012 Nancy Shao Wen Chu
Other Release No.: 34-67542
AAER-3394 Jul. 19, 2012 Huron Consulting Group Inc., Gary L. Burge, CPA, and Wayne E. Lipski, CPA
Other Release No.: 34-67472
AAER-3393 Jul. 12, 2012 Stanley Ng, CPA
Other Release No.: 34-67423
Second Quarter
AAER-3392 Jun. 28, 2012 FalconStor Software, Inc.
Other Release No.: LR-22405
AAER-3391 Jun. 27, 2012 H. Clayton Peterson, CPA
Other Release No.: 34-67282
AAER-3390 Jun. 19, 2012 Ronald J. Mangini, CPA
Other Release No.: 34-67219
AAER-3389 Jun. 19, 2012 Laurence M. Brown, CPA
Other Release No.: 34-67218
AAER-3388 Jun. 8, 2012 Kenneth M. Avery, CPA
Other Release No.: 34-67164
AAER-3387 May 23, 2012 Frank D. Edwards, CA
Other Release No.: 34-67049
AAER-3386 May 23, 2012 Charles P. Morrison, CPA
Other Release No.: 34-67048
AAER-3385 May 14, 2012 China Natural Gas, Inc. and Qinan Ji
Other Release No.: LR-22368
See also: SEC Complaint
AAER-3384 Apr. 25, 2012 Garth R. Peterson
Other Release No.: LR-22346
See also: SEC Complaint
AAER-3383 Apr. 23, 2012 SinoTech Energy Limited, Qingzeng Liu, Guoqiang Xin, and Boxun Zhang
Other Release No.: LR-22341
AAER-3382 Apr. 18, 2012 Don W. Watson, Edward W. O’Brien, and Gary M. Opper
Other Release No.: LR-22338
AAER-3381 Apr. 18, 2012 John J. Todd, Robert D. Manza, and Jeffrey Weitzen
Other Release No.: LR-22335
AAER-3380 Apr. 12, 2012 Jorge L. Castillo, CPA
Other Release No.: 34-66796
AAER-3379 Apr. 6, 2012 James Li (a/k/a Ching Hua Li), Thomas Chow (a/k/a Man Kit Chow), Roger Kao (a/k/a Chao Chun Kao), Christopher Liu (a/k/a Chi Lei Liu), and Wayne A. Pratt
Other Release No.: LR-22324
First Quarter
AAER-3378 Apr. 6, 2012 Anthony J. Nocella and J. Russell McCann
Other Release No.: LR-22321
See also: SEC Complaint
AAER-3377 Apr. 4, 2012 John M. Williams
Other Release No.: 34-66737
AAER-3376 Apr. 4, 2012 Bryan N. Polozola
Other Release No.: 34-66735
AAER-3375 Apr. 2, 2012 Michael A. Baker and Michael T. Gluk
Other Release No.: LR-22315
AAER-3374 Mar. 26, 2012 Biomet, Inc.
Other Release No.: LR-22306
See also: SEC Complaint
AAER-3373 Mar. 22, 2012 Mark Leslie, Kenneth E. Lonchar, Paul A. Sallaberry, Michael M. Cully, and Douglas S. Newton
Other Release No.: LR-22304
AAER-3372 Feb. 22, 2012 Ming Zhao and Liping Zhu
Other Release No.: LR-22264
AAER-3371 Mar. 14, 2012 Mark A. Jackson and James J. Ruehlen; Thomas F. O’Rourke
Other Release No.: LR-22290
AAER-3370 Mar. 13, 2012 Larry Goldstone, Clarence Simmons, and Jane Starrett
Other Release No.: LR-22287
AAER-3369 Mar. 13, 2012 Fernando J. Espuelas et al.
Other Release No.: LR-22285
AAER-3368 Mar. 8, 2012 Koss Corporation and Michael J. Koss
Other Release No.: LR-22279
AAER-3367 Feb. 27, 2012 Robert Chiu, (A/K/A Chi Hung Chiu)
Other Release No.: 34-66479
AAER-3366 Feb. 7, 2012 Shaun P. Whiteley
Other Release No.: 34-66353
AAER-3365 Feb. 7, 2012 Lynne Norman
Other Release No.: 34-66352
AAER-3364 Feb. 7, 2012 Matthew Bell, ACA
Other Release No.: 34-66351
AAER-3363 Feb. 6, 2012 Smith & Nephew PLC
Other Release No.: LR-22252
See also: SEC Complaint
AAER-3362 Feb. 2, 2012 Dale Shafer, CPA
Other Release No.: 34-66312
AAER-3361 Jan. 31, 2012 John J. Todd, Robert D. Manza, and Jeffrey Weitzen
Other Release No.: LR-22244
AAER-3360 Jan. 30, 2012 Robert Chiu (a/k/a Chi Hung Chiu); James Li (a/k/a Ching Hua Li), Thomas Chow (a/k/a Man Kit Chow), Roger Kao (a/k/a Chao Chun Kao), Christopher Liu (a/k/a Chi Lei Liu), and Wayne A. Pratt
Other Release No.: LR-22243
AAER-3359 Jan. 30, 2012 Christopher J. Kelly, ACA and Margaret Hebb, ACA
Other Release No.: 34-66269
AAER-3358 Jan. 30, 2012 Symmetry Medical, Inc. and Fred L. Hite
Other Release No.: 34-66268
AAER-3357 Jan. 26, 2012 Paul Free, CPA (Order Denying a Stay or Postponement of Proceedings)
Other Release No.: 34-66260
AAER-3356 Jan. 25, 2012 Len A Familant and Paul V. Greene
Other Release No.: LR-22237
See also: SEC Complaint
AAER-3355 Jan. 11, 2012 Imperiali, Inc.
Other Release No.: LR-22224
See also: SEC Complaint
AAER-3354 Jan. 10, 2012 R.E. Bassie & Co. and R. Everett Bassie, C.P.A.
AAER-3353 Jan. 10, 2012 Todd Farha, et al.
Other Release No.: LR-22221
See also: SEC Complaint
AAER-3352 Jan. 4, 2012 JBI, Inc., John Bordynuik and Ronald Baldwin, Jr.
Other Release No.: LR-22220
See also: SEC Complaint
AAER-3351 Jan. 4, 2012 Life Partners Holdings, Inc., Brian D. Pardo, R. Scott Peden and David M. Martin
Other Release No.: LR-22219

Modified: 01/08/2021