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. 14, 2014	Respondents: Charles Elliot Smith, CPA Release No. 34-73609, AAER-3598
Date: Nov. 12, 2014	Respondents: Dr. L.S. Smith Release No. 34-73582, AAER-3596
Date: Nov. 5, 2014	Respondents: David Blain, CPA Release No. 34-73532, AAER-3595
Date: Nov. 3, 2014	Respondents: Bio-Rad Laboratories, Inc. Release No. 34-73496, AAER-3594
Date: Oct. 27, 2014	Respondents: Great Lakes Dredge & Dock Corporation Release No. 34-73434, AAER-3593
Date: Oct. 24, 2014	Respondents: Berman & Company, P.A., and Elliot Berman CPA Release No. 34-73427, AAER-3592
Date: Oct. 23, 2014	Respondents: Eugene F. Hovanec, CPA Release No. 34-73421, AAER-3591
Date: Oct. 22, 2014	Respondents: BDO China Dahua CPA Co., Ltd. Deloitte Touche Tohmatsu Certified Public Accountants Ltd. Ernst & Young Hua Ming, LLP KPMG Huazhen (Special General Partnership) PricewaterhouseCoopers Zhong Tian CPAs Limited Release No. 34-73408, AAER-3590
Date: Oct. 3, 2014	Respondents: Peter A. Jenson, Chartered Accountant Release No. 34-73294, AAER-3589
Date: Sept. 29, 2014	Respondents: Bank of America Corporation Release No. 34-73243, AAER-3588
Date: Sept. 25, 2014	Respondents: McCann, Mayer Hoffman, P.C. Release No. 34-73224, AAER-3587
Date: Sept. 25, 2014	Respondents: Tradebot Systems, Inc. Release No. 34-73222, AAER-3586
Date: Sept. 25, 2014	Respondents: JDA Software Group, Inc. Release No. 34-73209, AAER-3585
Date: Sept. 24, 2014	Respondents: Babak ("Bobby") Yazdani Release No. 34-73201, AAER-3584
Date: Sept. 24, 2014	Respondents: Saba Software, Inc., Patrick Farrell, et al. Release No. 33-9654, 34-73200, AAER-3583
Date: Sept. 11, 2014	Respondents: Wilmington Trust Corporation Release No. 33-9646, 34-73076, AAER-3582
Date: Sept. 4, 2014	Respondents: Egeberg, Eugene M., CPA Release No. 33-9637, 34-72976, AAER-3580
Date: Sept. 4, 2014	Respondents: John J. Aesoph, CPA, and Darren M. Bennett, CPA (Order Granting Petitions for Review and Scheduling Briefs) Release No. 34-72997, AAER-3581
Date: Aug. 28, 2014	Respondents: Lynn R. Blodgett and Kevin R. Kyser, CPA (Corrected) Release No. 34-72938A, AAER-3578A
Date: Aug. 22, 2014	Respondents: AirTouch Communications, Inc. Kanakubo, Hideyuki Kaiser, Jerome, CPA Release No. 33-9634, 34-72904, AAER-3576
Date: Aug. 14, 2014	Respondents: BDO China Dahua CPA Co., Ltd. Deloitte Touche Tohmatsu Certified Public Accountants Ltd. Ernst & Young Hua Ming, LLP KPMG Huazhen (Special General Partnership) PricewaterhouseCoopers Zhong Tian CPAs Limited Release No. 34-72845, AAER-3575
Date: Aug. 4, 2014	Respondents: BDO China Dahua CPA Co., Ltd., Ernst & Young Hua Ming LLP, KPMG Huazhen (Special General Partnership), Deloitte Touche Tohmatsu Certified Public Accountants Ltd., and PricewaterhouseCoopers Zhong Tian CPAs Limited (Order Granting Leave to the ZLCA to File an Amicus Brief) Release No. 34-72753, AAER-3574
Date: July 30, 2014	Respondents: Edward L. Cummings, CPA Release No. 34-72722, AAER-3572
Date: July 30, 2014	Respondents: Sherman, Marc Release No. 34-72723, AAER-3573
Date: July 28, 2014	Respondents: Smith & Wesson Holding Corporation Release No. 34-72678, AAER-3571
Date: July 25, 2014	Respondents: Volt Information Sciences, Inc. and Debra L. Hobbs; Jack J. Egan, Jr. Release No. LR-23051, AAER-3569 and AAER-3570, AAER-3569
Date: July 24, 2014	Respondents: John ("Jack") J. Egan, Jr., CPA Release No. 34-72671, AAER-3569
Date: July 24, 2014	Respondents: Debra L. Hobbs, CPA Release No. 34-72672, AAER-3570
Date: July 17, 2014	Respondents: Robert C. Trosten, CPA Release No. 34-72637, AAER-3567
Date: July 17, 2014	Respondents: James M. Schneider, CPA (Order Denying Motion Or, in the Alternative, Application for Modification of Commission Order Imposing Remedial Sanctions) Release No. 34-72639, AAER-3568
Date: July 14, 2014	Respondents: Ernst & Young LLP Release No. 34-72602, AAER-3566
Date: July 8, 2014	Respondents: Child, Van Wagoner & Bradshaw, PLLC Anderson, Russell E., CPA Van Wagoner, Marty, CPA Release No. 34-72557, AAER-3565
Date: July 7, 2014	Respondents: Mark A. Jackson and James J. Ruehlen Release No. LR-23038, AAER-3564
Date: July 2, 2014	Respondents: W. Mark Miller, CPA Release No. 34-72516, AAER-3563
Date: July 1, 2014	Respondents: EFP Rotenberg, LLP and Nicholas R. Bottini, CPA Release No. 33-9608, 34-72503, AAER-3562
Date: June 27, 2014	Respondents: Chris Choi, CPA Release No. 34-72494, AAER-3561
Date: June 25, 2014	Respondents: Neely, Thomas A., Jr. Release No. 33-9605, 34-72470, AAER-3559
Date: June 25, 2014	Respondents: Jeffrey C. Kuehr and Michael J. Willoughby Release No. 33-9606, 34-72471, AAER-3560
Date: June 18, 2014	Respondents: I. John Benson, CPA, Release No. 34-72427, AAER-3558
Date: June 11, 2014	Respondents: Richard R. Hylland, CPA Release No. 34-72363, AAER-3557
Date: June 2, 2014	Respondents: BDO China Dahua CPA Co., Ltd. Deloitte Touche Tohmatsu Certified Public Accountants Ltd. Ernst & Young Hua Ming, LLP KPMG Huazhen (Special General Partnership) PricewaterhouseCoopers Zhong Tian CPAs Limited Release No. 34-72296, AAER-3556
Date: May 20, 2014	Respondents: James T. Adams, CPA Release No. 34-72198, AAER-3554
Date: May 20, 2014	Respondents: Bryce Walker, CA and Spence Walker, CA, CPA Release No. 34-72199, AAER-3555
Date: May 9, 2014	Respondents: BDO China Dahua CPA Co., Ltd., Ernst & Young Hua Ming LLP, KPMG Huazhen (Special General Partnership), Deloitte Touche Tohmatsu Certified Public Accountants Ltd., and Pricewaterhousecoopers Zhong Tian CPAs Limited (Order Denying the Division's Motion to Strike the Notice of Withdrawal of Appearance and Setting a Briefing Schedule) Release No. 34-72134, AAER-3552
Date: May 9, 2014	Respondents: BDO China Dahua CPA Co., Ltd., Ernst & Young Hua Ming LLP, KPMG Huazhen (Special General Partnership), Deloitte Touche Tohmatsu Certified Public Accountants Ltd., and Pricewaterhousecoopers Zhong Tian CPAs Limited (Order Granting Leave to Adduce Additional Evidence and Granting the Petitions for Review) Release No. 34-72140, AAER-3553
Date: April 23, 2014	Respondents: KMJ Corbin & Company, LLP, Kendall G. Merkley, CPA, and Anthony J. Price, CPA Release No. 34-72005, AAER-3551
Date: April 15, 2014	Respondents: Scott T. Veech, CPA Release No. 34-71951, AAER-3550
Date: April 8, 2014	Respondents: Laird Daniels, CPA Release No. LR-22968, AAER-3549 See Also: SEC Complaint
Date: April 8, 2014	Respondents: Laird Daniels, CPA Release No. 33-9573, 34-71896, AAER-3548
Date: March 31, 2014	Respondents: S.W. Hatfield, CPA and Scott W. Hatfield, CPA Release No. 34-71833, AAER-3547
Date: March 27, 2014	Respondents: L&L Energy, Inc. Lee, Dickson, CPA Release No. 33-9565, 34-71823, AAER-3545
Date: March 27, 2014	Respondents: Shirley Kiang Release No. 34-71824, AAER-3546
Date: March 21, 2014	Respondents: Brendon P. Mcdonald, CPA Release No. 34-71770, AAER-3544
Date: March 20, 2014	Respondents: Thomas D. Melvin, CPA (Order Denying Petition to Lift Temporary Suspension and Directing Hearing) Release No. 34-71761, AAER-3543
Date: March 11, 2014	Respondents: Marshall, Clayton T. Release No. 33-9557, 34-71688, AAER-3542
Date: Feb. 28, 2014	Respondents: Paul Desjourdy, CPA, Esq. Release No. 34-71639, AAER-3541
Date: Feb. 24, 2014	Respondents: China MediaExpress Holdings, Inc. and Zheng Cheng Release No. LR-22932, AAER-3540
Date: Feb. 21, 2014	Respondents: Christopher Sells and Timothy Murawski Release No. LR-22930, AAER-3539
Date: Feb. 21, 2014	Respondents: James M. Schneider, CPA Release No. 34-71595, AAER-3538
Date: Feb. 20, 2014	Respondents: Sam Kan, CPA, and Sam Kan & Company Release No. 34-71585, AAER-3537
Date: Feb. 19, 2014	Respondents: BDO China Dahua CPA Co., Ltd. Deloitte Touche Tohmatsu Certified Public Accountants Ltd. Ernst & Young Hua Ming, LLP KPMG Huazhen (Special General Partnership) PricewaterhouseCoopers Zhong Tian CPAs Limited Release No. 34-71576, AAER-3536
Date: Feb. 12, 2014	Respondents: Apple REIT Six, Inc.; Apple REIT Seven, Inc.; Apple REIT Eight, Inc.; Apple REIT Nine, Inc.; Apple Six Advisors, Inc.; Apple Seven Advisors, Inc.; Apple Eight Advisors, Inc.; Apple Nine Advisors, Inc.; Glade M. Knight; and Bryan F. Peery, CPA Release No. 33-9548, 34-71546, AAER-3535
Date: Feb. 11, 2014	Respondents: David M. Martin CPA Release No. 34-71523, AAER-3534
Date: Feb. 10, 2014	Respondents: Uriel Sharef et al. Release No. LR-22923, AAER-3533
Date: Feb. 5, 2014	Respondents: Lawrence A. O'Donnell, CPA Release No. 34-71484, AAER-3532
Date: Jan. 27, 2014	Respondents: Deloitte Touche Tohmatsu CPA Ltd. Release No. LR-22911, AAER-3531
Date: Jan. 24, 2014	Respondents: KPMG LLP Release No. 34-71389, AAER-3530
Date: Jan. 17, 2014	Respondents: Egeberg, Eugene M., CPA Release No. 33-9513, 34-71348, AAER-3529
Date: Jan. 15, 2014	Respondents: Christopher Hohol and Brian Poshak Release No. LR-22906, AAER-3528
Date: Jan. 9, 2014	Respondents: Diamond Foods, Inc. Release No. LR-22902, AAER-3527
Date: Jan. 9, 2014	Respondents: Michael Mendes Release No. 33-9508, 34-71264, AAER-3526
Date: Jan. 9, 2014	Respondents: Alcoa Inc. Release No. 34-71261, AAER-3525
Date: Dec. 30, 2013	Respondents: John J. Aesoph, CPA, and Darren M. Bennett, CPA (Order Granting Extension) Release No. 34-71205, AAER-3524
Date: Dec. 24, 2013	Respondents: Kevin Brennan, CPA Release No. 34-71185, AAER-3523
Date: Dec. 23, 2013	Respondents: Clinton Ronald Greenman, CPA Release No. 34-71174, AAER-3522
Date: Dec. 20, 2013	Respondents: Melvin, Thomas D., CPA Release No. 34-71161, AAER-3521
Date: Dec. 20, 2013	Respondents: Kinross-Kennedy, John, CPA Release No. 34-71154, AAER-3520
Date: Dec. 18, 2013	Respondents: James Vincent Poti, CPA Release No. 34-71117, AAER-3519
Date: Dec. 12, 2013	Respondents: Michael H. Taber, CPA Release No. LR-22887, AAER-3517
Date: Dec. 12, 2013	Respondents: Rodney A. Smith, Michael Santicchia, CPA, and Stephen D. Cheaney, CPA Release No. 34-71070, IA-3738, AAER-3518
Date: Dec. 12, 2013	Respondents: GLG Partners, Inc. and GLG Partners, L.P. Release No. 34-71050, AAER-3516
Date: Dec. 11, 2013	Respondents: Craig Toll, CPA, Release No. 34-71031, AAER-3515
Date: Dec. 4, 2013	Respondents: Fifth Third Bancorp and Daniel Poston Release No. 33-9490, 34-70983, AAER-3514
Date: Nov. 21, 2013	Respondents: R. Gordon Jones, CPA and Mark F. Jensen, CPA Release No. LR-22875, AAER-3513 See Also: SEC Complaint
Date: Nov. 6, 2013	Respondents: Sherb & Co., LLP, et al. Release No. 34-70823, AAER-3512
Date: Oct. 29, 2013	Respondents: Ronald Baldwin, Jr. CPA Release No. 34-70767, AAER-3511
Date: Oct. 28, 2013	Respondents: Paul V. Greene Release No. LR-22856, AAER-3510
Date: Oct. 22, 2013	Respondents: Diebold, Inc. Release No. LR-22849, AAER-3509 See Also: SEC Complaint
Date: Oct. 17, 2013	Respondents: JBI, Inc., John Bordynuik and Ronald Baldwin, Jr. Release No. LR-22847, AAER-3508
Date: Oct. 10, 2013	Respondents: Mark S. Cupo (CPA) Release No. 34-70659, AAER-3507
Date: Oct. 10, 2013	Respondents: John Lazorchak (CPA) Release No. 34-70658, AAER-3506
Date: Oct. 2, 2013	Respondents: Jing Xie Release No. 34-70602, AAER-3505
Date: Sept. 30, 2013	Respondents: Wilfred W. Hanson, CPA Release No. 34-70567, AAER-3503
Date: Sept. 30, 2013	Respondents: Patrizio & Zhao LLC and Xinggeng (John) Zhao, CPA Release No. 34-70562, AAER-3500
Date: Sept. 30, 2013	Respondents: Rick D. Snow, CPA Release No. 34-70553, AAER-3497
Date: Sept. 30, 2013	Respondents: Kinross-Kennedy, John, CPA Release No. 34-70566, AAER-3502
Date: Sept. 30, 2013	Respondents: Michael McGrath, CPA Release No. 34-70561, AAER-3499
Date: Sept. 30, 2013	Respondents: Malcolm L. Pollard, CPA and Malcolm L. Pollard, Inc. Release No. 34-70564, AAER-3501
Date: Sept. 30, 2013	Respondents: John W. Jacobsen, CPA Release No. 34-70557, AAER-3498
Date: Sept. 30, 2013	Respondents: China Ruitai International Holdings Co., Ltd. Ma, Dian Min Ma, Gang Tian, Jin Release No. 34-70579, AAER-3504