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: Oct. 30, 2002	Respondents: Stephen R. Becker Release No. LR-17815, AAER-1655
Date: Oct. 30, 2002	Respondents: Larry Ohms Release No. LR-17816, AAER-1656
Date: Oct. 23, 2002	Respondents: Ernst & Young LLP Release No. 34-46710, AAER-1654
Date: Oct. 21, 2002	Respondents: Paul Skulsky, et al. Release No. LR-17794, AAER-1653
Date: Oct. 21, 2002	Respondents: Aaron Chaitovsky and Robert Glass Release No. 34-46694, AAER-1652
Date: Oct. 16, 2002	Respondents: G. Matthias Heinzelmann, III Release No. LR-17788, AAER-1651
Date: Oct. 10, 2002	Respondents: Lernout & Hauspie Speech Products, N.V. Release No. LR-17782, AAER-1648
Date: Oct. 10, 2002	Respondents: Betty L. Vinson and Troy M. Normand Release No. LR-17783, AAER-1650
Date: Oct. 10, 2002	Respondents: J. Mark Samper, CPA Release No. 34-46634, AAER-1649
Date: Oct. 9, 2002	Respondents: Las Vegas Entertainment Network, Inc., Joseph A. Corazzi, Carl A. Sambus,and Jay I. Goldberg Release No. LR-17779, AAER-1647
Date: Oct. 9, 2002	Respondents: Robert W. Armstrong, III Carol Fox Foelak, Administrative Law Judge Release No. 34-46627, AAER-1646
Date: Oct. 8, 2002	Respondents: A.C.L.N., Ltd.; Abderrazak "Aldo" Labiad; Joseph J.H. Bisschops; Alex de Ridder; Pearlrose Holdings International S.A.; Emerald Sea Marine, Inc.; Scott Investments S.A.; BDO International (Cyprus); Minas Ioannou; and Christakis Ioannou (Defendants); and Scandinavian Car Carriers A/S; Pandora Shipping, S.A.; Sergui, Ltd.; Westbound Development Corp.; Maverick Commercial, Inc.; and DCC Limited (Relief Defendants) Release No. LR-17776, AAER-1643
Date: Oct. 8, 2002	Respondents: John Giesecke Jr., CPA Release No. 34-46622, AAER-1644
Date: Oct. 8, 2002	Respondents: Joseph J. Shew, CPA Release No. 34-46623, AAER-1645
Date: Oct. 7, 2002	Respondents: System Software Associates, Inc., Roger Covey and Joseph Skadra Release No. LR-17770, AAER-1641
Date: Oct. 7, 2002	Respondents: Buford Yates, Jr. Release No. LR-17771, AAER-1642
Date: Oct. 2, 2002	Respondents: Andrew S. Fastow Release No. LR-17762, AAER-1640
Date: Oct. 1, 2002	Respondents: J. Kenneth Stringer III, J. Mark Samper, William N. Martin, and Steven R. Eagleburger Release No. LR-17760, AAER-1639
Date: Oct. 1, 2002	Respondents: Arthur A. Goodwin, William J. Burke and Christopher P. Whalen Release No. LR-17758, AAER-1638
Date: Sept. 30, 2002	Respondents: FLIR Systems, Inc. Release No. 33-8135, 34-46573, AAER-1637
Date: Sept. 26, 2002	Respondents: Barry M. Budilov and Raymond J. Green Release No. LR-17752, AAER-1634
Date: Sept. 26, 2002	Respondents: David F. Myers Release No. LR-17753, AAER-1635
Date: Sept. 26, 2002	Respondents: William P. Trainor, Vincent D. Celentano, Medical Diagnostic Products, Inc. (f/k/a Novatek International, Inc.), Karen Losordo, Diane M. Trainor, Daniel J. Trainor, Geraldine Trainor and Mary N. Celentano Release No. LR-17746, AAER-1633
Date: Sept. 25, 2002	Respondents: Dynegy Inc. Release No. LR-17744, AAER-1632
Date: Sept. 24, 2002	Respondents: Asthma Disease Management, Inc., George H. Young, Richard A. Manini, Richard B. Anderson, and Colleen Erin Kelly Bishop Release No. LR-17739, AAER-1630
Date: Sept. 24, 2002	Respondents: Dynegy Inc. Release No. 33-8134, AAER-1631
Date: Sept. 19, 2002	Respondents: Motorcar Parts and Accessories, Inc. and Peter Bromberg Release No. LR-17736, AAER-1629
Date: Sept. 18, 2002	Respondents: Stephen L. Holden, Scott Skooglund, Kuldershan S. Padda, and Stephan C. Beal Release No. LR-17734, AAER-1628
Date: Sept. 12, 2002	Respondents: L. Dennis Kozlowski, Mark H. Swartz and Mark A. Belnick Release No. LR-17722, AAER-1627
Date: Sept. 11, 2002	Respondents: Donne Corporation, Sherman S. Smith, Shawn Smith, and Bruce Anderson Release No. LR-17719, AAER-1626
Date: Sept. 10, 2002	Respondents: Shoreline Development Company, Todd J. Taylor, Derek K. Gradwell, Paul A. Barrios III, Dennis P. O'Connell, Jr., Epic Consulting Services, Inc., Coastal Resources, Inc., Northstar Acquisitions and Holdings, Inc., Shoreline Holdings and Acquisitions, Inc. and Spartan Consulting, Inc. Release No. LR-17716, AAER-1625
Date: Sept. 4, 2002	Respondents: Buettner et al. Release No. LR-17708, AAER-1624
Date: Sept. 4, 2002	Respondents: Albert Dunlap et al. Release No. LR-17710, AAER-1623
Date: Aug. 30, 2002	Respondents: James Murphy, C.P.A. Release No. LR-17705, AAER-1621
Date: Aug. 30, 2002	Respondents: SCB Computer Technology, Inc. Release No. 34-46445, AAER-1622
Date: Aug. 30, 2002	Respondents: James Murphy, C.P.A. Release No. 34-46442, AAER-1620
Date: Aug. 27, 2002	Respondents: William H. Rinehart, Jonathan A. Beck, and Kevin P. Clark Release No. LR-17701, AAER-1619
Date: Aug. 21, 2002	Respondents: Michael J. Kopper Release No. LR-17692, AAER-1617
Date: Aug. 16, 2002	Respondents: Kevin J. Morrison, et al. Release No. LR-17686, AAER-1616
Date: Aug. 16, 2002	Respondents: Kurt D. Saliger, CPA Release No. 33-8122, AAER-1615
Date: Aug. 9, 2002	Respondents: David G. Sherman, John L. Clark, and Sarah E. Hume Release No. LR-17671, AAER-1614
Date: Aug. 8, 2002	Respondents: Richard F. Rubin, et al. Release No. LR-17667, AAER-1613
Date: Aug. 8, 2002	Respondents: Edward T. Creevy Release No. 34-46322, AAER-1612
Date: Aug. 7, 2002	Respondents: Gary Stephen Joiner, Grant W. Peck, Dean Frederick Sessions, and Mark Allen Disalvo Release No. LR-17665, AAER-1611
Date: Aug. 5, 2002	Respondents: Church Extension of the Church of God, Inc., United Management Services, Inc., James Perry Grubbs and Shearon Louis Jackson Release No. LR-17656, AAER-1610
Date: Aug. 2, 2002	Respondents: Gas and Oil Technologies, Inc., Ingrid Aliet-Gass and Glen Morinaka, CPA Release No. 33-8118, 34-46302, AAER-1608
Date: Aug. 1, 2002	Respondents: Douglas A. Murphy, David G. Kay and Lawrence H. Theriot Release No. LR-17651, AAER-1607
Date: Aug. 1, 2002	Respondents: John R. Boyd, and Christopher Curbello Release No. LR-17648, AAER-1605
Date: Aug. 1, 2002	Respondents: David Friend, CPA Release No. 34-46290, AAER-1603
Date: Aug. 1, 2002	Respondents: Richard P. Bellinger, Jack P. Bates, and Stephen S. Winslett Release No. 34-46291, AAER-1604
Date: July 31, 2002	Respondents: Roys Poyiadjis and Lycourgos Kyprianou and AremisSoft Corp. et al. Release No. LR-17641, AAER-1606
Date: July 29, 2002	Respondents: Eric C. Brown Release No. 34-46273, AAER-1602
Date: July 25, 2002	Respondents: Oxford Health Plans, Inc. Release No. LR-17631, AAER-1600
Date: July 25, 2002	Respondents: Oxford Health Plans, Inc., Andrew B. Cassidy, and Brendan R. Shanahan Release No. 34-46254, AAER-1600, AAER-1601
Date: July 24, 2002	Respondents: Joseph Sidoryk, Gary L. Camp, Todd Camp and Thomas J. Siska Release No. LR-17627, AAER-1599
Date: July 22, 2002	Respondents: Church Extension of the Church of God, Inc., United Management Services, Inc., James Perry Grubbs and Shearon Louis Jackson Release No. LR-17623, AAER-1598
Date: July 18, 2002	Respondents: PNC Financial Services Group, Inc. Release No. 33-8112, AAER-1597
Date: July 17, 2002	Respondents: Avon Products, Inc. Release No. 34-46215, AAER-1595
Date: July 17, 2002	Respondents: PricewaterhouseCoopers LLP, and PricewaterhouseCoopers Securities LLC Release No. 34-46216, AAER-1596
Date: July 15, 2002	Respondents: Robert W. Armstrong, III Carol Fox Foelak, Administrative Law Judge Release No. 34-46206, AAER-1594
Date: July 15, 2002	Respondents: Robert W. Armstrong, III Carol Fox Foelak, Administrative Law Judge Release No. 34-46205, AAER-1593
Date: July 12, 2002	Respondents: Intelliquis International, Inc., Mark W. Tippets, David A. Jones and Kevin E. Orton Release No. LR-17611, AAER-1592
Date: July 9, 2002	Respondents: Thomas F. Wraback, CPA Release No. 34-46172, AAER-1588
Date: July 9, 2002	Respondents: Gregory D. Norton Release No. 34-46174, AAER-1589
Date: July 9, 2002	Respondents: Glen P. Duffy, CPA Release No. 34-46175, AAER-1590
Date: July 2, 2002	Respondents: Peter D. Stewart, C.A., John L. Harbor, C.A., and David Chopping, C.A. Release No. 34-46157, AAER-1587
Date: June 28, 2002	Respondents: WorldCom, Inc. Release No. LR-17594, AAER-1586
Date: June 27, 2002	Respondents: WorldCom, Inc. Release No. LR-17588, AAER-1585
Date: June 27, 2002	Respondents: Moret Ernst & Young Accountants, n/k/a Ernst & Young Accountants Release No. 34-46130, AAER-1584
Date: June 25, 2002	Respondents: John N. Brincat, Sr. and Bradley Vallem Release No. LR-17586, AAER-1583
Date: June 21, 2002	Respondents: Bruce Hill, et al.; Richard P. Vatcher Release No. LR-17578, AAER-1582
Date: June 21, 2002	Respondents: Frank M. Bergonzi, Martin L. Grass, and Franklin C. Brown Release No. LR-17577, AAER-1581
Date: June 21, 2002	Respondents: Timothy J. Noonan Release No. 34-46100, AAER-1580
Date: June 21, 2002	Respondents: Rite Aid Corporation Release No. 34-46099, AAER-1579
Date: June 14, 2002	Respondents: John Daws, Thomas Butler and Mark Folit Release No. LR-17564, AAER-1577
Date: June 12, 2002	Respondents: Patrick O. Wheeler, Steven S. Gallers, and Robert L. Carberry Release No. LR-17561, AAER-1576
Date: June 12, 2002	Respondents: Paul Skulsky, et al. Release No. LR-17558, AAER-1578
Date: June 11, 2002	Respondents: Aura Systems, Inc., et al.; Gerald S. Papazian Release No. LR-17557, AAER-1575
Date: June 10, 2002	Respondents: Ashford.com, Inc., Kenneth E. Kurtzman, Brian E. Bergeron andAmazon.com, Inc. Release No. LR-17550, AAER-1574
Date: June 10, 2002	Respondents: Ashford.com, Inc., Kenneth E. Kurtzman, Brian E. Bergeron andAmazon.com, Inc. Release No. 34-46052, AAER-1573
Date: June 7, 2002	Respondents: Gerald S. Papazian Release No. 33-8105, 34-46048, AAER-1572
Date: June 7, 2002	Respondents: Korea Data Systems USA, Inc., Lap Shun (John) Hui, and Bun (Ben) Wong Release No. 33-8104, 34-46047, AAER-1571
Date: June 6, 2002	Respondents: Madera International, Inc., Ramiro M. Fernandez-Moris, and Daniel S. Lezak Release No. LR-17546, AAER-1570
Date: June 5, 2002	Respondents: John F. Mortell, Thomas F. Wraback, William S. Edwards, Gregory D. Norton, Glenn P. Duffy, Jerry W. Ross and Gerald T. Barry; John K. Bradley Release No. LR-17542, AAER-1569
Date: June 5, 2002	Respondents: John K. Bradley Release No. 34-46035, AAER-1568
Date: June 5, 2002	Respondents: Katrina Krug, CPA Release No. 34-46031, AAER-1565
Date: June 5, 2002	Respondents: James E. Slayton, CPA Release No. 33-8103, 34-46034, AAER-1567
Date: June 5, 2002	Respondents: Advanced Technical Products, Inc., James S. Carter, and Garrett L. Dominy Release No. 34-46030, AAER-1564
Date: June 5, 2002	Respondents: James E. Slayton, CPA Release No. 34-46033, AAER-1566
Date: June 3, 2002	Respondents: Microsoft Corporation Release No. 34-46017, AAER-1563
Date: May 30, 2002	Respondents: James Murphy, et al. Release No. LR-17538, AAER-1562
Date: May 21, 2002	Respondents: David Malmstedt and Mark Huetteman Release No. LR-17524, AAER-1561
Date: May 20, 2002	Respondents: Reza Mikailli, Gary F. Pado and Unify Corporation Release No. LR-17522, AAER-1559
Date: May 20, 2002	Respondents: Alan K. Anderson Release No. LR-17521, AAER-1560
Date: May 20, 2002	Respondents: Ernst & Young Release No. 34-45964, AAER-1558
Date: May 20, 2002	Respondents: Legato Systems, Inc. and Stephen Wise Release No. 34-45962, AAER-1557
Date: May 16, 2002	Respondents: Dennis M. Gaito, CPA Release No. 34-45941, AAER-1556
Date: May 14, 2002	Respondents: Edison Schools, Inc. Release No. 34-45925, AAER-1555
Date: May 6, 2002	Respondents: Carl E. Putnam, Donald C. Welchko, John P. Figurelli, Daryl T. Spinell, Ronald M. Bandyk, and Renee L. LeVault Release No. LR-17504, AAER-1554
Date: May 6, 2002	Respondents: Anicom, Inc. Release No. 34-45880, AAER-1553