Accounting and Auditing Enforcement Releases

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.

Date Sort ascending	Respondents
Date: July 19, 2012	Respondents: Huron Consulting Group Inc., Gary L. Burge, CPA, and Wayne F. Lipski, CPA Release No. 34-67472, AAER-3394
Date: July 12, 2012	Respondents: Stanley Ng, CPA Release No. 34-67423, AAER-3393
Date: July 3, 2012	Respondents: Gold Standard Mining Corp. Release No. LR-22408, AAER-3401 See Also: SEC Complaint
Date: June 28, 2012	Respondents: FalconStor Software, Inc. Release No. LR-22405, AAER-3392
Date: June 27, 2012	Respondents: H. Clayton Peterson, CPA Release No. 34-67282, AAER-3391
Date: June 19, 2012	Respondents: Laurence M. Brown, CPA Release No. 34-67218, AAER-3389
Date: June 19, 2012	Respondents: Ronald J. Mangini, CPA Release No. 34-67219, AAER-3390
Date: June 8, 2012	Respondents: Kenneth M. Avery, CPA Release No. 34-67164, AAER-3388
Date: May 23, 2012	Respondents: Charles P. Morrison CPA Release No. 34-67048, AAER-3386
Date: May 23, 2012	Respondents: Frank D. Edwards, CA Release No. 34-67049, AAER-3387
Date: May 14, 2012	Respondents: China Natural Gas, Inc. and Qinan Ji Release No. LR-22368, AAER-3385 See Also: SEC Complaint
Date: April 25, 2012	Respondents: Garth R. Peterson Release No. LR-22346, AAER-3384 See Also: SEC Complaint
Date: April 23, 2012	Respondents: SinoTech Energy Limited, Qingzeng Liu, Guoqiang Xin, and Boxun Zhang Release No. LR-22341, AAER-3383
Date: April 18, 2012	Respondents: Don W. Watson, Edward W. O’Brien, and Gary M. Opper Release No. LR-22338, AAER-3382
Date: April 18, 2012	Respondents: John J. Todd, Robert D. Manza, and Jeffrey Weitzen Release No. LR-22335, AAER-3381
Date: April 12, 2012	Respondents: Jorge L. Castillo, CPA Release No. 34-66796, AAER-3380
Date: April 6, 2012	Respondents: Anthony J. Nocella and J. Russell McCann Release No. LR-22321, AAER-3378 See Also: SEC Complaint
Date: April 6, 2012	Respondents: James Li (a/k/a Ching Hua Li), Thomas Chow (a/k/a Man Kit Chow), Roger Kao (a/k/a Chao Chun Kao), Christopher Liu (a/k/a Chi Lei Liu), and Wayne A. Pratt Release No. LR-22324, AAER-3379
Date: April 4, 2012	Respondents: John M. Williams Release No. 34-66737, AAER-3377
Date: April 4, 2012	Respondents: Bryan N. Polozola Release No. 34-66735, AAER-3376
Date: April 2, 2012	Respondents: Michael A. Baker and Michael T. Gluk Release No. LR-22315, AAER-3375
Date: March 26, 2012	Respondents: Biomet, Inc. Release No. LR-22306, AAER-3374 See Also: SEC Complaint
Date: March 22, 2012	Respondents: Mark Leslie, Kenneth E. Lonchar, Paul A. Sallaberry, Michael M. Cully, and Douglas S. Newton Release No. LR-22304, AAER-3373
Date: March 14, 2012	Respondents: Mark A. Jackson and James J. Ruehlen; Thomas F. O’Rourke Release No. LR-22290, AAER-3371
Date: March 13, 2012	Respondents: Larry Goldstone, Clarence Simmons, and Jane Starrett Release No. LR-22287, AAER-3370 See Also: SEC Complaint
Date: March 13, 2012	Respondents: Fernando J. Espuelas et al. Release No. LR-22285, AAER-3369
Date: March 8, 2012	Respondents: Koss Corporation and Michael J. Koss Release No. LR-22279, AAER-3368
Date: Feb. 27, 2012	Respondents: Robert Chiu, (A/K/A Chi Hung Chiu) Release No. 34-66479, AAER-3367
Date: Feb. 22, 2012	Respondents: Ming Zhao and Liping Zhu Release No. LR-22264, AAER-3372 See Also: SEC Complaint
Date: Feb. 7, 2012	Respondents: Shaun P. Whiteley Release No. 34-66353, AAER-3366
Date: Feb. 7, 2012	Respondents: Lynne Norman Release No. 34-66352, AAER-3365
Date: Feb. 7, 2012	Respondents: Matthew Bell, ACA Release No. 34-66351, AAER-3364
Date: Feb. 6, 2012	Respondents: Smith & Nephew PLC Release No. LR-22252, AAER-3363 See Also: SEC Complaint
Date: Feb. 2, 2012	Respondents: Dale Shafer, CPA Release No. 34-66312, AAER-3362
Date: Jan. 31, 2012	Respondents: John J. Todd, Robert D. Manza, and Jeffrey Weitzen Release No. LR-22244, AAER-3361
Date: Jan. 30, 2012	Respondents: Robert Chiu (a/k/a Chi Hung Chiu); James Li (a/k/a Ching Hua Li), Thomas Chow (a/k/a Man Kit Chow), Roger Kao (a/k/a Chao Chun Kao), Christopher Liu (a/k/a Chi Lei Liu), and Wayne A. Pratt Release No. LR-22243, AAER-3360 See Also: SEC Complaint
Date: Jan. 30, 2012	Respondents: Symmetry Medical, Inc. and Fred L. Hite Release No. 34-66268, AAER-3358
Date: Jan. 30, 2012	Respondents: Christopher J. Kelly, ACA and Margaret Hebb, ACA Release No. 34-66269, AAER-3359
Date: Jan. 26, 2012	Respondents: Paul Free, CPA (Order Denying a Stay or Postponement of Proceedings) Release No. 34-66260, AAER-3357
Date: Jan. 25, 2012	Respondents: Len A. Familant and Paul V. Greene Release No. LR-22237, AAER-3356 See Also: SEC Complaint
Date: Jan. 11, 2012	Respondents: Imperiali, Inc. Release No. LR-22224, AAER-3355 See Also: SEC Complaint
Date: Jan. 10, 2012	Respondents: Todd Farha, et al. Release No. LR-22221, AAER-3353 See Also: SEC Complaint
Date: Jan. 10, 2012	Respondents: R.E. Bassie & Co. and R. Everett Bassie, C.P.A. Release No. AAER-3354
Date: Jan. 4, 2012	Respondents: Life Partners Holdings, Inc., Brian D. Pardo, R. Scott Peden and David M. Martin Release No. LR-22219, AAER-3351
Date: Jan. 4, 2012	Respondents: JBI, Inc., John Bordynuik and Ronald Baldwin, Jr. Release No. LR-22220, AAER-3352 See Also: SEC Complaint
Date: Dec. 23, 2011	Respondents: Craig On, CPA Release No. 34-66051, AAER-3350
Date: Dec. 21, 2011	Respondents: Eric Jon Strasser Release No. 34-66024, AAER-3349
Date: Dec. 20, 2011	Respondents: Aon Corporation Release No. LR-22203, AAER-3348
Date: Dec. 16, 2011	Respondents: Stuart W. Fuhlendorf Release No. LR-22199, AAER-3346
Date: Dec. 16, 2011	Respondents: Stuart W. Fuhlendorf, Release No. 34-65996, AAER-3347
Date: Dec. 15, 2011	Respondents: Juan Carlos Guillén Zerpa Release No. 34-65985, AAER-3345
Date: Dec. 14, 2011	Respondents: Kempisty & Company, Certified Public Accountants, P.C., Philip C. Kempisty, CPA, and John Anthony Rubino, CPA Release No. 34-65950, AAER-3344
Date: Dec. 13, 2011	Respondents: Michael Resnick et al. Release No. LR-22192, AAER-3343
Date: Dec. 13, 2011	Respondents: Uriel Sharef, Ulrich Bock, Carlos Sergi, Stephan Signer, Herbert Steffen, Andres Truppel and Bernd Regendantz Release No. LR-22190, AAER-3342 See Also: SEC Complaint
Date: Dec. 5, 2011	Respondents: Mark A. Konyndyk, CPA Release No. 34-65882, AAER-3339
Date: Dec. 2, 2011	Respondents: Nancy S.W. Chu et al. Release No. LR-22174, AAER-3341
Date: Nov. 16, 2011	Respondents: J.T. Battenberg, III and Paul Free Release No. LR-22156, AAER-3340
Date: Nov. 16, 2011	Respondents: Steven M. Des Champs, CPA Release No. 34-65754, AAER-3336
Date: Nov. 16, 2011	Respondents: Free, Paul, CPA Release No. 34-65759, AAER-3338
Date: Nov. 16, 2011	Respondents: Martha W. Vlcek, CPA Release No. 34-65755, AAER-3337
Date: Nov. 7, 2011	Respondents: Fernando J. Espuelas et al. Release No. LR-22147, AAER-3335
Date: Nov. 3, 2011	Respondents: Ran H. Furman (Corrected) Cameron Elliot, Administrative Law Judge Release No. 34-65680, AAER-3334
Date: Oct. 25, 2011	Respondents: William J. Tennant, CPA Release No. 34-65621, AAER-3332
Date: Oct. 25, 2011	Respondents: Anthony J. Cuti, CPA Release No. 34-65620, AAER-3331
Date: Oct. 24, 2011	Respondents: Koss Corporation and Michael J. Koss Release No. LR-22138, AAER-3330 See Also: SEC Complaint
Date: Oct. 20, 2011	Respondents: Michael G. Horsey, CPA, Michael D. Watson, CPA, and Sallie D. Feldman, CPA Release No. 34-65600, AAER-3329
Date: Oct. 13, 2011	Respondents: Watts Water Technologies, Inc. and Leesen Chang Release No. 34-65555, AAER-3328
Date: Oct. 11, 2011	Respondents: Thomas S. Wu, Ebrahim Shabudin, Thomas T. Yu, and Craig S. On Release No. LR-22121, AAER-3327 See Also: SEC Complaint
Date: Oct. 6, 2011	Respondents: Christopher Sells and Timothy Murawski Release No. LR-22116, AAER-3326 See Also: SEC Complaint
Date: Oct. 3, 2011	Respondents: Thomas Y. Jimenez (CPA) Release No. 34-65466, AAER-3325
Date: Sept. 29, 2011	Respondents: John Michael Kelly, Steven E. Rindner, Joseph A. Ripp, and Mark Wovsaniker Release No. LR-22109, AAER-3324
Date: Sept. 27, 2011	Respondents: LPB Capital d/b/a Family Office Group, LLC and Gary J. Pappas Release No. 34-65409, IA-3290, AAER-3323
Date: Sept. 21, 2011	Respondents: Larry Lee Crawford (CPA) Release No. 34-65377, AAER-3322
Date: Sept. 16, 2011	Respondents: Escala Group, Inc., Gregory Manning, and Larry Lee Crawford, CPA Release No. LR-22095, AAER-3321
Date: Sept. 14, 2011	Respondents: Wayne A. Pratt, CPA Release No. 34-65340, AAER-3320
Date: Sept. 8, 2011	Respondents: Deloitte Touche Tohmatsu CPA Ltd. Release No. LR-22088, AAER-3319 See Also: SEC court filing , and Application
Date: Sept. 6, 2011	Respondents: Ran H. Furman (Corrected) Cameron Elliot, Administrative Law Judge Release No. 34-65271, AAER-3318
Date: Sept. 2, 2011	Respondents: Leland G. Orr Release No. 34-65260, AAER-3317
Date: Sept. 2, 2011	Respondents: Travis W. Vrbas Release No. 34-65254, AAER-3316
Date: Aug. 31, 2011	Respondents: James Li, Thomas Chow, Roger Kao, and Wayne A. Pratt Release No. LR-22075, AAER-3315 See Also: SEC Complaint
Date: Aug. 30, 2011	Respondents: James O'Leary Release No. LR-22074, AAER-3314 See Also: SEC Complaint
Date: Aug. 15, 2011	Respondents: Michael Strauss, Stephen Hozie and Robert Bernstein Release No. LR-22067, AAER-3313
Date: Aug. 5, 2011	Respondents: Steven Scoppetuolo, CPA Release No. 34-65051, AAER-3312
Date: Aug. 4, 2011	Respondents: Karlheinz Redekopp Release No. LR-22060, AAER-3311
Date: Aug. 4, 2011	Respondents: Karlheinz Redekopp, CGA Release No. 34-65030, AAER-3310
Date: Aug. 2, 2011	Respondents: Jordan H. Mintz Release No. 34-65012, AAER-3309
Date: July 29, 2011	Respondents: James E. Koenig Release No. LR-22054, AAER-3308
Date: July 27, 2011	Respondents: Diageo plc Release No. 34-64978, AAER-3307
Date: July 21, 2011	Respondents: John N. Irwin, CPA Release No. 34-64941, AAER-3305
Date: July 18, 2011	Respondents: Robert D. Orr, Leland G. Orr, Michael S. Lowry, Michael S. Hess, Kyle L. Garst, and Travis W. Vrbas Release No. LR-22046, AAER-3304
Date: July 14, 2011	Respondents: Joseph F. Sofo, CPA Release No. 33-9237, IA-3239, AAER-3303
Date: July 13, 2011	Respondents: Armor Holdings, Inc. Release No. LR-22037, AAER-3302 See Also: SEC Complaint
Date: July 5, 2011	Respondents: John Raffle, David Applegate and Kathy Raffle Release No. LR-22027, AAER-3299 See Also: SEC Complaint
Date: July 5, 2011	Respondents: Lawrence Collins, CPA Release No. 34-64808, AAER-3300
Date: July 1, 2011	Respondents: Fernando J. Espuelas et al. Release No. LR-22023, AAER-3298
Date: June 30, 2011	Respondents: LaBarge, Inc. Release No. 34-64776, AAER-3297
Date: June 27, 2011	Respondents: Dohan + Company CPA, Steven H. Dohan, CPA, Nancy L. Brown, CPA, and Erez Bahar, CA Carol Fox Foelak, Administrative Law Judge Release No. 420, 34-64970, AAER-3306 See Also: Finality Order, Release No. 34-64970
Date: June 27, 2011	Respondents: Peter L. Jensen and Thomas C. Tekulve, Jr. Release No. LR-22014, AAER-3301 See Also: SEC Complaint
Date: June 22, 2011	Respondents: Morgan Asset Management, Inc.; Morgan Keegan & Company, Inc.;James C. Kelsoe, Jr.; and Joseph Thompson Weller, CPA Release No. 34-64720, IA-3218, IC-29704, AAER-3296
Date: June 21, 2011	Respondents: Paul R. Allen Release No. LR-22007, AAER-3295 See Also: SEC Complaint