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: Sept. 27, 2019	Respondents: Mylan N.V. Release No. LR-24621, AAER-4096 See Also: SEC Complaint
Date: Sept. 27, 2019	Respondents: FCA US LLC and Fiat Chrysler Automobiles N.V. Release No. 33-10706, 34-87134, AAER-4095
Date: Sept. 26, 2019	Respondents: PPG Industries, Inc. Release No. 33-10701, 34-87129, AAER-4094 See Also: Administrative Summary
Date: Sept. 25, 2019	Respondents: Toups, Michael P. Release No. 34-87102, AAER-4093
Date: Sept. 24, 2019	Respondents: Serge Matta Release No. 33-10693, 34-87070, AAER-4092
Date: Sept. 24, 2019	Respondents: Comscore, Inc. Release No. 33-10692, 34-87069, AAER-4091
Date: Sept. 23, 2019	Respondents: Carlos Ghosn and Gregory L. Kelly Release No. LR-24606, AAER-4088 See Also: SEC Complaint
Date: Sept. 23, 2019	Respondents: Subramanian Krishnan (CPA)(Corrected) Release No. 34-87068, AAER-4090
Date: Sept. 23, 2019	Respondents: Nissan Motor Co., Ltd. Release No. 34-87054, AAER-4086
Date: Sept. 23, 2019	Respondents: Briner, John, Esq. Dalmy, Diane. Esq. De Joya Griffith, LLC De Joya, Arthur, CPA Griffith, Jason, CPA Whetman, Chris, CPA Zhang, Philip, CPA M&K CPAs, PLLC Manis, Matt, CPA Ridenour, Jon, CPA Ortego, Ben, CPA Release No. 34-87063, AAER-4089
Date: Sept. 23, 2019	Respondents: Brandon Sprankle, CPA Release No. 34-87053, AAER-4085
Date: Sept. 23, 2019	Respondents: TechnipFMC plc. Release No. 34-87055, AAER-4087 See Also: Administrative Summary
Date: Sept. 23, 2019	Respondents: PricewaterhouseCoopers LLP Release No. 34-87052, AAER-4084
Date: Sept. 20, 2019	Respondents: The Bancorp, Inc. Release No. 34-87036, AAER-4081 See Also: Administrative Summary
Date: Sept. 20, 2019	Respondents: Donald F. Mcgraw, Jr. Release No. 34-87038, AAER-4083 See Also: Administrative Summary
Date: Sept. 20, 2019	Respondents: Anton & Chia, LLP Wahl, Gregory A., CPA Deutchman, Michael, CPA Chung, Georgia, CPA Shek, Tommy, CPA Release No. 34-87033, AAER-4080
Date: Sept. 20, 2019	Respondents: James David Hilty Release No. 34-87037, AAER-4082 See Also: Administrative Summary
Date: Sept. 19, 2019	Respondents: Kevyn N. Rakowski, CPA Release No. 34-87007, AAER-4078
Date: Sept. 19, 2019	Respondents: David R. Gibson Release No. 34-87032, IA-5357, AAER-4079
Date: Sept. 17, 2019	Respondents: Tom Simeo Release No. LR-24599, AAER-4077 See Also: SEC Complaint
Date: Sept. 16, 2019	Respondents: Marvell Technology Group, Ltd. Release No. 33-10684, 34-86971, AAER-4076
Date: Sept. 13, 2019	Respondents: ED Capital Management, LLC d/b/a Daniloff Capital Management, LLC and Elliot Daniloff a/k/a Ilya Olegovich Danilov Release No. IA-5344, AAER-4075 See Also: Administrative Summary
Date: Sept. 13, 2019	Respondents: Sridhar Thiruvengadam Release No. 34-86963, AAER-4074 See Also: Administrative Summary
Date: Sept. 11, 2019	Respondents: Robert D. Hesselgesser, CPA Release No. 34-86924, AAER-4073
Date: Sept. 9, 2019	Respondents: Beamish, Adrian D., CPA Release No. 34-86903, AAER-4072
Date: Sept. 6, 2019	Respondents: Abner Silva Release No. 33-10681, 34-86900, AAER-4071 See Also: Administrative Summary
Date: Sept. 5, 2019	Respondents: Daniel Khesin Release No. 33-10680, 34-86889, AAER-4070 See Also: Administrative Summary
Date: Aug. 29, 2019	Respondents: Robin Smyth Release No. 34-86804, AAER-4068
Date: Aug. 29, 2019	Respondents: Juniper Networks, Inc. Release No. 34-86812, AAER-4069 See Also: Administrative Summary
Date: Aug. 27, 2019	Respondents: RSM US LLP (f/k/a McGladrey LLP) Release No. 34-86770, IA-5331, AAER-4066
Date: Aug. 27, 2019	Respondents: Alan G. Heide, CPA Release No. 34-86771, AAER-4067
Date: Aug. 22, 2019	Respondents: Deutsche Bank AG Release No. 34-86740, AAER-4065 See Also: Administrative Summary
Date: Aug. 21, 2019	Respondents: Michael Filkoski, CPA and Scott Magnuson, CPA Release No. 34-86720, AAER-4064 See Also: Administrative Summary
Date: Aug. 7, 2019	Respondents: Thomas W. Avent, Jr., CPA, Esq. Release No. 34-86594, AAER-4063 See Also: Litigation Release
Date: Aug. 5, 2019	Respondents: Nandu Thondavadi Release No. 34-86564, AAER-4062
Date: Aug. 1, 2019	Respondents: Brixmor Property Group Inc. Release No. 34-86538, AAER-4061
Date: July 26, 2019	Respondents: Nevanna Sacks, CPA Release No. 34-86495, AAER-4060, AAER-4060
Date: July 16, 2019	Respondents: Dov Weinstein, CPA and Dov Weinstein & Co., CPA Release No. 34-86385, AAER-4059 See Also: Administrative Summary
Date: July 10, 2019	Respondents: Thomas H. Laws, CPA Release No. 34-86350, AAER-4058
Date: July 1, 2019	Respondents: Thomas Chang, CPA Release No. 34-86252, AAER-4057
Date: June 28, 2019	Respondents: S. Jeffrey Jones, CPA Release No. 34-86240, AAER-4056
Date: June 28, 2019	Respondents: R. Gordon Jones, CPA Release No. 34-86239, AAER-4055
Date: June 20, 2019	Respondents: Walmart Inc. Release No. 34-86159, AAER-4054
Date: June 17, 2019	Respondents: Rodney A. Smith, Michael Santicchia, CPA, and Stephen D. Cheaney, CPA Release No. 34-86124, AAER-4053
Date: June 17, 2019	Respondents: Rodney A. Smith, Michael Santicchia, CPA, and Stephen D. Cheaney, CPA Release No. 34-86123, AAER-4052
Date: June 17, 2019	Respondents: KPMG LLP Release No. 34-86118, AAER-4051
Date: June 14, 2019	Respondents: David Vogel, CPA Release No. 34-86107, AAER-4050
Date: June 5, 2019	Respondents: Pinnacle Accountancy Group, PLLC and Douglas W. Child, CPA Release No. 34-86034, AAER-4049
Date: June 4, 2019	Respondents: Rand, Michael T. Release No. 34-86028, AAER-4048
Date: May 13, 2019	Respondents: Bryan B. Long, CPA Release No. 34-85847, AAER-4047
Date: May 9, 2019	Respondents: Telefônica Brasil S.A. Release No. 34-85819, AAER-4046 See Also: Administrative Summary
Date: May 3, 2019	Respondents: GT Advanced Technologies Inc. Release No. 33-10636, 34-85767, AAER-4045
Date: April 25, 2019	Respondents: Joseph S. Amundsen, CPA, Michael T. Remus, CPA and Michael Remus CPA. (Order) Release No. 34-85717, AAER-4044
Date: April 23, 2019	Respondents: Michael F. Cronin, CPA Release No. 34-85709, AAER-4043
Date: April 22, 2019	Respondents: David M. Martin CPA Release No. 34-85703, AAER-4042
Date: April 22, 2019	Respondents: Dov Zaidman, CPA, and ZBS Group LLP Release No. 33-10632, 34-85702, AAER-4041
Date: April 11, 2019	Respondents: Karen Bruton and Hope Advisors, LLC (Order Regarding Further Proceedings) Release No. 34-85630, IA-5222, AAER-4040
Date: April 10, 2019	Respondents: Adam C. Derbyshire Release No. 33-10627, 34-85582, AAER-4039
Date: April 5, 2019	Respondents: KLJ & Associates, LLP, Kent L. Jensen, CPA and Ronald A. Burgmeier, CPA Release No. 34-85518, AAER-4037 See Also: Administrative Summary
Date: April 4, 2019	Respondents: Evan R. Kita, et al. Release No. LR-24441, AAER-4038
Date: April 3, 2019	Respondents: Evan R. Kita, CPA Release No. 34-85496, AAER-4036
Date: April 2, 2019	Respondents: Kevin E. Brooks, CPA Release No. 34-85483, AAER-4035
Date: April 1, 2019	Respondents: Wolf, Jennifer F., CPA Release No. 34-85478, AAER-4034
Date: March 29, 2019	Respondents: Fresenius Medical Care AG & Co. KGaA Release No. 34-85468, AAER-4033
Date: March 26, 2019	Respondents: Joseph S. Amundsen, CPA, Michael T. Remus, CPA and Michael Remus CPA. (Notice Regarding Correspondence) Release No. 34-85423, AAER-4032
Date: March 22, 2019	Respondents: Judson F. "Rick" Hoover, CPA Release No. 34-85398, AAER-4031
Date: March 13, 2019	Respondents: Joseph S. Amundsen, CPA, Michael T. Remus, CPA and Michael Remus CPA (Notice Regarding Correspondence) Release No. 34-85310, AAER-4030
Date: March 11, 2019	Respondents: Joseph S. Amundsen, CPA, Michael T. Remus, CPA and Michael Remus CPA. (Order) Release No. 34-85284, AAER-4029
Date: March 6, 2019	Respondents: Mobile TeleSystems PJSC Release No. 34-85261, AAER-4028
Date: March 5, 2019	Respondents: Joseph S. Amundsen, CPA, Michael T. Remus, CPA and Michael Remus CPA (Notice Regarding Correspondence) Release No. 34-85250, AAER-4027
Date: March 1, 2019	Respondents: DLL CPAS, LLC and Debra Lee Lindaman, CPA Release No. 34-85233, AAER-4024 See Also: Administrative Summary
Date: March 1, 2019	Respondents: Arthur Viola Release No. 34-85234, AAER-4025 See Also: Administrative Summary
Date: March 1, 2019	Respondents: Joseph S. Amundsen, CPA, Michael T. Remus, CPA and Michael Remus CPA. (Order) Release No. 34-85237, AAER-4026
Date: Feb. 21, 2019	Respondents: David Pruitt, CPA (Order Denying Motion to Amend the Order Instituting Proceedings) Release No. 34-85171, AAER-4023
Date: Feb. 15, 2019	Respondents: Jeffrey M. Mattich Release No. 34-85159, AAER-4022
Date: Feb. 15, 2019	Respondents: Cognizant Technology Solutions Corporation Release No. 34-85149, AAER-4021
Date: Feb. 13, 2019	Respondents: Deloitte Touche Tohmatsu LLC, Futomichi Amano and Yuji Itagaki Release No. 34-85115, AAER-4020
Date: Feb. 8, 2019	Respondents: Amundsen, Joseph S., CPA Remus, Michael T., CPA Remus Michael, CPA Release No. 34-85081, AAER-4019
Date: Jan. 29, 2019	Respondents: CytoDyn Inc. Release No. 34-84994, AAER-4015
Date: Jan. 29, 2019	Respondents: Grupo Simec S.A.B. de C.V. Release No. 34-84996, AAER-4017
Date: Jan. 29, 2019	Respondents: Lifeway Foods, Inc. Release No. 34-84995, AAER-4016
Date: Jan. 29, 2019	Respondents: Digital Turbine, Inc. Release No. 34-84998, AAER-4018
Date: Jan. 14, 2019	Respondents: LBB & Associates Ltd., LLP Lopez, Carlos, CPA Release No. 34-84983, AAER-4014 See Also: Administrative Summary
Date: Jan. 9, 2019	Respondents: Katz, Sapper & Miller, LLP and Scott C. Price, CPA Release No. 34-84980, IA-5100, AAER-4013
Date: Dec. 31, 2018	Respondents: Hertz Global Holdings, Inc. and the Hertz Corporation Release No. 33-10601, 34-84979, AAER-4012 See Also: Administrative Summary
Date: Dec. 26, 2018	Respondents: Centrais Elétricas Brasileiras S.A. Release No. 34-84973, AAER-4010 See Also: Administrative Summary
Date: Dec. 26, 2018	Respondents: ADT Inc. Release No. 34-84956, AAER-4009
Date: Dec. 26, 2018	Respondents: Polycom, Inc. Release No. 34-84978, AAER-4011 See Also: Administrative Summary
Date: Dec. 21, 2018	Respondents: Aesoph, John J., CPA Bennett, Darren M., CPA Release No. 34-84911, AAER-4005
Date: Dec. 21, 2018	Respondents: Aesoph, John J., CPA Bennett, Darren M., CPA Release No. 34-84912, AAER-4006
Date: Dec. 21, 2018	Respondents: Mitchell J. Rubin, CPA and Michael Bernstein, CPA Release No. 34-84921, AAER-4008
Date: Dec. 21, 2018	Respondents: Crowe Horwath LLP, Joseph C. Macina, CPA and Kevin V. Wydra, CPA Release No. 34-84920, AAER-4007
Date: Dec. 18, 2018	Respondents: Takeshi "Tyrone" Uonaga Release No. 34-84850, AAER-4004
Date: Dec. 18, 2018	Respondents: Paul A. Margis Release No. 34-84849, AAER-4003
Date: Dec. 17, 2018	Respondents: Santander Consumer USA Holdings Inc. Release No. 34-84829, AAER-4002 See Also: Administrative Summary
Date: Dec. 11, 2018	Respondents: Frontier Oilfield Services, Inc. Release No. 34-84784, AAER-4000
Date: Dec. 11, 2018	Respondents: The Hain Celestial Group, Inc. Release No. 34-84781, AAER-3997
Date: Dec. 11, 2018	Respondents: Eastgate Biotech Corporation Release No. 34-84783, AAER-3999
Date: Dec. 11, 2018	Respondents: Lotus Bio-Technology Development Corporation Release No. 34-84785, AAER-4001
Date: Dec. 11, 2018	Respondents: Auscrete Corporation Release No. 34-84782, AAER-3998