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 descending	Respondents
Date: March 29, 1965	Respondents: Seaboard Securities Corporation (8-9753), Leon Nash, Harold Ignatoff Irving Schiller, Hearing Examiner Release No. 3-10, AAER-3731 See Also: Opinion
Date: Jan. 21, 1966	Respondents: Thomas F. Quinn, Norman B. Babat, Martin A. Fleischman, Jack Greenberg Sidney Gross, Hearing Examiner Release No. 3-1, AAER-2367 See Also: Finality Order
Date: May 1, 1967	Respondents: Orchard Supply Building Co. (81-41) Sidney L. Feiler, Hearing Examiner Release No. 3-789, AAER-1311
Date: March 11, 1968	Respondents: Richard N. Cea, James C. Conklin, Kenneth E. Fisher, Robert E. Kness, Frank P. Wayhart, Keystone State Investment Securities Company, Inc. (8-12228) Samuel Binder, Hearing Examiner Release No. 3-785, AAER-1248 See Also: Opinion
Date: Nov. 17, 1997	Respondents: Bausch & Lomb Incorporated, Harold O. Johnson, Ermin Ianacone, and Kurt Matsumoto Release No. 34-39329, AAER-987
Date: Dec. 1, 1997	Respondents: Stephen P. Morin, CPA Release No. 34-39376, AAER-991
Date: Dec. 1, 1997	Respondents: Robert Gossett and Ronald Langos Release No. 34-39377, AAER-992
Date: Dec. 4, 1997	Respondents: KPMG Peat Marwick L.L.P.; Robert G. Mahony, Administrative Law Judge Release No. 34-39400, AAER-994
Date: Dec. 12, 1997	Respondents: Warren L. Rawls, C.P.A. Release No. 34-39447, AAER-995
Date: Oct. 18, 1999	Respondents: Thor Industries, Inc. Release No. 34-42021, AAER-1190
Date: Oct. 18, 1999	Respondents: Jerry M. Walker, CPA Release No. 34-42022, AAER-1191
Date: Oct. 19, 1999	Respondents: David E. Stevenson Release No. 34-42031, AAER-1192
Date: Oct. 19, 1999	Respondents: Albert Glenn Yesner, CPA; Robert G. Mahony, Administrative Law Judge Release No. 34-42030, AAER-1193
Date: Oct. 21, 1999	Respondents: Stephen J.Kesh, CPA Release No. 34-42047, AAER-1196
Date: Oct. 21, 1999	Respondents: Rick W. Gossett, CPA Release No. 34-42046, AAER-1195
Date: Oct. 21, 1999	Respondents: Lee R. Fontaine, CPA Release No. 34-42045, AAER-1194
Date: Oct. 27, 1999	Respondents: ABS Industries, Inc., et al. Release No. LR-16344, AAER-1197
Date: Nov. 1, 1999	Respondents: Jeffrey L. Harfst,William R. Hebel and Joseph E. Muehl Release No. 34-42080, AAER-1199
Date: Nov. 1, 1999	Respondents: Jeffrey L. Harfst,William R. Hebel and Joseph E. Muehl Release No. 34-42079, AAER-1198
Date: Nov. 1, 1999	Respondents: Jeffrey L. Harfst,William R. Hebel and Joseph E. Muehl Release No. 34-42082, AAER-1200
Date: Nov. 4, 1999	Respondents: Robert W. Armstrong, III Carol Fox Foelak, Administrative Law Judge Release No. 34-42096, AAER-1202
Date: Nov. 5, 1999	Respondents: Robert G. Weeks, David A. Hesterman, and Kenneth L. Weeks James T. Kelly, Administrative Law Judge Release No. 34-42109, AAER-1201
Date: Nov. 8, 1999	Respondents: S. Jay Goldinger Release No. LR-16347, AAER-1203
Date: Nov. 10, 1999	Respondents: Jimmy L. Duckworth, CPA Release No. 34-42124, AAER-1205
Date: Nov. 10, 1999	Respondents: Ronald J. Hottovy, Jimmy Duckworth, and Joseph I. Morris Release No. LR-16351, AAER-1206
Date: Nov. 15, 1999	Respondents: The Cronos Group Release No. 34-42139, AAER-1208
Date: Nov. 17, 1999	Respondents: Accelr8 Technology Corporation, et. al. Release No. LR-16354, AAER-1209
Date: Nov. 19, 1999	Respondents: Michael J. Hooper, CPA Release No. 34-42157, AAER-1210
Date: Dec. 3, 1999	Respondents: Paul Thomas Fink, C.P.A. Release No. 34-42199, 33-7782, AAER-1211
Date: Dec. 13, 1999	Respondents: Solucorp Industries LTD., Joseph S. Kemprowski, Peter R. Mantia, James G. Spartz, Robert Kuhn, Victor Herman, Arle Pierro and W. Bryan Fair Release No. LR-16388, AAER-1213
Date: Dec. 14, 1999	Respondents: Jose E. Rivera, CPA Release No. 34-42229, AAER-1212
Date: Jan. 5, 2000	Respondents: Model Imperial, Inc. Release No. 34-42316, AAER-1214
Date: Jan. 11, 2000	Respondents: Informix Corporation Release No. 34-42326, 33-7788, AAER-1215
Date: Jan. 14, 2000	Respondents: Lynne K. Mercer Release No. LR-16409, AAER-1216
Date: Jan. 24, 2000	Respondents: Edward Welch Release No. 34-42355, AAER-1217
Date: Jan. 24, 2000	Respondents: Francis A. Tarkenton, Donald P. Addington, Rick W. Gossett, Lee R. Fontaine, William E. Hammersla, III, Eladio Alvarez and Edward Welch Release No. LR-16417, AAER-1218
Date: Feb. 4, 2000	Respondents: PricewaterhouseCoopers LLP Release No. 34-42387, AAER-1219
Date: Feb. 7, 2000	Respondents: William L. Clancy Release No. 34-42392, AAER-1220
Date: Feb. 7, 2000	Respondents: Robert L. Norton Release No. 34-42399, 33-7797, AAER-1222
Date: Feb. 7, 2000	Respondents: H.J. Meyers & Co., Inc., James A. Villa and James C. Witzel Release No. 34-42394, AAER-1221
Date: Feb. 10, 2000	Respondents: Joseph M. Morris, CPA Release No. 34-42410, AAER-1223
Date: Feb. 10, 2000	Respondents: Joseph E. Williams Release No. 34-42412, 33-7798, AAER-1225
Date: Feb. 10, 2000	Respondents: ITEX Corporation, Terry L. Neal, Michael T. Baer, Graham H. Norris, Cynthia Pfaltzgraff and Joseph M. Morris Release No. LR-16430, AAER-1224
Date: Feb. 10, 2000	Respondents: Fabri-Centers of America, Inc., Robert L. Norton and Joseph E. Williams Release No. LR-16431, AAER-1226
Date: Feb. 11, 2000	Respondents: Fabri-Centers of America, Inc., Robert L. Norton and Joseph E. Williams Release No. LR-16433, AAER-1227
Date: Feb. 14, 2000	Respondents: Robert G. Weeks, David A. Hesterman, and Kenneth L. Weeks James T. Kelly, Administrative Law Judge Release No. 34-42420, AAER-1228
Date: Feb. 15, 2000	Respondents: Itex Corporation, Terry L. Neal, Michael T. Baer, Graham H. Norris, Cynthia Pfaltzgraff and Joseph M. Morris Release No. LR-16437, AAER-1229
Date: Feb. 16, 2000	Respondents: Danny R. Auerbach, Michael L. Glaser, and James Montgomery, II Release No. 34-42432, AAER-1230
Date: Feb. 18, 2000	Respondents: Cypress Bioscience Inc. and Alex P. De Soto Release No. 34-42438, AAER-1232
Date: Feb. 18, 2000	Respondents: Mitchell Kahn, et al. Release No. LR-16444, AAER-1231
Date: Feb. 29, 2000	Respondents: Robert B. Anacone Release No. LR-16457, AAER-1233
Date: March 8, 2000	Respondents: Donald K. McGhan Release No. LR-16466, AAER-1234
Date: March 20, 2000	Respondents: H. DeWorth Williams Release No. 34-42547, AAER-1235
Date: March 20, 2000	Respondents: Laser Technology, Inc. Release No. 34-42549, AAER-1237
Date: March 20, 2000	Respondents: Jeremy G. Dunne Release No. 34-42548, AAER-1236
Date: March 20, 2000	Respondents: David W. Williams and Pamela J. Sevy Release No. LR-16476, AAER-1238
Date: March 22, 2000	Respondents: Micro Warehouse, Inc. Release No. LR-16480, AAER-1239
Date: March 23, 2000	Respondents: Jill Pitts and Janet Hanson Release No. 34-42569, AAER-1240
Date: March 29, 2000	Respondents: Seth P. Joseph Release No. 34-42588, AAER-1244
Date: March 29, 2000	Respondents: Beth A. Morris and Steven H. Grant Release No. 34-42587, AAER-1243
Date: March 29, 2000	Respondents: Nanette Miller, CPA Release No. 34-42586, AAER-1241
Date: March 29, 2000	Respondents: Donald Ferrarini, Bruno Rumignani, Howard Miller, Mark Bailine, Frank Palumbo Release No. LR-16489, AAER-1242
Date: March 30, 2000	Respondents: Renaissance Capital Management, Inc., NNPD Escrow Holdings Company, Inc., Allen Andrescu, Richard Brower, Mark Coates, Vikram Randhawa, and Tejbir Singh Release No. LR-16492, AAER-1245
Date: April 13, 2000	Respondents: Peritus Software Services, Inc. Release No. 34-42673, AAER-1247
Date: April 13, 2000	Respondents: Allen K. Deary and Dennis A. Fichter Release No. LR-16516, AAER-1246
Date: April 14, 2000	Respondents: The City of Miami, Florida, Cesar Odio and Manohar Surana; Brenda P. Murray, Chief Administrative Law Judge Release No. 33-7851, AAER-1248
Date: April 17, 2000	Respondents: Aura Systems Inc., Zvi Kurtzman, Francis T. Phalen andJoseph Bevacqua Release No. 34-42695, 34-42684, AAER-1249
Date: April 18, 2000	Respondents: Bradley J. Buchanan Release No. LR-16518, AAER-1250
Date: April 21, 2000	Respondents: Charles E. Wessman Release No. 33-7854, 34-72709, AAER-1251
Date: May 2, 2000	Respondents: Stephen H. Spargo Release No. 34-42742, AAER-1252
Date: May 2, 2000	Respondents: Albert Adamczak, CPA Release No. 34-42743, AAER-1253
Date: May 2, 2000	Respondents: David W. McConnell and Charles P. Morrison Release No. LR-16534, AAER-1254
Date: May 3, 2000	Respondents: Cynthia Pfaltzgraff, CMA Release No. 34-42753, AAER-1255
Date: May 3, 2000	Respondents: ITEX Corporation, Terry L. Neal, Michael T. Baer, Graham H. Norris, Cynthia Pfaltzgraff and Joseph M. Morris Release No. LR-16536, AAER-1256
Date: May 15, 2000	Respondents: America Online, Inc. Release No. 34-42781, AAER-1257
Date: May 15, 2000	Respondents: America Online, Inc. Release No. LR-16552, AAER-1258
Date: May 23, 2000	Respondents: Intile Designs, Inc. Release No. 34-42813, AAER-1259
Date: May 23, 2000	Respondents: C. William Cox Release No. LR-16562, AAER-1262
Date: May 25, 2000	Respondents: R. Gordon Jones and Mark F. Jensen Release No. 34-42828, AAER-1261
Date: May 25, 2000	Respondents: Paul Y. Okuda, Stephen A. Thorpe, and David J. Chester Release No. 33-7859, 34-42827, AAER-1260
Date: June 1, 2000	Respondents: Danny R. Auerbach, Michael L. Glaser, and James Montgomery, II Release No. 34-42881, AAER-1265
Date: June 1, 2000	Respondents: Danny R. Auerbach, Michael L. Glaser, and James Montgomery, II Release No. 34-42882, AAER-1266
Date: June 1, 2000	Respondents: Samuel L. White Release No. 34-42879, AAER-1263
Date: June 1, 2000	Respondents: Christopher K. Bagdasarian and Sam Lance White Release No. LR-16580, AAER-1264
Date: June 6, 2000	Respondents: Eric P. Furman, CPA Release No. 34-42901, AAER-1267
Date: June 6, 2000	Respondents: Paul Y. Okuda, Stephen A. Thorpe, and David J. Chester Release No. LR-16584, AAER-1268
Date: June 8, 2000	Respondents: Firstmark Corp. Release No. 34-42909, AAER-1270
Date: June 8, 2000	Respondents: Vigue et al. Release No. LR-16586, AAER-1269
Date: June 14, 2000	Respondents: Paul Hiznay Release No. 34-42934, AAER-1273
Date: June 14, 2000	Respondents: Mary Sattler Polverari, C.P.A. Release No. 34-42936, AAER-1275
Date: June 14, 2000	Respondents: Cendant Corporation Release No. 34-42933, AAER-1272
Date: June 14, 2000	Respondents: Steven Speaks, C.P.A. Release No. 34-42935, AAER-1274
Date: June 14, 2000	Respondents: Cendant Corporation Release No. LR-16587, AAER-1276
Date: June 21, 2000	Respondents: Waste Management, Inc. Release No. 34-42968, AAER-1277
Date: June 23, 2000	Respondents: Schnitzer & Kondub, P.C., Richard S. Kondub, CPA, and Ross J. Schnitzer, CPA Release No. 34-42979, AAER-1278
Date: June 26, 2000	Respondents: Gregory A. Alba, CPA Release No. 34-42981, AAER-1280
Date: June 26, 2000	Respondents: DCI Telecommunications, Inc., Joseph J. Murphy, Russell B. Hintz, and Grace P. Murphy Release No. LR-16609, AAER-1279
Date: June 29, 2000	Respondents: Ronald G. Davies Release No. 34-42987, AAER-1281
Date: June 29, 2000	Respondents: Ronald G. Davies Release No. LR-16614, AAER-1282
Date: June 30, 2000	Respondents: Allegheny Health, Education and Research Foundation Release No. 34-42992, AAER-1283