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: Dec. 14, 2020	Respondents: Belden Inc. and Dennis Wiser, CPA Release No. 33-10903, 34-90664, AAER-4196 See Also: Administrative Summary
Date: Dec. 10, 2020	Respondents: Mark E. Watson III Release No. 34-90630, AAER-4195 See Also: Administrative Summary
Date: Dec. 9, 2020	Respondents: General Electric Company Release No. 33-10899, 34-90620, AAER-4194
Date: Nov. 6, 2020	Respondents: Frank G. Mueller Release No. 34-90369, AAER-4193
Date: Oct. 29, 2020	Respondents: Steven L. Henning, CPA Release No. 34-90281, AAER-4192
Date: Oct. 22, 2020	Respondents: The Goldman Sachs Group, Inc. Release No. 34-90243, AAER-4191 See Also: Press Release No. 2020-265
Date: Oct. 15, 2020	Respondents: Andeavor LLC Release No. 34-90208, AAER-4190
Date: Oct. 14, 2020	Respondents: Allen Garner Release No. 34-90168, AAER-4188
Date: Oct. 14, 2020	Respondents: Daniel O'Neal Release No. 34-90167, AAER-4187
Date: Oct. 14, 2020	Respondents: James DePalma, CPA Release No. 34-90166, AAER-4186
Date: Oct. 14, 2020	Respondents: J&F Investimentos, S.A., JBS, S.A., Joesley Batista, Wesley Batista Release No. 34-90170, AAER-4189
Date: Oct. 5, 2020	Respondents: Hill International, Inc. et al. Release No. LR-24939, AAER-4185
Date: Oct. 5, 2020	Respondents: Nicholas Tornello, CPA Release No. 34-90089, AAER-4184
Date: Sept. 30, 2020	Respondents: BGC Partners, Inc. Release No. 33-10867, 34-90050, AAER-4181 See Also: Administrative Summary
Date: Sept. 30, 2020	Respondents: Hilton Worldwide Holdings Inc. Release No. 34-90052, AAER-4182
Date: Sept. 30, 2020	Respondents: HP Inc. Release No. 33-10868, 34-90060, AAER-4183
Date: Sept. 29, 2020	Respondents: Stephen Harrison Release No. 33-10862, 34-90044, AAER-4179
Date: Sept. 29, 2020	Respondents: Andrew Rooke Release No. 33-10861, 34-90043, AAER-4178
Date: Sept. 29, 2020	Respondents: Michael Schneider, CPA Release No. 33-10863, 34-90045, AAER-4180
Date: Sept. 29, 2020	Respondents: Manitex International, Inc. Release No. 33-10860, 34-90042, AAER-4177
Date: Sept. 28, 2020	Respondents: Fulton Financial Corporation Release No. 34-90017, AAER-4174
Date: Sept. 28, 2020	Respondents: Raymon Holmdahl, CPA and Kanako Matsumoto, CPA Release No. 34-90025, AAER-4176
Date: Sept. 28, 2020	Respondents: Interface, Inc., et al. Release No. 33-10854, 34-90018, AAER-4175
Date: Sept. 25, 2020	Respondents: Aeon Global Health Corp. Release No. 34-90003, AAER-4171 See Also: Administrative Summary
Date: Sept. 25, 2020	Respondents: Lam D. Ha, CPA Release No. 34-90010, AAER-4173 See Also: Administrative Summary
Date: Sept. 25, 2020	Respondents: James L. Thompson, CPA Release No. 34-90008, AAER-4172 See Also: Administrative Summary
Date: Sept. 24, 2020	Respondents: Revolution Lighting Technologies, Inc., et al. Release No. LR-24915, AAER-4170 See Also: SEC Complaint
Date: Sept. 24, 2020	Respondents: Power Solutions International, Inc. Release No. 34-89984, AAER-4169
Date: Sept. 21, 2020	Respondents: Steven L. Jenkins, CPA Release No. 34-89936, AAER-4168 See Also: Administrative Summary
Date: Sept. 14, 2020	Respondents: Henry Seth Brock, CPA Release No. 34-89861, AAER-4167
Date: Sept. 4, 2020	Respondents: SQN Capital Management, LLC Release No. IA-5573, AAER-4166 See Also: Administrative Summary
Date: Aug. 28, 2020	Respondents: Herbalife Nutrition Ltd. Release No. 34-89704, AAER-4165
Date: Aug. 26, 2020	Respondents: BorgWarner Inc. Release No. 34-89677, AAER-4164
Date: Aug. 25, 2020	Respondents: Super Micro Computer, Inc. Release No. 33-10822, 34-89656, AAER-4161
Date: Aug. 25, 2020	Respondents: Howard Hideshima Release No. 34-89657, AAER-4162
Date: Aug. 25, 2020	Respondents: Charles Liang Release No. 34-89658, AAER-4163
Date: Aug. 14, 2020	Respondents: Mark P. Frissora Release No. LR-24869, AAER-4160 See Also: SEC Complaint
Date: Aug. 13, 2020	Respondents: Brian Dee Matlock, CPA Release No. 34-89552, AAER-4159 See Also: Administrative Summary
Date: Aug. 6, 2020	Respondents: World Acceptance Corporation Release No. 34-89489, AAER-4158
Date: Aug. 5, 2020	Respondents: Dittman, Scott M., CPA Release No. 33-10816, AAER-4157
Date: Aug. 4, 2020	Respondents: Anton & Chia, LLP Wahl, Gregory A., CPA Deutchman, Michael, CPA Chung, Georgia, CPA Shek, Tommy, CPA Release No. 34-89475, AAER-4156
Date: July 31, 2020	Respondents: Valeant Pharmaceuticals International, Inc. and n/k/a Bausch Health Companies Inc. Release No. 33-10809, 34-89442, AAER-4153
Date: July 31, 2020	Respondents: Tanya R. Carro, CPA Release No. 33-10812, 34-89445, AAER-4155
Date: July 31, 2020	Respondents: J. Michael Pearson Release No. 33-10810, 34-89443, AAER-4154
Date: July 15, 2020	Respondents: Paul J. Konigsberg Release No. 34-89326, AAER-4152
Date: July 2, 2020	Respondents: Alexion Pharmaceuticals, Inc. Release No. 34-89214, AAER-4151
Date: June 25, 2020	Respondents: Novartis AG Release No. 34-89149, AAER-4150
Date: June 23, 2020	Respondents: Vereit, Inc. Release No. 33-10793, 34-89133, AAER-4149 See Also: Administrative Summary
Date: June 18, 2020	Respondents: PLS, CPA, et al. (Order) Release No. 34-89099, AAER-4148
Date: June 5, 2020	Respondents: Jana Faith Kiena, CPA Release No. 34-89023, AAER-4147 See Also: Administrative Summary
Date: June 4, 2020	Respondents: Argo Group International Holdings, Ltd. Release No. 34-89009, AAER-4146
Date: June 3, 2020	Respondents: Christopher D. Larson (CPA) Release No. 34-88998, AAER-4145
Date: May 22, 2020	Respondents: TSP Capital Management Group, LLC Release No. IA-5508, AAER-4144 See Also: Administrative Summary
Date: May 18, 2020	Respondents: Timothy Daly, CPA Release No. 34-88895, AAER-4141
Date: May 18, 2020	Respondents: John Donovan, CPA Release No. 34-88897, AAER-4143
Date: May 18, 2020	Respondents: Michael Bellach, CPA Release No. 34-88896, AAER-4142
Date: May 12, 2020	Respondents: TCA Fund Management Group Corp. and TCA Global Credit Fund GP, Ltd. Release No. LR-24815, AAER-4140
Date: May 11, 2020	Respondents: PLS, CPA, et al. (Order) Release No. 34-88851, AAER-4139
Date: May 5, 2020	Respondents: Jeffery A. Curran, CA Release No. 34-88808, AAER-4138
Date: May 1, 2020	Respondents: Todd H. Takeyasu, CA Release No. 34-88791, AAER-4134
Date: May 1, 2020	Respondents: PLS, CPA, et al. (Order Regarding Service) Release No. 34-88796, AAER-4136
Date: April 28, 2020	Respondents: Penn West Petroleum Ltd., d/b/a Obsidian Energy Ltd., Todd H. Takeyasu, Jeffery A. Curran, and Waldemar Grab Release No. LR-24809, AAER-4133 See Also: SEC Complaint
Date: April 28, 2020	Respondents: William M. Aisenberg, CPA (Corrected) Release No. 34-88763, AAER-4132
Date: April 28, 2020	Respondents: Ross, Sinclaire & Associates, LLC and Murray Sinclaire, Jr. Release No. 34-88762, AAER-4132
Date: April 24, 2020	Respondents: PLS,, CPA a Professional Corporation Pls a/k/a, CPAS Park, Chang G., CPA Park, a/k/a Changgeun Lee, Joseph Yongyun, CPA Lee, a/k/a Yong Yun Lee, Juchi, CPA Fernandez, a/k/a Juchi Lee Lee, Ju-Chi Lee, Ju Chi Lee, Sue Release No. 34-88739, AAER-4131 See Also: Administrative Summary
Date: April 22, 2020	Respondents: Kenneth D. Shifrin, CPA Release No. 34-88723, AAER-4128
Date: April 22, 2020	Respondents: Robert J. Jesenik Release No. IA-5482, AAER-4126
Date: April 22, 2020	Respondents: Brian L. Ferdinand Release No. 33-10775, 34-88720, AAER-4127
Date: April 22, 2020	Respondents: Brian M. Storms Release No. 34-88724, AAER-4129
Date: April 22, 2020	Respondents: N. Scott Gillis, CPA Release No. IA-5484, AAER-4126
Date: April 22, 2020	Respondents: Berman & Company, P.A., and Elliot Berman CPA, Berman, Elliot R., CPA Berman & Company, P.A. Release No. 34-88731, AAER-4130
Date: April 17, 2020	Respondents: James Arthur Young III Release No. 34-88680, IA-5481, AAER-4125
Date: April 17, 2020	Respondents: Eni S.p.A. Release No. 34-88679, AAER-4124 See Also: Administrative Summary
Date: April 17, 2020	Respondents: Brian Robert Sodi, CPA Release No. 34-88686, AAER-4125
Date: April 16, 2020	Respondents: Frazer Frost LLP Woo, Susan, CPA Suen, Miranda, CPA Release No. 34-88659, AAER-4123
Date: April 15, 2020	Respondents: Schulman Lobel Zand Katzen Williams & Blackman, LLP a/k/a Schulman Lobel LLP Release No. 34-88653, AAER-4122
Date: April 8, 2020	Respondents: Jeffrey D. Cordes et al. Release No. LR-24792, AAER-4121 See Also: SEC Complaint
Date: March 20, 2020	Respondents: Ronald Emma, CPA Release No. 34-88432, AAER-4120
Date: March 12, 2020	Respondents: David G. Dreslin, CPA Release No. 34-88377, AAER-4119
Date: Feb. 28, 2020	Respondents: Cardinal Health, Inc. Release No. 34-88303, AAER-4118
Date: Feb. 26, 2020	Respondents: RSM US LLP (f/k/a/ Mcgladrey LLP) Release No. 34-88287, AAER-4117 See Also: Administrative Summary
Date: Feb. 6, 2020	Respondents: LBB & Associates Ltd., LLP Lopez, Carlos, CPA Release No. 34-88140, AAER-4116 See Also: Administrative Summary
Date: Jan. 27, 2020	Respondents: Steven M. Des Champs, CPA Release No. 34-88048, AAER-4115
Date: Jan. 16, 2020	Respondents: Joseph S. Amundsen, CPA, Michael T. Remus, CPA and Michael Remus, CPA (Corrected Order Granting Petitions for Review and Scheduling Briefs) Release No. 34-88001, AAER-4114
Date: Jan. 15, 2020	Respondents: Holder, Cynthia, CPA Wada, Jeffrey, CPA Middendorf, David, CPA Whittle, Thomas, CPA Britt, David, CPA Release No. 34-87969, AAER-4112
Date: Jan. 15, 2020	Respondents: Holder, Cynthia, CPA Wada, Jeffrey, CPA Middendorf, David, CPA Whittle, Thomas, CPA Britt, David, CPA Release No. 34-87970, AAER-4113
Date: Jan. 3, 2020	Respondents: Robert A. Karmann, CPA Release No. 34-87884, AAER-4111
Date: Dec. 20, 2019	Respondents: Quantum Corporation Release No. 34-87812, AAER-4110 See Also: Administrative Summary
Date: Dec. 16, 2019	Respondents: Tim Leissner Release No. 34-87750, IA-5418, IC-33715, AAER-4108
Date: Dec. 12, 2019	Respondents: Stonemor Partners L.P. and Stonemor GP LLC Release No. 34-87732, AAER-4107 See Also: Administrative Summary
Date: Dec. 5, 2019	Respondents: Warren Clamen, CPA Release No. 33-10730, 34-87661, AAER-4105
Date: Dec. 5, 2019	Respondents: Jatindar Kapur, CPA Release No. 33-10731, 34-87670, AAER-4106 See Also: Administrative Summary
Date: Dec. 4, 2019	Respondents: Raymon Holmdahl, CPA and Kanako Matsumoto, CPA Release No. 34-87657, AAER-4104
Date: Nov. 29, 2019	Respondents: Holder, Cynthia, CPA Wada, Jeffrey, CPA Middendorf, David, CPA Whittle, Thomas, CPA Britt, David, CPA Release No. 34-87642, AAER-4103
Date: Nov. 25, 2019	Respondents: Calumet Specialty Products Partners, L.P. Release No. 34-87611, AAER-4102 See Also: Administrative Summary
Date: Nov. 7, 2019	Respondents: Pruitt, David, CPA Release No. 34-87484, AAER-4101
Date: Oct. 11, 2019	Respondents: John Busshaus, CPA Release No. 33-10718, AAER-4100
Date: Oct. 10, 2019	Respondents: Northwest Biotherapeutics, Inc. Release No. 34-87281, AAER-4099 See Also: Administrative Summary
Date: Sept. 30, 2019	Respondents: Schulman Lobel Zand Katzen Williams & Blackman, LLP a/k/a Schulman Lobel LLP Release No. 34-87157, AAER-4097
Date: Sept. 30, 2019	Respondents: Marla P. Manowitz, CPA, Thomas R. Vreeland, CPA and Kenneth J. Gralak, CPA Release No. 34-87159, AAER-4098