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: March 25, 2004	Respondents: Cedric Kushner Promotions, Inc., Cedric Kushner, James DiLorenzo, and Steven Angel Release No. LR-18638, AAER-1979
Date: March 17, 2004	Respondents: Scott D. Sullivan Release No. 33-8402, AAER-1977, 34-49431
Date: March 17, 2004	Respondents: CMS Energy Corp. and Terry Woolley Release No. 33-8403, AAER-1978, 34-49432
Date: March 12, 2004	Respondents: David G. Sherman Release No. LR-18622, AAER-1976
Date: March 11, 2004	Respondents: Rollin S. Dick and James S. Adams Release No. LR-18621, AAER-1975
Date: March 10, 2004	Respondents: Ed Johnson and MERL Holdings Inc.com Release No. LR-18618, AAER-1974
Date: March 10, 2004	Respondents: BJ Services Company Release No. 34-49390, AAER-1972
Date: March 10, 2004	Respondents: Conseco, Inc. Release No. 34-49392, AAER-1973
Date: March 9, 2004	Respondents: William H. Rinehart, Jonathan A. Beck, and Kevin P. Clark Release No. LR-18615, AAER-1971
Date: March 8, 2004	Respondents: Richard P. Smyth, Arnold E. Johns, Jr., Michael J. Becker and Alan T. Davis Release No. LR-18612, AAER-1970
Date: March 5, 2004	Respondents: Richard Rambahal, et al. Release No. LR-18608, AAER-1968
Date: March 4, 2004	Respondents: DT Industries Inc. Release No. 34-49364, AAER-1967
Date: March 2, 2004	Respondents: Scott D. Sullivan Release No. LR-18605, AAER-1966
Date: Feb. 27, 2004	Respondents: Jon Clark and Sarah Hume Release No. LR-18598, AAER-1965
Date: Feb. 25, 2004	Respondents: ClearOne Communications, Inc et al. Release No. LR-18592, AAER-1963
Date: Feb. 25, 2004	Respondents: Don-Allen Ruttenberg Release No. LR-18595, AAER-1964
Date: Feb. 24, 2004	Respondents: Steven L. Mortensen Release No. 34-49308, AAER-1961
Date: Feb. 24, 2004	Respondents: Christopher S. Hall Release No. 34-49307, AAER-1960
Date: Feb. 24, 2004	Respondents: Steven F. Stork Release No. 34-49309, AAER-1962
Date: Feb. 19, 2004	Respondents: Richard A. Causey and Jeffrey K. Skilling Release No. LR-18582, AAER-1959
Date: Feb. 17, 2004	Respondents: Dean A. Nichols Release No. LR-18578, AAER-1958
Date: Feb. 13, 2004	Respondents: Performance Food Group Company Release No. 34-49243, AAER-1957
Date: Feb. 10, 2004	Respondents: John R. Boyd, and Christopher Curbello Release No. LR-18572, AAER-1956
Date: Feb. 6, 2004	Respondents: Jonathan G. Epstein Release No. LR-18571, AAER-1955
Date: Feb. 6, 2004	Respondents: Robert G. Kutsenda, CPA Release No. 34-49206, AAER-1954
Date: Feb. 6, 2004	Respondents: Lee R. Fontaine, CPA Release No. 34-49204, AAER-1953
Date: Feb. 5, 2004	Respondents: Cumulus Media Inc. et al. Release No. LR-18566, AAER-1951
Date: Feb. 4, 2004	Respondents: Richard R. Ross, CPA Release No. 33-8361, 34-49186, AAER-1950
Date: Feb. 4, 2004	Respondents: James Thomas McCurdy, CPA Release No. 34-49182, AAER-1952 PDF version See Also: CPA Release No. AAER-1952 PDF version
Date: Jan. 22, 2004	Respondents: Richard A. Causey Release No. LR-18551, AAER-1947
Date: Jan. 22, 2004	Respondents: Lloyd Silverstein Release No. LR-18552, AAER-1948
Date: Jan. 21, 2004	Respondents: Hollinger International, Inc. Release No. LR-18550, AAER-1946
Date: Jan. 20, 2004	Respondents: Grant Thornton LLP, Doeren Mayhew & Co. P.C., Peter M. Behrens, CPA, Marvin J. Morris, CPA, and Benedict P. Rybicki, CPA Release No. 33-8355, 34-49101, AAER-1945 See Also: the Order in this matter
Date: Jan. 16, 2004	Respondents: Corrpro Companies, Inc. Release No. LR-18547, AAER-1944
Date: Jan. 15, 2004	Respondents: Weiser LLP, Victor R. Wahba, CP and Stuart A. Nussbaum, CPA Release No. 34-49082, 40-2208, AAER-1943
Date: Jan. 14, 2004	Respondents: Andrew S. Fastow Release No. LR-18543, AAER-1942
Date: Jan. 13, 2004	Respondents: Kevin J. Morrison, et al. Release No. LR-18540, AAER-1940
Date: Jan. 9, 2004	Respondents: Dorothy L. Mahler, John W. Bracewell, III, and Patricia L. Jones Release No. LR-18536, AAER-1939
Date: Jan. 7, 2004	Respondents: Robert Quattrone, et al. Release No. LR-18534, AAER-1938
Date: Jan. 6, 2004	Respondents: Henry C. Yuen et al. Release No. LR-18530, AAER-1937
Date: Dec. 30, 2003	Respondents: Parmalat Finanziaria S.p.A. Release No. LR-18527, AAER-1936
Date: Dec. 24, 2003	Respondents: Vivendi Universal, S.A., Jean-Marie Messier, and Guillaume Hannezo Release No. LR-18523, AAER-1935
Date: Dec. 23, 2003	Respondents: Rent-Way, Inc., et al., Jeffrey A. Conway, Matthew J. Marini, Jeffrey K. Underwood Release No. LR-18521, AAER-1934
Date: Dec. 22, 2003	Respondents: Eddy Lynn Patterson Release No. LR-18519, AAER-1933
Date: Dec. 19, 2003	Respondents: Canadian Imperial Bank of Commerce, Daniel Ferguson, Ian Schottlaender, and Mark Wolf Release No. LR-18517, AAER-1932
Date: Dec. 19, 2003	Respondents: Mary E. Crabtree Release No. 34-48961, AAER-1929
Date: Dec. 19, 2003	Respondents: Genesco Inc. Release No. 34-48962, AAER-1930
Date: Dec. 18, 2003	Respondents: Kevin Lasky et al. Release No. LR-18512, AAER-1926
Date: Dec. 18, 2003	Respondents: Charles D. Erwin and Michael J. McGhan; Hanover Compressor Company and William S. Goldberg Release No. LR-18514, AAER-1928
Date: Dec. 18, 2003	Respondents: Richard Marks Release No. LR-18511, AAER-1925
Date: Dec. 18, 2003	Respondents: Hanover Compressor Company and William S. Goldberg, Release No. 34-48951, AAER-1927
Date: Dec. 12, 2003	Respondents: Stoffer et al. Release No. LR-18503, AAER-1923
Date: Dec. 12, 2003	Respondents: Cumulus Media Inc. et al. Release No. LR-18504, AAER-1922
Date: Dec. 11, 2003	Respondents: Thomas D. Costello Release No. 34-48906, AAER-1921
Date: Dec. 10, 2003	Respondents: Peter F. Kuebler, CPA Release No. 34-48901, AAER-1920
Date: Dec. 3, 2003	Respondents: Sam Leopold, Richard R. Ross, Phillip D. Teal, James T. Montrose, Norman B. Cowgill, Jay S. Ozer, and Bradley J. Schmidt Release No. LR-18485, AAER-1919
Date: Nov. 18, 2003	Respondents: Bernard F. Bradstreet Release No. LR-18469, AAER-1918
Date: Nov. 17, 2003	Respondents: Schick Technologies, Inc., David B. Schick and Fred Levine Release No. LR-18464, AAER-1915
Date: Nov. 17, 2003	Respondents: Bruce Hill, et al. Release No. LR-18467, AAER-1916
Date: Nov. 17, 2003	Respondents: Kevin J. Morrison, et al. Release No. LR-18463, AAER-1914
Date: Nov. 17, 2003	Respondents: William J. Burke Release No. LR-18468, AAER-1917
Date: Nov. 13, 2003	Respondents: John J. Todd, Robert D. Manza and Jeffrey Weitzen Release No. LR-18454, AAER-1912
Date: Nov. 13, 2003	Respondents: Axeda Systems Inc., Jason C. Liu and Stewart C. Adams Release No. 34-48783, AAER-1913
Date: Nov. 13, 2003	Respondents: Gateway, Inc. Release No. 33-8338, AAER-1911
Date: Nov. 12, 2003	Respondents: Rita J. McConville and Kevin M. Harris Release No. 34-48770, AAER-1910
Date: Nov. 10, 2003	Respondents: WorldCom Inc. Release No. LR-18451, AAER-1909
Date: Oct. 30, 2003	Respondents: David W. Delainey Release No. LR-18435, AAER-1907
Date: Oct. 30, 2003	Respondents: Sport-Haley, Inc., Robert G. Tomlinson, Steve S. Auger, Kenneth R. LeCrone Release No. LR-18437, AAER-1908
Date: Oct. 22, 2003	Respondents: Rodney R. Proto and Earl E. DeFrates, Bruce E. Snyder, Jr. Release No. LR-18422, AAER-1904
Date: Oct. 22, 2003	Respondents: Victor Herman, CPA Release No. 34-48682, AAER-1906
Date: Oct. 22, 2003	Respondents: Anne H. Long, CPA Release No. 34-48679, AAER-1905
Date: Oct. 21, 2003	Respondents: Gerald H. Levine and Marie A. Levine Release No. LR-18420, AAER-1903
Date: Oct. 17, 2003	Respondents: Ronald J. Hottovy Release No. LR-18417, AAER-1901
Date: Oct. 17, 2003	Respondents: Peter C. Ferraro and William G. Stayduhar Release No. 34-48655, AAER-1900
Date: Oct. 17, 2003	Respondents: Peter C. Ferraro and William G. Stayduhar Release No. 34-48654, AAER-1899
Date: Oct. 16, 2003	Respondents: Arabian American Development Company and Hatem El-Khalidi Release No. LR-18412, AAER-1902
Date: Oct. 16, 2003	Respondents: Arabian American Development Company and Hatem El-Khalidi Release No. 34-48638, AAER-1898
Date: Oct. 15, 2003	Respondents: Dale Peterson et al. Release No. LR-18410, AAER-1896
Date: Oct. 15, 2003	Respondents: VantageMed Corporation Release No. 34-48629, AAER-1897
Date: Oct. 9, 2003	Respondents: Wesley H. Colwell AAER-1894 Release No. LR-18403, AAER-1894
Date: Oct. 9, 2003	Respondents: Gregory L. English AAER-1893 Release No. LR-18402, AAER-1893
Date: Oct. 9, 2003	Respondents: NCI Building Systems, Inc. Release No. 34-48608, AAER-1892
Date: Oct. 7, 2003	Respondents: Jeffrey S. Schneider Release No. LR-18395, AAER-1890
Date: Oct. 6, 2003	Respondents: Richard P. Vatcher Release No. LR-18394, AAER-1891
Date: Oct. 6, 2003	Respondents: Jeffrey S. Schneider Release No. 33-8300, 34-48594, AAER-1889
Date: Oct. 2, 2003	Respondents: Sidney V. Corder, Randal J. Sage and Brian J. Yates Release No. LR-18387, AAER-1886
Date: Oct. 2, 2003	Respondents: Dennis A. Bakal, Susan P. Dial and William S. Cole Release No. LR-18388, AAER-1887
Date: Oct. 1, 2003	Respondents: Greg Waring and Craig Treloar Release No. LR-18382, AAER-1883
Date: Oct. 1, 2003	Respondents: Laurence M. Simon, CPA Release No. 34-48580, AAER-1885
Date: Oct. 1, 2003	Respondents: Richard Fiedelman, CPA Release No. 34-48578, AAER-1884
Date: Sept. 30, 2003	Respondents: Timothy McCool Release No. 33-8296, 34-48575, AAER-1882
Date: Sept. 30, 2003	Respondents: Scott Miller Release No. 34-48571, AAER-1881
Date: Sept. 30, 2003	Respondents: Adam S. Richards Release No. 34-48570, AAER-1880
Date: Sept. 29, 2003	Respondents: Sport-Haley, Inc., Robert G. Tomlinson, and Steve S. Auger Release No. LR-18371, AAER-1877
Date: Sept. 29, 2003	Respondents: Loren D. Pfau Release No. LR-18374, AAER-1878
Date: Sept. 29, 2003	Respondents: James C. Horne Release No. LR-18370, AAER-1876
Date: Sept. 29, 2003	Respondents: Loren D. Pfau Release No. 33-8295, 34-48559, AAER-1879
Date: Sept. 26, 2003	Respondents: Analytical Surveys, Inc. Release No. 34-48549, AAER-1875
Date: Sept. 25, 2003	Respondents: Akorn, Inc. Release No. 34-48546, AAER-1873
Date: Sept. 25, 2003	Respondents: Stephen Scott Lowber, CPA Release No. 34-48537, AAER-1870