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: Nov. 22, 2000	Respondents: Detour Magazine, Inc. Release No. 33-7921, 34-43610, AAER-1347
Date: Nov. 16, 2000	Respondents: Glen Donald Lang Release No. 33-7916, 34-43571, AAER-1344
Date: Nov. 16, 2000	Respondents: Per-Se Technologies, Inc., formerly known as Medaphis Corporation Release No. 34-43570, AAER-1343
Date: Nov. 16, 2000	Respondents: James Steele Douglass Release No. 33-7917, 34-43572, AAER-1345
Date: Nov. 8, 2000	Respondents: Aviation Distributors, Inc., Osamah S. Bakhit, and James J. Goulet Release No. LR-16792, AAER-1340
Date: Nov. 8, 2000	Respondents: Luis R. Hidalgo Jr., CPA Release No. 34-43531, AAER-1341
Date: Nov. 8, 2000	Respondents: Donald E. Studer Release No. 34-43532, AAER-1342
Date: Oct. 31, 2000	Respondents: Solucorp Industries LTD.; Joseph S. Kemprowski; Peter R. Mantia; James G. Spartz; Robert Kuhn; Victor Herman; Arle Pierro; W. Bryan Fair; and Glenn R. Ohlhauser Release No. LR-16785, AAER-1337
Date: Oct. 31, 2000	Respondents: Pat A. Rossetti and Jeffrey M. Yonkers Release No. 34-43497, AAER-1338
Date: Oct. 31, 2000	Respondents: Horton & Company and Edward C. Horton Release No. 34-43498, AAER-1339
Date: Oct. 16, 2000	Respondents: Jacob Adoni and Victor Douenias Release No. LR-16767, AAER-1335
Date: Oct. 16, 2000	Respondents: Robert G. Herndon Release No. 34-43446, AAER-1336
Date: Oct. 16, 2000	Respondents: Victor Douenias Release No. 34-43445, AAER-1334
Date: Oct. 5, 2000	Respondents: Michael J. Jablo Release No. LR-16753, AAER-1333
Date: Oct. 5, 2000	Respondents: Walter Königseder Release No. LR-16757, AAER-1330
Date: Oct. 5, 2000	Respondents: Engineering Animation, Inc. and Michael J. Jablo Release No. 34-43416, AAER-1332
Date: Oct. 4, 2000	Respondents: William F. Mahon and Dean J. Jupiter Release No. LR-16751, AAER-1331
Date: Oct. 2, 2000	Respondents: Jay Gilbertson, Albert Bergonzi and Dominick Derosa Release No. LR-16743, AAER-1329
Date: Sept. 29, 2000	Respondents: Drew Bergman Release No. 34-43388, AAER-1321
Date: Sept. 29, 2000	Respondents: Donald C. Yount, CPA Release No. 34-43391, AAER-1323
Date: Sept. 29, 2000	Respondents: Luis E. Gomez, CPA Release No. 34-43389, AAER-1322
Date: Sept. 28, 2000	Respondents: Leah Industries, Inc., Birte Boock, and Irwin Boock Release No. LR-16738, AAER-1320
Date: Sept. 27, 2000	Respondents: Bonnie K. Metz Release No. LR-16731, AAER-1326
Date: Sept. 27, 2000	Respondents: Michael L. Hiebert Release No. LR-16729, AAER-1324
Date: Sept. 27, 2000	Respondents: Countryland Wellness Resorts, Inc., Fred Cruz (a.k.a. Federico Cruz Gonzalez), Luis R. Hidalgo, Jr., and Donald E. Studer Release No. LR-16732, AAER-1327
Date: Sept. 27, 2000	Respondents: Maurice B. Newman and Richard A. Gerhart Release No. LR-16730, AAER-1325
Date: Sept. 27, 2000	Respondents: James Horne and Matthew Welch Release No. LR-16734, AAER-1328
Date: Sept. 27, 2000	Respondents: John Daws, Thomas Butler and Mark Folit, United States District Court for the Northern District of California Release No. LR-16728, AAER-1312
Date: Sept. 27, 2000	Respondents: YourBankOnline.com, Pakie Plastino and William L. Butcher Release No. 34-43359, AAER-1315
Date: Sept. 27, 2000	Respondents: Bonnie K. Metz Release No. 34-43361, AAER-1317
Date: Sept. 27, 2000	Respondents: Premier Laser Systems Inc. Release No. 33-7902, 34-43358, AAER-1314
Date: Sept. 27, 2000	Respondents: Isaac Hager Release No. 33-7903, 34-43366, AAER-1319
Date: Sept. 27, 2000	Respondents: Countryland Wellness Resorts, Inc. Release No. 34-43360, AAER-1316
Date: Sept. 27, 2000	Respondents: Cylink Corporation Release No. 34-43357, AAER-1313
Date: Sept. 27, 2000	Respondents: Craig Consumer Electronics, Inc. Release No. 34-43362, AAER-1318
Date: Sept. 26, 2000	Respondents: James Murphy, Robert Lockwood and Gilboa Peretz; Emanuel Pinez Release No. LR-16725, AAER-1310
Date: Sept. 26, 2000	Respondents: Centennial Technologies, Inc. Release No. 33-7897, 34-43345, AAER-1311
Date: Sept. 25, 2000	Respondents: Clifford E. Hotte, et al. Release No. LR-16722, AAER-1308
Date: Sept. 22, 2000	Respondents: Edward Cheramy Release No. 34-43327, AAER-1307
Date: Sept. 22, 2000	Respondents: Rudy Wann Release No. 34-43326, AAER-1306
Date: Sept. 20, 2000	Respondents: Pier 1 Imports, Inc. Release No. 34-43301, AAER-1303
Date: Sept. 19, 2000	Respondents: Ronald R. Charnock, Mark C. Hyer, Walter Wilowatyj and Donald C. Yount Release No. LR-16709, AAER-1304
Date: Sept. 19, 2000	Respondents: Robert G. Herndon Release No. LR-16710, AAER-1305
Date: Sept. 18, 2000	Respondents: Itex Corporation, Terry L. Neal, Michael T. Baer, Graham H. Norris, Cynthia Pfaltzgraff and Joseph M. Morris Release No. LR-16708, AAER-1302
Date: Sept. 14, 2000	Respondents: John F. "Pete" Oliver, et al. Release No. LR-16702, AAER-1301
Date: Sept. 7, 2000	Respondents: Robert H. Sutton Release No. LR-16692, AAER-1299
Date: Sept. 6, 2000	Respondents: Paul Y. Okuda, Stephen A. Thorpe, and David J. Chester Release No. LR-16689, AAER-1300
Date: Sept. 6, 2000	Respondents: Theodore Ursu III, CPA Release No. 34-43249, AAER-1298
Date: Aug. 31, 2000	Respondents: Russell Ponce Release No. 34-43235, AAER-1297
Date: Aug. 28, 2000	Respondents: Jeffrey P. Sudikoff, Edward Cheramy and Rudy Wann Release No. LR-16663, AAER-1296
Date: Aug. 21, 2000	Respondents: Boston Scientific Corporation Release No. 34-43183, AAER-1295
Date: Aug. 17, 2000	Respondents: Stephen R.B. Bingham, et al. Release No. LR-16657, AAER-1294
Date: Aug. 16, 2000	Respondents: William J. McClintock, C.A. Release No. 34-43160, AAER-1293
Date: Aug. 8, 2000	Respondents: Stefan M. Palatin Release No. LR-16645, AAER-1292
Date: Aug. 8, 2000	Respondents: Axel E. Friedberg and Rudolf J. Weissenberger Release No. 34-43129, AAER-1291
Date: Aug. 4, 2000	Respondents: Steven Wolis Release No. 34-43123, AAER-1290
Date: July 26, 2000	Respondents: Leslie Danish Release No. 34-43071, AAER-1289
Date: July 24, 2000	Respondents: Guilford Mills, Inc. and Timothy J. Gaffney Release No. LR-16634, AAER-1288
Date: July 24, 2000	Respondents: Guilford Mills, Inc. Release No. 34-43068, AAER-1287
Date: July 20, 2000	Respondents: Gerald Lee Pate Release No. 34-43034, 34-43058, AAER-1284
Date: July 14, 2000	Respondents: System Software Associates, Inc., Roger Covey and Joseph Skadra Release No. LR-16627, AAER-1285
Date: July 13, 2000	Respondents: Michael A. Puhr Release No. LR-16625, AAER-1286
Date: June 30, 2000	Respondents: Allegheny Health, Education and Research Foundation Release No. 34-42992, AAER-1283
Date: June 29, 2000	Respondents: Ronald G. Davies Release No. LR-16614, AAER-1282
Date: June 29, 2000	Respondents: Ronald G. Davies Release No. 34-42987, AAER-1281
Date: June 26, 2000	Respondents: DCI Telecommunications, Inc., Joseph J. Murphy, Russell B. Hintz, and Grace P. Murphy Release No. LR-16609, AAER-1279
Date: June 26, 2000	Respondents: Gregory A. Alba, CPA Release No. 34-42981, AAER-1280
Date: June 23, 2000	Respondents: Schnitzer & Kondub, P.C., Richard S. Kondub, CPA, and Ross J. Schnitzer, CPA Release No. 34-42979, AAER-1278
Date: June 21, 2000	Respondents: Waste Management, Inc. Release No. 34-42968, AAER-1277
Date: June 14, 2000	Respondents: Cendant Corporation Release No. LR-16587, AAER-1276
Date: June 14, 2000	Respondents: Paul Hiznay Release No. 34-42934, AAER-1273
Date: June 14, 2000	Respondents: Mary Sattler Polverari, C.P.A. Release No. 34-42936, AAER-1275
Date: June 14, 2000	Respondents: Cendant Corporation Release No. 34-42933, AAER-1272
Date: June 14, 2000	Respondents: Steven Speaks, C.P.A. Release No. 34-42935, AAER-1274
Date: June 8, 2000	Respondents: Vigue et al. Release No. LR-16586, AAER-1269
Date: June 8, 2000	Respondents: Firstmark Corp. Release No. 34-42909, AAER-1270
Date: June 6, 2000	Respondents: Paul Y. Okuda, Stephen A. Thorpe, and David J. Chester Release No. LR-16584, AAER-1268
Date: June 6, 2000	Respondents: Eric P. Furman, CPA Release No. 34-42901, AAER-1267
Date: June 1, 2000	Respondents: Christopher K. Bagdasarian and Sam Lance White Release No. LR-16580, AAER-1264
Date: June 1, 2000	Respondents: Samuel L. White Release No. 34-42879, AAER-1263
Date: June 1, 2000	Respondents: Danny R. Auerbach, Michael L. Glaser, and James Montgomery, II Release No. 34-42881, AAER-1265
Date: June 1, 2000	Respondents: Danny R. Auerbach, Michael L. Glaser, and James Montgomery, II Release No. 34-42882, AAER-1266
Date: May 25, 2000	Respondents: R. Gordon Jones and Mark F. Jensen Release No. 34-42828, AAER-1261
Date: May 25, 2000	Respondents: Paul Y. Okuda, Stephen A. Thorpe, and David J. Chester Release No. 33-7859, 34-42827, AAER-1260
Date: May 23, 2000	Respondents: C. William Cox Release No. LR-16562, AAER-1262
Date: May 23, 2000	Respondents: Intile Designs, Inc. Release No. 34-42813, AAER-1259
Date: May 15, 2000	Respondents: America Online, Inc. Release No. LR-16552, AAER-1258
Date: May 15, 2000	Respondents: America Online, Inc. Release No. 34-42781, AAER-1257
Date: May 3, 2000	Respondents: ITEX Corporation, Terry L. Neal, Michael T. Baer, Graham H. Norris, Cynthia Pfaltzgraff and Joseph M. Morris Release No. LR-16536, AAER-1256
Date: May 3, 2000	Respondents: Cynthia Pfaltzgraff, CMA Release No. 34-42753, AAER-1255
Date: May 2, 2000	Respondents: David W. McConnell and Charles P. Morrison Release No. LR-16534, AAER-1254
Date: May 2, 2000	Respondents: Stephen H. Spargo Release No. 34-42742, AAER-1252
Date: May 2, 2000	Respondents: Albert Adamczak, CPA Release No. 34-42743, AAER-1253
Date: April 21, 2000	Respondents: Charles E. Wessman Release No. 33-7854, 34-72709, AAER-1251
Date: April 18, 2000	Respondents: Bradley J. Buchanan Release No. LR-16518, AAER-1250
Date: April 17, 2000	Respondents: Aura Systems Inc., Zvi Kurtzman, Francis T. Phalen andJoseph Bevacqua Release No. 34-42695, 34-42684, AAER-1249
Date: April 14, 2000	Respondents: The City of Miami, Florida, Cesar Odio and Manohar Surana; Brenda P. Murray, Chief Administrative Law Judge Release No. 33-7851, AAER-1248
Date: April 13, 2000	Respondents: Allen K. Deary and Dennis A. Fichter Release No. LR-16516, AAER-1246
Date: April 13, 2000	Respondents: Peritus Software Services, Inc. Release No. 34-42673, AAER-1247
Date: March 30, 2000	Respondents: Renaissance Capital Management, Inc., NNPD Escrow Holdings Company, Inc., Allen Andrescu, Richard Brower, Mark Coates, Vikram Randhawa, and Tejbir Singh Release No. LR-16492, AAER-1245