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
July 29, 2003	Jay P. Gilbertson, C.P.A. Release No. 34-48248, AAER-1825
July 29, 2003	Philip L. Pascale, CPA Lillian A. McEwen, Administrative Law Judge Release No. 33-8259, 34-48247, AAER-1824
July 29, 2003	Michael J. Marrie, CPA and Brian L. Berry, CPA Release No. 34-48246, AAER-1823
July 28, 2003	J.P. Morgan Chase & Co. Release No. LR-18252, AAER-1820
July 28, 2003	Citigroup, Inc. Release No. 34-48230, AAER-1821
July 28, 2003	Barry C. Scutillo Release No. 34-48238, AAER-1822
July 24, 2003	John J. Canepa, CPA Release No. 34-48224, AAER-1819
July 23, 2003	RSA Security, Inc. Release No. 34-48214, AAER-1817
July 22, 2003	Rent-Way, Inc., et al. Release No. LR-18241, AAER-1816
July 22, 2003	Jay Gilbertson, Albert Bergonzi and Dominick Derosa Release No. LR-18242, AAER-1818
July 17, 2003	Arsin Corporation and Danis Yadegar-Mooshiabadi Release No. 34-48192, AAER-1815
July 16, 2003	Xaibe, Inc. and Lowell Nicholas Release No. 34-48182, AAER-1814
July 14, 2003	Carnegie International Corporation, et al. Release No. LR-18229, AAER-1813
July 7, 2003	WorldCom Inc. Release No. LR-18219, AAER-1811
July 7, 2003	Barry D. Romeril and Gregory B. Tayler Release No. 34-48134, AAER-1812
July 2, 2003	WorldCom Inc. Release No. LR-18210, AAER-1810
June 30, 2003	Peregrine Systems, Inc. Release No. LR-18205, AAER-1808
June 25, 2003	Robert C. Cloyd Release No. LR-18201, AAER-1806
June 25, 2003	Robert C. Cloyd Release No. 34-48085, AAER-1807
June 20, 2003	Henry C. Yuen and Elsie M. Leung Release No. LR-18199, AAER-1805
June 19, 2003	Robert Korkuc Release No. LR-18194, AAER-1803
June 19, 2003	Alexander Ajemian, et al. Release No. LR-18195, AAER-1804
June 16, 2003	Steven S. Spitzer Release No. LR-18191, AAER-1802
June 12, 2003	Terry W. Davis Release No. LR-18189, AAER-1801
June 12, 2003	Gene S. Foster, Jamie Olis and Helen C. Sharkey Release No. LR-18188, AAER-1800
June 6, 2003	Arthur A. Goodwin and William J. Burke Release No. LR-18180, AAER-1799
June 6, 2003	Debra D. Valice Release No. 34-47997, AAER-1798
June 5, 2003	Paul A. Allaire, G. Richard Thoman, Barry D. Romeril, Philip D. Fishbach, Daniel S. Marchibroda and Gregory B. Tayler Release No. LR-18174, AAER-1796
June 4, 2003	Ramiro M. Fernandez-Moris, Daniel S. Lezak, and Ramiro Rafael ("Ray") Fernandez Release No. LR-18171, AAER-1793
June 4, 2003	Charles W. McCall Release No. LR-18170, AAER-1792
June 4, 2003	Kenneth Wilchfort, CPA Release No. 34-47981, AAER-1795
June 4, 2003	Marc Rabinowitz, CPA Release No. 34-47979, AAER-1794
May 30, 2003	Umesh Malhotra, Paul Chopra, and David Manigault AAER Release No. LR-18162, AAER-1791
May 30, 2003	Umesh Malhotra Release No. 34-47947, AAER-1790
May 22, 2003	Philip G. Hirsch, CPA Release No. 34-47901, AAER-1788
May 22, 2003	David R. Behanna, CPA Release No. 34-47907, AAER-1789
May 22, 2003	PricewaterhouseCoopers LLP Release No. 34-47900, AAER-1787
May 21, 2003	Minuteman International, Inc., Gregory J. Rau, Thomas J. Nolan, and David L. Markison Release No. 34-47894, AAER-1786
May 19, 2003	WorldCom Inc. Release No. LR-18147, AAER-1785
May 16, 2003	Stephen L. Holden, Scott P. Skooglund, Kuldershan S. Padda, and Stephan C. Beal Release No. LR-18142, AAER-1784
May 15, 2003	Adam Gilburne Release No. LR-18139, AAER-1783
May 14, 2003	Gary L. Monroe, William J. Rauwerkink, John R. Messinger and Robert T. Bassman Release No. LR-18136, AAER-1781
May 14, 2003	Zimmerman Sign Companyand Jeffrey P. Johnson, CPA Release No. 34-47860, AAER-1782
May 12, 2003	Keith Pietila et al. Release No. LR-18131, AAER-1779
May 12, 2003	Reliant Resources, Inc. and Reliant Energy, Inc. Release No. 33-8232, 34-47828, AAER-1780
May 8, 2003	Eagle Building Technologies, Inc. and Anthony Damato Release No. LR-18127, AAER-1778
May 7, 2003	Eddy L. Patterson Release No. LR-18125, AAER-1776
May 7, 2003	Andrx Corp. Release No. LR-18126, AAER-1777
May 7, 2003	Nesco, Inc. Release No. 34-47808, AAER-1775
May 6, 2003	Michael R. Drogin, CPA Release No. 34-47804, AAER-1774
May 6, 2003	Timothy E. Nolan Release No. 34-47802, AAER-1772
May 6, 2003	Andrx Corporation and Scott Lodin Release No. 34-47803, AAER-1773
May 1, 2003	Kevin A. Howard, Michael W. Krautz, Kenneth D. Rice, Joseph Hirko, Kevin P. Hannon, Rex T. Shelby, and F. Scott Yeager Release No. LR-18122, AAER-1771
April 30, 2003	Lawrence O'Shaughnessy, Gary H. Klein, Gary K. Levi and Mark Tucker; Neil R. Cole Release No. LR-18120, AAER-1766
April 30, 2003	David M. Golden Release No. 33-8227, 34-47771, AAER-1769
April 30, 2003	Neil R. Cole Release No. 34-47769, AAER-1767
April 30, 2003	Maryann Brown Release No. 33-8226, 34-47770, AAER-1768
April 30, 2003	Candie's, Inc. Release No. 33-8228, 34-47772, AAER-1770
April 24, 2003	Brian Adley et al. Release No. LR-18104, AAER-1763
April 24, 2003	David Decker, CPA and Theodore Fricke, CPA Release No. 34-47731, AAER-1762
April 24, 2003	Michael Marchese Release No. 34-47732, AAER-1764
April 23, 2003	MaxWorldwide, Inc., f.k.a. L90, Inc. Release No. 34-47727, AAER-1760
April 16, 2003	Matthew C. Gless Release No. LR-18093, AAER-1759
April 14, 2003	Ed Johnson and Merl Holdings, Inc.com Release No. LR-18085, AAER-1758
April 10, 2003	Joshua C. Cantor Release No. LR-18081, AAER-1757
April 9, 2003	Patrick O. Wheeler, et al. Release No. LR-18078, AAER-1756
April 8, 2003	Benjamin Rogatinsky and Reuven Rogatinsky Release No. LR-18076, AAER-1755
April 7, 2003	Harrison Securities, Inc., Frederick C. Blumer, and Nebrissa Song James T. Kelly, Administrative Law Judge Release No. 34-47641, AAER-1754
April 4, 2003	Kenneth K. Livesay, Angela C. Ayers, Kay Morgan, Cathy C. Edwards and Virginia B. Valentine Release No. LR-18070, AAER-1752
April 4, 2003	Christopher F. Crawford, CPA Release No. 34-47633, AAER-1751
April 1, 2003	Emery Harris Release No. LR-18060, AAER-1749
April 1, 2003	William T. Owens and Weston L. Smith Release No. LR-18059, AAER-1750
April 1, 2003	Thomas & Betts Corporation, et al. Release No. LR-18058, AAER-1747
March 28, 2003	Robert W. Armstrong, III Carol Fox Foelak, Administrative Law Judge Release No. 34-47597, AAER-1746
March 25, 2003	Robert Asti Release No. LR-18050, AAER-1745
March 20, 2003	HealthSouth Corporation and Richard M. Scrushy Release No. LR-18044, AAER-1744
March 19, 2003	John R. Boyd and Christopher Curbello Release No. LR-18042, AAER-1743
March 17, 2003	Merrill Lynch & Co., Inc., Daniel H. Bayly, Thomas W. Davis, Robert S. Furst, Schuyler M. Tilney Release No. LR-18038, AAER-1742
March 17, 2003	Carl E. Putnam, et al. Release No. LR-18037, AAER-1741
March 12, 2003	U.S. Technologies, Inc. and C. Gregory Earls Release No. LR-18031, AAER-1739
March 12, 2003	A. Howard and Michael W. Krautz Release No. LR-18030, AAER-1738
March 12, 2003	Pattinson Hayton Release No. 34-47490, AAER-1740
March 10, 2003	Robert Mancuso, Ronald R. Lanchoney, and Shamir A. Ally Release No. LR-18025, AAER-1736
March 10, 2003	American Tissue, Inc., Medhi Gabayzadeh, Edward Stein and John Lorenz Release No. LR-18022, AAER-1735
March 7, 2003	Spiegel, Inc. Release No. LR-18020, AAER-1737
March 7, 2003	Barbara L. Berry, CPA Release No. 34-47474, AAER-1734
March 7, 2003	W. Dale McGhie, CPA Release No. 34-47473, AAER-1733
March 6, 2003	A. Robert Mancuso, Ronald R. Lanchoney, and Shamir A. Ally Release No. LR-18017, AAER-1732
March 6, 2003	Acrodyne Communications, Inc. Release No. 34-47454, AAER-1731
March 4, 2003	Lernout & Hauspie Speech Products, N.V. Release No. LR-18014, AAER-1729
March 4, 2003	Kerry Kirby Release No. 34-47440, AAER-1728
March 4, 2003	Lernout & Hauspie Speech Products, N.V. Release No. 34-47442, AAER-1730
March 4, 2003	Truserv Corporation Release No. 34-47439, AAER-1727
Feb. 28, 2003	Jeffrey M. Kalina, CPA Release No. 34-47427, AAER-1725
Feb. 27, 2003	Glen Andrew Folck Release No. LR-18002, AAER-1723
Feb. 27, 2003	Robert W. Armstrong, III Carol Fox Foelak, Administrative Law Judge Release No. 34-47416, AAER-1724
Feb. 26, 2003	Enio A. Montini, Jr. and Joseph A. Hofmeister Release No. LR-18000, AAER-1720
Feb. 26, 2003	Glen Andrew Folck Release No. 33-8196, 34-47404, AAER-1721
Feb. 26, 2003	Enterasys Networks, Inc. and Aprisma Management Technologies, Inc. Release No. 34-47405, AAER-1722
Feb. 25, 2003	Joel M. Arnold, William L. Eveleth, Grant Graham, Thomas W. Hall, Douglas K. Hutchins, Bryan K. Treadway, John M. Walker, and Richard L. Weston Release No. LR-17996, AAER-1726

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