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, 2018	Respondents: Hertz Global Holdings, Inc. and the Hertz Corporation Release No. 33-10601, 34-84979, AAER-4012 See Also: Administrative Summary
Date: Dec. 26, 2018	Respondents: Polycom, Inc. Release No. 34-84978, AAER-4011 See Also: Administrative Summary
Date: Dec. 26, 2018	Respondents: Centrais Elétricas Brasileiras S.A. Release No. 34-84973, AAER-4010 See Also: Administrative Summary
Date: Dec. 26, 2018	Respondents: ADT Inc. Release No. 34-84956, AAER-4009
Date: Dec. 21, 2018	Respondents: Aesoph, John J., CPA Bennett, Darren M., CPA Release No. 34-84912, AAER-4006
Date: Dec. 21, 2018	Respondents: Aesoph, John J., CPA Bennett, Darren M., CPA Release No. 34-84911, AAER-4005
Date: Dec. 21, 2018	Respondents: Mitchell J. Rubin, CPA and Michael Bernstein, CPA Release No. 34-84921, AAER-4008
Date: Dec. 21, 2018	Respondents: Crowe Horwath LLP, Joseph C. Macina, CPA and Kevin V. Wydra, CPA Release No. 34-84920, AAER-4007
Date: Dec. 18, 2018	Respondents: Paul A. Margis Release No. 34-84849, AAER-4003
Date: Dec. 18, 2018	Respondents: Takeshi "Tyrone" Uonaga Release No. 34-84850, AAER-4004
Date: Dec. 17, 2018	Respondents: Santander Consumer USA Holdings Inc. Release No. 34-84829, AAER-4002 See Also: Administrative Summary
Date: Dec. 11, 2018	Respondents: Auscrete Corporation Release No. 34-84782, AAER-3998
Date: Dec. 11, 2018	Respondents: Frontier Oilfield Services, Inc. Release No. 34-84784, AAER-4000
Date: Dec. 11, 2018	Respondents: The Hain Celestial Group, Inc. Release No. 34-84781, AAER-3997
Date: Dec. 11, 2018	Respondents: Eastgate Biotech Corporation Release No. 34-84783, AAER-3999
Date: Dec. 11, 2018	Respondents: Lotus Bio-Technology Development Corporation Release No. 34-84785, AAER-4001
Date: Dec. 10, 2018	Respondents: Agria Corporation Release No. 34-84763, AAER-3996
Date: Dec. 4, 2018	Respondents: KCAP Financial, Inc. Release No. 34-84718, IC-33314, AAER-3995 See Also: Administrative Summary
Date: Nov. 19, 2018	Respondents: Vantage Drilling International Release No. 34-84617, AAER-3994 See Also: Administrative Summary
Date: Nov. 9, 2018	Respondents: Pyxus International, Inc. Release No. 34-84562, AAER-3993 See Also: Administrative Summary
Date: Oct. 12, 2018	Respondents: Richard J. Bertuglia, CPA, John W. Green, CPA and Lev Nagdimov, CPA Release No. 34-84419, AAER-3992 See Also: Administrative Summary
Date: Sept. 28, 2018	Respondents: Stryker Corporation Release No. 34-84308, AAER-3990
Date: Sept. 28, 2018	Respondents: Mota Group, Inc. and Mota "Michael" Faro Release No. 33-10564, AAER-3991 See Also: Administrative Summary
Date: Sept. 27, 2018	Respondents: Petróleo Brasilerio and S.A. - Petrobras Release No. 33-10561, 34-84205, AAER-3989
Date: Sept. 26, 2018	Respondents: Dhru Desai Release No. 34-84291, AAER-3988
Date: Sept. 25, 2018	Respondents: Lichter, Yu and Associates, Inc., et al. Release No. 34-84281, AAER-3987
Date: Sept. 21, 2018	Respondents: James Douglas Miller Release No. LR-24282, AAER-3986 See Also: SEC Complaint
Date: Sept. 21, 2018	Respondents: Cardiff Lexington Corporation (f/k/a Cardiff International, Inc.) Release No. 34-84258, AAER-3981
Date: Sept. 21, 2018	Respondents: Primoris Services Corporation Release No. 34-84251, AAER-3978 See Also: Administrative Summary
Date: Sept. 21, 2018	Respondents: Heartland Payment Systems, LLC, f/k/a Heartland Payment Systems, Inc. and Robert O. Carr Release No. 33-10558, AAER-3980 See Also: Administrative Summary
Date: Sept. 21, 2018	Respondents: Dennis W. Hamilton, CPA Release No. 34-84252, AAER-3979
Date: Sept. 21, 2018	Respondents: Dasan Zhone Solutions, Inc. Release No. 34-84261, AAER-3983
Date: Sept. 21, 2018	Respondents: Infrax Systems, Inc. Release No. 34-84263, AAER-3985
Date: Sept. 21, 2018	Respondents: Cool Technologies, Inc. Release No. 34-84260, AAER-3982
Date: Sept. 21, 2018	Respondents: First Hartford Corporation Release No. 34-84262, AAER-3984
Date: Sept. 20, 2018	Respondents: Barrett Business Services, Inc. and Mark Cannon, CPA Release No. 33-10557, 34-84233, AAER-3977
Date: Sept. 19, 2018	Respondents: Bruton, Karen, CPA Release No. 34-84198, AAER-3973
Date: Sept. 19, 2018	Respondents: Robert Torino Release No. 34-84206, AAER-3975
Date: Sept. 19, 2018	Respondents: Nasir Shakouri Release No. 34-84205, AAER-3974
Date: Sept. 19, 2018	Respondents: Bronson L. Quon, CPA Release No. 34-84207, AAER-3976
Date: Sept. 14, 2018	Respondents: Wolf, Jennifer F., CPA Release No. 34-84131, AAER-3972
Date: Sept. 13, 2018	Respondents: Holthouse Carlin & Van Trigt LLP Release No. 34-84118, IA-5008, AAER-3970 See Also: Administrative Summary
Date: Sept. 12, 2018	Respondents: Adam C. Wasserman Release No. LR-24265, AAER-3971 See Also: SEC Complaint
Date: Sept. 7, 2018	Respondents: Ernst & Young LLP, Craig R. Fronckiewicz, CPA, and Sarah E. Adams, CPA Release No. 34-84055, AAER-3969
Date: Sept. 6, 2018	Respondents: Joohyun Bahn and a/k/a Dennis Bahn Release No. 34-84054, AAER-3968
Date: Sept. 4, 2018	Respondents: Sanofi Release No. 34-84017, AAER-3964
Date: Sept. 4, 2018	Respondents: Joanne K. Viard, CPA Release No. 34-84023, AAER-3966
Date: Sept. 4, 2018	Respondents: Michael J. Kipp Release No. 34-84022, AAER-3965
Date: Sept. 4, 2018	Respondents: John Pierrard Release No. 34-84024, AAER-3967
Date: Aug. 30, 2018	Respondents: Philip R. Jacoby, Jr. Release No. 34-84010, AAER-3963
Date: Aug. 29, 2018	Respondents: David Michael Naylor, CPA Release No. 34-83993, AAER-3962
Date: Aug. 27, 2018	Respondents: Legg Mason, Inc. Release No. 34-83948, AAER-3961
Date: Aug. 20, 2018	Respondents: Joseph Jennings, CPA Release No. 34-83889, AAER-3960 See Also: Administrative Summary
Date: Aug. 17, 2018	Respondents: Daniel H. Glick, CPA Release No. 34-83883, AAER-3959
Date: Aug. 16, 2018	Respondents: Citigroup Inc. Release No. 34-83858, AAER-3958
Date: Aug. 15, 2018	Respondents: Lauren Zarsky, CPA Release No. 34-83854, AAER-3957
Date: Aug. 8, 2018	Respondents: Ernst & Young LLP, et al. Release No. 34-83807, AAER-3956
Date: Aug. 8, 2018	Respondents: Daniel M. Fitzpatrick, CPA Release No. 34-83806, AAER-3955
Date: Aug. 8, 2018	Respondents: Kevin M. Modany, CPA Release No. 34-83805, AAER-3954
Date: Aug. 3, 2018	Respondents: Kurt J. Bordian, CPA Release No. 34-83772, AAER-3953
Date: July 17, 2018	Respondents: Jay C. Lake, CPA Release No. 33-10519, 34-83655, AAER-3952
Date: July 12, 2018	Respondents: Patrick J. Gray Release No. 34-83620, AAER-3950
Date: July 12, 2018	Respondents: Anton & Chia, LLP Wahl, Gregory A., CPA Deutchman, Michael, CPA Chung, Georgia, CPA Shek, Tommy, CPA Release No. 34-83622, AAER-3951
Date: July 10, 2018	Respondents: Advanced Drainage Systems, Inc. and Mark B. Sturgeon, CPA Release No. 33-10517, 34-83612, AAER-3949 See Also: Administrative Summary
Date: July 5, 2018	Respondents: Credit Suisse Group AG Release No. 34-83593, AAER-3948
Date: July 2, 2018	Respondents: Axesstel, Inc., et al. Release No. LR-24181, AAER-3945 See Also: SEC Complaint
Date: July 2, 2018	Respondents: Beam Inc., n/k/a Beam Suntory Inc. Release No. 34-83575, AAER-3944 See Also: Administrative Summary
Date: July 2, 2018	Respondents: The Dow Chemical Company Release No. 34-83581, AAER-3947 See Also: Administrative Summary
Date: July 2, 2018	Respondents: KBR, Inc. Release No. 33-10516, 34-83578, AAER-3946
Date: June 14, 2018	Respondents: RSM US LLP Release No. 34-83428, AAER-3943 See Also: Administrative Summary
Date: June 6, 2018	Respondents: Michael J. Mona, Jr. Release No. 34-83391, AAER-3942
Date: May 4, 2018	Respondents: Winter, Kloman, Moter & Repp, S.C., et al. Release No. 34-83168, IA-4906, AAER-3939
Date: May 4, 2018	Respondents: Philip A. Pendergraft, et al. Release No. 34-83169, AAER-3940 , AAER-3940
Date: May 4, 2018	Respondents: David T. Leboe, CPA Release No. 34-83170, AAER-3941
Date: April 30, 2018	Respondents: Panasonic Corporation Release No. 34-83128, AAER-3938
Date: April 24, 2018	Respondents: Altaba Inc. and f/d/b/a Yahoo! Inc. Release No. 33-10485, 34-83096, AAER-3937
Date: April 23, 2018	Respondents: The Dun & Bradstreet Corporation Release No. 34-83088, AAER-3936 See Also: Administrative Summary
Date: April 19, 2018	Respondents: Medifirst Solutions, Inc. and Bruce J. Schoengood Release No. 34-83067, AAER-3935 See Also: Administrative Summary
Date: April 12, 2018	Respondents: Li, Company, PC and Tony Zhicong Li, CPA Release No. 33-10482, 34-83036, AAER-3934
Date: April 9, 2018	Respondents: Philip John James, CA and Kevin Silverwood, CA Release No. 33-10478, 34-83017, AAER-3933
Date: March 27, 2018	Respondents: Maxwell Technologies, Inc., et al. Release No. 33-10472, 34-82950, AAER-3932
Date: March 26, 2018	Respondents: Akorn, Inc., Timothy Dick, and David Hebeda Release No. LR-24082, AAER-3931 See Also: SEC Complaint
Date: March 26, 2018	Respondents: Kinross Gold Corporation Release No. 34-82946, AAER-3930
Date: March 13, 2018	Respondents: KPMG Inc. Release No. 34-82860, AAER-3927
Date: March 13, 2018	Respondents: KPMG Release No. 34-82862, AAER-3929
Date: March 13, 2018	Respondents: BDO Canada LLP (f/k/a BDO Dunwoody LLP) Release No. 34-82859, AAER-3926
Date: March 13, 2018	Respondents: Deloitte & Touche Chartered Accountants Release No. 34-82861, AAER-3928
Date: March 9, 2018	Respondents: Elbit Imaging Ltd. Release No. 34-82849, AAER-3925 See Also: Administrative Summary
Date: Feb. 21, 2018	Respondents: Alan Weinberg, CPA and Weinberg & Baer LLC Release No. 34-82744, AAER-3924
Date: Feb. 16, 2018	Respondents: Sharone Perlstein, et al., Jonathan Strum, Alan Weinberg, et al. Release No. LR-24051, AAER-3923 See Also: Sharone Perlstein et al. , Jonathan Strum , Baer LLC
Date: Feb. 16, 2018	Respondents: Simcha Baer, CPA Release No. 34-82736, AAER-3922
Date: Feb. 14, 2018	Respondents: Brian S. Block, et al. Release No. LR-24046, AAER-3921
Date: Feb. 14, 2018	Respondents: Brian S. Block, CPA Release No. 34-82710, AAER-3920
Date: Jan. 22, 2018	Respondents: Sweet, Brian, CPA Release No. 34-82557, AAER-3919
Date: Jan. 22, 2018	Respondents: Holder, Cynthia, CPA Wada, Jeffrey, CPA Middendorf, David, CPA Whittle, Thomas, CPA Britt, David, CPA Release No. 34-82556, AAER-3918
Date: Jan. 19, 2018	Respondents: Justin Samuel Cary, CPA Release No. 34-82554, AAER-3917