Order Instituting Administrative and Cease-and-Desist Proceedings Pursuant to Section 8A of the Securities Act of 1933 and Sections 4C, 15(b)(6), and 21C of the Securities Exchange Act of 1934, and Rule 102(e) of the Commission's Rules of Practice, and Notice of Hearing

2019-09-23 3-16339 Briner, John, Esq. Dalmy, Diane. Esq. De Joya Griffith, LLC De Joya, Arthur, CPA Griffith, Jason, CPA Whetman, Chris, CPA Zhang, Philip, CPA M&K CPAs, PLLC Manis, Matt, CPA Ridenour, Jon, CPA Ortego, Ben, CPA /litigation/apdocuments/ap-3-16339.xml 2015-01-15 33-9699 34-74065 Order Instituting Administrative and Cease-and-Desist Proceedings Pursuant to Section 8A of the Securities Act of 1933 and Sections 4C, 15(b)(6), and 21C of the Securities Exchange Act of 1934, and Rule 102(e) of the Commission's Rules of Practice, and Notice of Hearing /litigation/admin/2015/33-9699.pdf 2015-01-20 AP-2230 Order Scheduling Hearing and Designating Presiding Judge /alj/aljorders/2015/ap-2230.pdf 2015-01-23 AP-2249 Order Postponing Hearing and Scheduling Prehearing Conference /alj/aljorders/2015/ap-2249.pdf 2015-02-02 Division's Proof of Service. /litigation/apdocuments/3-16339-event-10.pdf 2015-02-03 Letter of 2/2/15 to ALJ from David Stoelting Listing Issues Discussed At the Telephonic Meet and Confer On 1/29/15 /litigation/apdocuments/3-16339-event-11.pdf 2015-02-18 AP-2324 Order Following Prehearing Conference /alj/aljorders/2015/ap-2324.pdf 2015-02-18 AP-2326 Order to Show Cause /alj/aljorders/2015/ap-2326.pdf 2015-02-18 Answer of Respondent Ben Ortego. /litigation/apdocuments/3-16339-event-19.pdf 2015-02-23 Answer of Respondents De Joya Griffith, LLC, Arthur DeJoya, Jason Griffith, Chris Whetman and Philip Zhang /litigation/apdocuments/3-16339-event-21.pdf 2015-02-13 Answer of Respondents M&K CPAs, LLC, John Ridenour, and Matthew Manis /litigation/apdocuments/3-16339-event-13.pdf 2015-02-25 Answer of Respondent Diane Dalmy. /litigation/apdocuments/3-16339-event-22.pdf 2015-02-27 Division's Opposition to the Motions to Sever of Respondents M&K CPAs, LLC, Jon Ridenour, Matthew Manis and Denise Dalmy /litigation/apdocuments/3-16339-event-24.pdf 2015-03-03 Respondents M&K CPAs, PLLC, Jon Ridenour, and Matthew Manis On Motion to Sever Hearing /litigation/apdocuments/3-16339-event-26.pdf 2015-03-12 AP-2413 Order /alj/aljorders/2015/ap-2413.pdf 2015-03-26 AP-2465 Order /alj/aljorders/2015/ap-2465.pdf 2015-03-26 AP-2467 Notice of Hearing Location /alj/aljorders/2015/ap-2467.pdf 2015-03-12 Respondent John Brine's Answer /litigation/apdocuments/3-16339-event-29.pdf 2015-04-10 AP-2532 Order /alj/aljorders/2015/ap-2532.pdf 2015-04-06 Respondent De Joya's Motion for Summary Disposition /litigation/apdocuments/3-16339-event-37.pdf 2015-04-13 Joint Motion of Division and Respondent's M&K CPAs, PLLC, Matt Manis, Jon Ridenour, and Ben Ortego, to Stay Proceedings as to M&K CPAs, PLLC, Matt Manis, Jon Ridenour, and Ben Ortego /litigation/apdocuments/3-16339-event-42.pdf 2015-04-13 AP-2535 Stay Order as to Four Respondents /alj/aljorders/2015/ap-2535.pdf 2015-04-17 AP-2555 Order On Motion for Summary Disposition /alj/aljorders/2015/ap-2555.pdf 2015-04-17 AP-2556 Stay Order as to Five Respondents /alj/aljorders/2015/ap-2556.pdf 2015-04-09 Division's Opposition to De Joya Respondent's Motion for Summary Disposition of Sec's Claims for Violation of Section 17(a) of the Securities Act of 1933 /litigation/apdocuments/3-16339-event-40.pdf 2015-04-23 AP-2577 Order on Motions for Changes to Procedural Schedule /alj/aljorders/2015/ap-2577.pdf 2015-04-29 AP-2602 Revised Notice of Hearing Location /alj/aljorders/2015/ap-2602.pdf 2015-05-07 AP-2643 Order Scheduling Prehearing Conference /alj/aljorders/2015/ap-2643.pdf 2015-05-11 AP-2656 Order Extending Stay as to Chris Whetman, CPA /alj/aljorders/2015/ap-2656.pdf 2015-05-11 AP-2656A Corrected Order Extending Stay as to Chris Whetman, CPA /alj/aljorders/2015/ap-2656a.pdf 2015-05-20 AP-2693 Order Following Prehearing Conference and Finding One Respondent in Default /alj/aljorders/2015/ap-2693.pdf 2015-05-29 AP-2738 Post-Hearing Order /alj/aljorders/2015/ap-2738.pdf 2015-05-12 Division's Prehearing Brief /litigation/apdocuments/3-16339-event-57.pdf 2015-05-19 Division's Motion for an Order Requiring Respondent John Briner to Show Cause Why a Default Judgement Should Not Be Entered Against Him /litigation/apdocuments/3-16339-event-59.pdf 2015-06-11 AP-2803 Stay Order as to John Briner, Esq. /alj/aljorders/2015/ap-2803.pdf 2015-06-12 Joint Motion of Division of Enforcement and Respondent John Briner to Stay Proceedings as to John Briner /litigation/apdocuments/3-16339-event-67.pdf 2015-07-09 AP-2921 Order Extending Stay /alj/aljorders/2015/ap-2921.pdf 2015-06-25 Division's Post-Hearing Brief Against Respondent Diane Dalmy /litigation/apdocuments/3-16339-event-71.pdf 2015-07-01 Respondent Dalmy's Proposed Findings of Fact and Conclusions of Law /litigation/apdocuments/3-16339-event-74.pdf 2015-07-20 Respondent Dalmy's Response to the Division's Post-Hearing Brief /litigation/apdocuments/3-16339-event-77.pdf 2015-09-18 33-9916 34-75946 Order Making Findings and Imposing Remedial Sanctions and a Cease-and-Desist Order Pursuant to Section 8A of the Securities Act of 1933 and Section 15(b)(6) of the Securities Exchange Act of 1934 and Instituting Public Administrative Proceedings, and Imposing Sanctions, Pursuant to Rule 102(e) of the Commission's Rules of Practice, as to John Briner, Esq. /litigation/admin/2015/33-9916.pdf 2015-09-18 33-9917 34-75947 AAER-3699 Order Making Findings and Imposing Remedial Sanctions and a Cease-and-Desist Order Pursuant to Section 8A of the Securities Act of 1933 and Sections 4C and 21C of the Securities Exchange Act of 1934, and Rule 102(e) of the Commission's Rules of Practice as to De Joya Griffith, LLC, Arthur De Joya, CPA, Jason Griffith, CPA, and Philip Zhang, CPA /litigation/admin/2015/33-9917.pdf 2015-09-18 33-9918 34-75948 AAER-3700 Order Making Findings and Imposing Remedial Sanctions and a Cease-and-Desist Order Pursuant to Section 8A of the Securities Act of 1933 and Sections 4C and 21C of the Securities Exchange Act of 1934, and Rule 102(e) of the Commission's Rules of Practice as to M&K CPAs, PLLC, Matt Manis, CPA, and Jon Ridenour, CPA /litigation/admin/2015/33-9918.pdf 2015-09-18 33-9919 34-75949 AAER-3701 Order Making Findings and Imposing Remedial Sanctions and a Cease-and-Desist Order Pursuant to Section 8A of the Securities Act of 1933 and Sections 4C and 21C of the Securities Exchange Act of 1934, and Rule 102(e) of the Commission's Rules of Practice as to Ben Ortego, CPA /litigation/admin/2015/33-9919.pdf 2015-09-18 33-9921 34-75951 Order Dismissing Chris Whetman, CPA From Proceeding /litigation/admin/2015/33-9921.pdf 2015-09-18 ID-886 Initial Decision as to Diane Dalmy, Esq. /alj/aljdec/2015/id886jeg.pdf 2015-10-13 Respondent Dalmy's Petition for Review /litigation/apdocuments/3-16339-event-87.pdf 2015-11-04 33-9977 Order Granting Petition for Review and Scheduling Briefs /litigation/opinions/2015/33-9977.pdf 2017-06-20 33-10373 Stay Notice /litigation/opinions/2017/33-10373.pdf 2017-12-06 AP-5293 Notice to the Parties and Order Following Remand /alj/aljorders/2017/ap-5293.pdf 2018-01-08 Letter Dated 1/5/18 from Division to ALJ Requesting Ratification of Previous Decisions Issued, with Proposed Order /litigation/apdocuments/3-16339-event-95.pdf 2018-01-26 AP-5538 Order Ratifying Prior Actions /alj/aljorders/2018/ap-5538.pdf 2018-04-05 33-10477 Supplemental Briefing Order /litigation/opinions/2018/33-10477.pdf 2018-05-04 Division's Supplemental Brief in Opposition to Respondent Diane Dalmy's Appeal of Initial Decision /litigation/apdocuments/3-16339-event-99.pdf 2018-05-25 Division's Notice of Additional Authority as to Respondent Diane Dalmy with Exhibits 1-5 /litigation/apdocuments/3-16339-event-100.pdf 2018-08-23 AP-5954 Notice from the Chief Administrative Law Judge /alj/aljorders/2018/ap-5954.pdf 2018-09-12 AP-5955 Chief Administrative Law Judge’s Order Assigning Proceedings Post Lucia v. SEC /alj/aljorders/2018/ap-5955.pdf 2018-09-18 AP-5989 Reassignment Order /alj/aljorders/2018/ap-5989.pdf 2018-09-21 AP-6064 Order Following Reassignment /alj/aljorders/2018/ap-6064.pdf 2018-10-11 AP-6162 Order Granting Extension /alj/aljorders/2018/ap-6162.pdf 2018-12-10 AP-6391 Order Granting Second Extension /alj/aljorders/2018/ap-6391.pdf 2018-12-26 Division's Motion to Dismiss (as to Diane Dalmy) and for a stay pending the Commission's consideration thereof /litigation/apdocuments/3-16339-event-112.pdf 2019-06-24 33-10652 Order Dismissing Proceeding /litigation/opinions/2019/33-10652.pdf 2019-09-23 34-87063 Order Granting Application for Reinstatement to Appear and Practice Before the Commission as an Accountant Responsible for the Preparation or Review of Financial Statements Required to Be Filed with the Commission /litigation/admin/2019/34-87063.pdf