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: Aug. 24, 2016	Respondents: Lynn Tilton, et al. (Order Denying Petition for Interlocutory Review and Petition to Apply the Commission's Amended Rules of Practice) Release No. IA-4495, IC-32236, AAER-3796
Date: Aug. 17, 2016	Respondents: Maiher, Jason Release No. 34-78607, AAER-3795 See Also: Administrative Summary
Date: Aug. 11, 2016	Respondents: Key Energy Services, Inc. Release No. 34-78558, AAER-3794 See Also: Administrative Summary
Date: July 26, 2016	Respondents: Yi Chen, CPA Release No. 34-78413, AAER-3793 See Also: Administrative Summary
Date: July 25, 2016	Respondents: LAN Airlines S.A. Release No. 34-78402, AAER-3792
Date: July 22, 2016	Respondents: James M. Schneider, CPA Release No. 34-78395, AAER-3791
Date: July 22, 2016	Respondents: EFP Rotenberg, LLP and Nicholas Bottini, CPA Release No. 34-78393, AAER-3790
Date: July 15, 2016	Respondents: The Phoenix Companies, Inc. Release No. 34-78341, AAER-3789 See Also: Administrative Summary
Date: July 11, 2016	Respondents: Blair D. Ackman, CPA Release No. 34-78273, IA-4447, AAER-3788
Date: July 8, 2016	Respondents: Toni Tong Chen, CPA Release No. 34-78270, AAER-3787
Date: June 28, 2016	Respondents: David Rivard Release No. LR-23585, AAER-3786
Date: June 23, 2016	Respondents: Quintanilla, Timothy, CPA Release No. 34-78145, AAER-3785
Date: June 21, 2016	Respondents: Analogic Corporation and Lars Frost Release No. 34-78113, AAER-3784
Date: June 10, 2016	Respondents: ICON Capital LLC f/k/a ICON Capital Corporation Release No. 34-78030, AAER-3783 See Also: Administrative Summary
Date: June 8, 2016	Respondents: IEC Electronics Corp., Ronald J. Years, CPA and Donald S. Doody Release No. 34-78017, AAER-3782
Date: June 7, 2016	Respondents: Miller Energy Resources, Inc. Boyd, Paul W., CPA Hall, David M. Vogt, Carlton W., III, CPA Release No. 33-10090, 34-78008, AAER-3779
Date: June 7, 2016	Respondents: Frazer Frost LLP Woo, Susan, CPA Suen, Miranda, CPA Release No. 33-10092, 34-78010, AAER-3781
Date: June 7, 2016	Respondents: Miller Energy Resources, Inc. Boyd, Paul W., CPA Hall, David M. Vogt, Carlton W., III, CPA Release No. 33-10089, 34-78007, AAER-3778
Date: June 7, 2016	Respondents: Miller Energy Resources, Inc. Boyd, Paul W., CPA Hall, David M. Vogt, Carlton W., III, CPA Release No. 33-10091, 34-78009, AAER-3780
Date: June 6, 2016	Respondents: Silberstein Ungar PLLC, et al. Release No. 34-77997, AAER-3777 See Also: Administrative Summary
Date: June 1, 2016	Respondents: Jane E. Starrett, CPA Release No. 33-10085, 34-77967, AAER-3776
Date: May 24, 2016	Respondents: Swisher Hygiene Inc. Release No. 33-10081, 34-77887, AAER-3775
Date: May 20, 2016	Respondents: Aesoph, John J., CPA Bennett, Darren M., CPA Release No. 34-77882, AAER-3774
Date: May 2, 2016	Respondents: MaloneBailey, LLP and Jay Phillip Norris, CPA Release No. 34-77755, AAER-3773 See Also: Administrative Summary
Date: April 29, 2016	Respondents: Santos, Postal & Company, P.C. and Joseph A. Scolaro, CPA Release No. 34-77745, IA-4380, AAER-3772
Date: April 26, 2016	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. 34-77718, AAER-3771
Date: April 26, 2016	Respondents: Cabela's Incorporated and Ralph W. Castner, CPA Release No. 34-77717, AAER-3770 See Also: Administrative Summary
Date: April 21, 2016	Respondents: Timothy Quintanilla, CPA (Order Denying Motion to Lift Temporary Suspension and Directing That a Hearing Be Held) Release No. 34-77683, AAER-3769
Date: April 20, 2016	Respondents: Laura P. Messenbaugh, CPA Release No. 34-77657, AAER-3768
Date: April 19, 2016	Respondents: Ener1, Inc., et al. Release No. 33-10068, 34-77645, AAER-3766
Date: April 19, 2016	Respondents: Robert D. Hesselgesser, CPA Release No. 34-77646, AAER-3767
Date: April 19, 2016	Respondents: Logitech International, S.A., Michael Doktorczyk and Sherralyn Bolles, CPA Release No. 34-77644, AAER-3765
Date: April 12, 2016	Respondents: INTL FCStone Inc. Release No. 34-77596, AAER-3764
Date: April 6, 2016	Respondents: Thakkar CPA, PLLC, et al. Release No. 34-77542, AAER-3763
Date: April 5, 2016	Respondents: James A. White Release No. 34-77532, AAER-3762
Date: March 30, 2016	Respondents: Burrill Capital Management, et al. Release No. 34-77473, AAER-3761, IA-4360, IC-32060
Date: March 25, 2016	Respondents: Berman, Elliot R., CPA Berman & Company, P.A. Release No. 34-77447, AAER-3760 See Also: Administrative Summary
Date: March 23, 2016	Respondents: Novartis AG Release No. 34-77431, AAER-3759 See Also: Administrative Summary
Date: March 15, 2016	Respondents: ModusLink Global Solutions, et al. Release No. 33-10055, 34-77372, AAER-3758 See Also: Administrative Summary
Date: March 10, 2016	Respondents: Ronald D. Ormand Release No. 34-77346, AAER-3757
Date: March 10, 2016	Respondents: Wayne Gray, CPA Release No. 34-77343, AAER-3754
Date: March 10, 2016	Respondents: Magnum Hunter Resources Corporation Release No. 34-77345, AAER-3756
Date: March 10, 2016	Respondents: Joseph R. Allred, CPA Release No. 34-77342, AAER-3753
Date: March 10, 2016	Respondents: David S. Krueger, CPA Release No. 34-77344, AAER-3755
Date: March 9, 2016	Respondents: Westlands Water District, Thomas W. Birmingham and Louie David Ciapponi Release No. 33-10053, AAER-3752
Date: March 1, 2016	Respondents: Qualcomm Incorporated Release No. 34-77261, AAER-3751
Date: Feb. 29, 2016	Respondents: Keybanc Capital Markets Inc. Release No. 34-77254, AAER-3750
Date: Feb. 25, 2016	Respondents: Quintanilla, Timothy, CPA Release No. 34-77231, AAER-3748
Date: Feb. 24, 2016	Respondents: David S. Lee, Esq., CPA Release No. 34-77224, IA-4344, AAER-3747
Date: Feb. 23, 2016	Respondents: Maiher, Jason Release No. 34-77207, AAER-3746
Date: Feb. 17, 2016	Respondents: Julieta Favela Barcenas Release No. 34-77162, AAER-3745
Date: Feb. 17, 2016	Respondents: Donald J. Glidewell, CPA Release No. 34-77161, AAER-3744
Date: Feb. 16, 2016	Respondents: PTC Inc. Release No. 34-77145, AAER-3743 See Also: Deferred Prosecution Agreement for Yu Kai Yuan
Date: Feb. 11, 2016	Respondents: Frazer Frost LLP Woo, Susan, CPA Suen, Miranda, CPA Release No. 33-10039, 34-77114, AAER-3742 See Also: Administrative Summary
Date: Feb. 9, 2016	Respondents: Monsanto Company, et al. Release No. 33-10037, 34-77087, AAER-3741
Date: Feb. 5, 2016	Respondents: BioElectronics Corp. IBEX, LLC St. John's, LLC Whelan, Andrew J. Whelan Kelly A., CPA Bedwell, Robert P., CPA Release No. 33-10036, 34-77073, AAER-3740
Date: Feb. 4, 2016	Respondents: SciClone Pharmaceuticals, Inc. Release No. 34-77058, AAER-3739 See Also: Administrative Summary
Date: Feb. 4, 2016	Respondents: Ignacio Cueto Plaza Release No. 34-77057, AAER-3738 See Also: Administrative Summary
Date: Feb. 1, 2016	Respondents: SAP SE Release No. 34-77005, AAER-3736
Date: Jan. 27, 2016	Respondents: Andrew M. Miller Release No. LR-23454, AAER-3734
Date: Jan. 27, 2016	Respondents: Lee, Justin Moongyu, Esq., CPA Release No. 34-76978, AAER-3735
Date: Jan. 20, 2016	Respondents: Ocwen Financial Corp. Release No. 34-76938, AAER-3733
Date: Jan. 12, 2016	Respondents: Reid A. Hackney, CPA Release No. 34-76879, AAER-3732
Date: Jan. 12, 2016	Respondents: Miller Energy Resources, Inc. Boyd, Paul W., CPA Hall, David M. Vogt, Carlton W., III, CPA Release No. 33-10002, 34-76876, AAER-3731
Date: Dec. 28, 2015	Respondents: New Stream Capital, LLC, et al. Release No. LR-23440, AAER-3730
Date: Dec. 22, 2015	Respondents: Spicer Jeffries LLP Release No. 34-76734, AAER-3729
Date: Dec. 16, 2015	Respondents: Lee Cole, et al. Release No. LR-23431, AAER-3728
Date: Dec. 14, 2015	Respondents: Charles Loveless, CPA Release No. 34-76633, AAER-3726
Date: Dec. 14, 2015	Respondents: Michael McKenna, CPA Release No. 34-76634, AAER-3727
Date: Dec. 10, 2015	Respondents: Peter Messineo, and Messineo & Co., CPAs, LLC Release No. 34-76607, AAER-3721
Date: Dec. 10, 2015	Respondents: DKM Certified Public Accountants, Inc. and Charles U. Klein, CPA Release No. 34-76608, AAER-3722
Date: Dec. 10, 2015	Respondents: Richard Confessore, CPA Release No. 34-76609, AAER-3723
Date: Dec. 10, 2015	Respondents: Joseph E. Mohr, CPA Release No. 34-76611, AAER-3725
Date: Dec. 10, 2015	Respondents: Robin L. Bigalke, CPA Release No. 34-76610, AAER-3724
Date: Dec. 8, 2015	Respondents: Jeffrey K. Skilling et al. Release No. LR-23422, AAER-3720
Date: Dec. 2, 2015	Respondents: Grant Thornton, LLP Release No. 34-76536, AAER-3718
Date: Dec. 2, 2015	Respondents: Melissa K. Koeppel, CPA and Jeffrey J. Robinson, CPA Release No. 34-76537, AAER-3719
Date: Nov. 9, 2015	Respondents: Larry D. Liberfarb, P.C. Release No. 34-76401, AAER-3717
Date: Oct. 27, 2015	Respondents: The St. Joe Company, et al. Release No. 33-9967, 34-76275, AAER-3716
Date: Oct. 23, 2015	Respondents: Arthur F. Knapp, Jr., CPA Release No. 34-76250, AAER-3715
Date: Oct. 9, 2015	Respondents: Derrick, David G., Sr. Release No. 33-9960, 34-76125, AAER-3714
Date: Oct. 6, 2015	Respondents: Ryan Petersen; Arthur Knapp Release No. LR-23379, AAER-3712
Date: Oct. 5, 2015	Respondents: Home Loan Servicing Solutions, Ltd. Release No. 34-76074, AAER-3713
Date: Oct. 1, 2015	Respondents: Grant Thornton Audit Pty Limited Release No. 34-76066, AAER-3711
Date: Oct. 1, 2015	Respondents: Grant Thornton India LLP Release No. 34-76065, AAER-3710
Date: Sept. 30, 2015	Respondents: Michael J. Moore, CPA and Moore & Associates Chartered Release No. LR-23372, AAER-3709
Date: Sept. 28, 2015	Respondents: William C. Enloe Release No. 33-9931, 34-75998, AAER-3707, AAER-3706
Date: Sept. 28, 2015	Respondents: Trinity Capital Corporation Release No. 33-9930, 34-75997, AAER-3706
Date: Sept. 28, 2015	Respondents: Bartholomew, Daniel R. Hjelvik, Karl I. Release No. 34-75999, AAER-3708, AAER-3706
Date: Sept. 22, 2015	Respondents: Stein Mart, Inc. Release No. 34-75958, AAER-3704
Date: Sept. 22, 2015	Respondents: Idle Media, Inc., and Marcus Frasier Release No. 34-75963, AAER-3705
Date: Sept. 21, 2015	Respondents: Joseph F. Apuzzo Release No. LR-23356, AAER-3703
Date: Sept. 18, 2015	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. 33-9919, 34-75949, AAER-3701
Date: Sept. 18, 2015	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. 33-9918, 34-75948, AAER-3700
Date: Sept. 18, 2015	Respondents: Christopher D. Whetman, CPA Release No. 33-9920, 34-75950, AAER-3702
Date: Sept. 18, 2015	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. 33-9917, 34-75947, AAER-3699
Date: Sept. 17, 2015	Respondents: Terry L. Johnson, CPA Release No. 33-9915, 34-75944, AAER-3698
Date: Sept. 17, 2015	Respondents: Philip A. Pendergraft, et al. Release No. 33-9914, 34-75941, IC-31829, AAER-3697
Date: Sept. 16, 2015	Respondents: Joseph F. Apuzzo, CPA Release No. 34-75933, AAER-3696
Date: Sept. 15, 2015	Respondents: Edward Parker, CA Release No. 34-75921, AAER-3695