Accounting and Auditing Enforcement Releases Archive: 2015
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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Release No.
Date
Action
Fourth Quarter
AAER-3730
Dec. 28, 2015
New Stream Capital, LLC, et al.
Other Release No.: LR-23440
AAER-3729
Dec. 22, 2015
Spicer Jeffries LLP
Other Release No.: 34-76734
AAER-3728
Dec. 16, 2015
Lee Cole, et al.
Other Release No.: LR-23431
AAER-3727
Dec. 14, 2015
Michael McKenna, CPA
Other Release Nos.: 34-76634
AAER-3726
Dec. 14, 2015
Charles Loveless, CPA
Other Release No.: 34-76633
AAER-3725
Dec. 10, 2015
Joseph E. Mohr, CPA
Other Release No.: 34-76611
AAER-3724
Dec. 10, 2015
Robin L. Bigalke, CPA
Other Release No.: 34-76610
AAER-3723
Dec. 10, 2015
Richard Confessore, CPA
Other Release No.: 34-76609
AAER-3722
Dec. 10, 2015
DKM Certified Public Accountants, Inc. and Charles U. Klein, CPA
Other Release No.: 34-76608
AAER-3721
Dec. 10, 2015
Peter Messineo, and Messineo & Co., CPAs, LLC
Other Release No.: 34-76607
AAER-3720
Dec. 8, 2015
Jeffrey K. Skilling et al.
Other Release No.: LR-23422
AAER-3719
Dec. 2, 2015
Melissa K. Koeppel, CPA and Jeffrey J. Robinson, CPA
Other Release No.: 34-76537
AAER-3718
Dec. 2, 2015
Grant Thornton, LLP
Other Release No.: 34-76536
AAER-3717
Nov. 9, 2015
Larry D. Liberfarb, P.C.
Other Release No.: 34-76401
AAER-3716
Oct. 27, 2015
The St. Joe Company, et al.
Other Release Nos.: 34-76275, 33-9967
AAER-3715
Oct. 23, 2015
Arthur F. Knapp, Jr., CPA
Other Release No.: 34-76250
AAER-3714
Oct. 9, 2015
David G. Derrick, Sr.
Other Release Nos.: 34-76125, 33-9960
AAER-3713
Oct. 5, 2015
Home Loan Servicing Solutions, Ltd.
Other Release No.: 34-76074
AAER-3712
Oct. 6, 2015
Ryan Petersen; Arthur Knapp
Other Release Nos.: LR-23379
AAER-3711
Oct. 1, 2015
Grant Thornton Audit Pty Limited
Other Release No.: 34-76066
AAER-3710
Oct. 1, 2015
Grant Thornton India LLP
Other Release No.: 34-76065
Third Quarter
AAER-3709
Sep. 30, 2015
Michael J. Moore
Other Release Nos.: LR-23372
AAER-3708
Sep. 28, 2015
Daniel R. Bartholomew and Karl I. Hjelvik Other Release No.: 34-75999
AAER-3707
Sep. 28, 2015
William C. Enloe Other Release Nos.: 34-75999, 34-75998, 33-9931
AAER-3706
Sep. 28, 2015
Trinity Capital Corporation Other Release Nos.: 34-75999, 34-75998, 33-9931, 34-75997, 33-9930
AAER-3705
Sep. 22, 2015
Idle Media, Inc., and Marcus Frasier Other Release No.: 34-75963
AAER-3704
Sep. 22, 2015
Stein Mart, Inc. Other Release No.: 34-75958
AAER-3703
Sep. 21, 2015
Joseph F. Apuzzo Other Release Nos.: LR-23356, LR-23356
AAER-3702
Sep. 18, 2015
Christopher D. Whetman, CPA Other Release Nos.: 34-75950, 33-9920
AAER-3701
Sep. 18, 2015
John Briner, et al. Other Release Nos.: 34-75949, 33-9919
AAER-3700
Sep. 18, 2015
John Briner, et al. Other Release Nos.: 34-75948, 33-9918
AAER-3699
Sep. 18, 2015
John Briner, et al.
Other Release Nos.: 34-75947, 33-9917
AAER-3698
Sep. 17, 2015
Terry L. Johnson, CPA
Other Release Nos.: 34-75944, 33-9915
AAER-3697
Sep. 17, 2015
Philip A. Pendergraft, et al.
Other Release Nos.: 34-75941, IC-31829, 33-9914
AAER-3696
Sep. 16, 2015
Joseph F. Apuzzo, CPA
Other Release No.: 34-75933
AAER-3695
Sep. 15, 2015
Edward Parker, CA
Other Release No.: 34-75921
AAER-3694
Sep. 15, 2015
Wilfred Robert Sutcliffe
Other Release No.: 34-75920
AAER-3693
Sep. 11, 2015
Steven M. Dombrowski, CPA
Other Release No.: 34-75907
AAER-3692
Sep. 9, 2015
BDO USA, LLP
Other Release Nos.: 34-75859, 34-75860, 34-75861, 34-75862
AAER-3691
Sep. 9, 2015
Salvatore J. Zizza
Other Release Nos.: 34-75859, 34-75860, 34-75861
AAER-3690
Sep. 9, 2015
Ronald E. Heineman
Other Release Nos.: 34-75859, 34-75860
AAER-3689
Sep. 9, 2015
Sean C. Henaghan, CPA, et al.
Other Release No.: 34-75859
AAER-3688
Sep. 4, 2015
Summit Asset Strategies Investment Management, LLC et al.
Other Release Nos.: LR-23334
AAER-3687
Sep. 8, 2015
Donald W. Prosser, CPA
Other Release Nos.: 34-75853, 33-9905, 34-75854, 33-9906, 34-75855
AAER-3686
Sep. 8, 2015
L. Gary Davis, CPA
Other Release Nos.: 34-75853, 33-9905, 34-75854, 33-9906
AAER-3685
Sep. 8, 2015
Lawrence S. Meer, CPA
Other Release Nos.: 34-75853, 33-9905
AAER-3684
Sep. 8, 2015
Hyunjin Lerner, CPA
Other Release Nos.: 34-75850, 33-9902
AAER-3683
Sep. 8, 2015
Bankrate, Inc.
Other Release Nos.: 34-75849, 33-9901
AAER-3682
Sep. 4, 2015
Thomas D. Melvin, CPA (Opinion of the Commission)
Other Release No.: 34-75844
AAER-3681
Sep. 4, 2015
Raymon Holmdahl, CPA and Kanako Matsumoto, CPA
Other Release No.: 34-75843
AAER-3680
Aug. 31, 2015
Johnson Lambert LLP and Bradley Scott Diericx, CPA
Other Release No.: 34-75795
AAER-3679
Aug. 18, 2015
The Bank of New York Mellon Corporation
Other Release No.: 34-75720
AAER-3678
Aug. 12, 2015
Vicente E. Garcia
Other Release No.: 34-75684
AAER-3677
Aug. 11, 2015
Vineet Kalucha, CA
Other Release Nos.: 34-75667, IA-4167
AAER-3676
Aug. 11, 2015
Jeffrey L. Lamson, CPA
Other Release No.: 34-75666
AAER-3675
Aug. 7, 2015
Dawn M. Schlegel, CPA
Other Release No.: 34-75645
AAER-3674
Aug. 6, 2015
Wesley N. Stark, CPA and StarkSchenkein, LLP
Other Release Nos.: 34-75627, IA-4162
AAER-3673
Aug. 6, 2015
Miller Energy Resources, Inc., et al.
Other Release Nos.: 34-75622, 33-9881
AAER-3672
Jul. 30, 2015
Christopher Edwards, CA
Other Release No.: 34-75563
AAER-3671
Jul. 21, 2015
Thomas S. Wu and Thomas T. Yu
Other Release Nos.: LR-23309
AAER-3670
Jul. 8, 2015
Vero Capital Management, LLC, et al.
Other Release Nos.: 34-75401, IA-4138, IC-31710
AAER-3669
Jul. 7, 2015
Bryce Walker, CA and Spence Walker, CA, CPA
Other Release No.: 34-75382
Second Quarter
AAER-3668
Jul. 1, 2015
Deloitte & Touche LLP, ALPS Fund Services, Inc. and Andrew C. Boynton
Other Release Nos.: IC-31703, 34-75343
AAER-3667
Jun. 30, 2015
Jonathan D. Davey, CPA
Other Release No.: 34-75337
AAER-3666
Jun. 30, 2015
Jonathan D. Davey, CPA
Other Release No.: IA-4134
AAER-3665
Jun. 25, 2015
Michael S. Wilson, CPA and Cotterman-Wilson CPAs, Inc.
Other Release Nos.: IA-4130, 34-75298
AAER-3664
Jun. 17, 2015
George Joseph Palathinkal, CPA
Other Release No.: IA-4120
AAER-3663
Jun. 15, 2015
Keith E. Rode, CPA
Other Release Nos.: IA-4113, 34-75171
AAER-3662
Jun. 5, 2015
Computer Sciences Corporation, et al.
Other Release Nos.: 34-75110, 33-9804
AAER-3661
Jun. 4, 2015
David Rivard
Other Release No.: LR-23277
AAER-3660
Jun. 1, 2015
First Bancorp, Anna Hollers and Teresa Nixon (Corrected Order)
Other Release No.: 34-75086
AAER-3659
Jun. 1, 2015
Dickson Lee, CPA
Other Release Nos.: 34-75088, 33-9799
AAER-3658
May 21, 2015
Mayer Hoffman McCann, P.C.
Other Release No.: 34-75028
AAER-3657
May 20, 2015
Renrui Tang
Other Release No.: 34-75014
AAER-3656
May 15, 2015
Thomas A. Neely, Jr.
Other Release Nos.: 34-74976, 33-9772
AAER-3655
May 7, 2015
Gruber & Company LLC and Edward Randall Gruber (CPA)
Other Release No.: 34-74904
AAER-3654
Apr. 29, 2015
Simon Lesser, CPA, CA
Other Release Nos.: IA-4072, IC-31585, 34-74827
AAER-3653
Apr. 27, 2015
Robert Asti
Other Release No.: LR-23247
AAER-3652
Apr. 27, 2015
Donald J. Torbert, CPA, Nicole S. Stokes and CPA.
Other Release Nos.: 34-74816, 34-74816
AAER-3651
Apr. 9, 2015
Michael M. Cohen
Other Release Nos.: 34-74698, 33-9745
AAER-3650
Apr. 9, 2015
AirTouch Communications, Inc., Hideyuki Kanakubo and Jerome Kaiser, CPA
Other Release Nos.: 34-74691, 33-9744
AAER-3649
Apr. 1, 2015
Timothy Edwin Scronce
Other Release Nos.: 34-74626
AAER-3648
Apr. 1, 2015
Michael Hedrick
Other Release Nos.: 34-74625
AAER-3647
Apr. 1, 2015
Marc J. Mize
Other Release No.: 34-74624
First Quarter
AAER-3646
Mar. 31, 2015
Andrew M. Miller
Other Release No.: LR-23225
AAER-3645
Mar. 31, 2015
Polycom, Inc.
Other Release No.: 34-74613
AAER-3644
Mar. 30, 2015
Lynn Tilton, et al.
Other Release Nos.: IC-31539, IA-4053
AAER-3643
Mar. 20, 2015
BDO China Dahua CPA Co., Ltd., et al. (Order Granting the Division of Enforcement's Unopposed Motion to Withdraw Its Petition for Review as to Dahua CPA, Ltd. and Notice That Initial Decision Has Become Final as to Dahua CPA, Ltd.)
Other Release No.: 34-74552
AAER-3642
Mar. 12, 2015
Cynthia A. Sabol, CPA
Other Release No.: 34-74493
AAER-3641
Mar. 2, 2015
Robert W. Elliot
Other Release No.: 34-74401
AAER-3640
Feb. 24, 2015
The Goodyear Tire & Rubber Company
Other Release No.: 34-74356
AAER-3639
Feb. 23, 2015
Halpern & Associates LLC and Barbara Halpern, CPA
Other Release No.: 34-74350
AAER-3638
Feb. 13, 2015
Traci J. Anderson, CPA, Timothy W. Carnahan and Cyios Corporation
Other Release Nos.: 34-74273, 33-9725
AAER-3637
Feb. 11, 2015
Child, Van Wagoner & Bradshaw, PLLC, et al.
Other Release No.: 34-74262
AAER-3636
Feb. 10, 2015
William Slater, CPA and Peter E. Williams, III
Other Release No.: 34-74240
AAER-3635
Feb. 9, 2015
Kevin Morano, CPA
Other Release No.: 34-74235
AAER-3634
Feb. 9, 2015
Jeffrey P. Jorissen, CPA
Other Release No.: 34-74234
AAER-3633
Feb. 9, 2015
Mark V. Sever, CPA
Other Release No.: 34-74233
AAER-3632
Feb. 6, 2015
Marlin R. Brinsky, CPA
Other Release No.: 34-74230
AAER-3631
Feb. 6, 2015
Christopher J. Kelly, ACA
Other Release No.: 34-74229
AAER-3630
Feb. 6, 2015
Steven Neil
Other Release Nos.: LR-23192
AAER-3629
Feb. 6, 2015
Joseph A. Kostelecky
Other Release Nos.: LR-23191
AAER-3628
Feb. 6, 2015
David Rivard
Other Release No.: LR-23190
AAER-3627
Feb. 6, 2015
BDO China Dahua CPA Co., Ltd., et al.
Other Release No.: 34-74217
AAER-3626
Feb. 4, 2015
Steven Neil, CPA
Other Release No.: 34-74208
AAER-3625
Jan. 30, 2015
Airtouch Communications, Inc., Hideyuki Kanakubo and Jerome Kaiser, CPA
Other Release Nos.: 34-74183, 33-9719
AAER-3624
Jan. 29, 2015
Laurie Bebo and John Buono, CPA
Other Release No.: 34-74177
AAER-3623
Jan. 29, 2015
Troy Lyndon and Ronald Zaucha
Other Release Nos.: LR-23181
AAER-3622
Jan. 28, 2015
First National Community Bancorp Inc. and William Lance
Other Release Nos.: 34-74161, 33-9714
AAER-3621
Jan. 27, 2015
Oppenheimer & Co. Inc.
Other Release Nos.: 33-9711, 34-74141
AAER-3620
Jan. 22, 2015
Walid Hatoum
Other Release No.: 34-74112
AAER-3619
Jan. 13, 2015
James T. Crane, CPA
Other Release No.: 34-74039
http://www.sec.gov/divisions/enforce/friactions/friactions2015.shtml