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: May 1, 2002	Respondents: Serologicals Corporation, Inc. Release No. 34-45852, AAER-1551
Date: May 1, 2002	Respondents: Michael A. Kolberg and Dale E. Huizenga Release No. 34-45853, AAER-1552
Date: April 26, 2002	Respondents: Surety Capital Corporation Release No. 34-45826, AAER-1550
Date: April 25, 2002	Respondents: G. Matthias Heinzelmann, III Release No. LR-17491, AAER-1549
Date: April 24, 2002	Respondents: Kenneth W. Haver Release No. LR-17489, AAER-1548
Date: April 24, 2002	Respondents: Kenneth W. Haver, CPA Release No. 34-45814, AAER-1547
Date: April 23, 2002	Respondents: Patrick Quinlan, Lee Wells, Keith Pietila, Alexander Ajemian, John O'Leary, Cheryl Swain and Kevin Lasky Release No. LR-17484, AAER-1546
Date: April 22, 2002	Respondents: Byron Robert Lerner Release No. LR-17481, AAER-1544
Date: April 22, 2002	Respondents: Michael R. Drogin, CPA Release No. 34-45797, AAER-1545
Date: April 22, 2002	Respondents: Teltran International Group, Ltd. Release No. 33-8093, 34-45796, AAER-1543
Date: April 11, 2002	Respondents: Xerox Corporation Release No. LR-17465, AAER-1542
Date: April 4, 2002	Respondents: Miko Leung (a/k/a Leung Ming Kang) and Sit Wa Weung Release No. LR-17458, AAER-1540
Date: April 3, 2002	Respondents: J. Donald Nichols, Jeb L. Hughes, and C. Sheldon Whittelsey Release No. LR-17456, AAER-1541
Date: April 2, 2002	Respondents: David A. Thatcher Release No. 34-45683, AAER-1539
Date: March 28, 2002	Respondents: Leonard J. Guida; Les B. Strauss Release No. LR-17448, AAER-1538
Date: March 28, 2002	Respondents: David T. Dodge Release No. 34-45666, AAER-1537
Date: March 28, 2002	Respondents: PictureTel Corp. and Les B. Strauss Release No. 34-45665, AAER-1536
Date: March 27, 2002	Respondents: Dale Peterson, et al. Release No. LR-17439, AAER-1535
Date: March 27, 2002	Respondents: Signal Technology Corporation Release No. 34-45655, AAER-1534
Date: March 27, 2002	Respondents: Kimberly-Clark Corporation and John W. Donehower Release No. 34-45653, AAER-1533
Date: March 26, 2002	Respondents: Dean L. Buntrock, Phillip B. Rooney, James E. Koenig, Thomas C. Hau, Herbert A. Getz, and Bruce D. Tobecksen Release No. LR-17435, AAER-1532
Date: March 21, 2002	Respondents: Harold J. Macsata Release No. LR-17426, AAER-1531
Date: March 21, 2002	Respondents: Daniel Parker Release No. 34-45614, AAER-1529
Date: March 21, 2002	Respondents: Keith Spero Release No. 34-45611, AAER-1526
Date: March 21, 2002	Respondents: Harlan Schier Release No. 34-45613, AAER-1528
Date: March 21, 2002	Respondents: Uri Evan, Joseph S. Cohen, and Frederick J. Horowitz Release No. 34-45615, AAER-1530
Date: March 21, 2002	Respondents: Frank Valdez Release No. 34-45612, AAER-1527
Date: March 20, 2002	Respondents: Raintree Healthcare Corporation, formerly known as Unison HealthCare Corporation Release No. 34-45596, AAER-1525
Date: March 18, 2002	Respondents: Elaine A. Decker, CPA Release No. 34-45588, AAER-1524
Date: March 18, 2002	Respondents: David Held, CPA Release No. 34-45587, AAER-1523
Date: March 18, 2002	Respondents: Timothy S. Heyerdahl Release No. 34-45586, AAER-1522
Date: March 13, 2002	Respondents: John P. Gallo; Lawrence N. Zitto; Donald J. MacPhee Release No. LR-17410, AAER-1521
Date: March 12, 2002	Respondents: Paul Skulsky, et al. Release No. LR-17407, AAER-1516
Date: March 12, 2002	Respondents: IGI, Inc. Release No. 34-45553, AAER-1520
Date: March 12, 2002	Respondents: Frederick W. Kolling III, CPA Release No. 34-45550, AAER-1517
Date: March 12, 2002	Respondents: Donald J. MacPhee Release No. 34-45552, AAER-1519
Date: March 12, 2002	Respondents: William A. Dickson and Stephen P. Collins Release No. 34-45551, AAER-1518
Date: March 6, 2002	Respondents: Jon Jeffrey King, et al.; American Telephone + Data, Inc., William Posnett Lynas, III, Janeen Huxhurst-Lynas, and Daniel W. Kratochvil Release No. LR-17398, AAER-1515
Date: March 6, 2002	Respondents: Raece Richardson, David McKenzie, Cameron Gorges, and Freestar Technologies Release No. LR-17397, AAER-1514
Date: March 6, 2002	Respondents: James E. Slayton, CPA Release No. 33-8067, 34-45509, AAER-1513
Date: March 5, 2002	Respondents: Telxon Corporation, Gary L. Grand, and James G. Cleveland Release No. LR-17394, AAER-1512
Date: March 5, 2002	Respondents: Telxon Corporation, Gary L. Grand, and James G. Cleveland Release No. 34-45507, AAER-1511
Date: March 5, 2002	Respondents: Kevin R. Andersen Release No. 34-45502, AAER-1510
Date: March 1, 2002	Respondents: Eagle Building Technologies, Inc. and Anthony Damato Release No. LR-17389, AAER-1509
Date: Feb. 20, 2002	Respondents: J. Donald Nichols, Jeb L. Hughes, and C. Sheldon Whittelsey, IV Release No. LR-17366, AAER-1508
Date: Feb. 20, 2002	Respondents: JDN Realty Corporation Release No. 34-45458, AAER-1507
Date: Feb. 14, 2002	Respondents: International Thoroughbred Breeders, Inc., and Nunzio DeSantis Release No. LR-17361, AAER-1506
Date: Feb. 13, 2002	Respondents: William H. Warner and Robert J. Quigley Release No. 34-45441, AAER-1505
Date: Feb. 5, 2002	Respondents: David A. Thatcher and Timothy J. Ganley Release No. LR-17353, AAER-1504
Date: Feb. 5, 2002	Respondents: Critical Path, Inc. Release No. 34-45393, AAER-1503
Date: Jan. 30, 2002	Respondents: Patrick O. Wheeler, Steven S. Gallers, Robert L. Carberry Release No. LR-17346, AAER-1502
Date: Jan. 30, 2002	Respondents: Cyberguard Corporation, William D. Murray, Tommy D. Steele Release No. 34-45362, AAER-1501
Date: Jan. 16, 2002	Respondents: Thomas W. Lambach Release No. LR-17319, AAER-1500
Date: Jan. 16, 2002	Respondents: Trump Hotels & Casino Resorts, Inc. Release No. 34-45287, AAER-1499
Date: Jan. 15, 2002	Respondents: Nelson Barber Release No. LR-17314, AAER-1498
Date: Jan. 15, 2002	Respondents: BellSouth Corporation Release No. LR-17310, AAER-1495
Date: Jan. 15, 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-17313, AAER-1497
Date: Jan. 15, 2002	Respondents: BellSouth Corporation Release No. 34-45279, AAER-1494
Date: Jan. 15, 2002	Respondents: Nelson Barber, CPA Release No. 34-45280, AAER-1496
Date: Jan. 14, 2002	Respondents: Michael A. Porter Release No. LR-17309, AAER-1493
Date: Jan. 14, 2002	Respondents: R. Bruce Acacio Release No. LR-17308, AAER-1492
Date: Jan. 14, 2002	Respondents: KPMG LLP Release No. 34-45272, IC-25360, AAER-1491
Date: Jan. 8, 2002	Respondents: David C. Guenthner and Jay M. Samuelson Release No. LR-17297, AAER-1489
Date: Jan. 7, 2002	Respondents: Carol Conway Dewees Release No. 34-45243, AAER-1487
Date: Jan. 7, 2002	Respondents: California Software Corporation Release No. 33-8053, 34-45242, AAER-1486
Date: Jan. 7, 2002	Respondents: James E. Slayton Release No. 34-45245, AAER-1488
Date: Jan. 3, 2002	Respondents: Financial Asset Management, Inc., James B. Rader and Debra L. Kennedy Release No. 33-8052, 34-45224, IA-2007, AAER-1485
Date: Jan. 2, 2002	Respondents: R. Bruce Acacio Release No. LR-17292, AAER-1484
Date: Dec. 27, 2001	Respondents: Nelson Barber Release No. LR-17291, AAER-1480
Date: Dec. 27, 2001	Respondents: Jeffrey Bacsik, CPA Release No. 34-45196, AAER-1482
Date: Dec. 27, 2001	Respondents: Rachel Eckhaus, CPA Release No. 34-45195, AAER-1481
Date: Dec. 27, 2001	Respondents: Barbara Horvath, CPA Release No. 34-45197, AAER-1483
Date: Dec. 14, 2001	Respondents: Corrine Davies Release No. 34-45158, AAER-1478
Date: Dec. 14, 2001	Respondents: Timothy Tuttle Release No. 34-45159, AAER-1479
Date: Dec. 7, 2001	Respondents: Digital Lightware, Inc. and Bryan J. Zwan Release No. LR-17262, AAER-1477
Date: Dec. 6, 2001	Respondents: Pinnacle Holdings, Inc. Release No. 34-45135, AAER-1476
Date: Nov. 29, 2001	Respondents: Maurice B. Newman and Richard A. Gerhart Release No. LR-17250, AAER-1475
Date: Oct. 30, 2001	Respondents: Richard P. Smyth, Arnold E. Johns, Jr., Michael J. Becker and Alan T. Davis Release No. LR-17211, AAER-1474
Date: Oct. 29, 2001	Respondents: Roys Poyiadjis, Lycourgos Kyprianou and AremisSoft Corp. Release No. LR-17210, AAER-1473
Date: Oct. 25, 2001	Respondents: Hollywood Trenz, Inc., Edward R. Showalter, Tracy A. Braime, and Robert E. Burton, Jr. Release No. LR-17204, AAER-1472
Date: Oct. 23, 2001	Respondents: Gisela de Leon-Meredith Release No. 34-44970, AAER-1471
Date: Oct. 18, 2001	Respondents: NexPub, Inc., formerly known as PrintontheNet.com, Inc. Release No. 33-8025, 34-44951, AAER-1469
Date: Oct. 17, 2001	Respondents: Millionaire.com and Robert L. White Release No. LR-17196, AAER-1468
Date: Oct. 15, 2001	Respondents: Jay Lapine Release No. LR-17189, AAER-1467
Date: Oct. 5, 2001	Respondents: Richard P. Smyth, Arnold E. Johns, Jr., Michael J. Becker and Alan T. Davis Release No. LR-17175, AAER-1466
Date: Oct. 4, 2001	Respondents: Roys Poyiadjis, Lycourgos Kyprianou and AremisSoft Corp. Release No. LR-17172, AAER-1465
Date: Oct. 3, 2001	Respondents: Chiquita Brands International, Inc. Release No. LR-17169, AAER-1464
Date: Oct. 3, 2001	Respondents: Chiquita Brands International, Inc. Release No. 34-44902, AAER-1463
Date: Oct. 2, 2001	Respondents: Millionaire.com and Robert L. White Release No. LR-17167, AAER-1462
Date: Sept. 28, 2001	Respondents: Matthew R. Welch and James C. Horne Release No. LR-17165, AAER-1461
Date: Sept. 27, 2001	Respondents: Vari-L Company, Inc., David G. Sherman, Jon L. Clark, and Sarah E. Hume Release No. LR-17155, AAER-1460
Date: Sept. 27, 2001	Respondents: Holden, Skooglund, Padda, and Beal Release No. LR-17156, AAER-1458
Date: Sept. 27, 2001	Respondents: Paul S. Jurewicz Release No. 34-44860, AAER-1459
Date: Sept. 27, 2001	Respondents: Joseph H. Kiser Release No. 34-44859, AAER-1457
Date: Sept. 27, 2001	Respondents: Charles K. Springer, CPA; Robert S. Haugen, CPA; Haugen, Springer & Co., PC Release No. 34-44858, AAER-1456
Date: Sept. 26, 2001	Respondents: John Daws, Thomas Butler and Mark Folit Release No. LR-17151, AAER-1455
Date: Sept. 25, 2001	Respondents: Gunther International, Ltd. Release No. 34-44842, AAER-1454
Date: Sept. 19, 2001	Respondents: C.E.C. Industries Corporation, Gerald H. Levine, and Marie A. Levine Release No. LR-17139, AAER-1448
Date: Sept. 19, 2001	Respondents: Madera International, Inc. Release No. LR-17140, AAER-1453
Date: Sept. 19, 2001	Respondents: Ralph Sanchez, CPA Release No. 34-44816, AAER-1451