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    <respondents>
      <respondent>Berman, Elliot R., CPA</respondent>
      <respondent>Berman &amp; Company, P.A.</respondent>
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    <date>2016-03-25</date>
    <releaseNumber>34-77447</releaseNumber>
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      <otherReleaseNumber>AAER-3760</otherReleaseNumber>
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    <title>Order Instituting Public Administrative and Cease-and-Desist Proceedings Pursuant to Sections 4C and 21C of the Securities Exchange Act of 1934 and Rule 102(e) of the Commission's Rules of Practice</title>
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    <date>2016-03-28</date>
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    <title>Order Scheduling Hearing and Designating Presiding Judge</title>
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    <date>2016-04-08</date>
    <releaseNumber>AP-3774</releaseNumber>
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    <title>Order Postponing Hearing and Directing the Parties to Hold an Initial Prehearing Conference</title>
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    <date>2016-04-14</date>
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    <title>Order Granting Extension</title>
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    <date>2016-05-03</date>
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    <title>Scheduling Order</title>
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    <date>2016-05-12</date>
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    <title>Respondents' Answer</title>
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    <title>Respondents' Motion for Summary Disposition</title>
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    <date>2016-06-15</date>
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    <title>Order Granting Extension</title>
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    <date>2016-06-10</date>
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    <title>Division's Memorandum in Opposition to Respondents' Motion for Summary Disposition</title>
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    <date>2016-06-29</date>
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    <title>Respondents' Reply Brief in Support of their Motion for Summary Disposition</title>
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    <date>2016-07-22</date>
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    <title>Order Denying Motion  for Summary Disposition</title>
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    <date>2016-07-22</date>
    <releaseNumber>AP-4018</releaseNumber>
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    <title>Order as to the Time and Location of the Final Prehearing Conference and Hearing</title>
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    <date>2016-08-04</date>
    <releaseNumber>AP-4042</releaseNumber>
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    <title>Stay Order</title>
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    <date>2016-08-26</date>
    <releaseNumber>AP-4096</releaseNumber>
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    <title>Order Granting Stay Extension</title>
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  <releaseItem>
    <date>2020-04-22</date>
    <releaseNumber>34-88731</releaseNumber>
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      <otherReleaseNumber>AAER-4130</otherReleaseNumber>
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    <title>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</title>
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