U.S. SECURITIES AND EXCHANGE COMMISSION
Litigation Release No. 23372 / September 30, 2015
Accounting and Auditing Enforcement Release No. 3709 / September 30, 2015
Securities and Exchange Commission v. Michael J. Moore, Civil Action No. 2:15-cv-01865 (D. Nev.)
SEC Charges Las Vegas-Based Accountant with Violating SEC and PCAOB Orders
On September 29, 2015, the Securities and Exchange Commission filed a complaint in the U.S. District Court for the District of Nevada against Michael J. Moore. Moore, formerly a certified public accountant, is a resident of Las Vegas, Nevada.
The SEC alleged in its complaint that Moore violated two regulatory orders:
The SEC’s complaint seeks a district court order directing that Moore comply with the SEC order, a permanent injunction prohibiting future violations by Moore of SOX Section 105(c)(7)(B), an order that Moore disgorge all ill-gotten gains he obtained as a result of his violations plus prejudgment interest thereon, and imposition of a civil penalty.
The SEC’s investigation was conducted by Janet Moser of the Los Angeles Regional Office and supervised by Victoria Levin. Karen Matteson will lead the SEC’s litigation.
For additional information see Securities and Exchange Commission v. Michael J. Moore and Moore & Associates Chartered, Civil Action No. 2:09-cv-01637-LDG-GWF (D. Nev.) and Litigation Release No. 21189A (Aug. 27, 2009); and In the Matter of Michael J. Moore, CPA and Moore & Associates Chartered, SEC AP File No. 3-13640, 2009 SEC LEXIS 3714 (Oct. 6, 2009).