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. 14, 2017	Respondents: Thomas C. Tekulve, Jr., CPA Release No. 34-81619, AAER-3896
Date: Sept. 8, 2017	Respondents: John R. Holtzhauser, CPA Release No. 34-81559, AAER-3895
Date: Sept. 7, 2017	Respondents: Brian K. Rabinovitz, CPA Release No. 34-81546, AAER-3894
Date: Sept. 7, 2017	Respondents: Waldemar Grab Release No. 34-81544, AAER-3893
Date: Sept. 7, 2017	Respondents: Adrian D. Beamish, CPA (Corrected) Release No. 34-81542, AAER-3892
Date: Aug. 22, 2017	Respondents: Matthew Gamsey, CPA Release No. 34-81452, AAER-3891
Date: Aug. 22, 2017	Respondents: Edward Dimaria Release No. 34-81451, AAER-3890
Date: Aug. 15, 2017	Respondents: KPMG LLP and John Riordan, CPA Release No. 34-81396, AAER-3888
Date: Aug. 15, 2017	Respondents: Lisa Pavelka McAlister, CPA Release No. 34-81397, AAER-3889
Date: Aug. 8, 2017	Respondents: Michelle L. Helterbran Cochran, CPA (Order Scheduling Briefs) Release No. 34-81349, AAER-3887
Date: Aug. 1, 2017	Respondents: Michael S. Shore Release No. 33-10396, 34-81277, AAER-3886
Date: July 28, 2017	Respondents: Lynn Tilton; Patriarch Partners, et al. (Order Denying Motion to Stay Administrative Proceeding) Release No. IA-4735, IC-32765, AAER-3885
Date: July 27, 2017	Respondents: Halliburton Company and Jeannot Lorenz Release No. 34-81222, AAER-3884
Date: July 19, 2017	Respondents: Enviso Capital, LLC, Ryan Bowers and Jeffrey Laberge, CPA Release No. 34-81173, IA-4731, IC-32737, AAER-3883 See Also: Administrative Summary
Date: July 5, 2017	Respondents: Ryan Petersen Release No. LR-23874, AAER-3882
Date: June 21, 2017	Respondents: Jay Mac Rust and Christopher K. Brenner Release No. LR-23865, AAER-3881
Date: June 21, 2017	Respondents: Christopher K. Brenner, Esq. (CPA) Release No. 34-80991, AAER-3880 See Also: Litigation Release
Date: June 19, 2017	Respondents: Mark C. Northrop, CPA Release No. 33-10371, 34-80963, IA-4717, AAER-3879
Date: June 15, 2017	Respondents: Hall, David S., P.C. d/b/a the Hall Group CPAs Hall, David S., CPA Cochran, Michelle L. Helterbran, CPA Cisneros, Susan A. Release No. 34-80949, AAER-3878
Date: June 15, 2017	Respondents: Eric W. Kirchner and Richard G. Rodick Release No. 34-80947, AAER-3877 See Also: Administrative Summary
Date: June 14, 2017	Respondents: Richardson Edward, Jr., CPA Richardson Edward, Jr. Release No. 34-80918, AAER-3876 See Also: Administrative Summary
Date: June 12, 2017	Respondents: Hanmer, Lisa, CPA Release No. 34-80904, AAER-3875
Date: June 9, 2017	Respondents: Michael B. Hayford, et al. Release No. 33-10369, 34-80901, AAER-3874
Date: June 7, 2017	Respondents: Dan (“Alice”) Zhang, CPA, Release No. 34-80872, AAER-3873 See Also: Administrative Summary
Date: June 1, 2017	Respondents: David R. Humphrey, CPA Release No. 33-10368, 34-80839, AAER-3872
Date: May 23, 2017	Respondents: Daniel Millmann, CPA Release No. 34-80749, AAER-3870
Date: May 23, 2017	Respondents: Hanmer, Lisa, CPA Release No. 34-80750, AAER-3871
Date: May 1, 2017	Respondents: MagnaChip Semiconductor Corporation and Margaret Hye-Ryoung Sakai, CPA Release No. 33-10352, 34-80564, AAER-3869
Date: April 28, 2017	Respondents: Mark Wentlent Release No. 34-80547, AAER-3867
Date: April 28, 2017	Respondents: Pruitt, David, CPA Release No. 34-80548, AAER-3868
Date: April 21, 2017	Respondents: Mark McKinnies, CPA Release No. 34-80507, AAER-3866
Date: April 10, 2017	Respondents: Galena Biopharma, Inc. and Mark J. Ahn Release No. 33-10337, 34-80407, AAER-3865
Date: April 4, 2017	Respondents: William Joseph Kouser Jr., CPA and Ryan James Dougherty, CPA Release No. 34-80370, AAER-3864
Date: March 14, 2017	Respondents: Nima Hedayati Release No. 34-80238, AAER-3863
Date: March 10, 2017	Respondents: Nasir N. Shakouri, Robert S. Torino, Bronson L. Quon, John S. Hong and Jonathan K. Skarie Release No. LR-23775, AAER-3861 See Also: SEC Complaint
Date: March 3, 2017	Respondents: Desarrolladora Homex S.A.B. de C.V Release No. LR-23765, AAER-3862 See Also: SEC Complaint
Date: Feb. 24, 2017	Respondents: Richardson Edward, Jr., CPA Richardson Edward, Jr. Release No. 34-80103, AAER-3860
Date: Feb. 3, 2017	Respondents: Ixia and Victor Alston Release No. LR-23741, AAER-3859 See Also: SEC Complaint
Date: Feb. 3, 2017	Respondents: Ixia and Victor Alston Release No. 33-10302, 34-79971, AAER-3858
Date: Jan. 31, 2017	Respondents: Aronson, David A., CPA Release No. 34-79903, AAER-3857
Date: Jan. 26, 2017	Respondents: Anderson Bradshaw PLLC, et al. Release No. 34-79880, AAER-3856
Date: Jan. 23, 2017	Respondents: Shelly R. McGuire, CPA Release No. 34-79855, AAER-3853
Date: Jan. 23, 2017	Respondents: Overseas Shipholding Group, Inc. and Myles Robert Itkin Release No. 33-10286, 34-79857, AAER-3855
Date: Jan. 23, 2017	Respondents: Donald P. Jones, CPA Release No. 34-79856, AAER-3854
Date: Jan. 19, 2017	Respondents: HomeStreet, Inc. and Darrell Van Amen Release No. 34-79844, AAER-3852
Date: Jan. 18, 2017	Respondents: Orthofix International N.V.; Jeffrey Hammel, CPA; Brian McCollum; Kenneth Mack and Bryan McMillan Release No. 33-10282, 34-79817, AAER-3846
Date: Jan. 18, 2017	Respondents: Orthofix International N.V. Release No. 34-79828, AAER-3851
Date: Jan. 18, 2017	Respondents: Orthofix International N.V.; Jeffrey Hammel, CPA; Brian McCollum; Kenneth Mack and Bryan McMillan Release No. 34-79819, AAER-3847
Date: Jan. 18, 2017	Respondents: Orthofix International N.V.; Jeffrey Hammel, CPA; Brian Mccollum; Kenneth Mack and Bryan Mcmillan Release No. 33-10281, 34-79815, AAER-3845
Date: Jan. 18, 2017	Respondents: General Motors Company Release No. 34-79825, AAER-3850
Date: Jan. 18, 2017	Respondents: MDC Partners Inc. Release No. 33-10283, 34-79823, AAER-3849
Date: Jan. 18, 2017	Respondents: Orthofix International N.V.; Jeffrey Hammel, CPA; Brian McCollum; Kenneth Mack and Bryan McMillan Release No. 34-79820, AAER-3848
Date: Jan. 12, 2017	Respondents: Biomet, Inc. Release No. 34-79780, AAER-3843
Date: Jan. 11, 2017	Respondents: L3 Technologies, Inc. Release No. 34-79772, AAER-3844
Date: Jan. 10, 2017	Respondents: Larry Lee Crawford (CPA) Release No. 34-79765, AAER-3842
Date: Jan. 6, 2017	Respondents: Cadbury Limited and Mondelez International, Inc. Release No. 34-79753, AAER-3841 See Also: Administrative Summary
Date: Dec. 29, 2016	Respondents: General Cable Corporation Release No. 34-79702, AAER-3840
Date: Dec. 27, 2016	Respondents: Philip Greifeld Release No. 34-79691, AAER-3838
Date: Dec. 27, 2016	Respondents: David A. Loppert Release No. 34-79698, AAER-3839
Date: Dec. 22, 2016	Respondents: Badree Komandur, et al. Release No. 34-79668, AAER-3836 See Also: Administrative Summary
Date: Dec. 22, 2016	Respondents: Badree Komandur, et al. Release No. 34-79669, AAER-3837 See Also: Administrative Summary
Date: Dec. 21, 2016	Respondents: Jack Henry & Associates, Inc. Release No. 34-79650, AAER-3835 See Also: Administrative Summary
Date: Dec. 6, 2016	Respondents: KPMG LLP Release No. 34-79483, AAER-3834 See Also: Administrative Summary
Date: Dec. 2, 2016	Respondents: United Continental Holdings, Inc. Release No. 34-79454, AAER-3833
Date: Nov. 23, 2016	Respondents: KMJ Corbin & Company, LLP, Kendall G. Merkley, CPA, and Anthony J. Price, CPA Release No. 34-79393, AAER-3828
Date: Nov. 23, 2016	Respondents: Mark David Shapiro, CPA Release No. 34-79395, AAER-3830
Date: Nov. 23, 2016	Respondents: Stephen Hozie Release No. 34-79397, AAER-3832
Date: Nov. 23, 2016	Respondents: Michael K. Krohn, CPA Release No. 34-79394, AAER-3829
Date: Nov. 23, 2016	Respondents: Rosenberg Rich Baker Berman & Company and Brian Zucker, CPA Release No. 34-79396, AAER-3831
Date: Nov. 21, 2016	Respondents: PMB Helin Donovan, LLP, Christopher Bauer, CPA and Jeffrey Jamieson, CPA Release No. 34-79364, AAER-3825
Date: Nov. 21, 2016	Respondents: Gary R. Purwin, CPA Release No. 34-79369, IA-4573, AAER-3827
Date: Nov. 21, 2016	Respondents: Grassi & Co., CPAs and P.C. Release No. 34-79368, IA-4572, AAER-3826 See Also: Administrative Summary
Date: Nov. 17, 2016	Respondents: JP Morgan Chase & Co. Release No. 34-79335, AAER-3824
Date: Nov. 15, 2016	Respondents: Christopher Egan Release No. 33-10256, AAER-3823 See Also: Administrative Summary
Date: Nov. 7, 2016	Respondents: Powersecure International, Inc. Release No. 34-79256, AAER-3822
Date: Oct. 31, 2016	Respondents: Domenick F. Consolo, CPA and PKF O'Connor Davies, LLP Release No. 33-10242, 34-79196, AAER-3821
Date: Oct. 31, 2016	Respondents: Beamish, Adrian D., CPA Release No. 34-79193, AAER-3820
Date: Oct. 27, 2016	Respondents: BioElectronics Corp. IBEX, LLC St. John's, LLC Whelan, Andrew J. Whelan Kelly A., CPA Bedwell, Robert P., CPA Release No. 34-79176, AAER-3819
Date: Oct. 24, 2016	Respondents: David S. Hall, P.C. d/b/a the Hall Group CPAs, et al. Release No. 34-79147, AAER-3818
Date: Oct. 21, 2016	Respondents: Julianne M. Chandler Release No. 34-79137, AAER-3817
Date: Oct. 20, 2016	Respondents: FMC Technologies, Inc., Jeffrey Favret, CPA and Steven K. Croft, CPA Release No. 34-79127, AAER-3816
Date: Oct. 19, 2016	Respondents: Aronson, David A., CPA Release No. 34-79120, AAER-3815
Date: Oct. 18, 2016	Respondents: Ernst & Young LLP, Craig R. Fronckiewicz, CPA, and Sarah E. Adams, CPA Release No. 34-79109, AAER-3814
Date: Sept. 30, 2016	Respondents: Steven M. Brazile, CPA Release No. 34-79020, IA-4544, AAER-3812 See Also: Administrative Summary
Date: Sept. 30, 2016	Respondents: D'Arelli Pruzansky, et al. Release No. 34-79004, AAER-3809
Date: Sept. 30, 2016	Respondents: Alan Ritter, CPA Release No. 34-79019, AAER-3811 See Also: Administrative Summary
Date: Sept. 30, 2016	Respondents: Steven M. Brazile, CPA Release No. 34-79021, AAER-3813 See Also: Administrative Summary
Date: Sept. 30, 2016	Respondents: GlaxoSmithKline plc Release No. 34-79005, AAER-3810 See Also: Administrative Summary
Date: Sept. 28, 2016	Respondents: Anheuser-Busch InBev SA/NV Release No. 34-78957, AAER-3808
Date: Sept. 27, 2016	Respondents: Weatherford International plc, et al. Release No. 33-10221, 34-78944, AAER-3806
Date: Sept. 27, 2016	Respondents: Orrstown Financial Services, Inc., et al. Release No. 33-10222, 34-78947, AAER-3807 See Also: Administrative Summary
Date: Sept. 21, 2016	Respondents: Park National Corporation Release No. 34-78896, AAER-3804 See Also: Administrative Summary
Date: Sept. 21, 2016	Respondents: Robert A. Waegelein, CPA Release No. 34-78897, AAER-3805 See Also: Administrative Summary
Date: Sept. 19, 2016	Respondents: Ernst & Young LLP, et al. Release No. 34-78873, AAER-3803
Date: Sept. 19, 2016	Respondents: Ernst & Young LLP and Gregory S. Bednar, CPA Release No. 34-78872, AAER-3802
Date: Sept. 16, 2016	Respondents: Dittman, Scott M., CPA Release No. 33-10211, 34-78864, AAER-3801
Date: Sept. 13, 2016	Respondents: Jun Ping Zhang Release No. 34-78825, AAER-3800 See Also: Administrative Summary
Date: Sept. 13, 2016	Respondents: Portugal Telecom, et al. Release No. 34-78824, AAER-3799
Date: Aug. 30, 2016	Respondents: AstraZeneca PLC Release No. 34-78730, AAER-3798 See Also: Administrative Summary
Date: Aug. 29, 2016	Respondents: Thomas Dulek, CPA Release No. 34-78711, AAER-3797 See Also: Administrative Summary