Administrative Proceeding File No. 3-15116

Respondents

BDO China Dahua CPA Co., Ltd. Deloitte Touche Tohmatsu Certified Public Accountants Ltd. Ernst & Young Hua Ming, LLP KPMG Huazhen (Special General Partnership) PricewaterhouseCoopers Zhong Tian CPAs Limited
Release Date Release Number Other Release Numbers Name of Document
34-74552
  • AAER-3643
 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.
34-74217
  • AAER-3627
 Corrected Order On the Basis of Offers of Settlement of Certain Respondents Implementing Settlement
34-73838
  • AAER-3612
 Extension Order
34-73408
  • AAER-3590
 Extension Order
34-72845
  • AAER-3575
 Extension Order
34-72753
  • AAER-3574
 Order Granting Leave to the Zlca to File an Amicus Brief
34-72296
  • AAER-3556
 Extension Order
34-72134
  • AAER-3552
 Order Denying the Division's Motion to Strike the Notice of Withdrawal of Appearance and Setting a Briefing Schedule
34-72140
  • AAER-3553
 Order Granting Leave to Adduce Additional Evidence and Granting the Petitions for Review
34-71576
  • AAER-3536
 Extension Order
AP-1238 Order Granting Motion for Order Permitting Review of Initial Decision with Joinder
553 Initial Decision
AP-1091 Order Denying Respondents Post-Hearing Motions For Summary Disposition
34-70603 Order Granting Second Extension
AP-882 Order Admitting Exhibits and Closing the Hearing Record
AP-768 Order
AP-763
  • AP-764
 Order
34-69094 ORDER GRANTING EXTENSION
AP-747 Motion Requesting Extension of Time to File Initial Decision
34-68335
  • AAER-3426
 ORDER INSTITUTING ADMINISTRATIVE PROCEEDINGS PURSUANT TO RULE 102(e)(1)(iii) OF THE COMMISSIONS RULES OF PRACTICE AND NOTICE OF HEARING
34-66948 Second Corrected Order Instituting Administrative Proceeding Pursuant to Rule 102(e)(1)9iii) of the Commission's Rules of Practice and Notice of Hearing
Release Date Release Number Other Release Numbers Name of Document
Respondent BDO China Dahua CPA Co.'s Motion for Summary Disposition as to Certain Threshold Issues and Memorandum in Support
Respondent KPMG Huazhen (Special General Partnership) and Motion for Summary Disposition as to Certain Threshold Issues and Memorandum in Support
Respondent Ernst & Young Hua Ming LLP's Motion for Summary Disposition as to Certain Threshold Issues and Memorandum in Support
Joint Motion for Summary Disposition as to Certain Threshold Issues and Mem. in Support, with Declaration of James V. Feinerman, James M. Morita Professor of Asian Legal Studies, Georgetown Law Center, with Exhibit a Attached to Declaration
Division of Enforcement's Consolidated Opposition to Respondents' Motions for Summary Disposition as to Certain Threshold Issues, with Exhibits 1-5
Respondent DTTC's Reply Mem. ISO Respondents' Motion for Summary Disposition as to Certain Threshold Issues
Respondents' Motion to Quash the Division of Enforcement's Request for Subpoenas
Respondent Dahua CPA Co., Ltd.'s Prehearing Brief
Order Granting Second Extension (by the Comm)
Division of Enforcement's Opposition to Respondents' Motion to Supplement the Record
Non-DTTC Respondents' Joinder in DTTC's Post Hrg Mtn for Summary Disposition & Supplemental Post Hrg Mtn for Summary Disposition Dismissing the Proceeding as to All Resps Or, Alternatively, for a Postponement
DTTC's Post Hearing Motion for Summary Disposition and Memorandum in Support
Respondent's Answer
Respondent's Motion to Dismiss the Commission's OIP and Memorandum in Support
Declaration of Elizabeth L. Howe in Support of Motion to Dismiss, with Attachments 1-3
Division of Enforcement's Mem. of Law in Opposition to Respondent's Motion to Dismiss the Commission's OIP
Respondents Ernst & Young Hua Ming LLP, KPMG Huazhen, Deloitte Touche Tohmatsu CPA Ltd. and Pricewaterhousecoopers Zhong Tian CPAs Limited Company Motion for Order Permitting Review of Initial Decision
Respondent Dahua CPA Co., Ltd. Joinder in Respondents Ernst & Young Hua Ming LLP, KPMG Huazhen, Deloitte Touche Tohmatsu CPA Ltd. and Pricewaterhousecoopers Zhong Tian CPAs Limited Company Motion for Order Permitting Review of Initial Decision
Division of Enforcement's Petition for Review of Initial Decision
Respondents' Petition for Review of Initial Decision
Respondents' Motion for Leave to Adduce Additional Evidence
Notice of Appearance
Joint Motion for Adjournment of Hearing and for a Prehearing Conference, and Unopposed Motion of Respondents for Extensions of the Answer Date
Parties' Brief in Support of Joint Motion for Adjournment of Hearing and for a Prehearing Conference, and Unopposed Motion of Respondents for Extensions of the Answer Date
Notice of Appearance
Notice of Appearance
Notice of Appearance
Notice of Appearance
Deloitte Touche Tohmatsu CPA, Ltd.'s Response to Division of Enforcement's Motion to Consolidate
BDO China Dahua CPA Co., Ltd., Ernst & Young Hua Ming LLP, KPMG Huazhen (Special General Partnership); and Pricewaterhousecoopers Zhong Tian CPAs Limited's Response to Division of Enforcement's Motion to Consolidate
Notice of Appearance
Notice of Appearance
Postponement Order
Consolidation Order
Order Redesignating Presiding Judge
Notice of Withdrawal of Appearance
Notice of Appearance
Respondent Ernst & Young Hua Ming LLP's Answer
Notice of Appearance
Respondent Deloitte Touche Tohmatsu CPA Ltd.'s Answer
Respondent PricewaterhouseCoopers Zhong Tian CPAs Limited's Answer
Respondent KPMG Huazhen (Special General Partnership )'s Answer
Order Following Prehearing Conference
Notice of Appearance
Order Granting Consent Motion Regarding Number and Page Limitations of Reply Briefs
Respondents' Consent Motion Regarding Number and Page Limitations of Reply Briefs
Division of Enforcement's Motion for Leave to File Supplemental Declaration of Donald Clarke, with Supplemental Declaration of Donald Clarke
Respondents' Response to Division of Enforcement's Motion for Leave to File Supplemental Declaration of Donald Clarke
Notice of Appearance
Division of Enforcement's Motion to Consolidate
Letter of 12/7 to OS from Tom Riesenberg, Deputy G.C., of Ernst Young LLP, Stating He Is Not Counsel for E&Y Hua Ming But States Robert G. Cohen & Richard Martin of Orrick, Herrington & Sutcliffe LLP in NY Will Represent & File a Notice of Appearance
Notice of Appearance
Amended Notice of Appearance
Order Scheduling Prehearing Conference
Respondents' Request for the Issuance of a Subpoena Directed at the SEC, with Exhibits 1-5
OIA's Opposition (Through GC) to Respondents' Request for Issuance of a Subpoena
Division of Enforcement's Opposition to Respondents' Request for Issuance of a Subpoena
Order Following Second Prehearing Conference
Notice of Appearance
Division of Enforcement's Disclosure of Expert Chyhe K. Becker, with Exhibits 1-8
Notice of Appearance
Supplemental Declaration of Michael S. Flynn
Respondents' Reply Memorandum in Support of Motion to Supplement the Record
Division of Enforcement's Prehearing Brief
Respondent KPMG Huazhen's Prehearing Brief
Respondent Ernst & Young Hua Ming LLP's Prehearing Brief
Respondent DTTC's Prehearing Brief
Division of Enforcement's Post-Hearing Brief
Respondents' Post-Hearing Brief
Respondents' Post-Hearing Reply Brief
Division of Enforcement's Post-Hearing Reply Brief
Respondent's Motion to Supplement the Record
Division of Enforcement's Request for the Issuance of Subpoenas Directed At Respondents, with Exhibits 1-7
Parties' Joint Motion to Amend Hearing and Prehearing Schedules
Order On Joint Motion to Amend Hearing and Prehearing Schedules
Notice to All Parties
Order
Division of Enforcement's Disclosure of Its Chinese Law Expert Donald Clarke, with Exhibits 1-4
Division of Enforcement's Response to Respondents' Motion to Quash the Division's Request for the Issuance of Subpoenas Directed At Respondents
Division of Enforcement's Unopposed Motion for Extension of Time in Which to File Response to Respondents' Motion for Leave to Adduce Additional Evidence Pursuant to Commission Rule 452.
Respondents' Objections to Division of Enforcement's Proposed Exhibits
Division of Enforcement's Objections to Witnesses and Exhibits and Motion in Limine as to Certain Testimony Topics.
Letter of 6/28/13 to Alj Elliot from Counsel for Respondents' Proposing to File an Opposition Brief On or Before 7/3/13 Stating Respondents' Grounds for Opposing the Relief Requested; Wish to Discuss Protective Order At the Next Conference
Notice of Appearance
Notice of Appearance
Division of Enforcement's Rebuttal Disclosure of Its Chinese Law Expert Donald Clarke, with Exhibit 1
Signed Subpoena Duces Tecum
Rebuttal Expert Report of Xin Tang with Exhibit A.
Respondents' Disclosures of Their Expert Witnesses, with Exhibits
Notice of Appearance
Respondents' Response to Division of Enforcement's Objections to Witnesses and Exhibits and Motion in Limine as to Certain Testimony Topics
Respondents' Rebuttal Expert Report of Xin Tang
Respondents' Rebuttal Expert Declaration of James V. Feinerman, with Exhibit A
Notice of Appearance
Notice of Appearance
Respondents' Subpoena to Appear and Testify
Order Scheduling Hearing and Designating Presiding Judge
Respondent BDO China Dahua CPA Co., Ltd.'s Answer
Respondent Pricewaterhousecoopers Zhong Tian CPAs Limited's Motion for Summary Disposition as to Certain Threshold Issues and Memorandum in Support
Resp Pwc Shanghai's Reply in Further Support of Its Motion for Summary Disposition as to Certain Threshold Issues
Notice of Appearance
Notice of Withdrawal On Behalf of Respondent Dahua CPA Co., Ltd.
Respondent PWC Shanghai's Prehearing Brief
Division of Enforcement's Opposition to Respondents' Motion for Leave to Adduce Additional Evidence,Or, in the Alternative, Cross-Motion for Leave to Adduce Other Additional Evidence, with Exhibits 359-368; 369; 370; 371; 372; 373; 374; 375
Post-Hearing Order
Division of Enforcement's Notice of Production and Motion for Order Clarifying Division's Post-Hearing Production Obligation
Division of Enforcement's Unopposed Motion for Extension of Time in Which to File Reply in Support of Motion for Order Clarifying Post-Hearing Production
Order Denying Respondents' Post-Hearing Motions for Summary Disposition
Order Granting Extension
Respondents' Reply in Support of Motion for Leave to Adduce Additional Evidence Pursuant to Commission Rule of Practice 452
Joint Motion for 90-Day Extension of Extension Schedule
Motion of Zhongguancun Listed Companies Association (ZLCA) for Leave to File Amicus Curiae Brief
Brief of Points and Authorities ISO Motion of Zhongguancun Listed Companies Association for Leave to File Amicus Curiae Brief
Notice of Appearance on Behalf of the Zhongguancun Listed Companies Association. (Marion Q. Paz, Scott Bartel, Roel C. Campos, John P. Yung)
Division of Enforcement's Opposition to Zhongguancun Listed Companies Association's Motion for Leave to File Amicus Curiae Brief
Zhongguancum Listed Companies Association's Reply in Support of Motion for Leave to File Amicus Curiae Brief
Joint Motion for an Additional Extension of Briefing Schedule
Joint Motion for an Additional Extension of Briefing Schedule
Joint Motion for an Additional Extension of Briefing Schedule
Zhongguancun Listed Companies Association's Brief as Amicus Curiae in Support of Reversal
Joint Stipulation of Division and Dahua CPA Ltd. for Dismissal of Appeal as to Dahua
Division of Enforcement's Motion to Withdraw Petition for Review of the Initial Decision as to Dahua CPA, Ltd.
Initial Decision
ORDER INSTITUTING ADMINISTRATIVE PROCEEDINGS PURSUANT TO RULE 102(e)(1)(iii) OF THE COMMISSIONS RULES OF PRACTICE AND NOTICE OF HEARING
Second Corrected Order Instituting Administrative Proceeding Pursuant to Rule 102(e)(1)9iii) of the Commission's Rules of Practice and Notice of Hearing
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.
Extension Order
Extension Order
Extension Order
Extension Order
Extension Order
Corrected Order On the Basis of Offers of Settlement of Certain Respondents Implementing Settlement
Order Denying Respondents Post-Hearing Motions For Summary Disposition
Order Granting Motion for Order Permitting Review of Initial Decision with Joinder
Order Denying the Division's Motion to Strike the Notice of Withdrawal of Appearance and Setting a Briefing Schedule
Order Granting Leave to Adduce Additional Evidence and Granting the Petitions for Review
Order Granting Leave to the Zlca to File an Amicus Brief

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