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: 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
Date: Sept. 24, 2003	Respondents: Christine B. Hoberg Release No. 34-48536, AAER-1869
Date: Sept. 23, 2003	Respondents: Jeffrey R. Anderson and Scott H. Miller Release No. LR-18358, AAER-1868
Date: Sept. 22, 2003	Respondents: Richard I. Berger and Bonnie K. Metz Release No. LR-18357, AAER-1867
Date: Sept. 18, 2003	Respondents: Sophia M. Kabler Release No. LR-18355, AAER-1864
Date: Sept. 16, 2003	Respondents: Jeffrey A. Conway, CPA Release No. 34-48492, AAER-1863
Date: Sept. 11, 2003	Respondents: Christine B. Hoberg Release No. LR-18343, AAER-1860
Date: Sept. 11, 2003	Respondents: Stephen D. Price Release No. LR-18345, AAER-1862
Date: Sept. 11, 2003	Respondents: Brightpoint, Inc., American International Group, Inc., Phillip Bounsall, John Delaney and Timothy Harcharik Release No. LR-18340, AAER-1858
Date: Sept. 11, 2003	Respondents: Stephen D. Price Release No. 34-48485, AAER-1861
Date: Sept. 11, 2003	Respondents: Louis Lucullo Release No. 34-48476, AAER-1856
Date: Sept. 11, 2003	Respondents: Nvidia Corporation Release No. 34-48480, AAER-1859
Date: Sept. 11, 2003	Respondents: Phillip Bounsall Release No. 34-48475, AAER-1855
Date: Sept. 11, 2003	Respondents: American International Group, Inc. Release No. 34-48477, AAER-1857
Date: Sept. 11, 2003	Respondents: Brightpoint, Inc. Release No. 33-8284, 34-48474, AAER-1854
Date: Sept. 10, 2003	Respondents: Citigroup, Inc. Release No. LR-18335, AAER-1852
Date: Sept. 10, 2003	Respondents: Michael Martin and Malcolm McVay Release No. LR-18339, AAER-1853
Date: Sept. 9, 2003	Respondents: Lawrence Borowiak Release No. LR-18332, AAER-1851
Date: Sept. 8, 2003	Respondents: Vincent Steckler Release No. LR-18327, AAER-1850
Date: Aug. 25, 2003	Respondents: Solucorp Industries Ltd., et al. Release No. LR-18306, AAER-1849
Date: Aug. 20, 2003	Respondents: Carroll A. Wallace, C.P.A. Rel. No. AAER-1846 See Order (public://migration/litigation/opinions/34-50480.htm) Release No. 34-48372, AAER-1846
Date: Aug. 18, 2003	Respondents: Rica Foods et. al. Release No. LR-18293, AAER-1844
Date: Aug. 18, 2003	Respondents: John J. Canepa, CPA Release No. 34-48224A, AAER-1819A
Date: Aug. 14, 2003	Respondents: Peregrine Systems, Inc. Release No. LR-18290, AAER-1845
Date: Aug. 14, 2003	Respondents: Peter Bromberg, C.P.A. Release No. 34-48337, AAER-1842
Date: Aug. 14, 2003	Respondents: Gary L. Atnip C.P.A. Release No. 34-48341, AAER-1843
Date: Aug. 13, 2003	Respondents: Steven L. Hunt, Esq. Release No. 34-48330, AAER-1840
Date: Aug. 13, 2003	Respondents: Richard P. Scalzo, C.P.A. Release No. 34-48328, AAER-1839
Date: Aug. 12, 2003	Respondents: Morris Weissman Release No. LR-18283, AAER-1836
Date: Aug. 12, 2003	Respondents: Robert W. Armstrong, III Carol Fox Foelak, Administrative Law Judge Release No. 34-48326, AAER-1838
Date: Aug. 12, 2003	Respondents: Robert W. Armstrong, III Carol Fox Foelak, Administrative Law Judge Release No. 34-48325, AAER-1837
Date: Aug. 8, 2003	Respondents: Warren Martin, CPA Release No. 34-48311, AAER-1835
Date: Aug. 7, 2003	Respondents: David Andrew Hilton and Stephen Scott Lowber Release No. LR-18276, AAER-1833
Date: Aug. 7, 2003	Respondents: WorldCom, Inc. Release No. LR-18277, AAER-1834
Date: Aug. 7, 2003	Respondents: Cutter & Buck Inc. Release No. 34-48296, AAER-1832
Date: Aug. 6, 2003	Respondents: Oliver Hilsenrath and David S. Klarman Release No. LR-18275, AAER-1831
Date: Aug. 5, 2003	Respondents: Alexander H. Edwards, III Release No. LR-18271, AAER-1828
Date: Aug. 5, 2003	Respondents: SRI/Surgical Express, Inc., Wayne R. Peterson, and James T. Boosales Release No. 34-48282, AAER-1829
Date: July 30, 2003	Respondents: Richardson, et al. Release No. LR-18263, AAER-1826
Date: July 30, 2003	Respondents: David S. Pearl, Esq. Release No. 34-48257, AAER-1827
Date: July 29, 2003	Respondents: Jay P. Gilbertson, C.P.A. Release No. 34-48248, AAER-1825
Date: July 29, 2003	Respondents: Philip L. Pascale, CPA Lillian A. McEwen, Administrative Law Judge Release No. 33-8259, 34-48247, AAER-1824
Date: July 29, 2003	Respondents: Michael J. Marrie, CPA and Brian L. Berry, CPA Rel. No.: AAER-1823 Release No. 34-48246, AAER-1823
Date: July 28, 2003	Respondents: J.P. Morgan Chase & Co. Release No. LR-18252, AAER-1820
Date: July 28, 2003	Respondents: Citigroup, Inc. Release No. 34-48230, AAER-1821
Date: July 28, 2003	Respondents: Barry C. Scutillo Rel. No.: AAER-1822 Release No. 34-48238, AAER-1822
Date: July 24, 2003	Respondents: John J. Canepa, CPA Release No. 34-48224, AAER-1819
Date: July 23, 2003	Respondents: RSA Security, Inc. Release No. 34-48214, AAER-1817
Date: July 22, 2003	Respondents: Rent-Way, Inc., et al. Release No. LR-18241, AAER-1816
Date: July 22, 2003	Respondents: Jay Gilbertson, Albert Bergonzi and Dominick Derosa Release No. LR-18242, AAER-1818
Date: July 17, 2003	Respondents: Arsin Corporation and Danis Yadegar-Mooshiabadi Release No. 34-48192, AAER-1815
Date: July 16, 2003	Respondents: Xaibe, Inc. and Lowell Nicholas Release No. 34-48182, AAER-1814
Date: July 14, 2003	Respondents: Carnegie International Corporation, et al. Release No. LR-18229, AAER-1813
Date: July 7, 2003	Respondents: WorldCom Inc. Release No. LR-18219, AAER-1811
Date: July 7, 2003	Respondents: Barry D. Romeril and Gregory B. Tayler Release No. 34-48134, AAER-1812
Date: July 2, 2003	Respondents: WorldCom Inc. Release No. LR-18210, AAER-1810
Date: June 30, 2003	Respondents: Peregrine Systems, Inc. Release No. LR-18205, AAER-1808
Date: June 25, 2003	Respondents: Robert C. Cloyd Release No. LR-18201, AAER-1806
Date: June 25, 2003	Respondents: Robert C. Cloyd Release No. 34-48085, AAER-1807
Date: June 20, 2003	Respondents: Henry C. Yuen and Elsie M. Leung Release No. LR-18199, AAER-1805
Date: June 19, 2003	Respondents: Robert Korkuc Release No. LR-18194, AAER-1803
Date: June 19, 2003	Respondents: Alexander Ajemian, et al. Release No. LR-18195, AAER-1804
Date: June 16, 2003	Respondents: Steven S. Spitzer Release No. LR-18191, AAER-1802
Date: June 12, 2003	Respondents: Gene S. Foster, Jamie Olis and Helen C. Sharkey Release No. LR-18188, AAER-1800
Date: June 12, 2003	Respondents: Terry W. Davis Release No. LR-18189, AAER-1801
Date: June 6, 2003	Respondents: Arthur A. Goodwin and William J. Burke Release No. LR-18180, AAER-1799
Date: June 6, 2003	Respondents: Debra D. Valice Release No. 34-47997, AAER-1798
Date: June 5, 2003	Respondents: Paul A. Allaire, G. Richard Thoman, Barry D. Romeril, Philip D. Fishbach, Daniel S. Marchibroda and Gregory B. Tayler Release No. LR-18174, AAER-1796
Date: June 4, 2003	Respondents: Charles W. McCall Release No. LR-18170, AAER-1792
Date: June 4, 2003	Respondents: Ramiro M. Fernandez-Moris, Daniel S. Lezak, and Ramiro Rafael ("Ray") Fernandez Release No. LR-18171, AAER-1793
Date: June 4, 2003	Respondents: Kenneth Wilchfort, CPA Release No. 34-47981, AAER-1795
Date: June 4, 2003	Respondents: Marc Rabinowitz, CPA Release No. 34-47979, AAER-1794
Date: May 30, 2003	Respondents: Umesh Malhotra, Paul Chopra, and David Manigault AAER Release No. LR-18162, AAER-1791
Date: May 30, 2003	Respondents: Umesh Malhotra Release No. 34-47947, AAER-1790
Date: May 22, 2003	Respondents: PricewaterhouseCoopers LLP Release No. 34-47900, AAER-1787
Date: May 22, 2003	Respondents: David R. Behanna, CPA Release No. 34-47907, AAER-1789
Date: May 22, 2003	Respondents: Philip G. Hirsch, CPA Release No. 34-47901, AAER-1788
Date: May 21, 2003	Respondents: Minuteman International, Inc., Gregory J. Rau, Thomas J. Nolan, and David L. Markison Release No. 34-47894, AAER-1786
Date: May 19, 2003	Respondents: WorldCom Inc. Release No. LR-18147, AAER-1785
Date: May 16, 2003	Respondents: Stephen L. Holden, Scott P. Skooglund, Kuldershan S. Padda, and Stephan C. Beal Release No. LR-18142, AAER-1784
Date: May 15, 2003	Respondents: Adam Gilburne Release No. LR-18139, AAER-1783
Date: May 14, 2003	Respondents: Gary L. Monroe, William J. Rauwerkink, John R. Messinger and Robert T. Bassman Release No. LR-18136, AAER-1781
Date: May 14, 2003	Respondents: Zimmerman Sign Companyand Jeffrey P. Johnson, CPA Release No. 34-47860, AAER-1782
Date: May 12, 2003	Respondents: Keith Pietila et al. Release No. LR-18131, AAER-1779
Date: May 12, 2003	Respondents: Reliant Resources, Inc. and Reliant Energy, Inc. Release No. 33-8232, 34-47828, AAER-1780
Date: May 8, 2003	Respondents: Eagle Building Technologies, Inc. and Anthony Damato Release No. LR-18127, AAER-1778
Date: May 7, 2003	Respondents: Eddy L. Patterson Release No. LR-18125, AAER-1776
Date: May 7, 2003	Respondents: Andrx Corp. Release No. LR-18126, AAER-1777
Date: May 7, 2003	Respondents: Nesco, Inc. Release No. 34-47808, AAER-1775
Date: May 6, 2003	Respondents: Andrx Corporation and Scott Lodin Release No. 34-47803, AAER-1773
Date: May 6, 2003	Respondents: Timothy E. Nolan Release No. 34-47802, AAER-1772
Date: May 6, 2003	Respondents: Michael R. Drogin, CPA Release No. 34-47804, AAER-1774
Date: May 1, 2003	Respondents: Kevin A. Howard, Michael W. Krautz, Kenneth D. Rice, Joseph Hirko, Kevin P. Hannon, Rex T. Shelby, and F. Scott Yeager Release No. LR-18122, AAER-1771
Date: April 30, 2003	Respondents: Lawrence O'Shaughnessy, Gary H. Klein, Gary K. Levi and Mark Tucker; Neil R. Cole Release No. LR-18120, AAER-1766
Date: April 30, 2003	Respondents: Neil R. Cole Release No. 34-47769, AAER-1767
Date: April 30, 2003	Respondents: David M. Golden Release No. 33-8227, 34-47771, AAER-1769
Date: April 30, 2003	Respondents: Maryann Brown Release No. 33-8226, 34-47770, AAER-1768
Date: April 30, 2003	Respondents: Candie's, Inc. Release No. 33-8228, 34-47772, AAER-1770
Date: April 24, 2003	Respondents: Brian Adley et al. Release No. LR-18104, AAER-1763