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: April 24, 2003	Respondents: David Decker, CPA and Theodore Fricke, CPA Release No. 34-47731, AAER-1762
Date: April 24, 2003	Respondents: Michael Marchese Release No. 34-47732, AAER-1764
Date: April 23, 2003	Respondents: MaxWorldwide, Inc., f.k.a. L90, Inc. Release No. 34-47727, AAER-1760
Date: April 16, 2003	Respondents: Matthew C. Gless Release No. LR-18093, AAER-1759
Date: April 14, 2003	Respondents: Ed Johnson and Merl Holdings, Inc.com Release No. LR-18085, AAER-1758
Date: April 10, 2003	Respondents: Joshua C. Cantor Release No. LR-18081, AAER-1757
Date: April 9, 2003	Respondents: Patrick O. Wheeler, et al. Release No. LR-18078, AAER-1756
Date: April 8, 2003	Respondents: Benjamin Rogatinsky and Reuven Rogatinsky Release No. LR-18076, AAER-1755
Date: April 7, 2003	Respondents: Harrison Securities, Inc., Frederick C. Blumer, and Nebrissa Song James T. Kelly, Administrative Law Judge Release No. 34-47641, AAER-1754
Date: April 4, 2003	Respondents: Kenneth K. Livesay, Angela C. Ayers, Kay Morgan, Cathy C. Edwards and Virginia B. Valentine Release No. LR-18070, AAER-1752
Date: April 4, 2003	Respondents: Christopher F. Crawford, CPA Release No. 34-47633, AAER-1751
Date: April 1, 2003	Respondents: William T. Owens and Weston L. Smith Release No. LR-18059, AAER-1750
Date: April 1, 2003	Respondents: Emery Harris Release No. LR-18060, AAER-1749
Date: April 1, 2003	Respondents: Thomas & Betts Corporation, et al. Release No. LR-18058, AAER-1747
Date: March 28, 2003	Respondents: Robert W. Armstrong, III Carol Fox Foelak, Administrative Law Judge Release No. 34-47597, AAER-1746
Date: March 25, 2003	Respondents: Robert Asti Release No. LR-18050, AAER-1745
Date: March 20, 2003	Respondents: HealthSouth Corporation and Richard M. Scrushy Release No. LR-18044, AAER-1744
Date: March 19, 2003	Respondents: John R. Boyd and Christopher Curbello Release No. LR-18042, AAER-1743
Date: March 17, 2003	Respondents: Merrill Lynch & Co., Inc., Daniel H. Bayly, Thomas W. Davis, Robert S. Furst, Schuyler M. Tilney Release No. LR-18038, AAER-1742
Date: March 17, 2003	Respondents: Carl E. Putnam, et al. Release No. LR-18037, AAER-1741
Date: March 12, 2003	Respondents: A. Howard and Michael W. Krautz Release No. LR-18030, AAER-1738
Date: March 12, 2003	Respondents: U.S. Technologies, Inc. and C. Gregory Earls Release No. LR-18031, AAER-1739
Date: March 12, 2003	Respondents: Pattinson Hayton Release No. 34-47490, AAER-1740
Date: March 10, 2003	Respondents: American Tissue, Inc., Medhi Gabayzadeh, Edward Stein and John Lorenz Release No. LR-18022, AAER-1735
Date: March 10, 2003	Respondents: Robert Mancuso, Ronald R. Lanchoney, and Shamir A. Ally Release No. LR-18025, AAER-1736
Date: March 7, 2003	Respondents: Spiegel, Inc. Release No. LR-18020, AAER-1737
Date: March 7, 2003	Respondents: Barbara L. Berry, CPA Release No. 34-47474, AAER-1734
Date: March 7, 2003	Respondents: W. Dale McGhie, CPA Release No. 34-47473, AAER-1733
Date: March 6, 2003	Respondents: A. Robert Mancuso, Ronald R. Lanchoney, and Shamir A. Ally Release No. LR-18017, AAER-1732
Date: March 6, 2003	Respondents: Acrodyne Communications, Inc. Release No. 34-47454, AAER-1731
Date: March 4, 2003	Respondents: Lernout & Hauspie Speech Products, N.V. Release No. LR-18014, AAER-1729
Date: March 4, 2003	Respondents: Truserv Corporation Release No. 34-47439, AAER-1727
Date: March 4, 2003	Respondents: Lernout & Hauspie Speech Products, N.V. Release No. 34-47442, AAER-1730
Date: March 4, 2003	Respondents: Kerry Kirby Release No. 34-47440, AAER-1728
Date: Feb. 28, 2003	Respondents: Jeffrey M. Kalina, CPA Release No. 34-47427, AAER-1725
Date: Feb. 27, 2003	Respondents: Glen Andrew Folck Release No. LR-18002, AAER-1723
Date: Feb. 27, 2003	Respondents: Robert W. Armstrong, III Carol Fox Foelak, Administrative Law Judge Release No. 34-47416, AAER-1724
Date: Feb. 26, 2003	Respondents: Enio A. Montini, Jr. and Joseph A. Hofmeister Release No. LR-18000, AAER-1720
Date: Feb. 26, 2003	Respondents: Glen Andrew Folck Release No. 33-8196, 34-47404, AAER-1721
Date: Feb. 26, 2003	Respondents: Enterasys Networks, Inc. and Aprisma Management Technologies, Inc. Release No. 34-47405, AAER-1722
Date: Feb. 25, 2003	Respondents: Joel M. Arnold, William L. Eveleth, Grant Graham, Thomas W. Hall, Douglas K. Hutchins, Bryan K. Treadway, John M. Walker, and Richard L. Weston Release No. LR-17996, AAER-1726
Date: Feb. 13, 2003	Respondents: G. Matthias Heinzelmann, III Release No. LR-17984, AAER-1719
Date: Feb. 13, 2003	Respondents: Gas and Oil Technologies, Inc., Ingrid Aliet-Gass and Glen Morinaka, CPA Release No. 33-8192, AAER-1717
Date: Feb. 13, 2003	Respondents: Gas and Oil Technologies, Inc., Ingrid Aliet-Gass and Glen Morinaka, CPA Release No. 33-8191, AAER-1716
Date: Feb. 11, 2003	Respondents: Umesh Malhotra, Paul Chopra, and David Manigault Release No. LR-17979, AAER-1718
Date: Feb. 10, 2003	Respondents: Christopher F. Crawford and Todd F. Katz; Richard C. Tyrer;Donald F. Marcus; Harry P. Adler Release No. LR-17978, AAER-1715
Date: Feb. 10, 2003	Respondents: Richard C. Tyrer Release No. 34-47340, AAER-1713
Date: Feb. 10, 2003	Respondents: Donald F. Marcus Release No. 34-47339, AAER-1712
Date: Feb. 10, 2003	Respondents: Harry P. Adler Release No. 34-47341, AAER-1714
Date: Feb. 4, 2003	Respondents: Church Extension of the Church of God, Inc., United Management Services, Inc., James Perry Grubbs and Shearon Louis Jackson Release No. LR-17966, AAER-1711
Date: Jan. 29, 2003	Respondents: KPMG LLP, Joseph T. Boyle, Michael A. Conway, Anthony P. Dolanski and Ronald A. Safran Release No. LR-17954, AAER-1709
Date: Jan. 27, 2003	Respondents: Solucorp Industries Ltd., et al. Release No. LR-17951, AAER-1704
Date: Jan. 27, 2003	Respondents: Albert Dunlap et al. Release No. LR-17952, AAER-1707
Date: Jan. 27, 2003	Respondents: Robert J. Gluck Release No. 34-47260, AAER-1705
Date: Jan. 27, 2003	Respondents: Glenn R. Ohlhauser, C.A. Release No. 34-47256, AAER-1703
Date: Jan. 27, 2003	Respondents: Phillip E. Harlow, CPA Release No. 34-47261, AAER-1706
Date: Jan. 13, 2003	Respondents: John J. Canepa, CPA Release No. 34-47168, AAER-1700
Date: Jan. 13, 2003	Respondents: Anika Therapeutics, Inc., J. Melville Engle and Sean F. Moran Release No. 34-47167, AAER-1699
Date: Jan. 9, 2003	Respondents: Jeffrey Kalina Release No. LR-17924, AAER-1698
Date: Jan. 7, 2003	Respondents: Ramiro M. Fernandez-Moris, Daniel S. Lezak, and Ramiro Rafael ("Ray") Fernandez Release No. LR-17916, AAER-1697
Date: Dec. 23, 2002	Respondents: Robert A. Putnam Release No. 33-8172, 34-47083, AAER-1696
Date: Dec. 19, 2002	Respondents: U.S. Technologies Inc. and C. Gregory Earls Release No. LR-17904, AAER-1695
Date: Dec. 17, 2002	Respondents: Ira A. Gerard and Karen S. Harris Release No. LR-17898, AAER-1694
Date: Dec. 16, 2002	Respondents: Hamilton Bancorp., Inc. Release No. 34-47004, AAER-1693
Date: Dec. 16, 2002	Respondents: Mercator Software, Inc. Release No. 34-47000, AAER-1691
Date: Dec. 16, 2002	Respondents: Ira A. Gerard and Karen S. Harris Release No. 33-8163, 34-47001, AAER-1692
Date: Dec. 12, 2002	Respondents: Susan Moore Release No. LR-17891, AAER-1690
Date: Dec. 12, 2002	Respondents: Susan Moore Release No. 34-46988, AAER-1689
Date: Dec. 10, 2002	Respondents: Syncor International Corporation Release No. LR-17887, AAER-1688
Date: Dec. 10, 2002	Respondents: Syncor International Corporation Release No. 34-46979, AAER-1687
Date: Dec. 6, 2002	Respondents: Bruce B. Edmondson, CPA Release No. LR-17880, AAER-1682
Date: Dec. 6, 2002	Respondents: Betty L. Vinson and Troy M. Normand Release No. LR-17883, AAER-1683
Date: Dec. 6, 2002	Respondents: David F. Myers Release No. 33-8157, 34-46963, AAER-1685
Date: Dec. 6, 2002	Respondents: Bruce B. Edmondson, CPA Release No. 34-46953, AAER-1680
Date: Dec. 6, 2002	Respondents: Buford Yates, Jr. Release No. 33-8156, 34-46962, AAER-1684
Date: Dec. 6, 2002	Respondents: Betty L. Vinson, CPA Release No. 33-8158, 34-46964, AAER-1686
Date: Dec. 6, 2002	Respondents: Elliot S. Fisher, Esq. Release No. 34-46954, AAER-1681
Date: Dec. 2, 2002	Respondents: Ralph K. Ungermann, Alan J. McMillan, and James O. Mitchell Release No. LR-17869, AAER-1679
Date: Nov. 26, 2002	Respondents: WorldCom, Inc. Release No. LR-17866, AAER-1678
Date: Nov. 26, 2002	Respondents: Anicom, Inc. Release No. 34-46907, AAER-1675
Date: Nov. 26, 2002	Respondents: First Virtual Communications, Inc. Release No. 34-46909, AAER-1677
Date: Nov. 26, 2002	Respondents: Michael Sullivan, CPA Release No. 34-46908, AAER-1676
Date: Nov. 25, 2002	Respondents: Ilse Cappel Release No. LR-17859A, AAER-1673A
Date: Nov. 25, 2002	Respondents: 800America.com, Inc. Release No. LR-17863, AAER-1674
Date: Nov. 21, 2002	Respondents: Phillip E. White Release No. LR-17855, AAER-1671
Date: Nov. 21, 2002	Respondents: James A. Fitzhenry Release No. 34-46870, AAER-1670
Date: Nov. 21, 2002	Respondents: BDO International, Minas Ioannou, and Christakis Ioannou Release No. 34-46880, AAER-1672
Date: Nov. 20, 2002	Respondents: TenFold Corporation, Gary D. Kennedy, Robert P. Hughes, Stanley G. Hanks, and Wynn K. Clayton Release No. LR-17852, AAER-1669
Date: Nov. 18, 2002	Respondents: Michael G. Horsey, CPA, Michael D. Watson, CPA, and Sallie D. Feldman, CPA Release No. LR-17846, AAER-1668
Date: Nov. 18, 2002	Respondents: Michael G. Horsey, CPA, Michael D. Watson, CPA, and Sallie D. Feldman, CPA Release No. 34-46845, AAER-1667
Date: Nov. 15, 2002	Respondents: David F. Myers and Buford Yates, Jr. Release No. LR-17842, AAER-1665
Date: Nov. 15, 2002	Respondents: Larry Ohms Release No. LR-17843, AAER-1666
Date: Nov. 14, 2002	Respondents: Albert Dunlap et al. Release No. LR-17836, AAER-1663
Date: Nov. 14, 2002	Respondents: Adelphia Communications Corporation, John J. Rigas, Timothy J. Rigas, Michael J. Rigas, James P. Rigas, James R. Brown, and Michael C. Mulcahey Release No. LR-17837, AAER-1664
Date: Nov. 13, 2002	Respondents: 800America.com, Inc., et al. Release No. LR-17835, AAER-1662
Date: Nov. 13, 2002	Respondents: Ernst & Young LLP Release No. 33-8146, 34-46821, AAER-1661
Date: Nov. 12, 2002	Respondents: Jess H. Nealy (Pickard & Company, Incorporated, et al.) (8-10500; 801-3605) Sidney Ullman, Hearing Examiner Release No. 34-46813, AAER-1660
Date: Nov. 6, 2002	Respondents: Frederick W. Kolling III, CPA Release No. 34-46777, AAER-1659
Date: Nov. 5, 2002	Respondents: WorldCom, Inc. Release No. LR-17829, AAER-1658
Date: Nov. 1, 2002	Respondents: Richard P. Smyth, Arnold E. Johns, Jr., Michael J. Becker and Alan T. Davis Release No. LR-17824, AAER-1657