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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.

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Fourth Quarter | Third Quarter | Second Quarter | First Quarter

*Release No.*	*Date*	*Action*
Fourth Quarter
AAER-3350	Dec. 23, 2011	Craig On, CPA Other Release No.: 34-66051
AAER-3349	Dec. 21, 2011	Eric Jon Strasser Other Release No.: 34-66024
AAER-3348	Dec. 20, 2011	Aon Corporation Other Release No.: LR-22203
AAER-3347	Dec. 16, 2011	Stuart W. Fuhlendorf, Other Release No.: 34-65996
AAER-3346	Dec. 16, 2011	Stuart W. Fuhlendorf Other Release No.: LR-22199
AAER-3345	Dec. 15, 2011	Juan Carlos Guillén Zerpa Other Release No.: 34-65985
AAER-3344	Dec. 14, 2011	Kempisty & Company, Certified Public Accountants, P.C., Philip C. Kempisty, CPA, and John Anthony Rubino, CPA Other Release No.: 34-65950
AAER-3343	Dec. 13, 2011	Michael Resnick et al. Other Release No.: LR-22192
AAER-3342	Dec. 13, 2011	Uriel Sharef, Ulrich Bock, Carlos Sergi, Stephan Signer, Herbert Steffen, Andres Truppel and Bernd Regendantz Other Release No.: LR-22190 See also: SEC Complaint
AAER-3341	Dec. 2, 2011	Nancy S.W. Chu et al. Other Release No.: LR-22174
AAER-3340	Nov. 16, 2011	J.T. Battenberg, III and Paul Free Other Release No.: LR-22156
AAER-3339	Dec. 5, 2011	Mark A. Konyndyk, CPA Other Release No.: 34-65882
AAER-3338	Nov. 16, 2011	Paul Free, CPA Other Release No.: 34-65759
AAER-3337	Nov. 16, 2011	Martha W. Vlcek, CPA Other Release No.: 34-65755
AAER-3336	Nov. 16, 2011	Steven M. Des Champs, CPA Other Release No.: 34-65754
AAER-3335	Nov. 7, 2011	Fernando J. Espuelas et al.
AAER-3334	Nov. 3, 2011	Ran H. Furman Other Release No.: 34-65680
AAER-3332	Oct. 25, 2011	William J. Tennant, CPA Other Release No.: 34-65621
AAER-3331	Oct. 25, 2011	Anthony J. Cuti, CPA Other Release No.: 34-65620
AAER-3330	Oct. 24, 2011	Koss Corporation and Michael J. Koss Other Release No.: LR-22138 See also: SEC Complaint
AAER-3329	Oct. 20, 2011	Michael G. Horsey, CPA Other Release No.: 34-65600
AAER-3328	Oct. 13, 2011	Watts Water Technologies, Inc. and Leesen Chang Other Release No.: 34-65555
AAER-3327	Oct. 11, 2011	Thomas S. Wu, Ebrahim Shabudin, Thomas T. Yu, and Craig S. On Other Release No.: LR-22121 See also: SEC Complaint
AAER-3326	Oct. 6, 2011	Christopher Sells and Timothy Murawski Other Release No.: LR-22116 See also: SEC Complaint
AAER-3325	Oct. 3, 2011	Thomas Y. Jimenez (CPA) Other Release No.: 34-65466
Third Quarter
AAER-3324	Sep. 29, 2011	John Michael Kelly, Steven E. Rindner, Joseph A. Ripp, and Mark Wovsaniker Other Release No.: LR-22109
AAER-3323	Sep. 27, 2011	LPB Capital d/b/a Family Office Group, LLC and Gary J. Pappas Other Release Nos.: 34-65409, IA-3290
AAER-3322	Sep. 21, 2011	Larry Lee Crawford (CPA) Other Release No.: 34-65377
AAER-3321	Sep. 16, 2011	Escala Group, Inc., Gregory Manning, and Larry Lee Crawford, CPA Other Release No.: LR-22095
AAER-3320	Sep. 14, 2011	Wayne A. Pratt, CPA Other Release No.: 34-65340
AAER-3319	Sep. 8, 2011	Deloitte Touche Tohmatsu CPA Ltd. Other Release No.: LR-22088
AAER-3318	Sep. 6, 2011	Ran H. Furman, CPA Other Release No.: 34-65271
AAER-3317	Sep. 2, 2011	Leland G. Orr Other Release No.: 34-65260
AAER-3316	Sep. 2, 2011	Travis W. Vrbas Other Release No.: 34-65254
AAER-3315	Aug. 31, 2011	James Li, Thomas Chow, Roger Kao, and Wayne A. Pratt Other Release No.: LR-22075 See also: SEC Complaint
AAER-3314	Aug. 30, 2011	James O'Leary Other Release No.: LR-22074 See also: SEC Complaint
AAER-3313	Aug. 15, 2011	Michael Strauss, Stephen Hozie and Robert Bernstein Other Release No.: LR-22067
AAER-3312	Aug. 5, 2011	Steven Scoppetuolo, CPA Other Release No.: 34-65051
AAER-3311	Aug. 4, 2011	Karlheinz Redekopp Other Release No.: LR-22060
AAER-3310	Aug. 4, 2011	Karlheinz Redekopp, CGA Other Release No.: 34-65030
AAER-3309	Aug. 2, 2011	Jordan H. Mintz Other Release No.: 34-65012
AAER-3308	Jul. 29, 2011	James E. Koenig Other Release No.: LR-22054
AAER-3307	Jul. 27, 2011	Diageo plc Other Release No.: 34-64978
AAER-3306	Jul. 26, 2011	Erez Bahar, CA Other Release No.: 34-64970
AAER-3305	Jul. 21, 2011	John N. Irwin, CPA Other Release No.: 34-64941
AAER-3304	Jul. 18, 2011	Robert D. Orr, Leland G. Orr, Michael S. Lowry, Michael S. Hess, Kyle L. Garst, and Travis W. Vrbas Other Release No.: LR-22046
AAER-3303	Jul. 14, 2011	Joseph F. Sofo, CPA Other Release Nos.: 33-9237, IA-3239
AAER-3302	Jul. 13, 2011	Armor Holdings, Inc. Other Release No.: LR-22037 See also: SEC Complaint
AAER-3301	Jun. 27, 2011	Peter L. Jensen and Thomas C. Tekulve, Jr. Other Release No.: LR-22014 See also: SEC Complaint
AAER-3300	Jul. 6, 2011	Lawrence Collins, CPA Other Release No.: 34-64808
AAER-3299	Jul. 5, 2011	John Raffle, David Applegate and Kathy Raffle
AAER-3298	Jul. 1, 2011	Fernando J. Espuelas et al.
Second Quarter
AAER-3297	Jun. 30, 2011	LaBarge, Inc. Other Release No.: 34-64776
AAER-3296	Jun. 22, 2011	Morgan Asset Management, Inc.; Morgan Keegan & Company, Inc.; James C. Kelsoe, Jr.; and Joseph Thompson Weller, CPA Other Release Nos.: 34-64720, IA-3218, IC-29704
AAER-3295	Jun. 21, 2011	Paul R. Allen Other Release No.: LR-22007 See also: SEC Complaint
AAER-3294	Jun. 16, 2011	Farkas; Brown; Kissick; Kelly Other Release No.: LR-22002
AAER-3293	Jun. 14, 2011	Laurence D. Cohen, CPA Other Release No.: 34-64670
AAER-3292	Jun. 14, 2011	Gregory Pasko, CPA Other Release No.: 34-64669
AAER-3291	Jun. 14, 2011	John Van Fleet, CPA Other Release No.: 34-64668
AAER-3290	Jun. 8, 2011	Edwin Reese Davis, Jr. CPA Other Release No.: 34-64621
AAER-3289	Jun. 7, 2011	Mark C. Schwartzhoff Other Release No.: 34-64613
AAER-3288	Jun. 6, 2011	Livingston & Haynes, P.C., Kevin F. Howley, CPA and William W. Wood, CPA Other Release No.: 34-64607
AAER-3287	Jun. 3, 2011	Michael C. Pattison, CPA Other Release No.: 34-64598
AAER-3286	Jun. 2, 2011	Carl W. Jasper, CPA Other Release No.: 34-64588
AAER-3285	May 23, 2011	John Scullin Other Release No.: 34-64535
AAER-3284	Apr. 11, 2011	Brian D. Fox Other Release No.: LR-21926 See also: SEC Complaint
AAER-3283	May 13, 2011	GSI Group, Inc. Other Release No.: 34-64498
AAER-3282	May 13, 2011	Peter DiSessa Other Release No.: 34-64497
AAER-3281	May 13, 2011	George B. Doherty Other Release No.: 34-64496
AAER-3280	May 13, 2011	Thor Industries, Inc., and Mark C. Schwartzhoff Other Release No.: LR-21966 See also: SEC Complaint
AAER-3279	May 11, 2011	Michael Baker Corporation, John Scullin and Dennis Higgins Other Release No.: LR-21962 See also: SEC Complaint
AAER-3278	May 11, 2011	Michael Higgins, CPA Other Release No.: 34-64471
AAER-3277	Feb. 11, 2011	Michael W. Perry and A. Scott Keys; and S. Blair Abernathy Other Release No.: LR-21853 See also: SEC Complaint vs. Perry and Keys; SEC Complaint vs. Abernathy
AAER-3276	May 4, 2011	Robert D. Orr, Leland G. Orr, Michael S. Lowry, Michael S. Hess, Kyle L. Garst, and Travis W. Vrbas Other Release No.: LR-21957 See also: SEC Complaint
AAER-3275	May 3, 2011	Aron R. Carr, CPA Other Release No.: 34-64382
AAER-3274	May 3, 2011	Rockwell Automation, Inc. Other Release No.: 34-64380
AAER-3273	Apr. 21, 2011	Southpeak Interactive Corporation and Patrice K. Strachan Other Release No.: LR-21941
AAER-3272	Apr. 20, 2011	Duane Martin and Gary Trump Other Release No.: LR-21939
AAER-3271	Apr. 19, 2011	Biovail Corporation, Eugene Melnyk, Brian Crombie, John Miszuk, and Kenneth G. Howling Other Release No.: LR-21938
AAER-3270	Apr. 14, 2011	Rebecca Lynn Higgins Other Release No.: LR-21930 See also: SEC Complaint
AAER-3269A	Apr. 8, 2011	Kempisty & Company, CPAs, P.C., Philip C. Kempisty, CPA and John Anthony Rubino, CPA Other Release No.: 34-64289A
AAER-3268	Apr. 8, 2011	Kentucky Energy, Inc., Eugene Chiaramonte, III and Clear Mountain Associates, LLC Other Release No.: 34-64288
AAER-3267	Apr. 8, 2011	Chisholm, Bierwolf, Nilson & Morrill, LLC Other Release No.: 34-64280
AAER-3266	Apr. 8, 2011	Todd D. Chisholm, CPA Other Release No.: 34-64279
AAER-3265	Apr. 8, 2011	Jeffery Q. Johnson, CPA and Steven M. Hanni, CPA Other Release No.: 34-64278
AAER-3264	Apr. 8, 2011	Troy F. Nilson, CPA Other Release No.: 34-64277
AAER-3263	Apr. 8, 2011	Yatin Dilip Mody, CPA Other Release No.: 34-64272
AAER-3262	Apr. 8, 2011	Nicole Rae Kaplan, CPA Other Release No.: 34-64271
AAER-3261	Apr. 8, 2011	Johnson & Johnson Other Release No.: LR-21922 See also: SEC Complaint
AAER-3260	Apr. 5, 2011	Michael C. Pattison, CPA Other Release No.: 34-64190
AAER-3259	Apr. 5, 2011	Marc E. Bercoon Other Release No.: 34-64185
AAER-3258	Apr. 5, 2011	Satyam Computer Services Limited d/b/a Mahindra Satyam Other Release No.: LR-21915 See also: SEC Complaint
AAER-3257	Apr. 5, 2011	Lovelock & Lewes, Price Waterhouse, Bangalore, Price Waterhouse & Co., Bangalore, Price Waterhouse, Calcutta, and Price Waterhouse & Co., Calcutta Other Release No.: 34-64184
AAER-3256	Apr. 1, 2011	Joseph J. Monterosso, et. al. Other Release No.: LR-21913
First Quarter
AAER-3255	Mar. 24, 2011	Ball Corporation Other Release No.: 34-64123
AAER-3254	Mar. 18, 2011	International Business Machines Corporation Other Release No.: LR-21889 See also: SEC Complaint
AAER-3253	Mar. 11, 2011	Carl W. Jasper, CPA Other Release No.: 34-64077
AAER-3252	Mar. 9, 2011	Fernando J. Espuelas et al. Other Release No.: LR-21880
AAER-3251	Mar. 8, 2011	Sujata Sachdeva Other Release No.: 34-64049
AAER-3250	Mar. 4, 2011	Ian J. McCarthy Other Release No.: LR-21873
AAER-3249	Mar. 3, 2011	S. Blair Abernathy, CPA Other Release No.: 34-64025
AAER-3248	Feb. 28, 2011	KPMG Australia Other Release No.: 34-63987
AAER-3247	Feb. 28, 2011	DHB Industries, Inc. n/k/a Point Blank Solutions, Inc.; Jerome Krantz, Cary Chasin, and Gary Nadelman Other Release No.: LR-21867
AAER-3246	Feb. 25, 2011	Scott Wilkinson, CPA Other Release No.: 34-63982
AAER-3245	Feb. 22, 2011	Benedict P. Rybicki, CPA Other Release No.: 34-63940
AAER-3244	Feb. 18, 2011	Joanne Kline Other Release No.: 34-63928
AAER-3243	Feb. 11, 2011	Dale G. Rasmussen, Esq. Other Release No.: 34-63896
AAER-3242	Feb. 9, 2011	Arthrocare Corporation Other Release No.: 34-63883
AAER-3241	Feb. 9, 2011	Rodney B. Johnson Other Release No.: 34-63879
AAER-3240	Feb. 3, 2011	David E. Watson, CPA Other Release No.: 34-63833
AAER-3239	Feb. 2, 2011	Eric A. Holzer, CPA Other Release No.: 34-63822
AAER-3238	Feb. 2, 2011	Louis E. Rivelli, et al. Other Release No.: LR-21835
AAER-3237	Feb. 2, 2011	Deerfield Capital Corp. and Danielle Valkner, CPA Other Release No.: 34-63818
AAER-3236	Jan. 31, 2011	Maxwell Technologies Inc. Other Release No.: LR-21832 See also: SEC Complaint
AAER-3235	Jan. 24, 2011	Paul W. Jennings Other Release No.: LR-21822 See also: SEC Complaint
AAER-3234	Jan. 20, 2011	NutraCea, et al. Other Release No.: LR-21819 See also: SEC Complaint
AAER-3233	Jan. 20, 2011	Eric J. Bur, CPA Other Release No.: 34-63743
AAER-3232	Jan. 20, 2011	Dohan + Company CPAs, Steven H. Dohan, CPA, Nancy L. Brown, CPA, and Erez Bahar, CA Other Release No.: 34-63740
AAER-3231	Jan. 14, 2011	Joseph D. Radcliffe and Michael J. Radcliffe Other Release No.: LR-21814
AAER-3230	Jan. 13, 2011	Sujata Sachdeva, et. al. Other Release No.: LR-21810
AAER-3229	Jan. 12, 2011	NIC, Inc., Jeffrey S. Fraser, Harry H. Herington, and Eric J. Bur; Stephen M. Kovzan Other Release No.: LR-21809 See also: SEC Complaint vs. NIC, Fraser, Herington, and Bur; SEC Complaint vs. Kovzan
AAER-3228	Jan. 11, 2011	Michael R. Drogin Other Release No.: LR-21804 See also: SEC Complaint
AAER-3227	Jan. 11, 2011	Michael R. Drogin, CPA Other Release No.: 34-63690
AAER-3226	Jan. 10, 2011	Hudson Highland Group, Inc. Other Release No.: 34-63688
AAER-3225	Jan. 7, 2011	Eric Sieracki (CPA) Other Release No.: 34-63682
AAER-3224	Jan. 7, 2011	Carl W. Jasper, CPA Other Release No.: 34-63674
AAER-3223	Jan. 6, 2011	Joseph M. Braas and Michael J. Schlager Other Release No.: LR-21797

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Accounting and Auditing Enforcement Releases

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Modified: 02/06/2013