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. 15, 2015	Respondents: Wilfred Robert Sutcliffe Release No. 34-75920, AAER-3694
Date: Sept. 11, 2015	Respondents: Steven M. Dombrowski, CPA Release No. 34-75907, AAER-3693
Date: Sept. 9, 2015	Respondents: Ronald E. Heineman Release No. 34-75860, AAER-3690
Date: Sept. 9, 2015	Respondents: BDO USA, LLP Release No. 34-75862, AAER-3692
Date: Sept. 9, 2015	Respondents: Sean C. Henaghan, CPA, et al. Release No. 34-75859, AAER-3689
Date: Sept. 9, 2015	Respondents: Salvatore J. Zizza Release No. 34-75861, AAER-3691
Date: Sept. 8, 2015	Respondents: Bankrate, Inc. and Hyunjin Lerner, CPA Release No. 33-9901, 34-75849, AAER-3683
Date: Sept. 8, 2015	Respondents: Donald W. Prosser, CPA Release No. 34-75855, AAER-3687
Date: Sept. 8, 2015	Respondents: Hyunjin Lerner, CPA Release No. 33-9902, 34-75850, AAER-3684
Date: Sept. 8, 2015	Respondents: L. Gary Davis, CPA Release No. 33-9906, 34-75854, AAER-3686
Date: Sept. 8, 2015	Respondents: Lawrence S. Meer, CPA Release No. 33-9905, 34-75853, AAER-3685
Date: Sept. 4, 2015	Respondents: Summit Asset Strategies Investment Management, LLC et al. Release No. LR-23334, AAER-3688 See Also: SEC Complaint
Date: Sept. 4, 2015	Respondents: Raymon Holmdahl, CPA and Kanako Matsumoto, CPA Release No. 34-75843, AAER-3681
Date: Sept. 4, 2015	Respondents: Thomas D. Melvin, CPA (Opinion of the Commission) Release No. 34-75844, AAER-3682
Date: Aug. 31, 2015	Respondents: Johnson Lambert LLP and Bradley Scott Diericx, CPA Release No. 34-75795, AAER-3680
Date: Aug. 18, 2015	Respondents: The Bank of New York Mellon Corporation Release No. 34-75720, AAER-3679
Date: Aug. 12, 2015	Respondents: Vicente E. Garcia Release No. 34-75684, AAER-3678
Date: Aug. 11, 2015	Respondents: Vineet Kalucha, CA Release No. 34-75667, AAER-3677, IA-4167
Date: Aug. 11, 2015	Respondents: Lamson, Jeffrey L., CPA Release No. 34-75666, AAER-3676
Date: Aug. 7, 2015	Respondents: Dawn M. Schlegel, CPA Release No. 34-75645, AAER-3675
Date: Aug. 6, 2015	Respondents: Wesley N. Stark, CPA and StarkSchenkein, LLP Release No. 34-75627, AAER-3674, IA-4162
Date: Aug. 6, 2015	Respondents: Miller Energy Resources, Inc. Boyd, Paul W., CPA Hall, David M. Vogt, Carlton W., III, CPA Release No. 33-9881, 34-75622, AAER-3673
Date: July 30, 2015	Respondents: Christopher Edwards, CA Release No. 34-75563, AAER-3672
Date: July 21, 2015	Respondents: Thomas S. Wu and Thomas T. Yu Release No. LR-23309, AAER-3671
Date: July 8, 2015	Respondents: Vero Capital Management, LLC Geiger, Robert Barbaresi, George Downey, Steven, CPA Release No. 34-75401, AAER-3670, IA-4138, IC-31710
Date: July 7, 2015	Respondents: Bryce Walker, CA and Spence Walker, CA, CPA Release No. 34-75382, AAER-3669
Date: July 1, 2015	Respondents: Deloitte & Touche LLP, ALPS Fund Services, Inc. and Andrew C. Boynton Release No. 34-75343, IC-31703, AAER-3668
Date: June 30, 2015	Respondents: Jonathan D. Davey, CPA Release No. 34-75337, AAER-3667
Date: June 30, 2015	Respondents: Davey, Jonathan D., CPA Release No. IA-4134, AAER-3666
Date: June 25, 2015	Respondents: Michael S. Wilson, CPA and Cotterman-Wilson CPAs, Inc. Release No. 34-75298, IA-4130, AAER-3665
Date: June 17, 2015	Respondents: George Joseph Palathinkal, CPA Release No. IA-4120, AAER-3664
Date: June 15, 2015	Respondents: Keith E. Rode, CPA Release No. 34-75171, IA-4113, AAER-3663
Date: June 5, 2015	Respondents: Computer Sciences Corporation, et al. Release No. 33-9804, 34-75110, AAER-3662
Date: June 4, 2015	Respondents: David Rivard Release No. LR-23277, AAER-3661
Date: June 1, 2015	Respondents: L&L Energy, Inc. Lee, Dickson, CPA Release No. 33-9799, 34-75088, AAER-3659
Date: June 1, 2015	Respondents: First Bancorp, Anna Hollers and Teresa Nixon (Corrected Order) Release No. 34-75086, AAER-3660
Date: May 21, 2015	Respondents: McCann, Mayer Hoffman, P.C. Release No. 34-75028, AAER-3658
Date: May 20, 2015	Respondents: Renrui Tang Release No. 34-75014, AAER-3657
Date: May 15, 2015	Respondents: Neely, Thomas A., Jr. Release No. 33-9772, 34-74976, AAER-3656
Date: May 7, 2015	Respondents: Gruber & Company LLC and Edward Randall Gruber (CPA) Release No. 34-74904, AAER-3655
Date: April 29, 2015	Respondents: Simon Lesser, CPA, CA Release No. 34-74827, IA-4072, IC-31585, AAER-3654
Date: April 27, 2015	Respondents: Robert Asti Release No. LR-23247, AAER-3653
Date: April 27, 2015	Respondents: Donald J. Torbert, CPA, Nicole S. Stokes and CPA. Release No. 34-74816, AAER-3652
Date: April 9, 2015	Respondents: AirTouch Communications, Inc. Kanakubo, Hideyuki Kaiser, Jerome, CPA Release No. 33-9744, 34-74691, AAER-3650
Date: April 9, 2015	Respondents: Michael M. Cohen Release No. 33-9745, 34-74698, AAER-3651
Date: April 1, 2015	Respondents: Michael Hedrick Release No. 34-74625, AAER-3648
Date: April 1, 2015	Respondents: Marc J. Mize Release No. 34-74624, AAER-3647
Date: April 1, 2015	Respondents: Timothy Edwin Scronce Release No. 34-74626, AAER-3649
Date: March 31, 2015	Respondents: Andrew M. Miller Release No. LR-23225, AAER-3646 See Also: SEC Complaint
Date: March 31, 2015	Respondents: Polycom, Inc. Release No. 34-74613, AAER-3645
Date: March 30, 2015	Respondents: Tilton, Lynn Patriarch Partners, LLC Patriarch Partners VIII, LLC Patriarch Partners XIV, LLC Patriarch Partners XV, LLC Release No. IA-4053, IC-31539, AAER-3644
Date: March 20, 2015	Respondents: BDO China Dahua CPA Co., Ltd., et al. (Order Granting the Division of Enforcement's Unopposed Motion to Withdraw Its Petition for Review as to Dahua CPA, Ltd. and Notice That Initial Decision Has Become Final as to Dahua CPA, Ltd.) Release No. 34-74552, AAER-3643
Date: March 12, 2015	Respondents: Cynthia A. Sabol, CPA Release No. 34-74493, AAER-3642
Date: March 2, 2015	Respondents: Robert W. Elliot Release No. 34-74401, AAER-3641
Date: Feb. 24, 2015	Respondents: The Goodyear Tire & Rubber Company Release No. 34-74356, AAER-3640
Date: Feb. 23, 2015	Respondents: Halpern & Associates LLC Halpern, Barbara, CPA Release No. 34-74350, AAER-3639
Date: Feb. 13, 2015	Respondents: Anderson, Traci J., CPA Carnahan, Timothy W. CYIOS Corporation Release No. 33-9725, 34-74273, AAER-3638
Date: Feb. 11, 2015	Respondents: Child, Van Wagoner & Bradshaw, PLLC Anderson, Russell E., CPA Van Wagoner, Marty, CPA Release No. 34-74262, AAER-3637
Date: Feb. 10, 2015	Respondents: William Slater, CPA and Peter E. Williams, III Release No. 34-74240, AAER-3636
Date: Feb. 9, 2015	Respondents: Mark V. Sever, CPA Release No. 34-74233, AAER-3633
Date: Feb. 9, 2015	Respondents: Kevin Morano, CPA Release No. 34-74235, AAER-3635
Date: Feb. 9, 2015	Respondents: Jeffrey P. Jorissen, CPA Release No. 34-74234, AAER-3634
Date: Feb. 6, 2015	Respondents: Joseph A. Kostelecky Release No. LR-23191, AAER-3629 See Also: SEC Complaint
Date: Feb. 6, 2015	Respondents: Steven Neil Release No. LR-23192, AAER-3630
Date: Feb. 6, 2015	Respondents: David Rivard, CPA Release No. LR-23190, AAER-3628
Date: Feb. 6, 2015	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. 34-74217, AAER-3627
Date: Feb. 6, 2015	Respondents: Marlin R. Brinsky, CPA Release No. 34-74230, AAER-3632
Date: Feb. 6, 2015	Respondents: Christopher J. Kelly, ACA and Margaret Hebb, ACA Release No. 34-74229, AAER-3631
Date: Feb. 4, 2015	Respondents: Steven Neil, CPA Release No. 34-74208, AAER-3626
Date: Jan. 30, 2015	Respondents: AirTouch Communications, Inc. Kanakubo, Hideyuki Kaiser, Jerome, CPA Release No. 33-9719, 34-74183, AAER-3625
Date: Jan. 29, 2015	Respondents: Troy Lyndon and Ronald Zaucha Release No. LR-23181, AAER-3623
Date: Jan. 29, 2015	Respondents: Bebo, Laurie Buono, John, CPA Release No. 34-74177, AAER-3624
Date: Jan. 28, 2015	Respondents: First National Community Bancorp Inc. and William Lance Release No. 33-9714, 34-74161, AAER-3622
Date: Jan. 27, 2015	Respondents: Oppenheimer & Co. Inc. Release No. 33-9711, AAER-3621, 34-74141
Date: Jan. 22, 2015	Respondents: Walid Hatoum Release No. 34-74112, AAER-3620
Date: Jan. 13, 2015	Respondents: James T. Crane, CPA Release No. 34-74039, AAER-3619
Date: Dec. 23, 2014	Respondents: Melvin, Thomas D., CPA Release No. 34-73931, AAER-3618
Date: Dec. 19, 2014	Respondents: Frank A. Dunn, et al. Release No. LR-23165, AAER-3617
Date: Dec. 17, 2014	Respondents: Avon Products, Inc. Release No. LR-23159, AAER-3616 See Also: SEC Complaint
Date: Dec. 17, 2014	Respondents: Baker Tilly Hong Kong Limited, et al. Release No. 34-73862, AAER-3615
Date: Dec. 16, 2014	Respondents: Angel E. Lana, CPA Release No. 33-9691, 34-73852, AAER-3614
Date: Dec. 15, 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. 34-73838, AAER-3612
Date: Dec. 15, 2014	Respondents: Bruker Corporation Release No. 34-73835, AAER-3611
Date: Dec. 15, 2014	Respondents: Canadian Solar, Inc. and Yan Zhuang Release No. 34-73839, AAER-3613
Date: Dec. 8, 2014	Respondents: Lerner & Sipkin CPAs LLP Release No. 34-73775, AAER-3610
Date: Dec. 8, 2014	Respondents: Brace & Associates, PLLC Release No. 34-73772, AAER-3607
Date: Dec. 8, 2014	Respondents: Robert Cooper, Company and CPA PC Release No. 34-73769, AAER-3604
Date: Dec. 8, 2014	Respondents: OUM & Co. LLP Release No. 34-73774, AAER-3609
Date: Dec. 8, 2014	Respondents: Lally & Co., LLC Release No. 34-73771, AAER-3606
Date: Dec. 8, 2014	Respondents: BKD, LLP Release No. 34-73768, AAER-3603
Date: Dec. 8, 2014	Respondents: Boros & Farrington Accountancy Corporation Release No. 34-73773, AAER-3608
Date: Dec. 8, 2014	Respondents: Joseph Yafeh CPA, Inc. Release No. 34-73770, AAER-3605
Date: Dec. 5, 2014	Respondents: Neal A. Petrovich, CPA Release No. 34-73751, AAER-3601
Date: Dec. 5, 2014	Respondents: Hampton Roads Bankshares, Inc. Release No. 34-73750, AAER-3600
Date: Dec. 5, 2014	Respondents: S.W. Hatfield, CPA and Scott W. Hatfield, CPA (Opinion of the Commission) Release No. 34-73763, AAER-3602
Date: Nov. 14, 2014	Respondents: Boyne, Linden Release No. 34-73603, AAER-3597
Date: Nov. 14, 2014	Respondents: Charles Elliot Smith, CPA Release No. 34-73609, AAER-3598
Date: Nov. 14, 2014	Respondents: Mark Smith, CPA Release No. 34-73610, AAER-3599
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