Accounting and Auditing Enforcement

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.

Accounting and Auditing Enforcement Releases RSS Feed


Date Sort descending	Respondents
June 22, 2004	Arthur A. Goodwin, William J. Burke and Christopher P. Whalen Release No. LR-18758, AAER-2044
June 21, 2004	Steven L. Haggerty Release No. LR-18754, AAER-2042
June 21, 2004	Augustine M. Cruciotti Release No. LR-18755, AAER-2043
June 21, 2004	Steven L. Haggerty Release No. 33-8432, 34-49897, AAER-2041
June 21, 2004	Augustine M. Cruciotti Release No. 33-8431, 34-49896, AAER-2040
June 18, 2004	Michael Sullivan, CPA Release No. 34-49893, AAER-2039
June 17, 2004	Victor Jacobowitz, et al. Release No. LR-18751, AAER-2037
June 17, 2004	Bruce Hill, et al. Release No. LR-18753, AAER-2038
June 16, 2004	Prabhat K. Goyal Release No. LR-18748, AAER-2036
June 14, 2004	John P. Miller Release No. LR-18744, AAER-2035
June 9, 2004	Greg Waring and Craig Treloar Release No. LR-18739, AAER-2031
June 9, 2004	i2 Technologies, Inc. Release No. LR-18741, AAER-2034
June 9, 2004	i2 Technologies, Inc. Release No. 33-8428, AAER-2033
June 9, 2004	Schering-Plough Corporation Release No. 34-49838, AAER-2032
June 9, 2004	James H. Peach, Chartered Accountant Release No. 34-49836, AAER-2030 See Also: the Order in this matter
June 3, 2004	Symbol Technologies, Inc., Tomo Razmilovic, Kenneth Jaeggi, Leonard Goldner, Brian Burke, Michael DeGennaro, Frank Borghese, Christopher DeSantis, James Heuschneider, Gregory Mortenson, James Dean and Robert Donlon Release No. LR-18734, AAER-2029
June 2, 2004	Paul Melvin Henson, Jr. and Lance Turner Fair Release No. LR-18733, AAER-2028
June 1, 2004	Eric Tyra, Scott Wynne, Peter Berman, and Scott Carey Release No. LR-18731, AAER-2026
June 1, 2004	Del Global Technologies Corp., Inc., Leonard A. Trugman, Michael H. Taber, David Engel, Seymour Rubin, and David Michael Release No. LR-18732, AAER-2027
May 28, 2004	David A. Jones Release No. 34-49784, AAER-2025
May 27, 2004	Frank M. Bergonzi, Martin L. Grass, And Franklin C. Brown Release No. LR-18728, AAER-2024
May 26, 2004	Frank M. Bergonzi, Martin L. Grass, and Franklin C. Brown Release No. LR-18727, AAER-2023
May 25, 2004	Thomas A. Sebastian Release No. LR-18726, AAER-2022
May 24, 2004	Ocumed Group, Inc., Alfred R. Caggia and Louise A. Cummings Release No. LR-18723, AAER-2021
May 19, 2004	Paula H. Rieker Release No. LR-18717, AAER-2018
May 19, 2004	Lance Turner Fair Release No. 33-8424, AAER-2019
May 19, 2004	Paul Melvin Henson, Jr. Release No. 33-8425, AAER-2020
May 18, 2004	Ed Johnson and Merl Holdings, Inc.Com Release No. LR-18716, AAER-2017
May 17, 2004	Lucent Technologies Inc., Nina Aversano, Jay Carter, A. Leslie Dorn, William Plunkett, John Bratten, Deborah Harris, Charles Elliott, Vanessa Petrini, Michelle Hayes-Bullock, And David Ackerman Release No. LR-18715, AAER-2016
May 14, 2004	Cosmo Corigliano, CPA Release No. LR-18711, AAER-2014
May 14, 2004	Cosmo Corigliano, CPA Release No. 34-49705, AAER-2015
May 12, 2004	James Murphy, Robert Lockwood, Gilboa Peretz Release No. LR-18706, AAER-2013
May 11, 2004	Sam Leopold, Richard R. Ross, Phillip D. Teal, James T. Montrose, Norman B. Cowgill, Jay S. Ozer, And Bradley J. Schmidt Release No. LR-18702, AAER-2012
May 11, 2004	William S. Finkelstein and PricewaterhouseCoopers LLP Release No. LR-18701, AAER-2009
May 11, 2004	Bradley J. Schmidt, CPA Release No. 34-49684, AAER-2011
May 11, 2004	PricewaterhouseCoopers LLP Release No. 34-49678, AAER-2008
May 11, 2004	Stanley P. Silverstein Release No. 34-49676, AAER-2007
May 11, 2004	Jay S. Ozer, CPA Release No. 34-49683, AAER-2010
May 11, 2004	Linda J. Wachner Release No. 34-49677, AAER-2006
May 11, 2004	The Warnaco Group, Inc. Release No. 34-49675, AAER-2005
May 10, 2004	Emery W. Harris Release No. LR-18700, AAER-2004
May 5, 2004	Moore Stephens Chartered Accountants (United Kingdom) and Peter D. Stewart, A Partner, Sanctioned by Institute of Chartered Accountants in England and Wales for Failures in Connection with Audits of Financial Statements Filed with the SEC Release No. LR-18695, AAER-2002
May 4, 2004	Phillip E. White Release No. LR-18692, AAER-2001
May 4, 2004	Michael W. Gullion in the Matter of Gold Banc Corporation, Inc. Release No. LR-18691, AAER-2000
May 4, 2004	Gold Banc Corporation, Inc. Release No. 34-49652, AAER-1999
April 30, 2004	Keith M. Roberts Release No. 34-49641, AAER-1997 See Also: the Order in this matter
April 30, 2004	QuadraMed Corporation Release No. 34-49642, AAER-1998
April 29, 2004	Barry Richard Kusatzky in the Matter of California Amplifier, Inc Release No. LR-18688, AAER-1996
April 29, 2004	Carnegie International Corporation, et al. Release No. LR-18686, AAER-1994
April 29, 2004	California Amplifier, Inc. Release No. 34-49630, AAER-1995
April 27, 2004	Dennis A. Bakal, et al. Release No. LR-18684, AAER-1993
April 27, 2004	James E. Reid Release No. LR-18682, AAER-1992
April 15, 2004	Kenneth W. Winger and Paul R. Humphreys Release No. 34-49565, AAER-1990
April 14, 2004	John Luczycki, CPA Release No. 33-8406, AAER-1989, 34-49561
April 8, 2004	Ira Zar, David Rivard, and David Kaplan Release No. LR-18665, AAER-1988
April 8, 2004	Gerber Scientific, Inc. Release No. 34-49541, AAER-1987
April 5, 2004	Lawrence O'Shaughnessey, et al. Release No. LR-18656, AAER-1986
April 1, 2004	William W. Freise; David T. Thomson CPA, and David T. Thomson PC Release No. LR-18654, AAER-1985
April 1, 2004	Michael B. Johnson, Michael Johnson & Co., LLC, David C. Skinner, Jr. and American Television and Film Company f/k/a Winners Internet Network, Inc. Release No. LR-18652, AAER-1983
April 1, 2004	David T. Thomson, CPA, and David T. Thomson PC Release No. 34-49516, AAER-1984
March 31, 2004	Richard H. Hawkins Release No. LR-18649, AAER-1981
March 31, 2004	Margaret M. Gardner Release No. 34-49510, AAER-1982
March 29, 2004	Gary H. Klein, CPA Release No. 33-8405, AAER-1980, 34-49494
March 25, 2004	Cedric Kushner Promotions, Inc., Cedric Kushner, James DiLorenzo, and Steven Angel Release No. LR-18638, AAER-1979
March 17, 2004	CMS Energy Corp. and Terry Woolley Release No. 33-8403, AAER-1978, 34-49432
March 17, 2004	Scott D. Sullivan Release No. 33-8402, AAER-1977, 34-49431
March 12, 2004	David G. Sherman Release No. LR-18622, AAER-1976
March 11, 2004	Rollin S. Dick and James S. Adams Release No. LR-18621, AAER-1975
March 10, 2004	Ed Johnson and MERL Holdings Inc.com Release No. LR-18618, AAER-1974
March 10, 2004	Conseco, Inc. Release No. 34-49392, AAER-1973
March 10, 2004	BJ Services Company Release No. 34-49390, AAER-1972
March 9, 2004	William H. Rinehart, Jonathan A. Beck, and Kevin P. Clark Release No. LR-18615, AAER-1971
March 8, 2004	Richard P. Smyth, Arnold E. Johns, Jr., Michael J. Becker and Alan T. Davis Release No. LR-18612, AAER-1970
March 5, 2004	Richard Rambahal, et al. Release No. LR-18608, AAER-1968
March 4, 2004	DT Industries Inc. Release No. 34-49364, AAER-1967
March 2, 2004	Scott D. Sullivan Release No. LR-18605, AAER-1966
Feb. 27, 2004	Jon Clark and Sarah Hume Release No. LR-18598, AAER-1965
Feb. 25, 2004	Don-Allen Ruttenberg Release No. LR-18595, AAER-1964
Feb. 25, 2004	ClearOne Communications, Inc et al. Release No. LR-18592, AAER-1963
Feb. 24, 2004	Steven L. Mortensen Release No. 34-49308, AAER-1961
Feb. 24, 2004	Steven F. Stork Release No. 34-49309, AAER-1962
Feb. 24, 2004	Christopher S. Hall Release No. 34-49307, AAER-1960
Feb. 19, 2004	Richard A. Causey and Jeffrey K. Skilling Release No. LR-18582, AAER-1959
Feb. 17, 2004	Dean A. Nichols Release No. LR-18578, AAER-1958
Feb. 13, 2004	Performance Food Group Company Release No. 34-49243, AAER-1957
Feb. 10, 2004	John R. Boyd, and Christopher Curbello Release No. LR-18572, AAER-1956
Feb. 6, 2004	Jonathan G. Epstein Release No. LR-18571, AAER-1955
Feb. 6, 2004	Lee R. Fontaine, CPA Release No. 34-49204, AAER-1953
Feb. 6, 2004	Robert G. Kutsenda, CPA Release No. 34-49206, AAER-1954
Feb. 5, 2004	Cumulus Media Inc. et al. Release No. LR-18566, AAER-1951
Feb. 4, 2004	Richard R. Ross, CPA Release No. 33-8361, 34-49186, AAER-1950
Feb. 4, 2004	James Thomas McCurdy, CPA Release No. 34-49182, AAER-1952 PDF version See Also: CPA Release No. AAER-1952 PDF version
Jan. 22, 2004	Richard A. Causey Release No. LR-18551, AAER-1947
Jan. 22, 2004	Lloyd Silverstein Release No. LR-18552, AAER-1948
Jan. 21, 2004	Hollinger International, Inc. Release No. LR-18550, AAER-1946
Jan. 20, 2004	Grant Thornton LLP, Doeren Mayhew & Co. P.C., Peter M. Behrens, CPA, Marvin J. Morris, CPA, and Benedict P. Rybicki, CPA Release No. 33-8355, 34-49101, AAER-1945 See Also: the Order in this matter
Jan. 16, 2004	Corrpro Companies, Inc. Release No. LR-18547, AAER-1944
Jan. 15, 2004	Weiser LLP, Victor R. Wahba, CP and Stuart A. Nussbaum, CPA Release No. 34-49082, 40-2208, AAER-1943
Jan. 14, 2004	Andrew S. Fastow Release No. LR-18543, AAER-1942
Jan. 13, 2004	Kevin J. Morrison, et al. Release No. LR-18540, AAER-1940

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