year,aaer_no,release_date,release_no,respondents,document_url,see_also_urls,source_page_url,parse_method,aaer_document_path,aaer_text_path 2004,AAER-2156,2004-12-27,34-50931,"Frank D. Edwards, CA",https://www.sec.gov/enforcement-litigation/administrative-proceedings/34-50931,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2004&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2004/AAER-2156.txt 2004,AAER-2157,2004-12-27,34-50932,Laurence D. Cohen (CPA),https://www.sec.gov/enforcement-litigation/administrative-proceedings/34-50932,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2004&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2004/AAER-2157.txt 2004,AAER-2155,2004-12-22,34-50918,Keith M. Roberts,https://www.sec.gov/enforcement-litigation/administrative-proceedings/34-50918,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2004&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2004/AAER-2155.txt 2004,AAER-2154,2004-12-17,LR-19004,Martin Julien Marks,https://www.sec.gov/enforcement-litigation/litigation-releases/lr-19004,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2004&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2004/AAER-2154.txt 2004,AAER-2153,2004-12-17,LR-19002,Jack D. Weiss,https://www.sec.gov/enforcement-litigation/litigation-releases/lr-19002,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2004&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2004/AAER-2153.txt 2004,AAER-2152,2004-12-15,LR-18999,"R. Geoffrey Layne, James S. Sholeff, Dale Boeth, and Shawn Mcghee",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-18999,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2004&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2004/AAER-2152.txt 2004,AAER-2151,2004-12-15,34-50861,"Grant Thornton LLP, Doeren Mayhew & Co. P.C., Peter M. Behrens, CPA, Marvin J. Morris, CPA, and Benedict P. Rybicki, CPA",https://www.sec.gov/enforcement-litigation/administrative-proceedings/34-50861,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2004&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2004/AAER-2151.txt 2004,AAER-2150,2004-12-08,LR-18995,"Richard Rambahal, et al.",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-18995,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2004&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2004/AAER-2150.txt 2004,AAER-2147,2004-12-02,LR-18989,"John Paul Orr, Michael J. Frank, Albert M. Abbood, Darrell Edquist, David C. Kirkpatrick, David N. Bixler, Thomas L. Taylor and Randall M. Stone",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-18989,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2004&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2004/AAER-2147.txt 2004,AAER-2148,2004-12-02,34-50783,Thomas L. Taylor,https://www.sec.gov/enforcement-litigation/administrative-proceedings/34-50783,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2004&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2004/AAER-2148.txt 2004,AAER-2146,2004-11-30,LR-18986,Evan S. Collins,https://www.sec.gov/enforcement-litigation/litigation-releases/lr-18986,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2004&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2004/AAER-2146.txt 2004,AAER-2145,2004-11-30,LR-18985,"American International Group, Inc.",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-18985,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2004&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2004/AAER-2145.txt 2004,AAER-2144,2004-11-29,34-50745,"Kenneth L. Rubin, CPA and Michael W. Lewis, CPA Robert G. Mahony, Administrative Law Judge",https://www.sec.gov/enforcement-litigation/administrative-proceedings/34-50745,https://www.sec.gov/files/litigation/admin/34-50745-o.pdf,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2004&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2004/AAER-2144.txt 2004,AAER-2143,2004-11-29,34-50744,"Charles A. Dairaghi, C.P.A.",https://www.sec.gov/enforcement-litigation/administrative-proceedings/34-50744,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2004&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2004/AAER-2143.txt 2004,AAER-2142,2004-11-29,34-50743,Bruce D. Oakes,https://www.sec.gov/enforcement-litigation/administrative-proceedings/34-50743,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2004&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2004/AAER-2142.txt 2004,AAER-2141,2004-11-24,LR-18981A,Paul H. Bristow and Nikhil Sinha,https://www.sec.gov/enforcement-litigation/litigation-releases/lr-18981a,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2004&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2004/AAER-2141.txt 2004,AAER-2149,2004-11-23,34-50729,Daniel S. Lezak,https://www.sec.gov/enforcement-litigation/opinions-adjudicatory-orders/34-50729,https://www.sec.gov/files/litigation/opinions/34-50729.pdf,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2004&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2004/AAER-2149.txt 2004,AAER-2140,2004-11-19,34-50707,Jerry K. Lester,https://www.sec.gov/enforcement-litigation/administrative-proceedings/34-50707,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2004&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2004/AAER-2140.txt 2004,AAER-2139,2004-11-19,34-50706,eFunds Corporation,https://www.sec.gov/enforcement-litigation/administrative-proceedings/34-50706,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2004&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2004/AAER-2139.txt 2004,AAER-2138,2004-11-19,34-50705,Gary Moe and ID Integration,https://www.sec.gov/enforcement-litigation/administrative-proceedings/34-50705,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2004&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2004/AAER-2138.txt 2004,AAER-2137,2004-11-19,34-50704,"Robotic Vision Systems, Inc.",https://www.sec.gov/enforcement-litigation/administrative-proceedings/34-50704,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2004&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2004/AAER-2137.txt 2004,AAER-2136,2004-11-15,LR-18969,"Conrad M. Black, et al.",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-18969,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2004&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2004/AAER-2136.txt 2004,AAER-2135,2004-11-15,34-50664,"Wesley H. Colwell, CPA,",https://www.sec.gov/enforcement-litigation/administrative-proceedings/34-50664,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2004&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2004/AAER-2135.txt 2004,AAER-2134,2004-11-15,33-8503|34-50663,Fischer Imaging Corporation,https://www.sec.gov/enforcement-litigation/administrative-proceedings/33-8503,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2004&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2004/AAER-2134.txt 2004,AAER-2133,2004-11-10,34-50653,"Steven Woghin, Esq.",https://www.sec.gov/enforcement-litigation/administrative-proceedings/34-50653,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2004&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2004/AAER-2133.txt 2004,AAER-2132,2004-11-04,34-50632,Morgan Stanley,https://www.sec.gov/enforcement-litigation/administrative-proceedings/34-50632,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2004&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2004/AAER-2132.txt 2004,AAER-2131,2004-11-02,LR-18954,David Rivard; David Kaplan,https://www.sec.gov/enforcement-litigation/litigation-releases/lr-18954,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2004&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2004/AAER-2131.txt 2004,AAER-2129,2004-10-27,34-50597,"David Kaplan, CPA",https://www.sec.gov/enforcement-litigation/administrative-proceedings/34-50597,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2004&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2004/AAER-2129.txt 2004,AAER-2130,2004-10-27,34-50598,"David Rivard, CPA",https://www.sec.gov/enforcement-litigation/administrative-proceedings/34-50598,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2004&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2004/AAER-2130.txt 2004,AAER-2128,2004-10-25,LR-18941,"Kenneth K. Livesay, et al.",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-18941,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2004&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2004/AAER-2128.txt 2004,AAER-2127,2004-10-21,LR-18936,Qwest Communications International Inc.,https://www.sec.gov/enforcement-litigation/litigation-releases/lr-18936,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2004&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2004/AAER-2127.txt 2004,AAER-2126,2004-10-20,LR-18935,John Mervyn Nabors and Eric J. McCracken,https://www.sec.gov/enforcement-litigation/litigation-releases/lr-18935,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2004&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2004/AAER-2126.txt 2004,AAER-2125,2004-10-20,34-50564,"KPMG LLP, Bryan E. Palbaum, CPA, John M. Wong, CPA, Kenneth B. Janeski, CPA, David A. Hori, CPA",https://www.sec.gov/enforcement-litigation/administrative-proceedings/34-50564,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2004&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2004/AAER-2125.txt 2004,AAER-2124,2004-10-13,LR-18929,Ture Roland Fahlin,https://www.sec.gov/enforcement-litigation/litigation-releases/lr-18929,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2004&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2004/AAER-2124.txt 2004,AAER-2123,2004-10-13,34-50519,Ture Roland Fahlin,https://www.sec.gov/enforcement-litigation/administrative-proceedings/34-50519,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2004&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2004/AAER-2123.txt 2004,AAER-2122,2004-10-12,LR-18928,"Soulfood Concepts, Inc. and Markova Campbell",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-18928,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2004&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2004/AAER-2122.txt 2004,AAER-2121,2004-10-06,LR-18921,"Safescript Pharmacies, Inc., f/k/a RTIN Holdings, Inc., Curtis A. Swanson, Stanley L. Swanson, R. Stephen Cavender, And Curtis A. Borman",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-18921,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2004&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2004/AAER-2121.txt 2004,AAER-2120,2004-10-06,LR-18919,"Stephen P. Gardner, et al.",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-18919,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2004&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2004/AAER-2120.txt 2004,AAER-2118,2004-09-30,LR-18915,Matthew M. Chiang,https://www.sec.gov/enforcement-litigation/litigation-releases/lr-18915,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2004&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2004/AAER-2118.txt 2004,AAER-2117,2004-09-30,LR-18914,Jerry S. Chang,https://www.sec.gov/enforcement-litigation/litigation-releases/lr-18914,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2004&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2004/AAER-2117.txt 2004,AAER-2116,2004-09-30,LR-18913,"Dean L. Buntrock, Phillip B. Rooney, James E. Koenig, Thomas C. Hau, Herbert A. Getz, and Bruce D. Tobecksen",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-18913,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2004&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2004/AAER-2116.txt 2004,AAER-2114,2004-09-29,LR-18911,Donald M. Fitzpatrick and Thomas R. Stitt,https://www.sec.gov/enforcement-litigation/litigation-releases/lr-18911,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2004&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2004/AAER-2114.txt 2004,AAER-2115,2004-09-29,LR-18910,Marcy Wilson Roke,https://www.sec.gov/enforcement-litigation/litigation-releases/lr-18910,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2004&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2004/AAER-2115.txt 2004,AAER-2113,2004-09-28,LR-18908,Don-Allen Ruttenberg,https://www.sec.gov/enforcement-litigation/litigation-releases/lr-18908,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2004&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2004/AAER-2113.txt 2004,AAER-2112,2004-09-28,LR-18905,"Jeremy R. Lent, John V. Hashman, Yinzi Cai, Douglas Wachtel and Bruce Rigione",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-18905,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2004&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2004/AAER-2112.txt 2004,AAER-2111,2004-09-28,LR-18904,Michael Martin and Malcolm E. McVay,https://www.sec.gov/enforcement-litigation/litigation-releases/lr-18904,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2004&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2004/AAER-2111.txt 2004,AAER-2110,2004-09-28,LR-18903,"Sushil K. Garg and Garg Data International, Inc.",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-18903,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2004&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2004/AAER-2110.txt 2004,AAER-2109,2004-09-24,LR-18896,"James T. Dooley, James E. Lorenz, III and John E. Isselmann, Jr.",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-18896,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2004&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2004/AAER-2109.txt 2004,AAER-2108,2004-09-23,34-50428,"John E. Isselmann, Jr.",https://www.sec.gov/enforcement-litigation/administrative-proceedings/34-50428,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2004&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2004/AAER-2108.txt 2004,AAER-2107,2004-09-22,34-50424,Daniel S. Lezak,https://www.sec.gov/enforcement-litigation/administrative-proceedings/34-50424,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2004&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2004/AAER-2107.txt 2004,AAER-2105,2004-09-16,LR-18888,"A.C.L.N., Ltd.; Abderrazak ""ALDO"" Labiad; Joseph J.H. Bisschops; Alex De Ridder; Pearlrose Holdings International S.A.; Emerald Sea Marine, Inc.; Scott Investments S.A.; BDO International (Cyprus); Minas Ioannou; Christakis Ioannou (Defendants); and Scandinavian Car Carriers A/S; Pandora Shipping, S.A.; Sergui, Ltd.; Westbound Development Corp.; Maverick Commercial, Inc.; and DCC Limited (Relief Defendants)",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-18888,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2004&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2004/AAER-2105.txt 2004,AAER-2104,2004-09-15,LR-18885,Ed Johnson and Merl Holdings Inc.com,https://www.sec.gov/enforcement-litigation/litigation-releases/lr-18885,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2004&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2004/AAER-2104.txt 2004,AAER-2103,2004-09-15,34-50385,McLeodUSA Incorporated,https://www.sec.gov/enforcement-litigation/administrative-proceedings/34-50385,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2004&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2004/AAER-2103.txt 2004,AAER-2100,2004-09-14,33-8486|34-50368,"Dean Foods Company and John D. Robinson,",https://www.sec.gov/files/litigation/admin/33-8486.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2004&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2004/AAER-2100.pdf,data/raw/aaer/2004/AAER-2100.txt 2004,AAER-2101,2004-09-14,33-8485|34-50369,"Kemps LLC, f/k/a Marigold Foods, LLC, James Green andChristopher Thorpe",https://www.sec.gov/files/litigation/admin/33-8485.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2004&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2004/AAER-2101.pdf,data/raw/aaer/2004/AAER-2101.txt 2004,AAER-2099,2004-09-14,33-8483|34-50366,"Digital Exchange Systems, Inc., Rosario Coniglio and Steven Schmidt",https://www.sec.gov/files/litigation/admin/33-8483.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2004&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2004/AAER-2099.pdf,data/raw/aaer/2004/AAER-2099.txt 2004,AAER-2097,2004-09-14,33-8482|34-50365,"Fleming Companies, Inc.",https://www.sec.gov/files/litigation/admin/33-8482.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2004&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2004/AAER-2097.pdf,data/raw/aaer/2004/AAER-2097.txt 2004,AAER-2095,2004-09-10,LR-18880,"Clayton Chan, Gregory Antoniono and Geoffrey Infeld",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-18880,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2004&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2004/AAER-2095.txt 2004,AAER-2096,2004-09-10,LR-18879,"Michael B. Johnson, Michael Johnson & Co., Llc, David C. Skinner, Jr. And American Television And Film Company F/K/A Winners Internet Network, Inc.",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-18879,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2004&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2004/AAER-2096.txt 2004,AAER-2094,2004-09-08,LR-18871,John Gorman and Patrick Gentile,https://www.sec.gov/enforcement-litigation/litigation-releases/lr-18871,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2004&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2004/AAER-2094.txt 2004,AAER-2093,2004-09-08,33-8481|34-50329,John Gorman and Patrick Gentile,https://www.sec.gov/enforcement-litigation/administrative-proceedings/33-8481,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2004&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2004/AAER-2093.txt 2004,AAER-2092,2004-09-01,LR-18863,Eric L. Mattson and James W. Harris,https://www.sec.gov/enforcement-litigation/litigation-releases/lr-18863,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2004&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2004/AAER-2092.txt 2004,AAER-2091,2004-08-31,LR-18862,"Kevin P. Hannon, et al.",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-18862,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2004&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2004/AAER-2091.txt 2004,AAER-2090,2004-08-26,LR-18857,"U.S. Technologies, Inc. And C. Gregory Earls",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-18857,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2004&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2004/AAER-2090.txt 2004,AAER-2089,2004-08-25,LR-18851,"Aurora Foods, Inc., et al.",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-18851,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2004&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2004/AAER-2089.txt 2004,AAER-2088,2004-08-25,LR-18849,Mark E. Koenig,https://www.sec.gov/enforcement-litigation/litigation-releases/lr-18849,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2004&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2004/AAER-2088.txt 2004,AAER-2087,2004-08-24,LR-18848,Athena Diaz,https://www.sec.gov/enforcement-litigation/litigation-releases/lr-18848,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2004&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2004/AAER-2087.txt 2004,AAER-2086,2004-08-24,LR-18844,"Royal Dutch Petroleum Company and The ""Shell"" Transport and Trading Company, p.l.c.",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-18844,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2004&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2004/AAER-2086.txt 2004,AAER-2085,2004-08-24,34-50233,"Royal Dutch Petroleum Company and The ""Shell"" Transport and Trading Co., p.l.c.",https://www.sec.gov/files/litigation/admin/34-50233.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2004&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2004/AAER-2085.pdf,data/raw/aaer/2004/AAER-2085.txt 2004,AAER-2083,2004-08-23,LR-18843,"Kenneth K. Livesay, et al.",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-18843,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2004&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2004/AAER-2083.txt 2004,AAER-2084,2004-08-23,LR-18842,"Piranha, Inc., et al.",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-18842,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2004&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2004/AAER-2084.txt 2004,AAER-2082,2004-08-20,34-50225,"Kenneth K. Livesay, CPA",https://www.sec.gov/enforcement-litigation/administrative-proceedings/34-50225,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2004&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2004/AAER-2082.txt 2004,AAER-2079,2004-08-12,34-50185,"Joseph Casuccio, CPA",https://www.sec.gov/enforcement-litigation/administrative-proceedings/34-50185,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2004&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2004/AAER-2079.txt 2004,AAER-2078,2004-08-11,34-50179,"Gary L. Seidelman, CPA",https://www.sec.gov/enforcement-litigation/administrative-proceedings/34-50179,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2004&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2004/AAER-2078.txt 2004,AAER-2081,2004-08-10,LR-18826,Peter C. Boylan,https://www.sec.gov/enforcement-litigation/litigation-releases/lr-18826,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2004&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2004/AAER-2081.txt 2004,AAER-2077,2004-08-09,LR-18823,"Scott C. Anixter, et al.",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-18823,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2004&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2004/AAER-2077.txt 2004,AAER-2080,2004-08-06,LR-18822,Bristol-Myers Squibb Company,https://www.sec.gov/enforcement-litigation/litigation-releases/lr-18822,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2004&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2004/AAER-2080.txt 2004,AAER-2076,2004-08-05,34-50148,"Grant Thornton LLP, Doeren Mayhew & Co. P.C., Peter M. Behrens, CPA, Marvin J. Morris, CPA, and Benedict P. Rybicki, CPA",https://www.sec.gov/enforcement-litigation/administrative-proceedings/34-50148,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2004&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2004/AAER-2076.txt 2004,AAER-2075,2004-08-04,LR-18820,Bristol-Myers Squibb Company,https://www.sec.gov/enforcement-litigation/litigation-releases/lr-18820,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2004&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2004/AAER-2075.txt 2004,AAER-2073,2004-08-03,LR-18818,"William F. Buettner, Mark D. Kirstein and Amy S. Frazier",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-18818,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2004&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2004/AAER-2073.txt 2004,AAER-2074,2004-08-03,LR-18817|34-50137|33-8452,"Gary V. Morris, Halliburton Company and Robert Charles Muchmore, Jr.",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-18817,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2004&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2004/AAER-2074.txt 2004,AAER-2071,2004-08-03,34-50135,Ronald H. Hoffman,https://www.sec.gov/enforcement-litigation/administrative-proceedings/34-50135,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2004&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2004/AAER-2071.txt 2004,AAER-2072,2004-08-03,33-8452|34-50137,"Halliburton Company, and Robert Charles Muchmore, Jr.",https://www.sec.gov/enforcement-litigation/administrative-proceedings/33-8452,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2004&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2004/AAER-2072.txt 2004,AAER-2070,2004-08-02,34-50134,"William F. Buettner, CPA",https://www.sec.gov/enforcement-litigation/administrative-proceedings/34-50134,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2004&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2004/AAER-2070.txt 2004,AAER-2068,2004-07-30,LR-18815,"Kenneth D. Rice, et al.",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-18815,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2004&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2004/AAER-2068.txt 2004,AAER-2066,2004-07-29,LR-18809,"Andrew J. Zahn, Philip J. Sexauer, and Cynthia K. Berryman",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-18809,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2004&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2004/AAER-2066.txt 2004,AAER-2067,2004-07-29,34-50121,Timothy J. Buzzelli,https://www.sec.gov/enforcement-litigation/administrative-proceedings/34-50121,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2004&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2004/AAER-2067.txt 2004,AAER-2065,2004-07-28,LR-18803,"Parmalat Finanziaria, S.p.A.",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-18803,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2004&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2004/AAER-2065.txt 2004,AAER-2061,2004-07-27,LR-18800,Michael Felicissimo,https://www.sec.gov/enforcement-litigation/litigation-releases/lr-18800,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2004&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2004/AAER-2061.txt 2004,AAER-2063,2004-07-27,LR-18801,Michael Scrivo,https://www.sec.gov/enforcement-litigation/litigation-releases/lr-18801,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2004&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2004/AAER-2063.txt 2004,AAER-2062,2004-07-27,34-50096,"Leslie Wasser, CPA",https://www.sec.gov/enforcement-litigation/administrative-proceedings/34-50096,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2004&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2004/AAER-2062.txt 2004,AAER-2064,2004-07-27,34-50098,"Charter Communications, Inc.",https://www.sec.gov/enforcement-litigation/administrative-proceedings/34-50098,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2004&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2004/AAER-2064.txt 2004,AAER-2059,2004-07-23,LR-18789,"WorldCom, Inc.",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-18789,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2004&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2004/AAER-2059.txt 2004,AAER-2060,2004-07-23,LR-18790,"Church Extension of the Church of God, Inc., United Management Services, Inc., James Perry Grubbs and Shearon Louis Jackson",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-18790,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2004&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2004/AAER-2060.txt 2004,AAER-2058,2004-07-22,33-8450|34-50062,"Raymond A. Saitta, CPA",https://www.sec.gov/enforcement-litigation/administrative-proceedings/33-8450,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2004&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2004/AAER-2058.txt 2004,AAER-2057,2004-07-21,34-50053,"Mary Beth Stevens and Paul W. Oliver, Jr.",https://www.sec.gov/enforcement-litigation/administrative-proceedings/34-50053,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2004&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2004/AAER-2057.txt 2004,AAER-2028,2004-07-14,LR-18733A,"Paul Melvin Henson, Jr. and Lance Turner Fair",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-18733a,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2004&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2004/AAER-2028.txt 2004,AAER-2056,2004-07-13,LR-18782,Ian Schottlaender,https://www.sec.gov/enforcement-litigation/litigation-releases/lr-18782,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2004&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2004/AAER-2056.txt 2004,AAER-2055,2004-07-12,LR-18778,"Levine, Hughes, and Mithuen, Inc.",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-18778,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2004&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2004/AAER-2055.txt 2004,AAER-2052,2004-07-09,34-49992,"James Dean, CPA",https://www.sec.gov/enforcement-litigation/administrative-proceedings/34-49992,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2004&month=All&order=field_publish_date&sort=desc&page=1,listing_row,,data/raw/aaer/2004/AAER-2052.txt 2004,AAER-2054,2004-07-09,34-49997,"Michael Karlins, CPA",https://www.sec.gov/enforcement-litigation/administrative-proceedings/34-49997,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2004&month=All&order=field_publish_date&sort=desc&page=1,listing_row,,data/raw/aaer/2004/AAER-2054.txt 2004,AAER-2053,2004-07-09,33-8439|34-49993,"Levine, Hughes, and Mithuen, Inc.",https://www.sec.gov/enforcement-litigation/administrative-proceedings/33-8439,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2004&month=All&order=field_publish_date&sort=desc&page=1,listing_row,,data/raw/aaer/2004/AAER-2053.txt 2004,AAER-2051,2004-07-08,LR-18776,"Richard A. Causey, Jeffrey K. Skilling and Kenneth L. Lay",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-18776,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2004&month=All&order=field_publish_date&sort=desc&page=1,listing_row,,data/raw/aaer/2004/AAER-2051.txt 2004,AAER-2050,2004-07-08,34-49984,Kirk J. Dischino (CPA),https://www.sec.gov/enforcement-litigation/administrative-proceedings/34-49984,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2004&month=All&order=field_publish_date&sort=desc&page=1,listing_row,,data/raw/aaer/2004/AAER-2050.txt 2004,AAER-2049,2004-07-06,LR-18775,ABB Ltd,https://www.sec.gov/enforcement-litigation/litigation-releases/lr-18775,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2004&month=All&order=field_publish_date&sort=desc&page=1,listing_row,,data/raw/aaer/2004/AAER-2049.txt 2004,AAER-2048,2004-06-30,LR-18773,"Dennis A. Bakal, et al.",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-18773,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2004&month=All&order=field_publish_date&sort=desc&page=1,listing_row,,data/raw/aaer/2004/AAER-2048.txt 2004,AAER-2047,2004-06-29,34-49934,"James H. Peach, Chartered Accountant",https://www.sec.gov/enforcement-litigation/administrative-proceedings/34-49934,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2004&month=All&order=field_publish_date&sort=desc&page=1,listing_row,,data/raw/aaer/2004/AAER-2047.txt 2004,AAER-2046,2004-06-28,LR-18765,"Measurement Specialties, Inc., and Kirk J. Dischino",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-18765,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2004&month=All&order=field_publish_date&sort=desc&page=1,listing_row,,data/raw/aaer/2004/AAER-2046.txt 2004,AAER-2045,2004-06-23,LR-18760,"Gemstar-TV Guide International, Inc.",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-18760,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2004&month=All&order=field_publish_date&sort=desc&page=1,listing_row,,data/raw/aaer/2004/AAER-2045.txt 2004,AAER-2044,2004-06-22,LR-18758,"Arthur A. Goodwin, William J. Burke and Christopher P. Whalen",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-18758,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2004&month=All&order=field_publish_date&sort=desc&page=1,listing_row,,data/raw/aaer/2004/AAER-2044.txt 2004,AAER-2042,2004-06-21,LR-18754,Steven L. Haggerty,https://www.sec.gov/enforcement-litigation/litigation-releases/lr-18754,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2004&month=All&order=field_publish_date&sort=desc&page=1,listing_row,,data/raw/aaer/2004/AAER-2042.txt 2004,AAER-2043,2004-06-21,LR-18755,Augustine M. Cruciotti,https://www.sec.gov/enforcement-litigation/litigation-releases/lr-18755,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2004&month=All&order=field_publish_date&sort=desc&page=1,listing_row,,data/raw/aaer/2004/AAER-2043.txt 2004,AAER-2041,2004-06-21,33-8432|34-49897,Steven L. Haggerty,https://www.sec.gov/enforcement-litigation/administrative-proceedings/33-8432,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2004&month=All&order=field_publish_date&sort=desc&page=1,listing_row,,data/raw/aaer/2004/AAER-2041.txt 2004,AAER-2040,2004-06-21,33-8431|34-49896,Augustine M. Cruciotti,https://www.sec.gov/enforcement-litigation/administrative-proceedings/33-8431,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2004&month=All&order=field_publish_date&sort=desc&page=1,listing_row,,data/raw/aaer/2004/AAER-2040.txt 2004,AAER-2039,2004-06-18,34-49893,"Michael Sullivan, CPA",https://www.sec.gov/enforcement-litigation/administrative-proceedings/34-49893,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2004&month=All&order=field_publish_date&sort=desc&page=1,listing_row,,data/raw/aaer/2004/AAER-2039.txt 2004,AAER-2037,2004-06-17,LR-18751,"Victor Jacobowitz, et al.",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-18751,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2004&month=All&order=field_publish_date&sort=desc&page=1,listing_row,,data/raw/aaer/2004/AAER-2037.txt 2004,AAER-2038,2004-06-17,LR-18753,"Bruce Hill, et al.",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-18753,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2004&month=All&order=field_publish_date&sort=desc&page=1,listing_row,,data/raw/aaer/2004/AAER-2038.txt 2004,AAER-2036,2004-06-16,LR-18748,Prabhat K. Goyal,https://www.sec.gov/enforcement-litigation/litigation-releases/lr-18748,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2004&month=All&order=field_publish_date&sort=desc&page=1,listing_row,,data/raw/aaer/2004/AAER-2036.txt 2004,AAER-2035,2004-06-14,LR-18744,John P. Miller,https://www.sec.gov/enforcement-litigation/litigation-releases/lr-18744,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2004&month=All&order=field_publish_date&sort=desc&page=1,listing_row,,data/raw/aaer/2004/AAER-2035.txt 2004,AAER-2031,2004-06-09,LR-18739,Greg Waring and Craig Treloar,https://www.sec.gov/enforcement-litigation/litigation-releases/lr-18739,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2004&month=All&order=field_publish_date&sort=desc&page=1,listing_row,,data/raw/aaer/2004/AAER-2031.txt 2004,AAER-2034,2004-06-09,LR-18741,"i2 Technologies, Inc.",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-18741,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2004&month=All&order=field_publish_date&sort=desc&page=1,listing_row,,data/raw/aaer/2004/AAER-2034.txt 2004,AAER-2032,2004-06-09,34-49838,Schering-Plough Corporation,https://www.sec.gov/enforcement-litigation/administrative-proceedings/34-49838,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2004&month=All&order=field_publish_date&sort=desc&page=1,listing_row,,data/raw/aaer/2004/AAER-2032.txt 2004,AAER-2033,2004-06-09,33-8428,"i2 Technologies, Inc.",https://www.sec.gov/enforcement-litigation/administrative-proceedings/33-8428,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2004&month=All&order=field_publish_date&sort=desc&page=1,listing_row,,data/raw/aaer/2004/AAER-2033.txt 2004,AAER-2030,2004-06-09,34-49836,"James H. Peach, Chartered Accountant",https://www.sec.gov/enforcement-litigation/administrative-proceedings/34-49836,https://www.sec.gov/files/litigation/admin/34-49836-o.pdf,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2004&month=All&order=field_publish_date&sort=desc&page=1,listing_row,,data/raw/aaer/2004/AAER-2030.txt 2004,AAER-2029,2004-06-03,LR-18734,"Symbol Technologies, Inc., Tomo Razmilovic, Kenneth Jaeggi, Leonard Goldner, Brian Burke, Michael DeGennaro, Frank Borghese, Christopher DeSantis, James Heuschneider, Gregory Mortenson, James Dean and Robert Donlon",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-18734,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2004&month=All&order=field_publish_date&sort=desc&page=1,listing_row,,data/raw/aaer/2004/AAER-2029.txt 2004,AAER-2026,2004-06-01,LR-18731,"Eric Tyra, Scott Wynne, Peter Berman, and Scott Carey",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-18731,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2004&month=All&order=field_publish_date&sort=desc&page=1,listing_row,,data/raw/aaer/2004/AAER-2026.txt 2004,AAER-2027,2004-06-01,LR-18732,"Del Global Technologies Corp., Inc., Leonard A. Trugman, Michael H. Taber, David Engel, Seymour Rubin, and David Michael",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-18732,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2004&month=All&order=field_publish_date&sort=desc&page=1,listing_row,,data/raw/aaer/2004/AAER-2027.txt 2004,AAER-2025,2004-05-28,34-49784,David A. Jones,https://www.sec.gov/enforcement-litigation/administrative-proceedings/34-49784,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2004&month=All&order=field_publish_date&sort=desc&page=1,listing_row,,data/raw/aaer/2004/AAER-2025.txt 2004,AAER-2024,2004-05-27,LR-18728,"Frank M. Bergonzi, Martin L. Grass, And Franklin C. Brown",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-18728,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2004&month=All&order=field_publish_date&sort=desc&page=1,listing_row,,data/raw/aaer/2004/AAER-2024.txt 2004,AAER-2023,2004-05-26,LR-18727,"Frank M. Bergonzi, Martin L. Grass, and Franklin C. Brown",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-18727,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2004&month=All&order=field_publish_date&sort=desc&page=1,listing_row,,data/raw/aaer/2004/AAER-2023.txt 2004,AAER-2022,2004-05-25,LR-18726,Thomas A. Sebastian,https://www.sec.gov/enforcement-litigation/litigation-releases/lr-18726,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2004&month=All&order=field_publish_date&sort=desc&page=1,listing_row,,data/raw/aaer/2004/AAER-2022.txt 2004,AAER-2021,2004-05-24,LR-18723,"Ocumed Group, Inc., Alfred R. Caggia and Louise A. Cummings",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-18723,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2004&month=All&order=field_publish_date&sort=desc&page=1,listing_row,,data/raw/aaer/2004/AAER-2021.txt 2004,AAER-2018,2004-05-19,LR-18717,Paula H. Rieker,https://www.sec.gov/enforcement-litigation/litigation-releases/lr-18717,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2004&month=All&order=field_publish_date&sort=desc&page=1,listing_row,,data/raw/aaer/2004/AAER-2018.txt 2004,AAER-2020,2004-05-19,33-8425,"Paul Melvin Henson, Jr.",https://www.sec.gov/enforcement-litigation/administrative-proceedings/33-8425,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2004&month=All&order=field_publish_date&sort=desc&page=1,listing_row,,data/raw/aaer/2004/AAER-2020.txt 2004,AAER-2019,2004-05-19,33-8424,Lance Turner Fair,https://www.sec.gov/enforcement-litigation/administrative-proceedings/33-8424,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2004&month=All&order=field_publish_date&sort=desc&page=1,listing_row,,data/raw/aaer/2004/AAER-2019.txt 2004,AAER-2017,2004-05-18,LR-18716,"Ed Johnson and Merl Holdings, Inc.Com",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-18716,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2004&month=All&order=field_publish_date&sort=desc&page=1,listing_row,,data/raw/aaer/2004/AAER-2017.txt 2004,AAER-2016,2004-05-17,LR-18715,"Lucent Technologies Inc., Nina Aversano, Jay Carter, A. Leslie Dorn, William Plunkett, John Bratten, Deborah Harris, Charles Elliott, Vanessa Petrini, Michelle Hayes-Bullock, And David Ackerman",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-18715,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2004&month=All&order=field_publish_date&sort=desc&page=1,listing_row,,data/raw/aaer/2004/AAER-2016.txt 2004,AAER-2014,2004-05-14,LR-18711,"Cosmo Corigliano, CPA",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-18711,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2004&month=All&order=field_publish_date&sort=desc&page=1,listing_row,,data/raw/aaer/2004/AAER-2014.txt 2004,AAER-2015,2004-05-14,34-49705,"Cosmo Corigliano, CPA",https://www.sec.gov/enforcement-litigation/administrative-proceedings/34-49705,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2004&month=All&order=field_publish_date&sort=desc&page=1,listing_row,,data/raw/aaer/2004/AAER-2015.txt 2004,AAER-2013,2004-05-12,LR-18706,"James Murphy, Robert Lockwood, Gilboa Peretz",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-18706,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2004&month=All&order=field_publish_date&sort=desc&page=1,listing_row,,data/raw/aaer/2004/AAER-2013.txt 2004,AAER-2009,2004-05-11,LR-18701,William S. Finkelstein and PricewaterhouseCoopers LLP,https://www.sec.gov/enforcement-litigation/litigation-releases/lr-18701,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2004&month=All&order=field_publish_date&sort=desc&page=1,listing_row,,data/raw/aaer/2004/AAER-2009.txt 2004,AAER-2012,2004-05-11,LR-18702,"Sam Leopold, Richard R. Ross, Phillip D. Teal, James T. Montrose, Norman B. Cowgill, Jay S. Ozer, And Bradley J. Schmidt",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-18702,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2004&month=All&order=field_publish_date&sort=desc&page=1,listing_row,,data/raw/aaer/2004/AAER-2012.txt 2004,AAER-2011,2004-05-11,34-49684,"Bradley J. Schmidt, CPA",https://www.sec.gov/enforcement-litigation/administrative-proceedings/34-49684,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2004&month=All&order=field_publish_date&sort=desc&page=1,listing_row,,data/raw/aaer/2004/AAER-2011.txt 2004,AAER-2010,2004-05-11,34-49683,"Jay S. Ozer, CPA",https://www.sec.gov/enforcement-litigation/administrative-proceedings/34-49683,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2004&month=All&order=field_publish_date&sort=desc&page=1,listing_row,,data/raw/aaer/2004/AAER-2010.txt 2004,AAER-2008,2004-05-11,34-49678,PricewaterhouseCoopers LLP,https://www.sec.gov/enforcement-litigation/administrative-proceedings/34-49678,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2004&month=All&order=field_publish_date&sort=desc&page=1,listing_row,,data/raw/aaer/2004/AAER-2008.txt 2004,AAER-2006,2004-05-11,34-49677,Linda J. Wachner,https://www.sec.gov/enforcement-litigation/administrative-proceedings/34-49677,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2004&month=All&order=field_publish_date&sort=desc&page=1,listing_row,,data/raw/aaer/2004/AAER-2006.txt 2004,AAER-2007,2004-05-11,34-49676,Stanley P. Silverstein,https://www.sec.gov/enforcement-litigation/administrative-proceedings/34-49676,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2004&month=All&order=field_publish_date&sort=desc&page=1,listing_row,,data/raw/aaer/2004/AAER-2007.txt 2004,AAER-2005,2004-05-11,34-49675,"The Warnaco Group, Inc.",https://www.sec.gov/enforcement-litigation/administrative-proceedings/34-49675,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2004&month=All&order=field_publish_date&sort=desc&page=1,listing_row,,data/raw/aaer/2004/AAER-2005.txt 2004,AAER-2004,2004-05-10,LR-18700,Emery W. Harris,https://www.sec.gov/enforcement-litigation/litigation-releases/lr-18700,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2004&month=All&order=field_publish_date&sort=desc&page=1,listing_row,,data/raw/aaer/2004/AAER-2004.txt 2004,AAER-2002,2004-05-05,LR-18695,"Moore Stephens Chartered Accountants (United Kingdom) and Peter D. Stewart, A Partner, Sanctioned by Institute of Chartered Accountants in England and Wales for Failures in Connection with Audits of Financial Statements Filed with the SEC",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-18695,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2004&month=All&order=field_publish_date&sort=desc&page=1,listing_row,,data/raw/aaer/2004/AAER-2002.txt 2004,AAER-2000,2004-05-04,LR-18691,"Michael W. Gullion in the Matter of Gold Banc Corporation, Inc.",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-18691,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2004&month=All&order=field_publish_date&sort=desc&page=1,listing_row,,data/raw/aaer/2004/AAER-2000.txt 2004,AAER-2001,2004-05-04,LR-18692,Phillip E. White,https://www.sec.gov/enforcement-litigation/litigation-releases/lr-18692,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2004&month=All&order=field_publish_date&sort=desc&page=1,listing_row,,data/raw/aaer/2004/AAER-2001.txt 2004,AAER-1999,2004-05-04,34-49652,"Gold Banc Corporation, Inc.",https://www.sec.gov/enforcement-litigation/administrative-proceedings/34-49652,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2004&month=All&order=field_publish_date&sort=desc&page=1,listing_row,,data/raw/aaer/2004/AAER-1999.txt 2004,AAER-1998,2004-04-30,34-49642,QuadraMed Corporation,https://www.sec.gov/enforcement-litigation/administrative-proceedings/34-49642,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2004&month=All&order=field_publish_date&sort=desc&page=1,listing_row,,data/raw/aaer/2004/AAER-1998.txt 2004,AAER-1997,2004-04-30,34-49641,Keith M. Roberts,https://www.sec.gov/enforcement-litigation/administrative-proceedings/34-49641,https://www.sec.gov/files/litigation/admin/34-49641-o.htm,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2004&month=All&order=field_publish_date&sort=desc&page=1,listing_row,,data/raw/aaer/2004/AAER-1997.txt 2004,AAER-1994,2004-04-29,LR-18686,"Carnegie International Corporation, et al.",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-18686,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2004&month=All&order=field_publish_date&sort=desc&page=1,listing_row,,data/raw/aaer/2004/AAER-1994.txt 2004,AAER-1996,2004-04-29,LR-18688,"Barry Richard Kusatzky in the Matter of California Amplifier, Inc",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-18688,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2004&month=All&order=field_publish_date&sort=desc&page=1,listing_row,,data/raw/aaer/2004/AAER-1996.txt 2004,AAER-1995,2004-04-29,34-49630,"California Amplifier, Inc.",https://www.sec.gov/enforcement-litigation/administrative-proceedings/34-49630,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2004&month=All&order=field_publish_date&sort=desc&page=1,listing_row,,data/raw/aaer/2004/AAER-1995.txt 2004,AAER-1992,2004-04-27,LR-18682,James E. Reid,https://www.sec.gov/enforcement-litigation/litigation-releases/lr-18682,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2004&month=All&order=field_publish_date&sort=desc&page=1,listing_row,,data/raw/aaer/2004/AAER-1992.txt 2004,AAER-1993,2004-04-27,LR-18684,"Dennis A. Bakal, et al.",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-18684,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2004&month=All&order=field_publish_date&sort=desc&page=1,listing_row,,data/raw/aaer/2004/AAER-1993.txt 2004,AAER-1990,2004-04-15,34-49565,Kenneth W. Winger and Paul R. Humphreys,https://www.sec.gov/enforcement-litigation/administrative-proceedings/34-49565,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2004&month=All&order=field_publish_date&sort=desc&page=1,listing_row,,data/raw/aaer/2004/AAER-1990.txt 2004,AAER-1989,2004-04-14,33-8406|34-49561,"John Luczycki, CPA",https://www.sec.gov/enforcement-litigation/administrative-proceedings/33-8406,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2004&month=All&order=field_publish_date&sort=desc&page=1,listing_row,,data/raw/aaer/2004/AAER-1989.txt 2004,AAER-1988,2004-04-08,LR-18665,"Ira Zar, David Rivard, and David Kaplan",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-18665,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2004&month=All&order=field_publish_date&sort=desc&page=1,listing_row,,data/raw/aaer/2004/AAER-1988.txt 2004,AAER-1987,2004-04-08,34-49541,"Gerber Scientific, Inc.",https://www.sec.gov/enforcement-litigation/administrative-proceedings/34-49541,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2004&month=All&order=field_publish_date&sort=desc&page=1,listing_row,,data/raw/aaer/2004/AAER-1987.txt 2004,AAER-1986,2004-04-05,LR-18656,"Lawrence O'Shaughnessey, et al.",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-18656,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2004&month=All&order=field_publish_date&sort=desc&page=1,listing_row,,data/raw/aaer/2004/AAER-1986.txt 2004,AAER-1983,2004-04-01,LR-18652,"Michael B. Johnson, Michael Johnson & Co., LLC, David C. Skinner, Jr. and American Television and Film Company f/k/a Winners Internet Network, Inc.",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-18652,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2004&month=All&order=field_publish_date&sort=desc&page=1,listing_row,,data/raw/aaer/2004/AAER-1983.txt 2004,AAER-1985,2004-04-01,LR-18654,"William W. Freise; David T. Thomson CPA, and David T. Thomson PC",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-18654,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2004&month=All&order=field_publish_date&sort=desc&page=1,listing_row,,data/raw/aaer/2004/AAER-1985.txt 2004,AAER-1984,2004-04-01,34-49516,"David T. Thomson, CPA, and David T. Thomson PC",https://www.sec.gov/enforcement-litigation/administrative-proceedings/34-49516,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2004&month=All&order=field_publish_date&sort=desc&page=1,listing_row,,data/raw/aaer/2004/AAER-1984.txt 2004,AAER-1981,2004-03-31,LR-18649,Richard H. Hawkins,https://www.sec.gov/enforcement-litigation/litigation-releases/lr-18649,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2004&month=All&order=field_publish_date&sort=desc&page=1,listing_row,,data/raw/aaer/2004/AAER-1981.txt 2004,AAER-1982,2004-03-31,34-49510,Margaret M. Gardner,https://www.sec.gov/enforcement-litigation/administrative-proceedings/34-49510,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2004&month=All&order=field_publish_date&sort=desc&page=1,listing_row,,data/raw/aaer/2004/AAER-1982.txt 2004,AAER-1980,2004-03-29,33-8405|34-49494,"Gary H. Klein, CPA",https://www.sec.gov/enforcement-litigation/administrative-proceedings/33-8405,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2004&month=All&order=field_publish_date&sort=desc&page=1,listing_row,,data/raw/aaer/2004/AAER-1980.txt 2004,AAER-1979,2004-03-25,LR-18638,"Cedric Kushner Promotions, Inc., Cedric Kushner, James DiLorenzo, and Steven Angel",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-18638,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2004&month=All&order=field_publish_date&sort=desc&page=1,listing_row,,data/raw/aaer/2004/AAER-1979.txt 2004,AAER-1978,2004-03-17,33-8403|34-49432,CMS Energy Corp. and Terry Woolley,https://www.sec.gov/enforcement-litigation/administrative-proceedings/33-8403,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2004&month=All&order=field_publish_date&sort=desc&page=1,listing_row,,data/raw/aaer/2004/AAER-1978.txt 2004,AAER-1977,2004-03-17,33-8402|34-49431,Scott D. Sullivan,https://www.sec.gov/enforcement-litigation/administrative-proceedings/33-8402,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2004&month=All&order=field_publish_date&sort=desc&page=1,listing_row,,data/raw/aaer/2004/AAER-1977.txt 2004,AAER-1976,2004-03-12,LR-18622,David G. Sherman,https://www.sec.gov/enforcement-litigation/litigation-releases/lr-18622,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2004&month=All&order=field_publish_date&sort=desc&page=1,listing_row,,data/raw/aaer/2004/AAER-1976.txt 2004,AAER-1975,2004-03-11,LR-18621,Rollin S. Dick and James S. Adams,https://www.sec.gov/enforcement-litigation/litigation-releases/lr-18621,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2004&month=All&order=field_publish_date&sort=desc&page=1,listing_row,,data/raw/aaer/2004/AAER-1975.txt 2004,AAER-1974,2004-03-10,LR-18618,Ed Johnson and MERL Holdings Inc.com,https://www.sec.gov/enforcement-litigation/litigation-releases/lr-18618,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2004&month=All&order=field_publish_date&sort=desc&page=1,listing_row,,data/raw/aaer/2004/AAER-1974.txt 2004,AAER-1973,2004-03-10,34-49392,"Conseco, Inc.",https://www.sec.gov/enforcement-litigation/administrative-proceedings/34-49392,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2004&month=All&order=field_publish_date&sort=desc&page=1,listing_row,,data/raw/aaer/2004/AAER-1973.txt 2004,AAER-1972,2004-03-10,34-49390,BJ Services Company,https://www.sec.gov/enforcement-litigation/administrative-proceedings/34-49390,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2004&month=All&order=field_publish_date&sort=desc&page=1,listing_row,,data/raw/aaer/2004/AAER-1972.txt 2004,AAER-1971,2004-03-09,LR-18615,"William H. Rinehart, Jonathan A. Beck, and Kevin P. Clark",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-18615,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2004&month=All&order=field_publish_date&sort=desc&page=1,listing_row,,data/raw/aaer/2004/AAER-1971.txt 2004,AAER-1970,2004-03-08,LR-18612,"Richard P. Smyth, Arnold E. Johns, Jr., Michael J. Becker and Alan T. Davis",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-18612,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2004&month=All&order=field_publish_date&sort=desc&page=1,listing_row,,data/raw/aaer/2004/AAER-1970.txt 2004,AAER-1968,2004-03-05,LR-18608,"Richard Rambahal, et al.",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-18608,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2004&month=All&order=field_publish_date&sort=desc&page=1,listing_row,,data/raw/aaer/2004/AAER-1968.txt 2004,AAER-1967,2004-03-04,34-49364,DT Industries Inc.,https://www.sec.gov/enforcement-litigation/administrative-proceedings/34-49364,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2004&month=All&order=field_publish_date&sort=desc&page=1,listing_row,,data/raw/aaer/2004/AAER-1967.txt 2004,AAER-1966,2004-03-02,LR-18605,Scott D. Sullivan,https://www.sec.gov/enforcement-litigation/litigation-releases/lr-18605,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2004&month=All&order=field_publish_date&sort=desc&page=1,listing_row,,data/raw/aaer/2004/AAER-1966.txt 2004,AAER-1965,2004-02-27,LR-18598,Jon Clark and Sarah Hume,https://www.sec.gov/enforcement-litigation/litigation-releases/lr-18598,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2004&month=All&order=field_publish_date&sort=desc&page=1,listing_row,,data/raw/aaer/2004/AAER-1965.txt 2004,AAER-1963,2004-02-25,LR-18592,"ClearOne Communications, Inc et al.",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-18592,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2004&month=All&order=field_publish_date&sort=desc&page=1,listing_row,,data/raw/aaer/2004/AAER-1963.txt 2004,AAER-1964,2004-02-25,LR-18595,Don-Allen Ruttenberg,https://www.sec.gov/enforcement-litigation/litigation-releases/lr-18595,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2004&month=All&order=field_publish_date&sort=desc&page=1,listing_row,,data/raw/aaer/2004/AAER-1964.txt 2004,AAER-1962,2004-02-24,34-49309,Steven F. Stork,https://www.sec.gov/enforcement-litigation/administrative-proceedings/34-49309,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2004&month=All&order=field_publish_date&sort=desc&page=1,listing_row,,data/raw/aaer/2004/AAER-1962.txt 2004,AAER-1961,2004-02-24,34-49308,Steven L. Mortensen,https://www.sec.gov/enforcement-litigation/administrative-proceedings/34-49308,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2004&month=All&order=field_publish_date&sort=desc&page=1,listing_row,,data/raw/aaer/2004/AAER-1961.txt 2004,AAER-1960,2004-02-24,34-49307,Christopher S. Hall,https://www.sec.gov/enforcement-litigation/administrative-proceedings/34-49307,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2004&month=All&order=field_publish_date&sort=desc&page=1,listing_row,,data/raw/aaer/2004/AAER-1960.txt 2004,AAER-1959,2004-02-19,LR-18582,Richard A. Causey and Jeffrey K. Skilling,https://www.sec.gov/enforcement-litigation/litigation-releases/lr-18582,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2004&month=All&order=field_publish_date&sort=desc&page=1,listing_row,,data/raw/aaer/2004/AAER-1959.txt 2004,AAER-1958,2004-02-17,LR-18578,Dean A. Nichols,https://www.sec.gov/enforcement-litigation/litigation-releases/lr-18578,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2004&month=All&order=field_publish_date&sort=desc&page=1,listing_row,,data/raw/aaer/2004/AAER-1958.txt 2004,AAER-1957,2004-02-13,34-49243,Performance Food Group Company,https://www.sec.gov/enforcement-litigation/administrative-proceedings/34-49243,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2004&month=All&order=field_publish_date&sort=desc&page=1,listing_row,,data/raw/aaer/2004/AAER-1957.txt 2004,AAER-1956,2004-02-10,LR-18572,"John R. Boyd, and Christopher Curbello",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-18572,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2004&month=All&order=field_publish_date&sort=desc&page=1,listing_row,,data/raw/aaer/2004/AAER-1956.txt 2004,AAER-1955,2004-02-06,LR-18571,Jonathan G. Epstein,https://www.sec.gov/enforcement-litigation/litigation-releases/lr-18571,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2004&month=All&order=field_publish_date&sort=desc&page=1,listing_row,,data/raw/aaer/2004/AAER-1955.txt 2004,AAER-1954,2004-02-06,34-49206,"Robert G. Kutsenda, CPA",https://www.sec.gov/enforcement-litigation/administrative-proceedings/34-49206,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2004&month=All&order=field_publish_date&sort=desc&page=1,listing_row,,data/raw/aaer/2004/AAER-1954.txt 2004,AAER-1953,2004-02-06,34-49204,"Lee R. Fontaine, CPA",https://www.sec.gov/enforcement-litigation/administrative-proceedings/34-49204,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2004&month=All&order=field_publish_date&sort=desc&page=1,listing_row,,data/raw/aaer/2004/AAER-1953.txt 2004,AAER-1951,2004-02-05,LR-18566,Cumulus Media Inc. et al.,https://www.sec.gov/enforcement-litigation/litigation-releases/lr-18566,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2004&month=All&order=field_publish_date&sort=desc&page=1,listing_row,,data/raw/aaer/2004/AAER-1951.txt 2004,AAER-1950,2004-02-04,33-8361|34-49186,"Richard R. Ross, CPA",https://www.sec.gov/enforcement-litigation/administrative-proceedings/33-8361,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2004&month=All&order=field_publish_date&sort=desc&page=2,listing_row,,data/raw/aaer/2004/AAER-1950.txt 2004,AAER-1952,2004-02-04,34-49182,"James Thomas McCurdy, CPA",https://www.sec.gov/enforcement-litigation/opinions-adjudicatory-orders/34-49182,https://www.sec.gov/files/litigation/opinions/34-49182.pdf,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2004&month=All&order=field_publish_date&sort=desc&page=2,listing_row,,data/raw/aaer/2004/AAER-1952.txt 2004,AAER-1947,2004-01-22,LR-18551,Richard A. Causey,https://www.sec.gov/enforcement-litigation/litigation-releases/lr-18551,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2004&month=All&order=field_publish_date&sort=desc&page=2,listing_row,,data/raw/aaer/2004/AAER-1947.txt 2004,AAER-1948,2004-01-22,LR-18552,Lloyd Silverstein,https://www.sec.gov/enforcement-litigation/litigation-releases/lr-18552,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2004&month=All&order=field_publish_date&sort=desc&page=2,listing_row,,data/raw/aaer/2004/AAER-1948.txt 2004,AAER-1946,2004-01-21,LR-18550,"Hollinger International, Inc.",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-18550,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2004&month=All&order=field_publish_date&sort=desc&page=2,listing_row,,data/raw/aaer/2004/AAER-1946.txt 2004,AAER-1945,2004-01-20,33-8355|34-49101,"Grant Thornton LLP, Doeren Mayhew & Co. P.C., Peter M. Behrens, CPA, Marvin J. Morris, CPA, and Benedict P. Rybicki, CPA",https://www.sec.gov/enforcement-litigation/administrative-proceedings/33-8355,https://www.sec.gov/files/litigation/admin/33-8355-o.htm,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2004&month=All&order=field_publish_date&sort=desc&page=2,listing_row,,data/raw/aaer/2004/AAER-1945.txt 2004,AAER-1944,2004-01-16,LR-18547,"Corrpro Companies, Inc.",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-18547,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2004&month=All&order=field_publish_date&sort=desc&page=2,listing_row,,data/raw/aaer/2004/AAER-1944.txt 2004,AAER-1943,2004-01-15,34-49082|40-2208,"Weiser LLP, Victor R. Wahba, CP and Stuart A. Nussbaum, CPA",https://www.sec.gov/enforcement-litigation/administrative-proceedings/34-49082,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2004&month=All&order=field_publish_date&sort=desc&page=2,listing_row,,data/raw/aaer/2004/AAER-1943.txt 2004,AAER-1942,2004-01-14,LR-18543,Andrew S. Fastow,https://www.sec.gov/enforcement-litigation/litigation-releases/lr-18543,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2004&month=All&order=field_publish_date&sort=desc&page=2,listing_row,,data/raw/aaer/2004/AAER-1942.txt 2004,AAER-1940,2004-01-13,LR-18540,"Kevin J. Morrison, et al.",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-18540,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2004&month=All&order=field_publish_date&sort=desc&page=2,listing_row,,data/raw/aaer/2004/AAER-1940.txt 2004,AAER-1939,2004-01-09,LR-18536,"Dorothy L. Mahler, John W. Bracewell, III, and Patricia L. Jones",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-18536,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2004&month=All&order=field_publish_date&sort=desc&page=2,listing_row,,data/raw/aaer/2004/AAER-1939.txt 2004,AAER-1938,2004-01-07,LR-18534,"Robert Quattrone, et al.",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-18534,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2004&month=All&order=field_publish_date&sort=desc&page=2,listing_row,,data/raw/aaer/2004/AAER-1938.txt 2004,AAER-1937,2004-01-06,LR-18530,Henry C. Yuen et al.,https://www.sec.gov/enforcement-litigation/litigation-releases/lr-18530,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2004&month=All&order=field_publish_date&sort=desc&page=2,listing_row,,data/raw/aaer/2004/AAER-1937.txt 2005,AAER-2358,2005-12-22,33-8647|34-53012,"Kenneth R. Lecrone, CPA",https://www.sec.gov/files/litigation/admin/33-8647.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2005&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2005/AAER-2358.pdf,data/raw/aaer/2005/AAER-2358.txt 2005,AAER-2356,2005-12-20,LR-19502,"Lucent Technologies Inc., et al.",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-19502,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2005&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2005/AAER-2356.txt 2005,AAER-2355,2005-12-19,LR-19500,"Church Extension of the Church of God, Inc., United Management Services, Inc., James Perry Grubbs and Shearon Louis Jackson",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-19500,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2005&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2005/AAER-2355.txt 2005,AAER-2357,2005-12-15,LR-19494,"Edward A. Heil and R. Bret Jenkins; eSafetyWorld, Inc. (now known as EZ Auctions and Shipping Inc.) and Raymond Burghard",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-19494,https://www.sec.gov/files/litigation/complaints/comp19494a.pdf|https://www.sec.gov/files/litigation/complaints/comp19494b.pdf,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2005&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2005/AAER-2357.txt 2005,AAER-2354,2005-12-15,34-52959,"Gilbert Bergsman, CPA, and Lee Levinson, CPA",https://www.sec.gov/files/litigation/admin/34-52959.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2005&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2005/AAER-2354.pdf,data/raw/aaer/2005/AAER-2354.txt 2005,AAER-2353,2005-12-07,LR-19487,Sidney V. Corder,https://www.sec.gov/enforcement-litigation/litigation-releases/lr-19487,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2005&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2005/AAER-2353.txt 2005,AAER-2352,2005-12-05,LR-19485,"Cedric Kushner Promotions, Inc., et al.",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-19485,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2005&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2005/AAER-2352.txt 2005,AAER-2350,2005-12-02,34-52878,"Joseph T. Boyle, CPA",https://www.sec.gov/files/litigation/admin/34-52878.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2005&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2005/AAER-2350.pdf,data/raw/aaer/2005/AAER-2350.txt 2005,AAER-2349,2005-12-01,LR-19479,"David T. Thomson, CPA, and David T. Thomson PC",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-19479,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2005&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2005/AAER-2349.txt 2005,AAER-2348,2005-12-01,34-52864,James P. Brown,https://www.sec.gov/files/litigation/admin/34-52864.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2005&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2005/AAER-2348.pdf,data/raw/aaer/2005/AAER-2348.txt 2005,AAER-2351,2005-11-30,LR-19477,Friedman's Inc.,https://www.sec.gov/enforcement-litigation/litigation-releases/lr-19477,https://www.sec.gov/files/litigation/complaints/comp19477.pdf,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2005&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2005/AAER-2351.txt 2005,AAER-2347,2005-11-21,34-52813,"Donald C. Yount, Jr., CPA",https://www.sec.gov/files/litigation/admin/34-52813.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2005&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2005/AAER-2347.pdf,data/raw/aaer/2005/AAER-2347.txt 2005,AAER-2346,2005-11-18,34-52792,"John D. Parson, CPA and Brendon P. McDonald, CPA",https://www.sec.gov/files/litigation/admin/34-52792.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2005&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2005/AAER-2346.pdf,data/raw/aaer/2005/AAER-2346.txt 2005,AAER-2345,2005-11-16,LR-19467,"Jonathan D. Nelson (Defendant), XIT Land & Energy, Inc., Chisum Travel Center, Ltd., Z8 Properties, Ltd., Three Stars Aviation, LLC, and Chisum Coach, Ltd. (Defendants Solely for Purposes of Equitable Relief)",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-19467,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2005&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2005/AAER-2345.txt 2005,AAER-2344,2005-11-10,34-52763,"Salvatore Censoprano, CPA",https://www.sec.gov/files/litigation/admin/34-52763.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2005&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2005/AAER-2344.pdf,data/raw/aaer/2005/AAER-2344.txt 2005,AAER-2343,2005-11-03,34-52726,"Eric Tyra, CPA",https://www.sec.gov/files/litigation/admin/34-52726.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2005&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2005/AAER-2343.pdf,data/raw/aaer/2005/AAER-2343.txt 2005,AAER-2341,2005-11-02,LR-19454,"Brian Crowley, Robert Henuset, Ritchie Langfield, Frank Lysiak, Ernie Rosenberg, Dale Schulz, and Larry Stone",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-19454,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2005&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2005/AAER-2341.txt 2005,AAER-2342,2005-11-02,LR-19455,David G. Zilli,https://www.sec.gov/enforcement-litigation/litigation-releases/lr-19455,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2005&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2005/AAER-2342.txt 2005,AAER-2340,2005-10-25,LR-19443,"Ocumed Group, Inc., Alfred R. Caggia and Louise A. Cummings",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-19443,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2005&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2005/AAER-2340.txt 2005,AAER-2337,2005-10-20,LR-19437,"Lucent Technologies Inc., et al.",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-19437,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2005&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2005/AAER-2337.txt 2005,AAER-2338,2005-10-20,LR-19438,"Eric Tyra, Scott Wynne, Peter Berman, and Scott Carey",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-19438,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2005&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2005/AAER-2338.txt 2005,AAER-2339,2005-10-20,LR-19439,"Scott Gershon, Paul Cifaldi, Neil Silver and Robert Davis",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-19439,https://www.sec.gov/files/litigation/complaints/comp19439.pdf,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2005&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2005/AAER-2339.txt 2005,AAER-2335,2005-10-13,34-52597,"Thomas Hauke, CPA",https://www.sec.gov/files/litigation/admin/34-52597.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2005&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2005/AAER-2335.pdf,data/raw/aaer/2005/AAER-2335.txt 2005,AAER-2334,2005-10-11,34-52582,"John Houldsworth, CA",https://www.sec.gov/files/litigation/admin/34-52582.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2005&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2005/AAER-2334.pdf,data/raw/aaer/2005/AAER-2334.txt 2005,AAER-2332,2005-10-06,LR-19417,"Fred Gold, John D. Parson and Brendon P. McDonald",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-19417,https://www.sec.gov/files/litigation/complaints/comp19417.pdf,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2005&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2005/AAER-2332.txt 2005,AAER-2333,2005-10-06,LR-19418,"KPMG LLP, et al.",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-19418,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2005&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2005/AAER-2333.txt 2005,AAER-2330,2005-10-05,LR-19413,Benjamin Rogatinsky and Reuven Rogatinsky,https://www.sec.gov/enforcement-litigation/litigation-releases/lr-19413,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2005&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2005/AAER-2330.txt 2005,AAER-2331,2005-10-05,LR-19416,"Duane Kimble and Carene Kunkler and In the Matter of Duane Kimble, CPA, and Carene Kunkler",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-19416,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2005&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2005/AAER-2331.txt 2005,AAER-2329,2005-10-03,34-52554,"Duane Kimble, CPA and Carene Kunkler",https://www.sec.gov/files/litigation/admin/34-52554.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2005&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2005/AAER-2329.pdf,data/raw/aaer/2005/AAER-2329.txt 2005,AAER-2328,2005-09-30,LR-19410,"Ehrenkrantz King Nussbaum, Inc., Anthony Ottimo, and Brendan E. Murray",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-19410,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2005&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2005/AAER-2328.txt 2005,AAER-2327,2005-09-30,34-52539,"Ronald Lee Hoyt, CPA,",https://www.sec.gov/files/litigation/admin/34-52539.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2005&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2005/AAER-2327.pdf,data/raw/aaer/2005/AAER-2327.txt 2005,AAER-2326,2005-09-30,34-52538,"William E. Caswell, CPA",https://www.sec.gov/files/litigation/admin/34-52538.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2005&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2005/AAER-2326.pdf,data/raw/aaer/2005/AAER-2326.txt 2005,AAER-2325,2005-09-30,34-52537,"Gregory M. Dearlove, CPA",https://www.sec.gov/files/litigation/admin/34-52537.pdf,https://www.sec.gov/files/litigation/admin/34-52537-o.pdf,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2005&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2005/AAER-2325.pdf,data/raw/aaer/2005/AAER-2325.txt 2005,AAER-2324,2005-09-29,LR-19405,"LeeRoy Allen, Jr.",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-19405,https://www.sec.gov/files/litigation/complaints/comp19405.pdf,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2005&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2005/AAER-2324.txt 2005,AAER-2321,2005-09-29,LR-19401,Michael J. Lawler,https://www.sec.gov/enforcement-litigation/litigation-releases/lr-19401,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2005&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2005/AAER-2321.txt 2005,AAER-2322,2005-09-29,LR-19402,"Saad, et al.",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-19402,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2005&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2005/AAER-2322.txt 2005,AAER-2323,2005-09-29,LR-19403,"Del Global Technologies Corp., Inc.,et al.",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-19403,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2005&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2005/AAER-2323.txt 2005,AAER-2320,2005-09-26,LR-19394,"Paul Sandifur, Jr., et al.",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-19394,https://www.sec.gov/files/litigation/complaints/comp19394.pdf,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2005&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2005/AAER-2320.txt 2005,AAER-2319,2005-09-23,LR-19391,"Keith G. Baxter, Ronald J. Goedde, Richard D. Nye, Robert E. Ellington and Anthony W. O'Dell",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-19391,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2005&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2005/AAER-2319.txt 2005,AAER-2318,2005-09-22,LR-19387,Armand Dauplaise and Bernard Shinder,https://www.sec.gov/enforcement-litigation/litigation-releases/lr-19387,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2005&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2005/AAER-2318.txt 2005,AAER-2317,2005-09-22,33-8616|34-52490,Bio One Corporation,https://www.sec.gov/files/litigation/admin/33-8616.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2005&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2005/AAER-2317.pdf,data/raw/aaer/2005/AAER-2317.txt 2005,AAER-2315,2005-09-21,LR-19385,Vincent Steckler,https://www.sec.gov/enforcement-litigation/litigation-releases/lr-19385,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2005&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2005/AAER-2315.txt 2005,AAER-2316,2005-09-21,34-52481,"David J. Cammarata, CPA",https://www.sec.gov/files/litigation/admin/34-52481.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2005&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2005/AAER-2316.pdf,data/raw/aaer/2005/AAER-2316.txt 2005,AAER-2314,2005-09-15,LR-19380,"Mark David Shapiro, Philip D. Murphy, Thomas Gerald Dahlen, Jr., Albert M. Abbood, and James H. Thatcher",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-19380,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2005&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2005/AAER-2314.txt 2005,AAER-2313,2005-09-15,34-52452,Herbert A. Getz,https://www.sec.gov/files/litigation/admin/34-52452.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2005&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2005/AAER-2313.pdf,data/raw/aaer/2005/AAER-2313.txt 2005,AAER-2312,2005-09-14,LR-19375,Marcy Wilson Roke,https://www.sec.gov/enforcement-litigation/litigation-releases/lr-19375,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2005&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2005/AAER-2312.txt 2005,AAER-2310,2005-09-13,LR-19373,"Martin E. Kenney, Jr.",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-19373,https://www.sec.gov/files/litigation/complaints/comp19373.pdf,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2005&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2005/AAER-2310.txt 2005,AAER-2311,2005-09-13,34-52411,Vincent Steckler,https://www.sec.gov/files/litigation/admin/34-52411.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2005&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2005/AAER-2311.pdf,data/raw/aaer/2005/AAER-2311.txt 2005,AAER-2309,2005-09-13,34-52409,"NCO Group, Inc.",https://www.sec.gov/files/litigation/admin/34-52409.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2005&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2005/AAER-2309.pdf,data/raw/aaer/2005/AAER-2309.txt 2005,AAER-2222,2005-09-09,LR-19165A,"Aurora Foods Inc., et al.",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-19165a,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2005&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2005/AAER-2222.txt 2005,AAER-2308,2005-09-08,34-52395,Steven J. Allan,https://www.sec.gov/files/litigation/admin/34-52395.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2005&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2005/AAER-2308.pdf,data/raw/aaer/2005/AAER-2308.txt 2005,AAER-2307,2005-09-06,LR-19360,"Del Global Technologies Corp., Inc.,et al.",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-19360,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2005&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2005/AAER-2307.txt 2005,AAER-2306,2005-08-31,34-52370,"Premier Financial Bancorp, Inc.",https://www.sec.gov/files/litigation/admin/34-52370.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2005&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2005/AAER-2306.pdf,data/raw/aaer/2005/AAER-2306.txt 2005,AAER-2305,2005-08-31,34-52369,"John R. Behrmann, CPA",https://www.sec.gov/files/litigation/admin/34-52369.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2005&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2005/AAER-2305.pdf,data/raw/aaer/2005/AAER-2305.txt 2005,AAER-2304,2005-08-31,34-52365,"William D. Wiseman, CPA",https://www.sec.gov/files/litigation/admin/34-52365.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2005&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2005/AAER-2304.pdf,data/raw/aaer/2005/AAER-2304.txt 2005,AAER-2303,2005-08-30,LR-19353,"David P. Levine, Michael W. Spake, Barry S. Berlin, and Douglas J. Ely",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-19353,https://www.sec.gov/files/litigation/complaints/comp19353.pdf,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2005&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2005/AAER-2303.txt 2005,AAER-2302,2005-08-30,34-52359,Douglas J. Ely,https://www.sec.gov/files/litigation/admin/34-52359.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2005&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2005/AAER-2302.pdf,data/raw/aaer/2005/AAER-2302.txt 2005,AAER-2301,2005-08-30,34-52358,Barry S. Berlin,https://www.sec.gov/files/litigation/admin/34-52358.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2005&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2005/AAER-2301.pdf,data/raw/aaer/2005/AAER-2301.txt 2005,AAER-2300,2005-08-30,34-52357,David P. Levine,https://www.sec.gov/files/litigation/admin/34-52357.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2005&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2005/AAER-2300.pdf,data/raw/aaer/2005/AAER-2300.txt 2005,AAER-2299,2005-08-30,34-52356,Michael W. Spake,https://www.sec.gov/files/litigation/admin/34-52356.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2005&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2005/AAER-2299.pdf,data/raw/aaer/2005/AAER-2299.txt 2005,AAER-2298,2005-08-29,LR-19351,"Dean L. Buntrock, Phillip B. Rooney, James E. Koenig, Thomas C. Hau, Herbert A. Getz, and Bruce D. Tobecksen",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-19351,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2005&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2005/AAER-2298.txt 2005,AAER-2297,2005-08-26,LR-19349,"Leonard M. Snyder, H. Dane Reynolds, C. Burt Duren, and R. Carey Johnson",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-19349,https://www.sec.gov/files/litigation/complaints/comp19349.pdf,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2005&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2005/AAER-2297.txt 2005,AAER-2295,2005-08-23,LR-19344,"Charles C. Conaway and John T. McDonald, Jr.",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-19344,https://www.sec.gov/files/litigation/complaints/comp19344.pdf,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2005&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2005/AAER-2295.txt 2005,AAER-2296,2005-08-23,34-52321,"David Friend, CPA",https://www.sec.gov/files/litigation/admin/34-52321.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2005&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2005/AAER-2296.pdf,data/raw/aaer/2005/AAER-2296.txt 2005,AAER-2294,2005-08-22,LR-19343,Frederick S. Schiff and Richard J. Lane,https://www.sec.gov/enforcement-litigation/litigation-releases/lr-19343,https://www.sec.gov/files/litigation/complaints/comp19343.pdf,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2005&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2005/AAER-2294.txt 2005,AAER-2293,2005-08-19,LR-19341,"William M. Baker, et al.",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-19341,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2005&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2005/AAER-2293.txt 2005,AAER-2292,2005-08-15,LR-19336,John R. Behrmann and Margaret M. Eardley,https://www.sec.gov/enforcement-litigation/litigation-releases/lr-19336,https://www.sec.gov/files/litigation/complaints/comp19336.pdf,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2005&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2005/AAER-2292.txt 2005,AAER-2291,2005-08-15,34-52258,"John V. Back, Jr., CPA",https://www.sec.gov/files/litigation/admin/34-52258.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2005&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2005/AAER-2291.pdf,data/raw/aaer/2005/AAER-2291.txt 2005,AAER-2290,2005-08-15,34-52257,Margaret M. Eardley,https://www.sec.gov/files/litigation/admin/34-52257.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2005&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2005/AAER-2290.pdf,data/raw/aaer/2005/AAER-2290.txt 2005,AAER-2289,2005-08-03,LR-19323,"Patrick D. Quinlan, Sr. et al.",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-19323,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2005&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2005/AAER-2289.txt 2005,AAER-2288,2005-08-02,LR-19322,"Kenneth K. Livesay, et al.",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-19322,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2005&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2005/AAER-2288.txt 2005,AAER-2287,2005-08-01,LR-19319,Robert Korkuc,https://www.sec.gov/enforcement-litigation/litigation-releases/lr-19319,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2005&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2005/AAER-2287.txt 2005,AAER-2286,2005-08-01,34-52185,"Robert Korkuc, CPA",https://www.sec.gov/files/litigation/admin/34-52185.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2005&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2005/AAER-2286.pdf,data/raw/aaer/2005/AAER-2286.txt 2005,AAER-2284,2005-07-28,LR-19316,"Richard Rambahal, et al.",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-19316,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2005&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2005/AAER-2284.txt 2005,AAER-2285,2005-07-28,33-8596|34-52159,"Microtune, Inc., William L. Housley, Jeffrey W. Davis, and Everett Rogers",https://www.sec.gov/files/litigation/admin/33-8596.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2005&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2005/AAER-2285.pdf,data/raw/aaer/2005/AAER-2285.txt 2005,AAER-2281,2005-07-26,LR-19310,Gary K. Bennett; Bernard J. Demko,https://www.sec.gov/enforcement-litigation/litigation-releases/lr-19310,https://www.sec.gov/files/litigation/complaints/comp19310.pdf|https://www.sec.gov/files/litigation/complaints/comp19310a.pdf,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2005&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2005/AAER-2281.txt 2005,AAER-2283,2005-07-26,LR-19313,"Joseph P. Nacchio, Robert S. Woodruff, Robin R. Szeliga, Afshin Mohebbi, Gregory M. Casey, James J. Koslowski and Frank T. Noyes",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-19313,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2005&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2005/AAER-2283.txt 2005,AAER-2282,2005-07-26,34-52126,Michael J. Cheshire,https://www.sec.gov/files/litigation/admin/34-52126.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2005&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2005/AAER-2282.pdf,data/raw/aaer/2005/AAER-2282.txt 2005,AAER-2280,2005-07-25,LR-19309,Glenn E. Glasshagel,https://www.sec.gov/enforcement-litigation/litigation-releases/lr-19309,https://www.sec.gov/files/litigation/complaints/comp19309.pdf,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2005&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2005/AAER-2280.txt 2005,AAER-2279,2005-07-18,LR-19306,"Gregory Brady, William M. Beecher, and Reagan L. Lancaster",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-19306,https://www.sec.gov/files/litigation/complaints/comp19306.pdf,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2005&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2005/AAER-2279.txt 2005,AAER-2278,2005-07-15,34-52041,"Comerica, Inc.",https://www.sec.gov/files/litigation/admin/34-52041.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2005&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2005/AAER-2278.pdf,data/raw/aaer/2005/AAER-2278.txt 2005,AAER-2277,2005-07-13,LR-19301,Bernard J. Ebbers,https://www.sec.gov/enforcement-litigation/litigation-releases/lr-19301,https://www.sec.gov/files/litigation/complaints/comp19301.pdf,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2005&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2005/AAER-2277.txt 2005,AAER-2275,2005-07-11,LR-19297,"Andrew J. Zahn, Philip J. Sexauer, and Cynthia K. Berryman",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-19297,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2005&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2005/AAER-2275.txt 2005,AAER-2276,2005-07-11,LR-19300,"Mark Cocchiola, et al.",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-19300,https://www.sec.gov/files/litigation/complaints/comp19300.pdf,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2005&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2005/AAER-2276.txt 2005,AAER-2274,2005-07-11,34-52006,"Foamex International, Inc.",https://www.sec.gov/files/litigation/admin/34-52006.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2005&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2005/AAER-2274.pdf,data/raw/aaer/2005/AAER-2274.txt 2005,AAER-2273,2005-07-08,34-51995,Duke Energy Corporation,https://www.sec.gov/files/litigation/admin/34-51995.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2005&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2005/AAER-2273.pdf,data/raw/aaer/2005/AAER-2273.txt 2005,AAER-2272,2005-07-06,34-51979,Jeffrey Steinberg and John Geron,https://www.sec.gov/files/litigation/admin/34-51979.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2005&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2005/AAER-2272.pdf,data/raw/aaer/2005/AAER-2272.txt 2005,AAER-2270,2005-06-30,LR-19290,David M. Hurley,https://www.sec.gov/enforcement-litigation/litigation-releases/lr-19290,https://www.sec.gov/files/litigation/complaints/comp19290.pdf,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2005&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2005/AAER-2270.txt 2005,AAER-2269,2005-06-30,34-51946,"KPMG LLP, Gary Bentham, C.A. and John Gordon, C.A.",https://www.sec.gov/files/litigation/admin/34-51946.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2005&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2005/AAER-2269.pdf,data/raw/aaer/2005/AAER-2269.txt 2005,AAER-2271,2005-06-30,34-51950,Rita J. McConville,https://www.sec.gov/files/litigation/opinions/34-51950.pdf,https://www.sec.gov/files/litigation/opinions/2006/34-51950_appeal.pdf|https://www.sec.gov/files/litigation/opinions/2006/34-51950_appeal_order.pdf,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2005&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2005/AAER-2271.pdf,data/raw/aaer/2005/AAER-2271.txt 2005,AAER-2268,2005-06-29,LR-19289,Donald M. Fitzpatrick,https://www.sec.gov/enforcement-litigation/litigation-releases/lr-19289,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2005&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2005/AAER-2268.txt 2005,AAER-2267,2005-06-27,LR-19286,Oliver Hilsenrath and David S. Klarman,https://www.sec.gov/enforcement-litigation/litigation-releases/lr-19286,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2005&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2005/AAER-2267.txt 2005,AAER-2266,2005-06-27,34-51927,"David S. Klarman, Esq.",https://www.sec.gov/files/litigation/admin/34-51927.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2005&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2005/AAER-2266.pdf,data/raw/aaer/2005/AAER-2266.txt 2005,AAER-2264,2005-06-24,34-51920,"Robert W. Armstrong, III",https://www.sec.gov/files/litigation/opinions/34-51920.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2005&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2005/AAER-2264.pdf,data/raw/aaer/2005/AAER-2264.txt 2005,AAER-2263,2005-06-23,LR-19280,Healthsouth Corporation et al.,https://www.sec.gov/enforcement-litigation/litigation-releases/lr-19280,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2005&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2005/AAER-2263.txt 2005,AAER-2265,2005-06-22,LR-19279,"Schick Technologies, Inc., David B. Schick and Fred Levine",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-19279,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2005&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2005/AAER-2265.txt 2005,AAER-2262,2005-06-21,34-51895,"James H. David, Jr., CPA",https://www.sec.gov/files/litigation/admin/34-51895.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2005&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2005/AAER-2262.pdf,data/raw/aaer/2005/AAER-2262.txt 2005,AAER-2261,2005-06-10,LR-19264,John Houldsworth And Richard Napier,https://www.sec.gov/enforcement-litigation/litigation-releases/lr-19264,https://www.sec.gov/files/litigation/complaints/comp19264.pdf,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2005&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2005/AAER-2261.txt 2005,AAER-2259,2005-06-09,LR-19260|33-8581,"Take-Two Interactive Software, Inc., Ryan Brant, Larry Muller, James David, Jr.",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-19260,https://www.sec.gov/files/litigation/complaints/comp19260.pdf,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2005&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2005/AAER-2259.pdf,data/raw/aaer/2005/AAER-2259.txt 2005,AAER-2258,2005-06-09,LR-19259,"Roys Poyiadjis, Lycourgos Kyprianou et al.",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-19259,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2005&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2005/AAER-2258.txt 2005,AAER-2260,2005-06-09,33-8581|34-51809,Robert M. Blau,https://www.sec.gov/files/litigation/admin/33-8581.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2005&month=All&order=field_publish_date&sort=desc&page=1,listing_row,data/raw/aaer/2005/AAER-2260.pdf,data/raw/aaer/2005/AAER-2260.txt 2005,AAER-2259,2005-06-09,33-8581|34-51809,Robert M. Blau,https://www.sec.gov/files/litigation/admin/33-8581.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2005&month=All&order=field_publish_date&sort=desc&page=1,listing_row,data/raw/aaer/2005/AAER-2259.pdf,data/raw/aaer/2005/AAER-2259.txt 2005,AAER-2256,2005-06-08,LR-19253,"Bruce Hill, et al.",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-19253,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2005&month=All&order=field_publish_date&sort=desc&page=1,listing_row,,data/raw/aaer/2005/AAER-2256.txt 2005,AAER-2257,2005-06-08,LR-19255,"Louis E. Rivelli, Rodney B. Johnson, Stephen G. Burke, Teresa W. Ayers, Craig L. Stevenson, Robert T. Hoffman",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-19255,https://www.sec.gov/files/litigation/complaints/comp19255.pdf,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2005&month=All&order=field_publish_date&sort=desc&page=1,listing_row,,data/raw/aaer/2005/AAER-2257.txt 2005,AAER-2255,2005-06-08,34-51802,"Mark Steven Lynch, CPA",https://www.sec.gov/files/litigation/admin/34-51802.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2005&month=All&order=field_publish_date&sort=desc&page=1,listing_row,data/raw/aaer/2005/AAER-2255.pdf,data/raw/aaer/2005/AAER-2255.txt 2005,AAER-2254,2005-06-07,33-8580|34-51797,"Mount Sinai MedicalCenter of Florida, Inc., M. Brooks Turkel and Harvey W. Smith",https://www.sec.gov/files/litigation/admin/33-8580.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2005&month=All&order=field_publish_date&sort=desc&page=1,listing_row,data/raw/aaer/2005/AAER-2254.pdf,data/raw/aaer/2005/AAER-2254.txt 2005,AAER-2251,2005-06-02,LR-19243|33-8579,"Huntington Bancshares, Inc., Thomas E. Hoaglin, Michael J. McMennamin, and John Van Fleet, CPA",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-19243,https://www.sec.gov/files/litigation/complaints/comp19243.pdf,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2005&month=All&order=field_publish_date&sort=desc&page=1,listing_row,data/raw/aaer/2005/AAER-2251.pdf,data/raw/aaer/2005/AAER-2251.txt 2005,AAER-2252,2005-06-02,33-8579|34-51781,"Huntington Bancshares, Inc., Thomas E. Hoaglin, Michael J. Mcmennamin, and John Van Fleet, CPA",https://www.sec.gov/files/litigation/admin/33-8579.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2005&month=All&order=field_publish_date&sort=desc&page=1,listing_row,data/raw/aaer/2005/AAER-2252.pdf,data/raw/aaer/2005/AAER-2252.txt 2005,AAER-2251,2005-06-02,33-8579|34-51781,"Huntington Bancshares, Inc., Thomas E. Hoaglin, Michael J. Mcmennamin, and John Van Fleet, CPA",https://www.sec.gov/files/litigation/admin/33-8579.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2005&month=All&order=field_publish_date&sort=desc&page=1,listing_row,data/raw/aaer/2005/AAER-2251.pdf,data/raw/aaer/2005/AAER-2251.txt 2005,AAER-2250,2005-05-26,LR-19240,"David G. Barford, Kent D. Kalkwarf, David L. Mccall and James H. Smith III",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-19240,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2005&month=All&order=field_publish_date&sort=desc&page=1,listing_row,,data/raw/aaer/2005/AAER-2250.txt 2005,AAER-2248,2005-05-20,LR-19233,"M&A West, Inc., et al.",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-19233,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2005&month=All&order=field_publish_date&sort=desc&page=1,listing_row,,data/raw/aaer/2005/AAER-2248.txt 2005,AAER-2249,2005-05-20,34-51724,Diagnostic Products Corporation,https://www.sec.gov/files/litigation/admin/34-51724.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2005&month=All&order=field_publish_date&sort=desc&page=1,listing_row,data/raw/aaer/2005/AAER-2249.pdf,data/raw/aaer/2005/AAER-2249.txt 2005,AAER-2247,2005-05-19,LR-19230,Dennis O'Connor,https://www.sec.gov/enforcement-litigation/litigation-releases/lr-19230,https://www.sec.gov/files/litigation/complaints/comp19230.pdf,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2005&month=All&order=field_publish_date&sort=desc&page=1,listing_row,,data/raw/aaer/2005/AAER-2247.txt 2005,AAER-2246,2005-05-19,34-51719,Kevin Rodgers,https://www.sec.gov/files/litigation/admin/34-51719.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2005&month=All&order=field_publish_date&sort=desc&page=1,listing_row,data/raw/aaer/2005/AAER-2246.pdf,data/raw/aaer/2005/AAER-2246.txt 2005,AAER-2244,2005-05-12,34-51686,"Walter Cercavschi, CPA",https://www.sec.gov/files/litigation/admin/34-51686.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2005&month=All&order=field_publish_date&sort=desc&page=1,listing_row,data/raw/aaer/2005/AAER-2244.pdf,data/raw/aaer/2005/AAER-2244.txt 2005,AAER-2245,2005-05-05,34-51660,"James Thomas McCurdy, CPA",https://www.sec.gov/files/litigation/opinions/34-51660.pdf,https://www.sec.gov/files/litigation/opinions/34-49182.pdf,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2005&month=All&order=field_publish_date&sort=desc&page=1,listing_row,data/raw/aaer/2005/AAER-2245.pdf,data/raw/aaer/2005/AAER-2245.txt 2005,AAER-2243,2005-05-04,LR-19218,Stuart Wolff and Peter Tafeen,https://www.sec.gov/enforcement-litigation/litigation-releases/lr-19218,https://www.sec.gov/files/litigation/complaints/comp19218.pdf,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2005&month=All&order=field_publish_date&sort=desc&page=1,listing_row,,data/raw/aaer/2005/AAER-2243.txt 2005,AAER-2242,2005-05-03,LR-19215,"Chesapeake Corporation, et al.",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-19215,https://www.sec.gov/files/litigation/complaints/comp19215.pdf,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2005&month=All&order=field_publish_date&sort=desc&page=1,listing_row,,data/raw/aaer/2005/AAER-2242.txt 2005,AAER-2241,2005-05-02,34-51647,"Robert R. Berti, CPA",https://www.sec.gov/files/litigation/admin/34-51647.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2005&month=All&order=field_publish_date&sort=desc&page=1,listing_row,data/raw/aaer/2005/AAER-2241.pdf,data/raw/aaer/2005/AAER-2241.txt 2005,AAER-2240,2005-04-28,34-51629,"Dawn Diaz, CPA",https://www.sec.gov/files/litigation/admin/34-51629.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2005&month=All&order=field_publish_date&sort=desc&page=1,listing_row,data/raw/aaer/2005/AAER-2240.pdf,data/raw/aaer/2005/AAER-2240.txt 2005,AAER-2236,2005-04-26,LR-19202,Deloitte & Touche LLP,https://www.sec.gov/enforcement-litigation/litigation-releases/lr-19202,https://www.sec.gov/files/litigation/complaints/comp19202.pdf,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2005&month=All&order=field_publish_date&sort=desc&page=1,listing_row,,data/raw/aaer/2005/AAER-2236.txt 2005,AAER-2238,2005-04-26,34-51607,"Deloitte & Touche LLP, Steven H. Barry, CPA, and Karen T. Baker, CPA",https://www.sec.gov/files/litigation/admin/34-51607.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2005&month=All&order=field_publish_date&sort=desc&page=1,listing_row,data/raw/aaer/2005/AAER-2238.pdf,data/raw/aaer/2005/AAER-2238.txt 2005,AAER-2237,2005-04-26,34-51606,Deloitte & Touche LLP,https://www.sec.gov/files/litigation/admin/34-51606.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2005&month=All&order=field_publish_date&sort=desc&page=1,listing_row,data/raw/aaer/2005/AAER-2237.pdf,data/raw/aaer/2005/AAER-2237.txt 2005,AAER-2235,2005-04-19,LR-19191,"KPMG LLP, et al.",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-19191,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2005&month=All&order=field_publish_date&sort=desc&page=1,listing_row,,data/raw/aaer/2005/AAER-2235.txt 2005,AAER-2234,2005-04-19,34-51574,KPMG LLP,https://www.sec.gov/files/litigation/admin/34-51574.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2005&month=All&order=field_publish_date&sort=desc&page=1,listing_row,data/raw/aaer/2005/AAER-2234.pdf,data/raw/aaer/2005/AAER-2234.txt 2005,AAER-2233,2005-04-19,34-51570,Craig R. Clark,https://www.sec.gov/files/litigation/admin/34-51570.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2005&month=All&order=field_publish_date&sort=desc&page=1,listing_row,data/raw/aaer/2005/AAER-2233.pdf,data/raw/aaer/2005/AAER-2233.txt 2005,AAER-2232,2005-04-18,33-8569|34-51565,The Coca-Cola Company,https://www.sec.gov/files/litigation/admin/33-8569.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2005&month=All&order=field_publish_date&sort=desc&page=1,listing_row,data/raw/aaer/2005/AAER-2232.pdf,data/raw/aaer/2005/AAER-2232.txt 2005,AAER-2230,2005-04-11,LR-19177,"Chancellor Corporation, et al.",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-19177,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2005&month=All&order=field_publish_date&sort=desc&page=1,listing_row,,data/raw/aaer/2005/AAER-2230.txt 2005,AAER-2231,2005-04-11,34-51517,"Global Crossing Ltd., Thomas J. Casey, Dan J. Cohrs, and Joseph P. Perrone",https://www.sec.gov/files/litigation/admin/34-51517.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2005&month=All&order=field_publish_date&sort=desc&page=1,listing_row,data/raw/aaer/2005/AAER-2231.pdf,data/raw/aaer/2005/AAER-2231.txt 2005,AAER-2229,2005-04-11,34-51516,"Gregory Davis, CPA and BKR Metcalf Davis",https://www.sec.gov/files/litigation/admin/34-51516.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2005&month=All&order=field_publish_date&sort=desc&page=1,listing_row,data/raw/aaer/2005/AAER-2229.pdf,data/raw/aaer/2005/AAER-2229.txt 2005,AAER-2226,2005-04-07,LR-19174,"Dollar General Corporation, Hurley Calister Turner, Jr., Brian M. Burr, Randy C. Sanderson, and Bobby R. Carpenter",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-19174,https://www.sec.gov/files/litigation/complaints/comp19174.pdf,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2005&month=All&order=field_publish_date&sort=desc&page=1,listing_row,,data/raw/aaer/2005/AAER-2226.txt 2005,AAER-2227,2005-04-07,34-51506,"Easylink Services Corporation, f.k.a. Mail.com, Inc. and Debra McClister, CPA",https://www.sec.gov/files/litigation/admin/34-51506.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2005&month=All&order=field_publish_date&sort=desc&page=1,listing_row,data/raw/aaer/2005/AAER-2227.pdf,data/raw/aaer/2005/AAER-2227.txt 2005,AAER-2225,2005-04-07,34-51501,"Stephen C. Jones, CPA",https://www.sec.gov/files/litigation/admin/34-51501.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2005&month=All&order=field_publish_date&sort=desc&page=1,listing_row,data/raw/aaer/2005/AAER-2225.pdf,data/raw/aaer/2005/AAER-2225.txt 2005,AAER-2223,2005-04-06,LR-19172,"Drew S. Levin, Noel Cronin, and Michael Macchiarella; John D. Clutten",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-19172,https://www.sec.gov/files/litigation/complaints/comp19172.pdf,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2005&month=All&order=field_publish_date&sort=desc&page=1,listing_row,,data/raw/aaer/2005/AAER-2223.txt 2005,AAER-2224,2005-04-06,34-51488,John D. Clutten,https://www.sec.gov/files/litigation/admin/34-51488.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2005&month=All&order=field_publish_date&sort=desc&page=1,listing_row,data/raw/aaer/2005/AAER-2224.pdf,data/raw/aaer/2005/AAER-2224.txt 2005,AAER-2221,2005-03-31,LR-19163,"Eric Tyra, Scott Wynne, Peter Berman, and Scott Carey",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-19163,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2005&month=All&order=field_publish_date&sort=desc&page=1,listing_row,,data/raw/aaer/2005/AAER-2221.txt 2005,AAER-2219,2005-03-29,LR-19159,"Anuradha D. Saad, Richard P. Adelson, David J. Cammarata, Peter Torres, Robert McKie, Karin Gardner and Kenneth Jugan",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-19159,https://www.sec.gov/files/litigation/complaints/comp19159.pdf,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2005&month=All&order=field_publish_date&sort=desc&page=1,listing_row,,data/raw/aaer/2005/AAER-2219.txt 2005,AAER-2220,2005-03-29,34-51442,"Mark M. Iwan, CPA",https://www.sec.gov/files/litigation/admin/34-51442.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2005&month=All&order=field_publish_date&sort=desc&page=1,listing_row,data/raw/aaer/2005/AAER-2220.pdf,data/raw/aaer/2005/AAER-2220.txt 2005,AAER-2218,2005-03-24,LR-19156,"Kenneth W. Hawk, Michael J. Delargy, and Thomas R. De Jong",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-19156,https://www.sec.gov/files/litigation/complaints/comp19156.pdf,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2005&month=All&order=field_publish_date&sort=desc&page=1,listing_row,,data/raw/aaer/2005/AAER-2218.txt 2005,AAER-2216,2005-03-21,LR-19147|34-51400,Time Warner Inc.,https://www.sec.gov/enforcement-litigation/litigation-releases/lr-19147,https://www.sec.gov/files/litigation/complaints/comp19147.pdf,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2005&month=All&order=field_publish_date&sort=desc&page=1,listing_row,,data/raw/aaer/2005/AAER-2216.txt 2005,AAER-2215,2005-03-21,LR-19147|34-51400,Time Warner Inc.,https://www.sec.gov/enforcement-litigation/litigation-releases/lr-19147,https://www.sec.gov/files/litigation/complaints/comp19147.pdf,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2005&month=All&order=field_publish_date&sort=desc&page=1,listing_row,data/raw/aaer/2005/AAER-2215.pdf,data/raw/aaer/2005/AAER-2215.txt 2005,AAER-2215,2005-03-21,34-51400,"James W. Barge, Pascal Desroches, and Wayne H. Pace",https://www.sec.gov/files/litigation/admin/34-51400.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2005&month=All&order=field_publish_date&sort=desc&page=1,listing_row,data/raw/aaer/2005/AAER-2215.pdf,data/raw/aaer/2005/AAER-2215.txt 2005,AAER-2214,2005-03-18,33-8555|34-51393,"Philip L. Pascale, CPA",https://www.sec.gov/files/litigation/opinions/33-8555.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2005&month=All&order=field_publish_date&sort=desc&page=1,listing_row,data/raw/aaer/2005/AAER-2214.pdf,data/raw/aaer/2005/AAER-2214.txt 2005,AAER-2213,2005-03-16,LR-19138,"Soulfood Concepts, Inc. and Markova Campbell",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-19138,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2005&month=All&order=field_publish_date&sort=desc&page=1,listing_row,,data/raw/aaer/2005/AAER-2213.txt 2005,AAER-2207,2005-03-15,LR-19134,Mark A. Schumacher,https://www.sec.gov/enforcement-litigation/litigation-releases/lr-19134,https://www.sec.gov/files/litigation/complaints/comp19134.pdf,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2005&month=All&order=field_publish_date&sort=desc&page=1,listing_row,,data/raw/aaer/2005/AAER-2207.txt 2005,AAER-2208,2005-03-15,LR-19135,Bryan K. Treadway,https://www.sec.gov/enforcement-litigation/litigation-releases/lr-19135,https://www.sec.gov/files/litigation/complaints/comp19135.pdf,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2005&month=All&order=field_publish_date&sort=desc&page=1,listing_row,,data/raw/aaer/2005/AAER-2208.txt 2005,AAER-2209,2005-03-15,LR-19136,"Joseph P. Nacchio, Robert S. Woodruff, Robin R. Szeliga, Afshin Mohebbi, Gregory M. Casey, James J. Koslowski & Frank T. Noyes; Roger B. Hoaglund; William L. Eveleth",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-19136,https://www.sec.gov/files/litigation/complaints/comp_nacchio19136.pdf|https://www.sec.gov/files/litigation/complaints/comp_eveleth19136.pdf|https://www.sec.gov/files/litigation/complaints/comp_hoaglund19136.pdf,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2005&month=All&order=field_publish_date&sort=desc&page=1,listing_row,,data/raw/aaer/2005/AAER-2209.txt 2005,AAER-2212,2005-03-15,34-51375,"Bryan K. Treadway, CPA",https://www.sec.gov/files/litigation/admin/34-51375.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2005&month=All&order=field_publish_date&sort=desc&page=1,listing_row,data/raw/aaer/2005/AAER-2212.pdf,data/raw/aaer/2005/AAER-2212.txt 2005,AAER-2211,2005-03-15,34-51374,"Jennifer J. Tanner, f/k/a Jennifer J. Black",https://www.sec.gov/files/litigation/admin/34-51374.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2005&month=All&order=field_publish_date&sort=desc&page=1,listing_row,data/raw/aaer/2005/AAER-2211.pdf,data/raw/aaer/2005/AAER-2211.txt 2005,AAER-2210,2005-03-15,34-51373,Mark A. Schumacher,https://www.sec.gov/files/litigation/admin/34-51373.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2005&month=All&order=field_publish_date&sort=desc&page=1,listing_row,data/raw/aaer/2005/AAER-2210.pdf,data/raw/aaer/2005/AAER-2210.txt 2005,AAER-2206,2005-03-07,LR-19123,"Kenneth K. Livesay, et al.",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-19123,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2005&month=All&order=field_publish_date&sort=desc&page=1,listing_row,,data/raw/aaer/2005/AAER-2206.txt 2005,AAER-2199,2005-03-04,LR-19120,TALX Corporation,https://www.sec.gov/enforcement-litigation/litigation-releases/lr-19120,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2005&month=All&order=field_publish_date&sort=desc&page=1,listing_row,,data/raw/aaer/2005/AAER-2199.txt 2005,AAER-2200,2005-03-04,LR-19121,Craig N. Cohen,https://www.sec.gov/enforcement-litigation/litigation-releases/lr-19121,https://www.sec.gov/files/litigation/complaints/comp19121.pdf,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2005&month=All&order=field_publish_date&sort=desc&page=1,listing_row,,data/raw/aaer/2005/AAER-2200.txt 2005,AAER-2201,2005-03-04,LR-19122,William W. Canfield,https://www.sec.gov/enforcement-litigation/litigation-releases/lr-19122,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2005&month=All&order=field_publish_date&sort=desc&page=1,listing_row,,data/raw/aaer/2005/AAER-2201.txt 2005,AAER-2203,2005-03-04,33-8553|34-51321,William W. Canfield,https://www.sec.gov/enforcement-litigation/administrative-proceedings/33-8553,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2005&month=All&order=field_publish_date&sort=desc&page=1,listing_row,,data/raw/aaer/2005/AAER-2203.txt 2005,AAER-2202,2005-03-04,33-8552|34-51320,Talx Corporation,https://www.sec.gov/enforcement-litigation/administrative-proceedings/33-8552,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2005&month=All&order=field_publish_date&sort=desc&page=1,listing_row,,data/raw/aaer/2005/AAER-2202.txt 2005,AAER-2205,2005-03-03,LR-19116,Issac A. Sutton,https://www.sec.gov/enforcement-litigation/litigation-releases/lr-19116,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2005&month=All&order=field_publish_date&sort=desc&page=1,listing_row,,data/raw/aaer/2005/AAER-2205.txt 2005,AAER-2197,2005-03-03,LR-19119,"Reliant Resources, Inc. and Reliant Energy, Inc.",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-19119,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2005&month=All&order=field_publish_date&sort=desc&page=1,listing_row,,data/raw/aaer/2005/AAER-2197.txt 2005,AAER-2196,2005-03-03,34-51307,"Thomas C. Trauger, CPA",https://www.sec.gov/enforcement-litigation/administrative-proceedings/34-51307,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2005&month=All&order=field_publish_date&sort=desc&page=1,listing_row,,data/raw/aaer/2005/AAER-2196.txt 2005,AAER-2198,2005-03-03,33-8551|34-51315,Eddie Richard Meche,https://www.sec.gov/enforcement-litigation/administrative-proceedings/33-8551,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2005&month=All&order=field_publish_date&sort=desc&page=1,listing_row,,data/raw/aaer/2005/AAER-2198.txt 2005,AAER-2194,2005-03-02,LR-19110,Sandra Miller Christie,https://www.sec.gov/enforcement-litigation/litigation-releases/lr-19110,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2005&month=All&order=field_publish_date&sort=desc&page=1,listing_row,,data/raw/aaer/2005/AAER-2194.txt 2005,AAER-2195,2005-03-02,LR-19111,Jack Gaglio,https://www.sec.gov/enforcement-litigation/litigation-releases/lr-19111,https://www.sec.gov/files/litigation/complaints/comp19111.pdf,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2005&month=All&order=field_publish_date&sort=desc&page=1,listing_row,,data/raw/aaer/2005/AAER-2195.txt 2005,AAER-2204,2005-03-01,LR-19107,The Titan Corporation,https://www.sec.gov/enforcement-litigation/litigation-releases/lr-19107,https://www.sec.gov/files/litigation/complaints/comp19107.pdf,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2005&month=All&order=field_publish_date&sort=desc&page=1,listing_row,,data/raw/aaer/2005/AAER-2204.txt 2005,AAER-2193,2005-03-01,LR-19108,"Humatech, Inc., David G. Williams, and John D. Rottweiler",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-19108,https://www.sec.gov/files/litigation/complaints/comp19108.pdf,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2005&month=All&order=field_publish_date&sort=desc&page=1,listing_row,,data/raw/aaer/2005/AAER-2193.txt 2005,AAER-2192,2005-02-28,LR-19102,Steven J. Henke and Chan M. Desaigoudar,https://www.sec.gov/enforcement-litigation/litigation-releases/lr-19102,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2005&month=All&order=field_publish_date&sort=desc&page=1,listing_row,,data/raw/aaer/2005/AAER-2192.txt 2005,AAER-2191,2005-02-25,34-51259,Thomas C. Trauger and Michael Mullen,https://www.sec.gov/enforcement-litigation/administrative-proceedings/34-51259,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2005&month=All&order=field_publish_date&sort=desc&page=1,listing_row,,data/raw/aaer/2005/AAER-2191.txt 2005,AAER-2190,2005-02-17,LR-19086,"Symbol Technologies, Inc., et al.",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-19086,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2005&month=All&order=field_publish_date&sort=desc&page=1,listing_row,,data/raw/aaer/2005/AAER-2190.txt 2005,AAER-2189,2005-02-14,LR-19077,Craig Scott,https://www.sec.gov/enforcement-litigation/litigation-releases/lr-19077,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2005&month=All&order=field_publish_date&sort=desc&page=1,listing_row,,data/raw/aaer/2005/AAER-2189.txt 2005,AAER-2187,2005-02-14,LR-19078,"GE InVision, Inc. (formerly known as InVision Technologies, Inc.)",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-19078,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2005&month=All&order=field_publish_date&sort=desc&page=1,listing_row,,data/raw/aaer/2005/AAER-2187.txt 2005,AAER-2186,2005-02-14,34-51199,"GE InVision, Inc. (formerly known as InVision Technologies, Inc.)",https://www.sec.gov/enforcement-litigation/administrative-proceedings/34-51199,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2005&month=All&order=field_publish_date&sort=desc&page=1,listing_row,,data/raw/aaer/2005/AAER-2186.txt 2005,AAER-2185,2005-02-14,34-51198,"FFP Marketing Company, Inc., Warner Williams, and Craig Scott, CPA",https://www.sec.gov/enforcement-litigation/administrative-proceedings/34-51198,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2005&month=All&order=field_publish_date&sort=desc&page=1,listing_row,,data/raw/aaer/2005/AAER-2185.txt 2005,AAER-2184,2005-02-11,34-51191|AAEAR-2184,"Gary F. Pado, CPA",https://www.sec.gov/enforcement-litigation/administrative-proceedings/34-51191,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2005&month=All&order=field_publish_date&sort=desc&page=1,listing_row,,data/raw/aaer/2005/AAER-2184.txt 2005,AAER-2188,2005-02-10,LR-19074,"Reza Mikailli, et al.",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-19074,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2005&month=All&order=field_publish_date&sort=desc&page=1,listing_row,,data/raw/aaer/2005/AAER-2188.txt 2005,AAER-2181,2005-02-08,LR-19066,"Elan Corporation, plc",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-19066,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2005&month=All&order=field_publish_date&sort=desc&page=1,listing_row,,data/raw/aaer/2005/AAER-2181.txt 2005,AAER-2182,2005-02-08,LR-19067,Timothy A. DeSpain,https://www.sec.gov/enforcement-litigation/litigation-releases/lr-19067,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2005&month=All&order=field_publish_date&sort=desc&page=1,listing_row,,data/raw/aaer/2005/AAER-2182.txt 2005,AAER-2183,2005-02-08,LR-19068,David Malmstedt,https://www.sec.gov/enforcement-litigation/litigation-releases/lr-19068,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2005&month=All&order=field_publish_date&sort=desc&page=1,listing_row,,data/raw/aaer/2005/AAER-2183.txt 2005,AAER-2179,2005-02-07,LR-19063,"Raymond M. Bowen, Jr.",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-19063,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2005&month=All&order=field_publish_date&sort=desc&page=1,listing_row,,data/raw/aaer/2005/AAER-2179.txt 2005,AAER-2180,2005-02-07,LR-19065,Danny Forest Whitt and John Terry Shields,https://www.sec.gov/enforcement-litigation/litigation-releases/lr-19065,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2005&month=All&order=field_publish_date&sort=desc&page=1,listing_row,,data/raw/aaer/2005/AAER-2180.txt 2005,AAER-2177,2005-01-26,34-51081,"Jonathan B. Orlick, Esq.",https://www.sec.gov/enforcement-litigation/administrative-proceedings/34-51081,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2005&month=All&order=field_publish_date&sort=desc&page=1,listing_row,,data/raw/aaer/2005/AAER-2177.txt 2005,AAER-2173,2005-01-24,LR-19048,"Penthouse International, Inc., Charles Samel and Jason Galanis",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-19048,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2005&month=All&order=field_publish_date&sort=desc&page=1,listing_row,,data/raw/aaer/2005/AAER-2173.txt 2005,AAER-2174,2005-01-24,34-51073,Robert C. Guccione,https://www.sec.gov/enforcement-litigation/administrative-proceedings/34-51073,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2005&month=All&order=field_publish_date&sort=desc&page=1,listing_row,,data/raw/aaer/2005/AAER-2174.txt 2005,AAER-2172,2005-01-24,33-8525|34-51072,Daisytek International Corporation,https://www.sec.gov/enforcement-litigation/administrative-proceedings/33-8525,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2005&month=All&order=field_publish_date&sort=desc&page=1,listing_row,,data/raw/aaer/2005/AAER-2172.txt 2005,AAER-2176,2005-01-21,LR-19047,"Henry C. Yuen, et al.",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-19047,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2005&month=All&order=field_publish_date&sort=desc&page=1,listing_row,,data/raw/aaer/2005/AAER-2176.txt 2005,AAER-2171,2005-01-21,34-51065,Monte S. Colbert,https://www.sec.gov/enforcement-litigation/administrative-proceedings/34-51065,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2005&month=All&order=field_publish_date&sort=desc&page=1,listing_row,,data/raw/aaer/2005/AAER-2171.txt 2005,AAER-2170,2005-01-19,34-51057,"Martin Julien Marks, CPA",https://www.sec.gov/enforcement-litigation/administrative-proceedings/34-51057,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2005&month=All&order=field_publish_date&sort=desc&page=1,listing_row,,data/raw/aaer/2005/AAER-2170.txt 2005,AAER-2169,2005-01-19,34-51056,PricewaterhouseCoopers LLP,https://www.sec.gov/enforcement-litigation/administrative-proceedings/34-51056,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2005&month=All&order=field_publish_date&sort=desc&page=1,listing_row,,data/raw/aaer/2005/AAER-2169.txt 2005,AAER-2175,2005-01-14,34-51045,Daniel S. Lezak,https://www.sec.gov/enforcement-litigation/administrative-proceedings/34-51045,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2005&month=All&order=field_publish_date&sort=desc&page=1,listing_row,,data/raw/aaer/2005/AAER-2175.txt 2005,AAER-2167,2005-01-13,LR-19034,"Mark A. Bailin, Kenneth H. Bowman, Timothy Neal Daly, Michael J. Hannigan, Peter O. Marion, John Nettle, Gordon Redgate, Bruce Robinson, Michael Rogers, Mark A. Bailin",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-19034,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2005&month=All&order=field_publish_date&sort=desc&page=1,listing_row,,data/raw/aaer/2005/AAER-2167.txt 2005,AAER-2166,2005-01-11,LR-19031,"Resnick, et al.",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-19031,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2005&month=All&order=field_publish_date&sort=desc&page=1,listing_row,,data/raw/aaer/2005/AAER-2166.txt 2005,AAER-2165,2005-01-10,LR-19029,"Charles Johnson, Jr., Chris Benyo, Michael Kennedy, John Tuli, and Kent Wakeford",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-19029,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2005&month=All&order=field_publish_date&sort=desc&page=1,listing_row,,data/raw/aaer/2005/AAER-2165.txt 2005,AAER-2165,2005-01-10,LR-19030,"Lines Overseas Management, Ltd., and Scott Lines",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-19030,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2005&month=All&order=field_publish_date&sort=desc&page=1,listing_row,,data/raw/aaer/2005/AAER-2165.txt 2005,AAER-2163,2005-01-07,34-50995,"Ronald J. Hottovy, CPA",https://www.sec.gov/enforcement-litigation/administrative-proceedings/34-50995,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2005&month=All&order=field_publish_date&sort=desc&page=1,listing_row,,data/raw/aaer/2005/AAER-2163.txt 2005,AAER-2159,2005-01-06,LR-19023,Monsanto Company,https://www.sec.gov/enforcement-litigation/litigation-releases/lr-19023,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2005&month=All&order=field_publish_date&sort=desc&page=1,listing_row,,data/raw/aaer/2005/AAER-2159.txt 2005,AAER-2162,2005-01-06,LR-19025,"BroadVision, Inc.",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-19025,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2005&month=All&order=field_publish_date&sort=desc&page=1,listing_row,,data/raw/aaer/2005/AAER-2162.txt 2005,AAER-2161,2005-01-06,34-50987,"BroadVision, Inc.",https://www.sec.gov/enforcement-litigation/administrative-proceedings/34-50987,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2005&month=All&order=field_publish_date&sort=desc&page=1,listing_row,,data/raw/aaer/2005/AAER-2161.txt 2005,AAER-2160,2005-01-06,34-50978,Monsanto Company,https://www.sec.gov/enforcement-litigation/administrative-proceedings/34-50978,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2005&month=All&order=field_publish_date&sort=desc&page=1,listing_row,,data/raw/aaer/2005/AAER-2160.txt 2005,AAER-2158,2005-01-06,34-50966,"Richard M. Wooten, CPA",https://www.sec.gov/enforcement-litigation/administrative-proceedings/34-50966,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2005&month=All&order=field_publish_date&sort=desc&page=1,listing_row,,data/raw/aaer/2005/AAER-2158.txt 2006,AAER-2530,2006-12-29,34-55031,"Paul Heidbrink, CPA",https://www.sec.gov/files/litigation/admin/2006/34-55031.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2006&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2006/AAER-2530.pdf,data/raw/aaer/2006/AAER-2530.txt 2006,AAER-2529,2006-12-29,34-55030,"Whitemark Homes, Inc., Kenneth L. White, Robert B. Early, and Mitchell R. Gordon",https://www.sec.gov/files/litigation/admin/2006/34-55030.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2006&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2006/AAER-2529.pdf,data/raw/aaer/2006/AAER-2529.txt 2006,AAER-2527,2006-12-21,LR-19953,"Richard D. Power, Edward Federman, and Richard J. ""Skip"" Heger",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-19953,https://www.sec.gov/files/litigation/complaints/2006/comp19953.pdf,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2006&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2006/AAER-2527.txt 2006,AAER-2528,2006-12-21,34-54994,Interstate Bakeries Corporation,https://www.sec.gov/files/litigation/admin/2006/34-54994.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2006&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2006/AAER-2528.pdf,data/raw/aaer/2006/AAER-2528.txt 2006,AAER-2526,2006-12-20,LR-19951,Paul E. Yarick,https://www.sec.gov/enforcement-litigation/litigation-releases/lr-19951,https://www.sec.gov/files/litigation/complaints/2006/comp19951.pdf,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2006&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2006/AAER-2526.txt 2006,AAER-2525,2006-12-15,34-54945,"James T. McCurdy, CPA",https://www.sec.gov/files/litigation/admin/2006/34-54945.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2006&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2006/AAER-2525.pdf,data/raw/aaer/2006/AAER-2525.txt 2006,AAER-2524,2006-12-14,34-54940,"Mark B. Leffers, CPA",https://www.sec.gov/files/litigation/admin/2006/34-54940.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2006&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2006/AAER-2524.pdf,data/raw/aaer/2006/AAER-2524.txt 2006,AAER-2523,2006-12-11,33-8759|34-54907,"Michael S. Joseph, CPA",https://www.sec.gov/files/litigation/admin/2006/33-8759.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2006&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2006/AAER-2523.pdf,data/raw/aaer/2006/AAER-2523.txt 2006,AAER-2522,2006-12-11,34-54906,Thomas F. Garbe,https://www.sec.gov/files/litigation/admin/2006/34-54906.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2006&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2006/AAER-2522.pdf,data/raw/aaer/2006/AAER-2522.txt 2006,AAER-2521,2006-12-05,LR-19935,"John Giesecke, Jr., Joseph J. Shew, and John R. DeSimone",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-19935,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2006&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2006/AAER-2521.txt 2006,AAER-2519,2006-12-04,LR-19931,"Andrew J. Zahn, Philip J. Sexauer, and Cynthia K. Berryman",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-19931,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2006&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2006/AAER-2519.txt 2006,AAER-2520,2006-12-04,LR-19932,"Bart A. Thielbar, David A. Monaghan, Keith W. Beachler, Jana L. Quam And Cary B. Griswold",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-19932,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2006&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2006/AAER-2520.txt 2006,AAER-2518,2006-11-29,34-54830,Ashland Inc. and William C. Olasin,https://www.sec.gov/files/litigation/admin/2006/34-54830.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2006&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2006/AAER-2518.pdf,data/raw/aaer/2006/AAER-2518.txt 2006,AAER-2517,2006-11-28,34-54824,"Kenneth W. Haver, CPA",https://www.sec.gov/files/litigation/opinions/2006/34-54824.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2006&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2006/AAER-2517.pdf,data/raw/aaer/2006/AAER-2517.txt 2006,AAER-2516,2006-11-17,33-8755|34-54776,Bruce M. Perry,https://www.sec.gov/files/litigation/admin/2006/33-8755.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2006&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2006/AAER-2516.pdf,data/raw/aaer/2006/AAER-2516.txt 2006,AAER-2514,2006-11-15,LR-19911,Glenn E. Glasshagel,https://www.sec.gov/enforcement-litigation/litigation-releases/lr-19911,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2006&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2006/AAER-2514.txt 2006,AAER-2515,2006-11-15,LR-19912,Stephen Richards,https://www.sec.gov/enforcement-litigation/litigation-releases/lr-19912,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2006&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2006/AAER-2515.txt 2006,AAER-2513,2006-11-09,34-54736,Thomas Clark,https://www.sec.gov/files/litigation/admin/2006/34-54736.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2006&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2006/AAER-2513.pdf,data/raw/aaer/2006/AAER-2513.txt 2006,AAER-2512,2006-11-08,LR-19904,Stuart Wolff and Peter Tafeen,https://www.sec.gov/enforcement-litigation/litigation-releases/lr-19904,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2006&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2006/AAER-2512.txt 2006,AAER-2511,2006-11-07,LR-19901,"Stansbury Holdings, et al.",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-19901,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2006&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2006/AAER-2511.txt 2006,AAER-2510,2006-11-06,34-54712,"David Kreinberg, CPA",https://www.sec.gov/files/litigation/admin/2006/34-54712.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2006&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2006/AAER-2510.pdf,data/raw/aaer/2006/AAER-2510.txt 2006,AAER-2509,2006-11-03,LR-19898,Sanjay Kumar,https://www.sec.gov/enforcement-litigation/litigation-releases/lr-19898,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2006&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2006/AAER-2509.txt 2006,AAER-2508,2006-11-02,LR-19897,"Michael Moran, James Sievers, Martin Zaepfel, James Cannataro, John Steele, Michael Crusemann and Michael Otto",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-19897,https://www.sec.gov/files/litigation/complaints/2006/comp19897mcmo.pdf|https://www.sec.gov/files/litigation/complaints/2006/comp19897jrs.pdf|https://www.sec.gov/files/litigation/complaints/2006/comp19897mz.pdf|https://www.sec.gov/files/litigation/complaints/2006/comp19897jrc.pdf|https://www.sec.gov/files/litigation/complaints/2006/comp19897mmjs.pdf,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2006&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2006/AAER-2508.txt 2006,AAER-2507,2006-11-02,34-54689,Horst Hansen,https://www.sec.gov/files/litigation/admin/2006/34-54689.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2006&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2006/AAER-2507.pdf,data/raw/aaer/2006/AAER-2507.txt 2006,AAER-2505,2006-10-31,LR-19895,Eric G. Borrmann,https://www.sec.gov/enforcement-litigation/litigation-releases/lr-19895,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2006&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2006/AAER-2505.txt 2006,AAER-2506,2006-10-31,34-54677,"Douglas W. Marcille, CPA",https://www.sec.gov/files/litigation/admin/2006/34-54677.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2006&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2006/AAER-2506.pdf,data/raw/aaer/2006/AAER-2506.txt 2006,AAER-2504,2006-10-30,LR-19891,"Delphi Corporation, J.T. Battenberg, III, Alan Dawes, Paul Free, John Blahnik, Milan Belans, Catherine Rozanski, Judith Kudla, Scot McDonald, B.N Bahadur, Atul Pasricha, Laura Marion, Stuart Doyle and Kevin Curry",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-19891,https://www.sec.gov/files/litigation/complaints/2006/comp19891.pdf|https://www.sec.gov/files/litigation/admin/2006/34-54665.pdf|https://www.sec.gov/files/litigation/admin/2006/34-54666.pdf|https://www.sec.gov/files/litigation/admin/2006/34-54667.pdf|https://www.sec.gov/files/litigation/admin/2006/34-54668.pdf,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2006&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2006/AAER-2504.txt 2006,AAER-2503,2006-10-30,34-54668,Kevin Curry,https://www.sec.gov/files/litigation/admin/2006/34-54668.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2006&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2006/AAER-2503.pdf,data/raw/aaer/2006/AAER-2503.txt 2006,AAER-2502,2006-10-30,34-54667,Laura Marion,https://www.sec.gov/files/litigation/admin/2006/34-54667.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2006&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2006/AAER-2502.pdf,data/raw/aaer/2006/AAER-2502.txt 2006,AAER-2501,2006-10-30,34-54666,Stuart Doyle,https://www.sec.gov/files/litigation/admin/2006/34-54666.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2006&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2006/AAER-2501.pdf,data/raw/aaer/2006/AAER-2501.txt 2006,AAER-2500,2006-10-30,34-54665,B. N. Bahadur,https://www.sec.gov/files/litigation/admin/2006/34-54665.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2006&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2006/AAER-2500.pdf,data/raw/aaer/2006/AAER-2500.txt 2006,AAER-2499,2006-10-27,34-54661,"Martin J. Merritt, CPA",https://www.sec.gov/files/litigation/admin/2006/34-54661.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2006&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2006/AAER-2499.pdf,data/raw/aaer/2006/AAER-2499.txt 2006,AAER-2498,2006-10-25,LR-19884,Thomas P. Clark,https://www.sec.gov/enforcement-litigation/litigation-releases/lr-19884,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2006&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2006/AAER-2498.txt 2006,AAER-2497,2006-10-24,LR-19878,"Jacob (""Kobi"") Alexander, David Kreinberg, and William F. Sorin",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-19878,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2006&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2006/AAER-2497.txt 2006,AAER-2496,2006-10-20,34-54634,"Ronald J. Goedde, CPA",https://www.sec.gov/files/litigation/admin/2006/34-54634.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2006&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2006/AAER-2496.pdf,data/raw/aaer/2006/AAER-2496.txt 2006,AAER-2495,2006-10-17,LR-19872,"Keith G. Baxter, et al.",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-19872,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2006&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2006/AAER-2495.txt 2006,AAER-2494,2006-10-16,LR-19871,"Gregory A. Brady, et al.",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-19871,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2006&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2006/AAER-2494.txt 2006,AAER-2492,2006-10-13,LR-19865,"Jerry K. Castleman, Cheryl I. Lipshutz, and Kathleen M. Lynn",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-19865,https://www.sec.gov/files/litigation/complaints/2006/comp19865.pdf,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2006&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2006/AAER-2492.txt 2006,AAER-2491,2006-10-03,34-54564,"Mark P. Abide, CPA",https://www.sec.gov/files/litigation/admin/2006/34-54564.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2006&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2006/AAER-2491.pdf,data/raw/aaer/2006/AAER-2491.txt 2006,AAER-2490,2006-09-29,LR-19853,"William S. DeLoach, Maria M. Garcia and Rosario F. Licata",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-19853,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2006&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2006/AAER-2490.txt 2006,AAER-2487,2006-09-28,LR-19850,Steven V. Cotton,https://www.sec.gov/enforcement-litigation/litigation-releases/lr-19850,https://www.sec.gov/files/litigation/complaints/2006/comp19850.pdf,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2006&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2006/AAER-2487.txt 2006,AAER-2489,2006-09-28,34-54534,Diane Kayser (CPA),https://www.sec.gov/files/litigation/admin/2006/34-54534.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2006&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2006/AAER-2489.pdf,data/raw/aaer/2006/AAER-2489.txt 2006,AAER-2488,2006-09-28,34-54532,William Scott DeLoach (CPA),https://www.sec.gov/files/litigation/admin/2006/34-54532.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2006&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2006/AAER-2488.pdf,data/raw/aaer/2006/AAER-2488.txt 2006,AAER-2484,2006-09-27,LR-19847,"James N. Stanard, Martin J. Merritt And Michael W. Cash",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-19847,https://www.sec.gov/files/litigation/complaints/2006/comp19847.pdf,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2006&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2006/AAER-2484.txt 2006,AAER-2486,2006-09-27,LR-19849,"The Children's Internet, Inc., Nasser V. Hamedani, Sholeh A. Hamedani, Peter A. Perez, Cort L. Poyner and Two Dog Net, Inc.",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-19849,https://www.sec.gov/files/litigation/complaints/2006/comp19849.pdf,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2006&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2006/AAER-2486.txt 2006,AAER-2485,2006-09-27,33-8745|34-54525,"Lantronix, Inc.",https://www.sec.gov/files/litigation/admin/2006/33-8745.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2006&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2006/AAER-2485.pdf,data/raw/aaer/2006/AAER-2485.txt 2006,AAER-2483,2006-09-20,LR-19840,Walid H. Maghrib,https://www.sec.gov/enforcement-litigation/litigation-releases/lr-19840,https://www.sec.gov/files/litigation/complaints/2006/comp19840.pdf,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2006&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2006/AAER-2483.txt 2006,AAER-2479,2006-09-14,LR-19832,Jim Bob Brown,https://www.sec.gov/enforcement-litigation/litigation-releases/lr-19832,https://www.sec.gov/files/litigation/complaints/2006/comp19832.pdf,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2006&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2006/AAER-2479.txt 2006,AAER-2480,2006-09-14,LR-19834,Billy David Deaton,https://www.sec.gov/enforcement-litigation/litigation-releases/lr-19834,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2006&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2006/AAER-2480.txt 2006,AAER-2481,2006-09-14,LR-19835,Diane Kayser,https://www.sec.gov/enforcement-litigation/litigation-releases/lr-19835,https://www.sec.gov/files/litigation/complaints/2006/comp19835.pdf,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2006&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2006/AAER-2481.txt 2006,AAER-2478,2006-08-23,34-54355,Dennis R. Staal,https://www.sec.gov/files/litigation/admin/2006/34-54355.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2006&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2006/AAER-2478.pdf,data/raw/aaer/2006/AAER-2478.txt 2006,AAER-2477,2006-08-22,34-54345,Mark J. Corjay (CPA),https://www.sec.gov/files/litigation/admin/2006/34-54345.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2006&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2006/AAER-2477.pdf,data/raw/aaer/2006/AAER-2477.txt 2006,AAER-2475,2006-08-17,LR-19806,Dawn M. Schlegel and Sandra Hatfield,https://www.sec.gov/enforcement-litigation/litigation-releases/lr-19806,https://www.sec.gov/files/litigation/complaints/2006/comp19806.pdf,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2006&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2006/AAER-2475.txt 2006,AAER-2476,2006-08-17,LR-19808,Armand Dauplaise and Bernard Shinder,https://www.sec.gov/enforcement-litigation/litigation-releases/lr-19808,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2006&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2006/AAER-2476.txt 2006,AAER-2474,2006-08-11,34-54303,"Joseph A. Rougraff, CPA",https://www.sec.gov/files/litigation/admin/2006/34-54303.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2006&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2006/AAER-2474.pdf,data/raw/aaer/2006/AAER-2474.txt 2006,AAER-2473,2006-08-10,LR-19800,Paul W. Mikus and John V. Cracchiolo,https://www.sec.gov/enforcement-litigation/litigation-releases/lr-19800,https://www.sec.gov/files/litigation/complaints/2006/comp19800.pdf,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2006&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2006/AAER-2473.txt 2006,AAER-2472,2006-08-09,LR-19796,"Jacob (“Kobi”) Alexander, David Kreinberg, and William F. Sorin",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-19796,https://www.sec.gov/files/litigation/complaints/2006/comp19796.pdf,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2006&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2006/AAER-2472.txt 2006,AAER-2471,2006-08-01,LR-19786,"Blast Energy Services, Inc. f/k/a Verdisys, Inc., Daniel W. Williams and Andrew G. Wilson",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-19786,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2006&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2006/AAER-2471.txt 2006,AAER-2469,2006-07-31,LR-19781,"James R. Powell, Ralph Mitchell, Mark J. Corjay, E. Suzanne Garrett, and Michael D. Scannell",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-19781,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2006&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2006/AAER-2469.txt 2006,AAER-2470,2006-07-31,33-8726|34-54246|IA-2539,"Lawrence A. Stoler, CPA",https://www.sec.gov/files/litigation/admin/2006/33-8726.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2006&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2006/AAER-2470.pdf,data/raw/aaer/2006/AAER-2470.txt 2006,AAER-2468,2006-07-28,34-54234,Eric A. McAfee,https://www.sec.gov/files/litigation/admin/2006/34-54234.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2006&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2006/AAER-2468.pdf,data/raw/aaer/2006/AAER-2468.txt 2006,AAER-2467,2006-07-27,LR-19776,"Mark P. Abide, Scott D. Sullivan, Buford Yates, Jr., Betty Vinson and Troy M. Normand, and David F. Myers",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-19776,https://www.sec.gov/files/litigation/complaints/2006/comp19776.pdf,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2006&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2006/AAER-2467.txt 2006,AAER-2464,2006-07-25,LR-19772,"Endocare, Inc., Kevin M. Quilty, and Jerry W. Anderson",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-19772,https://www.sec.gov/files/litigation/complaints/2006/comp19772.pdf,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2006&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2006/AAER-2464.txt 2006,AAER-2466,2006-07-25,34-54208,"James S. Adams, CPA",https://www.sec.gov/files/litigation/admin/2006/34-54208.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2006&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2006/AAER-2466.pdf,data/raw/aaer/2006/AAER-2466.txt 2006,AAER-2465,2006-07-25,34-54207,"Rollin M. Dick, CPA",https://www.sec.gov/files/litigation/admin/2006/34-54207.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2006&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2006/AAER-2465.pdf,data/raw/aaer/2006/AAER-2465.txt 2006,AAER-2463,2006-07-24,34-54197,"Weston L. Smith, CPA",https://www.sec.gov/files/litigation/admin/2006/34-54197.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2006&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2006/AAER-2463.pdf,data/raw/aaer/2006/AAER-2463.txt 2006,AAER-2461,2006-07-20,LR-19766,William T. Owens and Weston L. Smith,https://www.sec.gov/enforcement-litigation/litigation-releases/lr-19766,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2006&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2006/AAER-2461.txt 2006,AAER-2462,2006-07-20,34-54187,"Richard J. Lajoie, Jr.",https://www.sec.gov/files/litigation/admin/2006/34-54187.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2006&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2006/AAER-2462.pdf,data/raw/aaer/2006/AAER-2462.txt 2006,AAER-2460,2006-07-19,34-54172,L. Michael Hart,https://www.sec.gov/files/litigation/admin/2006/34-54172.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2006&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2006/AAER-2460.pdf,data/raw/aaer/2006/AAER-2460.txt 2006,AAER-2459,2006-07-11,34-54128,Marvin Winick,https://www.sec.gov/files/litigation/admin/2006/34-54128.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2006&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2006/AAER-2459.pdf,data/raw/aaer/2006/AAER-2459.txt 2006,AAER-2458,2006-07-07,LR-19756,Rollin M. Dick and James S. Adams,https://www.sec.gov/enforcement-litigation/litigation-releases/lr-19756,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2006&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2006/AAER-2458.txt 2006,AAER-2456,2006-07-05,LR-19754,"John Samson, John G. A. Munro, Ian N. Campbell, and John H. Whelan",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-19754,https://www.sec.gov/files/litigation/complaints/2006/comp19754.pdf,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2006&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2006/AAER-2456.txt 2006,AAER-2457,2006-07-05,34-54099,Craig M. Waggy,https://www.sec.gov/files/litigation/admin/2006/34-54099.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2006&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2006/AAER-2457.pdf,data/raw/aaer/2006/AAER-2457.txt 2006,AAER-2455,2006-06-30,33-8719|34-54076,"Greentech USA, Inc. and Roland L. Breton",https://www.sec.gov/files/litigation/admin/2006/33-8719.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2006&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2006/AAER-2455.pdf,data/raw/aaer/2006/AAER-2455.txt 2006,AAER-2454,2006-06-30,33-8718|34-54075,"Information Architects Corporation, William Overhulser and Michael Clark",https://www.sec.gov/files/litigation/admin/2006/33-8718.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2006&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2006/AAER-2454.pdf,data/raw/aaer/2006/AAER-2454.txt 2006,AAER-2450,2006-06-28,LR-19743,"William T. Owens, et al.",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-19743,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2006&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2006/AAER-2450.txt 2006,AAER-2452,2006-06-28,LR-19746,"Virbac Corporation, Thomas L. Bell, Joseph A. Rougraff, Douglas A. Hubert, James C. Robison, and Craig S. Campbell",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-19746,https://www.sec.gov/files/litigation/admin/2006/33-8716.pdf|https://www.sec.gov/files/litigation/admin/2006/33-8717.pdf,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2006&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2006/AAER-2452.txt 2006,AAER-2453,2006-06-28,33-8717|34-54062,"Walco International, Inc. and James C. Robison",https://www.sec.gov/files/litigation/admin/2006/33-8717.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2006&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2006/AAER-2453.pdf,data/raw/aaer/2006/AAER-2453.txt 2006,AAER-2451,2006-06-28,33-8716|34-54061,"Vedco, Inc. and Craig S. Campbell",https://www.sec.gov/files/litigation/admin/2006/33-8716.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2006&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2006/AAER-2451.pdf,data/raw/aaer/2006/AAER-2451.txt 2006,AAER-2449,2006-06-28,33-8715|34-54057,"Raytheon Company, Daniel P. Burnham, and Aldo R. Servello",https://www.sec.gov/files/litigation/admin/2006/33-8715.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2006&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2006/AAER-2449.pdf,data/raw/aaer/2006/AAER-2449.txt 2006,AAER-2446,2006-06-27,LR-19740,"PowerLinx, Inc. (f/k/a SeaView Video Technology, Inc.), George S. Bernardich III, and James R. Cox",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-19740,https://www.sec.gov/files/litigation/complaints/2006/comp19740.pdf|https://www.sec.gov/files/litigation/admin/2006/34-54048.pdf|https://www.sec.gov/files/litigation/admin/2006/34-54049.pdf,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2006&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2006/AAER-2446.pdf,data/raw/aaer/2006/AAER-2446.txt 2006,AAER-2448,2006-06-27,34-54049,Douglas R. Bauer,https://www.sec.gov/files/litigation/admin/2006/34-54049.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2006&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2006/AAER-2448.pdf,data/raw/aaer/2006/AAER-2448.txt 2006,AAER-2446,2006-06-27,34-54049,Douglas R. Bauer,https://www.sec.gov/files/litigation/admin/2006/34-54049.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2006&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2006/AAER-2446.pdf,data/raw/aaer/2006/AAER-2446.txt 2006,AAER-2447,2006-06-27,34-54048,"Accounting Consultants, Inc., and Carol L. McAtee, CPA",https://www.sec.gov/files/litigation/admin/2006/34-54048.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2006&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2006/AAER-2447.pdf,data/raw/aaer/2006/AAER-2447.txt 2006,AAER-2446,2006-06-27,34-54048,"Accounting Consultants, Inc., and Carol L. McAtee, CPA",https://www.sec.gov/files/litigation/admin/2006/34-54048.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2006&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2006/AAER-2446.pdf,data/raw/aaer/2006/AAER-2446.txt 2006,AAER-2443,2006-06-22,LR-19735,"Scientific-Atlanta, Inc.",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-19735,https://www.sec.gov/files/litigation/complaints/2006/comp19735.pdf|https://www.sec.gov/files/litigation/admin/2006/34-54030.pdf|https://www.sec.gov/files/litigation/admin/2006/34-54031.pdf,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2006&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2006/AAER-2443.pdf,data/raw/aaer/2006/AAER-2443.txt 2006,AAER-2445,2006-06-22,34-54031,Julian W. Eidson,https://www.sec.gov/files/litigation/admin/2006/34-54031.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2006&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2006/AAER-2445.pdf,data/raw/aaer/2006/AAER-2445.txt 2006,AAER-2443,2006-06-22,34-54031,Julian W. Eidson,https://www.sec.gov/files/litigation/admin/2006/34-54031.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2006&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2006/AAER-2443.pdf,data/raw/aaer/2006/AAER-2443.txt 2006,AAER-2444,2006-06-22,34-54030,Wallace G. Haislip,https://www.sec.gov/files/litigation/admin/2006/34-54030.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2006&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2006/AAER-2444.pdf,data/raw/aaer/2006/AAER-2444.txt 2006,AAER-2443,2006-06-22,34-54030,Wallace G. Haislip,https://www.sec.gov/files/litigation/admin/2006/34-54030.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2006&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2006/AAER-2443.pdf,data/raw/aaer/2006/AAER-2443.txt 2006,AAER-2442,2006-06-19,LR-19730,Sanjay Kumar and Stephen Richards,https://www.sec.gov/enforcement-litigation/litigation-releases/lr-19730,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2006&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2006/AAER-2442.txt 2006,AAER-2439,2006-06-07,LR-19720,Greg A. Gadel and Daniel J. Skrypek,https://www.sec.gov/enforcement-litigation/litigation-releases/lr-19720,https://www.sec.gov/files/litigation/complaints/2006/comp19720.pdf,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2006&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2006/AAER-2439.txt 2006,AAER-2440,2006-06-07,LR-19721,Brady M. Schofield,https://www.sec.gov/enforcement-litigation/litigation-releases/lr-19721,https://www.sec.gov/files/litigation/complaints/2006/comp19721.pdf,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2006&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2006/AAER-2440.txt 2006,AAER-2438,2006-06-07,LR-19719,Joseph P. Micatrotto,https://www.sec.gov/enforcement-litigation/litigation-releases/lr-19719,https://www.sec.gov/files/litigation/complaints/2006/comp19719.pdf,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2006&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2006/AAER-2438.txt 2006,AAER-2441,2006-06-07,34-53953,"Nevanna Sacks, CPA",https://www.sec.gov/files/litigation/admin/2006/34-53953.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2006&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2006/AAER-2441.pdf,data/raw/aaer/2006/AAER-2441.txt 2006,AAER-2437,2006-06-06,34-53944,"David A. Rodriguez, CPA",https://www.sec.gov/files/litigation/admin/2006/34-53944.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2006&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2006/AAER-2437.pdf,data/raw/aaer/2006/AAER-2437.txt 2006,AAER-2436,2006-06-02,34-53936,James T. McCurdy,https://www.sec.gov/files/litigation/admin/2006/34-53936.pdf,https://www.sec.gov/files/litigation/admin/2006/34-53936-o.pdf,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2006&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2006/AAER-2436.pdf,data/raw/aaer/2006/AAER-2436.txt 2006,AAER-2435,2006-06-01,34-53929,William T. Owens,https://www.sec.gov/files/litigation/admin/2006/34-53929.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2006&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2006/AAER-2435.pdf,data/raw/aaer/2006/AAER-2435.txt 2006,AAER-2434,2006-05-30,34-53882,Tribune Company,https://www.sec.gov/files/litigation/admin/2006/34-53882.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2006&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2006/AAER-2434.pdf,data/raw/aaer/2006/AAER-2434.txt 2006,AAER-2433,2006-05-23,LR-19710,Federal National Mortgage Association,https://www.sec.gov/enforcement-litigation/litigation-releases/lr-19710,https://www.sec.gov/files/litigation/complaints/2006/comp19710.pdf,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2006&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2006/AAER-2433.txt 2006,AAER-2432,2006-05-18,34-53830,"William D. Baker, CPA",https://www.sec.gov/files/litigation/admin/2006/34-53830.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2006&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2006/AAER-2432.pdf,data/raw/aaer/2006/AAER-2432.txt 2006,AAER-2431,2006-05-17,34-53821,"Kenneth B. Janeski, CPA",https://www.sec.gov/files/litigation/admin/2006/34-53821.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2006&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2006/AAER-2431.pdf,data/raw/aaer/2006/AAER-2431.txt 2006,AAER-2430,2006-05-17,34-53820,"John M. Wong, CPA",https://www.sec.gov/files/litigation/admin/2006/34-53820.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2006&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2006/AAER-2430.pdf,data/raw/aaer/2006/AAER-2430.txt 2006,AAER-2429,2006-05-15,LR-19699,"Exotics.com, Inc.",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-19699,https://www.sec.gov/files/litigation/admin/2006/34-53803.pdf,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2006&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2006/AAER-2429.txt 2006,AAER-2428,2006-05-15,34-53803,"Barry F. Duggan, CGA (Canada)",https://www.sec.gov/files/litigation/admin/2006/34-53803.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2006&month=All&order=field_publish_date&sort=desc&page=1,listing_row,data/raw/aaer/2006/AAER-2428.pdf,data/raw/aaer/2006/AAER-2428.txt 2006,AAER-2427,2006-05-08,34-53766,"James R. Ahrns, Jr., CPA",https://www.sec.gov/files/litigation/admin/2006/34-53766.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2006&month=All&order=field_publish_date&sort=desc&page=1,listing_row,data/raw/aaer/2006/AAER-2427.pdf,data/raw/aaer/2006/AAER-2427.txt 2006,AAER-2426,2006-05-05,34-53762|IC-27312,"Unified Fund Services, Inc. and Michael E. Durham",https://www.sec.gov/files/litigation/admin/2006/34-53762.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2006&month=All&order=field_publish_date&sort=desc&page=1,listing_row,data/raw/aaer/2006/AAER-2426.pdf,data/raw/aaer/2006/AAER-2426.txt 2006,AAER-2425,2006-05-03,LR-19685,"Michael E. Peppel, Ira H. Stanley, Jr. and David J. White",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-19685,https://www.sec.gov/files/litigation/complaints/2006/comp19685.pdf,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2006&month=All&order=field_publish_date&sort=desc&page=1,listing_row,,data/raw/aaer/2006/AAER-2425.txt 2006,AAER-2422,2006-04-27,LR-19673,Ingles Markets Incorporated,https://www.sec.gov/enforcement-litigation/litigation-releases/lr-19673,https://www.sec.gov/files/litigation/complaints/2006/comp19673.pdf,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2006&month=All&order=field_publish_date&sort=desc&page=1,listing_row,,data/raw/aaer/2006/AAER-2422.txt 2006,AAER-2423,2006-04-27,LR-19675,"Lumenis Ltd., Sagi A. Genger and Kevin Morano",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-19675,https://www.sec.gov/files/litigation/complaints/2006/comp19675.pdf,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2006&month=All&order=field_publish_date&sort=desc&page=1,listing_row,,data/raw/aaer/2006/AAER-2423.txt 2006,AAER-2424,2006-04-27,34-53732,"Oil States International, Inc.",https://www.sec.gov/files/litigation/admin/2006/34-53732.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2006&month=All&order=field_publish_date&sort=desc&page=1,listing_row,data/raw/aaer/2006/AAER-2424.pdf,data/raw/aaer/2006/AAER-2424.txt 2006,AAER-2421,2006-04-26,34-53725,"Chaim Schwartzbard, CPA (Israel)",https://www.sec.gov/files/litigation/admin/2006/34-53725.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2006&month=All&order=field_publish_date&sort=desc&page=1,listing_row,data/raw/aaer/2006/AAER-2421.pdf,data/raw/aaer/2006/AAER-2421.txt 2006,AAER-2420,2006-04-25,LR-19668,"Ranko Cucuz, William D. Shovers, Jesus Bonilla-Valdez, Ronald Lee Kolakowski, and HLI Operating Company, Inc., f/k/a Hayes Lemmerz International, Inc.",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-19668,https://www.sec.gov/files/litigation/complaints/2006/comp19668.pdf,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2006&month=All&order=field_publish_date&sort=desc&page=1,listing_row,,data/raw/aaer/2006/AAER-2420.txt 2006,AAER-2419,2006-04-25,34-53718,Greg Jones,https://www.sec.gov/files/litigation/admin/2006/34-53718.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2006&month=All&order=field_publish_date&sort=desc&page=1,listing_row,data/raw/aaer/2006/AAER-2419.pdf,data/raw/aaer/2006/AAER-2419.txt 2006,AAER-2418,2006-04-25,34-53717,Allen Buntin,https://www.sec.gov/files/litigation/admin/2006/34-53717.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2006&month=All&order=field_publish_date&sort=desc&page=1,listing_row,data/raw/aaer/2006/AAER-2418.pdf,data/raw/aaer/2006/AAER-2418.txt 2006,AAER-2417,2006-04-25,34-53716,James Jarrett,https://www.sec.gov/files/litigation/admin/2006/34-53716.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2006&month=All&order=field_publish_date&sort=desc&page=1,listing_row,data/raw/aaer/2006/AAER-2417.pdf,data/raw/aaer/2006/AAER-2417.txt 2006,AAER-2414,2006-04-17,LR-19657,Tyco International Ltd.,https://www.sec.gov/enforcement-litigation/litigation-releases/lr-19657,https://www.sec.gov/files/litigation/complaints/2006/comp19657.pdf,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2006&month=All&order=field_publish_date&sort=desc&page=1,listing_row,,data/raw/aaer/2006/AAER-2414.txt 2006,AAER-2416,2006-04-17,34-53662,"Dale G. Rasmussen, Esq.",https://www.sec.gov/files/litigation/admin/2006/34-53662.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2006&month=All&order=field_publish_date&sort=desc&page=1,listing_row,data/raw/aaer/2006/AAER-2416.pdf,data/raw/aaer/2006/AAER-2416.txt 2006,AAER-2415,2006-04-17,34-53661,"David T. Leboe, CPA",https://www.sec.gov/files/litigation/admin/2006/34-53661.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2006&month=All&order=field_publish_date&sort=desc&page=1,listing_row,data/raw/aaer/2006/AAER-2415.pdf,data/raw/aaer/2006/AAER-2415.txt 2006,AAER-2413,2006-04-13,LR-19656,"Thom A. Faria, Stephen J. McLaughlin and William M. Stickney",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-19656,https://www.sec.gov/files/litigation/complaints/2006/comp19656.pdf,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2006&month=All&order=field_publish_date&sort=desc&page=1,listing_row,,data/raw/aaer/2006/AAER-2413.txt 2006,AAER-2410,2006-04-12,LR-19652,PKF and Anthony Frederick John Mead,https://www.sec.gov/enforcement-litigation/litigation-releases/lr-19652,https://www.sec.gov/files/litigation/complaints/2006/comp19652.pdf,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2006&month=All&order=field_publish_date&sort=desc&page=1,listing_row,,data/raw/aaer/2006/AAER-2410.txt 2006,AAER-2411,2006-04-12,LR-19653,"Dollar General Corp., et al.",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-19653,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2006&month=All&order=field_publish_date&sort=desc&page=1,listing_row,,data/raw/aaer/2006/AAER-2411.txt 2006,AAER-2412,2006-04-12,34-53636,Michael D. Karsch,https://www.sec.gov/files/litigation/admin/2006/34-53636.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2006&month=All&order=field_publish_date&sort=desc&page=1,listing_row,data/raw/aaer/2006/AAER-2412.pdf,data/raw/aaer/2006/AAER-2412.txt 2006,AAER-2409,2006-04-12,33-8675|34-53633,"PKF, Anthony Frederick John Mead, FCA and Stuart John Barnsdall, ACA",https://www.sec.gov/files/litigation/admin/2006/33-8675.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2006&month=All&order=field_publish_date&sort=desc&page=1,listing_row,data/raw/aaer/2006/AAER-2409.pdf,data/raw/aaer/2006/AAER-2409.txt 2006,AAER-2408,2006-04-07,LR-19645,"Exotics.com, Inc., et al.",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-19645,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2006&month=All&order=field_publish_date&sort=desc&page=1,listing_row,,data/raw/aaer/2006/AAER-2408.txt 2006,AAER-2407,2006-04-06,LR-19643,Armand Dauplaise and Bernard Shinder,https://www.sec.gov/enforcement-litigation/litigation-releases/lr-19643,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2006&month=All&order=field_publish_date&sort=desc&page=1,listing_row,,data/raw/aaer/2006/AAER-2407.txt 2006,AAER-2406,2006-03-30,34-53574,"Clete D. Madden, CPA, and David L. Huffman, CPA",https://www.sec.gov/files/litigation/admin/34-53574.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2006&month=All&order=field_publish_date&sort=desc&page=1,listing_row,data/raw/aaer/2006/AAER-2406.pdf,data/raw/aaer/2006/AAER-2406.txt 2006,AAER-2405,2006-03-30,34-53573,"Aron R. Carr, CPA",https://www.sec.gov/files/litigation/admin/34-53573.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2006&month=All&order=field_publish_date&sort=desc&page=1,listing_row,data/raw/aaer/2006/AAER-2405.pdf,data/raw/aaer/2006/AAER-2405.txt 2006,AAER-2401,2006-03-29,LR-19627,Fernando J. Espuelas et al.,https://www.sec.gov/enforcement-litigation/litigation-releases/lr-19627,https://www.sec.gov/files/litigation/complaints/comp19627.pdf,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2006&month=All&order=field_publish_date&sort=desc&page=1,listing_row,,data/raw/aaer/2006/AAER-2401.txt 2006,AAER-2402,2006-03-29,LR-19629,"Eric Tyra, Scott Wynne, Peter Berman, and Scott Carey",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-19629,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2006&month=All&order=field_publish_date&sort=desc&page=1,listing_row,,data/raw/aaer/2006/AAER-2402.txt 2006,AAER-2404,2006-03-29,LR-19630,"Thomas A. Skoulis, Peter M. Frankl, Alan B. Lefkof and William D. Baker",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-19630,https://www.sec.gov/files/litigation/complaints/comp19630.pdf,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2006&month=All&order=field_publish_date&sort=desc&page=1,listing_row,,data/raw/aaer/2006/AAER-2404.txt 2006,AAER-2403,2006-03-29,34-53566,"Netopia, Inc.",https://www.sec.gov/files/litigation/admin/34-53566.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2006&month=All&order=field_publish_date&sort=desc&page=1,listing_row,data/raw/aaer/2006/AAER-2403.pdf,data/raw/aaer/2006/AAER-2403.txt 2006,AAER-2400,2006-03-28,LR-19624,"Gregory A. Brady, et al.",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-19624,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2006&month=All&order=field_publish_date&sort=desc&page=1,listing_row,,data/raw/aaer/2006/AAER-2400.txt 2006,AAER-2399,2006-03-27,LR-19623,David T. Leboe and Dale G. Rasmussen,https://www.sec.gov/enforcement-litigation/litigation-releases/lr-19623,https://www.sec.gov/files/litigation/complaints/comp19623.pdf,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2006&month=All&order=field_publish_date&sort=desc&page=1,listing_row,,data/raw/aaer/2006/AAER-2399.txt 2006,AAER-2398,2006-03-22,LR-19622,"Savvides & Partners/PKF Cyprus, Pavlos Meletiou, R.K. Dhawan and Co., and R.K. Dhawan",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-19622,https://www.sec.gov/files/litigation/complaints/comp19622.pdf,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2006&month=All&order=field_publish_date&sort=desc&page=1,listing_row,,data/raw/aaer/2006/AAER-2398.txt 2006,AAER-2396,2006-03-21,LR-19617,"Bruce Hill, et al.",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-19617,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2006&month=All&order=field_publish_date&sort=desc&page=1,listing_row,,data/raw/aaer/2006/AAER-2396.txt 2006,AAER-2397,2006-03-21,34-53533,"Anthony P. Dolanski, CPA",https://www.sec.gov/files/litigation/admin/34-53533.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2006&month=All&order=field_publish_date&sort=desc&page=1,listing_row,data/raw/aaer/2006/AAER-2397.pdf,data/raw/aaer/2006/AAER-2397.txt 2006,AAER-2394,2006-03-20,LR-19614,"California Amplifier, Inc.",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-19614,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2006&month=All&order=field_publish_date&sort=desc&page=1,listing_row,,data/raw/aaer/2006/AAER-2394.txt 2006,AAER-2395,2006-03-20,34-53517,"Bruce G. Hill, Esq.",https://www.sec.gov/files/litigation/admin/34-53517.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2006&month=All&order=field_publish_date&sort=desc&page=1,listing_row,data/raw/aaer/2006/AAER-2395.pdf,data/raw/aaer/2006/AAER-2395.txt 2006,AAER-2393,2006-03-08,34-53444,"Michael B. Johnson, CPA and Michael Johnson & Co., LLC",https://www.sec.gov/files/litigation/admin/34-53444.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2006&month=All&order=field_publish_date&sort=desc&page=1,listing_row,data/raw/aaer/2006/AAER-2393.pdf,data/raw/aaer/2006/AAER-2393.txt 2006,AAER-2392,2006-03-03,34-53404,"Andrew J. McAdams, CPA",https://www.sec.gov/files/litigation/admin/34-53404.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2006&month=All&order=field_publish_date&sort=desc&page=1,listing_row,data/raw/aaer/2006/AAER-2392.pdf,data/raw/aaer/2006/AAER-2392.txt 2006,AAER-2391,2006-03-02,LR-19585,"Symbol Technologies, Inc., et al.",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-19585,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2006&month=All&order=field_publish_date&sort=desc&page=1,listing_row,,data/raw/aaer/2006/AAER-2391.txt 2006,AAER-2390,2006-03-01,34-53392,"Ronald A. Safran, CPA",https://www.sec.gov/files/litigation/admin/34-53392.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2006&month=All&order=field_publish_date&sort=desc&page=1,listing_row,data/raw/aaer/2006/AAER-2390.pdf,data/raw/aaer/2006/AAER-2390.txt 2006,AAER-2389,2006-03-01,34-53391,"Michael A. Conway, CPA",https://www.sec.gov/files/litigation/admin/34-53391.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2006&month=All&order=field_publish_date&sort=desc&page=1,listing_row,data/raw/aaer/2006/AAER-2389.pdf,data/raw/aaer/2006/AAER-2389.txt 2006,AAER-2388,2006-02-28,34-53387,"Elsie M. Leung, CPA",https://www.sec.gov/files/litigation/admin/34-53387.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2006&month=All&order=field_publish_date&sort=desc&page=1,listing_row,data/raw/aaer/2006/AAER-2388.pdf,data/raw/aaer/2006/AAER-2388.txt 2006,AAER-2382,2006-02-27,LR-19578,"NetEase.com, Inc.",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-19578,https://www.sec.gov/files/litigation/complaints/comp19578.pdf,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2006&month=All&order=field_publish_date&sort=desc&page=1,listing_row,,data/raw/aaer/2006/AAER-2382.txt 2006,AAER-2387,2006-02-27,LR-19580,"Jeffrey P. Jorissen, Gary A. Shiffman and Mary A. Petrella",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-19580,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2006&month=All&order=field_publish_date&sort=desc&page=1,listing_row,,data/raw/aaer/2006/AAER-2387.txt 2006,AAER-2386,2006-02-27,33-8665|34-53381,"Sun Communities, Inc. and Sun Communities Operating Limited Partnership",https://www.sec.gov/files/litigation/admin/33-8665.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2006&month=All&order=field_publish_date&sort=desc&page=1,listing_row,data/raw/aaer/2006/AAER-2386.pdf,data/raw/aaer/2006/AAER-2386.txt 2006,AAER-2385,2006-02-27,34-53380,"Gregory G. Nelson, CPA",https://www.sec.gov/files/litigation/admin/34-53380.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2006&month=All&order=field_publish_date&sort=desc&page=1,listing_row,data/raw/aaer/2006/AAER-2385.pdf,data/raw/aaer/2006/AAER-2385.txt 2006,AAER-2384,2006-02-27,33-8664|34-53379,Helen Haiwen He,https://www.sec.gov/files/litigation/admin/33-8664.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2006&month=All&order=field_publish_date&sort=desc&page=1,listing_row,data/raw/aaer/2006/AAER-2384.pdf,data/raw/aaer/2006/AAER-2384.txt 2006,AAER-2383,2006-02-27,34-53378,"Geoffrey Jie Wei, CPA (China)",https://www.sec.gov/files/litigation/admin/34-53378.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2006&month=All&order=field_publish_date&sort=desc&page=1,listing_row,data/raw/aaer/2006/AAER-2383.pdf,data/raw/aaer/2006/AAER-2383.txt 2006,AAER-2381,2006-02-27,34-53375,Leonard Goldner,https://www.sec.gov/files/litigation/admin/34-53375.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2006&month=All&order=field_publish_date&sort=desc&page=1,listing_row,data/raw/aaer/2006/AAER-2381.pdf,data/raw/aaer/2006/AAER-2381.txt 2006,AAER-2379,2006-02-22,LR-19573,"KPMG LLP, et al.",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-19573,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2006&month=All&order=field_publish_date&sort=desc&page=1,listing_row,,data/raw/aaer/2006/AAER-2379.txt 2006,AAER-2380,2006-02-22,34-53344,"Thomas J. Yoho, CPA",https://www.sec.gov/files/litigation/admin/34-53344.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2006&month=All&order=field_publish_date&sort=desc&page=1,listing_row,data/raw/aaer/2006/AAER-2380.pdf,data/raw/aaer/2006/AAER-2380.txt 2006,AAER-2378,2006-02-17,34-53334,"Scott K. Barton, CPA",https://www.sec.gov/files/litigation/admin/34-53334.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2006&month=All&order=field_publish_date&sort=desc&page=1,listing_row,data/raw/aaer/2006/AAER-2378.pdf,data/raw/aaer/2006/AAER-2378.txt 2006,AAER-2377,2006-02-17,34-53330,"Edward A. Heil, CPA",https://www.sec.gov/files/litigation/admin/34-53330.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2006&month=All&order=field_publish_date&sort=desc&page=1,listing_row,data/raw/aaer/2006/AAER-2377.pdf,data/raw/aaer/2006/AAER-2377.txt 2006,AAER-2375,2006-02-16,LR-19567,"Eric J. McCracken, et al.",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-19567,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2006&month=All&order=field_publish_date&sort=desc&page=1,listing_row,,data/raw/aaer/2006/AAER-2375.txt 2006,AAER-2376,2006-02-16,34-53326,"Kevin Hall, CPA, and Rosemary Meyer, CPA",https://www.sec.gov/files/litigation/admin/34-53326.pdf,https://www.sec.gov/files/litigation/admin/34-53326-o.pdf,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2006&month=All&order=field_publish_date&sort=desc&page=1,listing_row,data/raw/aaer/2006/AAER-2376.pdf,data/raw/aaer/2006/AAER-2376.txt 2006,AAER-2371,2006-02-09,LR-19560,"American International Group, Inc.",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-19560,https://www.sec.gov/files/litigation/complaints/comp19560.pdf,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2006&month=All&order=field_publish_date&sort=desc&page=1,listing_row,,data/raw/aaer/2006/AAER-2371.txt 2006,AAER-2372,2006-02-09,33-8660|34-53265|IA-2486,"Lawrence A. Stoler, CPA",https://www.sec.gov/files/litigation/admin/33-8660.pdf,https://www.sec.gov/files/litigation/admin/33-8660-o.pdf,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2006&month=All&order=field_publish_date&sort=desc&page=1,listing_row,data/raw/aaer/2006/AAER-2372.pdf,data/raw/aaer/2006/AAER-2372.txt 2006,AAER-2374,2006-02-08,LR-19558,Elsie M. Leung,https://www.sec.gov/enforcement-litigation/litigation-releases/lr-19558,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2006&month=All&order=field_publish_date&sort=desc&page=1,listing_row,,data/raw/aaer/2006/AAER-2374.txt 2006,AAER-2372,2006-02-07,LR-19557,"Bruce E. Snyder, Jr.",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-19557,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2006&month=All&order=field_publish_date&sort=desc&page=1,listing_row,data/raw/aaer/2006/AAER-2372.pdf,data/raw/aaer/2006/AAER-2372.txt 2006,AAER-2373,2006-02-07,LR-19557,"Bruce E. Snyder, Jr.",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-19557,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2006&month=All&order=field_publish_date&sort=desc&page=1,listing_row,,data/raw/aaer/2006/AAER-2373.txt 2006,AAER-2370,2006-02-07,34-53236,Cummins Inc.,https://www.sec.gov/files/litigation/admin/34-53236.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2006&month=All&order=field_publish_date&sort=desc&page=1,listing_row,data/raw/aaer/2006/AAER-2370.pdf,data/raw/aaer/2006/AAER-2370.txt 2006,AAER-2369,2006-02-02,LR-19552,"Ronald Ferguson, Elizabeth Monrad, Robert Graham, Christopher Garand, and Christian Milton",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-19552,https://www.sec.gov/files/litigation/complaints/comp19552.pdf,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2006&month=All&order=field_publish_date&sort=desc&page=1,listing_row,,data/raw/aaer/2006/AAER-2369.txt 2006,AAER-2368,2006-01-30,LR-19548,Thomas P. Clark,https://www.sec.gov/enforcement-litigation/litigation-releases/lr-19548,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2006&month=All&order=field_publish_date&sort=desc&page=1,listing_row,,data/raw/aaer/2006/AAER-2368.txt 2006,AAER-2366,2006-01-20,LR-19537,"Stansbury Holdings Corporation, Aldine J. Coffman, Jr., Dennis R. Staal, CPA, Richard E. Sellers, CPA, and Sellers & Associates P.C.",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-19537,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2006&month=All&order=field_publish_date&sort=desc&page=1,listing_row,,data/raw/aaer/2006/AAER-2366.txt 2006,AAER-2365,2006-01-20,LR-19533,"Eric Tyra, Scott Wynne, Peter Berman, and Scott Carey",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-19533,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2006&month=All&order=field_publish_date&sort=desc&page=1,listing_row,,data/raw/aaer/2006/AAER-2365.txt 2006,AAER-2367,2006-01-20,34-53162,"Herbert J. Mortland, CPA, and Mortland & Co., P.C.",https://www.sec.gov/files/litigation/admin/34-53162.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2006&month=All&order=field_publish_date&sort=desc&page=1,listing_row,data/raw/aaer/2006/AAER-2367.pdf,data/raw/aaer/2006/AAER-2367.txt 2006,AAER-2364,2006-01-19,LR-19532,"Sport-Haley, Inc., Steve S. Auger, and Kenneth R. LeCrone",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-19532,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2006&month=All&order=field_publish_date&sort=desc&page=1,listing_row,,data/raw/aaer/2006/AAER-2364.txt 2006,AAER-2363,2006-01-13,34-53125,"William T. Fricke, CPA",https://www.sec.gov/files/litigation/admin/34-53125.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2006&month=All&order=field_publish_date&sort=desc&page=1,listing_row,data/raw/aaer/2006/AAER-2363.pdf,data/raw/aaer/2006/AAER-2363.txt 2006,AAER-2362,2006-01-11,33-8653|34-53100,"Pegasus Satellite Communications, Inc., and Pegasus Media & Communications, Inc.",https://www.sec.gov/files/litigation/admin/33-8653.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2006&month=All&order=field_publish_date&sort=desc&page=1,listing_row,data/raw/aaer/2006/AAER-2362.pdf,data/raw/aaer/2006/AAER-2362.txt 2006,AAER-2360,2006-01-04,LR-19520,"McAfee, Inc.",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-19520,https://www.sec.gov/files/litigation/complaints/comp19520.pdf,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2006&month=All&order=field_publish_date&sort=desc&page=1,listing_row,,data/raw/aaer/2006/AAER-2360.txt 2006,AAER-2361,2006-01-04,LR-19521,"Alan C. Goldsworthy, Walter T. Hilger, and Mark E. Sullivan",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-19521,https://www.sec.gov/files/litigation/complaints/comp19521.pdf,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2006&month=All&order=field_publish_date&sort=desc&page=1,listing_row,,data/raw/aaer/2006/AAER-2361.txt 2006,AAER-2359,2006-01-04,33-8651|34-53049,"Applix, Inc.",https://www.sec.gov/files/litigation/admin/33-8651.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2006&month=All&order=field_publish_date&sort=desc&page=1,listing_row,data/raw/aaer/2006/AAER-2359.pdf,data/raw/aaer/2006/AAER-2359.txt 2007,AAER-2762,2007-12-31,LR-20418,Joseph F. Apuzzo,https://www.sec.gov/enforcement-litigation/litigation-releases/lr-20418,https://www.sec.gov/files/litigation/complaints/2007/comp20418.pdf,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2007&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2007/AAER-2762.txt 2007,AAER-2761,2007-12-27,34-57053,"Richard E. Sellers, CPA, and Lester Rex Andersen, CPA",https://www.sec.gov/files/litigation/admin/2007/34-57053.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2007&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2007/AAER-2761.pdf,data/raw/aaer/2007/AAER-2761.txt 2007,AAER-2760,2007-12-21,LR-20414,Lucent Technologies Inc.,https://www.sec.gov/enforcement-litigation/litigation-releases/lr-20414,https://www.sec.gov/files/litigation/complaints/2007/comp20414.pdf,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2007&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2007/AAER-2760.txt 2007,AAER-2759,2007-12-20,34-57008,"Gregory B. Tayler, CA",https://www.sec.gov/files/litigation/admin/2007/34-57008.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2007&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2007/AAER-2759.pdf,data/raw/aaer/2007/AAER-2759.txt 2007,AAER-2758,2007-12-19,LR-20405,Santo C. Maggio,https://www.sec.gov/enforcement-litigation/litigation-releases/lr-20405,https://www.sec.gov/files/litigation/complaints/2007/comp20405.pdf,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2007&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2007/AAER-2758.txt 2007,AAER-2757,2007-12-12,LR-20396,Michael J. Nolan,https://www.sec.gov/enforcement-litigation/litigation-releases/lr-20396,https://www.sec.gov/files/litigation/complaints/2007/comp20396.pdf,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2007&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2007/AAER-2757.txt 2007,AAER-2755,2007-12-11,LR-20394,"Thomas J. Saiz, and Calderon, Jaham & Osborn, An Accountancy Corporation",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-20394,https://www.sec.gov/files/litigation/complaints/2007/comp20394.pdf,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2007&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2007/AAER-2755.txt 2007,AAER-2756,2007-12-11,34-56942,Anthony P. Dolanski,https://www.sec.gov/files/litigation/admin/2007/34-56942.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2007&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2007/AAER-2756.pdf,data/raw/aaer/2007/AAER-2756.txt 2007,AAER-2754,2007-12-06,LR-20387,"William W. McGuire, M.D.",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-20387,https://www.sec.gov/files/litigation/complaints/2007/comp20387.pdf,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2007&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2007/AAER-2754.txt 2007,AAER-2751,2007-11-26,LR-20369,Michael J. Pietrzak and Maurice W. Furlong,https://www.sec.gov/enforcement-litigation/litigation-releases/lr-20369,https://www.sec.gov/files/litigation/complaints/2007/comp20369.pdf,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2007&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2007/AAER-2751.txt 2007,AAER-2752,2007-11-26,LR-20370,"Chancellor Corporation, et. al.",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-20370,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2007&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2007/AAER-2752.txt 2007,AAER-2753,2007-11-26,LR-20371,Joseph J. Monterosso and Luis E. Vargas,https://www.sec.gov/enforcement-litigation/litigation-releases/lr-20371,https://www.sec.gov/files/litigation/complaints/2007/comp20371.pdf,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2007&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2007/AAER-2753.txt 2007,AAER-2750,2007-11-08,LR-20360,"James N. Stanard, Martin J. Merritt and Michael W. Cash",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-20360,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2007&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2007/AAER-2750.txt 2007,AAER-2749,2007-11-06,34-56755,"Warren Martin, CPA",https://www.sec.gov/files/litigation/admin/2007/34-56755.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2007&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2007/AAER-2749.pdf,data/raw/aaer/2007/AAER-2749.txt 2007,AAER-2748,2007-10-30,LR-20350,Ramoil Management Ltd. et al.,https://www.sec.gov/enforcement-litigation/litigation-releases/lr-20350,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2007&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2007/AAER-2748.txt 2007,AAER-2746,2007-10-25,LR-20345,David H. Brooks,https://www.sec.gov/enforcement-litigation/litigation-releases/lr-20345,https://www.sec.gov/files/litigation/complaints/2007/comp20345.pdf,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2007&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2007/AAER-2746.txt 2007,AAER-2747,2007-10-25,34-56705,"Fred Gold, CPA",https://www.sec.gov/files/litigation/admin/2007/34-56705.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2007&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2007/AAER-2747.pdf,data/raw/aaer/2007/AAER-2747.txt 2007,AAER-2745,2007-10-19,LR-20342,"Fred Gold, et al",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-20342,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2007&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2007/AAER-2745.txt 2007,AAER-2744,2007-10-18,34-56674,"MQ Associates, Inc.",https://www.sec.gov/files/litigation/admin/2007/34-56674.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2007&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2007/AAER-2744.pdf,data/raw/aaer/2007/AAER-2744.txt 2007,AAER-2743,2007-10-18,34-56673,"Thomas C. Gentry, C.P.A.",https://www.sec.gov/files/litigation/admin/2007/34-56673.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2007&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2007/AAER-2743.pdf,data/raw/aaer/2007/AAER-2743.txt 2007,AAER-2741,2007-10-17,LR-20336,"Urs Kamber, Stephan Husi and Richard Jon May",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-20336,https://www.sec.gov/files/litigation/complaints/2007/comp20336.pdf,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2007&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2007/AAER-2741.txt 2007,AAER-2742,2007-10-17,LR-20337,"Cedric Kushner Promotions, Inc., et al.",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-20337,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2007&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2007/AAER-2742.txt 2007,AAER-2740,2007-10-15,LR-20333,Nortel Networks Corporation and Nortel Networks Limited,https://www.sec.gov/enforcement-litigation/litigation-releases/lr-20333,https://www.sec.gov/files/litigation/complaints/2007/comp20333.pdf,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2007&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2007/AAER-2740.txt 2007,AAER-2739,2007-10-02,LR-20320,"Robert D. Doty, Jr. and Gene S. Foster, et al.",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-20320,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2007&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2007/AAER-2739.txt 2007,AAER-2738,2007-09-28,34-56578,"Jamie Olis, CPA",https://www.sec.gov/files/litigation/admin/2007/34-56578.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2007&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2007/AAER-2738.pdf,data/raw/aaer/2007/AAER-2738.txt 2007,AAER-2737,2007-09-28,34-56577,Gene S. Foster,https://www.sec.gov/files/litigation/admin/2007/34-56577.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2007&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2007/AAER-2737.pdf,data/raw/aaer/2007/AAER-2737.txt 2007,AAER-2736,2007-09-28,33-8855|34-56576,"Robert D. Doty, Jr.",https://www.sec.gov/files/litigation/admin/2007/33-8855.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2007&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2007/AAER-2736.pdf,data/raw/aaer/2007/AAER-2736.txt 2007,AAER-2735,2007-09-28,34-56575,"Helen C. Sharkey, CPA",https://www.sec.gov/files/litigation/admin/2007/34-56575.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2007&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2007/AAER-2735.pdf,data/raw/aaer/2007/AAER-2735.txt 2007,AAER-2734,2007-09-28,34-56574,"Walter Cercavschi, CPA",https://www.sec.gov/files/litigation/admin/2007/34-56574.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2007&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2007/AAER-2734.pdf,data/raw/aaer/2007/AAER-2734.txt 2007,AAER-2728,2007-09-27,LR-20304,"Federal Home Loan Mortgage Corporation, et al.",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-20304,https://www.sec.gov/files/litigation/complaints/2007/comp20304.pdf|https://www.sec.gov/files/litigation/admin/2007/33-8850.pdf,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2007&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2007/AAER-2728.pdf,data/raw/aaer/2007/AAER-2728.txt 2007,AAER-2732,2007-09-27,34-56561,"Robert J. Gagalis, CPA",https://www.sec.gov/files/litigation/admin/2007/34-56561.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2007&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2007/AAER-2732.pdf,data/raw/aaer/2007/AAER-2732.txt 2007,AAER-2731,2007-09-27,34-56560,"Hor Chong (David) Boey, CPA",https://www.sec.gov/files/litigation/admin/2007/34-56560.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2007&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2007/AAER-2731.pdf,data/raw/aaer/2007/AAER-2731.txt 2007,AAER-2730,2007-09-27,34-56557,"Tidewater Inc., and James Keith Lousteau, CPA",https://www.sec.gov/files/litigation/admin/2007/34-56557.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2007&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2007/AAER-2730.pdf,data/raw/aaer/2007/AAER-2730.txt 2007,AAER-2729,2007-09-27,33-8850,Robert C. Dean,https://www.sec.gov/files/litigation/admin/2007/33-8850.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2007&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2007/AAER-2729.pdf,data/raw/aaer/2007/AAER-2729.txt 2007,AAER-2728,2007-09-27,33-8850,Robert C. Dean,https://www.sec.gov/files/litigation/admin/2007/33-8850.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2007&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2007/AAER-2728.pdf,data/raw/aaer/2007/AAER-2728.txt 2007,AAER-2733,2007-09-27,34-56562,"Bruce D. Kay, CPA",https://www.sec.gov/files/litigation/admin/2007/34-56562.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2007&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2007/AAER-2733.pdf,data/raw/aaer/2007/AAER-2733.txt 2007,AAER-2727,2007-09-26,34-56533,Bristow Group Inc.,https://www.sec.gov/files/litigation/admin/2007/34-56533.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2007&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2007/AAER-2727.pdf,data/raw/aaer/2007/AAER-2727.txt 2007,AAER-2726,2007-09-25,LR-20296,Chandramowli Srinivasan,https://www.sec.gov/enforcement-litigation/litigation-releases/lr-20296,https://www.sec.gov/files/litigation/complaints/2007/comp20296.pdf|https://www.sec.gov/files/litigation/admin/2007/34-56519.pdf,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2007&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2007/AAER-2726.txt 2007,AAER-2725,2007-09-25,34-56519,Electronic Data Systems Corporation,https://www.sec.gov/files/litigation/admin/2007/34-56519.pdf,https://www.sec.gov/files/litigation/litreleases/2007/lr20296.htm,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2007&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2007/AAER-2725.pdf,data/raw/aaer/2007/AAER-2725.txt 2007,AAER-2724,2007-09-20,34-56486,James M. Materna (CPA),https://www.sec.gov/files/litigation/admin/2007/34-56486.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2007&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2007/AAER-2724.pdf,data/raw/aaer/2007/AAER-2724.txt 2007,AAER-2723,2007-09-20,34-56485,John R. Holtzhauser (CPA),https://www.sec.gov/files/litigation/admin/2007/34-56485.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2007&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2007/AAER-2723.pdf,data/raw/aaer/2007/AAER-2723.txt 2007,AAER-2722,2007-09-20,34-56484,Paul R. Venesky (CPA),https://www.sec.gov/files/litigation/admin/2007/34-56484.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2007&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2007/AAER-2722.pdf,data/raw/aaer/2007/AAER-2722.txt 2007,AAER-2721,2007-09-19,34-56470,"Press C. Southworth, CPA",https://www.sec.gov/files/litigation/admin/2007/34-56470.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2007&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2007/AAER-2721.pdf,data/raw/aaer/2007/AAER-2721.txt 2007,AAER-2720,2007-09-19,34-56469,"Robert M. Harbrecht, CPA and Brian R. Spires, CPA",https://www.sec.gov/files/litigation/admin/2007/34-56469.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2007&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2007/AAER-2720.pdf,data/raw/aaer/2007/AAER-2720.txt 2007,AAER-2719,2007-09-17,LR-20285,Linda Jones and Leslie H. Knox,https://www.sec.gov/enforcement-litigation/litigation-releases/lr-20285,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2007&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2007/AAER-2719.txt 2007,AAER-2718,2007-09-14,34-56445,"Barry M. Budilov, CPA",https://www.sec.gov/files/litigation/admin/2007/34-56445.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2007&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2007/AAER-2718.pdf,data/raw/aaer/2007/AAER-2718.txt 2007,AAER-2691,2007-09-13,34-56411,"F.X. Duffy & Co., Inc. and Kevin P. Duffy, CPA",https://www.sec.gov/files/litigation/admin/2007/34-56411.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2007&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2007/AAER-2691.pdf,data/raw/aaer/2007/AAER-2691.txt 2007,AAER-2690,2007-09-13,34-56410,"Forbush & Associates and Daniel J. Forbush, CPA",https://www.sec.gov/files/litigation/admin/2007/34-56410.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2007&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2007/AAER-2690.pdf,data/raw/aaer/2007/AAER-2690.txt 2007,AAER-2689,2007-09-13,34-56409,"David M. Winings, CPA, An Accountancy Corporation and David M. Winings, CPA",https://www.sec.gov/files/litigation/admin/2007/34-56409.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2007&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2007/AAER-2689.pdf,data/raw/aaer/2007/AAER-2689.txt 2007,AAER-2688,2007-09-13,34-56408,"Darilek, Butler & Co., P.C. and Robert F. Darilek, CPA",https://www.sec.gov/files/litigation/admin/2007/34-56408.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2007&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2007/AAER-2688.pdf,data/raw/aaer/2007/AAER-2688.txt 2007,AAER-2687,2007-09-13,34-56407,"Dan Clasby & Company and Daniel E. Clasby, CPA",https://www.sec.gov/files/litigation/admin/2007/34-56407.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2007&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2007/AAER-2687.pdf,data/raw/aaer/2007/AAER-2687.txt 2007,AAER-2686,2007-09-13,34-56406,"Charles R. Hunt, CPA, PA and Charles R. Hunt, CPA",https://www.sec.gov/files/litigation/admin/2007/34-56406.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2007&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2007/AAER-2686.pdf,data/raw/aaer/2007/AAER-2686.txt 2007,AAER-2685,2007-09-13,34-56405,"Charles J. Birnberg, CPA",https://www.sec.gov/files/litigation/admin/2007/34-56405.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2007&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2007/AAER-2685.pdf,data/raw/aaer/2007/AAER-2685.txt 2007,AAER-2684,2007-09-13,34-56404,"Bujan & Associates, Ltd. and Frank Bujan, CPA",https://www.sec.gov/files/litigation/admin/2007/34-56404.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2007&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2007/AAER-2684.pdf,data/raw/aaer/2007/AAER-2684.txt 2007,AAER-2683,2007-09-13,34-56403,"Bruce Redlin, CPA",https://www.sec.gov/files/litigation/admin/2007/34-56403.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2007&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2007/AAER-2683.pdf,data/raw/aaer/2007/AAER-2683.txt 2007,AAER-2682,2007-09-13,34-56402,"Bray & Associates CPA's, LLC and Arnold D. Bray, CPA",https://www.sec.gov/files/litigation/admin/2007/34-56402.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2007&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2007/AAER-2682.pdf,data/raw/aaer/2007/AAER-2682.txt 2007,AAER-2681,2007-09-13,34-56401,"Beutel Accountancy Corporation and Todd W. Beutel, CPA",https://www.sec.gov/files/litigation/admin/2007/34-56401.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2007&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2007/AAER-2681.pdf,data/raw/aaer/2007/AAER-2681.txt 2007,AAER-2680,2007-09-13,34-56400,"Berger, Apple & Associates, Ltd. and Mitchell S. Seifert, CPA",https://www.sec.gov/files/litigation/admin/2007/34-56400.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2007&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2007/AAER-2680.pdf,data/raw/aaer/2007/AAER-2680.txt 2007,AAER-2679,2007-09-13,34-56399,"Beckman Kirkland & Whitney; James M. Kirkland, CPA; and Robert J. Whitney, CPA",https://www.sec.gov/files/litigation/admin/2007/34-56399.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2007&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2007/AAER-2679.pdf,data/raw/aaer/2007/AAER-2679.txt 2007,AAER-2678,2007-09-13,34-56398,"Andrew M. Smith, CPA",https://www.sec.gov/files/litigation/admin/2007/34-56398.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2007&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2007/AAER-2678.pdf,data/raw/aaer/2007/AAER-2678.txt 2007,AAER-2707,2007-09-13,34-56427,Banker & Co. and Jitendra S. Banker,https://www.sec.gov/files/litigation/admin/2007/34-56427.pdf,https://www.sec.gov/files/litigation/admin/2007/34-56427-o.pdf,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2007&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2007/AAER-2707.pdf,data/raw/aaer/2007/AAER-2707.txt 2007,AAER-2706,2007-09-13,34-56426,"William E. Costello, CPA",https://www.sec.gov/files/litigation/admin/2007/34-56426.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2007&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2007/AAER-2706.pdf,data/raw/aaer/2007/AAER-2706.txt 2007,AAER-2705,2007-09-13,34-56425,"United Financial CPA PC and Anowar Hossain, CPA",https://www.sec.gov/files/litigation/admin/2007/34-56425.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2007&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2007/AAER-2705.pdf,data/raw/aaer/2007/AAER-2705.txt 2007,AAER-2704,2007-09-13,34-56424,"Sanford H. Feibusch, CPA, PC and Sanford H. Feibusch, CPA",https://www.sec.gov/files/litigation/admin/2007/34-56424.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2007&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2007/AAER-2704.pdf,data/raw/aaer/2007/AAER-2704.txt 2007,AAER-2703,2007-09-13,34-56423,"Reed & Taylor, CPAs, P.C. and Robert E. Reed, CPA",https://www.sec.gov/files/litigation/admin/2007/34-56423.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2007&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2007/AAER-2703.pdf,data/raw/aaer/2007/AAER-2703.txt 2007,AAER-2702,2007-09-13,34-56422,"Randy Simpson, CPA, P.C. and Randy R. Simpson, CPA",https://www.sec.gov/files/litigation/admin/2007/34-56422.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2007&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2007/AAER-2702.pdf,data/raw/aaer/2007/AAER-2702.txt 2007,AAER-2701,2007-09-13,34-56421,"Preferred Accounting Services, Inc. and Ana Costales, CPA",https://www.sec.gov/files/litigation/admin/2007/34-56421.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2007&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2007/AAER-2701.pdf,data/raw/aaer/2007/AAER-2701.txt 2007,AAER-2700,2007-09-13,34-56420,"Norman Stumacher, CPA",https://www.sec.gov/files/litigation/admin/2007/34-56420.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2007&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2007/AAER-2700.pdf,data/raw/aaer/2007/AAER-2700.txt 2007,AAER-2699,2007-09-13,34-56419,"Milner and Brock, CPA's and Stephen D. Milner, CPA",https://www.sec.gov/files/litigation/admin/2007/34-56419.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2007&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2007/AAER-2699.pdf,data/raw/aaer/2007/AAER-2699.txt 2007,AAER-2698,2007-09-13,34-56418,"Michael C. Lingerman, CPA",https://www.sec.gov/files/litigation/admin/2007/34-56418.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2007&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2007/AAER-2698.pdf,data/raw/aaer/2007/AAER-2698.txt 2007,AAER-2697,2007-09-13,34-56417,"McNeal, Williamson & Co. and Daniel L. Williamson, CPA",https://www.sec.gov/files/litigation/admin/2007/34-56417.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2007&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2007/AAER-2697.pdf,data/raw/aaer/2007/AAER-2697.txt 2007,AAER-2696,2007-09-13,34-56416,"Joseph Mao, CPA",https://www.sec.gov/files/litigation/admin/2007/34-56416.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2007&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2007/AAER-2696.pdf,data/raw/aaer/2007/AAER-2696.txt 2007,AAER-2695,2007-09-13,34-56415,"Isaac Gordon, CPA",https://www.sec.gov/files/litigation/admin/2007/34-56415.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2007&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2007/AAER-2695.pdf,data/raw/aaer/2007/AAER-2695.txt 2007,AAER-2694,2007-09-13,34-56414,"Henry Schiffer, CPA, An Accountancy Corporation and Henry Schiffer, CPA",https://www.sec.gov/files/litigation/admin/2007/34-56414.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2007&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2007/AAER-2694.pdf,data/raw/aaer/2007/AAER-2694.txt 2007,AAER-2693,2007-09-13,34-56413,"Henry L. Creel Co., Inc. and Henry L. Creel, CPA",https://www.sec.gov/files/litigation/admin/2007/34-56413.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2007&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2007/AAER-2693.pdf,data/raw/aaer/2007/AAER-2693.txt 2007,AAER-2692,2007-09-13,34-56412,"Harvey S. Weingard, CPA",https://www.sec.gov/files/litigation/admin/2007/34-56412.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2007&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2007/AAER-2692.pdf,data/raw/aaer/2007/AAER-2692.txt 2007,AAER-2717,2007-09-13,34-56438,Ferro Corporation and Anthony J. Maikut,https://www.sec.gov/files/litigation/admin/2007/34-56438.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2007&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2007/AAER-2717.pdf,data/raw/aaer/2007/AAER-2717.txt 2007,AAER-2716,2007-09-13,34-56436,"Richard E. Sellers, CPA, and Lester Rex Andersen, CPA",https://www.sec.gov/files/litigation/admin/2007/34-56436.pdf,https://www.sec.gov/files/litigation/admin/2007/34-56436-o.pdf,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2007&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2007/AAER-2716.pdf,data/raw/aaer/2007/AAER-2716.txt 2007,AAER-2715,2007-09-13,34-56435,"Story & Company, P.C. and Brian L. Story, CPA",https://www.sec.gov/files/litigation/admin/2007/34-56435.pdf,https://www.sec.gov/files/litigation/admin/2007/34-56435-o.pdf,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2007&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2007/AAER-2715.pdf,data/raw/aaer/2007/AAER-2715.txt 2007,AAER-2714,2007-09-13,34-56434,"Schuhalter Coughlin & Suozzo PC and Edward J. Suozzo, CPA",https://www.sec.gov/files/litigation/admin/2007/34-56434.pdf,https://www.sec.gov/files/litigation/admin/2007/34-56434-o.pdf,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2007&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2007/AAER-2714.pdf,data/raw/aaer/2007/AAER-2714.txt 2007,AAER-2713,2007-09-13,34-56433,"Michael Deutchman, CPA",https://www.sec.gov/files/litigation/admin/2007/34-56433.pdf,https://www.sec.gov/files/litigation/admin/2007/34-56433-o.pdf,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2007&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2007/AAER-2713.pdf,data/raw/aaer/2007/AAER-2713.txt 2007,AAER-2712,2007-09-13,34-56432,"Jay J. Shapiro, CPA, P.C. and Jay J. Shapiro, CPA",https://www.sec.gov/files/litigation/admin/2007/34-56432.pdf,https://www.sec.gov/files/litigation/admin/2007/34-56432-o.pdf,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2007&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2007/AAER-2712.pdf,data/raw/aaer/2007/AAER-2712.txt 2007,AAER-2711,2007-09-13,34-56431,"Halt, Buzas & Powell, Ltd., Wayne A. Powell, CPA, and Steven R. Halt, CPA",https://www.sec.gov/files/litigation/admin/2007/34-56431.pdf,https://www.sec.gov/files/litigation/admin/2007/34-56431-o.pdf,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2007&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2007/AAER-2711.pdf,data/raw/aaer/2007/AAER-2711.txt 2007,AAER-2710,2007-09-13,34-56430,"Frederick A. Kaden & Co. and Frederick A. Kaden, CPA",https://www.sec.gov/files/litigation/admin/2007/34-56430.pdf,https://www.sec.gov/files/litigation/admin/2007/34-56430-o.pdf,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2007&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2007/AAER-2710.pdf,data/raw/aaer/2007/AAER-2710.txt 2007,AAER-2709,2007-09-13,34-56429,"Choi Dow Ian Hong & Lee Accountancy Corporation and Ernest E. Dow, CPA",https://www.sec.gov/files/litigation/admin/2007/34-56429.pdf,https://www.sec.gov/files/litigation/admin/2007/34-56429-o.pdf,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2007&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2007/AAER-2709.pdf,data/raw/aaer/2007/AAER-2709.txt 2007,AAER-2708,2007-09-13,34-56428,"Carl S. Sanko, CPA",https://www.sec.gov/files/litigation/admin/2007/34-56428.pdf,https://www.sec.gov/files/litigation/admin/2007/34-56428-o.pdf,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2007&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2007/AAER-2708.pdf,data/raw/aaer/2007/AAER-2708.txt 2007,AAER-2676,2007-09-12,LR-20275,"Frank A. Dunn, Douglas C. Beatty, Michael J. Gollogly, MaryAnne E. Pahapill (a.k.a. Mary Anne Poland), Douglas A. Hamilton, Craig A. Johnson, James B. Kinney and Kenneth R.W. Taylor",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-20275,https://www.sec.gov/files/litigation/complaints/2007/comp20275.pdf,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2007&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2007/AAER-2676.txt 2007,AAER-2677,2007-09-12,34-56395,"David Heyman, CPA",https://www.sec.gov/files/litigation/admin/2007/34-56395.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2007&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2007/AAER-2677.pdf,data/raw/aaer/2007/AAER-2677.txt 2007,AAER-2675,2007-09-06,34-56366,Dean A. Nichols,https://www.sec.gov/files/litigation/admin/2007/34-56366.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2007&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2007/AAER-2675.pdf,data/raw/aaer/2007/AAER-2675.txt 2007,AAER-2674,2007-09-05,LR-20266,Saks Incorporated,https://www.sec.gov/enforcement-litigation/litigation-releases/lr-20266,https://www.sec.gov/files/litigation/complaints/2007/comp20266.pdf,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2007&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2007/AAER-2674.txt 2007,AAER-2673,2007-08-30,LR-20261,"Integrated Electrical Services, Inc., Herbert R. Allen, Richard L. China, Thomas E. Stalvey, Ernest P. Breaux, James M. Calcote, and J. Carl Cannon",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-20261,https://www.sec.gov/files/litigation/admin/2007/34-56341.pdf,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2007&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2007/AAER-2673.txt 2007,AAER-2672,2007-08-30,34-56341,"David A. Miller, CPA",https://www.sec.gov/files/litigation/admin/2007/34-56341.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2007&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2007/AAER-2672.pdf,data/raw/aaer/2007/AAER-2672.txt 2007,AAER-2671,2007-08-30,34-56340,"David R. Decker, CPA",https://www.sec.gov/files/litigation/admin/2007/34-56340.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2007&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2007/AAER-2671.pdf,data/raw/aaer/2007/AAER-2671.txt 2007,AAER-2670,2007-08-29,34-56334,Ilona Kay Collins,https://www.sec.gov/files/litigation/admin/2007/34-56334.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2007&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2007/AAER-2670.pdf,data/raw/aaer/2007/AAER-2670.txt 2007,AAER-2669,2007-08-22,34-56301,"Kenneth W. DiFonzo, CPA",https://www.sec.gov/files/litigation/admin/2007/34-56301.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2007&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2007/AAER-2669.pdf,data/raw/aaer/2007/AAER-2669.txt 2007,AAER-2668,2007-08-13,34-56242,"Kevin Hall, CPA, and Rosemary Meyer, CPA",https://www.sec.gov/files/litigation/admin/2007/34-56242.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2007&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2007/AAER-2668.pdf,data/raw/aaer/2007/AAER-2668.txt 2007,AAER-2666,2007-08-09,LR-20233,"Thomas Fisher, Kathleen Halloran, and George Behrens",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-20233,https://www.sec.gov/files/litigation/complaints/2007/comp20233.pdf,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2007&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2007/AAER-2666.txt 2007,AAER-2667,2007-08-09,34-56230,"Jerry Kent Castleman, CPA",https://www.sec.gov/files/litigation/admin/2007/34-56230.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2007&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2007/AAER-2667.pdf,data/raw/aaer/2007/AAER-2667.txt 2007,AAER-2665,2007-08-08,LR-20231,"Michael, Adest & Blumenkrantz, P.C., David Michael, CPA, and Paul Adest, CPA;",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-20231,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2007&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2007/AAER-2665.txt 2007,AAER-2664,2007-08-07,LR-20227,First BanCorp,https://www.sec.gov/enforcement-litigation/litigation-releases/lr-20227,https://www.sec.gov/files/litigation/complaints/2007/comp20227.pdf,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2007&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2007/AAER-2664.txt 2007,AAER-2663,2007-08-06,LR-20225,Jerry K. Castleman and Kathleen M. Lynn,https://www.sec.gov/enforcement-litigation/litigation-releases/lr-20225,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2007&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2007/AAER-2663.txt 2007,AAER-2662,2007-08-01,LR-20221,Carole D. Argo,https://www.sec.gov/enforcement-litigation/litigation-releases/lr-20221,https://www.sec.gov/files/litigation/complaints/2007/comp20221.pdf,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2007&month=All&order=field_publish_date&sort=desc&page=1,listing_row,,data/raw/aaer/2007/AAER-2662.txt 2007,AAER-2661,2007-08-01,LR-20219,"Integrated Silicon Solution, Inc. and Gary L. Fischer",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-20219,https://www.sec.gov/files/litigation/complaints/2007/comp20219.pdf,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2007&month=All&order=field_publish_date&sort=desc&page=1,listing_row,,data/raw/aaer/2007/AAER-2661.txt 2007,AAER-2660,2007-07-31,33-8827|34-56170,"Aspen Technology, Inc.",https://www.sec.gov/files/litigation/admin/2007/33-8827.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2007&month=All&order=field_publish_date&sort=desc&page=1,listing_row,data/raw/aaer/2007/AAER-2660.pdf,data/raw/aaer/2007/AAER-2660.txt 2007,AAER-2659,2007-07-30,LR-20217,Dean A. Nichols,https://www.sec.gov/enforcement-litigation/litigation-releases/lr-20217,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2007&month=All&order=field_publish_date&sort=desc&page=1,listing_row,,data/raw/aaer/2007/AAER-2659.txt 2007,AAER-2654,2007-07-26,LR-20212,"Cardinal Health, Inc.",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-20212,https://www.sec.gov/files/litigation/complaints/2007/comp20212.pdf,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2007&month=All&order=field_publish_date&sort=desc&page=1,listing_row,,data/raw/aaer/2007/AAER-2654.txt 2007,AAER-2657,2007-07-26,LR-20214,"Delta & Pine Land Company and Turk Deltapine, Inc.",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-20214,https://www.sec.gov/files/litigation/complaints/2007/comp20214.pdf|https://www.sec.gov/files/litigation/admin/2007/34-56138.pdf,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2007&month=All&order=field_publish_date&sort=desc&page=1,listing_row,data/raw/aaer/2007/AAER-2657.pdf,data/raw/aaer/2007/AAER-2657.txt 2007,AAER-2658,2007-07-26,34-56138,"Delta & Pine Land Company and Turk Deltapine, Inc.",https://www.sec.gov/files/litigation/admin/2007/34-56138.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2007&month=All&order=field_publish_date&sort=desc&page=1,listing_row,data/raw/aaer/2007/AAER-2658.pdf,data/raw/aaer/2007/AAER-2658.txt 2007,AAER-2656,2007-07-26,34-56137,"Patrick E. Chew, CPA",https://www.sec.gov/files/litigation/admin/2007/34-56137.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2007&month=All&order=field_publish_date&sort=desc&page=1,listing_row,data/raw/aaer/2007/AAER-2656.pdf,data/raw/aaer/2007/AAER-2656.txt 2007,AAER-2655,2007-07-26,34-56136,Anne M. Pember,https://www.sec.gov/files/litigation/admin/2007/34-56136.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2007&month=All&order=field_publish_date&sort=desc&page=1,listing_row,data/raw/aaer/2007/AAER-2655.pdf,data/raw/aaer/2007/AAER-2655.txt 2007,AAER-2652,2007-07-25,LR-20206,"ConAgra Foods, Inc.",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-20206,https://www.sec.gov/files/litigation/complaints/2007/comp20206.pdf,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2007&month=All&order=field_publish_date&sort=desc&page=1,listing_row,,data/raw/aaer/2007/AAER-2652.txt 2007,AAER-2653,2007-07-25,LR-20210,Robert J. Therrien,https://www.sec.gov/enforcement-litigation/litigation-releases/lr-20210,https://www.sec.gov/files/litigation/complaints/2007/comp20210.pdf,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2007&month=All&order=field_publish_date&sort=desc&page=1,listing_row,,data/raw/aaer/2007/AAER-2653.txt 2007,AAER-2650,2007-07-24,LR-20204,John C. Charters and Richard E. Fresia,https://www.sec.gov/enforcement-litigation/litigation-releases/lr-20204,https://www.sec.gov/files/litigation/complaints/2007/comp20204-fresia.pdf,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2007&month=All&order=field_publish_date&sort=desc&page=1,listing_row,,data/raw/aaer/2007/AAER-2650.txt 2007,AAER-2651,2007-07-24,34-56123,"Ayal Rosenthal, CPA",https://www.sec.gov/files/litigation/admin/2007/34-56123.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2007&month=All&order=field_publish_date&sort=desc&page=1,listing_row,data/raw/aaer/2007/AAER-2651.pdf,data/raw/aaer/2007/AAER-2651.txt 2007,AAER-2649,2007-07-19,LR-20202,"David C. Drummond, John P. Hayes, and Patrick E. Murphy, and Patrick T. Chew",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-20202,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2007&month=All&order=field_publish_date&sort=desc&page=1,listing_row,,data/raw/aaer/2007/AAER-2649.txt 2007,AAER-2647,2007-07-19,34-56104,Ernst & Young Chartered Accountants and Denis O'Hogan,https://www.sec.gov/files/litigation/admin/2007/34-56104.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2007&month=All&order=field_publish_date&sort=desc&page=1,listing_row,data/raw/aaer/2007/AAER-2647.pdf,data/raw/aaer/2007/AAER-2647.txt 2007,AAER-2648,2007-07-19,34-56105,"David C. Drummond, John P. Hayes, and Patrick E. Murphy",https://www.sec.gov/files/litigation/admin/2007/34-56105.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2007&month=All&order=field_publish_date&sort=desc&page=1,listing_row,data/raw/aaer/2007/AAER-2648.pdf,data/raw/aaer/2007/AAER-2648.txt 2007,AAER-2641,2007-07-18,LR-20197,Lorine Sweeney and Gary Scherping; Ilona Kay Collin; David Eric Nesvisky; Robert Allen Diehl; Madhavan Sivathanu Pillai,https://www.sec.gov/enforcement-litigation/litigation-releases/lr-20197,https://www.sec.gov/files/litigation/complaints/2007/comp20197-sweeney.pdf|https://www.sec.gov/files/litigation/complaints/2007/comp20197-collins.pdf|https://www.sec.gov/files/litigation/complaints/2007/comp20197-nesvisky.pdf|https://www.sec.gov/files/litigation/complaints/2007/comp20197-diehl.pdf|https://www.sec.gov/files/litigation/complaints/2007/comp20197-pillai.pdf|https://www.sec.gov/files/litigation/admin/2007/33-8825.pdf|https://www.sec.gov/files/litigation/admin/2007/34-56083.pdf|https://www.sec.gov/files/litigation/admin/2007/34-56084.pdf,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2007&month=All&order=field_publish_date&sort=desc&page=1,listing_row,data/raw/aaer/2007/AAER-2641.pdf,data/raw/aaer/2007/AAER-2641.txt 2007,AAER-2642,2007-07-18,LR-20199,"James M. Materna, John R. Holtzhauser, and Paul R. Venesky",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-20199,https://www.sec.gov/files/litigation/complaints/2007/comp20199.pdf|https://www.sec.gov/files/litigation/admin/2007/33-8826.pdf,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2007&month=All&order=field_publish_date&sort=desc&page=1,listing_row,data/raw/aaer/2007/AAER-2642.pdf,data/raw/aaer/2007/AAER-2642.txt 2007,AAER-2646,2007-07-18,34-56097,"Jeffrey McMahon, CPA",https://www.sec.gov/files/litigation/admin/2007/34-56097.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2007&month=All&order=field_publish_date&sort=desc&page=1,listing_row,data/raw/aaer/2007/AAER-2646.pdf,data/raw/aaer/2007/AAER-2646.txt 2007,AAER-2643,2007-07-18,33-8826|34-56089,"OM Group, Inc.",https://www.sec.gov/files/litigation/admin/2007/33-8826.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2007&month=All&order=field_publish_date&sort=desc&page=1,listing_row,data/raw/aaer/2007/AAER-2643.pdf,data/raw/aaer/2007/AAER-2643.txt 2007,AAER-2642,2007-07-18,33-8826|34-56089,"OM Group, Inc.",https://www.sec.gov/files/litigation/admin/2007/33-8826.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2007&month=All&order=field_publish_date&sort=desc&page=1,listing_row,data/raw/aaer/2007/AAER-2642.pdf,data/raw/aaer/2007/AAER-2642.txt 2007,AAER-2640,2007-07-17,34-56087,Jay D. Bolding (CPA),https://www.sec.gov/files/litigation/admin/2007/34-56087.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2007&month=All&order=field_publish_date&sort=desc&page=1,listing_row,data/raw/aaer/2007/AAER-2640.pdf,data/raw/aaer/2007/AAER-2640.txt 2007,AAER-2639,2007-07-17,34-56084,Paul Anthony Davis,https://www.sec.gov/files/litigation/admin/2007/34-56084.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2007&month=All&order=field_publish_date&sort=desc&page=1,listing_row,data/raw/aaer/2007/AAER-2639.pdf,data/raw/aaer/2007/AAER-2639.txt 2007,AAER-2645,2007-07-17,34-56083,Ronald Renjilian,https://www.sec.gov/files/litigation/admin/2007/34-56083.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2007&month=All&order=field_publish_date&sort=desc&page=1,listing_row,data/raw/aaer/2007/AAER-2645.pdf,data/raw/aaer/2007/AAER-2645.txt 2007,AAER-2641,2007-07-17,34-56083,Ronald Renjilian,https://www.sec.gov/files/litigation/admin/2007/34-56083.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2007&month=All&order=field_publish_date&sort=desc&page=1,listing_row,data/raw/aaer/2007/AAER-2641.pdf,data/raw/aaer/2007/AAER-2641.txt 2007,AAER-2644,2007-07-17,33-8825|34-56082,"Quovadx, Inc.",https://www.sec.gov/files/litigation/admin/2007/33-8825.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2007&month=All&order=field_publish_date&sort=desc&page=1,listing_row,data/raw/aaer/2007/AAER-2644.pdf,data/raw/aaer/2007/AAER-2644.txt 2007,AAER-2641,2007-07-17,33-8825|34-56082,"Quovadx, Inc.",https://www.sec.gov/files/litigation/admin/2007/33-8825.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2007&month=All&order=field_publish_date&sort=desc&page=1,listing_row,data/raw/aaer/2007/AAER-2641.pdf,data/raw/aaer/2007/AAER-2641.txt 2007,AAER-2638,2007-07-16,34-56080,"Richard R. Hylland, CPA",https://www.sec.gov/files/litigation/admin/2007/34-56080.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2007&month=All&order=field_publish_date&sort=desc&page=1,listing_row,data/raw/aaer/2007/AAER-2638.pdf,data/raw/aaer/2007/AAER-2638.txt 2007,AAER-2637,2007-07-16,34-56079,"Kurt D. Whitesel, CPA",https://www.sec.gov/files/litigation/admin/2007/34-56079.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2007&month=All&order=field_publish_date&sort=desc&page=1,listing_row,data/raw/aaer/2007/AAER-2637.pdf,data/raw/aaer/2007/AAER-2637.txt 2007,AAER-2636,2007-07-16,34-56078,"Kipp D. Orme, CPA",https://www.sec.gov/files/litigation/admin/2007/34-56078.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2007&month=All&order=field_publish_date&sort=desc&page=1,listing_row,data/raw/aaer/2007/AAER-2636.pdf,data/raw/aaer/2007/AAER-2636.txt 2007,AAER-2634,2007-07-13,34-56066,B. J. Thomas,https://www.sec.gov/files/litigation/admin/2007/34-56066.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2007&month=All&order=field_publish_date&sort=desc&page=1,listing_row,data/raw/aaer/2007/AAER-2634.pdf,data/raw/aaer/2007/AAER-2634.txt 2007,AAER-2635,2007-07-13,34-56074,Paul Kearney,https://www.sec.gov/files/litigation/admin/2007/34-56074.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2007&month=All&order=field_publish_date&sort=desc&page=1,listing_row,data/raw/aaer/2007/AAER-2635.pdf,data/raw/aaer/2007/AAER-2635.txt 2007,AAER-2633,2007-07-12,LR-20193,"Michael F. Shanahan, Sr., et al.",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-20193,https://www.sec.gov/files/litigation/complaints/2007/comp20193.pdf,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2007&month=All&order=field_publish_date&sort=desc&page=1,listing_row,,data/raw/aaer/2007/AAER-2633.txt 2007,AAER-2632,2007-07-09,LR-20185,"Brightpoint, Inc., American International Group, Inc., Phillip Bounsall, John Delaney and Timothy Harcharik",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-20185,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2007&month=All&order=field_publish_date&sort=desc&page=1,listing_row,,data/raw/aaer/2007/AAER-2632.txt 2007,AAER-2630,2007-07-02,LR-20177,"Chancellor Corporation, et al.",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-20177,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2007&month=All&order=field_publish_date&sort=desc&page=1,listing_row,,data/raw/aaer/2007/AAER-2630.txt 2007,AAER-2631,2007-07-02,LR-20178,"Mark Leslie, Kenneth E. Lonchar, Paul A. Sallaberry, Michael M. Cully and Douglas S. Newton",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-20178,https://www.sec.gov/files/litigation/complaints/2007/comp20178.pdf,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2007&month=All&order=field_publish_date&sort=desc&page=1,listing_row,,data/raw/aaer/2007/AAER-2631.txt 2007,AAER-2625,2007-06-29,LR-20173,Michael W. Sulfridge,https://www.sec.gov/enforcement-litigation/litigation-releases/lr-20173,https://www.sec.gov/files/litigation/complaints/2007/comp20173.pdf,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2007&month=All&order=field_publish_date&sort=desc&page=1,listing_row,,data/raw/aaer/2007/AAER-2625.txt 2007,AAER-2629,2007-06-29,LR-20176,"James P. O'Donnell, Jay D. Bolding and Debra L. Keith; Kenneth W. DiFonzo; Dwight J. Goslee and Harry J. Hill",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-20176,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2007&month=All&order=field_publish_date&sort=desc&page=1,listing_row,,data/raw/aaer/2007/AAER-2629.txt 2007,AAER-2628,2007-06-29,34-55996,Dwight J. Goslee and Harry J. Hill,https://www.sec.gov/files/litigation/admin/2007/34-55996.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2007&month=All&order=field_publish_date&sort=desc&page=1,listing_row,data/raw/aaer/2007/AAER-2628.pdf,data/raw/aaer/2007/AAER-2628.txt 2007,AAER-2626,2007-06-29,33-8815|34-55982,"CVS Caremark Corporation, Philip C. Galbo, and Larry Solberg",https://www.sec.gov/files/litigation/admin/2007/33-8815.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2007&month=All&order=field_publish_date&sort=desc&page=1,listing_row,data/raw/aaer/2007/AAER-2626.pdf,data/raw/aaer/2007/AAER-2626.txt 2007,AAER-2627,2007-06-29,34-55987,"Kevin Hall, CPA and Rosemary Meyer, CPA",https://www.sec.gov/files/litigation/opinions/2007/34-55987.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2007&month=All&order=field_publish_date&sort=desc&page=1,listing_row,data/raw/aaer/2007/AAER-2627.pdf,data/raw/aaer/2007/AAER-2627.txt 2007,AAER-2624,2007-06-25,LR-20166,Kevin B. Collins,https://www.sec.gov/enforcement-litigation/litigation-releases/lr-20166,https://www.sec.gov/files/litigation/complaints/2007/comp20166.pdf|https://www.sec.gov/files/litigation/admin/2007/34-55954.pdf,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2007&month=All&order=field_publish_date&sort=desc&page=1,listing_row,,data/raw/aaer/2007/AAER-2624.txt 2007,AAER-2623,2007-06-25,34-55954,International Business Machines Corporation,https://www.sec.gov/files/litigation/admin/2007/34-55954.pdf,https://www.sec.gov/files/litigation/litreleases/2007/lr20166.htm,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2007&month=All&order=field_publish_date&sort=desc&page=1,listing_row,data/raw/aaer/2007/AAER-2623.pdf,data/raw/aaer/2007/AAER-2623.txt 2007,AAER-2621,2007-06-22,LR-20163,Graham,https://www.sec.gov/enforcement-litigation/litigation-releases/lr-20163,https://www.sec.gov/files/litigation/complaints/2007/comp20163.pdf,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2007&month=All&order=field_publish_date&sort=desc&page=1,listing_row,,data/raw/aaer/2007/AAER-2621.txt 2007,AAER-2622,2007-06-22,LR-20164,"Forman, et al.",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-20164,https://www.sec.gov/files/litigation/complaints/2007/comp20164.pdf,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2007&month=All&order=field_publish_date&sort=desc&page=1,listing_row,,data/raw/aaer/2007/AAER-2622.txt 2007,AAER-2619,2007-06-20,LR-20159,Jeffrey McMahon,https://www.sec.gov/enforcement-litigation/litigation-releases/lr-20159,https://www.sec.gov/files/litigation/complaints/2007/comp20159.pdf,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2007&month=All&order=field_publish_date&sort=desc&page=1,listing_row,,data/raw/aaer/2007/AAER-2619.txt 2007,AAER-2620,2007-06-20,34-55933,Cambrex Corporation,https://www.sec.gov/files/litigation/admin/2007/34-55933.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2007&month=All&order=field_publish_date&sort=desc&page=1,listing_row,data/raw/aaer/2007/AAER-2620.pdf,data/raw/aaer/2007/AAER-2620.txt 2007,AAER-2618,2007-06-20,34-55931,Allied Capital Corporation,https://www.sec.gov/files/litigation/admin/2007/34-55931.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2007&month=All&order=field_publish_date&sort=desc&page=1,listing_row,data/raw/aaer/2007/AAER-2618.pdf,data/raw/aaer/2007/AAER-2618.txt 2007,AAER-2617,2007-06-18,LR-20156,Tom Shanahan and Clem Hannon,https://www.sec.gov/enforcement-litigation/litigation-releases/lr-20156,https://www.sec.gov/files/litigation/complaints/2007/comp20156.pdf,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2007&month=All&order=field_publish_date&sort=desc&page=1,listing_row,,data/raw/aaer/2007/AAER-2617.txt 2007,AAER-2615,2007-06-08,34-55887,"Raymond L. Mathiasen, CPA",https://www.sec.gov/files/litigation/admin/2007/34-55887.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2007&month=All&order=field_publish_date&sort=desc&page=1,listing_row,data/raw/aaer/2007/AAER-2615.pdf,data/raw/aaer/2007/AAER-2615.txt 2007,AAER-2616,2007-06-05,34-55858,International Business Machines Corporation,https://www.sec.gov/files/litigation/admin/2007/34-55858.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2007&month=All&order=field_publish_date&sort=desc&page=1,listing_row,data/raw/aaer/2007/AAER-2616.pdf,data/raw/aaer/2007/AAER-2616.txt 2007,AAER-2614,2007-06-01,LR-20138,"Joseph P. Nacchio, Robert S. Woodruff, Robin R. Szeliga, Afshin Mohebbi, James J. Kozlowski and Frank T. Noyes",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-20138,https://www.sec.gov/files/litigation/complaints/2007/comp20138.pdf|https://www.sec.gov/files/litigation/admin/2007/34-55842.pdf,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2007&month=All&order=field_publish_date&sort=desc&page=1,listing_row,,data/raw/aaer/2007/AAER-2614.txt 2007,AAER-2613,2007-06-01,34-55842,Robin R. Szeliga (CPA),https://www.sec.gov/files/litigation/admin/2007/34-55842.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2007&month=All&order=field_publish_date&sort=desc&page=1,listing_row,data/raw/aaer/2007/AAER-2613.pdf,data/raw/aaer/2007/AAER-2613.txt 2007,AAER-2611,2007-05-23,LR-20125,"The BISYS Group, Inc.",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-20125,https://www.sec.gov/files/litigation/complaints/2007/comp20125.pdf,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2007&month=All&order=field_publish_date&sort=desc&page=1,listing_row,,data/raw/aaer/2007/AAER-2611.txt 2007,AAER-2612,2007-05-23,LR-20126,Arthur A. Goodwin,https://www.sec.gov/enforcement-litigation/litigation-releases/lr-20126,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2007&month=All&order=field_publish_date&sort=desc&page=1,listing_row,,data/raw/aaer/2007/AAER-2612.txt 2007,AAER-2610,2007-05-22,LR-20124,Gerald H. Levine and Marie A. Levine,https://www.sec.gov/enforcement-litigation/litigation-releases/lr-20124,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2007&month=All&order=field_publish_date&sort=desc&page=1,listing_row,,data/raw/aaer/2007/AAER-2610.txt 2007,AAER-2609,2007-05-14,LR-20114,Gayle Spence Luacaw,https://www.sec.gov/enforcement-litigation/litigation-releases/lr-20114,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2007&month=All&order=field_publish_date&sort=desc&page=1,listing_row,,data/raw/aaer/2007/AAER-2609.txt 2007,AAER-2608,2007-05-10,LR-20110,"Penthouse International, Inc., Charles Samel and Jason Galanis",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-20110,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2007&month=All&order=field_publish_date&sort=desc&page=1,listing_row,,data/raw/aaer/2007/AAER-2608.txt 2007,AAER-2607,2007-05-08,34-55725,"Motorola, Inc.",https://www.sec.gov/files/litigation/admin/2007/34-55725.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2007&month=All&order=field_publish_date&sort=desc&page=1,listing_row,data/raw/aaer/2007/AAER-2607.pdf,data/raw/aaer/2007/AAER-2607.txt 2007,AAER-2606,2007-05-03,LR-20104,Gary V. Morris,https://www.sec.gov/enforcement-litigation/litigation-releases/lr-20104,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2007&month=All&order=field_publish_date&sort=desc&page=1,listing_row,,data/raw/aaer/2007/AAER-2606.txt 2007,AAER-2604,2007-05-02,LR-20100,"Capitol Distributing, LLC and Terry M. Phillips",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-20100,https://www.sec.gov/files/litigation/complaints/2007/comp20100.pdf|https://www.sec.gov/files/litigation/admin/2007/34-55696.pdf,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2007&month=All&order=field_publish_date&sort=desc&page=1,listing_row,data/raw/aaer/2007/AAER-2604.pdf,data/raw/aaer/2007/AAER-2604.txt 2007,AAER-2605,2007-05-02,34-55696,Terry M. Phillips,https://www.sec.gov/files/litigation/admin/2007/34-55696.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2007&month=All&order=field_publish_date&sort=desc&page=1,listing_row,data/raw/aaer/2007/AAER-2605.pdf,data/raw/aaer/2007/AAER-2605.txt 2007,AAER-2604,2007-05-02,34-55696,Terry M. Phillips,https://www.sec.gov/files/litigation/admin/2007/34-55696.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2007&month=All&order=field_publish_date&sort=desc&page=1,listing_row,data/raw/aaer/2007/AAER-2604.pdf,data/raw/aaer/2007/AAER-2604.txt 2007,AAER-2603,2007-04-30,LR-20096,"Richard D. Power, Edward Federman, and Richard J. ""Skip"" Heger",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-20096,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2007&month=All&order=field_publish_date&sort=desc&page=1,listing_row,,data/raw/aaer/2007/AAER-2603.txt 2007,AAER-2602,2007-04-26,LR-20094,Baker Hughes Incorporated and Roy Fearnley,https://www.sec.gov/enforcement-litigation/litigation-releases/lr-20094,https://www.sec.gov/files/litigation/complaints/2007/comp20094.pdf,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2007&month=All&order=field_publish_date&sort=desc&page=1,listing_row,,data/raw/aaer/2007/AAER-2602.txt 2007,AAER-2601,2007-04-25,LR-20091,"Merle D. Lewis, Richard R. Hylland, Kipp D. Orme, and Kurt D. Whitesel",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-20091,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2007&month=All&order=field_publish_date&sort=desc&page=1,listing_row,,data/raw/aaer/2007/AAER-2601.txt 2007,AAER-2600,2007-04-25,LR-20089,"Cosmo Corigliano, Anne M. Pember, Casper Sabatino, and Kevin T. Kearney, Defendants, and Agnes T. Corigliano, Carleton H. Pember IV, and Mary Louise Scully, Relief Defendants",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-20089,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2007&month=All&order=field_publish_date&sort=desc&page=1,listing_row,,data/raw/aaer/2007/AAER-2600.txt 2007,AAER-2599,2007-04-23,LR-20084,Richard M. Scrushy,https://www.sec.gov/enforcement-litigation/litigation-releases/lr-20084,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2007&month=All&order=field_publish_date&sort=desc&page=1,listing_row,,data/raw/aaer/2007/AAER-2599.txt 2007,AAER-2598,2007-04-20,LR-20083,Bernard Shinder,https://www.sec.gov/enforcement-litigation/litigation-releases/lr-20083,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2007&month=All&order=field_publish_date&sort=desc&page=1,listing_row,,data/raw/aaer/2007/AAER-2598.txt 2007,AAER-2597,2007-04-19,LR-20082,Sanjay Kumar and Stephen Richards,https://www.sec.gov/enforcement-litigation/litigation-releases/lr-20082,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2007&month=All&order=field_publish_date&sort=desc&page=1,listing_row,,data/raw/aaer/2007/AAER-2597.txt 2007,AAER-2596,2007-04-12,34-55623,Lesley Don Cole (CPA),https://www.sec.gov/files/litigation/admin/2007/34-55623.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2007&month=All&order=field_publish_date&sort=desc&page=1,listing_row,data/raw/aaer/2007/AAER-2596.pdf,data/raw/aaer/2007/AAER-2596.txt 2007,AAER-2595,2007-04-12,34-55622,Jimmy Lynn Bradley,https://www.sec.gov/files/litigation/admin/2007/34-55622.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2007&month=All&order=field_publish_date&sort=desc&page=1,listing_row,data/raw/aaer/2007/AAER-2595.pdf,data/raw/aaer/2007/AAER-2595.txt 2007,AAER-2594,2007-04-09,34-55603,Lindsey P. Vinson,https://www.sec.gov/files/litigation/admin/2007/34-55603.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2007&month=All&order=field_publish_date&sort=desc&page=1,listing_row,data/raw/aaer/2007/AAER-2594.pdf,data/raw/aaer/2007/AAER-2594.txt 2007,AAER-2593,2007-04-05,34-55587,"Myron F. Olesnyckyj, Esq.",https://www.sec.gov/files/litigation/admin/2007/34-55587.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2007&month=All&order=field_publish_date&sort=desc&page=1,listing_row,data/raw/aaer/2007/AAER-2593.pdf,data/raw/aaer/2007/AAER-2593.txt 2007,AAER-2592,2007-04-03,LR-20068,Jimmy Lynn Bradley and Lesley Don Cole,https://www.sec.gov/enforcement-litigation/litigation-releases/lr-20068,https://www.sec.gov/files/litigation/complaints/2007/comp20068.pdf,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2007&month=All&order=field_publish_date&sort=desc&page=1,listing_row,,data/raw/aaer/2007/AAER-2592.txt 2007,AAER-2589,2007-04-02,LR-20064,"Martin E. Kenney, Jr.",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-20064,https://www.sec.gov/files/litigation/complaints/2007/comp20064.pdf,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2007&month=All&order=field_publish_date&sort=desc&page=1,listing_row,,data/raw/aaer/2007/AAER-2589.txt 2007,AAER-2591,2007-04-02,LR-20067,"Tenet Healthcare Corporation, David L. Dennis, Thomas B. Mackey, Christi R. Sulzbach, and Raymond L. Mathiasen",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-20067,https://www.sec.gov/files/litigation/complaints/2007/comp20067.pdf,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2007&month=All&order=field_publish_date&sort=desc&page=1,listing_row,,data/raw/aaer/2007/AAER-2591.txt 2007,AAER-2590,2007-04-02,34-55568,Danny Edward Moudy,https://www.sec.gov/files/litigation/admin/2007/34-55568.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2007&month=All&order=field_publish_date&sort=desc&page=1,listing_row,data/raw/aaer/2007/AAER-2590.pdf,data/raw/aaer/2007/AAER-2590.txt 2007,AAER-2586,2007-03-29,LR-20059,David McQuillin,https://www.sec.gov/enforcement-litigation/litigation-releases/lr-20059,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2007&month=All&order=field_publish_date&sort=desc&page=1,listing_row,,data/raw/aaer/2007/AAER-2586.txt 2007,AAER-2588,2007-03-29,34-55556,"Atlas Air Worldwide Holdings, Inc.",https://www.sec.gov/files/litigation/admin/2007/34-55556.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2007&month=All&order=field_publish_date&sort=desc&page=1,listing_row,data/raw/aaer/2007/AAER-2588.pdf,data/raw/aaer/2007/AAER-2588.txt 2007,AAER-2587,2007-03-29,34-55554,"Amber Schatz, CPA",https://www.sec.gov/files/litigation/admin/2007/34-55554.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2007&month=All&order=field_publish_date&sort=desc&page=1,listing_row,data/raw/aaer/2007/AAER-2587.pdf,data/raw/aaer/2007/AAER-2587.txt 2007,AAER-2584,2007-03-28,LR-20058,Jordan H. Mintz and Rex R. Rogers,https://www.sec.gov/enforcement-litigation/litigation-releases/lr-20058,https://www.sec.gov/files/litigation/complaints/2007/comp20058.pdf,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2007&month=All&order=field_publish_date&sort=desc&page=1,listing_row,,data/raw/aaer/2007/AAER-2584.txt 2007,AAER-2585,2007-03-28,34-55551,"Edward S. Pliner, CPA",https://www.sec.gov/files/litigation/admin/2007/34-55551.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2007&month=All&order=field_publish_date&sort=desc&page=1,listing_row,data/raw/aaer/2007/AAER-2585.pdf,data/raw/aaer/2007/AAER-2585.txt 2007,AAER-2583,2007-03-27,LR-20056,Myron F. Olesnyckyj,https://www.sec.gov/enforcement-litigation/litigation-releases/lr-20056,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2007&month=All&order=field_publish_date&sort=desc&page=1,listing_row,,data/raw/aaer/2007/AAER-2583.txt 2007,AAER-2581,2007-03-26,LR-20055,"Collins & Aikman Corporation, David A. Stockman, J. Michael Stepp, Gerald E. Jones, David R. Cosgrove, John G. Galante, Elkin B. McCallum, Paul C. Barnaba, Christopher M. Williams and Thomas V. Gougherty",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-20055,https://www.sec.gov/files/litigation/complaints/2007/comp20055.pdf,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2007&month=All&order=field_publish_date&sort=desc&page=1,listing_row,,data/raw/aaer/2007/AAER-2581.txt 2007,AAER-2580,2007-03-26,34-55523,Ernst & Young LLP,https://www.sec.gov/files/litigation/admin/2007/34-55523.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2007&month=All&order=field_publish_date&sort=desc&page=1,listing_row,data/raw/aaer/2007/AAER-2580.pdf,data/raw/aaer/2007/AAER-2580.txt 2007,AAER-2582,2007-03-16,LR-20043,"Conrad M. Black, F. David Radler and Hollinger Inc.",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-20043,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2007&month=All&order=field_publish_date&sort=desc&page=1,listing_row,,data/raw/aaer/2007/AAER-2582.txt 2007,AAER-2577,2007-03-15,LR-20041,"Franklyn A. Caine, Edward S. Pliner, and James E. Gray",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-20041,https://www.sec.gov/files/litigation/complaints/2007/comp20041fac.pdf|https://www.sec.gov/files/litigation/complaints/2007/comp20041esp.pdf|https://www.sec.gov/files/litigation/complaints/2007/comp20041jeg.pdf,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2007&month=All&order=field_publish_date&sort=desc&page=1,listing_row,,data/raw/aaer/2007/AAER-2577.txt 2007,AAER-2578,2007-03-15,33-8790|34-55476,Franklyn A. Caine,https://www.sec.gov/files/litigation/admin/2007/33-8790.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2007&month=All&order=field_publish_date&sort=desc&page=1,listing_row,data/raw/aaer/2007/AAER-2578.pdf,data/raw/aaer/2007/AAER-2578.txt 2007,AAER-2576,2007-03-12,LR-20036,"Frank A. Dunn, Douglas C. Beatty, Michael J. Gollogly and MaryAnne E. Pahapill (a.k.a. Mary Anne Poland)",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-20036,https://www.sec.gov/files/litigation/complaints/2007/comp20036.pdf,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2007&month=All&order=field_publish_date&sort=desc&page=1,listing_row,,data/raw/aaer/2007/AAER-2576.txt 2007,AAER-2574,2007-03-09,34-55432,Steven J. Landmann,https://www.sec.gov/files/litigation/admin/2007/34-55432.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2007&month=All&order=field_publish_date&sort=desc&page=1,listing_row,data/raw/aaer/2007/AAER-2574.pdf,data/raw/aaer/2007/AAER-2574.txt 2007,AAER-2575,2007-03-09,34-55434,C. Burt Duren,https://www.sec.gov/files/litigation/admin/2007/34-55434.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2007&month=All&order=field_publish_date&sort=desc&page=1,listing_row,data/raw/aaer/2007/AAER-2575.pdf,data/raw/aaer/2007/AAER-2575.txt 2007,AAER-2573,2007-03-07,34-55416,NorthWestern Corporation,https://www.sec.gov/files/litigation/admin/2007/34-55416.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2007&month=All&order=field_publish_date&sort=desc&page=1,listing_row,data/raw/aaer/2007/AAER-2573.pdf,data/raw/aaer/2007/AAER-2573.txt 2007,AAER-2572,2007-03-06,LR-20029,Charles Michael Martin,https://www.sec.gov/enforcement-litigation/litigation-releases/lr-20029,https://www.sec.gov/files/litigation/complaints/2007/comp20029.pdf,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2007&month=All&order=field_publish_date&sort=desc&page=1,listing_row,,data/raw/aaer/2007/AAER-2572.txt 2007,AAER-2570,2007-03-02,34-55384,John Paul Orr,https://www.sec.gov/files/litigation/admin/2007/34-55384.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2007&month=All&order=field_publish_date&sort=desc&page=1,listing_row,data/raw/aaer/2007/AAER-2570.pdf,data/raw/aaer/2007/AAER-2570.txt 2007,AAER-2569,2007-03-02,34-55383,David C. Kirkpatrick,https://www.sec.gov/files/litigation/admin/2007/34-55383.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2007&month=All&order=field_publish_date&sort=desc&page=1,listing_row,data/raw/aaer/2007/AAER-2569.pdf,data/raw/aaer/2007/AAER-2569.txt 2007,AAER-2568,2007-03-01,LR-20025,"Leonard M. Snyder, H. Dane Reynolds, C. Burt Duren, and Carey Johnson",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-20025,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2007&month=All&order=field_publish_date&sort=desc&page=1,listing_row,,data/raw/aaer/2007/AAER-2568.txt 2007,AAER-2567,2007-02-28,LR-20020,Kent H. Roberts,https://www.sec.gov/enforcement-litigation/litigation-releases/lr-20020,https://www.sec.gov/files/litigation/complaints/2007/comp20020.pdf,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2007&month=All&order=field_publish_date&sort=desc&page=1,listing_row,,data/raw/aaer/2007/AAER-2567.txt 2007,AAER-2566,2007-02-27,34-55359,"Robert A. Ness, Jr.",https://www.sec.gov/files/litigation/admin/2007/34-55359.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2007&month=All&order=field_publish_date&sort=desc&page=1,listing_row,data/raw/aaer/2007/AAER-2566.pdf,data/raw/aaer/2007/AAER-2566.txt 2007,AAER-2565,2007-02-26,LR-20019,Matthew E. Kopsky and Ronald W. Davis,https://www.sec.gov/enforcement-litigation/litigation-releases/lr-20019,https://www.sec.gov/files/litigation/complaints/2007/comp20019.pdf,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2007&month=All&order=field_publish_date&sort=desc&page=1,listing_row,,data/raw/aaer/2007/AAER-2565.txt 2007,AAER-2562,2007-02-21,LR-20008,Veritas Software Corporation,https://www.sec.gov/enforcement-litigation/litigation-releases/lr-20008,https://www.sec.gov/files/litigation/complaints/2007/comp20008.pdf,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2007&month=All&order=field_publish_date&sort=desc&page=1,listing_row,,data/raw/aaer/2007/AAER-2562.txt 2007,AAER-2563,2007-02-21,LR-20009,"Bennett Environmental, Inc., John A. Bennett, Robert P.G. Griffiths and Richard L. Stern",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-20009,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2007&month=All&order=field_publish_date&sort=desc&page=1,listing_row,,data/raw/aaer/2007/AAER-2563.txt 2007,AAER-2564,2007-02-21,34-55324,Anthony L. Hurley,https://www.sec.gov/files/litigation/admin/2007/34-55324.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2007&month=All&order=field_publish_date&sort=desc&page=1,listing_row,data/raw/aaer/2007/AAER-2564.pdf,data/raw/aaer/2007/AAER-2564.txt 2007,AAER-2561,2007-02-16,LR-20006,"Keith G. Baxter, et. al.",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-20006,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2007&month=All&order=field_publish_date&sort=desc&page=1,listing_row,,data/raw/aaer/2007/AAER-2561.txt 2007,AAER-2560,2007-02-16,34-55310,"Richard A. Causey, CPA",https://www.sec.gov/files/litigation/admin/2007/34-55310.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2007&month=All&order=field_publish_date&sort=desc&page=2,listing_row,data/raw/aaer/2007/AAER-2560.pdf,data/raw/aaer/2007/AAER-2560.txt 2007,AAER-2558,2007-02-15,LR-20004,Myron F. Olesnyckyj,https://www.sec.gov/enforcement-litigation/litigation-releases/lr-20004,https://www.sec.gov/files/litigation/complaints/2007/comp20004.pdf,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2007&month=All&order=field_publish_date&sort=desc&page=2,listing_row,,data/raw/aaer/2007/AAER-2558.txt 2007,AAER-2559,2007-02-15,LR-20005,"Gregory A. Brady, et al.",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-20005,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2007&month=All&order=field_publish_date&sort=desc&page=2,listing_row,,data/raw/aaer/2007/AAER-2559.txt 2007,AAER-2557,2007-02-14,LR-20003,Ryan Ashley Brant,https://www.sec.gov/enforcement-litigation/litigation-releases/lr-20003,https://www.sec.gov/files/litigation/complaints/2007/comp20003.pdf,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2007&month=All&order=field_publish_date&sort=desc&page=2,listing_row,,data/raw/aaer/2007/AAER-2557.txt 2007,AAER-2554,2007-02-13,LR-20000,The Dow Chemical Company,https://www.sec.gov/enforcement-litigation/litigation-releases/lr-20000,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2007&month=All&order=field_publish_date&sort=desc&page=2,listing_row,,data/raw/aaer/2007/AAER-2554.txt 2007,AAER-2556,2007-02-13,LR-20001,Patel et al.,https://www.sec.gov/enforcement-litigation/litigation-releases/lr-20001,https://www.sec.gov/files/litigation/complaints/2007/comp20001.pdf,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2007&month=All&order=field_publish_date&sort=desc&page=2,listing_row,,data/raw/aaer/2007/AAER-2556.txt 2007,AAER-2555,2007-02-13,34-55281,The Dow Chemical Company,https://www.sec.gov/files/litigation/admin/2007/34-55281.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2007&month=All&order=field_publish_date&sort=desc&page=2,listing_row,data/raw/aaer/2007/AAER-2555.pdf,data/raw/aaer/2007/AAER-2555.txt 2007,AAER-2553,2007-02-12,LR-19997,Enrique (Henry) Fiallo,https://www.sec.gov/enforcement-litigation/litigation-releases/lr-19997,https://www.sec.gov/files/litigation/complaints/2007/comp19997.pdf,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2007&month=All&order=field_publish_date&sort=desc&page=2,listing_row,,data/raw/aaer/2007/AAER-2553.txt 2007,AAER-2552,2007-02-09,LR-19996,Richard A. Causey,https://www.sec.gov/enforcement-litigation/litigation-releases/lr-19996,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2007&month=All&order=field_publish_date&sort=desc&page=2,listing_row,,data/raw/aaer/2007/AAER-2552.txt 2007,AAER-2550,2007-02-06,LR-19989,RenaissanceRe Holdings Ltd.,https://www.sec.gov/enforcement-litigation/litigation-releases/lr-19989,https://www.sec.gov/files/litigation/complaints/2007/comp19989.pdf,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2007&month=All&order=field_publish_date&sort=desc&page=2,listing_row,,data/raw/aaer/2007/AAER-2550.txt 2007,AAER-2551,2007-02-06,LR-19990,Steven J. Landmann and Gary C. Gerhardt,https://www.sec.gov/enforcement-litigation/litigation-releases/lr-19990,https://www.sec.gov/files/litigation/complaints/2007/comp19990gcg.pdf|https://www.sec.gov/files/litigation/complaints/2007/comp19990sjl.pdf,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2007&month=All&order=field_publish_date&sort=desc&page=2,listing_row,,data/raw/aaer/2007/AAER-2551.txt 2007,AAER-2549,2007-01-30,34-55199,"William F. Sorin, Esq.",https://www.sec.gov/files/litigation/admin/2007/34-55199.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2007&month=All&order=field_publish_date&sort=desc&page=2,listing_row,data/raw/aaer/2007/AAER-2549.pdf,data/raw/aaer/2007/AAER-2549.txt 2007,AAER-2547,2007-01-29,LR-19982,MBIA Inc.,https://www.sec.gov/enforcement-litigation/litigation-releases/lr-19982,https://www.sec.gov/files/litigation/complaints/2007/comp19982.pdf|https://www.sec.gov/files/litigation/admin/2007/33-8776.pdf,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2007&month=All&order=field_publish_date&sort=desc&page=2,listing_row,data/raw/aaer/2007/AAER-2547.pdf,data/raw/aaer/2007/AAER-2547.txt 2007,AAER-2548,2007-01-29,33-8776|34-55184,MBIA Inc.,https://www.sec.gov/files/litigation/admin/2007/33-8776.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2007&month=All&order=field_publish_date&sort=desc&page=2,listing_row,data/raw/aaer/2007/AAER-2548.pdf,data/raw/aaer/2007/AAER-2548.txt 2007,AAER-2546,2007-01-23,LR-19977,"Edward A. Kiley, et al.",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-19977,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2007&month=All&order=field_publish_date&sort=desc&page=2,listing_row,,data/raw/aaer/2007/AAER-2546.txt 2007,AAER-2545,2007-01-23,34-55149,"Suzanne Brown, CPA",https://www.sec.gov/files/litigation/admin/2007/34-55149.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2007&month=All&order=field_publish_date&sort=desc&page=2,listing_row,data/raw/aaer/2007/AAER-2545.pdf,data/raw/aaer/2007/AAER-2545.txt 2007,AAER-2544,2007-01-22,LR-19975,"Gary Bell, Joseph Grendys, Anthony Holohan, and Michael Smith; Carl A. Allen; Donald Childers; John Crowder; Chris Jakubek; John King; Steve LeBarron; Patrick Penderghast; Frank Riggio; and Richard Vecchia",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-19975,https://www.sec.gov/files/litigation/complaints/2007/comp19975gb.pdf|https://www.sec.gov/files/litigation/complaints/2007/comp19975ca.pdf|https://www.sec.gov/files/litigation/complaints/2007/comp19975dc.pdf|https://www.sec.gov/files/litigation/complaints/2007/comp19975jc.pdf|https://www.sec.gov/files/litigation/complaints/2007/comp19975cj.pdf|https://www.sec.gov/files/litigation/complaints/2007/comp19975jk.pdf|https://www.sec.gov/files/litigation/complaints/2007/comp19975sl.pdf|https://www.sec.gov/files/litigation/complaints/2007/comp19975pp.pdf|https://www.sec.gov/files/litigation/complaints/2007/comp19975fr.pdf|https://www.sec.gov/files/litigation/complaints/2007/comp19975rv.pdf,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2007&month=All&order=field_publish_date&sort=desc&page=2,listing_row,,data/raw/aaer/2007/AAER-2544.txt 2007,AAER-2543,2007-01-19,34-55133,Douglas Wachtel (CPA),https://www.sec.gov/files/litigation/admin/2007/34-55133.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2007&month=All&order=field_publish_date&sort=desc&page=2,listing_row,data/raw/aaer/2007/AAER-2543.pdf,data/raw/aaer/2007/AAER-2543.txt 2007,AAER-2542,2007-01-17,LR-19969,"James Charles Blue, Randy Cook and Victor Campbell",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-19969,https://www.sec.gov/files/litigation/complaints/2007/comp19969.pdf,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2007&month=All&order=field_publish_date&sort=desc&page=2,listing_row,,data/raw/aaer/2007/AAER-2542.txt 2007,AAER-2541,2007-01-12,34-55100,Glenn E. Glasshagel,https://www.sec.gov/files/litigation/admin/2007/34-55100.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2007&month=All&order=field_publish_date&sort=desc&page=2,listing_row,data/raw/aaer/2007/AAER-2541.pdf,data/raw/aaer/2007/AAER-2541.txt 2007,AAER-2540,2007-01-12,34-55097,Lattice Semiconductor Corp.,https://www.sec.gov/files/litigation/admin/2007/34-55097.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2007&month=All&order=field_publish_date&sort=desc&page=2,listing_row,data/raw/aaer/2007/AAER-2540.pdf,data/raw/aaer/2007/AAER-2540.txt 2007,AAER-2539,2007-01-12,34-55094,Charles R. Eisenstein,https://www.sec.gov/files/litigation/admin/2007/34-55094.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2007&month=All&order=field_publish_date&sort=desc&page=2,listing_row,data/raw/aaer/2007/AAER-2539.pdf,data/raw/aaer/2007/AAER-2539.txt 2007,AAER-2537,2007-01-10,LR-19964,"Jacob (“Kobi”) Alexander, David Kreinberg, and William F. Sorin",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-19964,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2007&month=All&order=field_publish_date&sort=desc&page=2,listing_row,,data/raw/aaer/2007/AAER-2537.txt 2007,AAER-2538,2007-01-10,34-55077,"Stuart A. Nussbaum, CPA",https://www.sec.gov/files/litigation/admin/2007/34-55077.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2007&month=All&order=field_publish_date&sort=desc&page=2,listing_row,data/raw/aaer/2007/AAER-2538.pdf,data/raw/aaer/2007/AAER-2538.txt 2007,AAER-2532,2007-01-08,LR-19960,"Lawrence B. Evans, David L. McQuillin, and Lisa W. Zappala",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-19960,https://www.sec.gov/files/litigation/complaints/2007/comp19960.pdf,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2007&month=All&order=field_publish_date&sort=desc&page=2,listing_row,,data/raw/aaer/2007/AAER-2532.txt 2007,AAER-2536,2007-01-08,LR-19961,Suzanne Brown,https://www.sec.gov/enforcement-litigation/litigation-releases/lr-19961,https://www.sec.gov/files/litigation/complaints/2007/comp19961.pdf,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2007&month=All&order=field_publish_date&sort=desc&page=2,listing_row,,data/raw/aaer/2007/AAER-2536.txt 2007,AAER-2535,2007-01-08,34-55056,"Jana L. Quam, CPA",https://www.sec.gov/files/litigation/admin/2007/34-55056.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2007&month=All&order=field_publish_date&sort=desc&page=2,listing_row,data/raw/aaer/2007/AAER-2535.pdf,data/raw/aaer/2007/AAER-2535.txt 2007,AAER-2534,2007-01-08,34-55055,"Cary B. Griswold, CPA",https://www.sec.gov/files/litigation/admin/2007/34-55055.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2007&month=All&order=field_publish_date&sort=desc&page=2,listing_row,data/raw/aaer/2007/AAER-2534.pdf,data/raw/aaer/2007/AAER-2534.txt 2007,AAER-2533,2007-01-08,34-55054,"David A. Monaghan, CPA",https://www.sec.gov/files/litigation/admin/2007/34-55054.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2007&month=All&order=field_publish_date&sort=desc&page=2,listing_row,data/raw/aaer/2007/AAER-2533.pdf,data/raw/aaer/2007/AAER-2533.txt 2007,AAER-2531,2007-01-03,34-55039,"David A. Hori, CPA",https://www.sec.gov/files/litigation/admin/2007/34-55039.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2007&month=All&order=field_publish_date&sort=desc&page=2,listing_row,data/raw/aaer/2007/AAER-2531.pdf,data/raw/aaer/2007/AAER-2531.txt 2008,AAER-2913,2008-12-29,34-59172,"Stewart Enterprises, Inc., Kenneth C. Budde, CPA, and Michael G. Hymel, CPA",https://www.sec.gov/files/litigation/admin/2008/34-59172.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2008&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2008/AAER-2913.pdf,data/raw/aaer/2008/AAER-2913.txt 2008,AAER-2912,2008-12-23,34-59155,"Ira Yohalem, CPA",https://www.sec.gov/files/litigation/admin/2008/34-59155.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2008&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2008/AAER-2912.pdf,data/raw/aaer/2008/AAER-2912.txt 2008,AAER-2911,2008-12-15,LR-20829,Siemens Aktiengesellschaft,https://www.sec.gov/enforcement-litigation/litigation-releases/lr-20829,https://www.sec.gov/files/litigation/complaints/2008/comp20829.pdf,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2008&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2008/AAER-2911.txt 2008,AAER-2910,2008-12-11,LR-20825,Zurich Financial Services,https://www.sec.gov/enforcement-litigation/litigation-releases/lr-20825,https://www.sec.gov/files/litigation/complaints/2008/comp20825.pdf,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2008&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2008/AAER-2910.txt 2008,AAER-2908,2008-12-11,34-59083,Zurich Financial Services,https://www.sec.gov/files/litigation/admin/2008/34-59083.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2008&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2008/AAER-2908.pdf,data/raw/aaer/2008/AAER-2908.txt 2008,AAER-2909,2008-12-11,33-8988|34-59084,"SCOR Holding (Switzerland) Ltd., formerly known as Converium Holding AG",https://www.sec.gov/files/litigation/admin/2008/33-8988.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2008&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2008/AAER-2909.pdf,data/raw/aaer/2008/AAER-2909.txt 2008,AAER-2907,2008-12-09,34-59071,Robert P. Verheecke (CPA),https://www.sec.gov/files/litigation/admin/2008/34-59071.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2008&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2008/AAER-2907.pdf,data/raw/aaer/2008/AAER-2907.txt 2008,AAER-2905,2008-12-04,34-59057,"Marc Rabinowitz, CPA",https://www.sec.gov/files/litigation/admin/2008/34-59057.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2008&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2008/AAER-2905.pdf,data/raw/aaer/2008/AAER-2905.txt 2008,AAER-2904,2008-12-03,34-59047,"Gary L. Seidelman, CPA",https://www.sec.gov/files/litigation/admin/2008/34-59047.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2008&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2008/AAER-2904.pdf,data/raw/aaer/2008/AAER-2904.txt 2008,AAER-2903,2008-11-24,34-59007,Annie Astor-Carbonell (CPA),https://www.sec.gov/files/litigation/admin/2008/34-59007.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2008&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2008/AAER-2903.pdf,data/raw/aaer/2008/AAER-2903.txt 2008,AAER-2901,2008-11-18,LR-20811,"David Lee, et al.",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-20811,https://www.sec.gov/files/litigation/complaints/2008/comp20811.pdf,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2008&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2008/AAER-2901.txt 2008,AAER-2902,2008-11-18,LR-20812,"Chancellor Corporation, et al.",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-20812,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2008&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2008/AAER-2902.txt 2008,AAER-2900,2008-11-14,LR-20808,Alan C. Goldsworthy and Walter T. Hilger,https://www.sec.gov/enforcement-litigation/litigation-releases/lr-20808,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2008&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2008/AAER-2900.txt 2008,AAER-2899,2008-11-13,LR-20806,Patrick D. Quinlan et al.,https://www.sec.gov/enforcement-litigation/litigation-releases/lr-20806,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2008&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2008/AAER-2899.txt 2008,AAER-2898,2008-11-13,LR-20803,Lawrence B. Evans et al.,https://www.sec.gov/enforcement-litigation/litigation-releases/lr-20803,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2008&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2008/AAER-2898.txt 2008,AAER-2897,2008-11-12,LR-20801,"Blue Coat Systems, Inc. and Robert P. Verheecke",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-20801,https://www.sec.gov/files/litigation/complaints/2008/comp20801.pdf,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2008&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2008/AAER-2897.txt 2008,AAER-2896,2008-10-24,34-58849,"Barry Schechter, C.A.",https://www.sec.gov/files/litigation/admin/2008/34-58849.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2008&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2008/AAER-2896.pdf,data/raw/aaer/2008/AAER-2896.txt 2008,AAER-2895,2008-10-22,LR-20788,"Stephen P. Gardner, et al.",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-20788,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2008&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2008/AAER-2895.txt 2008,AAER-2894,2008-10-09,LR-20778,Anthony J. Cuti and William J. Tennant,https://www.sec.gov/enforcement-litigation/litigation-releases/lr-20778,https://www.sec.gov/files/litigation/complaints/2008/comp20778.pdf,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2008&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2008/AAER-2894.txt 2008,AAER-2893,2008-09-30,34-58693,Timothy S. Webster (CPA),https://www.sec.gov/files/litigation/admin/2008/34-58693.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2008&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2008/AAER-2893.pdf,data/raw/aaer/2008/AAER-2893.txt 2008,AAER-2892,2008-09-29,34-58672,Kevin Morano (CPA),https://www.sec.gov/files/litigation/admin/2008/34-58672.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2008&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2008/AAER-2892.pdf,data/raw/aaer/2008/AAER-2892.txt 2008,AAER-2891,2008-09-29,34-58668,"Carole D. Argo, CPA",https://www.sec.gov/files/litigation/admin/2008/34-58668.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2008&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2008/AAER-2891.pdf,data/raw/aaer/2008/AAER-2891.txt 2008,AAER-2890,2008-09-29,34-58667,Stephanie S. Ruskey,https://www.sec.gov/files/litigation/admin/2008/34-58667.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2008&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2008/AAER-2890.pdf,data/raw/aaer/2008/AAER-2890.txt 2008,AAER-2889,2008-09-26,34-58662,"Urs Kamber, CA",https://www.sec.gov/files/litigation/admin/2008/34-58662.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2008&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2008/AAER-2889.pdf,data/raw/aaer/2008/AAER-2889.txt 2008,AAER-2888,2008-09-25,LR-20740,Norman Stumacher,https://www.sec.gov/enforcement-litigation/litigation-releases/lr-20740,https://www.sec.gov/files/litigation/complaints/2008/comp20740.pdf,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2008&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2008/AAER-2888.txt 2008,AAER-2887,2008-09-24,LR-20738,Steven M. Des Champs and Martha W. Vlcek,https://www.sec.gov/enforcement-litigation/litigation-releases/lr-20738,https://www.sec.gov/files/litigation/complaints/2008/comp20738.pdf,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2008&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2008/AAER-2887.txt 2008,AAER-2886,2008-09-24,34-58637,"Robert L. Saxton, CPA",https://www.sec.gov/files/litigation/admin/2008/34-58637.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2008&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2008/AAER-2886.pdf,data/raw/aaer/2008/AAER-2886.txt 2008,AAER-2885,2008-09-24,34-58636,"Bally Technologies, Inc.",https://www.sec.gov/files/litigation/admin/2008/34-58636.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2008&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2008/AAER-2885.pdf,data/raw/aaer/2008/AAER-2885.txt 2008,AAER-2884,2008-09-24,33-8960|34-58633,"Beazer Homes USA, Inc.",https://www.sec.gov/files/litigation/admin/2008/33-8960.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2008&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2008/AAER-2884.pdf,data/raw/aaer/2008/AAER-2884.txt 2008,AAER-2883,2008-09-23,34-58624,"Norman Stumacher, CPA",https://www.sec.gov/files/litigation/admin/2008/34-58624.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2008&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2008/AAER-2883.pdf,data/raw/aaer/2008/AAER-2883.txt 2008,AAER-2882,2008-09-19,34-58605,"David Blain, CPA",https://www.sec.gov/files/litigation/admin/2008/34-58605.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2008&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2008/AAER-2882.pdf,data/raw/aaer/2008/AAER-2882.txt 2008,AAER-2881,2008-09-17,LR-20721,Angel Alvarez-Perez and Annie Astor-Carbonell,https://www.sec.gov/enforcement-litigation/litigation-releases/lr-20721,https://www.sec.gov/files/litigation/complaints/2008/comp20721.pdf,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2008&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2008/AAER-2881.txt 2008,AAER-2880,2008-09-16,34-58553,Nancy R. Heinen,https://www.sec.gov/files/litigation/admin/2008/34-58553.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2008&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2008/AAER-2880.pdf,data/raw/aaer/2008/AAER-2880.txt 2008,AAER-2877,2008-09-15,LR-20715,American Italian Pasta Company; Timothy S. Webster; Warren B. Schmidgall and David E. Watson; and Stephanie S. Ruskey,https://www.sec.gov/enforcement-litigation/litigation-releases/lr-20715,https://www.sec.gov/files/litigation/complaints/2008/comp20715_aipc.pdf|https://www.sec.gov/files/litigation/complaints/2008/comp20715_webster.pdf|https://www.sec.gov/files/litigation/complaints/2008/comp20715_schmidgall-watson.pdf|https://www.sec.gov/files/litigation/complaints/2008/comp20715_ruskey.pdf,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2008&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2008/AAER-2877.txt 2008,AAER-2879,2008-09-15,LR-20717,Bruce E. Karatz,https://www.sec.gov/enforcement-litigation/litigation-releases/lr-20717,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2008&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2008/AAER-2879.txt 2008,AAER-2878,2008-09-15,34-58544,Mark A. Peterson (CPA),https://www.sec.gov/files/litigation/admin/2008/34-58544.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2008&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2008/AAER-2878.pdf,data/raw/aaer/2008/AAER-2878.txt 2008,AAER-2876,2008-09-12,34-58534,Mark David Shapiro (CPA),https://www.sec.gov/files/litigation/admin/2008/34-58534.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2008&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2008/AAER-2876.pdf,data/raw/aaer/2008/AAER-2876.txt 2008,AAER-2875,2008-09-10,34-58507,"Patrick A. Rossetti, CPA",https://www.sec.gov/files/litigation/admin/2008/34-58507.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2008&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2008/AAER-2875.pdf,data/raw/aaer/2008/AAER-2875.txt 2008,AAER-2873,2008-09-08,LR-20705,John P. Miller,https://www.sec.gov/enforcement-litigation/litigation-releases/lr-20705,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2008&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2008/AAER-2873.txt 2008,AAER-2874,2008-09-08,LR-20706,"United Rentals, Inc.",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-20706,https://www.sec.gov/files/litigation/complaints/2008/comp20706.pdf,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2008&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2008/AAER-2874.txt 2008,AAER-2872,2008-09-04,LR-20702,Mark D. Woodburn and Terry LaCore,https://www.sec.gov/enforcement-litigation/litigation-releases/lr-20702,https://www.sec.gov/files/litigation/complaints/2008/comp20702.pdf,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2008&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2008/AAER-2872.txt 2008,AAER-2871,2008-09-03,LR-20700,Albert Jackson Stanley,https://www.sec.gov/enforcement-litigation/litigation-releases/lr-20700,https://www.sec.gov/files/litigation/complaints/2008/comp20700.pdf,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2008&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2008/AAER-2871.txt 2008,AAER-2870,2008-08-29,34-58441,"Jerry L. Burdick, CPA",https://www.sec.gov/files/litigation/admin/2008/34-58441.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2008&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2008/AAER-2870.pdf,data/raw/aaer/2008/AAER-2870.txt 2008,AAER-2869,2008-08-28,34-58439,Alvin L. Dahl (CPA),https://www.sec.gov/files/litigation/admin/2008/34-58439.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2008&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2008/AAER-2869.pdf,data/raw/aaer/2008/AAER-2869.txt 2008,AAER-2868,2008-08-28,34-58438,Shane H. Traveller (CPA),https://www.sec.gov/files/litigation/admin/2008/34-58438.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2008&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2008/AAER-2868.pdf,data/raw/aaer/2008/AAER-2868.txt 2008,AAER-2866,2008-08-27,LR-20690,Con-way Inc.,https://www.sec.gov/enforcement-litigation/litigation-releases/lr-20690,https://www.sec.gov/files/litigation/complaints/2008/comp20690.pdf,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2008&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2008/AAER-2866.txt 2008,AAER-2867,2008-08-27,34-58433,Con-way Inc.,https://www.sec.gov/files/litigation/admin/2008/34-58433.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2008&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2008/AAER-2867.pdf,data/raw/aaer/2008/AAER-2867.txt 2008,AAER-2865,2008-08-22,LR-20687,"Mark David Shapiro, et al.",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-20687,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2008&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2008/AAER-2865.txt 2008,AAER-2864,2008-08-21,LR-20686,"Ranko Cucuz, William D. Shovers, Jesus Bonilla-Valdez, Ronald Lee Kolakowski, and HLI Operating Company, Inc., f/k/a Hayes Lemmerz International, Inc.",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-20686,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2008&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2008/AAER-2864.txt 2008,AAER-2863,2008-08-13,34-58355,Scott Hirth,https://www.sec.gov/files/litigation/admin/2008/34-58355.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2008&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2008/AAER-2863.pdf,data/raw/aaer/2008/AAER-2863.txt 2008,AAER-2861,2008-08-12,LR-20680,"Jeffrey P. Jorissen, Gary A. Shiffman and Mary A. Petrella",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-20680,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2008&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2008/AAER-2861.txt 2008,AAER-2862,2008-08-12,34-58348,Jeffrey P. Jorissen (CPA),https://www.sec.gov/files/litigation/admin/2008/34-58348.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2008&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2008/AAER-2862.pdf,data/raw/aaer/2008/AAER-2862.txt 2008,AAER-2860,2008-08-06,LR-20670,"Prudential Financial, Inc.",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-20670,https://www.sec.gov/files/litigation/complaints/2008/comp20670.pdf,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2008&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2008/AAER-2860.txt 2008,AAER-2859,2008-08-05,34-58310,Mark C. Thompson,https://www.sec.gov/files/litigation/admin/2008/34-58310.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2008&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2008/AAER-2859.pdf,data/raw/aaer/2008/AAER-2859.txt 2008,AAER-2858,2008-08-05,34-58309,"Ernst & Young LLP, John F. Ferraro, CPA, and Michael G. Lutze, CPA",https://www.sec.gov/files/litigation/admin/2008/34-58309.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2008&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2008/AAER-2858.pdf,data/raw/aaer/2008/AAER-2858.txt 2008,AAER-2857,2008-08-01,LR-20668,"Michael F. Crowley, Jr. and Jerry L. Burdick",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-20668,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2008&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2008/AAER-2857.txt 2008,AAER-2856,2008-08-01,34-58280,"Jeffrey Bacsik, CPA",https://www.sec.gov/files/litigation/admin/2008/34-58280.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2008&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2008/AAER-2856.pdf,data/raw/aaer/2008/AAER-2856.txt 2008,AAER-2855,2008-07-31,34-58273,"James B. Kinney, CMA",https://www.sec.gov/files/litigation/admin/2008/34-58273.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2008&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2008/AAER-2855.pdf,data/raw/aaer/2008/AAER-2855.txt 2008,AAER-2853,2008-07-30,LR-20660,Phillip R. Bennett,https://www.sec.gov/enforcement-litigation/litigation-releases/lr-20660,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2008&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2008/AAER-2853.txt 2008,AAER-2854,2008-07-30,34-58257|IA-2762,Phillip R. Bennett,https://www.sec.gov/files/litigation/admin/2008/34-58257.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2008&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2008/AAER-2854.pdf,data/raw/aaer/2008/AAER-2854.txt 2008,AAER-2849,2008-07-29,34-58239,"Choi Dow Ian Hong & Lee Accountancy Corporation and Ernest E. Dow, CPA",https://www.sec.gov/files/litigation/admin/2008/34-58239.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2008&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2008/AAER-2849.pdf,data/raw/aaer/2008/AAER-2849.txt 2008,AAER-2852,2008-07-29,34-58242,"Jay J. Shapiro, CPA, P.C. and Jay J. Shapiro, CPA",https://www.sec.gov/files/litigation/admin/2008/34-58242.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2008&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2008/AAER-2852.pdf,data/raw/aaer/2008/AAER-2852.txt 2008,AAER-2851,2008-07-29,34-58241,Banker & Co. and Jitendra S. Banker,https://www.sec.gov/files/litigation/admin/2008/34-58241.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2008&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2008/AAER-2851.pdf,data/raw/aaer/2008/AAER-2851.txt 2008,AAER-2850,2008-07-29,34-58240,"Michael Deutchman, CPA",https://www.sec.gov/files/litigation/admin/2008/34-58240.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2008&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2008/AAER-2850.pdf,data/raw/aaer/2008/AAER-2850.txt 2008,AAER-2848,2008-07-25,34-58232,Frances M. Jewels,https://www.sec.gov/files/litigation/admin/2008/34-58232.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2008&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2008/AAER-2848.pdf,data/raw/aaer/2008/AAER-2848.txt 2008,AAER-2847,2008-07-22,LR-20651,"HCC Insurance Holdings, Inc.; Stephen L. Way; and Christopher L. Martin",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-20651,https://www.sec.gov/files/litigation/complaints/2008/comp20651.pdf,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2008&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2008/AAER-2847.txt 2008,AAER-2846,2008-07-17,LR-20647,"Kenneth W. Hawk, Michael J. Delargy, and Thomas R. De Jong",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-20647,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2008&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2008/AAER-2846.txt 2008,AAER-2845,2008-07-17,34-58186,"Michael J. Delargy, CPA",https://www.sec.gov/files/litigation/admin/2008/34-58186.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2008&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2008/AAER-2845.pdf,data/raw/aaer/2008/AAER-2845.txt 2008,AAER-2844,2008-07-11,LR-20642,"El Paso Corporation, et al.",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-20642,https://www.sec.gov/files/litigation/complaints/2008/comp20642.pdf,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2008&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2008/AAER-2844.txt 2008,AAER-2843,2008-07-09,LR-20638,"Sycamore Networks, Inc., Frances M. Jewels, Cheryl E. Kalinen, and Robin A. Friedman",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-20638,https://www.sec.gov/files/litigation/complaints/2008/comp20638.pdf,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2008&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2008/AAER-2843.txt 2008,AAER-2842,2008-06-25,34-58023,"William E. Caswell, CPA",https://www.sec.gov/files/litigation/admin/2008/34-58023.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2008&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2008/AAER-2842.pdf,data/raw/aaer/2008/AAER-2842.txt 2008,AAER-2841,2008-06-17,33-8931|34-57979,Tamela Pallas,https://www.sec.gov/files/litigation/admin/2008/33-8931.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2008&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2008/AAER-2841.pdf,data/raw/aaer/2008/AAER-2841.txt 2008,AAER-2840,2008-06-17,33-8930|34-57978,"Preston D. Hopper, CPA",https://www.sec.gov/files/litigation/admin/2008/33-8930.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2008&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2008/AAER-2840.pdf,data/raw/aaer/2008/AAER-2840.txt 2008,AAER-2839,2008-06-17,34-57974,NEC Corporation,https://www.sec.gov/files/litigation/admin/2008/34-57974.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2008&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2008/AAER-2839.pdf,data/raw/aaer/2008/AAER-2839.txt 2008,AAER-2838,2008-06-16,34-57970,Citigroup Inc.,https://www.sec.gov/files/litigation/admin/2008/34-57970.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2008&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2008/AAER-2838.pdf,data/raw/aaer/2008/AAER-2838.txt 2008,AAER-2837,2008-06-10,34-57944,"Salvatore LaGreca, CPA",https://www.sec.gov/files/litigation/admin/2008/34-57944.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2008&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2008/AAER-2837.pdf,data/raw/aaer/2008/AAER-2837.txt 2008,AAER-2836,2008-06-05,34-57933,"Faro Technologies, Inc.",https://www.sec.gov/files/litigation/admin/2008/34-57933.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2008&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2008/AAER-2836.pdf,data/raw/aaer/2008/AAER-2836.txt 2008,AAER-2835,2008-05-30,LR-20605,"Urs Kamber, Stephan Husi and Richard Jon May",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-20605,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2008&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2008/AAER-2835.txt 2008,AAER-2834,2008-05-30,34-57891,"Dennis L. Hynson, CPA",https://www.sec.gov/files/litigation/admin/2008/34-57891.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2008&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2008/AAER-2834.pdf,data/raw/aaer/2008/AAER-2834.txt 2008,AAER-2833,2008-05-30,34-57890,Christopher W. Kelford,https://www.sec.gov/files/litigation/admin/2008/34-57890.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2008&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2008/AAER-2833.pdf,data/raw/aaer/2008/AAER-2833.txt 2008,AAER-2832,2008-05-30,34-57889,"Paula J. Norbom, CPA",https://www.sec.gov/files/litigation/admin/2008/34-57889.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2008&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2008/AAER-2832.pdf,data/raw/aaer/2008/AAER-2832.txt 2008,AAER-2830,2008-05-21,LR-20592,"Michael Resnick, et al.",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-20592,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2008&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2008/AAER-2830.txt 2008,AAER-2831,2008-05-21,34-57846,"Michael Resnick, CPA",https://www.sec.gov/files/litigation/admin/2008/34-57846.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2008&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2008/AAER-2831.pdf,data/raw/aaer/2008/AAER-2831.txt 2008,AAER-2829,2008-05-19,LR-20586,"John Michael Kelly, Steven E. Rindner, Joseph A. Ripp, and Mark Wovsaniker; David M. Colburn, Eric L. Keller, James F. MacGuidwin, and Jay B. Rappaport",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-20586,https://www.sec.gov/files/litigation/complaints/2008/comp20586_kelly.pdf|https://www.sec.gov/files/litigation/complaints/2008/comp20586_colburn.pdf,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2008&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2008/AAER-2829.txt 2008,AAER-2828,2008-05-19,LR-20584,"Brooks Automation, Inc.",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-20584,https://www.sec.gov/files/litigation/complaints/2008/comp20584.pdf,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2008&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2008/AAER-2828.txt 2008,AAER-2826,2008-05-14,LR-20571,"Willbros Group, Inc., et al.",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-20571,https://www.sec.gov/files/litigation/complaints/2008/comp20571.pdf,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2008&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2008/AAER-2826.txt 2008,AAER-2827,2008-05-14,LR-20574,"Henry T. Nicholas III, Henry Samueli, William J. Ruehle, and David Dull",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-20574,https://www.sec.gov/files/litigation/complaints/2008/comp20574.pdf,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2008&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2008/AAER-2827.txt 2008,AAER-2825,2008-05-13,LR-20568,Brian Spears,https://www.sec.gov/enforcement-litigation/litigation-releases/lr-20568,https://www.sec.gov/files/litigation/complaints/2008/comp20568.pdf,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2008&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2008/AAER-2825.txt 2008,AAER-2824,2008-05-12,LR-20566,David M. Hurley,https://www.sec.gov/enforcement-litigation/litigation-releases/lr-20566,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2008&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2008/AAER-2824.txt 2008,AAER-2822,2008-05-01,LR-20550,"GlobeTel Communications Corp., Timothy J. Huff, Thomas Y. Jimenez and Lawrence E. Lynch",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-20550,https://www.sec.gov/files/litigation/complaints/2008/comp20550.pdf,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2008&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2008/AAER-2822.txt 2008,AAER-2819,2008-05-01,LR-20547,"Interpublic Group of Companies, Inc. and McCann-Erickson Worldwide, Inc.; Salvatore LaGreca and Brian Watson",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-20547,https://www.sec.gov/files/litigation/complaints/2008/comp20547-lagreca.pdf|https://www.sec.gov/files/litigation/complaints/2008/comp20547-ipg.pdf,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2008&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2008/AAER-2819.txt 2008,AAER-2818,2008-05-01,LR-20547,"Interpublic Group of Companies, Inc. and McCann-Erickson Worldwide, Inc.; Salvatore LaGreca and Brian Watson",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-20547,https://www.sec.gov/files/litigation/complaints/2008/comp20547-lagreca.pdf|https://www.sec.gov/files/litigation/complaints/2008/comp20547-ipg.pdf,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2008&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2008/AAER-2818.txt 2008,AAER-2820,2008-05-01,LR-20548,Hong Liang Lu and Michael J. Sophie,https://www.sec.gov/enforcement-litigation/litigation-releases/lr-20548,https://www.sec.gov/files/litigation/complaints/2008/comp20548.pdf,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2008&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2008/AAER-2820.txt 2008,AAER-2823,2008-05-01,34-57756,Savvides & Partners/PKF Cyprus,https://www.sec.gov/files/litigation/admin/2008/34-57756.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2008&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2008/AAER-2823.pdf,data/raw/aaer/2008/AAER-2823.txt 2008,AAER-2821,2008-05-01,34-57754,"UTStarcom, Inc., Hong Liang Lu and Michael J. Sophie",https://www.sec.gov/files/litigation/admin/2008/34-57754.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2008&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2008/AAER-2821.pdf,data/raw/aaer/2008/AAER-2821.txt 2008,AAER-2817,2008-04-30,LR-20544,James J. Treacy,https://www.sec.gov/enforcement-litigation/litigation-releases/lr-20544,https://www.sec.gov/files/litigation/complaints/2008/comp20544.pdf,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2008&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2008/AAER-2817.txt 2008,AAER-2818,2008-04-30,LR-20546,Frank A. Dunn et al.,https://www.sec.gov/enforcement-litigation/litigation-releases/lr-20546,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2008&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2008/AAER-2818.txt 2008,AAER-2816,2008-04-29,34-57733,Michael J. Nolan,https://www.sec.gov/files/litigation/admin/2008/34-57733.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2008&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2008/AAER-2816.pdf,data/raw/aaer/2008/AAER-2816.txt 2008,AAER-2815,2008-04-28,33-8912|34-57725,"Robert A. Putnam, CPA",https://www.sec.gov/files/litigation/admin/2008/33-8912.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2008&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2008/AAER-2815.pdf,data/raw/aaer/2008/AAER-2815.txt 2008,AAER-2814,2008-04-28,34-57724,"Calvin Kirk French, CPA",https://www.sec.gov/files/litigation/admin/2008/34-57724.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2008&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2008/AAER-2814.pdf,data/raw/aaer/2008/AAER-2814.txt 2008,AAER-2813,2008-04-24,34-57709,"Kevin R. Andersen, CPA",https://www.sec.gov/files/litigation/admin/2008/34-57709.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2008&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2008/AAER-2813.pdf,data/raw/aaer/2008/AAER-2813.txt 2008,AAER-2812,2008-04-23,34-57705,Claude Fernandez (CPA),https://www.sec.gov/files/litigation/admin/2008/34-57705.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2008&month=All&order=field_publish_date&sort=desc&page=1,listing_row,data/raw/aaer/2008/AAER-2812.pdf,data/raw/aaer/2008/AAER-2812.txt 2008,AAER-2811,2008-04-22,LR-20532,Broadcom Corp.,https://www.sec.gov/enforcement-litigation/litigation-releases/lr-20532,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2008&month=All&order=field_publish_date&sort=desc&page=1,listing_row,,data/raw/aaer/2008/AAER-2811.txt 2008,AAER-2810,2008-04-15,LR-20527,"Savvides & Partners/PKF Cyprus, et al.",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-20527,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2008&month=All&order=field_publish_date&sort=desc&page=1,listing_row,,data/raw/aaer/2008/AAER-2810.txt 2008,AAER-2809,2008-04-14,34-57663,"Kenneth M. Avery, CPA",https://www.sec.gov/files/litigation/admin/2008/34-57663.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2008&month=All&order=field_publish_date&sort=desc&page=1,listing_row,data/raw/aaer/2008/AAER-2809.pdf,data/raw/aaer/2008/AAER-2809.txt 2008,AAER-2808,2008-04-14,34-57662,"Melvin Dick, CPA",https://www.sec.gov/files/litigation/admin/2008/34-57662.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2008&month=All&order=field_publish_date&sort=desc&page=1,listing_row,data/raw/aaer/2008/AAER-2808.pdf,data/raw/aaer/2008/AAER-2808.txt 2008,AAER-2807,2008-04-07,LR-20518,John N. Milne,https://www.sec.gov/enforcement-litigation/litigation-releases/lr-20518,https://www.sec.gov/files/litigation/complaints/2008/comp20518.pdf,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2008&month=All&order=field_publish_date&sort=desc&page=1,listing_row,,data/raw/aaer/2008/AAER-2807.txt 2008,AAER-2806,2008-04-03,34-57612,"John Luczycki, CPA",https://www.sec.gov/files/litigation/admin/2008/34-57612.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2008&month=All&order=field_publish_date&sort=desc&page=1,listing_row,data/raw/aaer/2008/AAER-2806.pdf,data/raw/aaer/2008/AAER-2806.txt 2008,AAER-2805,2008-03-26,34-57563,"Steven H. Barry, CPA",https://www.sec.gov/files/litigation/admin/2008/34-57563.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2008&month=All&order=field_publish_date&sort=desc&page=1,listing_row,data/raw/aaer/2008/AAER-2805.pdf,data/raw/aaer/2008/AAER-2805.txt 2008,AAER-2804,2008-03-26,34-57560,"Lynn R. Michl, CPA",https://www.sec.gov/files/litigation/admin/2008/34-57560.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2008&month=All&order=field_publish_date&sort=desc&page=1,listing_row,data/raw/aaer/2008/AAER-2804.pdf,data/raw/aaer/2008/AAER-2804.txt 2008,AAER-2802,2008-03-25,LR-20508,"Romulus S. Pereira, Robert B. Stanton, L. John Kern, Andrew D. Feldman, William F. McFarland, Lori H. Cornmesser",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-20508,https://www.sec.gov/files/litigation/litreleases/2008/lr20508_rsp-pi.pdf|https://www.sec.gov/files/litigation/litreleases/2008/lr20508_rbs-pi.pdf|https://www.sec.gov/files/litigation/litreleases/2008/lr20508_ljk-pi.pdf|https://www.sec.gov/files/litigation/litreleases/2008/lr20508_adf-pi.pdf|https://www.sec.gov/files/litigation/litreleases/2008/lr20508_wfm-pi.pdf|https://www.sec.gov/files/litigation/litreleases/2008/lr20508_lhc-pi.pdf,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2008&month=All&order=field_publish_date&sort=desc&page=1,listing_row,,data/raw/aaer/2008/AAER-2802.txt 2008,AAER-2803,2008-03-25,LR-20510,"Conrad M. Black, F. David Radler and Hollinger Inc.",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-20510,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2008&month=All&order=field_publish_date&sort=desc&page=1,listing_row,,data/raw/aaer/2008/AAER-2803.txt 2008,AAER-2801,2008-03-24,LR-20506,"Biovail Corporation, Eugene Melnyk, Brian Crombie, John Miszuk, and Kenneth G. Howling",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-20506,https://www.sec.gov/files/litigation/complaints/2008/comp20506.pdf,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2008&month=All&order=field_publish_date&sort=desc&page=1,listing_row,,data/raw/aaer/2008/AAER-2801.txt 2008,AAER-2800,2008-03-18,34-57516,Robert T. Bassman,https://www.sec.gov/files/litigation/admin/2008/34-57516.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2008&month=All&order=field_publish_date&sort=desc&page=1,listing_row,data/raw/aaer/2008/AAER-2800.pdf,data/raw/aaer/2008/AAER-2800.txt 2008,AAER-2798,2008-03-13,LR-20493,Lorine Sweeney and Gary Scherping,https://www.sec.gov/enforcement-litigation/litigation-releases/lr-20493,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2008&month=All&order=field_publish_date&sort=desc&page=1,listing_row,,data/raw/aaer/2008/AAER-2798.txt 2008,AAER-2799,2008-03-13,LR-20495,"Gary L. Monroe, William J. Rauwerdink, John R. Messinger and Robert T. Bassman",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-20495,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2008&month=All&order=field_publish_date&sort=desc&page=1,listing_row,,data/raw/aaer/2008/AAER-2799.txt 2008,AAER-2797,2008-03-13,34-57490,"Gary Thomas Scherping, CPA",https://www.sec.gov/files/litigation/admin/2008/34-57490.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2008&month=All&order=field_publish_date&sort=desc&page=1,listing_row,data/raw/aaer/2008/AAER-2797.pdf,data/raw/aaer/2008/AAER-2797.txt 2008,AAER-2795,2008-03-06,34-57443,"William J. Rauwerdink, CPA",https://www.sec.gov/files/litigation/admin/2008/34-57443.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2008&month=All&order=field_publish_date&sort=desc&page=1,listing_row,data/raw/aaer/2008/AAER-2795.pdf,data/raw/aaer/2008/AAER-2795.txt 2008,AAER-2796,2008-03-06,34-57444,"Richard D. Nye, CPA",https://www.sec.gov/files/litigation/admin/2008/34-57444.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2008&month=All&order=field_publish_date&sort=desc&page=1,listing_row,data/raw/aaer/2008/AAER-2796.pdf,data/raw/aaer/2008/AAER-2796.txt 2008,AAER-2794,2008-03-04,34-57428,"Richard E. Fresia, CPA",https://www.sec.gov/files/litigation/admin/2008/34-57428.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2008&month=All&order=field_publish_date&sort=desc&page=1,listing_row,data/raw/aaer/2008/AAER-2794.pdf,data/raw/aaer/2008/AAER-2794.txt 2008,AAER-2793,2008-03-03,LR-20473,"Alan C. Goldsworthy, Walter T. Hilger, and Mark E. Sullivan",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-20473,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2008&month=All&order=field_publish_date&sort=desc&page=1,listing_row,,data/raw/aaer/2008/AAER-2793.txt 2008,AAER-2792,2008-02-26,34-57381,"Nicholas Difazio, CPA",https://www.sec.gov/files/litigation/admin/2008/34-57381.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2008&month=All&order=field_publish_date&sort=desc&page=1,listing_row,data/raw/aaer/2008/AAER-2792.pdf,data/raw/aaer/2008/AAER-2792.txt 2008,AAER-2791,2008-02-26,34-57380,"Duane Higgins, CPA",https://www.sec.gov/files/litigation/admin/2008/34-57380.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2008&month=All&order=field_publish_date&sort=desc&page=1,listing_row,data/raw/aaer/2008/AAER-2791.pdf,data/raw/aaer/2008/AAER-2791.txt 2008,AAER-2790,2008-02-25,LR-20467,Chester E. Howard,https://www.sec.gov/enforcement-litigation/litigation-releases/lr-20467,https://www.sec.gov/files/litigation/complaints/2008/comp20467.pdf,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2008&month=All&order=field_publish_date&sort=desc&page=1,listing_row,,data/raw/aaer/2008/AAER-2790.txt 2008,AAER-2788,2008-02-19,LR-20460,Phillip R. Bennett,https://www.sec.gov/enforcement-litigation/litigation-releases/lr-20460,https://www.sec.gov/files/litigation/complaints/2008/comp20460.pdf,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2008&month=All&order=field_publish_date&sort=desc&page=1,listing_row,,data/raw/aaer/2008/AAER-2788.txt 2008,AAER-2789,2008-02-19,34-57353,"Michael K. Openshaw, CPA",https://www.sec.gov/files/litigation/admin/2008/34-57353.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2008&month=All&order=field_publish_date&sort=desc&page=1,listing_row,data/raw/aaer/2008/AAER-2789.pdf,data/raw/aaer/2008/AAER-2789.txt 2008,AAER-2786,2008-02-15,34-57337,"Raquel Kohler, CPA",https://www.sec.gov/files/litigation/admin/2008/34-57337.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2008&month=All&order=field_publish_date&sort=desc&page=1,listing_row,data/raw/aaer/2008/AAER-2786.pdf,data/raw/aaer/2008/AAER-2786.txt 2008,AAER-2787,2008-02-15,34-57339,"Jeffrey M. Yonkers, CPA",https://www.sec.gov/files/litigation/admin/2008/34-57339.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2008&month=All&order=field_publish_date&sort=desc&page=1,listing_row,data/raw/aaer/2008/AAER-2787.pdf,data/raw/aaer/2008/AAER-2787.txt 2008,AAER-2785,2008-02-14,34-57333,Westinghouse Air Brake Technologies Corporation,https://www.sec.gov/files/litigation/admin/2008/34-57333.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2008&month=All&order=field_publish_date&sort=desc&page=1,listing_row,data/raw/aaer/2008/AAER-2785.pdf,data/raw/aaer/2008/AAER-2785.txt 2008,AAER-2784,2008-02-14,34-57330,"AXM Pharma, Inc.",https://www.sec.gov/files/litigation/admin/2008/34-57330.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2008&month=All&order=field_publish_date&sort=desc&page=1,listing_row,data/raw/aaer/2008/AAER-2784.pdf,data/raw/aaer/2008/AAER-2784.txt 2008,AAER-2783,2008-02-11,34-57303,"Robert A. Fish, CPA",https://www.sec.gov/files/litigation/admin/2008/34-57303.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2008&month=All&order=field_publish_date&sort=desc&page=1,listing_row,data/raw/aaer/2008/AAER-2783.pdf,data/raw/aaer/2008/AAER-2783.txt 2008,AAER-2781,2008-02-06,LR-20449,"Stephen P. Gardner, et al.",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-20449,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2008&month=All&order=field_publish_date&sort=desc&page=1,listing_row,,data/raw/aaer/2008/AAER-2781.txt 2008,AAER-2782,2008-02-06,34-57282,William Patrick Borchard (CPA),https://www.sec.gov/files/litigation/admin/2008/34-57282.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2008&month=All&order=field_publish_date&sort=desc&page=1,listing_row,data/raw/aaer/2008/AAER-2782.pdf,data/raw/aaer/2008/AAER-2782.txt 2008,AAER-2780,2008-02-01,LR-20446,"James Charles Blue, Randy Cook, and Victor Campbell",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-20446,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2008&month=All&order=field_publish_date&sort=desc&page=1,listing_row,,data/raw/aaer/2008/AAER-2780.txt 2008,AAER-2779,2008-01-31,34-57244,Gregory M. Dearlove,https://www.sec.gov/files/litigation/opinions/2008/34-57244.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2008&month=All&order=field_publish_date&sort=desc&page=1,listing_row,data/raw/aaer/2008/AAER-2779.pdf,data/raw/aaer/2008/AAER-2779.txt 2008,AAER-2778,2008-01-30,34-57234,"David B. Duncan, CPA",https://www.sec.gov/files/litigation/admin/2008/34-57234.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2008&month=All&order=field_publish_date&sort=desc&page=1,listing_row,data/raw/aaer/2008/AAER-2778.pdf,data/raw/aaer/2008/AAER-2778.txt 2008,AAER-2777,2008-01-28,LR-20441,David B. Duncan,https://www.sec.gov/enforcement-litigation/litigation-releases/lr-20441,https://www.sec.gov/files/litigation/complaints/2008/comp20441.pdf,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2008&month=All&order=field_publish_date&sort=desc&page=1,listing_row,,data/raw/aaer/2008/AAER-2777.txt 2008,AAER-2776,2008-01-28,34-57211,"Thomas H. Bauer, CPA",https://www.sec.gov/files/litigation/admin/2008/34-57211.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2008&month=All&order=field_publish_date&sort=desc&page=1,listing_row,data/raw/aaer/2008/AAER-2776.pdf,data/raw/aaer/2008/AAER-2776.txt 2008,AAER-2775,2008-01-28,34-57210,"Michael Lowther, CPA",https://www.sec.gov/files/litigation/admin/2008/34-57210.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2008&month=All&order=field_publish_date&sort=desc&page=1,listing_row,data/raw/aaer/2008/AAER-2775.pdf,data/raw/aaer/2008/AAER-2775.txt 2008,AAER-2774,2008-01-28,34-57209,"Michael Odom, CPA",https://www.sec.gov/files/litigation/admin/2008/34-57209.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2008&month=All&order=field_publish_date&sort=desc&page=1,listing_row,data/raw/aaer/2008/AAER-2774.pdf,data/raw/aaer/2008/AAER-2774.txt 2008,AAER-2773,2008-01-25,LR-20440,Michael K. Openshaw,https://www.sec.gov/enforcement-litigation/litigation-releases/lr-20440,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2008&month=All&order=field_publish_date&sort=desc&page=1,listing_row,,data/raw/aaer/2008/AAER-2773.txt 2008,AAER-2772,2008-01-22,34-57180,"Story & Company, P.C., and Brian L. Story, CPA",https://www.sec.gov/files/litigation/admin/2008/34-57180.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2008&month=All&order=field_publish_date&sort=desc&page=1,listing_row,data/raw/aaer/2008/AAER-2772.pdf,data/raw/aaer/2008/AAER-2772.txt 2008,AAER-2771,2008-01-22,34-57179,"Halt, Buzas & Powell, Ltd., Wayne A. Powell, CPA, and Steven R. Halt, CPA",https://www.sec.gov/files/litigation/admin/2008/34-57179.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2008&month=All&order=field_publish_date&sort=desc&page=1,listing_row,data/raw/aaer/2008/AAER-2771.pdf,data/raw/aaer/2008/AAER-2771.txt 2008,AAER-2770,2008-01-22,34-57178,"Frederick A. Kaden & Co., and Frederick A. Kaden, CPA",https://www.sec.gov/files/litigation/admin/2008/34-57178.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2008&month=All&order=field_publish_date&sort=desc&page=1,listing_row,data/raw/aaer/2008/AAER-2770.pdf,data/raw/aaer/2008/AAER-2770.txt 2008,AAER-2769,2008-01-22,34-57177,"Carl S. Sanko, CPA",https://www.sec.gov/files/litigation/admin/2008/34-57177.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2008&month=All&order=field_publish_date&sort=desc&page=1,listing_row,data/raw/aaer/2008/AAER-2769.pdf,data/raw/aaer/2008/AAER-2769.txt 2008,AAER-2768,2008-01-17,34-57165,Mark E. Sullivan,https://www.sec.gov/files/litigation/admin/2008/34-57165.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2008&month=All&order=field_publish_date&sort=desc&page=1,listing_row,data/raw/aaer/2008/AAER-2768.pdf,data/raw/aaer/2008/AAER-2768.txt 2008,AAER-2767,2008-01-10,LR-20426,"Chancellor Corporation, et al.",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-20426,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2008&month=All&order=field_publish_date&sort=desc&page=1,listing_row,,data/raw/aaer/2008/AAER-2767.txt 2008,AAER-2766,2008-01-04,34-57102|IA-2691,Santo C. Maggio,https://www.sec.gov/files/litigation/admin/2008/34-57102.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2008&month=All&order=field_publish_date&sort=desc&page=1,listing_row,data/raw/aaer/2008/AAER-2766.pdf,data/raw/aaer/2008/AAER-2766.txt 2008,AAER-2763,2008-01-03,LR-20420,James E. Koenig,https://www.sec.gov/enforcement-litigation/litigation-releases/lr-20420,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2008&month=All&order=field_publish_date&sort=desc&page=1,listing_row,,data/raw/aaer/2008/AAER-2763.txt 2008,AAER-2765,2008-01-03,34-57092,Greg A. Gadel (CPA),https://www.sec.gov/files/litigation/admin/2008/34-57092.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2008&month=All&order=field_publish_date&sort=desc&page=1,listing_row,data/raw/aaer/2008/AAER-2765.pdf,data/raw/aaer/2008/AAER-2765.txt 2008,AAER-2764,2008-01-03,34-57091,"Daniel J. Skrypek, CPA",https://www.sec.gov/files/litigation/admin/2008/34-57091.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2008&month=All&order=field_publish_date&sort=desc&page=1,listing_row,data/raw/aaer/2008/AAER-2764.pdf,data/raw/aaer/2008/AAER-2764.txt 2009,AAER-3093,2009-12-31,LR-21357,"UTStarcom, Inc.",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-21357,https://www.sec.gov/files/litigation/complaints/2009/comp21357.pdf,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2009&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2009/AAER-3093.txt 2009,AAER-3091,2009-12-30,LR-21356,Walter A. Forbes et al.,https://www.sec.gov/enforcement-litigation/litigation-releases/lr-21356,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2009&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2009/AAER-3091.txt 2009,AAER-3092,2009-12-30,34-61262,Stephen C. Gingrich (CPA),https://www.sec.gov/files/litigation/admin/2009/34-61262.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2009&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2009/AAER-3092.pdf,data/raw/aaer/2009/AAER-3092.txt 2009,AAER-3090,2009-12-28,34-61245,"Anna M. Baird, CPA",https://www.sec.gov/files/litigation/admin/2009/34-61245.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2009&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2009/AAER-3090.pdf,data/raw/aaer/2009/AAER-3090.txt 2009,AAER-3089,2009-12-23,LR-21350,"Richard E. McDonald, et al.",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-21350,https://www.sec.gov/files/litigation/complaints/2009/comp21350.pdf,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2009&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2009/AAER-3089.txt 2009,AAER-3088,2009-12-17,LR-21342,John W. Dwyer and Theodore P. Noncek,https://www.sec.gov/enforcement-litigation/litigation-releases/lr-21342,https://www.sec.gov/files/litigation/complaints/2009/comp21342-dwyer.pdf|https://www.sec.gov/files/litigation/complaints/2009/comp21342-noncek.pdf,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2009&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2009/AAER-3088.txt 2009,AAER-3081,2009-12-17,33-9092|34-61190,"William J. Carpenter, CPA",https://www.sec.gov/files/litigation/admin/2009/33-9092.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2009&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2009/AAER-3081.pdf,data/raw/aaer/2009/AAER-3081.txt 2009,AAER-3087,2009-12-17,33-9096|34-61196,Ernst & Young LLP,https://www.sec.gov/files/litigation/admin/2009/33-9096.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2009&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2009/AAER-3087.pdf,data/raw/aaer/2009/AAER-3087.txt 2009,AAER-3086,2009-12-17,34-61195,"Thomas D. Vogelsinger, CPA",https://www.sec.gov/files/litigation/admin/2009/34-61195.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2009&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2009/AAER-3086.pdf,data/raw/aaer/2009/AAER-3086.txt 2009,AAER-3085,2009-12-17,33-9095|34-61194,"John M. Kiss, CPA",https://www.sec.gov/files/litigation/admin/2009/33-9095.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2009&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2009/AAER-3085.pdf,data/raw/aaer/2009/AAER-3085.txt 2009,AAER-3084,2009-12-17,33-9094|34-61193,"Mark V. Sever, CPA",https://www.sec.gov/files/litigation/admin/2009/33-9094.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2009&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2009/AAER-3084.pdf,data/raw/aaer/2009/AAER-3084.txt 2009,AAER-3083,2009-12-17,33-9093|34-61192,"Kenneth W. Peterson, CPA",https://www.sec.gov/files/litigation/admin/2009/33-9093.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2009&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2009/AAER-3083.pdf,data/raw/aaer/2009/AAER-3083.txt 2009,AAER-3082,2009-12-17,34-61191,"Randy G. Fletchall, CPA",https://www.sec.gov/files/litigation/admin/2009/34-61191.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2009&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2009/AAER-3082.pdf,data/raw/aaer/2009/AAER-3082.txt 2009,AAER-3080,2009-12-14,34-61162,"Kevin Hall, CPA and Rosemary Meyer, CPA",https://www.sec.gov/files/litigation/opinions/2009/34-61162.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2009&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2009/AAER-3080.pdf,data/raw/aaer/2009/AAER-3080.txt 2009,AAER-3078,2009-12-10,34-61149,"Gregory Pasko, CPA",https://www.sec.gov/files/litigation/admin/2009/34-61149.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2009&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2009/AAER-3078.pdf,data/raw/aaer/2009/AAER-3078.txt 2009,AAER-3077,2009-12-10,34-61148,"John Wilroy, CPA",https://www.sec.gov/files/litigation/admin/2009/34-61148.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2009&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2009/AAER-3077.pdf,data/raw/aaer/2009/AAER-3077.txt 2009,AAER-3076,2009-12-10,34-61147,"Clinton Ronald Greenman, CPA",https://www.sec.gov/files/litigation/admin/2009/34-61147.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2009&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2009/AAER-3076.pdf,data/raw/aaer/2009/AAER-3076.txt 2009,AAER-3075,2009-12-10,34-61146,"Kenneth Mueller, CPA",https://www.sec.gov/files/litigation/admin/2009/34-61146.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2009&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2009/AAER-3075.pdf,data/raw/aaer/2009/AAER-3075.txt 2009,AAER-3074,2009-12-10,34-61137,Applied Wellness Corporation,https://www.sec.gov/files/litigation/admin/2009/34-61137.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2009&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2009/AAER-3074.pdf,data/raw/aaer/2009/AAER-3074.txt 2009,AAER-3079,2009-12-07,LR-21327,"Brad A. Morrice, et al.",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-21327,https://www.sec.gov/files/litigation/complaints/2009/comp21327.pdf,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2009&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2009/AAER-3079.txt 2009,AAER-3073,2009-12-04,LR-21323,"Black Box Corporation, Frederick C. Young, and Anna M. Baird",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-21323,https://www.sec.gov/files/litigation/complaints/2009/comp21323.pdf,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2009&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2009/AAER-3073.txt 2009,AAER-3072,2009-12-04,34-61113,Robert Bernstein,https://www.sec.gov/files/litigation/admin/2009/34-61113.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2009&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2009/AAER-3072.pdf,data/raw/aaer/2009/AAER-3072.txt 2009,AAER-3071,2009-11-30,LR-21314,"Home Solutions of America, Inc., Frank J. Fradella, Brian M. Marshall, Jeffrey M. Mattich, Rick J. O'Brien, Stephen C. Gingrich, Thomas L. Davis and Jeffrey T. Craft",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-21314,https://www.sec.gov/files/litigation/complaints/2009/comp21314.pdf,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2009&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2009/AAER-3071.txt 2009,AAER-3070,2009-11-17,LR-21302,"Benjamin Silva, III and Diane Bjorkstrom",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-21302,https://www.sec.gov/files/litigation/complaints/2009/comp21302-silva.pdf|https://www.sec.gov/files/litigation/complaints/2009/comp21302-bjorkstrom.pdf,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2009&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2009/AAER-3070.txt 2009,AAER-3069,2009-11-16,LR-21300,Bancinsurance Corporation and John S. Sokol,https://www.sec.gov/enforcement-litigation/litigation-releases/lr-21300,https://www.sec.gov/files/litigation/complaints/2009/comp21300.pdf,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2009&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2009/AAER-3069.txt 2009,AAER-3068,2009-11-12,LR-21290,"SafeNet, Inc., et. al.",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-21290,https://www.sec.gov/files/litigation/complaints/2009/comp21290.pdf,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2009&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2009/AAER-3068.txt 2009,AAER-3064,2009-11-04,LR-21277,"Symbol Technologies, Inc., et al.",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-21277,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2009&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2009/AAER-3064.txt 2009,AAER-3065,2009-11-04,LR-21278,"James J. Treacy, et al.",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-21278,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2009&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2009/AAER-3065.txt 2009,AAER-3066,2009-11-04,LR-21281,Steven V. Cotton,https://www.sec.gov/enforcement-litigation/litigation-releases/lr-21281,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2009&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2009/AAER-3066.txt 2009,AAER-3067,2009-11-04,LR-21282,"Merge Healthcare Incorporated, Richard Linden, and Scott Veech",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-21282,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2009&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2009/AAER-3067.txt 2009,AAER-3063,2009-10-30,LR-21272,"China Holdings, Inc. and Julianna Lu (a.k.a. Jenny XueJian Lu)",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-21272,https://www.sec.gov/files/litigation/complaints/2009/comp21272.pdf,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2009&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2009/AAER-3063.txt 2009,AAER-3061,2009-10-28,34-60898|IA-2942,"Tab Keplinger, CPA",https://www.sec.gov/files/litigation/admin/2009/34-60898.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2009&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2009/AAER-3061.pdf,data/raw/aaer/2009/AAER-3061.txt 2009,AAER-3059,2009-10-20,34-60846,"ECO 2 Plastics, Inc.",https://www.sec.gov/files/litigation/admin/2009/34-60846.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2009&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2009/AAER-3059.pdf,data/raw/aaer/2009/AAER-3059.txt 2009,AAER-3058,2009-10-13,LR-21247,John N. Milne,https://www.sec.gov/enforcement-litigation/litigation-releases/lr-21247,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2009&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2009/AAER-3058.txt 2009,AAER-3057,2009-10-09,34-60806,"Peter Y. Atkinson, Esq.",https://www.sec.gov/files/litigation/admin/2009/34-60806.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2009&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2009/AAER-3057.pdf,data/raw/aaer/2009/AAER-3057.txt 2009,AAER-3056,2009-10-06,34-60792,"Michael J. Moore, CPA and Moore & Associates Chartered",https://www.sec.gov/files/litigation/admin/2009/34-60792.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2009&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2009/AAER-3056.pdf,data/raw/aaer/2009/AAER-3056.txt 2009,AAER-3055,2009-10-05,LR-21236,"Matthew W. Hardey, L. Cyrus DeBlanc, and Joe E. Penland",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-21236,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2009&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2009/AAER-3055.txt 2009,AAER-3062,2009-10-01,LR-21235,"Ronald Ferguson, Elizabeth Monrad, Christian Milton, Robert Graham and Christopher Garand",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-21235,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2009&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2009/AAER-3062.txt 2009,AAER-3060,2009-09-30,LR-21228,Michael A. Rivers and ARKR Trust LLC,https://www.sec.gov/enforcement-litigation/litigation-releases/lr-21228,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2009&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2009/AAER-3060.txt 2009,AAER-3052,2009-09-18,LR-21213,"Charles Johnson, Jr., Christopher Benyo, Michael Kennedy, John Tuli, and Kent Wakeford",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-21213,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2009&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2009/AAER-3052.txt 2009,AAER-3054,2009-09-18,34-60693,"Daniel F. Stulac, CPA",https://www.sec.gov/files/litigation/admin/2009/34-60693.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2009&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2009/AAER-3054.pdf,data/raw/aaer/2009/AAER-3054.txt 2009,AAER-3053,2009-09-18,34-60689,William D. Shovers (CPA)(Corrected),https://www.sec.gov/files/litigation/admin/2009/34-60689.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2009&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2009/AAER-3053.pdf,data/raw/aaer/2009/AAER-3053.txt 2009,AAER-3051,2009-09-15,34-60676,"Berdj J. Rassam, CPA",https://www.sec.gov/files/litigation/admin/2009/34-60676.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2009&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2009/AAER-3051.pdf,data/raw/aaer/2009/AAER-3051.txt 2009,AAER-3050,2009-09-14,LR-21210,"Stuart W. Fuhlendorf and Isilon Systems, Inc.",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-21210,https://www.sec.gov/files/litigation/complaints/2009/comp21210-fuhlendorf.pdf|https://www.sec.gov/files/litigation/complaints/2009/comp21210-isilon.pdf,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2009&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2009/AAER-3050.txt 2009,AAER-3047,2009-09-11,LR-21205,"Tenet Healthcare Corporation, et al.",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-21205,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2009&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2009/AAER-3047.txt 2009,AAER-3049,2009-09-11,LR-21207,Dana Holding Corporation (as Successor Registrant to Dana Corporation),https://www.sec.gov/enforcement-litigation/litigation-releases/lr-21207,https://www.sec.gov/files/litigation/complaints/2009/comp21207.pdf,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2009&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2009/AAER-3049.txt 2009,AAER-3048,2009-09-11,34-60657,Dana Holding Corporation (as Successor Registrant to Dana Corporation),https://www.sec.gov/files/litigation/admin/2009/34-60657.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2009&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2009/AAER-3048.pdf,data/raw/aaer/2009/AAER-3048.txt 2009,AAER-3046,2009-09-09,LR-21202,Timothy J. Huff,https://www.sec.gov/enforcement-litigation/litigation-releases/lr-21202,https://www.sec.gov/files/litigation/complaints/2009/comp21202.pdf,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2009&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2009/AAER-3046.txt 2009,AAER-3045,2009-09-03,LR-21195,"The Hain Celestial Group, Inc.",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-21195,https://www.sec.gov/files/litigation/complaints/2009/comp21195.pdf,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2009&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2009/AAER-3045.txt 2009,AAER-3044,2009-09-01,LR-21194,"VeriFone Holdings, Inc. and Paul Periolat",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-21194,https://www.sec.gov/files/litigation/complaints/2009/comp21194.pdf,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2009&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2009/AAER-3044.txt 2009,AAER-3043,2009-09-01,34-60601,"Patti Tay, CPA",https://www.sec.gov/files/litigation/admin/2009/34-60601.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2009&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2009/AAER-3043.pdf,data/raw/aaer/2009/AAER-3043.txt 2009,AAER-3042,2009-09-01,34-60600,"Kenneth Selterman, Esq.",https://www.sec.gov/files/litigation/admin/2009/34-60600.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2009&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2009/AAER-3042.pdf,data/raw/aaer/2009/AAER-3042.txt 2009,AAER-3041,2009-08-28,LR-21190,Oscar H. Meza,https://www.sec.gov/enforcement-litigation/litigation-releases/lr-21190,https://www.sec.gov/files/litigation/complaints/2009/comp21190.pdf,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2009&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2009/AAER-3041.txt 2009,AAER-3040,2009-08-27,LR-21189A,Michael J. Moore and Moore & Associates Chartered,https://www.sec.gov/enforcement-litigation/litigation-releases/lr-21189a,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2009&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2009/AAER-3040.txt 2009,AAER-3039,2009-08-27,34-60576,"Jerry F. Wells, Jr.",https://www.sec.gov/files/litigation/admin/2009/34-60576.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2009&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2009/AAER-3039.pdf,data/raw/aaer/2009/AAER-3039.txt 2009,AAER-3038,2009-08-26,34-60575,"L. Daniel Ferrer, Esq.",https://www.sec.gov/files/litigation/admin/2009/34-60575.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2009&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2009/AAER-3038.pdf,data/raw/aaer/2009/AAER-3038.txt 2009,AAER-3037,2009-08-25,34-60566,"Howard I. Smith, CPA",https://www.sec.gov/files/litigation/admin/2009/34-60566.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2009&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2009/AAER-3037.pdf,data/raw/aaer/2009/AAER-3037.txt 2009,AAER-3036,2009-08-19,34-60532,"Entrade, Inc.",https://www.sec.gov/files/litigation/admin/2009/34-60532.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2009&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2009/AAER-3036.pdf,data/raw/aaer/2009/AAER-3036.txt 2009,AAER-3035,2009-08-12,LR-21177,Terex Corporation,https://www.sec.gov/enforcement-litigation/litigation-releases/lr-21177,https://www.sec.gov/files/litigation/complaints/2009/comp21177.pdf,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2009&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2009/AAER-3035.txt 2009,AAER-3034,2009-08-12,34-60484,Douglas K. Hutchins,https://www.sec.gov/files/litigation/admin/2009/34-60484.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2009&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2009/AAER-3034.pdf,data/raw/aaer/2009/AAER-3034.txt 2009,AAER-3032,2009-08-06,LR-21170,Maurice R. Greenberg and Howard I. Smith,https://www.sec.gov/enforcement-litigation/litigation-releases/lr-21170,https://www.sec.gov/files/litigation/complaints/2009/comp21170.pdf,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2009&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2009/AAER-3032.txt 2009,AAER-3030,2009-08-05,LR-21168,Johannes Gerhardus Andreae,https://www.sec.gov/enforcement-litigation/litigation-releases/lr-21168,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2009&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2009/AAER-3030.txt 2009,AAER-3029,2009-08-04,LR-21166,General Electric Company,https://www.sec.gov/enforcement-litigation/litigation-releases/lr-21166,https://www.sec.gov/files/litigation/complaints/2009/comp21166.pdf,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2009&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2009/AAER-3029.txt 2009,AAER-3028,2009-08-03,LR-21163,Kenneth Selterman and Patti Tay,https://www.sec.gov/enforcement-litigation/litigation-releases/lr-21163,https://www.sec.gov/files/litigation/complaints/2009/comp21163.pdf,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2009&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2009/AAER-3028.txt 2009,AAER-3027,2009-07-31,34-60415,"Frank S. Laforgia, CPA",https://www.sec.gov/files/litigation/admin/2009/34-60415.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2009&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2009/AAER-3027.pdf,data/raw/aaer/2009/AAER-3027.txt 2009,AAER-3026,2009-07-30,34-60400,"Helmerich & Payne, Inc.",https://www.sec.gov/files/litigation/admin/2009/34-60400.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2009&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2009/AAER-3026.pdf,data/raw/aaer/2009/AAER-3026.txt 2009,AAER-3020,2009-07-28,LR-21156,Avery Dennison Corporation,https://www.sec.gov/enforcement-litigation/litigation-releases/lr-21156,https://www.sec.gov/files/litigation/complaints/2009/comp21156.pdf,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2009&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2009/AAER-3020.txt 2009,AAER-3021,2009-07-28,34-60393,Avery Dennison Corporation,https://www.sec.gov/files/litigation/admin/2009/34-60393.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2009&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2009/AAER-3021.pdf,data/raw/aaer/2009/AAER-3021.txt 2009,AAER-3018,2009-07-23,LR-21148,"Joel M. Arnold, Grant P. Graham, John M. Walker, and Richard L. Weston",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-21148,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2009&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2009/AAER-3018.txt 2009,AAER-3025,2009-07-23,LR-21149A,Maynard L. Jenkins,https://www.sec.gov/enforcement-litigation/litigation-releases/lr-21149a,https://www.sec.gov/files/litigation/complaints/2009/comp21149.pdf,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2009&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2009/AAER-3025.txt 2009,AAER-3019,2009-07-23,LR-21150,"West Marine, Inc.",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-21150,https://www.sec.gov/files/litigation/complaints/2009/comp21150.pdf,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2009&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2009/AAER-3019.txt 2009,AAER-3016,2009-07-20,34-60345,"Lisa M. Roberts, CPA",https://www.sec.gov/files/litigation/admin/2009/34-60345.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2009&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2009/AAER-3016.pdf,data/raw/aaer/2009/AAER-3016.txt 2009,AAER-3017,2009-07-20,34-60346,"Kevin Hall, CPA and Rosemary Meyer, CPA",https://www.sec.gov/files/litigation/opinions/2009/34-60346.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2009&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2009/AAER-3017.pdf,data/raw/aaer/2009/AAER-3017.txt 2009,AAER-3014,2009-07-17,34-60331,"Thomas Stiner, CPA",https://www.sec.gov/files/litigation/admin/2009/34-60331.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2009&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2009/AAER-3014.pdf,data/raw/aaer/2009/AAER-3014.txt 2009,AAER-3013,2009-07-17,34-60329,"Andrew J. McAdams, CPA",https://www.sec.gov/files/litigation/admin/2009/34-60329.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2009&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2009/AAER-3013.pdf,data/raw/aaer/2009/AAER-3013.txt 2009,AAER-3015,2009-07-17,34-60336,"LSB Industries, Inc. and Jimmie Dean Jones, CPA",https://www.sec.gov/files/litigation/admin/2009/34-60336.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2009&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2009/AAER-3015.pdf,data/raw/aaer/2009/AAER-3015.txt 2009,AAER-3011,2009-07-16,LR-21136,Mark T. Turkcan,https://www.sec.gov/enforcement-litigation/litigation-releases/lr-21136,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2009&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2009/AAER-3011.txt 2009,AAER-3012,2009-07-16,LR-21137,"Matthew W. Hardey, L. Cyrus DeBlanc, and Joe E. Penland",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-21137,https://www.sec.gov/files/litigation/complaints/2009/comp21137.pdf,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2009&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2009/AAER-3012.txt 2009,AAER-3009,2009-07-14,LR-21128,"Richard D. Power, Edward Federman, and Richard J. ""Skip"" Heger",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-21128,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2009&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2009/AAER-3009.txt 2009,AAER-3010,2009-07-14,LR-21129,"L. Dennis Kozlowski, Mark H. Swartz, and Mark A. Belnick",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-21129,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2009&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2009/AAER-3010.txt 2009,AAER-3008,2009-07-08,LR-21119,"Jerry F. Wells, Jr.",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-21119,https://www.sec.gov/files/litigation/complaints/2009/comp21119.pdf,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2009&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2009/AAER-3008.txt 2009,AAER-3007,2009-07-06,LR-21117,Doral Financial Corporation and First BanCorp,https://www.sec.gov/enforcement-litigation/litigation-releases/lr-21117,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2009&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2009/AAER-3007.txt 2009,AAER-3006,2009-07-02,34-60242,Vernon Jeffrey Harrell,https://www.sec.gov/files/litigation/admin/2009/34-60242.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2009&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2009/AAER-3006.pdf,data/raw/aaer/2009/AAER-3006.txt 2009,AAER-3005,2009-07-02,34-60238|IC-28809,David Lloyd Pells,https://www.sec.gov/files/litigation/admin/2009/34-60238.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2009&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2009/AAER-3005.pdf,data/raw/aaer/2009/AAER-3005.txt 2009,AAER-3003,2009-07-01,LR-21114,Michael T. Rand,https://www.sec.gov/enforcement-litigation/litigation-releases/lr-21114,https://www.sec.gov/files/litigation/complaints/2009/comp21114.pdf,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2009&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2009/AAER-3003.txt 2009,AAER-3004,2009-07-01,34-60219,"Robert D. Graham, Esq.",https://www.sec.gov/files/litigation/admin/2009/34-60219.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2009&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2009/AAER-3004.pdf,data/raw/aaer/2009/AAER-3004.txt 2009,AAER-3002,2009-06-26,34-60181,Warren B. Schmidgall,https://www.sec.gov/files/litigation/admin/2009/34-60181.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2009&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2009/AAER-3002.pdf,data/raw/aaer/2009/AAER-3002.txt 2009,AAER-3000,2009-06-25,LR-21106,Steven R. Garfinkel and Michael O'Hanlon,https://www.sec.gov/enforcement-litigation/litigation-releases/lr-21106,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2009&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2009/AAER-3000.pdf,data/raw/aaer/2009/AAER-3000.txt 2009,AAER-2999,2009-06-25,LR-21106,Steven R. Garfinkel and Michael O'Hanlon,https://www.sec.gov/enforcement-litigation/litigation-releases/lr-21106,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2009&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2009/AAER-2999.txt 2009,AAER-3001,2009-06-25,LR-21107,"Mark Cocchiola and Steven Venechanos; Jack Gaglio; and Robert Quattrone, et al.",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-21107,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2009&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2009/AAER-3001.txt 2009,AAER-3000,2009-06-25,34-60170,Christi R. Sulzbach,https://www.sec.gov/files/litigation/admin/2009/34-60170.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2009&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2009/AAER-3000.pdf,data/raw/aaer/2009/AAER-3000.txt 2009,AAER-2997,2009-06-22,LR-21097,Warren B. Schmidgall and David E. Watson,https://www.sec.gov/enforcement-litigation/litigation-releases/lr-21097,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2009&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2009/AAER-2997.txt 2009,AAER-2998,2009-06-22,LR-21098,Horst W. Schroeder,https://www.sec.gov/enforcement-litigation/litigation-releases/lr-21098,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2009&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2009/AAER-2998.txt 2009,AAER-2996,2009-06-22,34-60155,"Anthony R. Russo, CPA",https://www.sec.gov/files/litigation/admin/2009/34-60155.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2009&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2009/AAER-2996.pdf,data/raw/aaer/2009/AAER-2996.txt 2009,AAER-2993,2009-06-18,LR-21089,"Joseph Hirko, et al.",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-21089,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2009&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2009/AAER-2993.txt 2009,AAER-2994,2009-06-18,LR-21090,"Comverse Technology, Inc.",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-21090,https://www.sec.gov/files/litigation/complaints/2009/comp21090.pdf,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2009&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2009/AAER-2994.txt 2009,AAER-2995,2009-06-18,LR-21091,"Ulticom, Inc. and Lisa M. Roberts",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-21091,https://www.sec.gov/files/litigation/complaints/2009/comp21091-ulticom.pdf|https://www.sec.gov/files/litigation/complaints/2009/comp21091-roberts.pdf,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2009&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2009/AAER-2995.txt 2009,AAER-2991,2009-06-17,LR-21087,Jerry D. Cash and David E. Grose,https://www.sec.gov/enforcement-litigation/litigation-releases/lr-21087,https://www.sec.gov/files/litigation/complaints/2009/comp21087.pdf,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2009&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2009/AAER-2991.txt 2009,AAER-2990,2009-06-12,LR-21083,Blackout Media Corporation and Sandy Winick,https://www.sec.gov/enforcement-litigation/litigation-releases/lr-21083,https://www.sec.gov/files/litigation/complaints/2009/comp21083.pdf,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2009&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2009/AAER-2990.txt 2009,AAER-2989,2009-06-11,34-60098,"Elizabeth Monrad, CPA",https://www.sec.gov/files/litigation/admin/2009/34-60098.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2009&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2009/AAER-2989.pdf,data/raw/aaer/2009/AAER-2989.txt 2009,AAER-2988,2009-06-09,34-60076,Richard Miller (CPA),https://www.sec.gov/files/litigation/admin/2009/34-60076.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2009&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2009/AAER-2988.pdf,data/raw/aaer/2009/AAER-2988.txt 2009,AAER-2987,2009-06-09,34-60075,Gary Jensen (CPA),https://www.sec.gov/files/litigation/admin/2009/34-60075.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2009&month=All&order=field_publish_date&sort=desc&page=1,listing_row,data/raw/aaer/2009/AAER-2987.pdf,data/raw/aaer/2009/AAER-2987.txt 2009,AAER-2986,2009-06-09,34-60074,Michael Beaulieu (CPA),https://www.sec.gov/files/litigation/admin/2009/34-60074.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2009&month=All&order=field_publish_date&sort=desc&page=1,listing_row,data/raw/aaer/2009/AAER-2986.pdf,data/raw/aaer/2009/AAER-2986.txt 2009,AAER-2985,2009-06-05,34-60052,Grayling R. Hofer,https://www.sec.gov/files/litigation/admin/2009/34-60052.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2009&month=All&order=field_publish_date&sort=desc&page=1,listing_row,data/raw/aaer/2009/AAER-2985.pdf,data/raw/aaer/2009/AAER-2985.txt 2009,AAER-3023,2009-06-04,LR-21068A,"Angelo Mozilo, David Sambol, and Eric Sieracki",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-21068a,https://www.sec.gov/files/litigation/complaints/2009/comp21068.pdf,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2009&month=All&order=field_publish_date&sort=desc&page=1,listing_row,,data/raw/aaer/2009/AAER-3023.txt 2009,AAER-2984,2009-06-04,34-60047,"Dyadic International, Inc.",https://www.sec.gov/files/litigation/admin/2009/34-60047.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2009&month=All&order=field_publish_date&sort=desc&page=1,listing_row,data/raw/aaer/2009/AAER-2984.pdf,data/raw/aaer/2009/AAER-2984.txt 2009,AAER-2983,2009-06-01,34-60017,"Sharlene Abrams, CPA",https://www.sec.gov/files/litigation/admin/2009/34-60017.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2009&month=All&order=field_publish_date&sort=desc&page=1,listing_row,data/raw/aaer/2009/AAER-2983.pdf,data/raw/aaer/2009/AAER-2983.txt 2009,AAER-2980,2009-05-29,LR-21063,Thomas Wurzel,https://www.sec.gov/enforcement-litigation/litigation-releases/lr-21063,https://www.sec.gov/files/litigation/complaints/2009/comp21063.pdf,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2009&month=All&order=field_publish_date&sort=desc&page=1,listing_row,,data/raw/aaer/2009/AAER-2980.txt 2009,AAER-2981,2009-05-29,34-60005,United Industrial Corporation,https://www.sec.gov/files/litigation/admin/2009/34-60005.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2009&month=All&order=field_publish_date&sort=desc&page=1,listing_row,data/raw/aaer/2009/AAER-2981.pdf,data/raw/aaer/2009/AAER-2981.txt 2009,AAER-2977,2009-05-27,LR-21058,"Richard J. Miller, Gary S. Jensen, and Michael E. Beaulieu",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-21058,https://www.sec.gov/files/litigation/complaints/2009/comp21058.pdf,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2009&month=All&order=field_publish_date&sort=desc&page=1,listing_row,,data/raw/aaer/2009/AAER-2977.txt 2009,AAER-2979,2009-05-27,34-59989,"Frank P. Sinopoli, CPA",https://www.sec.gov/files/litigation/admin/2009/34-59989.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2009&month=All&order=field_publish_date&sort=desc&page=1,listing_row,data/raw/aaer/2009/AAER-2979.pdf,data/raw/aaer/2009/AAER-2979.txt 2009,AAER-2978,2009-05-27,34-59986,"Pollard Kelley Auditing Services, Inc. and Terance Kelley, CPA",https://www.sec.gov/files/litigation/admin/2009/34-59986.pdf,https://www.sec.gov/files/litigation/admin/2009/34-59986-o.pdf,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2009&month=All&order=field_publish_date&sort=desc&page=1,listing_row,data/raw/aaer/2009/AAER-2978.pdf,data/raw/aaer/2009/AAER-2978.txt 2009,AAER-2976,2009-05-27,34-59980,"Brian R. Spires, CPA",https://www.sec.gov/files/litigation/admin/2009/34-59980.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2009&month=All&order=field_publish_date&sort=desc&page=1,listing_row,data/raw/aaer/2009/AAER-2976.pdf,data/raw/aaer/2009/AAER-2976.txt 2009,AAER-2975,2009-05-27,34-59977,John T. McDonald (CPA),https://www.sec.gov/files/litigation/admin/2009/34-59977.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2009&month=All&order=field_publish_date&sort=desc&page=1,listing_row,data/raw/aaer/2009/AAER-2975.pdf,data/raw/aaer/2009/AAER-2975.txt 2009,AAER-2974,2009-05-26,33-9032|34-59973,CSK Auto Corporation,https://www.sec.gov/files/litigation/admin/2009/33-9032.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2009&month=All&order=field_publish_date&sort=desc&page=1,listing_row,data/raw/aaer/2009/AAER-2974.pdf,data/raw/aaer/2009/AAER-2974.txt 2009,AAER-2973,2009-05-21,34-59959,TMT Capital Corporation,https://www.sec.gov/files/litigation/admin/2009/34-59959.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2009&month=All&order=field_publish_date&sort=desc&page=1,listing_row,data/raw/aaer/2009/AAER-2973.pdf,data/raw/aaer/2009/AAER-2973.txt 2009,AAER-2972,2009-05-19,LR-21048,"Apogee Technology, Inc., David B. Meyers and Annette Jaynes",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-21048,https://www.sec.gov/files/litigation/complaints/2009/comp21048.pdf,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2009&month=All&order=field_publish_date&sort=desc&page=1,listing_row,,data/raw/aaer/2009/AAER-2972.txt 2009,AAER-2970,2009-05-18,LR-21042,"Monster Worldwide, Inc.",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-21042,https://www.sec.gov/files/litigation/complaints/2009/comp21042.pdf,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2009&month=All&order=field_publish_date&sort=desc&page=1,listing_row,,data/raw/aaer/2009/AAER-2970.txt 2009,AAER-2971,2009-05-18,LR-21044,"WellCare Health Plans, Inc.",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-21044,https://www.sec.gov/files/litigation/complaints/2009/comp21044.pdf,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2009&month=All&order=field_publish_date&sort=desc&page=1,listing_row,,data/raw/aaer/2009/AAER-2971.txt 2009,AAER-2969,2009-05-15,LR-21039,Gary A. Ray,https://www.sec.gov/enforcement-litigation/litigation-releases/lr-21039,https://www.sec.gov/files/litigation/complaints/2009/comp21039.pdf,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2009&month=All&order=field_publish_date&sort=desc&page=1,listing_row,,data/raw/aaer/2009/AAER-2969.txt 2009,AAER-2968,2009-05-12,34-59903,Ingram Micro Inc.,https://www.sec.gov/files/litigation/admin/2009/34-59903.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2009&month=All&order=field_publish_date&sort=desc&page=1,listing_row,data/raw/aaer/2009/AAER-2968.pdf,data/raw/aaer/2009/AAER-2968.txt 2009,AAER-2967,2009-04-28,LR-21014,"Michael Strauss, Stephen Hozie and Robert Bernstein",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-21014,https://www.sec.gov/files/litigation/complaints/2009/comp21014.pdf,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2009&month=All&order=field_publish_date&sort=desc&page=1,listing_row,,data/raw/aaer/2009/AAER-2967.txt 2009,AAER-2966,2009-04-23,34-59817,"KPMG LLP, Bryan E. Palbaum, CPA, John M. Wong, CPA, Kenneth B. Janeski, CPA, David A. Hori, CPA",https://www.sec.gov/files/litigation/admin/2009/34-59817.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2009&month=All&order=field_publish_date&sort=desc&page=1,listing_row,data/raw/aaer/2009/AAER-2966.pdf,data/raw/aaer/2009/AAER-2966.txt 2009,AAER-2965,2009-04-21,34-59803,Randy S. Casstevens (CPA),https://www.sec.gov/files/litigation/admin/2009/34-59803.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2009&month=All&order=field_publish_date&sort=desc&page=1,listing_row,data/raw/aaer/2009/AAER-2965.pdf,data/raw/aaer/2009/AAER-2965.txt 2009,AAER-2964,2009-04-17,34-59785,"Kevin E. Brooks, CPA",https://www.sec.gov/files/litigation/admin/2009/34-59785.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2009&month=All&order=field_publish_date&sort=desc&page=1,listing_row,data/raw/aaer/2009/AAER-2964.pdf,data/raw/aaer/2009/AAER-2964.txt 2009,AAER-2963,2009-04-14,34-59767,"Stratum Holdings, Inc.",https://www.sec.gov/files/litigation/admin/2009/34-59767.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2009&month=All&order=field_publish_date&sort=desc&page=1,listing_row,data/raw/aaer/2009/AAER-2963.pdf,data/raw/aaer/2009/AAER-2963.txt 2009,AAER-2962,2009-04-14,34-59766,"Stephen P. Corso, Jr., CPA",https://www.sec.gov/files/litigation/admin/2009/34-59766.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2009&month=All&order=field_publish_date&sort=desc&page=1,listing_row,data/raw/aaer/2009/AAER-2962.pdf,data/raw/aaer/2009/AAER-2962.txt 2009,AAER-2961,2009-04-13,34-59758,Antonio Canova (CPA),https://www.sec.gov/files/litigation/admin/2009/34-59758.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2009&month=All&order=field_publish_date&sort=desc&page=1,listing_row,data/raw/aaer/2009/AAER-2961.pdf,data/raw/aaer/2009/AAER-2961.txt 2009,AAER-2960,2009-04-13,34-59751,"Jesus A. Lago, CPA",https://www.sec.gov/files/litigation/admin/2009/34-59751.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2009&month=All&order=field_publish_date&sort=desc&page=1,listing_row,data/raw/aaer/2009/AAER-2960.pdf,data/raw/aaer/2009/AAER-2960.txt 2009,AAER-2959,2009-04-03,34-59703,"Dan Wise, CPA, a/k/a Danny Wise, CPA",https://www.sec.gov/files/litigation/admin/2009/34-59703.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2009&month=All&order=field_publish_date&sort=desc&page=1,listing_row,data/raw/aaer/2009/AAER-2959.pdf,data/raw/aaer/2009/AAER-2959.txt 2009,AAER-2957,2009-04-01,LR-20982,"Take-Two Interactive Software, Inc.",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-20982,https://www.sec.gov/files/litigation/complaints/2009/comp20982.pdf,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2009&month=All&order=field_publish_date&sort=desc&page=1,listing_row,,data/raw/aaer/2009/AAER-2957.txt 2009,AAER-2956,2009-03-30,LR-20978,"WMDS, Inc. One Universe Online, Inc., Seng Tan, James Bunchan and Christian Rochon",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-20978,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2009&month=All&order=field_publish_date&sort=desc&page=1,listing_row,,data/raw/aaer/2009/AAER-2956.txt 2009,AAER-2958,2009-03-30,34-59648,"Dennis Kavelman, C.A. and Arcangelo Loberto, C.A.",https://www.sec.gov/files/litigation/admin/2009/34-59648.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2009&month=All&order=field_publish_date&sort=desc&page=1,listing_row,data/raw/aaer/2009/AAER-2958.pdf,data/raw/aaer/2009/AAER-2958.txt 2009,AAER-2955,2009-03-27,LR-20975,"Delphi Corporation, Judith Kudla, et al.",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-20975,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2009&month=All&order=field_publish_date&sort=desc&page=1,listing_row,,data/raw/aaer/2009/AAER-2955.txt 2009,AAER-2954,2009-03-27,34-59637,Judith Kudla (CPA),https://www.sec.gov/files/litigation/admin/2009/34-59637.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2009&month=All&order=field_publish_date&sort=desc&page=1,listing_row,data/raw/aaer/2009/AAER-2954.pdf,data/raw/aaer/2009/AAER-2954.txt 2009,AAER-3031,2009-03-23,LR-20965,"Escala Group, Inc., Gregory Manning, and Larry Lee Crawford, CPA",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-20965,https://www.sec.gov/files/litigation/complaints/2009/comp20965.pdf,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2009&month=All&order=field_publish_date&sort=desc&page=1,listing_row,,data/raw/aaer/2009/AAER-3031.txt 2009,AAER-2953,2009-03-20,LR-20964,"Mercury Interactive, LLC (f/k/a Mercury Interactive Corporation), Amnon Landan, Sharlene Abrams, Douglas Smith, and Susan Skaer",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-20964,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2009&month=All&order=field_publish_date&sort=desc&page=1,listing_row,,data/raw/aaer/2009/AAER-2953.txt 2009,AAER-2992,2009-03-18,LR-20959,"David G. Friehling, C.P.A and Friehling & Horowitz, CPA's, P.C.",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-20959,https://www.sec.gov/files/litigation/complaints/2009/comp20959.pdf,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2009&month=All&order=field_publish_date&sort=desc&page=1,listing_row,,data/raw/aaer/2009/AAER-2992.txt 2009,AAER-2952,2009-03-18,34-59596,"William D. Shovers, CPA",https://www.sec.gov/files/litigation/admin/2009/34-59596.pdf,https://www.sec.gov/files/litigation/opinions/2009/34-59874.pdf,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2009&month=All&order=field_publish_date&sort=desc&page=1,listing_row,data/raw/aaer/2009/AAER-2952.pdf,data/raw/aaer/2009/AAER-2952.txt 2009,AAER-2951,2009-03-18,34-59594,"Allion Healthcare, Inc. and James G. Spencer",https://www.sec.gov/files/litigation/admin/2009/34-59594.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2009&month=All&order=field_publish_date&sort=desc&page=1,listing_row,data/raw/aaer/2009/AAER-2951.pdf,data/raw/aaer/2009/AAER-2951.txt 2009,AAER-2950,2009-03-17,34-59584,"Andrew Sims, CPA",https://www.sec.gov/files/litigation/admin/2009/34-59584.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2009&month=All&order=field_publish_date&sort=desc&page=1,listing_row,data/raw/aaer/2009/AAER-2950.pdf,data/raw/aaer/2009/AAER-2950.txt 2009,AAER-3022,2009-03-12,LR-20949A,MedQuist Inc.; John A. Donohoe; and Brian J. Kearns and Bruce J. Van Fossen,https://www.sec.gov/enforcement-litigation/litigation-releases/lr-20949a,https://www.sec.gov/files/litigation/complaints/2009/comp20949-medquist.pdf|https://www.sec.gov/files/litigation/complaints/2009/comp20949-donohoe.pdf|https://www.sec.gov/files/litigation/complaints/2009/comp20949-kearns.pdf,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2009&month=All&order=field_publish_date&sort=desc&page=1,listing_row,,data/raw/aaer/2009/AAER-3022.txt 2009,AAER-2949,2009-03-12,LR-20950,"Quest Software, Inc., Vincent C. Smith, John J. Laskey, and Kevin E. Brooks",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-20950,https://www.sec.gov/files/litigation/complaints/2009/comp20950.pdf,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2009&month=All&order=field_publish_date&sort=desc&page=1,listing_row,,data/raw/aaer/2009/AAER-2949.txt 2009,AAER-2947,2009-03-11,LR-20942,"Stephen P. Gardner, et al.",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-20942,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2009&month=All&order=field_publish_date&sort=desc&page=1,listing_row,,data/raw/aaer/2009/AAER-2947.txt 2009,AAER-2948,2009-03-11,LR-20945,"PowerCold Corporation, Francis L. Simola, Joseph C. Cahill, and Grayling R. Hofer",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-20945,https://www.sec.gov/files/litigation/complaints/2009/comp20945.pdf,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2009&month=All&order=field_publish_date&sort=desc&page=1,listing_row,,data/raw/aaer/2009/AAER-2948.txt 2009,AAER-2946,2009-03-10,LR-20938,"Allen Barnett, et al.",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-20938,https://www.sec.gov/files/litigation/complaints/2009/comp20938.pdf,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2009&month=All&order=field_publish_date&sort=desc&page=1,listing_row,,data/raw/aaer/2009/AAER-2946.txt 2009,AAER-2945,2009-03-09,34-59541,Lisa W. Zappala (CPA),https://www.sec.gov/files/litigation/admin/2009/34-59541.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2009&month=All&order=field_publish_date&sort=desc&page=1,listing_row,data/raw/aaer/2009/AAER-2945.pdf,data/raw/aaer/2009/AAER-2945.txt 2009,AAER-3024,2009-03-06,LR-20933A,"Martin G. Fraser, Don W. Watson, Edward W. O'Brien, and Gary M. Opper",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-20933a,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2009&month=All&order=field_publish_date&sort=desc&page=1,listing_row,,data/raw/aaer/2009/AAER-3024.txt 2009,AAER-2944,2009-03-06,34-59530,Stephan Husi,https://www.sec.gov/files/litigation/admin/2009/34-59530.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2009&month=All&order=field_publish_date&sort=desc&page=1,listing_row,data/raw/aaer/2009/AAER-2944.pdf,data/raw/aaer/2009/AAER-2944.txt 2009,AAER-2943,2009-03-05,LR-20927,"Pediatrix Medical Group, Inc.",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-20927,https://www.sec.gov/files/litigation/complaints/2009/comp20927.pdf,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2009&month=All&order=field_publish_date&sort=desc&page=1,listing_row,,data/raw/aaer/2009/AAER-2943.txt 2009,AAER-2942,2009-03-04,34-59500,Sherry J. Polonsky,https://www.sec.gov/files/litigation/admin/2009/34-59500.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2009&month=All&order=field_publish_date&sort=desc&page=1,listing_row,data/raw/aaer/2009/AAER-2942.pdf,data/raw/aaer/2009/AAER-2942.txt 2009,AAER-2941,2009-03-04,34-59499,"Krispy Kreme Doughnuts, Inc.",https://www.sec.gov/files/litigation/admin/2009/34-59499.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2009&month=All&order=field_publish_date&sort=desc&page=1,listing_row,data/raw/aaer/2009/AAER-2941.pdf,data/raw/aaer/2009/AAER-2941.txt 2009,AAER-2940,2009-02-26,LR-20916,Lawrence B. Evans et al.,https://www.sec.gov/enforcement-litigation/litigation-releases/lr-20916,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2009&month=All&order=field_publish_date&sort=desc&page=1,listing_row,,data/raw/aaer/2009/AAER-2940.txt 2009,AAER-2939,2009-02-19,34-59423,David J. Lubben,https://www.sec.gov/files/litigation/admin/2009/34-59423.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2009&month=All&order=field_publish_date&sort=desc&page=1,listing_row,data/raw/aaer/2009/AAER-2939.pdf,data/raw/aaer/2009/AAER-2939.txt 2009,AAER-2938,2009-02-19,34-59422,"Greg Steven Kaplan, CPA",https://www.sec.gov/files/litigation/admin/2009/34-59422.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2009&month=All&order=field_publish_date&sort=desc&page=1,listing_row,data/raw/aaer/2009/AAER-2938.pdf,data/raw/aaer/2009/AAER-2938.txt 2009,AAER-2937,2009-02-17,LR-20902,"Research in Motion Limited, Dennis Kavelman, Arcangelo Loberto, James Balsillie and Mihal Lazaridis",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-20902,https://www.sec.gov/files/litigation/complaints/2009/comp20902.pdf,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2009&month=All&order=field_publish_date&sort=desc&page=1,listing_row,,data/raw/aaer/2009/AAER-2937.txt 2009,AAER-2934,2009-02-11,LR-20896,ITT Corporation,https://www.sec.gov/enforcement-litigation/litigation-releases/lr-20896,https://www.sec.gov/files/litigation/complaints/2009/comp20896.pdf,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2009&month=All&order=field_publish_date&sort=desc&page=1,listing_row,,data/raw/aaer/2009/AAER-2934.txt 2009,AAER-2935,2009-02-11,LR-20897A,"Halliburton Company and KBR, Inc.",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-20897a,https://www.sec.gov/files/litigation/complaints/2009/comp20897.pdf,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2009&month=All&order=field_publish_date&sort=desc&page=1,listing_row,,data/raw/aaer/2009/AAER-2935.txt 2009,AAER-2936,2009-02-11,LR-20898,"Meridian Holdings, Inc., Anthony C. Dike and Michelle V. Nguyen",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-20898,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2009&month=All&order=field_publish_date&sort=desc&page=1,listing_row,,data/raw/aaer/2009/AAER-2936.txt 2009,AAER-2933,2009-02-11,34-59390,"Ronald M. Bandyk, CPA",https://www.sec.gov/files/litigation/admin/2009/34-59390.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2009&month=All&order=field_publish_date&sort=desc&page=1,listing_row,data/raw/aaer/2009/AAER-2933.pdf,data/raw/aaer/2009/AAER-2933.txt 2009,AAER-2932,2009-02-10,LR-20891,"Thom A. Faria, Stephen J. McLaughlin and William M. Stickney",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-20891,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2009&month=All&order=field_publish_date&sort=desc&page=1,listing_row,,data/raw/aaer/2009/AAER-2932.txt 2009,AAER-2931,2009-02-05,34-59363,"Jeffrey M. Yonkers, CPA",https://www.sec.gov/files/litigation/admin/2009/34-59363.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2009&month=All&order=field_publish_date&sort=desc&page=1,listing_row,data/raw/aaer/2009/AAER-2931.pdf,data/raw/aaer/2009/AAER-2931.txt 2009,AAER-2930,2009-02-04,LR-20882,Mark T. Turkcan,https://www.sec.gov/enforcement-litigation/litigation-releases/lr-20882,https://www.sec.gov/files/litigation/complaints/2009/comp20882.pdf,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2009&month=All&order=field_publish_date&sort=desc&page=1,listing_row,,data/raw/aaer/2009/AAER-2930.txt 2009,AAER-2929,2009-01-30,LR-20876,"Lumenis Ltd., Sagi A. Genger and Kevin Morano",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-20876,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2009&month=All&order=field_publish_date&sort=desc&page=1,listing_row,,data/raw/aaer/2009/AAER-2929.txt 2009,AAER-2928,2009-01-29,34-59317,Michelle V. Nguyen (CPA),https://www.sec.gov/files/litigation/admin/2009/34-59317.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2009&month=All&order=field_publish_date&sort=desc&page=1,listing_row,data/raw/aaer/2009/AAER-2928.pdf,data/raw/aaer/2009/AAER-2928.txt 2009,AAER-2925,2009-01-26,LR-20866,Jordan H. Mintz and Rex R. Rogers,https://www.sec.gov/enforcement-litigation/litigation-releases/lr-20866,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2009&month=All&order=field_publish_date&sort=desc&page=1,listing_row,,data/raw/aaer/2009/AAER-2925.txt 2009,AAER-2927,2009-01-26,34-59297,Rex R. Rogers,https://www.sec.gov/files/litigation/admin/2009/34-59297.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2009&month=All&order=field_publish_date&sort=desc&page=1,listing_row,data/raw/aaer/2009/AAER-2927.pdf,data/raw/aaer/2009/AAER-2927.txt 2009,AAER-2926,2009-01-26,34-59296,Jordan H. Mintz,https://www.sec.gov/files/litigation/admin/2009/34-59296.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2009&month=All&order=field_publish_date&sort=desc&page=1,listing_row,data/raw/aaer/2009/AAER-2926.pdf,data/raw/aaer/2009/AAER-2926.txt 2009,AAER-2924,2009-01-26,34-59295,"John V. Cracchiolo, CPA",https://www.sec.gov/files/litigation/admin/2009/34-59295.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2009&month=All&order=field_publish_date&sort=desc&page=1,listing_row,data/raw/aaer/2009/AAER-2924.pdf,data/raw/aaer/2009/AAER-2924.txt 2009,AAER-2923,2009-01-23,LR-20864,"Ranko Cucuz, William D. Shovers, Jesus Bonilla-Valdez, Ronald Lee Kolakowski, and HLI Operating Company, Inc., f/k/a Hayes Lemmerz International, Inc.",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-20864,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2009&month=All&order=field_publish_date&sort=desc&page=1,listing_row,,data/raw/aaer/2009/AAER-2923.txt 2009,AAER-3033,2009-01-22,LR-20861,General Motors Corporation,https://www.sec.gov/enforcement-litigation/litigation-releases/lr-20861,https://www.sec.gov/files/litigation/complaints/2009/comp20861.pdf,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2009&month=All&order=field_publish_date&sort=desc&page=1,listing_row,,data/raw/aaer/2009/AAER-3033.txt 2009,AAER-2922,2009-01-22,LR-20862,"Catherine R. McEnroe, Noreen O'Loughlin and Martin R. von Ruden",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-20862,https://www.sec.gov/files/litigation/complaints/2009/comp20862.pdf,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2009&month=All&order=field_publish_date&sort=desc&page=1,listing_row,,data/raw/aaer/2009/AAER-2922.txt 2009,AAER-2921,2009-01-22,34-59278,"Catherine R. McEnroe, Noreen O'Loughlin and Martin R. von Ruden",https://www.sec.gov/files/litigation/admin/2009/34-59278.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2009&month=All&order=field_publish_date&sort=desc&page=1,listing_row,data/raw/aaer/2009/AAER-2921.pdf,data/raw/aaer/2009/AAER-2921.txt 2009,AAER-2920,2009-01-22,34-59277,Cablevision Systems Corporation,https://www.sec.gov/files/litigation/admin/2009/34-59277.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2009&month=All&order=field_publish_date&sort=desc&page=1,listing_row,data/raw/aaer/2009/AAER-2920.pdf,data/raw/aaer/2009/AAER-2920.txt 2009,AAER-2919,2009-01-21,LR-20860,"Urs Kamber, Stephan Husi and Richard Jon May",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-20860,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2009&month=All&order=field_publish_date&sort=desc&page=1,listing_row,,data/raw/aaer/2009/AAER-2919.txt 2009,AAER-2918,2009-01-09,34-59224,"Debra McClister, CPA",https://www.sec.gov/files/litigation/admin/2009/34-59224.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2009&month=All&order=field_publish_date&sort=desc&page=1,listing_row,data/raw/aaer/2009/AAER-2918.pdf,data/raw/aaer/2009/AAER-2918.txt 2009,AAER-2917,2009-01-06,LR-20843,"Savvides & Partners/PKF Cyprus, Pavlos Meletiou, R.K. Dhawan and Co., and R.K. Dhawan",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-20843,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2009&month=All&order=field_publish_date&sort=desc&page=1,listing_row,,data/raw/aaer/2009/AAER-2917.txt 2009,AAER-2916,2009-01-06,34-59206,R.K. Dhawan & Co.,https://www.sec.gov/files/litigation/admin/2009/34-59206.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2009&month=All&order=field_publish_date&sort=desc&page=1,listing_row,data/raw/aaer/2009/AAER-2916.pdf,data/raw/aaer/2009/AAER-2916.txt 2009,AAER-2915,2009-01-06,34-59205,"Pavlos Meletiou, Certified Accountant",https://www.sec.gov/files/litigation/admin/2009/34-59205.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2009&month=All&order=field_publish_date&sort=desc&page=1,listing_row,data/raw/aaer/2009/AAER-2915.pdf,data/raw/aaer/2009/AAER-2915.txt 2009,AAER-2914,2009-01-06,34-59204,"R.K. Dhawan, Chartered Accountant",https://www.sec.gov/files/litigation/admin/2009/34-59204.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2009&month=All&order=field_publish_date&sort=desc&page=1,listing_row,data/raw/aaer/2009/AAER-2914.pdf,data/raw/aaer/2009/AAER-2914.txt 2010,AAER-3222,2010-12-22,34-63600,"James M. Schneider, CPA",https://www.sec.gov/files/litigation/admin/2010/34-63600.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2010&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2010/AAER-3222.pdf,data/raw/aaer/2010/AAER-3222.txt 2010,AAER-3219,2010-12-20,LR-21784,Joseph M. Elles,https://www.sec.gov/enforcement-litigation/litigation-releases/lr-21784,https://www.sec.gov/files/litigation/complaints/2010/comp21784.pdf,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2010&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2010/AAER-3219.txt 2010,AAER-3220,2010-12-20,34-63578,Milan Belans (CPA),https://www.sec.gov/files/litigation/admin/2010/34-63578.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2010&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2010/AAER-3220.pdf,data/raw/aaer/2010/AAER-3220.txt 2010,AAER-3221,2010-12-20,33-9166,"Moore Stephens Wurth Frazer & Torbet LLP and K. Dean Yamagata, CPA",https://www.sec.gov/files/litigation/admin/2010/33-9166.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2010&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2010/AAER-3221.pdf,data/raw/aaer/2010/AAER-3221.txt 2010,AAER-3218,2010-12-16,34-63560,"Alvin L. Dahl, CPA",https://www.sec.gov/files/litigation/admin/2010/34-63560.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2010&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2010/AAER-3218.pdf,data/raw/aaer/2010/AAER-3218.txt 2010,AAER-3217,2010-12-10,LR-21769,"Vitesse Semiconductor Corporation, Louis R. Tomasetta, Eugene F. Hovanec, Yatin D. Mody, and Nicole R. Kaplan",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-21769,https://www.sec.gov/files/litigation/complaints/2010/comp21769.pdf,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2010&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2010/AAER-3217.txt 2010,AAER-3216,2010-12-08,34-63473,Paul R. Beckwith (CPA),https://www.sec.gov/files/litigation/admin/2010/34-63473.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2010&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2010/AAER-3216.pdf,data/raw/aaer/2010/AAER-3216.txt 2010,AAER-3215,2010-11-23,LR-21753,"Jacob (“Kobi”) Alexander, et al.",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-21753,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2010&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2010/AAER-3215.txt 2010,AAER-3214,2010-11-22,34-63356,Catherine Rozanski (CPA),https://www.sec.gov/files/litigation/admin/2010/34-63356.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2010&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2010/AAER-3214.pdf,data/raw/aaer/2010/AAER-3214.txt 2010,AAER-3213,2010-11-10,LR-21735,LocatePlus Holdings Corporation,https://www.sec.gov/enforcement-litigation/litigation-releases/lr-21735,https://www.sec.gov/files/litigation/complaints/2010/comp21735.pdf,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2010&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2010/AAER-3213.txt 2010,AAER-3212,2010-11-09,LR-21733,Duane Martin and Gary Trump,https://www.sec.gov/enforcement-litigation/litigation-releases/lr-21733,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2010&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2010/AAER-3212.txt 2010,AAER-3211,2010-11-05,34-63265,"Leslie L. Jackson, CPA",https://www.sec.gov/files/litigation/admin/2010/34-63265.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2010&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2010/AAER-3211.pdf,data/raw/aaer/2010/AAER-3211.txt 2010,AAER-3210,2010-11-05,34-63264,Robert W. Davis (CPA),https://www.sec.gov/files/litigation/admin/2010/34-63264.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2010&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2010/AAER-3210.pdf,data/raw/aaer/2010/AAER-3210.txt 2010,AAER-3209,2010-11-05,34-63263,Randall D. Imhoff (CPA),https://www.sec.gov/files/litigation/admin/2010/34-63263.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2010&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2010/AAER-3209.pdf,data/raw/aaer/2010/AAER-3209.txt 2010,AAER-3208,2010-11-05,34-63262,"Nicholas A. R. Dunning, ACA",https://www.sec.gov/files/litigation/admin/2010/34-63262.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2010&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2010/AAER-3208.pdf,data/raw/aaer/2010/AAER-3208.txt 2010,AAER-3201,2010-11-04,LR-21724,GlobalSantaFe Corp.,https://www.sec.gov/enforcement-litigation/litigation-releases/lr-21724,https://www.sec.gov/files/litigation/complaints/2010/comp21724.pdf,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2010&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2010/AAER-3201.txt 2010,AAER-3202,2010-11-04,LR-21725,Transocean Inc.,https://www.sec.gov/enforcement-litigation/litigation-releases/lr-21725,https://www.sec.gov/files/litigation/complaints/2010/comp21725.pdf,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2010&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2010/AAER-3202.txt 2010,AAER-3203,2010-11-04,LR-21726,"Pride International, Inc.",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-21726,https://www.sec.gov/files/litigation/complaints/2010/comp21726.pdf,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2010&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2010/AAER-3203.txt 2010,AAER-3205,2010-11-04,LR-21727,"Panalpina, Inc.",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-21727,https://www.sec.gov/files/litigation/complaints/2010/comp21727.pdf,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2010&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2010/AAER-3205.txt 2010,AAER-3206,2010-11-04,LR-21728,Noble Corporation,https://www.sec.gov/enforcement-litigation/litigation-releases/lr-21728,https://www.sec.gov/files/litigation/complaints/2010/comp21728.pdf,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2010&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2010/AAER-3206.txt 2010,AAER-3207,2010-11-04,LR-21729,Tidewater Inc.,https://www.sec.gov/enforcement-litigation/litigation-releases/lr-21729,https://www.sec.gov/files/litigation/complaints/2010/comp21729.pdf,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2010&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2010/AAER-3207.txt 2010,AAER-3204,2010-11-04,34-63243,Royal Dutch Shell plc and Shell International Exploration and Production Inc.,https://www.sec.gov/files/litigation/admin/2010/34-63243.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2010&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2010/AAER-3204.pdf,data/raw/aaer/2010/AAER-3204.txt 2010,AAER-3200,2010-10-22,34-63167,"Gately & Associates, LLC and James P. Gately, CPA (Order Terminating Stay)",https://www.sec.gov/files/litigation/opinions/2010/34-63167.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2010&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2010/AAER-3200.pdf,data/raw/aaer/2010/AAER-3200.txt 2010,AAER-3199,2010-10-21,LR-21703,"Office Depot, Inc.",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-21703,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2010&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2010/AAER-3199.txt 2010,AAER-3198,2010-10-21,34-63152,"Office Depot, Inc.",https://www.sec.gov/files/litigation/admin/2010/34-63152.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2010&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2010/AAER-3198.pdf,data/raw/aaer/2010/AAER-3198.txt 2010,AAER-3197,2010-10-14,LR-21692,LocatePlus Holdings Corporation,https://www.sec.gov/enforcement-litigation/litigation-releases/lr-21692,https://www.sec.gov/files/litigation/complaints/2010/comp21692.pdf,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2010&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2010/AAER-3197.txt 2010,AAER-3196,2010-10-07,34-63061,"Michael S. Joseph, CPA",https://www.sec.gov/files/litigation/admin/2010/34-63061.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2010&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2010/AAER-3196.pdf,data/raw/aaer/2010/AAER-3196.txt 2010,AAER-3195,2010-10-04,34-63033,"Weiser LLP, Victor R. Wahba, CP and Stuart A. Nussbaum, CPA",https://www.sec.gov/files/litigation/admin/2010/34-63033.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2010&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2010/AAER-3195.pdf,data/raw/aaer/2010/AAER-3195.txt 2010,AAER-3194,2010-10-04,34-63030,"Altschuler, Melvoin and Glasser LLP, and G. Victor Johnson, II, CPA",https://www.sec.gov/files/litigation/admin/2010/34-63030.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2010&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2010/AAER-3194.pdf,data/raw/aaer/2010/AAER-3194.txt 2010,AAER-3192,2010-09-30,LR-21677,"Forman, et al.",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-21677,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2010&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2010/AAER-3192.txt 2010,AAER-3193,2010-09-30,LR-21679A,"W. Anthony Huff, et al.",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-21679a,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2010&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2010/AAER-3193.txt 2010,AAER-3191,2010-09-29,LR-21673,ABB Ltd,https://www.sec.gov/enforcement-litigation/litigation-releases/lr-21673,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2010&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2010/AAER-3191.txt 2010,AAER-3190,2010-09-29,34-63013,Stephen Durland (CPA),https://www.sec.gov/files/litigation/admin/2010/34-63013.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2010&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2010/AAER-3190.pdf,data/raw/aaer/2010/AAER-3190.txt 2010,AAER-3189,2010-09-24,34-62988,"Sunopta, Inc., Steven R. Bromley, CGA, and John H. Dietrich, CA",https://www.sec.gov/files/litigation/admin/2010/34-62988.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2010&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2010/AAER-3189.pdf,data/raw/aaer/2010/AAER-3189.txt 2010,AAER-3188,2010-09-22,LR-21660,"Delphi Corporation, John Blahnik, et al.",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-21660,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2010&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2010/AAER-3188.txt 2010,AAER-3187,2010-09-21,LR-21657,"True North Finance Corporation, f/k/a CS Financing Corporation, et al.",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-21657,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2010&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2010/AAER-3187.txt 2010,AAER-3186,2010-09-15,LR-21650,"Biovail Corporation, Eugene Melnyk, Brian Crombie, John Miszuk, and Kenneth G. Howling",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-21650,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2010&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2010/AAER-3186.txt 2010,AAER-3185,2010-09-13,34-62899,"KMJ Corbin & Company, LLP, Kendall G. Merkley, CPA, and Anthony J. Price, CPA",https://www.sec.gov/files/litigation/admin/2010/34-62899.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2010&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2010/AAER-3185.pdf,data/raw/aaer/2010/AAER-3185.txt 2010,AAER-3184,2010-09-10,34-62889,"Patti M. Dodge, CPA",https://www.sec.gov/files/litigation/admin/2010/34-62889.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2010&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2010/AAER-3184.pdf,data/raw/aaer/2010/AAER-3184.txt 2010,AAER-3183,2010-09-10,34-62888,"David N. Kenneally, CPA",https://www.sec.gov/files/litigation/admin/2010/34-62888.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2010&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2010/AAER-3183.pdf,data/raw/aaer/2010/AAER-3183.txt 2010,AAER-3182,2010-09-09,LR-21643,"Affiliated Computer Services, Inc.",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-21643,https://www.sec.gov/files/litigation/complaints/2010/comp21643.pdf,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2010&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2010/AAER-3182.txt 2010,AAER-3181,2010-09-08,34-62865,"Kevin J. Schott, CPA",https://www.sec.gov/files/litigation/admin/2010/34-62865.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2010&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2010/AAER-3181.pdf,data/raw/aaer/2010/AAER-3181.txt 2010,AAER-3179,2010-09-01,LR-21639,"Lucent Technologies, Inc., et al.",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-21639,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2010&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2010/AAER-3179.txt 2010,AAER-3180,2010-09-01,LR-21640,Sujata Sachdeva and Julie Mulvaney,https://www.sec.gov/enforcement-litigation/litigation-releases/lr-21640,https://www.sec.gov/files/litigation/complaints/2010/comp21640.pdf,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2010&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2010/AAER-3180.txt 2010,AAER-3178,2010-08-31,LR-21636,Urs Kamber,https://www.sec.gov/enforcement-litigation/litigation-releases/lr-21636,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2010&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2010/AAER-3178.txt 2010,AAER-3177,2010-08-27,LR-21634,Robert W. Davis and Randall D. Imhoff,https://www.sec.gov/enforcement-litigation/litigation-releases/lr-21634,https://www.sec.gov/files/litigation/complaints/2010/comp21634-davis.pdf|https://www.sec.gov/files/litigation/complaints/2010/comp21634-imhoff.pdf,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2010&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2010/AAER-3177.txt 2010,AAER-3176,2010-08-26,34-62773,Stephen D. Chanslor (CPA),https://www.sec.gov/files/litigation/admin/2010/34-62773.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2010&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2010/AAER-3176.pdf,data/raw/aaer/2010/AAER-3176.txt 2010,AAER-3174,2010-08-24,LR-21630,"Escala Group, Inc., Gregory Manning, and Larry Lee Crawford, CPA",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-21630,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2010&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2010/AAER-3174.txt 2010,AAER-3175,2010-08-24,34-62761,"Stephen Burke, CPA",https://www.sec.gov/files/litigation/admin/2010/34-62761.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2010&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2010/AAER-3175.pdf,data/raw/aaer/2010/AAER-3175.txt 2010,AAER-3173,2010-08-20,34-62752,Matthew W. Hardey,https://www.sec.gov/files/litigation/admin/2010/34-62752.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2010&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2010/AAER-3173.pdf,data/raw/aaer/2010/AAER-3173.txt 2010,AAER-3172,2010-08-20,34-62751,L. Cyrus DeBlanc,https://www.sec.gov/files/litigation/admin/2010/34-62751.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2010&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2010/AAER-3172.pdf,data/raw/aaer/2010/AAER-3172.txt 2010,AAER-3171,2010-08-09,34-62666,"Dohan + Company CPA, Steven H. Dohan, CPA, Nancy L. Brown, CPA, and Erez Bahar, CA Carol Fox Foelak, Administrative Law Judge",https://www.sec.gov/files/litigation/admin/2010/34-62666.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2010&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2010/AAER-3171.pdf,data/raw/aaer/2010/AAER-3171.txt 2010,AAER-3170,2010-08-06,LR-21618,"Universal Corporation, Inc. and Alliance One International, Inc.",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-21618,https://www.sec.gov/files/litigation/complaints/2010/comp21618-universal.pdf|https://www.sec.gov/files/litigation/complaints/2010/comp21618-alliance-one.pdf,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2010&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2010/AAER-3170.txt 2010,AAER-3167,2010-08-05,LR-21615,David P. Turner and Ousama M. Naaman,https://www.sec.gov/enforcement-litigation/litigation-releases/lr-21615,https://www.sec.gov/files/litigation/complaints/2010/comp21615.pdf,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2010&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2010/AAER-3167.txt 2010,AAER-3168,2010-08-05,LR-21616,"James W. McIntosh, et al., and Mark T. Schwetschenau",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-21616,https://www.sec.gov/files/litigation/complaints/2010/comp21616-jwm.pdf|https://www.sec.gov/files/litigation/complaints/2010/comp21616-mts.pdf,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2010&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2010/AAER-3168.txt 2010,AAER-3169,2010-08-05,LR-21617,Joe Summers,https://www.sec.gov/enforcement-litigation/litigation-releases/lr-21617,https://www.sec.gov/files/litigation/complaints/2010/comp21617.pdf,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2010&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2010/AAER-3169.txt 2010,AAER-3166,2010-08-05,34-62654,Mark T. Schwetschenau,https://www.sec.gov/files/litigation/admin/2010/34-62654.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2010&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2010/AAER-3166.pdf,data/raw/aaer/2010/AAER-3166.txt 2010,AAER-3165,2010-08-05,33-9132,"Navistar International Corporation, Daniel C. Ustian, Robert C.Lannert, Thomas M. Akers, Jr., James W. Mcintosh, James J. Stanaway,Ernest A. Stinsa, Michael J. Schultz",https://www.sec.gov/files/litigation/admin/2010/33-9132.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2010&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2010/AAER-3165.pdf,data/raw/aaer/2010/AAER-3165.txt 2010,AAER-3164,2010-08-04,LR-21612,Thomas P. Flanagan and Patrick T. Flanagan,https://www.sec.gov/enforcement-litigation/litigation-releases/lr-21612,https://www.sec.gov/files/litigation/complaints/2010/comp21612.pdf,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2010&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2010/AAER-3164.txt 2010,AAER-3163,2010-08-04,34-62636,"Thomas P. Flanagan, CPA",https://www.sec.gov/files/litigation/admin/2010/34-62636.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2010&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2010/AAER-3163.pdf,data/raw/aaer/2010/AAER-3163.txt 2010,AAER-3161,2010-07-30,LR-21608,"Matthew W. Hardey, L. Cyrus DeBlanc, and Joe E. Penland",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-21608,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2010&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2010/AAER-3161.txt 2010,AAER-3162,2010-07-30,LR-21609,Brad A. Morrice et al.,https://www.sec.gov/enforcement-litigation/litigation-releases/lr-21609,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2010&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2010/AAER-3162.txt 2010,AAER-3160,2010-07-29,34-62589,"Larry E. Hulse, CPA",https://www.sec.gov/files/litigation/admin/2010/34-62589.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2010&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2010/AAER-3160.pdf,data/raw/aaer/2010/AAER-3160.txt 2010,AAER-3159,2010-07-27,LR-21602,"General Electric Company; Ionics, Inc.; and Amersham plc",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-21602,https://www.sec.gov/files/litigation/complaints/2010/comp21602.pdf,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2010&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2010/AAER-3159.txt 2010,AAER-3157,2010-07-23,LR-21600,"Sunrise Senior Living, Inc., et al.",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-21600,https://www.sec.gov/files/litigation/complaints/2010/comp21600.pdf,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2010&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2010/AAER-3157.txt 2010,AAER-3158,2010-07-23,34-62563,"Kenneth J. Abod, CPA",https://www.sec.gov/files/litigation/admin/2010/34-62563.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2010&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2010/AAER-3158.pdf,data/raw/aaer/2010/AAER-3158.txt 2010,AAER-3156,2010-07-22,LR-21599,"Dell Inc., Michael S. Dell, Kevin B. Rollins, James M. Schneider, Leslie L. Jackson, Nicholas A.R. Dunning",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-21599,https://www.sec.gov/files/litigation/complaints/2010/comp21599.pdf,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2010&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2010/AAER-3156.txt 2010,AAER-3155,2010-07-22,34-62548,"Andrew D. Petrofsky, CPA",https://www.sec.gov/files/litigation/admin/2010/34-62548.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2010&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2010/AAER-3155.pdf,data/raw/aaer/2010/AAER-3155.txt 2010,AAER-3154,2010-07-16,LR-21593,"Trident Microsystems, Inc., Frank C. Lin, and Peter Y. Jen",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-21593,https://www.sec.gov/files/litigation/complaints/2010/comp21593.pdf,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2010&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2010/AAER-3154.txt 2010,AAER-3153,2010-07-14,34-62499,"L. Rex Andersen, CPA Carol Fox Foelak, Administrative Law Judge",https://www.sec.gov/files/litigation/admin/2010/34-62499.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2010&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2010/AAER-3153.pdf,data/raw/aaer/2010/AAER-3153.txt 2010,AAER-3152,2010-07-13,34-62486,Matthew C. Gless,https://www.sec.gov/files/litigation/admin/2010/34-62486.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2010&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2010/AAER-3152.pdf,data/raw/aaer/2010/AAER-3152.txt 2010,AAER-3151,2010-07-08,33-9127,Ephraim Fields,https://www.sec.gov/files/litigation/admin/2010/33-9127.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2010&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2010/AAER-3151.pdf,data/raw/aaer/2010/AAER-3151.txt 2010,AAER-3149,2010-07-07,LR-21588,"ENI, S.p.A. and Snamprogetti Netherlands, B.V.",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-21588,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2010&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2010/AAER-3149.txt 2010,AAER-3150,2010-07-07,34-62465,"Ilse Cappel, CPA",https://www.sec.gov/files/litigation/admin/2010/34-62465.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2010&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2010/AAER-3150.pdf,data/raw/aaer/2010/AAER-3150.txt 2010,AAER-3148,2010-06-29,34-62401,Stephen Hozie,https://www.sec.gov/files/litigation/admin/2010/34-62401.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2010&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2010/AAER-3148.pdf,data/raw/aaer/2010/AAER-3148.txt 2010,AAER-3147,2010-06-28,LR-21578,Technip,https://www.sec.gov/enforcement-litigation/litigation-releases/lr-21578,https://www.sec.gov/files/litigation/complaints/2010/comp-pr2010-110.pdf,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2010&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2010/AAER-3147.txt 2010,AAER-3146,2010-06-24,34-62372,"Fei-Fei Catherine Fang, CPA",https://www.sec.gov/files/litigation/admin/2010/34-62372.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2010&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2010/AAER-3146.pdf,data/raw/aaer/2010/AAER-3146.txt 2010,AAER-3145,2010-06-14,LR-21555,Joseph P. Collins,https://www.sec.gov/enforcement-litigation/litigation-releases/lr-21555,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2010&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2010/AAER-3145.txt 2010,AAER-3144,2010-06-10,34-62262,"L. Rex Andersen, CPA",https://www.sec.gov/files/litigation/admin/2010/34-62262.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2010&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2010/AAER-3144.pdf,data/raw/aaer/2010/AAER-3144.txt 2010,AAER-3143,2010-06-10,34-62260,"Harry O. Nicodemus IV, CPA",https://www.sec.gov/files/litigation/admin/2010/34-62260.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2010&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2010/AAER-3143.pdf,data/raw/aaer/2010/AAER-3143.txt 2010,AAER-3141,2010-06-09,LR-21550,William G. Mortensen and Feng Zheng,https://www.sec.gov/enforcement-litigation/litigation-releases/lr-21550,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2010&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2010/AAER-3141.txt 2010,AAER-3142,2010-06-09,LR-21551,"Lucent Technologies, Inc., et al.",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-21551,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2010&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2010/AAER-3142.txt 2010,AAER-3140,2010-06-08,34-62242,Anthony Bonica,https://www.sec.gov/files/litigation/admin/2010/34-62242.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2010&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2010/AAER-3140.pdf,data/raw/aaer/2010/AAER-3140.txt 2010,AAER-3139,2010-06-07,34-62235,China Yuchai International Limited,https://www.sec.gov/files/litigation/admin/2010/34-62235.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2010&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2010/AAER-3139.pdf,data/raw/aaer/2010/AAER-3139.txt 2010,AAER-3138,2010-06-03,LR-21548,Walter A. Forbes and E. Kirk Shelton,https://www.sec.gov/enforcement-litigation/litigation-releases/lr-21548,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2010&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2010/AAER-3138.txt 2010,AAER-3137,2010-06-02,LR-21543,"Diebold, Inc.; Walden O'Dell; and Gregory Geswein, Kevin Krakora, and Sandra Miller",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-21543,https://www.sec.gov/files/litigation/complaints/2010/comp21543-diebold.pdf|https://www.sec.gov/files/litigation/complaints/2010/comp21543-odell.pdf|https://www.sec.gov/files/litigation/complaints/2010/comp21543-geswein.pdf,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2010&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2010/AAER-3137.txt 2010,AAER-3136,2010-05-20,LR-21527,Charles McCall,https://www.sec.gov/enforcement-litigation/litigation-releases/lr-21527,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2010&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2010/AAER-3136.txt 2010,AAER-3135,2010-05-19,34-62136,"Michael G. Lutze, CPA",https://www.sec.gov/files/litigation/admin/2010/34-62136.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2010&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2010/AAER-3135.pdf,data/raw/aaer/2010/AAER-3135.txt 2010,AAER-3133,2010-05-11,LR-21523,"Robert S. Furst, et al.",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-21523,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2010&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2010/AAER-3133.txt 2010,AAER-3134,2010-05-11,LR-21524,"Diatect International Corp., et al.",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-21524,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2010&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2010/AAER-3134.txt 2010,AAER-3132,2010-05-06,LR-21519,"Exotics.com, Inc., et al.",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-21519,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2010&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2010/AAER-3132.txt 2010,AAER-3131,2010-05-05,LR-21515,"Spongetech Delivery Systems, Inc., RM Enterprises International, Inc., Steven Y. Moskowitz, Michael E. Metter, George Speranza, Joel Pensley and Jack Halperin",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-21515,https://www.sec.gov/files/litigation/complaints/2010/comp21515.pdf,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2010&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2010/AAER-3131.txt 2010,AAER-3130,2010-04-28,34-61998,"Marlin R. Brinsky, CPA",https://www.sec.gov/files/litigation/admin/2010/34-61998.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2010&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2010/AAER-3130.pdf,data/raw/aaer/2010/AAER-3130.txt 2010,AAER-3129,2010-04-23,34-61976,"David R. Cosgrove, CMA",https://www.sec.gov/files/litigation/admin/2010/34-61976.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2010&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2010/AAER-3129.pdf,data/raw/aaer/2010/AAER-3129.txt 2010,AAER-3128,2010-04-22,LR-21498,"Exotics.com, Inc., et al.",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-21498,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2010&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2010/AAER-3128.txt 2010,AAER-3127,2010-04-19,LR-21491,"Collins & Aikman Corporation, et al.",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-21491,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2010&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2010/AAER-3127.txt 2010,AAER-3126,2010-04-07,LR-21480,"Symbol Technologies, Inc., et al.",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-21480,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2010&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2010/AAER-3126.txt 2010,AAER-3125,2010-04-07,33-9116,"Morgan Asset Management, Inc.; Morgan Keegan & Company, Inc.;James C. Kelsoe, Jr.; and Joseph Thompson Weller, CPA",https://www.sec.gov/files/litigation/admin/2010/33-9116.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2010&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2010/AAER-3125.pdf,data/raw/aaer/2010/AAER-3125.txt 2010,AAER-3124,2010-04-02,34-61833,Michael Degennaro,https://www.sec.gov/files/litigation/admin/2010/34-61833.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2010&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2010/AAER-3124.pdf,data/raw/aaer/2010/AAER-3124.txt 2010,AAER-3123,2010-04-01,34-61827,J. Michael Broullire (CPA),https://www.sec.gov/files/litigation/admin/2010/34-61827.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2010&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2010/AAER-3123.pdf,data/raw/aaer/2010/AAER-3123.txt 2010,AAER-3122,2010-03-24,34-61771,"Brian K. Rabinovitz, CPA",https://www.sec.gov/files/litigation/admin/2010/34-61771.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2010&month=All&order=field_publish_date&sort=desc&page=1,listing_row,data/raw/aaer/2010/AAER-3122.pdf,data/raw/aaer/2010/AAER-3122.txt 2010,AAER-3121,2010-03-19,LR-21456,"Exotics.com, Inc., et al.",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-21456,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2010&month=All&order=field_publish_date&sort=desc&page=1,listing_row,,data/raw/aaer/2010/AAER-3121.txt 2010,AAER-3120,2010-03-11,34-61688,Robert John Hipple,https://www.sec.gov/files/litigation/admin/2010/34-61688.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2010&month=All&order=field_publish_date&sort=desc&page=1,listing_row,data/raw/aaer/2010/AAER-3120.pdf,data/raw/aaer/2010/AAER-3120.txt 2010,AAER-3119,2010-03-10,LR-21444,Jay Lapine,https://www.sec.gov/enforcement-litigation/litigation-releases/lr-21444,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2010&month=All&order=field_publish_date&sort=desc&page=1,listing_row,,data/raw/aaer/2010/AAER-3119.txt 2010,AAER-3118,2010-03-04,LR-21435,Joseph Grendys et al.,https://www.sec.gov/enforcement-litigation/litigation-releases/lr-21435,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2010&month=All&order=field_publish_date&sort=desc&page=1,listing_row,,data/raw/aaer/2010/AAER-3118.txt 2010,AAER-3117,2010-03-03,LR-21428,Verint Systems Inc.,https://www.sec.gov/enforcement-litigation/litigation-releases/lr-21428,https://www.sec.gov/files/litigation/complaints/2010/comp21428.pdf|https://www.sec.gov/files/litigation/admin/2010/34-61635.pdf,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2010&month=All&order=field_publish_date&sort=desc&page=1,listing_row,,data/raw/aaer/2010/AAER-3117.txt 2010,AAER-3116,2010-03-01,34-61607A,"Gerard A.M. Oprins, CPA, and Wendy McNeeley, CPA Robert G. Mahony, Administrative Law Judge",https://www.sec.gov/files/litigation/admin/2010/34-61607a.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2010&month=All&order=field_publish_date&sort=desc&page=1,listing_row,data/raw/aaer/2010/AAER-3116.pdf,data/raw/aaer/2010/AAER-3116.txt 2010,AAER-3115,2010-02-25,LR-21424,Daniel Bonventre,https://www.sec.gov/enforcement-litigation/litigation-releases/lr-21424,https://www.sec.gov/files/litigation/complaints/2010/comp21424.pdf,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2010&month=All&order=field_publish_date&sort=desc&page=1,listing_row,,data/raw/aaer/2010/AAER-3115.txt 2010,AAER-3114,2010-02-16,34-61518,"Nevanna Sacks, CPA",https://www.sec.gov/files/litigation/admin/2010/34-61518.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2010&month=All&order=field_publish_date&sort=desc&page=1,listing_row,data/raw/aaer/2010/AAER-3114.pdf,data/raw/aaer/2010/AAER-3114.txt 2010,AAER-3113,2010-02-12,34-61516,"Michael J. Byrd, CPA",https://www.sec.gov/files/litigation/admin/2010/34-61516.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2010&month=All&order=field_publish_date&sort=desc&page=1,listing_row,data/raw/aaer/2010/AAER-3113.pdf,data/raw/aaer/2010/AAER-3113.txt 2010,AAER-3112,2010-01-29,34-61445,Mark Evan Bloom (CPA),https://www.sec.gov/files/litigation/admin/2010/34-61445.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2010&month=All&order=field_publish_date&sort=desc&page=1,listing_row,data/raw/aaer/2010/AAER-3112.pdf,data/raw/aaer/2010/AAER-3112.txt 2010,AAER-3111,2010-01-28,LR-21396A,Tsukuda-America Inc. et al.,https://www.sec.gov/enforcement-litigation/litigation-releases/lr-21396a,https://www.sec.gov/files/litigation/admin/2010/33-9102.pdf|https://www.sec.gov/files/litigation/admin/2010/33-9102-attach.pdf,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2010&month=All&order=field_publish_date&sort=desc&page=1,listing_row,,data/raw/aaer/2010/AAER-3111.txt 2010,AAER-3110,2010-01-27,34-61432,"Karen T. Baker, CPA",https://www.sec.gov/files/litigation/admin/2010/34-61432.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2010&month=All&order=field_publish_date&sort=desc&page=1,listing_row,data/raw/aaer/2010/AAER-3110.pdf,data/raw/aaer/2010/AAER-3110.txt 2010,AAER-3111,2010-01-26,33-9102,"Tsukuda-America Inc. Brenda P. Murray, Chief Administrative Law Judge",https://www.sec.gov/files/litigation/admin/2010/33-9102.pdf,https://www.sec.gov/files/litigation/admin/2010/33-9102-attach.pdf,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2010&month=All&order=field_publish_date&sort=desc&page=1,listing_row,,data/raw/aaer/2010/AAER-3111.txt 2010,AAER-3109,2010-01-21,LR-21388,"Assurant, Inc.",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-21388,https://www.sec.gov/files/litigation/complaints/2010/comp21388.pdf,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2010&month=All&order=field_publish_date&sort=desc&page=1,listing_row,,data/raw/aaer/2010/AAER-3109.txt 2010,AAER-3108,2010-01-20,LR-21384,General Re Corporation,https://www.sec.gov/enforcement-litigation/litigation-releases/lr-21384,https://www.sec.gov/files/litigation/complaints/2010/comp21384.pdf,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2010&month=All&order=field_publish_date&sort=desc&page=1,listing_row,,data/raw/aaer/2010/AAER-3108.txt 2010,AAER-3107,2010-01-20,34-61385,"Deanna J. Seruga, CPA",https://www.sec.gov/files/litigation/admin/2010/34-61385.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2010&month=All&order=field_publish_date&sort=desc&page=1,listing_row,data/raw/aaer/2010/AAER-3107.pdf,data/raw/aaer/2010/AAER-3107.txt 2010,AAER-3106,2010-01-20,34-61384,"John W. Dwyer, CPA",https://www.sec.gov/files/litigation/admin/2010/34-61384.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2010&month=All&order=field_publish_date&sort=desc&page=1,listing_row,data/raw/aaer/2010/AAER-3106.pdf,data/raw/aaer/2010/AAER-3106.txt 2010,AAER-3105,2010-01-20,34-61383,"Theodore P. Noncek, CPA",https://www.sec.gov/files/litigation/admin/2010/34-61383.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2010&month=All&order=field_publish_date&sort=desc&page=1,listing_row,data/raw/aaer/2010/AAER-3105.pdf,data/raw/aaer/2010/AAER-3105.txt 2010,AAER-3104,2010-01-19,34-61375,Diane Bjorkstrom (CPA),https://www.sec.gov/files/litigation/admin/2010/34-61375.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2010&month=All&order=field_publish_date&sort=desc&page=1,listing_row,data/raw/aaer/2010/AAER-3104.pdf,data/raw/aaer/2010/AAER-3104.txt 2010,AAER-3103,2010-01-13,34-61344A,Applied Wellness Corporation,https://www.sec.gov/files/litigation/admin/2010/34-61344a.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2010&month=All&order=field_publish_date&sort=desc&page=1,listing_row,data/raw/aaer/2010/AAER-3103.pdf,data/raw/aaer/2010/AAER-3103.txt 2010,AAER-3102,2010-01-11,LR-21374,NATCO Group Inc.,https://www.sec.gov/enforcement-litigation/litigation-releases/lr-21374,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2010&month=All&order=field_publish_date&sort=desc&page=1,listing_row,,data/raw/aaer/2010/AAER-3102.txt 2010,AAER-3101,2010-01-11,34-61325,NATCO Group Inc.,https://www.sec.gov/files/litigation/admin/2010/34-61325.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2010&month=All&order=field_publish_date&sort=desc&page=1,listing_row,data/raw/aaer/2010/AAER-3101.pdf,data/raw/aaer/2010/AAER-3101.txt 2010,AAER-3100,2010-01-07,34-61315,"Pollard Kelley Auditing Services, Inc. and Terance Kelley, CPA",https://www.sec.gov/files/litigation/admin/2010/34-61315.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2010&month=All&order=field_publish_date&sort=desc&page=1,listing_row,data/raw/aaer/2010/AAER-3100.pdf,data/raw/aaer/2010/AAER-3100.txt 2010,AAER-3099,2010-01-07,34-61307,"David C. Mayfield, CPA",https://www.sec.gov/files/litigation/admin/2010/34-61307.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2010&month=All&order=field_publish_date&sort=desc&page=1,listing_row,data/raw/aaer/2010/AAER-3099.pdf,data/raw/aaer/2010/AAER-3099.txt 2010,AAER-3098,2010-01-07,34-61306,"John W. Jacobsen, CPA",https://www.sec.gov/files/litigation/admin/2010/34-61306.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2010&month=All&order=field_publish_date&sort=desc&page=1,listing_row,data/raw/aaer/2010/AAER-3098.pdf,data/raw/aaer/2010/AAER-3098.txt 2010,AAER-3097,2010-01-07,34-61305,"Charles A. Gray, CPA",https://www.sec.gov/files/litigation/admin/2010/34-61305.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2010&month=All&order=field_publish_date&sort=desc&page=1,listing_row,data/raw/aaer/2010/AAER-3097.pdf,data/raw/aaer/2010/AAER-3097.txt 2010,AAER-3094,2010-01-06,LR-21361,"Daniel H. Bayly, et al.",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-21361,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2010&month=All&order=field_publish_date&sort=desc&page=1,listing_row,,data/raw/aaer/2010/AAER-3094.txt 2010,AAER-3096,2010-01-06,34-61301,"Scott T. Veech, CPA",https://www.sec.gov/files/litigation/admin/2010/34-61301.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2010&month=All&order=field_publish_date&sort=desc&page=1,listing_row,data/raw/aaer/2010/AAER-3096.pdf,data/raw/aaer/2010/AAER-3096.txt 2010,AAER-3095,2010-01-06,34-61300,Osvaldo Pitters,https://www.sec.gov/files/litigation/admin/2010/34-61300.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2010&month=All&order=field_publish_date&sort=desc&page=1,listing_row,data/raw/aaer/2010/AAER-3095.pdf,data/raw/aaer/2010/AAER-3095.txt 2011,AAER-3350,2011-12-23,34-66051,"Craig On, CPA",https://www.sec.gov/files/litigation/admin/2011/34-66051.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2011&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2011/AAER-3350.pdf,data/raw/aaer/2011/AAER-3350.txt 2011,AAER-3349,2011-12-21,34-66024,Eric Jon Strasser,https://www.sec.gov/files/litigation/admin/2011/34-66024.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2011&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2011/AAER-3349.pdf,data/raw/aaer/2011/AAER-3349.txt 2011,AAER-3348,2011-12-20,LR-22203,Aon Corporation,https://www.sec.gov/enforcement-litigation/litigation-releases/lr-22203,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2011&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2011/AAER-3348.txt 2011,AAER-3346,2011-12-16,LR-22199,Stuart W. Fuhlendorf,https://www.sec.gov/enforcement-litigation/litigation-releases/lr-22199,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2011&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2011/AAER-3346.txt 2011,AAER-3347,2011-12-16,34-65996,"Stuart W. Fuhlendorf,",https://www.sec.gov/files/litigation/admin/2011/34-65996.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2011&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2011/AAER-3347.pdf,data/raw/aaer/2011/AAER-3347.txt 2011,AAER-3345,2011-12-15,34-65985,Juan Carlos Guillén Zerpa,https://www.sec.gov/files/litigation/admin/2011/34-65985.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2011&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2011/AAER-3345.pdf,data/raw/aaer/2011/AAER-3345.txt 2011,AAER-3344,2011-12-14,34-65950,"Kempisty & Company, Certified Public Accountants, P.C., Philip C. Kempisty, CPA, and John Anthony Rubino, CPA",https://www.sec.gov/files/litigation/admin/2011/34-65950.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2011&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2011/AAER-3344.pdf,data/raw/aaer/2011/AAER-3344.txt 2011,AAER-3342,2011-12-13,LR-22190,"Uriel Sharef, Ulrich Bock, Carlos Sergi, Stephan Signer, Herbert Steffen, Andres Truppel and Bernd Regendantz",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-22190,https://www.sec.gov/files/litigation/complaints/2011/comp22190.pdf,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2011&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2011/AAER-3342.txt 2011,AAER-3343,2011-12-13,LR-22192,Michael Resnick et al.,https://www.sec.gov/enforcement-litigation/litigation-releases/lr-22192,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2011&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2011/AAER-3343.txt 2011,AAER-3339,2011-12-05,34-65882,"Mark A. Konyndyk, CPA",https://www.sec.gov/files/litigation/admin/2011/34-65882.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2011&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2011/AAER-3339.pdf,data/raw/aaer/2011/AAER-3339.txt 2011,AAER-3341,2011-12-02,LR-22174,Nancy S.W. Chu et al.,https://www.sec.gov/enforcement-litigation/litigation-releases/lr-22174,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2011&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2011/AAER-3341.txt 2011,AAER-3340,2011-11-16,LR-22156,"J.T. Battenberg, III and Paul Free",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-22156,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2011&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2011/AAER-3340.txt 2011,AAER-3338,2011-11-16,34-65759,"Free, Paul, CPA",https://www.sec.gov/files/litigation/admin/2011/34-65759.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2011&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2011/AAER-3338.pdf,data/raw/aaer/2011/AAER-3338.txt 2011,AAER-3337,2011-11-16,34-65755,"Martha W. Vlcek, CPA",https://www.sec.gov/files/litigation/admin/2011/34-65755.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2011&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2011/AAER-3337.pdf,data/raw/aaer/2011/AAER-3337.txt 2011,AAER-3336,2011-11-16,34-65754,"Steven M. Des Champs, CPA",https://www.sec.gov/files/litigation/admin/2011/34-65754.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2011&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2011/AAER-3336.pdf,data/raw/aaer/2011/AAER-3336.txt 2011,AAER-3335,2011-11-07,LR-22147,Fernando J. Espuelas et al.,https://www.sec.gov/enforcement-litigation/litigation-releases/lr-22147,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2011&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2011/AAER-3335.txt 2011,AAER-3334,2011-11-03,34-65680,"Ran H. Furman (Corrected) Cameron Elliot, Administrative Law Judge",https://www.sec.gov/files/litigation/admin/2011/34-65680.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2011&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2011/AAER-3334.pdf,data/raw/aaer/2011/AAER-3334.txt 2011,AAER-3332,2011-10-25,34-65621,"William J. Tennant, CPA",https://www.sec.gov/files/litigation/admin/2011/34-65621.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2011&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2011/AAER-3332.pdf,data/raw/aaer/2011/AAER-3332.txt 2011,AAER-3331,2011-10-25,34-65620,"Anthony J. Cuti, CPA",https://www.sec.gov/files/litigation/admin/2011/34-65620.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2011&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2011/AAER-3331.pdf,data/raw/aaer/2011/AAER-3331.txt 2011,AAER-3330,2011-10-24,LR-22138,Koss Corporation and Michael J. Koss,https://www.sec.gov/enforcement-litigation/litigation-releases/lr-22138,https://www.sec.gov/files/litigation/complaints/2011/comp22138.pdf,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2011&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2011/AAER-3330.txt 2011,AAER-3329,2011-10-20,34-65600,"Michael G. Horsey, CPA, Michael D. Watson, CPA, and Sallie D. Feldman, CPA",https://www.sec.gov/files/litigation/admin/2011/34-65600.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2011&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2011/AAER-3329.pdf,data/raw/aaer/2011/AAER-3329.txt 2011,AAER-3328,2011-10-13,34-65555,"Watts Water Technologies, Inc. and Leesen Chang",https://www.sec.gov/files/litigation/admin/2011/34-65555.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2011&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2011/AAER-3328.pdf,data/raw/aaer/2011/AAER-3328.txt 2011,AAER-3327,2011-10-11,LR-22121,"Thomas S. Wu, Ebrahim Shabudin, Thomas T. Yu, and Craig S. On",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-22121,https://www.sec.gov/files/litigation/complaints/2011/comp22121.pdf,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2011&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2011/AAER-3327.txt 2011,AAER-3326,2011-10-06,LR-22116,Christopher Sells and Timothy Murawski,https://www.sec.gov/enforcement-litigation/litigation-releases/lr-22116,https://www.sec.gov/files/litigation/complaints/2011/comp22116.pdf,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2011&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2011/AAER-3326.txt 2011,AAER-3325,2011-10-03,34-65466,Thomas Y. Jimenez (CPA),https://www.sec.gov/files/litigation/admin/2011/34-65466.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2011&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2011/AAER-3325.pdf,data/raw/aaer/2011/AAER-3325.txt 2011,AAER-3324,2011-09-29,LR-22109,"John Michael Kelly, Steven E. Rindner, Joseph A. Ripp, and Mark Wovsaniker",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-22109,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2011&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2011/AAER-3324.txt 2011,AAER-3323,2011-09-27,34-65409|IA-3290,"LPB Capital d/b/a Family Office Group, LLC and Gary J. Pappas",https://www.sec.gov/files/litigation/admin/2011/34-65409.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2011&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2011/AAER-3323.pdf,data/raw/aaer/2011/AAER-3323.txt 2011,AAER-3322,2011-09-21,34-65377,Larry Lee Crawford (CPA),https://www.sec.gov/files/litigation/admin/2011/34-65377.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2011&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2011/AAER-3322.pdf,data/raw/aaer/2011/AAER-3322.txt 2011,AAER-3321,2011-09-16,LR-22095,"Escala Group, Inc., Gregory Manning, and Larry Lee Crawford, CPA",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-22095,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2011&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2011/AAER-3321.txt 2011,AAER-3320,2011-09-14,34-65340,"Wayne A. Pratt, CPA",https://www.sec.gov/files/litigation/admin/2011/34-65340.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2011&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2011/AAER-3320.pdf,data/raw/aaer/2011/AAER-3320.txt 2011,AAER-3319,2011-09-08,LR-22088,Deloitte Touche Tohmatsu CPA Ltd.,https://www.sec.gov/enforcement-litigation/litigation-releases/lr-22088,https://www.sec.gov/files/litigation/complaints/2011/comp-pr2011-180.pdf|https://www.sec.gov/files/litigation/complaints/2011/lr22088-app.pdf,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2011&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2011/AAER-3319.txt 2011,AAER-3318,2011-09-06,34-65271,"Ran H. Furman (Corrected) Cameron Elliot, Administrative Law Judge",https://www.sec.gov/files/litigation/admin/2011/34-65271.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2011&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2011/AAER-3318.pdf,data/raw/aaer/2011/AAER-3318.txt 2011,AAER-3317,2011-09-02,34-65260,Leland G. Orr,https://www.sec.gov/files/litigation/admin/2011/34-65260.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2011&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2011/AAER-3317.pdf,data/raw/aaer/2011/AAER-3317.txt 2011,AAER-3316,2011-09-02,34-65254,Travis W. Vrbas,https://www.sec.gov/files/litigation/admin/2011/34-65254.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2011&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2011/AAER-3316.pdf,data/raw/aaer/2011/AAER-3316.txt 2011,AAER-3315,2011-08-31,LR-22075,"James Li, Thomas Chow, Roger Kao, and Wayne A. Pratt",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-22075,https://www.sec.gov/files/litigation/complaints/2011/comp22075.pdf,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2011&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2011/AAER-3315.txt 2011,AAER-3314,2011-08-30,LR-22074,James O'Leary,https://www.sec.gov/enforcement-litigation/litigation-releases/lr-22074,https://www.sec.gov/files/litigation/complaints/2011/comp22074.pdf,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2011&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2011/AAER-3314.txt 2011,AAER-3313,2011-08-15,LR-22067,"Michael Strauss, Stephen Hozie and Robert Bernstein",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-22067,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2011&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2011/AAER-3313.txt 2011,AAER-3312,2011-08-05,34-65051,"Steven Scoppetuolo, CPA",https://www.sec.gov/files/litigation/admin/2011/34-65051.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2011&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2011/AAER-3312.pdf,data/raw/aaer/2011/AAER-3312.txt 2011,AAER-3311,2011-08-04,LR-22060,Karlheinz Redekopp,https://www.sec.gov/enforcement-litigation/litigation-releases/lr-22060,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2011&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2011/AAER-3311.txt 2011,AAER-3310,2011-08-04,34-65030,"Karlheinz Redekopp, CGA",https://www.sec.gov/files/litigation/admin/2011/34-65030.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2011&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2011/AAER-3310.pdf,data/raw/aaer/2011/AAER-3310.txt 2011,AAER-3309,2011-08-02,34-65012,Jordan H. Mintz,https://www.sec.gov/files/litigation/admin/2011/34-65012.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2011&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2011/AAER-3309.pdf,data/raw/aaer/2011/AAER-3309.txt 2011,AAER-3308,2011-07-29,LR-22054,James E. Koenig,https://www.sec.gov/enforcement-litigation/litigation-releases/lr-22054,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2011&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2011/AAER-3308.txt 2011,AAER-3307,2011-07-27,34-64978,Diageo plc,https://www.sec.gov/files/litigation/admin/2011/34-64978.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2011&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2011/AAER-3307.pdf,data/raw/aaer/2011/AAER-3307.txt 2011,AAER-3305,2011-07-21,34-64941,"John N. Irwin, CPA",https://www.sec.gov/files/litigation/admin/2011/34-64941.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2011&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2011/AAER-3305.pdf,data/raw/aaer/2011/AAER-3305.txt 2011,AAER-3304,2011-07-18,LR-22046,"Robert D. Orr, Leland G. Orr, Michael S. Lowry, Michael S. Hess, Kyle L. Garst, and Travis W. Vrbas",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-22046,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2011&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2011/AAER-3304.txt 2011,AAER-3303,2011-07-14,33-9237|IA-3239,"Joseph F. Sofo, CPA",https://www.sec.gov/files/litigation/admin/2011/33-9237.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2011&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2011/AAER-3303.pdf,data/raw/aaer/2011/AAER-3303.txt 2011,AAER-3302,2011-07-13,LR-22037,"Armor Holdings, Inc.",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-22037,https://www.sec.gov/files/litigation/complaints/2011/comp22037.pdf,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2011&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2011/AAER-3302.txt 2011,AAER-3299,2011-07-05,LR-22027,"John Raffle, David Applegate and Kathy Raffle",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-22027,https://www.sec.gov/files/litigation/complaints/2011/comp22027.pdf,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2011&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2011/AAER-3299.txt 2011,AAER-3300,2011-07-05,34-64808,"Lawrence Collins, CPA",https://www.sec.gov/files/litigation/admin/2011/34-64808.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2011&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2011/AAER-3300.pdf,data/raw/aaer/2011/AAER-3300.txt 2011,AAER-3298,2011-07-01,LR-22023,Fernando J. Espuelas et al.,https://www.sec.gov/enforcement-litigation/litigation-releases/lr-22023,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2011&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2011/AAER-3298.txt 2011,AAER-3297,2011-06-30,34-64776,"LaBarge, Inc.",https://www.sec.gov/files/litigation/admin/2011/34-64776.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2011&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2011/AAER-3297.pdf,data/raw/aaer/2011/AAER-3297.txt 2011,AAER-3306,2011-06-27,420|34-64970,"Dohan + Company CPA, Steven H. Dohan, CPA, Nancy L. Brown, CPA, and Erez Bahar, CA Carol Fox Foelak, Administrative Law Judge",https://www.sec.gov/files/litigation/litreleases/2011/id420cff.pdf,https://www.sec.gov/files/litigation/litreleases/2011/34-64970.pdf,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2011&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2011/AAER-3306.pdf,data/raw/aaer/2011/AAER-3306.txt 2011,AAER-3301,2011-06-27,LR-22014,"Peter L. Jensen and Thomas C. Tekulve, Jr.",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-22014,https://www.sec.gov/files/litigation/complaints/2011/comp22014.pdf,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2011&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2011/AAER-3301.txt 2011,AAER-3296,2011-06-22,34-64720|IA-3218|IC-29704,"Morgan Asset Management, Inc.; Morgan Keegan & Company, Inc.;James C. Kelsoe, Jr.; and Joseph Thompson Weller, CPA",https://www.sec.gov/files/litigation/admin/2011/34-64720.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2011&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2011/AAER-3296.pdf,data/raw/aaer/2011/AAER-3296.txt 2011,AAER-3295,2011-06-21,LR-22007,Paul R. Allen,https://www.sec.gov/enforcement-litigation/litigation-releases/lr-22007,https://www.sec.gov/files/litigation/complaints/2011/comp22007.pdf,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2011&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2011/AAER-3295.txt 2011,AAER-3294,2011-06-16,LR-22002,Farkas; Brown; Kissick; Kelly,https://www.sec.gov/enforcement-litigation/litigation-releases/lr-22002,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2011&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2011/AAER-3294.txt 2011,AAER-3293,2011-06-14,34-64670,Laurence D. Cohen (CPA),https://www.sec.gov/files/litigation/admin/2011/34-64670.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2011&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2011/AAER-3293.pdf,data/raw/aaer/2011/AAER-3293.txt 2011,AAER-3292,2011-06-14,34-64669,"Gregory Pasko, CPA",https://www.sec.gov/files/litigation/admin/2011/34-64669.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2011&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2011/AAER-3292.pdf,data/raw/aaer/2011/AAER-3292.txt 2011,AAER-3291,2011-06-14,34-64668,"Huntington Bancshares, Inc.; Thomas E. Hoaglin, Michael J. McMennamin, and John Van Fleet, CPA",https://www.sec.gov/files/litigation/admin/2011/34-64668.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2011&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2011/AAER-3291.pdf,data/raw/aaer/2011/AAER-3291.txt 2011,AAER-3290,2011-06-08,34-64621,"Edwin Reese Davis, Jr. CPA",https://www.sec.gov/files/litigation/admin/2011/34-64621.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2011&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2011/AAER-3290.pdf,data/raw/aaer/2011/AAER-3290.txt 2011,AAER-3289,2011-06-07,34-64613,Mark C. Schwartzhoff,https://www.sec.gov/files/litigation/admin/2011/34-64613.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2011&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2011/AAER-3289.pdf,data/raw/aaer/2011/AAER-3289.txt 2011,AAER-3288,2011-06-06,34-64607,"Livingston & Haynes, P.C., Kevin F. Howley, CPA and William W. Wood, CPA",https://www.sec.gov/files/litigation/admin/2011/34-64607.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2011&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2011/AAER-3288.pdf,data/raw/aaer/2011/AAER-3288.txt 2011,AAER-3287,2011-06-03,34-64598,"Michael C. Pattison, CPA Cameron Elliot, Administrative Law Judge",https://www.sec.gov/files/litigation/admin/2011/34-64598.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2011&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2011/AAER-3287.pdf,data/raw/aaer/2011/AAER-3287.txt 2011,AAER-3286,2011-06-02,34-64588,"Carl W. Jasper, CPA",https://www.sec.gov/files/litigation/admin/2011/34-64588.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2011&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2011/AAER-3286.pdf,data/raw/aaer/2011/AAER-3286.txt 2011,AAER-3285,2011-05-23,34-64535,John Scullin,https://www.sec.gov/files/litigation/admin/2011/34-64535.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2011&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2011/AAER-3285.pdf,data/raw/aaer/2011/AAER-3285.txt 2011,AAER-3280,2011-05-13,LR-21966,"Thor Industries, Inc., and Mark C. Schwartzhoff",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-21966,https://www.sec.gov/files/litigation/complaints/2011/comp21966.pdf,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2011&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2011/AAER-3280.txt 2011,AAER-3283,2011-05-13,34-64498,"GSI Group, Inc.",https://www.sec.gov/files/litigation/admin/2011/34-64498.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2011&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2011/AAER-3283.pdf,data/raw/aaer/2011/AAER-3283.txt 2011,AAER-3282,2011-05-13,34-64497,Peter DiSessa,https://www.sec.gov/files/litigation/admin/2011/34-64497.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2011&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2011/AAER-3282.pdf,data/raw/aaer/2011/AAER-3282.txt 2011,AAER-3281,2011-05-13,34-64496,George B. Doherty,https://www.sec.gov/files/litigation/admin/2011/34-64496.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2011&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2011/AAER-3281.pdf,data/raw/aaer/2011/AAER-3281.txt 2011,AAER-3279,2011-05-11,LR-21962,"Michael Baker Corporation, John Scullin and Dennis Higgins",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-21962,https://www.sec.gov/files/litigation/complaints/2011/comp21962.pdf,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2011&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2011/AAER-3279.txt 2011,AAER-3278,2011-05-11,34-64471,"Michael Higgins, CPA",https://www.sec.gov/files/litigation/admin/2011/34-64471.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2011&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2011/AAER-3278.pdf,data/raw/aaer/2011/AAER-3278.txt 2011,AAER-3276,2011-05-04,LR-21957,"Robert D. Orr, Leland G. Orr, Michael S. Lowry, Michael S. Hess, Kyle L. Garst, and Travis W. Vrbas",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-21957,https://www.sec.gov/files/litigation/complaints/2011/comp21957.pdf,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2011&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2011/AAER-3276.txt 2011,AAER-3275,2011-05-03,34-64382,"Aron R. Carr, CPA",https://www.sec.gov/files/litigation/admin/2011/34-64382.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2011&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2011/AAER-3275.pdf,data/raw/aaer/2011/AAER-3275.txt 2011,AAER-3274,2011-05-03,34-64380,"Rockwell Automation, Inc.",https://www.sec.gov/files/litigation/admin/2011/34-64380.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2011&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2011/AAER-3274.pdf,data/raw/aaer/2011/AAER-3274.txt 2011,AAER-3273,2011-04-21,LR-21941,Terry M. Phillips,https://www.sec.gov/enforcement-litigation/litigation-releases/lr-21941,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2011&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2011/AAER-3273.txt 2011,AAER-3272,2011-04-20,LR-21939,Duane Martin and Gary Trump,https://www.sec.gov/enforcement-litigation/litigation-releases/lr-21939,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2011&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2011/AAER-3272.txt 2011,AAER-3271,2011-04-19,LR-21938,"Biovail Corporation, Eugene Melnyk, Brian Crombie, John Miszuk, and Kenneth G. Howling",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-21938,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2011&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2011/AAER-3271.txt 2011,AAER-3270,2011-04-14,LR-21930,Rebecca Lynn Higgins,https://www.sec.gov/enforcement-litigation/litigation-releases/lr-21930,https://www.sec.gov/files/litigation/complaints/2011/comp21930.pdf,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2011&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2011/AAER-3270.txt 2011,AAER-3284,2011-04-11,LR-21926,Brian D. Fox,https://www.sec.gov/enforcement-litigation/litigation-releases/lr-21926,https://www.sec.gov/files/litigation/complaints/2011/comp21926.pdf,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2011&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2011/AAER-3284.txt 2011,AAER-3261,2011-04-08,LR-21922,Johnson & Johnson,https://www.sec.gov/enforcement-litigation/litigation-releases/lr-21922,https://www.sec.gov/files/litigation/complaints/2011/comp21922.pdf,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2011&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2011/AAER-3261.txt 2011,AAER-3269,2011-04-08,34-64289A,"Kempisty & Company, Certified Public Accountants, P.C., Philip C. Kempisty, CPA, and John Anthony Rubino, CPA",https://www.sec.gov/files/litigation/admin/2011/34-64289a.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2011&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2011/AAER-3269.pdf,data/raw/aaer/2011/AAER-3269.txt 2011,AAER-3268,2011-04-08,34-64288,"Kentucky Energy, Inc., Eugene Chiaramonte, III and Clear Mountain Associates, LLC",https://www.sec.gov/files/litigation/admin/2011/34-64288.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2011&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2011/AAER-3268.pdf,data/raw/aaer/2011/AAER-3268.txt 2011,AAER-3267,2011-04-08,34-64280,"Chisholm, Bierwolf, Nilson & Morrill, LLC",https://www.sec.gov/files/litigation/admin/2011/34-64280.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2011&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2011/AAER-3267.pdf,data/raw/aaer/2011/AAER-3267.txt 2011,AAER-3266,2011-04-08,34-64279,"Todd D. Chisholm, CPA",https://www.sec.gov/files/litigation/admin/2011/34-64279.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2011&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2011/AAER-3266.pdf,data/raw/aaer/2011/AAER-3266.txt 2011,AAER-3265,2011-04-08,34-64278,"Jeffery Q. Johnson, CPA and Steven M. Hanni, CPA",https://www.sec.gov/files/litigation/admin/2011/34-64278.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2011&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2011/AAER-3265.pdf,data/raw/aaer/2011/AAER-3265.txt 2011,AAER-3264,2011-04-08,34-64277,"Troy F. Nilson, CPA",https://www.sec.gov/files/litigation/admin/2011/34-64277.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2011&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2011/AAER-3264.pdf,data/raw/aaer/2011/AAER-3264.txt 2011,AAER-3263,2011-04-08,34-64272,"Yatin Dilip Mody, CPA",https://www.sec.gov/files/litigation/admin/2011/34-64272.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2011&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2011/AAER-3263.pdf,data/raw/aaer/2011/AAER-3263.txt 2011,AAER-3262,2011-04-08,34-64271,"Nicole Rae Kaplan, CPA",https://www.sec.gov/files/litigation/admin/2011/34-64271.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2011&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2011/AAER-3262.pdf,data/raw/aaer/2011/AAER-3262.txt 2011,AAER-3258,2011-04-05,LR-21915,Satyam Computer Services Limited d/b/a Mahindra Satyam,https://www.sec.gov/enforcement-litigation/litigation-releases/lr-21915,https://www.sec.gov/files/litigation/complaints/2011/comp21915.pdf,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2011&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2011/AAER-3258.txt 2011,AAER-3260,2011-04-05,34-64190,"Michael C. Pattison, CPA Cameron Elliot, Administrative Law Judge",https://www.sec.gov/files/litigation/admin/2011/34-64190.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2011&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2011/AAER-3260.pdf,data/raw/aaer/2011/AAER-3260.txt 2011,AAER-3259,2011-04-05,34-64185,Marc E. Bercoon,https://www.sec.gov/files/litigation/admin/2011/34-64185.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2011&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2011/AAER-3259.pdf,data/raw/aaer/2011/AAER-3259.txt 2011,AAER-3257,2011-04-05,34-64184,"Lovelock & Lewes, Price Waterhouse, Bangalore, Price Waterhouse & Co., Bangalore, Price Waterhouse, Calcutta, and Price Waterhouse & Co., Calcutta",https://www.sec.gov/files/litigation/admin/2011/34-64184.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2011&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2011/AAER-3257.pdf,data/raw/aaer/2011/AAER-3257.txt 2011,AAER-3256,2011-04-01,LR-21913,"Joseph J. Monterosso, et. al.",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-21913,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2011&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2011/AAER-3256.txt 2011,AAER-3255,2011-03-24,34-64123,Ball Corporation,https://www.sec.gov/files/litigation/admin/2011/34-64123.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2011&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2011/AAER-3255.pdf,data/raw/aaer/2011/AAER-3255.txt 2011,AAER-3254,2011-03-18,LR-21889,International Business Machines Corporation,https://www.sec.gov/enforcement-litigation/litigation-releases/lr-21889,https://www.sec.gov/files/litigation/complaints/2011/comp21889.pdf,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2011&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2011/AAER-3254.txt 2011,AAER-3253,2011-03-11,34-64077,"Carl W. Jasper, CPA",https://www.sec.gov/files/litigation/admin/2011/34-64077.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2011&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2011/AAER-3253.pdf,data/raw/aaer/2011/AAER-3253.txt 2011,AAER-3252,2011-03-09,LR-21880,Fernando J. Espuelas et al.,https://www.sec.gov/enforcement-litigation/litigation-releases/lr-21880,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2011&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2011/AAER-3252.txt 2011,AAER-3251,2011-03-08,34-64049,Sujata Sachdeva,https://www.sec.gov/files/litigation/admin/2011/34-64049.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2011&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2011/AAER-3251.pdf,data/raw/aaer/2011/AAER-3251.txt 2011,AAER-3250,2011-03-04,LR-21873,Ian J. McCarthy,https://www.sec.gov/enforcement-litigation/litigation-releases/lr-21873,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2011&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2011/AAER-3250.txt 2011,AAER-3249,2011-03-03,34-64025,"S. Blair Abernathy, CPA",https://www.sec.gov/files/litigation/admin/2011/34-64025.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2011&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2011/AAER-3249.pdf,data/raw/aaer/2011/AAER-3249.txt 2011,AAER-3247,2011-02-28,LR-21867,"DHB Industries, Inc. n/k/a Point Blank Solutions, Inc.; Jerome Krantz, Cary Chasin, and Gary Nadelman",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-21867,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2011&month=All&order=field_publish_date&sort=desc&page=1,listing_row,,data/raw/aaer/2011/AAER-3247.txt 2011,AAER-3248,2011-02-28,34-63987,KPMG Australia,https://www.sec.gov/files/litigation/admin/2011/34-63987.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2011&month=All&order=field_publish_date&sort=desc&page=1,listing_row,data/raw/aaer/2011/AAER-3248.pdf,data/raw/aaer/2011/AAER-3248.txt 2011,AAER-3246,2011-02-25,34-63982,"Scott Wilkinson, CPA",https://www.sec.gov/files/litigation/admin/2011/34-63982.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2011&month=All&order=field_publish_date&sort=desc&page=1,listing_row,data/raw/aaer/2011/AAER-3246.pdf,data/raw/aaer/2011/AAER-3246.txt 2011,AAER-3245,2011-02-22,34-63940,"Grant Thornton LLP, Doeren Mayhew & Co. P.C., Peter M. Behrens, CPA, Marvin J. Morris, CPA, and Benedict P. Rybicki, CPA",https://www.sec.gov/files/litigation/admin/2011/34-63940.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2011&month=All&order=field_publish_date&sort=desc&page=1,listing_row,data/raw/aaer/2011/AAER-3245.pdf,data/raw/aaer/2011/AAER-3245.txt 2011,AAER-3244,2011-02-18,34-63928,Joanne Kline,https://www.sec.gov/files/litigation/admin/2011/34-63928.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2011&month=All&order=field_publish_date&sort=desc&page=1,listing_row,data/raw/aaer/2011/AAER-3244.pdf,data/raw/aaer/2011/AAER-3244.txt 2011,AAER-3277,2011-02-11,LR-21853,Michael W. Perry and A. Scott Keys; and S. Blair Abernathy,https://www.sec.gov/enforcement-litigation/litigation-releases/lr-21853,https://www.sec.gov/files/litigation/complaints/2011/comp21853-perry-keys.pdf|https://www.sec.gov/files/litigation/complaints/2011/comp21853-abernathy.pdf,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2011&month=All&order=field_publish_date&sort=desc&page=1,listing_row,,data/raw/aaer/2011/AAER-3277.txt 2011,AAER-3243,2011-02-11,34-63896,"Dale G. Rasmussen, Esq.",https://www.sec.gov/files/litigation/admin/2011/34-63896.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2011&month=All&order=field_publish_date&sort=desc&page=1,listing_row,data/raw/aaer/2011/AAER-3243.pdf,data/raw/aaer/2011/AAER-3243.txt 2011,AAER-3242,2011-02-09,34-63883,Arthrocare Corporation,https://www.sec.gov/files/litigation/admin/2011/34-63883.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2011&month=All&order=field_publish_date&sort=desc&page=1,listing_row,data/raw/aaer/2011/AAER-3242.pdf,data/raw/aaer/2011/AAER-3242.txt 2011,AAER-3241,2011-02-09,34-63879,Rodney B. Johnson,https://www.sec.gov/files/litigation/admin/2011/34-63879.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2011&month=All&order=field_publish_date&sort=desc&page=1,listing_row,data/raw/aaer/2011/AAER-3241.pdf,data/raw/aaer/2011/AAER-3241.txt 2011,AAER-3240,2011-02-03,34-63833,"David E. Watson, CPA",https://www.sec.gov/files/litigation/admin/2011/34-63833.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2011&month=All&order=field_publish_date&sort=desc&page=1,listing_row,data/raw/aaer/2011/AAER-3240.pdf,data/raw/aaer/2011/AAER-3240.txt 2011,AAER-3238,2011-02-02,LR-21835,"Louis E. Rivelli, et al.",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-21835,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2011&month=All&order=field_publish_date&sort=desc&page=1,listing_row,,data/raw/aaer/2011/AAER-3238.txt 2011,AAER-3239,2011-02-02,34-63822,"Eric A. Holzer, CPA",https://www.sec.gov/files/litigation/admin/2011/34-63822.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2011&month=All&order=field_publish_date&sort=desc&page=1,listing_row,data/raw/aaer/2011/AAER-3239.pdf,data/raw/aaer/2011/AAER-3239.txt 2011,AAER-3237,2011-02-02,34-63818,"Deerfield Capital Corp. and Danielle Valkner, CPA",https://www.sec.gov/files/litigation/admin/2011/34-63818.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2011&month=All&order=field_publish_date&sort=desc&page=1,listing_row,data/raw/aaer/2011/AAER-3237.pdf,data/raw/aaer/2011/AAER-3237.txt 2011,AAER-3236,2011-01-31,LR-21832,Maxwell Technologies Inc.,https://www.sec.gov/enforcement-litigation/litigation-releases/lr-21832,https://www.sec.gov/files/litigation/complaints/2011/comp21832.pdf,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2011&month=All&order=field_publish_date&sort=desc&page=1,listing_row,,data/raw/aaer/2011/AAER-3236.txt 2011,AAER-3235,2011-01-24,LR-21822,Paul W. Jennings,https://www.sec.gov/enforcement-litigation/litigation-releases/lr-21822,https://www.sec.gov/files/litigation/complaints/2011/comp21822.pdf,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2011&month=All&order=field_publish_date&sort=desc&page=1,listing_row,,data/raw/aaer/2011/AAER-3235.txt 2011,AAER-3234,2011-01-20,LR-21819,"NutraCea, et al.",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-21819,https://www.sec.gov/files/litigation/complaints/2011/comp21819.pdf,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2011&month=All&order=field_publish_date&sort=desc&page=1,listing_row,,data/raw/aaer/2011/AAER-3234.txt 2011,AAER-3233,2011-01-20,34-63743,"Eric J. Bur, CPA",https://www.sec.gov/files/litigation/admin/2011/34-63743.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2011&month=All&order=field_publish_date&sort=desc&page=1,listing_row,data/raw/aaer/2011/AAER-3233.pdf,data/raw/aaer/2011/AAER-3233.txt 2011,AAER-3232,2011-01-20,34-63740,"Dohan + Company CPA, Steven H. Dohan, CPA, Nancy L. Brown, CPA, and Erez Bahar, CA Carol Fox Foelak, Administrative Law Judge",https://www.sec.gov/files/litigation/admin/2011/34-63740.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2011&month=All&order=field_publish_date&sort=desc&page=1,listing_row,data/raw/aaer/2011/AAER-3232.pdf,data/raw/aaer/2011/AAER-3232.txt 2011,AAER-3231,2011-01-14,LR-21814,Joseph D. Radcliffe and Michael J. Radcliffe,https://www.sec.gov/enforcement-litigation/litigation-releases/lr-21814,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2011&month=All&order=field_publish_date&sort=desc&page=1,listing_row,,data/raw/aaer/2011/AAER-3231.txt 2011,AAER-3230,2011-01-13,LR-21810,"Sujata Sachdeva, et. al.",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-21810,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2011&month=All&order=field_publish_date&sort=desc&page=1,listing_row,,data/raw/aaer/2011/AAER-3230.txt 2011,AAER-3229,2011-01-12,LR-21809,"NIC, Inc., Jeffrey S. Fraser, Harry H. Herington, and Eric J. Bur; Stephen M. Kovzan",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-21809,https://www.sec.gov/files/litigation/complaints/2011/comp21809-nic.pdf|https://www.sec.gov/files/litigation/complaints/2011/comp21809-kovzan.pdf,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2011&month=All&order=field_publish_date&sort=desc&page=1,listing_row,,data/raw/aaer/2011/AAER-3229.txt 2011,AAER-3228,2011-01-11,LR-21804,Michael R. Drogin,https://www.sec.gov/enforcement-litigation/litigation-releases/lr-21804,https://www.sec.gov/files/litigation/complaints/2011/comp21804.pdf,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2011&month=All&order=field_publish_date&sort=desc&page=1,listing_row,,data/raw/aaer/2011/AAER-3228.txt 2011,AAER-3227,2011-01-11,34-63690,"Michael R. Drogin, CPA",https://www.sec.gov/files/litigation/admin/2011/34-63690.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2011&month=All&order=field_publish_date&sort=desc&page=1,listing_row,data/raw/aaer/2011/AAER-3227.pdf,data/raw/aaer/2011/AAER-3227.txt 2011,AAER-3226,2011-01-10,34-63688,"Hudson Highland Group, Inc.",https://www.sec.gov/files/litigation/admin/2011/34-63688.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2011&month=All&order=field_publish_date&sort=desc&page=1,listing_row,data/raw/aaer/2011/AAER-3226.pdf,data/raw/aaer/2011/AAER-3226.txt 2011,AAER-3225,2011-01-07,34-63682,Eric Sieracki (CPA),https://www.sec.gov/files/litigation/admin/2011/34-63682.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2011&month=All&order=field_publish_date&sort=desc&page=1,listing_row,data/raw/aaer/2011/AAER-3225.pdf,data/raw/aaer/2011/AAER-3225.txt 2011,AAER-3224,2011-01-07,34-63674,"Carl W. Jasper, CPA",https://www.sec.gov/files/litigation/admin/2011/34-63674.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2011&month=All&order=field_publish_date&sort=desc&page=1,listing_row,data/raw/aaer/2011/AAER-3224.pdf,data/raw/aaer/2011/AAER-3224.txt 2011,AAER-3223,2011-01-06,LR-21797,Joseph M. Braas and Michael J. Schlager,https://www.sec.gov/enforcement-litigation/litigation-releases/lr-21797,https://www.sec.gov/files/litigation/complaints/2011/comp21797.pdf,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2011&month=All&order=field_publish_date&sort=desc&page=1,listing_row,,data/raw/aaer/2011/AAER-3223.txt 2012,AAER-3434,2012-12-20,LR-22577,"Rex T. Shelby, Scott Yeager, Kevin A. Howard and Michael W. Krautz; Schuyler M. Tilney and Thomas W. Davis",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-22577,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2012&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2012/AAER-3434.txt 2012,AAER-3433,2012-12-20,34-68500|IA-3523,Steven A. Gould,https://www.sec.gov/files/litigation/admin/2012/34-68500.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2012&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2012/AAER-3433.pdf,data/raw/aaer/2012/AAER-3433.txt 2012,AAER-3432,2012-12-18,LR-22575,"TheStreet, Inc., Eric Ashma, and Gregg Alwine and David Barnett",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-22575,https://www.sec.gov/files/litigation/complaints/2012/comp22575-1.pdf|https://www.sec.gov/files/litigation/complaints/2012/comp22575-2.pdf,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2012&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2012/AAER-3432.txt 2012,AAER-3431,2012-12-17,34-68449,"J. Brian Laib, CPA",https://www.sec.gov/files/litigation/admin/2012/34-68449.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2012&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2012/AAER-3431.pdf,data/raw/aaer/2012/AAER-3431.txt 2012,AAER-3430,2012-12-14,34-68436,Rajnish K. Das,https://www.sec.gov/files/litigation/admin/2012/34-68436.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2012&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2012/AAER-3430.pdf,data/raw/aaer/2012/AAER-3430.txt 2012,AAER-3429,2012-12-14,34-68435,Stormy L. Dean,https://www.sec.gov/files/litigation/admin/2012/34-68435.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2012&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2012/AAER-3429.pdf,data/raw/aaer/2012/AAER-3429.txt 2012,AAER-3428,2012-12-13,34-68432,Deloitte & Touche (South Africa),https://www.sec.gov/files/litigation/admin/2012/34-68432.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2012&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2012/AAER-3428.pdf,data/raw/aaer/2012/AAER-3428.txt 2012,AAER-3427,2012-12-13,34-68431,"Wendy McNeeley, CPA",https://www.sec.gov/files/litigation/opinions/2012/34-68431.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2012&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2012/AAER-3427.pdf,data/raw/aaer/2012/AAER-3427.txt 2012,AAER-3426,2012-12-03,34-68335,"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",https://www.sec.gov/files/litigation/admin/2012/34-68335.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2012&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2012/AAER-3426.pdf,data/raw/aaer/2012/AAER-3426.txt 2012,AAER-3481,2012-11-30,LR-22552,"China North East Petroleum Holdings Limited, et al.",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-22552,https://www.sec.gov/files/litigation/complaints/2012/comp22552.pdf,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2012&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2012/AAER-3481.txt 2012,AAER-3425,2012-11-28,34-68307,"KCAP Financial, Inc., Dayl W. Pearson, Michael I. Wirth, CPA, and R. Jonathan Corless",https://www.sec.gov/files/litigation/admin/2012/34-68307.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2012&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2012/AAER-3425.pdf,data/raw/aaer/2012/AAER-3425.txt 2012,AAER-3424,2012-11-14,34-68234,"James S. Quay a/k/a Jim Quay, a/k/a Stephen Quay, and a/k/a Stephen Jameson",https://www.sec.gov/files/litigation/admin/2012/34-68234.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2012&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2012/AAER-3424.pdf,data/raw/aaer/2012/AAER-3424.txt 2012,AAER-3423,2012-11-09,LR-22529,"Lee Cole, Linden Boyne, Kevin B. Donovan and Timothy Quintanilla",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-22529,https://www.sec.gov/files/litigation/complaints/2012/comp22529.pdf,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2012&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2012/AAER-3423.txt 2012,AAER-3421,2012-10-26,LR-22520,Michael H. Johnson,https://www.sec.gov/enforcement-litigation/litigation-releases/lr-22520,https://www.sec.gov/files/litigation/complaints/2012/comp22520.pdf,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2012&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2012/AAER-3421.txt 2012,AAER-3422,2012-10-26,LR-22521,"MedLink International, Inc., Aurelio Vuono and James Rose",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-22521,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2012&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2012/AAER-3422.txt 2012,AAER-3419,2012-10-24,34-68097,Stormy L. Dean,https://www.sec.gov/files/litigation/admin/2012/34-68097.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2012&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2012/AAER-3419.pdf,data/raw/aaer/2012/AAER-3419.txt 2012,AAER-3420,2012-10-24,34-68098,Rajnish K. Das,https://www.sec.gov/files/litigation/admin/2012/34-68098.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2012&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2012/AAER-3420.pdf,data/raw/aaer/2012/AAER-3420.txt 2012,AAER-3418,2012-10-19,LR-22517,Joseph Pacifico,https://www.sec.gov/enforcement-litigation/litigation-releases/lr-22517,https://www.sec.gov/files/litigation/complaints/2012/comp22517.pdf,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2012&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2012/AAER-3418.txt 2012,AAER-3417,2012-10-18,LR-22513,"Joseph J. Monterosso, et. al.",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-22513,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2012&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2012/AAER-3417.txt 2012,AAER-3412,2012-10-04,34-67988,"Gilbert Bergsman, CPA",https://www.sec.gov/files/litigation/admin/2012/34-67988.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2012&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2012/AAER-3412.pdf,data/raw/aaer/2012/AAER-3412.txt 2012,AAER-3480,2012-10-01,LR-22501,"Sunrise Solar Corporation, Eddie D. Austin, Jr., and Carolyn Austin",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-22501,https://www.sec.gov/files/litigation/complaints/2012/comp22501.pdf,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2012&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2012/AAER-3480.txt 2012,AAER-3414,2012-09-28,LR-22500,Subramanian Krishnan,https://www.sec.gov/enforcement-litigation/litigation-releases/lr-22500,https://www.sec.gov/files/litigation/complaints/2012/comp-pr2012-203.pdf,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2012&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2012/AAER-3414.txt 2012,AAER-3411,2012-09-28,34-67945,"Douglas W. Marcille, CPA",https://www.sec.gov/files/litigation/admin/2012/34-67945.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2012&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2012/AAER-3411.pdf,data/raw/aaer/2012/AAER-3411.txt 2012,AAER-3410,2012-09-25,LR-22493,Gilbert G. Lundstrom et al. and Don A. Langford,https://www.sec.gov/enforcement-litigation/litigation-releases/lr-22493,https://www.sec.gov/files/litigation/complaints/2012/comp-pr2012-198-lundstroms.pdf|https://www.sec.gov/files/litigation/complaints/2012/comp-pr2012-198-langford.pdf,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2012&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2012/AAER-3410.txt 2012,AAER-3409,2012-09-24,LR-22491,Tyco International Ltd.,https://www.sec.gov/enforcement-litigation/litigation-releases/lr-22491,https://www.sec.gov/files/litigation/complaints/2012/comp-pr2012-196.pdf,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2012&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2012/AAER-3409.txt 2012,AAER-3406,2012-09-20,34-67899,Steven Y. Moskowitz,https://www.sec.gov/files/litigation/admin/2012/34-67899.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2012&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2012/AAER-3406.pdf,data/raw/aaer/2012/AAER-3406.txt 2012,AAER-3407,2012-09-20,34-67900,"Michael C. Pattison, CPA (Opinion)",https://www.sec.gov/files/litigation/opinions/2012/34-67900.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2012&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2012/AAER-3407.pdf,data/raw/aaer/2012/AAER-3407.txt 2012,AAER-3408,2012-09-18,34-67884,"Michael K. Krohn, CPA",https://www.sec.gov/files/litigation/admin/2012/34-67884.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2012&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2012/AAER-3408.pdf,data/raw/aaer/2012/AAER-3408.txt 2012,AAER-3413,2012-09-17,LR-22482,"Freedom Environmental Services, Inc., et al.",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-22482,https://www.sec.gov/files/litigation/complaints/2012/comp22482.pdf,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2012&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2012/AAER-3413.txt 2012,AAER-3416,2012-09-17,LR-22481,Gilbert Fiorentino,https://www.sec.gov/enforcement-litigation/litigation-releases/lr-22481,https://www.sec.gov/files/litigation/complaints/2012/comp-pr2012-190.pdf,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2012&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2012/AAER-3416.txt 2012,AAER-3405,2012-09-13,34-67856,"R. Jeffrey Rooks, CPA",https://www.sec.gov/files/litigation/admin/2012/34-67856.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2012&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2012/AAER-3405.pdf,data/raw/aaer/2012/AAER-3405.txt 2012,AAER-3415,2012-09-06,34-67793,"Hatfield, S.W., CPA Hatfield, Scott W., CPA",https://www.sec.gov/files/litigation/admin/2012/34-67793.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2012&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2012/AAER-3415.pdf,data/raw/aaer/2012/AAER-3415.txt 2012,AAER-3404,2012-09-04,LR-22470,"China Sky One Medical, Inc. and Yan-qing Liu",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-22470,https://www.sec.gov/files/litigation/complaints/2012/comp-pr2012-175.pdf,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2012&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2012/AAER-3404.txt 2012,AAER-3403,2012-08-31,34-67767,"Federico Quinto, Jr., CPA",https://www.sec.gov/files/litigation/admin/2012/34-67767.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2012&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2012/AAER-3403.pdf,data/raw/aaer/2012/AAER-3403.txt 2012,AAER-3402,2012-08-22,34-67708,Todd C. Crow,https://www.sec.gov/files/litigation/admin/2012/34-67708.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2012&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2012/AAER-3402.pdf,data/raw/aaer/2012/AAER-3402.txt 2012,AAER-3400,2012-08-10,34-67640|IA-3443|IC-30165,"Peak Wealth Opportunities, LLC and David W. Dube, CPA",https://www.sec.gov/files/litigation/admin/2012/34-67640.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2012&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2012/AAER-3400.pdf,data/raw/aaer/2012/AAER-3400.txt 2012,AAER-3399,2012-08-08,LR-22438,Pfizer Inc. / Wyeth LLC,https://www.sec.gov/enforcement-litigation/litigation-releases/lr-22438,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2012&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2012/AAER-3399.txt 2012,AAER-3397,2012-08-02,LR-22432,Mark Leslie et al.,https://www.sec.gov/enforcement-litigation/litigation-releases/lr-22432,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2012&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2012/AAER-3397.txt 2012,AAER-3398,2012-08-02,34-67590,"Kenneth E. Lonchar, CPA",https://www.sec.gov/files/litigation/admin/2012/34-67590.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2012&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2012/AAER-3398.pdf,data/raw/aaer/2012/AAER-3398.txt 2012,AAER-3395,2012-07-30,34-67542,"John S. Morgan, et al.",https://www.sec.gov/files/litigation/admin/2012/34-67542.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2012&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2012/AAER-3395.pdf,data/raw/aaer/2012/AAER-3395.txt 2012,AAER-3394,2012-07-19,34-67472,"Huron Consulting Group Inc., Gary L. Burge, CPA, and Wayne F. Lipski, CPA",https://www.sec.gov/files/litigation/admin/2012/34-67472.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2012&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2012/AAER-3394.pdf,data/raw/aaer/2012/AAER-3394.txt 2012,AAER-3393,2012-07-12,34-67423,"Stanley Ng, CPA",https://www.sec.gov/files/litigation/admin/2012/34-67423.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2012&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2012/AAER-3393.pdf,data/raw/aaer/2012/AAER-3393.txt 2012,AAER-3401,2012-07-03,LR-22408,Gold Standard Mining Corp.,https://www.sec.gov/enforcement-litigation/litigation-releases/lr-22408,https://www.sec.gov/files/litigation/complaints/2012/comp22408.pdf,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2012&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2012/AAER-3401.txt 2012,AAER-3392,2012-06-28,LR-22405,"FalconStor Software, Inc.",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-22405,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2012&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2012/AAER-3392.txt 2012,AAER-3391,2012-06-27,34-67282,"H. Clayton Peterson, CPA",https://www.sec.gov/files/litigation/admin/2012/34-67282.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2012&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2012/AAER-3391.pdf,data/raw/aaer/2012/AAER-3391.txt 2012,AAER-3389,2012-06-19,34-67218,"Laurence M. Brown, CPA",https://www.sec.gov/files/litigation/admin/2012/34-67218.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2012&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2012/AAER-3389.pdf,data/raw/aaer/2012/AAER-3389.txt 2012,AAER-3390,2012-06-19,34-67219,"Ronald J. Mangini, CPA",https://www.sec.gov/files/litigation/admin/2012/34-67219.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2012&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2012/AAER-3390.pdf,data/raw/aaer/2012/AAER-3390.txt 2012,AAER-3388,2012-06-08,34-67164,"Kenneth M. Avery, CPA",https://www.sec.gov/files/litigation/admin/2012/34-67164.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2012&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2012/AAER-3388.pdf,data/raw/aaer/2012/AAER-3388.txt 2012,AAER-3387,2012-05-23,34-67049,"Frank D. Edwards, CA",https://www.sec.gov/files/litigation/admin/2012/34-67049.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2012&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2012/AAER-3387.pdf,data/raw/aaer/2012/AAER-3387.txt 2012,AAER-3386,2012-05-23,34-67048,Charles P. Morrison CPA,https://www.sec.gov/files/litigation/admin/2012/34-67048.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2012&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2012/AAER-3386.pdf,data/raw/aaer/2012/AAER-3386.txt 2012,AAER-3385,2012-05-14,LR-22368,"China Natural Gas, Inc. and Qinan Ji",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-22368,https://www.sec.gov/files/litigation/complaints/2012/comp-pr2012-92.pdf,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2012&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2012/AAER-3385.txt 2012,AAER-3384,2012-04-25,LR-22346,Garth R. Peterson,https://www.sec.gov/enforcement-litigation/litigation-releases/lr-22346,https://www.sec.gov/files/litigation/complaints/2012/comp-pr2012-78.pdf,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2012&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2012/AAER-3384.txt 2012,AAER-3383,2012-04-23,LR-22341,"SinoTech Energy Limited, Qingzeng Liu, Guoqiang Xin, and Boxun Zhang",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-22341,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2012&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2012/AAER-3383.txt 2012,AAER-3381,2012-04-18,LR-22335,"John J. Todd, Robert D. Manza, and Jeffrey Weitzen",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-22335,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2012&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2012/AAER-3381.txt 2012,AAER-3382,2012-04-18,LR-22338,"Don W. Watson, Edward W. O’Brien, and Gary M. Opper",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-22338,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2012&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2012/AAER-3382.txt 2012,AAER-3380,2012-04-12,34-66796,"Jorge L. Castillo, CPA",https://www.sec.gov/files/litigation/admin/2012/34-66796.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2012&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2012/AAER-3380.pdf,data/raw/aaer/2012/AAER-3380.txt 2012,AAER-3378,2012-04-06,LR-22321,Anthony J. Nocella and J. Russell McCann,https://www.sec.gov/enforcement-litigation/litigation-releases/lr-22321,https://www.sec.gov/files/litigation/complaints/2012/comp-pr2012-55.pdf,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2012&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2012/AAER-3378.txt 2012,AAER-3379,2012-04-06,LR-22324,"James Li (a/k/a Ching Hua Li), Thomas Chow (a/k/a Man Kit Chow), Roger Kao (a/k/a Chao Chun Kao), Christopher Liu (a/k/a Chi Lei Liu), and Wayne A. Pratt",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-22324,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2012&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2012/AAER-3379.txt 2012,AAER-3377,2012-04-04,34-66737,John M. Williams,https://www.sec.gov/files/litigation/admin/2012/34-66737.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2012&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2012/AAER-3377.pdf,data/raw/aaer/2012/AAER-3377.txt 2012,AAER-3376,2012-04-04,34-66735,Bryan N. Polozola,https://www.sec.gov/files/litigation/admin/2012/34-66735.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2012&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2012/AAER-3376.pdf,data/raw/aaer/2012/AAER-3376.txt 2012,AAER-3375,2012-04-02,LR-22315,Michael A. Baker and Michael T. Gluk,https://www.sec.gov/enforcement-litigation/litigation-releases/lr-22315,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2012&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2012/AAER-3375.txt 2012,AAER-3374,2012-03-26,LR-22306,"Biomet, Inc.",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-22306,https://www.sec.gov/files/litigation/complaints/2012/comp22306.pdf,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2012&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2012/AAER-3374.txt 2012,AAER-3373,2012-03-22,LR-22304,"Mark Leslie, Kenneth E. Lonchar, Paul A. Sallaberry, Michael M. Cully, and Douglas S. Newton",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-22304,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2012&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2012/AAER-3373.txt 2012,AAER-3371,2012-03-14,LR-22290,Mark A. Jackson and James J. Ruehlen; Thomas F. O’Rourke,https://www.sec.gov/enforcement-litigation/litigation-releases/lr-22290,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2012&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2012/AAER-3371.txt 2012,AAER-3370,2012-03-13,LR-22287,"Larry Goldstone, Clarence Simmons, and Jane Starrett",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-22287,https://www.sec.gov/files/litigation/complaints/2012/comp22287.pdf,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2012&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2012/AAER-3370.txt 2012,AAER-3369,2012-03-13,LR-22285,Fernando J. Espuelas et al.,https://www.sec.gov/enforcement-litigation/litigation-releases/lr-22285,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2012&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2012/AAER-3369.txt 2012,AAER-3368,2012-03-08,LR-22279,Koss Corporation and Michael J. Koss,https://www.sec.gov/enforcement-litigation/litigation-releases/lr-22279,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2012&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2012/AAER-3368.txt 2012,AAER-3367,2012-02-27,34-66479,"Robert Chiu, (A/K/A Chi Hung Chiu)",https://www.sec.gov/files/litigation/admin/2012/34-66479.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2012&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2012/AAER-3367.pdf,data/raw/aaer/2012/AAER-3367.txt 2012,AAER-3372,2012-02-22,LR-22264,Ming Zhao and Liping Zhu,https://www.sec.gov/enforcement-litigation/litigation-releases/lr-22264,https://www.sec.gov/files/litigation/complaints/2012/comp22264.pdf,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2012&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2012/AAER-3372.txt 2012,AAER-3364,2012-02-07,34-66351,"Matthew Bell, ACA",https://www.sec.gov/files/litigation/admin/2012/34-66351.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2012&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2012/AAER-3364.pdf,data/raw/aaer/2012/AAER-3364.txt 2012,AAER-3365,2012-02-07,34-66352,Lynne Norman,https://www.sec.gov/files/litigation/admin/2012/34-66352.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2012&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2012/AAER-3365.pdf,data/raw/aaer/2012/AAER-3365.txt 2012,AAER-3366,2012-02-07,34-66353,Shaun P. Whiteley,https://www.sec.gov/files/litigation/admin/2012/34-66353.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2012&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2012/AAER-3366.pdf,data/raw/aaer/2012/AAER-3366.txt 2012,AAER-3363,2012-02-06,LR-22252,Smith & Nephew PLC,https://www.sec.gov/enforcement-litigation/litigation-releases/lr-22252,https://www.sec.gov/files/litigation/complaints/2012/comp22252.pdf,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2012&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2012/AAER-3363.txt 2012,AAER-3362,2012-02-02,34-66312,"Dale Shafer, CPA",https://www.sec.gov/files/litigation/admin/2012/34-66312.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2012&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2012/AAER-3362.pdf,data/raw/aaer/2012/AAER-3362.txt 2012,AAER-3361,2012-01-31,LR-22244,"John J. Todd, Robert D. Manza, and Jeffrey Weitzen",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-22244,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2012&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2012/AAER-3361.txt 2012,AAER-3360,2012-01-30,LR-22243,"Robert Chiu (a/k/a Chi Hung Chiu); James Li (a/k/a Ching Hua Li), Thomas Chow (a/k/a Man Kit Chow), Roger Kao (a/k/a Chao Chun Kao), Christopher Liu (a/k/a Chi Lei Liu), and Wayne A. Pratt",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-22243,https://www.sec.gov/files/litigation/complaints/2012/comp22243.pdf,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2012&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2012/AAER-3360.txt 2012,AAER-3358,2012-01-30,34-66268,"Symmetry Medical, Inc. and Fred L. Hite",https://www.sec.gov/files/litigation/admin/2012/34-66268.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2012&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2012/AAER-3358.pdf,data/raw/aaer/2012/AAER-3358.txt 2012,AAER-3359,2012-01-30,34-66269,"Christopher J. Kelly, ACA and Margaret Hebb, ACA",https://www.sec.gov/files/litigation/admin/2012/34-66269.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2012&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2012/AAER-3359.pdf,data/raw/aaer/2012/AAER-3359.txt 2012,AAER-3357,2012-01-26,34-66260,"Paul Free, CPA (Order Denying a Stay or Postponement of Proceedings)",https://www.sec.gov/files/litigation/opinions/2012/34-66260.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2012&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2012/AAER-3357.pdf,data/raw/aaer/2012/AAER-3357.txt 2012,AAER-3356,2012-01-25,LR-22237,Len A. Familant and Paul V. Greene,https://www.sec.gov/enforcement-litigation/litigation-releases/lr-22237,https://www.sec.gov/files/litigation/complaints/2012/comp22237.pdf,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2012&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2012/AAER-3356.txt 2012,AAER-3355,2012-01-11,LR-22224,"Imperiali, Inc.",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-22224,https://www.sec.gov/files/litigation/complaints/2012/comp22224.pdf,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2012&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2012/AAER-3355.txt 2012,AAER-3353,2012-01-10,LR-22221,"Todd Farha, et al.",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-22221,https://www.sec.gov/files/litigation/complaints/2012/comp22221.pdf,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2012&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2012/AAER-3353.txt 2012,AAER-3354,2012-01-10,,"R.E. Bassie & Co. and R. Everett Bassie, C.P.A.",https://www.sec.gov/files/litigation/opinions/2012/aaer-3354.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2012&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2012/AAER-3354.pdf,data/raw/aaer/2012/AAER-3354.txt 2012,AAER-3352,2012-01-04,LR-22220,"JBI, Inc., John Bordynuik and Ronald Baldwin, Jr.",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-22220,https://www.sec.gov/files/litigation/complaints/2012/comp22220.pdf,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2012&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2012/AAER-3352.txt 2012,AAER-3351,2012-01-04,LR-22219,"Life Partners Holdings, Inc., Brian D. Pardo, R. Scott Peden and David M. Martin",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-22219,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2012&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2012/AAER-3351.txt 2013,AAER-3524,2013-12-30,34-71205,"John J. Aesoph, CPA, and Darren M. Bennett, CPA (Order Granting Extension)",https://www.sec.gov/files/litigation/opinions/2013/34-71205.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2013&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2013/AAER-3524.pdf,data/raw/aaer/2013/AAER-3524.txt 2013,AAER-3523,2013-12-24,34-71185,"Kevin Brennan, CPA",https://www.sec.gov/files/litigation/admin/2013/34-71185.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2013&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2013/AAER-3523.pdf,data/raw/aaer/2013/AAER-3523.txt 2013,AAER-3522,2013-12-23,34-71174,"Clinton Ronald Greenman, CPA",https://www.sec.gov/files/litigation/admin/2013/34-71174.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2013&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2013/AAER-3522.pdf,data/raw/aaer/2013/AAER-3522.txt 2013,AAER-3521,2013-12-20,34-71161,"Melvin, Thomas D., CPA",https://www.sec.gov/files/litigation/admin/2013/34-71161.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2013&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2013/AAER-3521.pdf,data/raw/aaer/2013/AAER-3521.txt 2013,AAER-3520,2013-12-20,34-71154,"Kinross-Kennedy, John, CPA",https://www.sec.gov/files/litigation/admin/2013/34-71154.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2013&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2013/AAER-3520.pdf,data/raw/aaer/2013/AAER-3520.txt 2013,AAER-3519,2013-12-18,34-71117,"James Vincent Poti, CPA",https://www.sec.gov/files/litigation/admin/2013/34-71117.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2013&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2013/AAER-3519.pdf,data/raw/aaer/2013/AAER-3519.txt 2013,AAER-3517,2013-12-12,LR-22887,"Michael H. Taber, CPA",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-22887,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2013&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2013/AAER-3517.txt 2013,AAER-3518,2013-12-12,34-71070|IA-3738,"Rodney A. Smith, Michael Santicchia, CPA, and Stephen D. Cheaney, CPA",https://www.sec.gov/files/litigation/admin/2013/34-71070.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2013&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2013/AAER-3518.pdf,data/raw/aaer/2013/AAER-3518.txt 2013,AAER-3516,2013-12-12,34-71050,"GLG Partners, Inc. and GLG Partners, L.P.",https://www.sec.gov/files/litigation/admin/2013/34-71050.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2013&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2013/AAER-3516.pdf,data/raw/aaer/2013/AAER-3516.txt 2013,AAER-3515,2013-12-11,34-71031,"Craig Toll, CPA,",https://www.sec.gov/files/litigation/admin/2013/34-71031.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2013&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2013/AAER-3515.pdf,data/raw/aaer/2013/AAER-3515.txt 2013,AAER-3514,2013-12-04,33-9490|34-70983,Fifth Third Bancorp and Daniel Poston,https://www.sec.gov/files/litigation/admin/2013/33-9490.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2013&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2013/AAER-3514.pdf,data/raw/aaer/2013/AAER-3514.txt 2013,AAER-3513,2013-11-21,LR-22875,"R. Gordon Jones, CPA and Mark F. Jensen, CPA",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-22875,https://www.sec.gov/files/litigation/complaints/2013/comp22875.pdf,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2013&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2013/AAER-3513.txt 2013,AAER-3512,2013-11-06,34-70823,"Sherb & Co., LLP, et al.",https://www.sec.gov/files/litigation/admin/2013/34-70823.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2013&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2013/AAER-3512.pdf,data/raw/aaer/2013/AAER-3512.txt 2013,AAER-3511,2013-10-29,34-70767,"Ronald Baldwin, Jr. CPA",https://www.sec.gov/files/litigation/admin/2013/34-70767.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2013&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2013/AAER-3511.pdf,data/raw/aaer/2013/AAER-3511.txt 2013,AAER-3510,2013-10-28,LR-22856,Paul V. Greene,https://www.sec.gov/enforcement-litigation/litigation-releases/lr-22856,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2013&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2013/AAER-3510.txt 2013,AAER-3509,2013-10-22,LR-22849,"Diebold, Inc.",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-22849,https://www.sec.gov/files/litigation/complaints/2013/comp-pr2013-225.pdf,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2013&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2013/AAER-3509.txt 2013,AAER-3508,2013-10-17,LR-22847,"JBI, Inc., John Bordynuik and Ronald Baldwin, Jr.",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-22847,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2013&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2013/AAER-3508.txt 2013,AAER-3506,2013-10-10,34-70658,John Lazorchak (CPA),https://www.sec.gov/files/litigation/admin/2013/34-70658.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2013&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2013/AAER-3506.pdf,data/raw/aaer/2013/AAER-3506.txt 2013,AAER-3507,2013-10-10,34-70659,Mark S. Cupo (CPA),https://www.sec.gov/files/litigation/admin/2013/34-70659.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2013&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2013/AAER-3507.pdf,data/raw/aaer/2013/AAER-3507.txt 2013,AAER-3505,2013-10-02,34-70602,Jing Xie,https://www.sec.gov/files/litigation/admin/2013/34-70602.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2013&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2013/AAER-3505.pdf,data/raw/aaer/2013/AAER-3505.txt 2013,AAER-3498,2013-09-30,34-70557,"John W. Jacobsen, CPA",https://www.sec.gov/files/litigation/admin/2013/34-70557.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2013&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2013/AAER-3498.pdf,data/raw/aaer/2013/AAER-3498.txt 2013,AAER-3503,2013-09-30,34-70567,"Wilfred W. Hanson, CPA",https://www.sec.gov/files/litigation/admin/2013/34-70567.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2013&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2013/AAER-3503.pdf,data/raw/aaer/2013/AAER-3503.txt 2013,AAER-3502,2013-09-30,34-70566,"Kinross-Kennedy, John, CPA",https://www.sec.gov/files/litigation/admin/2013/34-70566.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2013&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2013/AAER-3502.pdf,data/raw/aaer/2013/AAER-3502.txt 2013,AAER-3501,2013-09-30,34-70564,"Malcolm L. Pollard, CPA and Malcolm L. Pollard, Inc.",https://www.sec.gov/files/litigation/admin/2013/34-70564.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2013&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2013/AAER-3501.pdf,data/raw/aaer/2013/AAER-3501.txt 2013,AAER-3500,2013-09-30,34-70562,"Patrizio & Zhao LLC and Xinggeng (John) Zhao, CPA",https://www.sec.gov/files/litigation/admin/2013/34-70562.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2013&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2013/AAER-3500.pdf,data/raw/aaer/2013/AAER-3500.txt 2013,AAER-3497,2013-09-30,34-70553,"Rick D. Snow, CPA",https://www.sec.gov/files/litigation/admin/2013/34-70553.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2013&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2013/AAER-3497.pdf,data/raw/aaer/2013/AAER-3497.txt 2013,AAER-3499,2013-09-30,34-70561,"Michael McGrath, CPA",https://www.sec.gov/files/litigation/admin/2013/34-70561.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2013&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2013/AAER-3499.pdf,data/raw/aaer/2013/AAER-3499.txt 2013,AAER-3504,2013-09-30,34-70579,"China Ruitai International Holdings Co., Ltd. Ma, Dian Min Ma, Gang Tian, Jin",https://www.sec.gov/files/litigation/admin/2013/34-70579.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2013&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2013/AAER-3504.pdf,data/raw/aaer/2013/AAER-3504.txt 2013,AAER-3495,2013-09-27,LR-22825,"Vitesse Semiconductor Corporation, Louis R. Tomasetta, Eugene F. Hovanec, Yatin D. Mody, and Nicole R. Kaplan",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-22825,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2013&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2013/AAER-3495.txt 2013,AAER-3494,2013-09-27,LR-22823,Universal Travel Group,https://www.sec.gov/enforcement-litigation/litigation-releases/lr-22823,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2013&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2013/AAER-3494.txt 2013,AAER-3496,2013-09-27,34-70549,"Scott London, CPA",https://www.sec.gov/files/litigation/admin/2013/34-70549.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2013&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2013/AAER-3496.pdf,data/raw/aaer/2013/AAER-3496.txt 2013,AAER-3493,2013-09-26,LR-22817,"Mercantile Bancorp, Inc.",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-22817,https://www.sec.gov/files/litigation/complaints/2013/comp22817.pdf,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2013&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2013/AAER-3493.txt 2013,AAER-3492,2013-09-25,LR-22813,Troy Lyndon and Ronald Zaucha,https://www.sec.gov/enforcement-litigation/litigation-releases/lr-22813,https://www.sec.gov/files/litigation/complaints/2013/comp22813.pdf,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2013&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2013/AAER-3492.txt 2013,AAER-3491,2013-09-24,34-70492,"Owen Mark Williams, CPA",https://www.sec.gov/files/litigation/admin/2013/34-70492.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2013&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2013/AAER-3491.pdf,data/raw/aaer/2013/AAER-3491.txt 2013,AAER-3490,2013-09-19,34-70458,JPMorgan Chase & Co.,https://www.sec.gov/files/litigation/admin/2013/34-70458.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2013&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2013/AAER-3490.pdf,data/raw/aaer/2013/AAER-3490.txt 2013,AAER-3485,2013-09-18,LR-22800,"Imperial Petroleum, Inc., et al.",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-22800,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2013&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2013/AAER-3485.txt 2013,AAER-3486,2013-09-18,LR-22801,"Imaging Diagnostic Systems, Inc., Linda Grable, and Allan Schwartz",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-22801,https://www.sec.gov/files/litigation/complaints/2013/comp22801.pdf,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2013&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2013/AAER-3486.txt 2013,AAER-3489,2013-09-18,34-70450,"Brendan N. Connors, CPA",https://www.sec.gov/files/litigation/admin/2013/34-70450.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2013&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2013/AAER-3489.pdf,data/raw/aaer/2013/AAER-3489.txt 2013,AAER-3487,2013-09-18,34-70448,"Medifast, Inc.",https://www.sec.gov/files/litigation/admin/2013/34-70448.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2013&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2013/AAER-3487.pdf,data/raw/aaer/2013/AAER-3487.txt 2013,AAER-3488,2013-09-18,34-70449,"Marc G. Nochimson, CPA",https://www.sec.gov/files/litigation/admin/2013/34-70449.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2013&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2013/AAER-3488.pdf,data/raw/aaer/2013/AAER-3488.txt 2013,AAER-3478,2013-09-11,LR-22796,"True North Finance Corp., et al.",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-22796,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2013&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2013/AAER-3478.txt 2013,AAER-3477,2013-08-22,LR-22786,"Thomas S. Wu, Ebrahim Shabudin, and Thomas T. Yu",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-22786,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2013&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2013/AAER-3477.txt 2013,AAER-3476,2013-08-14,LR-22779,Javier Martin-Artajo and Julien G. Grout,https://www.sec.gov/enforcement-litigation/litigation-releases/lr-22779,https://www.sec.gov/files/litigation/complaints/2013/comp-pr2013-154.pdf,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2013&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2013/AAER-3476.txt 2013,AAER-3475,2013-08-14,LR-22778,"Anchor Bancorp Wisconsin, Inc., et al.",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-22778,https://www.sec.gov/files/litigation/complaints/2013/comp22778.pdf,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2013&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2013/AAER-3475.txt 2013,AAER-3474,2013-08-08,LR-22773,"Michael H. Taber, CPA",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-22773,https://www.sec.gov/files/litigation/litreleases/2013/app22773.pdf,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2013&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2013/AAER-3474.txt 2013,AAER-3473,2013-07-30,34-70074,Subramanian Krishnan (CPA)(Corrected),https://www.sec.gov/files/litigation/admin/2013/34-70074.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2013&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2013/AAER-3473.pdf,data/raw/aaer/2013/AAER-3473.txt 2013,AAER-3484,2013-07-22,LR-22755,"China Intelligent Lighting and Electronics, Inc. and NIVS IntelliMedia Technology Group, Inc.",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-22755,https://www.sec.gov/files/litigation/complaints/2013/comp22755.pdf,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2013&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2013/AAER-3484.txt 2013,AAER-3472,2013-07-08,34-69945,"Aichun Li, CPA",https://www.sec.gov/files/litigation/admin/2013/34-69945.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2013&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2013/AAER-3472.pdf,data/raw/aaer/2013/AAER-3472.txt 2013,AAER-3471,2013-07-02,LR-22741,Subramanian Krishnan,https://www.sec.gov/enforcement-litigation/litigation-releases/lr-22741,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2013&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2013/AAER-3471.txt 2013,AAER-3470,2013-07-02,34-69922,James M. Schneider (Order Denying Motion or in the Alternative Application to Modify Commission Order Imposing Remedial Sanction),https://www.sec.gov/files/litigation/opinions/2013/34-69922.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2013&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2013/AAER-3470.pdf,data/raw/aaer/2013/AAER-3470.txt 2013,AAER-3483,2013-07-01,LR-22739,"Fuqi International, Inc.",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-22739,https://www.sec.gov/files/litigation/complaints/2013/comp22739.pdf,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2013&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2013/AAER-3483.txt 2013,AAER-3469,2013-06-28,34-69886,Brian D. Fox,https://www.sec.gov/files/litigation/admin/2013/34-69886.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2013&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2013/AAER-3469.pdf,data/raw/aaer/2013/AAER-3469.txt 2013,AAER-3468,2013-06-28,34-69885|IA-3619,"LPB Capital d/b/a Family Office Group, LLC and Gary J. Pappas (Order Dismissing Proceedings)",https://www.sec.gov/files/litigation/opinions/2013/34-69885.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2013&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2013/AAER-3468.pdf,data/raw/aaer/2013/AAER-3468.txt 2013,AAER-3466,2013-06-27,LR-22735,"JBI, Inc., John Bordynuik and Ronald Baldwin, Jr.",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-22735,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2013&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2013/AAER-3466.txt 2013,AAER-3465,2013-06-26,34-69860,"Bruce W. Tomlinson, CPA",https://www.sec.gov/files/litigation/admin/2013/34-69860.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2013&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2013/AAER-3465.pdf,data/raw/aaer/2013/AAER-3465.txt 2013,AAER-3479,2013-06-20,LR-22731,"China MediaExpress Holdings, Inc. and Zheng Cheng",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-22731,https://www.sec.gov/files/litigation/complaints/2013/comp22731.pdf,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2013&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2013/AAER-3479.txt 2013,AAER-3464,2013-06-14,34-69765,"Rosenberg Rich Baker Berman & Company and Brian Zucker, CPA",https://www.sec.gov/files/litigation/admin/2013/34-69765.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2013&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2013/AAER-3464.pdf,data/raw/aaer/2013/AAER-3464.txt 2013,AAER-3463,2013-06-07,LR-22719,"China Natural Gas, Inc. and Qinan Ji",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-22719,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2013&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2013/AAER-3463.txt 2013,AAER-3462,2013-06-03,LR-22711,"PACCAR Inc, et al.",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-22711,https://www.sec.gov/files/litigation/complaints/2013/comp-pr2013-99.pdf,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2013&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2013/AAER-3462.txt 2013,AAER-3461,2013-05-29,34-69654,"Total, S.A.",https://www.sec.gov/files/litigation/admin/2013/34-69654.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2013&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2013/AAER-3461.pdf,data/raw/aaer/2013/AAER-3461.txt 2013,AAER-3459,2013-05-28,34-69644,Rajnish K. Das,https://www.sec.gov/files/litigation/admin/2013/34-69644.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2013&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2013/AAER-3459.pdf,data/raw/aaer/2013/AAER-3459.txt 2013,AAER-3460,2013-05-28,34-69645,Stormy L. Dean,https://www.sec.gov/files/litigation/admin/2013/34-69645.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2013&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2013/AAER-3460.pdf,data/raw/aaer/2013/AAER-3460.txt 2013,AAER-3482,2013-05-15,LR-22699,"RINO International Corporation, Dejun ""David"" Zou, and Jianping ""Amy"" Qiu",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-22699,https://www.sec.gov/files/litigation/complaints/2013/comp-pr2013-87.pdf,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2013&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2013/AAER-3482.txt 2013,AAER-3458,2013-05-08,LR-22698,"Subaye, Inc. and James T. Crane",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-22698,https://www.sec.gov/files/litigation/complaints/2013/comp22698.pdf,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2013&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2013/AAER-3458.txt 2013,AAER-4298,2013-04-30,485|34-68902|34-69676,"Artfest International, Inc., et al. Brenda P. Murray, Chief Administrative Law Judge",https://www.sec.gov/files/alj/aljdec/2013/id485bpm.pdf,https://www.sec.gov/files/litigation/admin/2013/34-68902.pdf|https://www.sec.gov/files/alj/aljdec/2013/34-69676.pdf,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2013&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2013/AAER-4298.pdf,data/raw/aaer/2013/AAER-4298.txt 2013,AAER-3457,2013-04-26,LR-22688,"John Michael Kelly, et al.",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-22688,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2013&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2013/AAER-3457.txt 2013,AAER-3456,2013-04-24,34-69442,"Capital One Financial Corporation, Peter A. Schnall, and David A. LaGassa",https://www.sec.gov/files/litigation/admin/2013/34-69442.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2013&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2013/AAER-3456.pdf,data/raw/aaer/2013/AAER-3456.txt 2013,AAER-3454,2013-04-16,LR-22672,Parker Drilling Company,https://www.sec.gov/enforcement-litigation/litigation-releases/lr-22672,https://www.sec.gov/files/litigation/complaints/2013/comp22672.pdf,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2013&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2013/AAER-3454.txt 2013,AAER-3453,2013-04-09,34-69353,"James C. Fields, CPA",https://www.sec.gov/files/litigation/admin/2013/34-69353.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2013&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2013/AAER-3453.pdf,data/raw/aaer/2013/AAER-3453.txt 2013,AAER-3452,2013-04-05,34-69327,Koninklijke Philips Electronics N.V.,https://www.sec.gov/files/litigation/admin/2013/34-69327.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2013&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2013/AAER-3452.pdf,data/raw/aaer/2013/AAER-3452.txt 2013,AAER-3451,2013-04-04,34-69306,Colleen Erin Kelly Bishop (CPA),https://www.sec.gov/files/litigation/admin/2013/34-69306.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2013&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2013/AAER-3451.pdf,data/raw/aaer/2013/AAER-3451.txt 2013,AAER-3450,2013-04-02,34-69277,"Eric J. Bur, CPA",https://www.sec.gov/files/litigation/admin/2013/34-69277.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2013&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2013/AAER-3450.pdf,data/raw/aaer/2013/AAER-3450.txt 2013,AAER-3449,2013-03-22,LR-22657,Joseph Grendys et al.,https://www.sec.gov/enforcement-litigation/litigation-releases/lr-22657,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2013&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2013/AAER-3449.txt 2013,AAER-3448,2013-03-05,34-69036|IA-3562|IC-30414,"Peak Wealth Opportunities, LLC and David W. Dube, CPA",https://www.sec.gov/files/litigation/admin/2013/34-69036.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2013&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2013/AAER-3448.pdf,data/raw/aaer/2013/AAER-3448.txt 2013,AAER-3447,2013-02-28,LR-22627,"Keyuan Petrochemicals, Inc. and Aichun Li",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-22627,https://www.sec.gov/files/litigation/complaints/2013/comp-pr2013-30.pdf,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2013&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2013/AAER-3447.txt 2013,AAER-3446,2013-02-26,LR-22624,Fernando J. Espuelas et al.,https://www.sec.gov/enforcement-litigation/litigation-releases/lr-22624,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2013&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2013/AAER-3446.txt 2013,AAER-3445,2013-02-19,34-68949,"Michael Lowther, CPA",https://www.sec.gov/files/litigation/admin/2013/34-68949.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2013&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2013/AAER-3445.pdf,data/raw/aaer/2013/AAER-3445.txt 2013,AAER-3444,2013-02-06,34-68845,"Joseph J. Repko, CPA",https://www.sec.gov/files/litigation/admin/2013/34-68845.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2013&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2013/AAER-3444.pdf,data/raw/aaer/2013/AAER-3444.txt 2013,AAER-3442,2013-01-29,34-68754,Brian D. Fox,https://www.sec.gov/files/litigation/admin/2013/34-68754.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2013&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2013/AAER-3442.pdf,data/raw/aaer/2013/AAER-3442.txt 2013,AAER-3443,2013-01-29,34-68756|IA-3539,"Lisa B. Hovan, CPA",https://www.sec.gov/files/litigation/admin/2013/34-68756.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2013&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2013/AAER-3443.pdf,data/raw/aaer/2013/AAER-3443.txt 2013,AAER-3441,2013-01-15,34-68661,"Kevin A. Howard, CPA",https://www.sec.gov/files/litigation/admin/2013/34-68661.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2013&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2013/AAER-3441.pdf,data/raw/aaer/2013/AAER-3441.txt 2013,AAER-3439,2013-01-11,LR-22589,"Volt Information Sciences, Inc. and Debra L. Hobbs and Jack J. Egan, Jr.",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-22589,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2013&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2013/AAER-3439.txt 2013,AAER-3440,2013-01-11,34-68628,"Eric Ashman, CPA",https://www.sec.gov/files/litigation/admin/2013/34-68628.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2013&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2013/AAER-3440.pdf,data/raw/aaer/2013/AAER-3440.txt 2013,AAER-3437,2013-01-09,LR-22587,"Edward J. Woodard, Jr., Cynthia A. Sabol, CPA and Stephen G. Fields",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-22587,https://www.sec.gov/files/litigation/complaints/2013/comp22587.pdf,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2013&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2013/AAER-3437.txt 2013,AAER-3438,2013-01-09,34-68611,"LSB Industries, Inc. and Jimmie Dean Jones, CPA",https://www.sec.gov/files/litigation/admin/2013/34-68611.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2013&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2013/AAER-3438.pdf,data/raw/aaer/2013/AAER-3438.txt 2013,AAER-3436,2013-01-09,34-68605,"Aesoph, John J., CPA Bennett, Darren M., CPA",https://www.sec.gov/files/litigation/admin/2013/34-68605.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2013&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2013/AAER-3436.pdf,data/raw/aaer/2013/AAER-3436.txt 2013,AAER-3435,2013-01-04,34-68591,"Kenneth J. Abod, CPA",https://www.sec.gov/files/litigation/admin/2013/34-68591.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2013&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2013/AAER-3435.pdf,data/raw/aaer/2013/AAER-3435.txt 2014,AAER-3618,2014-12-23,34-73931,"Melvin, Thomas D., CPA",https://www.sec.gov/files/litigation/admin/2014/34-73931.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2014&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2014/AAER-3618.pdf,data/raw/aaer/2014/AAER-3618.txt 2014,AAER-3617,2014-12-19,LR-23165,"Frank A. Dunn, et al.",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-23165,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2014&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2014/AAER-3617.txt 2014,AAER-3616,2014-12-17,LR-23159,"Avon Products, Inc.",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-23159,https://www.sec.gov/files/litigation/complaints/2014/comp-pr2014-285.pdf,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2014&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2014/AAER-3616.txt 2014,AAER-3615,2014-12-17,34-73862,"Baker Tilly Hong Kong Limited, et al.",https://www.sec.gov/files/litigation/admin/2014/34-73862.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2014&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2014/AAER-3615.pdf,data/raw/aaer/2014/AAER-3615.txt 2014,AAER-3614,2014-12-16,33-9691|34-73852,"Angel E. Lana, CPA",https://www.sec.gov/files/litigation/admin/2014/33-9691.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2014&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2014/AAER-3614.pdf,data/raw/aaer/2014/AAER-3614.txt 2014,AAER-3612,2014-12-15,34-73838,"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",https://www.sec.gov/files/litigation/admin/2014/34-73838.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2014&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2014/AAER-3612.pdf,data/raw/aaer/2014/AAER-3612.txt 2014,AAER-3611,2014-12-15,34-73835,Bruker Corporation,https://www.sec.gov/files/litigation/admin/2014/34-73835.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2014&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2014/AAER-3611.pdf,data/raw/aaer/2014/AAER-3611.txt 2014,AAER-3613,2014-12-15,34-73839,"Canadian Solar, Inc. and Yan Zhuang",https://www.sec.gov/files/litigation/admin/2014/34-73839.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2014&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2014/AAER-3613.pdf,data/raw/aaer/2014/AAER-3613.txt 2014,AAER-3610,2014-12-08,34-73775,Lerner & Sipkin CPAs LLP,https://www.sec.gov/files/litigation/admin/2014/34-73775.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2014&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2014/AAER-3610.pdf,data/raw/aaer/2014/AAER-3610.txt 2014,AAER-3609,2014-12-08,34-73774,OUM & Co. LLP,https://www.sec.gov/files/litigation/admin/2014/34-73774.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2014&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2014/AAER-3609.pdf,data/raw/aaer/2014/AAER-3609.txt 2014,AAER-3608,2014-12-08,34-73773,Boros & Farrington Accountancy Corporation,https://www.sec.gov/files/litigation/admin/2014/34-73773.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2014&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2014/AAER-3608.pdf,data/raw/aaer/2014/AAER-3608.txt 2014,AAER-3607,2014-12-08,34-73772,"Brace & Associates, PLLC",https://www.sec.gov/files/litigation/admin/2014/34-73772.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2014&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2014/AAER-3607.pdf,data/raw/aaer/2014/AAER-3607.txt 2014,AAER-3606,2014-12-08,34-73771,"Lally & Co., LLC",https://www.sec.gov/files/litigation/admin/2014/34-73771.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2014&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2014/AAER-3606.pdf,data/raw/aaer/2014/AAER-3606.txt 2014,AAER-3605,2014-12-08,34-73770,"Joseph Yafeh CPA, Inc.",https://www.sec.gov/files/litigation/admin/2014/34-73770.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2014&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2014/AAER-3605.pdf,data/raw/aaer/2014/AAER-3605.txt 2014,AAER-3604,2014-12-08,34-73769,"Robert Cooper, Company and CPA PC",https://www.sec.gov/files/litigation/admin/2014/34-73769.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2014&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2014/AAER-3604.pdf,data/raw/aaer/2014/AAER-3604.txt 2014,AAER-3603,2014-12-08,34-73768,"BKD, LLP",https://www.sec.gov/files/litigation/admin/2014/34-73768.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2014&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2014/AAER-3603.pdf,data/raw/aaer/2014/AAER-3603.txt 2014,AAER-3601,2014-12-05,34-73751,"Neal A. Petrovich, CPA",https://www.sec.gov/files/litigation/admin/2014/34-73751.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2014&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2014/AAER-3601.pdf,data/raw/aaer/2014/AAER-3601.txt 2014,AAER-3600,2014-12-05,34-73750,"Hampton Roads Bankshares, Inc.",https://www.sec.gov/files/litigation/admin/2014/34-73750.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2014&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2014/AAER-3600.pdf,data/raw/aaer/2014/AAER-3600.txt 2014,AAER-3602,2014-12-05,34-73763,"S.W. Hatfield, CPA and Scott W. Hatfield, CPA (Opinion of the Commission)",https://www.sec.gov/files/litigation/opinions/2014/34-73763.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2014&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2014/AAER-3602.pdf,data/raw/aaer/2014/AAER-3602.txt 2014,AAER-3597,2014-11-14,34-73603,"Boyne, Linden",https://www.sec.gov/files/litigation/admin/2014/34-73603.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2014&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2014/AAER-3597.pdf,data/raw/aaer/2014/AAER-3597.txt 2014,AAER-3599,2014-11-14,34-73610,"Mark Smith, CPA",https://www.sec.gov/files/litigation/admin/2014/34-73610.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2014&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2014/AAER-3599.pdf,data/raw/aaer/2014/AAER-3599.txt 2014,AAER-3598,2014-11-14,34-73609,"Charles Elliot Smith, CPA",https://www.sec.gov/files/litigation/admin/2014/34-73609.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2014&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2014/AAER-3598.pdf,data/raw/aaer/2014/AAER-3598.txt 2014,AAER-3596,2014-11-12,34-73582,Dr. L.S. Smith,https://www.sec.gov/files/litigation/admin/2014/34-73582.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2014&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2014/AAER-3596.pdf,data/raw/aaer/2014/AAER-3596.txt 2014,AAER-3595,2014-11-05,34-73532,"David Blain, CPA",https://www.sec.gov/files/litigation/admin/2014/34-73532.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2014&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2014/AAER-3595.pdf,data/raw/aaer/2014/AAER-3595.txt 2014,AAER-3594,2014-11-03,34-73496,"Bio-Rad Laboratories, Inc.",https://www.sec.gov/files/litigation/admin/2014/34-73496.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2014&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2014/AAER-3594.pdf,data/raw/aaer/2014/AAER-3594.txt 2014,AAER-3593,2014-10-27,34-73434,Great Lakes Dredge & Dock Corporation,https://www.sec.gov/files/litigation/admin/2014/34-73434.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2014&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2014/AAER-3593.pdf,data/raw/aaer/2014/AAER-3593.txt 2014,AAER-3592,2014-10-24,34-73427,"Berman & Company, P.A., and Elliot Berman CPA",https://www.sec.gov/files/litigation/admin/2014/34-73427.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2014&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2014/AAER-3592.pdf,data/raw/aaer/2014/AAER-3592.txt 2014,AAER-3591,2014-10-23,34-73421,"Eugene F. Hovanec, CPA",https://www.sec.gov/files/litigation/admin/2014/34-73421.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2014&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2014/AAER-3591.pdf,data/raw/aaer/2014/AAER-3591.txt 2014,AAER-3590,2014-10-22,34-73408,"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",https://www.sec.gov/files/litigation/admin/2014/34-73408.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2014&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2014/AAER-3590.pdf,data/raw/aaer/2014/AAER-3590.txt 2014,AAER-3589,2014-10-03,34-73294,"Peter A. Jenson, Chartered Accountant",https://www.sec.gov/files/litigation/admin/2014/34-73294.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2014&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2014/AAER-3589.pdf,data/raw/aaer/2014/AAER-3589.txt 2014,AAER-3588,2014-09-29,34-73243,Bank of America Corporation,https://www.sec.gov/files/litigation/admin/2014/34-73243.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2014&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2014/AAER-3588.pdf,data/raw/aaer/2014/AAER-3588.txt 2014,AAER-3585,2014-09-25,34-73209,"JDA Software Group, Inc.",https://www.sec.gov/files/litigation/admin/2014/34-73209.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2014&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2014/AAER-3585.pdf,data/raw/aaer/2014/AAER-3585.txt 2014,AAER-3587,2014-09-25,34-73224,"McCann, Mayer Hoffman, P.C.",https://www.sec.gov/files/litigation/admin/2014/34-73224.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2014&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2014/AAER-3587.pdf,data/raw/aaer/2014/AAER-3587.txt 2014,AAER-3586,2014-09-25,34-73222,"Tradebot Systems, Inc.",https://www.sec.gov/files/litigation/admin/2014/34-73222.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2014&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2014/AAER-3586.pdf,data/raw/aaer/2014/AAER-3586.txt 2014,AAER-3584,2014-09-24,34-73201,"Babak (""Bobby"") Yazdani",https://www.sec.gov/files/litigation/admin/2014/34-73201.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2014&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2014/AAER-3584.pdf,data/raw/aaer/2014/AAER-3584.txt 2014,AAER-3583,2014-09-24,33-9654|34-73200,"Saba Software, Inc., Patrick Farrell, et al.",https://www.sec.gov/files/litigation/admin/2014/33-9654.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2014&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2014/AAER-3583.pdf,data/raw/aaer/2014/AAER-3583.txt 2014,AAER-3582,2014-09-11,33-9646|34-73076,Wilmington Trust Corporation,https://www.sec.gov/files/litigation/admin/2014/33-9646.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2014&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2014/AAER-3582.pdf,data/raw/aaer/2014/AAER-3582.txt 2014,AAER-3580,2014-09-04,33-9637|34-72976,"Egeberg, Eugene M., CPA",https://www.sec.gov/files/litigation/admin/2014/33-9637.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2014&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2014/AAER-3580.pdf,data/raw/aaer/2014/AAER-3580.txt 2014,AAER-3581,2014-09-04,34-72997,"John J. Aesoph, CPA, and Darren M. Bennett, CPA (Order Granting Petitions for Review and Scheduling Briefs)",https://www.sec.gov/files/litigation/opinions/2014/34-72997.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2014&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2014/AAER-3581.pdf,data/raw/aaer/2014/AAER-3581.txt 2014,AAER-3578,2014-08-28,34-72938A,"Lynn R. Blodgett and Kevin R. Kyser, CPA (Corrected)",https://www.sec.gov/files/litigation/admin/2014/34-72938a.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2014&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2014/AAER-3578.pdf,data/raw/aaer/2014/AAER-3578.txt 2014,AAER-3576,2014-08-22,33-9634|34-72904,"AirTouch Communications, Inc. Kanakubo, Hideyuki Kaiser, Jerome, CPA",https://www.sec.gov/files/litigation/admin/2014/33-9634.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2014&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2014/AAER-3576.pdf,data/raw/aaer/2014/AAER-3576.txt 2014,AAER-3575,2014-08-14,34-72845,"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",https://www.sec.gov/files/litigation/admin/2014/34-72845.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2014&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2014/AAER-3575.pdf,data/raw/aaer/2014/AAER-3575.txt 2014,AAER-3574,2014-08-04,34-72753,"BDO China Dahua CPA Co., Ltd., Ernst & Young Hua Ming LLP, KPMG Huazhen (Special General Partnership), Deloitte Touche Tohmatsu Certified Public Accountants Ltd., and PricewaterhouseCoopers Zhong Tian CPAs Limited (Order Granting Leave to the ZLCA to File an Amicus Brief)",https://www.sec.gov/files/litigation/opinions/2014/34-72753.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2014&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2014/AAER-3574.pdf,data/raw/aaer/2014/AAER-3574.txt 2014,AAER-3572,2014-07-30,34-72722,"Edward L. Cummings, CPA",https://www.sec.gov/files/litigation/admin/2014/34-72722.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2014&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2014/AAER-3572.pdf,data/raw/aaer/2014/AAER-3572.txt 2014,AAER-3573,2014-07-30,34-72723,"Sherman, Marc",https://www.sec.gov/files/litigation/admin/2014/34-72723.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2014&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2014/AAER-3573.pdf,data/raw/aaer/2014/AAER-3573.txt 2014,AAER-3571,2014-07-28,34-72678,Smith & Wesson Holding Corporation,https://www.sec.gov/files/litigation/admin/2014/34-72678.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2014&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2014/AAER-3571.pdf,data/raw/aaer/2014/AAER-3571.txt 2014,AAER-3569,2014-07-25,LR-23051,"Volt Information Sciences, Inc. and Debra L. Hobbs; Jack J. Egan, Jr.",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-23051,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2014&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2014/AAER-3569.pdf,data/raw/aaer/2014/AAER-3569.txt 2014,AAER-3570,2014-07-25,LR-23051,"Volt Information Sciences, Inc. and Debra L. Hobbs; Jack J. Egan, Jr.",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-23051,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2014&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2014/AAER-3570.pdf,data/raw/aaer/2014/AAER-3570.txt 2014,AAER-3570,2014-07-24,34-72672,"Debra L. Hobbs, CPA",https://www.sec.gov/files/litigation/admin/2014/34-72672.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2014&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2014/AAER-3570.pdf,data/raw/aaer/2014/AAER-3570.txt 2014,AAER-3569,2014-07-24,34-72671,"John (""Jack"") J. Egan, Jr., CPA",https://www.sec.gov/files/litigation/admin/2014/34-72671.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2014&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2014/AAER-3569.pdf,data/raw/aaer/2014/AAER-3569.txt 2014,AAER-3567,2014-07-17,34-72637,"Robert C. Trosten, CPA",https://www.sec.gov/files/litigation/admin/2014/34-72637.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2014&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2014/AAER-3567.pdf,data/raw/aaer/2014/AAER-3567.txt 2014,AAER-3568,2014-07-17,34-72639,"James M. Schneider, CPA (Order Denying Motion Or, in the Alternative, Application for Modification of Commission Order Imposing Remedial Sanctions)",https://www.sec.gov/files/litigation/opinions/2014/34-72639.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2014&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2014/AAER-3568.pdf,data/raw/aaer/2014/AAER-3568.txt 2014,AAER-3566,2014-07-14,34-72602,Ernst & Young LLP,https://www.sec.gov/files/litigation/admin/2014/34-72602.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2014&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2014/AAER-3566.pdf,data/raw/aaer/2014/AAER-3566.txt 2014,AAER-3565,2014-07-08,34-72557,"Child, Van Wagoner & Bradshaw, PLLC Anderson, Russell E., CPA Van Wagoner, Marty, CPA",https://www.sec.gov/files/litigation/admin/2014/34-72557.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2014&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2014/AAER-3565.pdf,data/raw/aaer/2014/AAER-3565.txt 2014,AAER-3564,2014-07-07,LR-23038,Mark A. Jackson and James J. Ruehlen,https://www.sec.gov/enforcement-litigation/litigation-releases/lr-23038,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2014&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2014/AAER-3564.txt 2014,AAER-3563,2014-07-02,34-72516,"W. Mark Miller, CPA",https://www.sec.gov/files/litigation/admin/2014/34-72516.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2014&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2014/AAER-3563.pdf,data/raw/aaer/2014/AAER-3563.txt 2014,AAER-3562,2014-07-01,33-9608|34-72503,"EFP Rotenberg, LLP and Nicholas R. Bottini, CPA",https://www.sec.gov/files/litigation/admin/2014/33-9608.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2014&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2014/AAER-3562.pdf,data/raw/aaer/2014/AAER-3562.txt 2014,AAER-3561,2014-06-27,34-72494,"Chris Choi, CPA",https://www.sec.gov/files/litigation/admin/2014/34-72494.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2014&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2014/AAER-3561.pdf,data/raw/aaer/2014/AAER-3561.txt 2014,AAER-3560,2014-06-25,33-9606|34-72471,Jeffrey C. Kuehr and Michael J. Willoughby,https://www.sec.gov/files/litigation/admin/2014/33-9606.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2014&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2014/AAER-3560.pdf,data/raw/aaer/2014/AAER-3560.txt 2014,AAER-3559,2014-06-25,33-9605|34-72470,"Neely, Thomas A., Jr.",https://www.sec.gov/files/litigation/admin/2014/33-9605.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2014&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2014/AAER-3559.pdf,data/raw/aaer/2014/AAER-3559.txt 2014,AAER-3558,2014-06-18,34-72427,"I. John Benson, CPA,",https://www.sec.gov/files/litigation/admin/2014/34-72427.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2014&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2014/AAER-3558.pdf,data/raw/aaer/2014/AAER-3558.txt 2014,AAER-3557,2014-06-11,34-72363,"Richard R. Hylland, CPA",https://www.sec.gov/files/litigation/admin/2014/34-72363.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2014&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2014/AAER-3557.pdf,data/raw/aaer/2014/AAER-3557.txt 2014,AAER-3556,2014-06-02,34-72296,"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",https://www.sec.gov/files/litigation/admin/2014/34-72296.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2014&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2014/AAER-3556.pdf,data/raw/aaer/2014/AAER-3556.txt 2014,AAER-3555,2014-05-20,34-72199,"Bryce Walker, CA and Spence Walker, CA, CPA",https://www.sec.gov/files/litigation/admin/2014/34-72199.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2014&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2014/AAER-3555.pdf,data/raw/aaer/2014/AAER-3555.txt 2014,AAER-3554,2014-05-20,34-72198,"James T. Adams, CPA",https://www.sec.gov/files/litigation/admin/2014/34-72198.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2014&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2014/AAER-3554.pdf,data/raw/aaer/2014/AAER-3554.txt 2014,AAER-3553,2014-05-09,34-72140,"BDO China Dahua CPA Co., Ltd., Ernst & Young Hua Ming LLP, KPMG Huazhen (Special General Partnership), Deloitte Touche Tohmatsu Certified Public Accountants Ltd., and Pricewaterhousecoopers Zhong Tian CPAs Limited (Order Granting Leave to Adduce Additional Evidence and Granting the Petitions for Review)",https://www.sec.gov/files/litigation/opinions/2014/34-72140.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2014&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2014/AAER-3553.pdf,data/raw/aaer/2014/AAER-3553.txt 2014,AAER-3552,2014-05-09,34-72134,"BDO China Dahua CPA Co., Ltd., Ernst & Young Hua Ming LLP, KPMG Huazhen (Special General Partnership), Deloitte Touche Tohmatsu Certified Public Accountants Ltd., and Pricewaterhousecoopers Zhong Tian CPAs Limited (Order Denying the Division's Motion to Strike the Notice of Withdrawal of Appearance and Setting a Briefing Schedule)",https://www.sec.gov/files/litigation/opinions/2014/34-72134.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2014&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2014/AAER-3552.pdf,data/raw/aaer/2014/AAER-3552.txt 2014,AAER-3551,2014-04-23,34-72005,"KMJ Corbin & Company, LLP, Kendall G. Merkley, CPA, and Anthony J. Price, CPA",https://www.sec.gov/files/litigation/admin/2014/34-72005.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2014&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2014/AAER-3551.pdf,data/raw/aaer/2014/AAER-3551.txt 2014,AAER-3550,2014-04-15,34-71951,"Scott T. Veech, CPA",https://www.sec.gov/files/litigation/admin/2014/34-71951.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2014&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2014/AAER-3550.pdf,data/raw/aaer/2014/AAER-3550.txt 2014,AAER-3549,2014-04-08,LR-22968,"Laird Daniels, CPA",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-22968,https://www.sec.gov/files/litigation/complaints/2014/comp-pr2014-69.pdf,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2014&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2014/AAER-3549.txt 2014,AAER-3548,2014-04-08,33-9573|34-71896,"Laird Daniels, CPA",https://www.sec.gov/files/litigation/admin/2014/33-9573.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2014&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2014/AAER-3548.pdf,data/raw/aaer/2014/AAER-3548.txt 2014,AAER-3547,2014-03-31,34-71833,"S.W. Hatfield, CPA and Scott W. Hatfield, CPA",https://www.sec.gov/files/litigation/opinions/2014/34-71833.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2014&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2014/AAER-3547.pdf,data/raw/aaer/2014/AAER-3547.txt 2014,AAER-3546,2014-03-27,34-71824,Shirley Kiang,https://www.sec.gov/files/litigation/admin/2014/34-71824.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2014&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2014/AAER-3546.pdf,data/raw/aaer/2014/AAER-3546.txt 2014,AAER-3545,2014-03-27,33-9565|34-71823,"L&L Energy, Inc. and Dickson Lee, CPA",https://www.sec.gov/files/litigation/admin/2014/33-9565.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2014&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2014/AAER-3545.pdf,data/raw/aaer/2014/AAER-3545.txt 2014,AAER-3544,2014-03-21,34-71770,"Brendon P. Mcdonald, CPA",https://www.sec.gov/files/litigation/admin/2014/34-71770.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2014&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2014/AAER-3544.pdf,data/raw/aaer/2014/AAER-3544.txt 2014,AAER-3543,2014-03-20,34-71761,"Thomas D. Melvin, CPA (Order Denying Petition to Lift Temporary Suspension and Directing Hearing)",https://www.sec.gov/files/litigation/opinions/2014/34-71761.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2014&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2014/AAER-3543.pdf,data/raw/aaer/2014/AAER-3543.txt 2014,AAER-3542,2014-03-11,33-9557|34-71688,"Marshall, Clayton T.",https://www.sec.gov/files/litigation/admin/2014/33-9557.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2014&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2014/AAER-3542.pdf,data/raw/aaer/2014/AAER-3542.txt 2014,AAER-3541,2014-02-28,34-71639,"Paul Desjourdy, CPA, Esq.",https://www.sec.gov/files/litigation/admin/2014/34-71639.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2014&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2014/AAER-3541.pdf,data/raw/aaer/2014/AAER-3541.txt 2014,AAER-3540,2014-02-24,LR-22932,"China MediaExpress Holdings, Inc. and Zheng Cheng",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-22932,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2014&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2014/AAER-3540.txt 2014,AAER-3539,2014-02-21,LR-22930,Christopher Sells and Timothy Murawski,https://www.sec.gov/enforcement-litigation/litigation-releases/lr-22930,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2014&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2014/AAER-3539.txt 2014,AAER-3538,2014-02-21,34-71595,"James M. Schneider, CPA",https://www.sec.gov/files/litigation/admin/2014/34-71595.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2014&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2014/AAER-3538.pdf,data/raw/aaer/2014/AAER-3538.txt 2014,AAER-3537,2014-02-20,34-71585,"Sam Kan, CPA, and Sam Kan & Company",https://www.sec.gov/files/litigation/admin/2014/34-71585.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2014&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2014/AAER-3537.pdf,data/raw/aaer/2014/AAER-3537.txt 2014,AAER-3536,2014-02-19,34-71576,"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",https://www.sec.gov/files/litigation/admin/2014/34-71576.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2014&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2014/AAER-3536.pdf,data/raw/aaer/2014/AAER-3536.txt 2014,AAER-3535,2014-02-12,33-9548|34-71546,"Apple REIT Six, Inc.; Apple REIT Seven, Inc.; Apple REIT Eight, Inc.; Apple REIT Nine, Inc.; Apple Six Advisors, Inc.; Apple Seven Advisors, Inc.; Apple Eight Advisors, Inc.; Apple Nine Advisors, Inc.; Glade M. Knight; and Bryan F. Peery, CPA",https://www.sec.gov/files/litigation/admin/2014/33-9548.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2014&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2014/AAER-3535.pdf,data/raw/aaer/2014/AAER-3535.txt 2014,AAER-3534,2014-02-11,34-71523,David M. Martin CPA,https://www.sec.gov/files/litigation/admin/2014/34-71523.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2014&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2014/AAER-3534.pdf,data/raw/aaer/2014/AAER-3534.txt 2014,AAER-3533,2014-02-10,LR-22923,Uriel Sharef et al.,https://www.sec.gov/enforcement-litigation/litigation-releases/lr-22923,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2014&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2014/AAER-3533.txt 2014,AAER-3532,2014-02-05,34-71484,"Lawrence A. O'Donnell, CPA",https://www.sec.gov/files/litigation/admin/2014/34-71484.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2014&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2014/AAER-3532.pdf,data/raw/aaer/2014/AAER-3532.txt 2014,AAER-3531,2014-01-27,LR-22911,Deloitte Touche Tohmatsu CPA Ltd.,https://www.sec.gov/enforcement-litigation/litigation-releases/lr-22911,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2014&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2014/AAER-3531.txt 2014,AAER-3530,2014-01-24,34-71389,KPMG LLP,https://www.sec.gov/files/litigation/admin/2014/34-71389.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2014&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2014/AAER-3530.pdf,data/raw/aaer/2014/AAER-3530.txt 2014,AAER-3529,2014-01-17,33-9513|34-71348,"Egeberg, Eugene M., CPA",https://www.sec.gov/files/litigation/admin/2014/33-9513.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2014&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2014/AAER-3529.pdf,data/raw/aaer/2014/AAER-3529.txt 2014,AAER-3528,2014-01-15,LR-22906,Christopher Hohol and Brian Poshak,https://www.sec.gov/enforcement-litigation/litigation-releases/lr-22906,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2014&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2014/AAER-3528.txt 2014,AAER-3527,2014-01-09,LR-22902,"Diamond Foods, Inc.",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-22902,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2014&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2014/AAER-3527.txt 2014,AAER-3525,2014-01-09,34-71261,Alcoa Inc.,https://www.sec.gov/files/litigation/admin/2014/34-71261.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2014&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2014/AAER-3525.pdf,data/raw/aaer/2014/AAER-3525.txt 2014,AAER-3526,2014-01-09,33-9508|34-71264,Michael Mendes,https://www.sec.gov/files/litigation/admin/2014/33-9508.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2014&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2014/AAER-3526.pdf,data/raw/aaer/2014/AAER-3526.txt 2015,AAER-3730,2015-12-28,LR-23440,"New Stream Capital, LLC, et al.",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-23440,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2015&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2015/AAER-3730.txt 2015,AAER-3729,2015-12-22,34-76734,Spicer Jeffries LLP,https://www.sec.gov/files/litigation/admin/2015/34-76734.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2015&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2015/AAER-3729.pdf,data/raw/aaer/2015/AAER-3729.txt 2015,AAER-3728,2015-12-16,LR-23431,"Lee Cole, et al.",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-23431,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2015&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2015/AAER-3728.txt 2015,AAER-3727,2015-12-14,34-76634,"Michael McKenna, CPA",https://www.sec.gov/files/litigation/admin/2015/34-76634.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2015&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2015/AAER-3727.pdf,data/raw/aaer/2015/AAER-3727.txt 2015,AAER-3726,2015-12-14,34-76633,"Charles Loveless, CPA",https://www.sec.gov/files/litigation/admin/2015/34-76633.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2015&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2015/AAER-3726.pdf,data/raw/aaer/2015/AAER-3726.txt 2015,AAER-3722,2015-12-10,34-76608,"DKM Certified Public Accountants, Inc. and Charles U. Klein, CPA",https://www.sec.gov/files/litigation/admin/2015/34-76608.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2015&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2015/AAER-3722.pdf,data/raw/aaer/2015/AAER-3722.txt 2015,AAER-3721,2015-12-10,34-76607,"Peter Messineo, and Messineo & Co., CPAs, LLC",https://www.sec.gov/files/litigation/admin/2015/34-76607.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2015&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2015/AAER-3721.pdf,data/raw/aaer/2015/AAER-3721.txt 2015,AAER-3725,2015-12-10,34-76611,"Joseph E. Mohr, CPA",https://www.sec.gov/files/litigation/admin/2015/34-76611.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2015&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2015/AAER-3725.pdf,data/raw/aaer/2015/AAER-3725.txt 2015,AAER-3724,2015-12-10,34-76610,"Robin L. Bigalke, CPA",https://www.sec.gov/files/litigation/admin/2015/34-76610.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2015&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2015/AAER-3724.pdf,data/raw/aaer/2015/AAER-3724.txt 2015,AAER-3723,2015-12-10,34-76609,"Richard Confessore, CPA",https://www.sec.gov/files/litigation/admin/2015/34-76609.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2015&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2015/AAER-3723.pdf,data/raw/aaer/2015/AAER-3723.txt 2015,AAER-3720,2015-12-08,LR-23422,Jeffrey K. Skilling et al.,https://www.sec.gov/enforcement-litigation/litigation-releases/lr-23422,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2015&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2015/AAER-3720.txt 2015,AAER-3718,2015-12-02,34-76536,"Grant Thornton, LLP",https://www.sec.gov/files/litigation/admin/2015/34-76536.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2015&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2015/AAER-3718.pdf,data/raw/aaer/2015/AAER-3718.txt 2015,AAER-3719,2015-12-02,34-76537,"Melissa K. Koeppel, CPA and Jeffrey J. Robinson, CPA",https://www.sec.gov/files/litigation/admin/2015/34-76537.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2015&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2015/AAER-3719.pdf,data/raw/aaer/2015/AAER-3719.txt 2015,AAER-3717,2015-11-09,34-76401,"Larry D. Liberfarb, P.C.",https://www.sec.gov/files/litigation/admin/2015/34-76401.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2015&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2015/AAER-3717.pdf,data/raw/aaer/2015/AAER-3717.txt 2015,AAER-3716,2015-10-27,33-9967|34-76275,"The St. Joe Company, et al.",https://www.sec.gov/files/litigation/admin/2015/33-9967.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2015&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2015/AAER-3716.pdf,data/raw/aaer/2015/AAER-3716.txt 2015,AAER-3715,2015-10-23,34-76250,"Arthur F. Knapp, Jr., CPA",https://www.sec.gov/files/litigation/admin/2015/34-76250.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2015&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2015/AAER-3715.pdf,data/raw/aaer/2015/AAER-3715.txt 2015,AAER-3714,2015-10-09,33-9960|34-76125,"Derrick, David G., Sr.",https://www.sec.gov/files/litigation/admin/2015/33-9960.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2015&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2015/AAER-3714.pdf,data/raw/aaer/2015/AAER-3714.txt 2015,AAER-3712,2015-10-06,LR-23379,Ryan Petersen; Arthur Knapp,https://www.sec.gov/enforcement-litigation/litigation-releases/lr-23379,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2015&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2015/AAER-3712.txt 2015,AAER-3713,2015-10-05,34-76074,"Home Loan Servicing Solutions, Ltd.",https://www.sec.gov/files/litigation/admin/2015/34-76074.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2015&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2015/AAER-3713.pdf,data/raw/aaer/2015/AAER-3713.txt 2015,AAER-3711,2015-10-01,34-76066,Grant Thornton Audit Pty Limited,https://www.sec.gov/files/litigation/admin/2015/34-76066.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2015&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2015/AAER-3711.pdf,data/raw/aaer/2015/AAER-3711.txt 2015,AAER-3710,2015-10-01,34-76065,Grant Thornton India LLP,https://www.sec.gov/files/litigation/admin/2015/34-76065.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2015&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2015/AAER-3710.pdf,data/raw/aaer/2015/AAER-3710.txt 2015,AAER-3709,2015-09-30,LR-23372,"Michael J. Moore, CPA and Moore & Associates Chartered",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-23372,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2015&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2015/AAER-3709.txt 2015,AAER-3708,2015-09-28,34-75999,"Bartholomew, Daniel R. Hjelvik, Karl I.",https://www.sec.gov/files/litigation/admin/2015/34-75999.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2015&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2015/AAER-3708.pdf,data/raw/aaer/2015/AAER-3708.txt 2015,AAER-3706,2015-09-28,34-75999,"Bartholomew, Daniel R. Hjelvik, Karl I.",https://www.sec.gov/files/litigation/admin/2015/34-75999.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2015&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2015/AAER-3706.pdf,data/raw/aaer/2015/AAER-3706.txt 2015,AAER-3707,2015-09-28,33-9931|34-75998,William C. Enloe,https://www.sec.gov/files/litigation/admin/2015/33-9931.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2015&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2015/AAER-3707.pdf,data/raw/aaer/2015/AAER-3707.txt 2015,AAER-3706,2015-09-28,33-9931|34-75998,William C. Enloe,https://www.sec.gov/files/litigation/admin/2015/33-9931.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2015&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2015/AAER-3706.pdf,data/raw/aaer/2015/AAER-3706.txt 2015,AAER-3706,2015-09-28,33-9930|34-75997,Trinity Capital Corporation,https://www.sec.gov/files/litigation/admin/2015/33-9930.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2015&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2015/AAER-3706.pdf,data/raw/aaer/2015/AAER-3706.txt 2015,AAER-3705,2015-09-22,34-75963,"Idle Media, Inc., and Marcus Frasier",https://www.sec.gov/files/litigation/admin/2015/34-75963.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2015&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2015/AAER-3705.pdf,data/raw/aaer/2015/AAER-3705.txt 2015,AAER-3704,2015-09-22,34-75958,"Stein Mart, Inc.",https://www.sec.gov/files/litigation/admin/2015/34-75958.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2015&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2015/AAER-3704.pdf,data/raw/aaer/2015/AAER-3704.txt 2015,AAER-3703,2015-09-21,LR-23356,Joseph F. Apuzzo,https://www.sec.gov/enforcement-litigation/litigation-releases/lr-23356,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2015&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2015/AAER-3703.txt 2015,AAER-3702,2015-09-18,33-9920|34-75950,"Christopher D. Whetman, CPA",https://www.sec.gov/files/litigation/admin/2015/33-9920.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2015&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2015/AAER-3702.pdf,data/raw/aaer/2015/AAER-3702.txt 2015,AAER-3701,2015-09-18,33-9919|34-75949,"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",https://www.sec.gov/files/litigation/admin/2015/33-9919.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2015&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2015/AAER-3701.pdf,data/raw/aaer/2015/AAER-3701.txt 2015,AAER-3700,2015-09-18,33-9918|34-75948,"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",https://www.sec.gov/files/litigation/admin/2015/33-9918.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2015&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2015/AAER-3700.pdf,data/raw/aaer/2015/AAER-3700.txt 2015,AAER-3699,2015-09-18,33-9917|34-75947,"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",https://www.sec.gov/files/litigation/admin/2015/33-9917.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2015&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2015/AAER-3699.pdf,data/raw/aaer/2015/AAER-3699.txt 2015,AAER-3698,2015-09-17,33-9915|34-75944,"Terry L. Johnson, CPA",https://www.sec.gov/files/litigation/admin/2015/33-9915.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2015&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2015/AAER-3698.pdf,data/raw/aaer/2015/AAER-3698.txt 2015,AAER-3697,2015-09-17,33-9914|34-75941|IC-31829,"Philip A. Pendergraft, et al.",https://www.sec.gov/files/litigation/admin/2015/33-9914.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2015&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2015/AAER-3697.pdf,data/raw/aaer/2015/AAER-3697.txt 2015,AAER-3696,2015-09-16,34-75933,"Joseph F. Apuzzo, CPA",https://www.sec.gov/files/litigation/admin/2015/34-75933.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2015&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2015/AAER-3696.pdf,data/raw/aaer/2015/AAER-3696.txt 2015,AAER-3695,2015-09-15,34-75921,"Edward Parker, CA",https://www.sec.gov/files/litigation/admin/2015/34-75921.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2015&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2015/AAER-3695.pdf,data/raw/aaer/2015/AAER-3695.txt 2015,AAER-3694,2015-09-15,34-75920,Wilfred Robert Sutcliffe,https://www.sec.gov/files/litigation/admin/2015/34-75920.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2015&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2015/AAER-3694.pdf,data/raw/aaer/2015/AAER-3694.txt 2015,AAER-3693,2015-09-11,34-75907,"Steven M. Dombrowski, CPA",https://www.sec.gov/files/litigation/admin/2015/34-75907.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2015&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2015/AAER-3693.pdf,data/raw/aaer/2015/AAER-3693.txt 2015,AAER-3692,2015-09-09,34-75862,"BDO USA, LLP",https://www.sec.gov/files/litigation/admin/2015/34-75862.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2015&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2015/AAER-3692.pdf,data/raw/aaer/2015/AAER-3692.txt 2015,AAER-3691,2015-09-09,34-75861,Salvatore J. Zizza,https://www.sec.gov/files/litigation/admin/2015/34-75861.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2015&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2015/AAER-3691.pdf,data/raw/aaer/2015/AAER-3691.txt 2015,AAER-3690,2015-09-09,34-75860,Ronald E. Heineman,https://www.sec.gov/files/litigation/admin/2015/34-75860.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2015&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2015/AAER-3690.pdf,data/raw/aaer/2015/AAER-3690.txt 2015,AAER-3689,2015-09-09,34-75859,"Sean C. Henaghan, CPA, et al.",https://www.sec.gov/files/litigation/admin/2015/34-75859.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2015&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2015/AAER-3689.pdf,data/raw/aaer/2015/AAER-3689.txt 2015,AAER-3683,2015-09-08,33-9901|34-75849,"Bankrate, Inc. and Hyunjin Lerner, CPA",https://www.sec.gov/files/litigation/admin/2015/33-9901.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2015&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2015/AAER-3683.pdf,data/raw/aaer/2015/AAER-3683.txt 2015,AAER-3687,2015-09-08,34-75855,"Donald W. Prosser, CPA",https://www.sec.gov/files/litigation/admin/2015/34-75855.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2015&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2015/AAER-3687.pdf,data/raw/aaer/2015/AAER-3687.txt 2015,AAER-3686,2015-09-08,33-9906|34-75854,"L. Gary Davis, CPA",https://www.sec.gov/files/litigation/admin/2015/33-9906.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2015&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2015/AAER-3686.pdf,data/raw/aaer/2015/AAER-3686.txt 2015,AAER-3685,2015-09-08,33-9905|34-75853,"Lawrence S. Meer, CPA",https://www.sec.gov/files/litigation/admin/2015/33-9905.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2015&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2015/AAER-3685.pdf,data/raw/aaer/2015/AAER-3685.txt 2015,AAER-3684,2015-09-08,33-9902|34-75850,"Hyunjin Lerner, CPA",https://www.sec.gov/files/litigation/admin/2015/33-9902.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2015&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2015/AAER-3684.pdf,data/raw/aaer/2015/AAER-3684.txt 2015,AAER-3688,2015-09-04,LR-23334,"Summit Asset Strategies Investment Management, LLC et al.",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-23334,https://www.sec.gov/files/litigation/complaints/2015/comp-pr2015-178.pdf,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2015&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2015/AAER-3688.txt 2015,AAER-3681,2015-09-04,34-75843,"Raymon Holmdahl, CPA and Kanako Matsumoto, CPA",https://www.sec.gov/files/litigation/admin/2015/34-75843.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2015&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2015/AAER-3681.pdf,data/raw/aaer/2015/AAER-3681.txt 2015,AAER-3682,2015-09-04,34-75844,"Thomas D. Melvin, CPA (Opinion of the Commission)",https://www.sec.gov/files/litigation/opinions/2015/34-75844.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2015&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2015/AAER-3682.pdf,data/raw/aaer/2015/AAER-3682.txt 2015,AAER-3680,2015-08-31,34-75795,"Johnson Lambert LLP and Bradley Scott Diericx, CPA",https://www.sec.gov/files/litigation/admin/2015/34-75795.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2015&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2015/AAER-3680.pdf,data/raw/aaer/2015/AAER-3680.txt 2015,AAER-3679,2015-08-18,34-75720,The Bank of New York Mellon Corporation,https://www.sec.gov/files/litigation/admin/2015/34-75720.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2015&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2015/AAER-3679.pdf,data/raw/aaer/2015/AAER-3679.txt 2015,AAER-3678,2015-08-12,34-75684,Vicente E. Garcia,https://www.sec.gov/files/litigation/admin/2015/34-75684.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2015&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2015/AAER-3678.pdf,data/raw/aaer/2015/AAER-3678.txt 2015,AAER-3677,2015-08-11,34-75667|IA-4167,"Vineet Kalucha, CA",https://www.sec.gov/files/litigation/admin/2015/34-75667.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2015&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2015/AAER-3677.pdf,data/raw/aaer/2015/AAER-3677.txt 2015,AAER-3676,2015-08-11,34-75666,"Lamson, Jeffrey L., CPA",https://www.sec.gov/files/litigation/admin/2015/34-75666.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2015&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2015/AAER-3676.pdf,data/raw/aaer/2015/AAER-3676.txt 2015,AAER-3675,2015-08-07,34-75645,"Dawn M. Schlegel, CPA",https://www.sec.gov/files/litigation/admin/2015/34-75645.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2015&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2015/AAER-3675.pdf,data/raw/aaer/2015/AAER-3675.txt 2015,AAER-3674,2015-08-06,34-75627|IA-4162,"Wesley N. Stark, CPA and StarkSchenkein, LLP",https://www.sec.gov/files/litigation/admin/2015/34-75627.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2015&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2015/AAER-3674.pdf,data/raw/aaer/2015/AAER-3674.txt 2015,AAER-3673,2015-08-06,33-9881|34-75622,"Miller Energy Resources, Inc. Boyd, Paul W., CPA Hall, David M. Vogt, Carlton W., III, CPA",https://www.sec.gov/files/litigation/admin/2015/33-9881.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2015&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2015/AAER-3673.pdf,data/raw/aaer/2015/AAER-3673.txt 2015,AAER-3672,2015-07-30,34-75563,"Christopher Edwards, CA",https://www.sec.gov/files/litigation/admin/2015/34-75563.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2015&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2015/AAER-3672.pdf,data/raw/aaer/2015/AAER-3672.txt 2015,AAER-3671,2015-07-21,LR-23309,Thomas S. Wu and Thomas T. Yu,https://www.sec.gov/enforcement-litigation/litigation-releases/lr-23309,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2015&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2015/AAER-3671.txt 2015,AAER-3670,2015-07-08,34-75401|IA-4138|IC-31710,"Vero Capital Management, LLC Geiger, Robert Barbaresi, George Downey, Steven, CPA",https://www.sec.gov/files/litigation/admin/2015/34-75401.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2015&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2015/AAER-3670.pdf,data/raw/aaer/2015/AAER-3670.txt 2015,AAER-3669,2015-07-07,34-75382,"Bryce Walker, CA and Spence Walker, CA, CPA",https://www.sec.gov/files/litigation/admin/2015/34-75382.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2015&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2015/AAER-3669.pdf,data/raw/aaer/2015/AAER-3669.txt 2015,AAER-3668,2015-07-01,34-75343|IC-31703,"Deloitte & Touche LLP, ALPS Fund Services, Inc. and Andrew C. Boynton",https://www.sec.gov/files/litigation/admin/2015/34-75343.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2015&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2015/AAER-3668.pdf,data/raw/aaer/2015/AAER-3668.txt 2015,AAER-3666,2015-06-30,IA-4134,"Davey, Jonathan D., CPA",https://www.sec.gov/files/litigation/admin/2015/ia-4134.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2015&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2015/AAER-3666.pdf,data/raw/aaer/2015/AAER-3666.txt 2015,AAER-3667,2015-06-30,34-75337,"Jonathan D. Davey, CPA",https://www.sec.gov/files/litigation/admin/2015/34-75337.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2015&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2015/AAER-3667.pdf,data/raw/aaer/2015/AAER-3667.txt 2015,AAER-3665,2015-06-25,34-75298|IA-4130,"Michael S. Wilson, CPA and Cotterman-Wilson CPAs, Inc.",https://www.sec.gov/files/litigation/admin/2015/34-75298.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2015&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2015/AAER-3665.pdf,data/raw/aaer/2015/AAER-3665.txt 2015,AAER-3664,2015-06-17,IA-4120,"George Joseph Palathinkal, CPA",https://www.sec.gov/files/litigation/admin/2015/ia-4120.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2015&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2015/AAER-3664.pdf,data/raw/aaer/2015/AAER-3664.txt 2015,AAER-3663,2015-06-15,34-75171|IA-4113,"Keith E. Rode, CPA",https://www.sec.gov/files/litigation/admin/2015/34-75171.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2015&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2015/AAER-3663.pdf,data/raw/aaer/2015/AAER-3663.txt 2015,AAER-3662,2015-06-05,33-9804|34-75110,"Computer Sciences Corporation, et al.",https://www.sec.gov/files/litigation/admin/2015/33-9804.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2015&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2015/AAER-3662.pdf,data/raw/aaer/2015/AAER-3662.txt 2015,AAER-3661,2015-06-04,LR-23277,David Rivard,https://www.sec.gov/enforcement-litigation/litigation-releases/lr-23277,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2015&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2015/AAER-3661.txt 2015,AAER-3659,2015-06-01,33-9799|34-75088,"L&L Energy, Inc. and Dickson Lee, CPA",https://www.sec.gov/files/litigation/admin/2015/33-9799.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2015&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2015/AAER-3659.pdf,data/raw/aaer/2015/AAER-3659.txt 2015,AAER-3660,2015-06-01,34-75086,"First Bancorp, Anna Hollers and Teresa Nixon (Corrected Order)",https://www.sec.gov/files/litigation/admin/2015/34-75086.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2015&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2015/AAER-3660.pdf,data/raw/aaer/2015/AAER-3660.txt 2015,AAER-3658,2015-05-21,34-75028,"McCann, Mayer Hoffman, P.C.",https://www.sec.gov/files/litigation/admin/2015/34-75028.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2015&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2015/AAER-3658.pdf,data/raw/aaer/2015/AAER-3658.txt 2015,AAER-3657,2015-05-20,34-75014,Renrui Tang,https://www.sec.gov/files/litigation/admin/2015/34-75014.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2015&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2015/AAER-3657.pdf,data/raw/aaer/2015/AAER-3657.txt 2015,AAER-3656,2015-05-15,33-9772|34-74976,"Neely, Thomas A., Jr.",https://www.sec.gov/files/litigation/admin/2015/33-9772.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2015&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2015/AAER-3656.pdf,data/raw/aaer/2015/AAER-3656.txt 2015,AAER-3655,2015-05-07,34-74904,Gruber & Company LLC and Edward Randall Gruber (CPA),https://www.sec.gov/files/litigation/admin/2015/34-74904.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2015&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2015/AAER-3655.pdf,data/raw/aaer/2015/AAER-3655.txt 2015,AAER-3654,2015-04-29,34-74827|IA-4072|IC-31585,"Simon Lesser, CPA, CA",https://www.sec.gov/files/litigation/admin/2015/34-74827.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2015&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2015/AAER-3654.pdf,data/raw/aaer/2015/AAER-3654.txt 2015,AAER-3653,2015-04-27,LR-23247,Robert Asti,https://www.sec.gov/enforcement-litigation/litigation-releases/lr-23247,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2015&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2015/AAER-3653.txt 2015,AAER-3652,2015-04-27,34-74816,"Donald J. Torbert, CPA, Nicole S. Stokes and CPA.",https://www.sec.gov/files/litigation/admin/2015/34-74816.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2015&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2015/AAER-3652.pdf,data/raw/aaer/2015/AAER-3652.txt 2015,AAER-3650,2015-04-09,33-9744|34-74691,"AirTouch Communications, Inc. Kanakubo, Hideyuki Kaiser, Jerome, CPA",https://www.sec.gov/files/litigation/admin/2015/33-9744.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2015&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2015/AAER-3650.pdf,data/raw/aaer/2015/AAER-3650.txt 2015,AAER-3651,2015-04-09,33-9745|34-74698,Michael M. Cohen,https://www.sec.gov/files/litigation/admin/2015/33-9745.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2015&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2015/AAER-3651.pdf,data/raw/aaer/2015/AAER-3651.txt 2015,AAER-3648,2015-04-01,34-74625,Michael Hedrick,https://www.sec.gov/files/litigation/admin/2015/34-74625.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2015&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2015/AAER-3648.pdf,data/raw/aaer/2015/AAER-3648.txt 2015,AAER-3647,2015-04-01,34-74624,Marc J. Mize,https://www.sec.gov/files/litigation/admin/2015/34-74624.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2015&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2015/AAER-3647.pdf,data/raw/aaer/2015/AAER-3647.txt 2015,AAER-3649,2015-04-01,34-74626,Timothy Edwin Scronce,https://www.sec.gov/files/litigation/admin/2015/34-74626.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2015&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2015/AAER-3649.pdf,data/raw/aaer/2015/AAER-3649.txt 2015,AAER-3646,2015-03-31,LR-23225,Andrew M. Miller,https://www.sec.gov/enforcement-litigation/litigation-releases/lr-23225,https://www.sec.gov/files/litigation/complaints/2015/comp-pr2015-53.pdf,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2015&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2015/AAER-3646.txt 2015,AAER-3645,2015-03-31,34-74613,"Polycom, Inc.",https://www.sec.gov/files/litigation/admin/2015/34-74613.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2015&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2015/AAER-3645.pdf,data/raw/aaer/2015/AAER-3645.txt 2015,AAER-3644,2015-03-30,IA-4053|IC-31539,"Tilton, Lynn Patriarch Partners, LLC Patriarch Partners VIII, LLC Patriarch Partners XIV, LLC Patriarch Partners XV, LLC",https://www.sec.gov/files/litigation/admin/2015/ia-4053.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2015&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2015/AAER-3644.pdf,data/raw/aaer/2015/AAER-3644.txt 2015,AAER-3643,2015-03-20,34-74552,"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.)",https://www.sec.gov/files/litigation/opinions/2015/34-74552.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2015&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2015/AAER-3643.pdf,data/raw/aaer/2015/AAER-3643.txt 2015,AAER-3642,2015-03-12,34-74493,"Cynthia A. Sabol, CPA",https://www.sec.gov/files/litigation/admin/2015/34-74493.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2015&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2015/AAER-3642.pdf,data/raw/aaer/2015/AAER-3642.txt 2015,AAER-3641,2015-03-02,34-74401,Robert W. Elliot,https://www.sec.gov/files/litigation/admin/2015/34-74401.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2015&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2015/AAER-3641.pdf,data/raw/aaer/2015/AAER-3641.txt 2015,AAER-3640,2015-02-24,34-74356,The Goodyear Tire & Rubber Company,https://www.sec.gov/files/litigation/admin/2015/34-74356.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2015&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2015/AAER-3640.pdf,data/raw/aaer/2015/AAER-3640.txt 2015,AAER-3639,2015-02-23,34-74350,"Halpern & Associates LLC Halpern, Barbara, CPA",https://www.sec.gov/files/litigation/admin/2015/34-74350.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2015&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2015/AAER-3639.pdf,data/raw/aaer/2015/AAER-3639.txt 2015,AAER-3638,2015-02-13,33-9725|34-74273,"Anderson, Traci J., CPA Carnahan, Timothy W. CYIOS Corporation",https://www.sec.gov/files/litigation/admin/2015/33-9725.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2015&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2015/AAER-3638.pdf,data/raw/aaer/2015/AAER-3638.txt 2015,AAER-3637,2015-02-11,34-74262,"Child, Van Wagoner & Bradshaw, PLLC Anderson, Russell E., CPA Van Wagoner, Marty, CPA",https://www.sec.gov/files/litigation/admin/2015/34-74262.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2015&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2015/AAER-3637.pdf,data/raw/aaer/2015/AAER-3637.txt 2015,AAER-3636,2015-02-10,34-74240,"William Slater, CPA and Peter E. Williams, III",https://www.sec.gov/files/litigation/admin/2015/34-74240.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2015&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2015/AAER-3636.pdf,data/raw/aaer/2015/AAER-3636.txt 2015,AAER-3635,2015-02-09,34-74235,"Kevin Morano, CPA",https://www.sec.gov/files/litigation/admin/2015/34-74235.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2015&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2015/AAER-3635.pdf,data/raw/aaer/2015/AAER-3635.txt 2015,AAER-3634,2015-02-09,34-74234,"Jeffrey P. Jorissen, CPA",https://www.sec.gov/files/litigation/admin/2015/34-74234.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2015&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2015/AAER-3634.pdf,data/raw/aaer/2015/AAER-3634.txt 2015,AAER-3633,2015-02-09,34-74233,"Mark V. Sever, CPA",https://www.sec.gov/files/litigation/admin/2015/34-74233.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2015&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2015/AAER-3633.pdf,data/raw/aaer/2015/AAER-3633.txt 2015,AAER-3628,2015-02-06,LR-23190,"David Rivard, CPA",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-23190,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2015&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2015/AAER-3628.txt 2015,AAER-3629,2015-02-06,LR-23191,Joseph A. Kostelecky,https://www.sec.gov/enforcement-litigation/litigation-releases/lr-23191,https://www.sec.gov/files/litigation/complaints/2015/comp23191.pdf,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2015&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2015/AAER-3629.txt 2015,AAER-3630,2015-02-06,LR-23192,Steven Neil,https://www.sec.gov/enforcement-litigation/litigation-releases/lr-23192,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2015&month=All&order=field_publish_date&sort=desc&page=1,listing_row,,data/raw/aaer/2015/AAER-3630.txt 2015,AAER-3627,2015-02-06,34-74217,"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",https://www.sec.gov/files/litigation/admin/2015/34-74217.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2015&month=All&order=field_publish_date&sort=desc&page=1,listing_row,data/raw/aaer/2015/AAER-3627.pdf,data/raw/aaer/2015/AAER-3627.txt 2015,AAER-3632,2015-02-06,34-74230,"Marlin R. Brinsky, CPA",https://www.sec.gov/files/litigation/admin/2015/34-74230.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2015&month=All&order=field_publish_date&sort=desc&page=1,listing_row,data/raw/aaer/2015/AAER-3632.pdf,data/raw/aaer/2015/AAER-3632.txt 2015,AAER-3631,2015-02-06,34-74229,"Christopher J. Kelly, ACA and Margaret Hebb, ACA",https://www.sec.gov/files/litigation/admin/2015/34-74229.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2015&month=All&order=field_publish_date&sort=desc&page=1,listing_row,data/raw/aaer/2015/AAER-3631.pdf,data/raw/aaer/2015/AAER-3631.txt 2015,AAER-3626,2015-02-04,34-74208,"Steven Neil, CPA",https://www.sec.gov/files/litigation/admin/2015/34-74208.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2015&month=All&order=field_publish_date&sort=desc&page=1,listing_row,data/raw/aaer/2015/AAER-3626.pdf,data/raw/aaer/2015/AAER-3626.txt 2015,AAER-3625,2015-01-30,33-9719|34-74183,"AirTouch Communications, Inc. Kanakubo, Hideyuki Kaiser, Jerome, CPA",https://www.sec.gov/files/litigation/admin/2015/33-9719.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2015&month=All&order=field_publish_date&sort=desc&page=1,listing_row,data/raw/aaer/2015/AAER-3625.pdf,data/raw/aaer/2015/AAER-3625.txt 2015,AAER-3623,2015-01-29,LR-23181,Troy Lyndon and Ronald Zaucha,https://www.sec.gov/enforcement-litigation/litigation-releases/lr-23181,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2015&month=All&order=field_publish_date&sort=desc&page=1,listing_row,,data/raw/aaer/2015/AAER-3623.txt 2015,AAER-3624,2015-01-29,34-74177,"Bebo, Laurie Buono, John, CPA",https://www.sec.gov/files/litigation/admin/2015/34-74177.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2015&month=All&order=field_publish_date&sort=desc&page=1,listing_row,data/raw/aaer/2015/AAER-3624.pdf,data/raw/aaer/2015/AAER-3624.txt 2015,AAER-3622,2015-01-28,33-9714|34-74161,First National Community Bancorp Inc. and William Lance,https://www.sec.gov/files/litigation/admin/2015/33-9714.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2015&month=All&order=field_publish_date&sort=desc&page=1,listing_row,data/raw/aaer/2015/AAER-3622.pdf,data/raw/aaer/2015/AAER-3622.txt 2015,AAER-3621,2015-01-27,33-9711|34-74141,Oppenheimer & Co. Inc.,https://www.sec.gov/files/litigation/admin/2015/33-9711.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2015&month=All&order=field_publish_date&sort=desc&page=1,listing_row,data/raw/aaer/2015/AAER-3621.pdf,data/raw/aaer/2015/AAER-3621.txt 2015,AAER-3620,2015-01-22,34-74112,Walid Hatoum,https://www.sec.gov/files/litigation/admin/2015/34-74112.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2015&month=All&order=field_publish_date&sort=desc&page=1,listing_row,data/raw/aaer/2015/AAER-3620.pdf,data/raw/aaer/2015/AAER-3620.txt 2015,AAER-3619,2015-01-13,34-74039,"James T. Crane, CPA",https://www.sec.gov/files/litigation/admin/2015/34-74039.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2015&month=All&order=field_publish_date&sort=desc&page=1,listing_row,data/raw/aaer/2015/AAER-3619.pdf,data/raw/aaer/2015/AAER-3619.txt 2016,AAER-3840,2016-12-29,34-79702,General Cable Corporation,https://www.sec.gov/files/litigation/admin/2016/34-79702.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2016&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2016/AAER-3840.pdf,data/raw/aaer/2016/AAER-3840.txt 2016,AAER-3838,2016-12-27,34-79691,Philip Greifeld,https://www.sec.gov/files/litigation/admin/2016/34-79691.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2016&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2016/AAER-3838.pdf,data/raw/aaer/2016/AAER-3838.txt 2016,AAER-3839,2016-12-27,34-79698,David A. Loppert,https://www.sec.gov/files/litigation/admin/2016/34-79698.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2016&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2016/AAER-3839.pdf,data/raw/aaer/2016/AAER-3839.txt 2016,AAER-3837,2016-12-22,34-79669,"Badree Komandur, et al.",https://www.sec.gov/files/litigation/admin/2016/34-79669.pdf,https://www.sec.gov/files/litigation/admin/2016/34-79668-s.pdf,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2016&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2016/AAER-3837.pdf,data/raw/aaer/2016/AAER-3837.txt 2016,AAER-3836,2016-12-22,34-79668,"Badree Komandur, et al.",https://www.sec.gov/files/litigation/admin/2016/34-79668.pdf,https://www.sec.gov/files/litigation/admin/2016/34-79668-s.pdf,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2016&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2016/AAER-3836.pdf,data/raw/aaer/2016/AAER-3836.txt 2016,AAER-3835,2016-12-21,34-79650,"Jack Henry & Associates, Inc.",https://www.sec.gov/files/litigation/admin/2016/34-79650.pdf,https://www.sec.gov/files/litigation/admin/2016/34-79650-s.pdf,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2016&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2016/AAER-3835.pdf,data/raw/aaer/2016/AAER-3835.txt 2016,AAER-3834,2016-12-06,34-79483,KPMG LLP,https://www.sec.gov/files/litigation/admin/2016/34-79483.pdf,https://www.sec.gov/files/litigation/admin/2016/34-79483-s.pdf,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2016&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2016/AAER-3834.pdf,data/raw/aaer/2016/AAER-3834.txt 2016,AAER-3833,2016-12-02,34-79454,"United Continental Holdings, Inc.",https://www.sec.gov/files/litigation/admin/2016/34-79454.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2016&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2016/AAER-3833.pdf,data/raw/aaer/2016/AAER-3833.txt 2016,AAER-3832,2016-11-23,34-79397,Stephen Hozie,https://www.sec.gov/files/litigation/admin/2016/34-79397.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2016&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2016/AAER-3832.pdf,data/raw/aaer/2016/AAER-3832.txt 2016,AAER-3831,2016-11-23,34-79396,"Rosenberg Rich Baker Berman & Company and Brian Zucker, CPA",https://www.sec.gov/files/litigation/admin/2016/34-79396.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2016&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2016/AAER-3831.pdf,data/raw/aaer/2016/AAER-3831.txt 2016,AAER-3830,2016-11-23,34-79395,"Mark David Shapiro, CPA",https://www.sec.gov/files/litigation/admin/2016/34-79395.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2016&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2016/AAER-3830.pdf,data/raw/aaer/2016/AAER-3830.txt 2016,AAER-3829,2016-11-23,34-79394,"Michael K. Krohn, CPA",https://www.sec.gov/files/litigation/admin/2016/34-79394.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2016&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2016/AAER-3829.pdf,data/raw/aaer/2016/AAER-3829.txt 2016,AAER-3828,2016-11-23,34-79393,"KMJ Corbin & Company, LLP, Kendall G. Merkley, CPA, and Anthony J. Price, CPA",https://www.sec.gov/files/litigation/admin/2016/34-79393.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2016&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2016/AAER-3828.pdf,data/raw/aaer/2016/AAER-3828.txt 2016,AAER-3827,2016-11-21,34-79369|IA-4573,"Gary R. Purwin, CPA",https://www.sec.gov/files/litigation/admin/2016/34-79369.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2016&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2016/AAER-3827.pdf,data/raw/aaer/2016/AAER-3827.txt 2016,AAER-3826,2016-11-21,34-79368|IA-4572,"Grassi & Co., CPAs and P.C.",https://www.sec.gov/files/litigation/admin/2016/34-79368.pdf,https://www.sec.gov/files/litigation/admin/2016/34-79368-s.pdf,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2016&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2016/AAER-3826.pdf,data/raw/aaer/2016/AAER-3826.txt 2016,AAER-3825,2016-11-21,34-79364,"PMB Helin Donovan, LLP, Christopher Bauer, CPA and Jeffrey Jamieson, CPA",https://www.sec.gov/files/litigation/admin/2016/34-79364.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2016&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2016/AAER-3825.pdf,data/raw/aaer/2016/AAER-3825.txt 2016,AAER-3824,2016-11-17,34-79335,JP Morgan Chase & Co.,https://www.sec.gov/files/litigation/admin/2016/34-79335.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2016&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2016/AAER-3824.pdf,data/raw/aaer/2016/AAER-3824.txt 2016,AAER-3823,2016-11-15,33-10256,Christopher Egan,https://www.sec.gov/files/litigation/admin/2016/33-10256.pdf,https://www.sec.gov/files/litigation/admin/2016/33-10256-s.pdf,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2016&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2016/AAER-3823.pdf,data/raw/aaer/2016/AAER-3823.txt 2016,AAER-3822,2016-11-07,34-79256,"Powersecure International, Inc.",https://www.sec.gov/files/litigation/admin/2016/34-79256.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2016&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2016/AAER-3822.pdf,data/raw/aaer/2016/AAER-3822.txt 2016,AAER-3820,2016-10-31,34-79193,"Beamish, Adrian D., CPA",https://www.sec.gov/files/litigation/admin/2016/34-79193.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2016&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2016/AAER-3820.pdf,data/raw/aaer/2016/AAER-3820.txt 2016,AAER-3821,2016-10-31,33-10242|34-79196,"Domenick F. Consolo, CPA and PKF O'Connor Davies, LLP",https://www.sec.gov/files/litigation/admin/2016/33-10242.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2016&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2016/AAER-3821.pdf,data/raw/aaer/2016/AAER-3821.txt 2016,AAER-3819,2016-10-27,34-79176,"BioElectronics Corp. IBEX, LLC St. John's, LLC Whelan, Andrew J. Whelan Kelly A., CPA Bedwell, Robert P., CPA",https://www.sec.gov/files/litigation/admin/2016/34-79176.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2016&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2016/AAER-3819.pdf,data/raw/aaer/2016/AAER-3819.txt 2016,AAER-3818,2016-10-24,34-79147,"David S. Hall, P.C. d/b/a the Hall Group CPAs, et al.",https://www.sec.gov/files/litigation/admin/2016/34-79147.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2016&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2016/AAER-3818.pdf,data/raw/aaer/2016/AAER-3818.txt 2016,AAER-3817,2016-10-21,34-79137,Julianne M. Chandler,https://www.sec.gov/files/litigation/admin/2016/34-79137.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2016&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2016/AAER-3817.pdf,data/raw/aaer/2016/AAER-3817.txt 2016,AAER-3816,2016-10-20,34-79127,"FMC Technologies, Inc., Jeffrey Favret, CPA and Steven K. Croft, CPA",https://www.sec.gov/files/litigation/admin/2016/34-79127.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2016&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2016/AAER-3816.pdf,data/raw/aaer/2016/AAER-3816.txt 2016,AAER-3815,2016-10-19,34-79120,"Aronson, David A., CPA",https://www.sec.gov/files/litigation/admin/2016/34-79120.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2016&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2016/AAER-3815.pdf,data/raw/aaer/2016/AAER-3815.txt 2016,AAER-3814,2016-10-18,34-79109,"Ernst & Young LLP, Craig R. Fronckiewicz, CPA, and Sarah E. Adams, CPA",https://www.sec.gov/files/litigation/admin/2016/34-79109.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2016&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2016/AAER-3814.pdf,data/raw/aaer/2016/AAER-3814.txt 2016,AAER-3813,2016-09-30,34-79021,"Steven M. Brazile, CPA",https://www.sec.gov/files/litigation/admin/2016/34-79021.pdf,https://www.sec.gov/files/litigation/admin/2016/34-79020-s.pdf,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2016&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2016/AAER-3813.pdf,data/raw/aaer/2016/AAER-3813.txt 2016,AAER-3812,2016-09-30,34-79020|IA-4544,"Steven M. Brazile, CPA",https://www.sec.gov/files/litigation/admin/2016/34-79020.pdf,https://www.sec.gov/files/litigation/admin/2016/34-79020-s.pdf,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2016&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2016/AAER-3812.pdf,data/raw/aaer/2016/AAER-3812.txt 2016,AAER-3811,2016-09-30,34-79019,"Alan Ritter, CPA",https://www.sec.gov/files/litigation/admin/2016/34-79019.pdf,https://www.sec.gov/files/litigation/admin/2016/34-79020-s.pdf,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2016&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2016/AAER-3811.pdf,data/raw/aaer/2016/AAER-3811.txt 2016,AAER-3810,2016-09-30,34-79005,GlaxoSmithKline plc,https://www.sec.gov/files/litigation/admin/2016/34-79005.pdf,https://www.sec.gov/files/litigation/admin/2016/34-79005-s.pdf,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2016&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2016/AAER-3810.pdf,data/raw/aaer/2016/AAER-3810.txt 2016,AAER-3809,2016-09-30,34-79004,"D'Arelli Pruzansky, et al.",https://www.sec.gov/files/litigation/admin/2016/34-79004.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2016&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2016/AAER-3809.pdf,data/raw/aaer/2016/AAER-3809.txt 2016,AAER-3808,2016-09-28,34-78957,Anheuser-Busch InBev SA/NV,https://www.sec.gov/files/litigation/admin/2016/34-78957.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2016&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2016/AAER-3808.pdf,data/raw/aaer/2016/AAER-3808.txt 2016,AAER-3806,2016-09-27,33-10221|34-78944,"Weatherford International PLC, et al.",https://www.sec.gov/files/litigation/admin/2016/33-10221.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2016&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2016/AAER-3806.pdf,data/raw/aaer/2016/AAER-3806.txt 2016,AAER-3807,2016-09-27,33-10222|34-78947,"Orrstown Financial Services, Inc., et al.",https://www.sec.gov/files/litigation/admin/2016/33-10222.pdf,https://www.sec.gov/files/litigation/admin/2016/33-10222-s.pdf,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2016&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2016/AAER-3807.pdf,data/raw/aaer/2016/AAER-3807.txt 2016,AAER-3805,2016-09-21,34-78897,"Robert A. Waegelein, CPA",https://www.sec.gov/files/litigation/admin/2016/34-78897.pdf,https://www.sec.gov/files/litigation/admin/2016/34-78897-s.pdf,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2016&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2016/AAER-3805.pdf,data/raw/aaer/2016/AAER-3805.txt 2016,AAER-3804,2016-09-21,34-78896,Park National Corporation,https://www.sec.gov/files/litigation/admin/2016/34-78896.pdf,https://www.sec.gov/files/litigation/admin/2016/34-78896-s.pdf,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2016&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2016/AAER-3804.pdf,data/raw/aaer/2016/AAER-3804.txt 2016,AAER-3803,2016-09-19,34-78873,"Ernst & Young LLP, et al.",https://www.sec.gov/files/litigation/admin/2016/34-78873.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2016&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2016/AAER-3803.pdf,data/raw/aaer/2016/AAER-3803.txt 2016,AAER-3802,2016-09-19,34-78872,"Ernst & Young LLP and Gregory S. Bednar, CPA",https://www.sec.gov/files/litigation/admin/2016/34-78872.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2016&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2016/AAER-3802.pdf,data/raw/aaer/2016/AAER-3802.txt 2016,AAER-3801,2016-09-16,33-10211|34-78864,"Dittman, Scott M., CPA",https://www.sec.gov/files/litigation/admin/2016/33-10211.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2016&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2016/AAER-3801.pdf,data/raw/aaer/2016/AAER-3801.txt 2016,AAER-3800,2016-09-13,34-78825,Jun Ping Zhang,https://www.sec.gov/files/litigation/admin/2016/34-78825.pdf,https://www.sec.gov/files/litigation/admin/2016/34-78825-s.pdf,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2016&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2016/AAER-3800.pdf,data/raw/aaer/2016/AAER-3800.txt 2016,AAER-3799,2016-09-13,34-78824,"Portugal Telecom, et al.",https://www.sec.gov/files/litigation/admin/2016/34-78824.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2016&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2016/AAER-3799.pdf,data/raw/aaer/2016/AAER-3799.txt 2016,AAER-3798,2016-08-30,34-78730,AstraZeneca PLC,https://www.sec.gov/files/litigation/admin/2016/34-78730.pdf,https://www.sec.gov/files/litigation/admin/2016/34-78730-s.pdf,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2016&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2016/AAER-3798.pdf,data/raw/aaer/2016/AAER-3798.txt 2016,AAER-3797,2016-08-29,34-78711,"Thomas Dulek, CPA",https://www.sec.gov/files/litigation/admin/2016/34-78711.pdf,https://www.sec.gov/files/litigation/admin/2016/34-78711-s.pdf,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2016&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2016/AAER-3797.pdf,data/raw/aaer/2016/AAER-3797.txt 2016,AAER-3796,2016-08-24,IA-4495|IC-32236,"Lynn Tilton, et al. (Order Denying Petition for Interlocutory Review and Petition to Apply the Commission's Amended Rules of Practice)",https://www.sec.gov/files/litigation/opinions/2016/ia-4495.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2016&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2016/AAER-3796.pdf,data/raw/aaer/2016/AAER-3796.txt 2016,AAER-3795,2016-08-17,34-78607,"Maiher, Jason",https://www.sec.gov/files/litigation/admin/2016/34-78607.pdf,https://www.sec.gov/files/litigation/admin/2016/34-78607-s.pdf,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2016&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2016/AAER-3795.pdf,data/raw/aaer/2016/AAER-3795.txt 2016,AAER-3794,2016-08-11,34-78558,"Key Energy Services, Inc.",https://www.sec.gov/files/litigation/admin/2016/34-78558.pdf,https://www.sec.gov/files/litigation/admin/2016/34-78558-s.pdf,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2016&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2016/AAER-3794.pdf,data/raw/aaer/2016/AAER-3794.txt 2016,AAER-3793,2016-07-26,34-78413,"Yi Chen, CPA",https://www.sec.gov/files/litigation/admin/2016/34-78413.pdf,https://www.sec.gov/files/litigation/admin/2016/34-78413-s.pdf,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2016&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2016/AAER-3793.pdf,data/raw/aaer/2016/AAER-3793.txt 2016,AAER-3792,2016-07-25,34-78402,LAN Airlines S.A.,https://www.sec.gov/files/litigation/admin/2016/34-78402.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2016&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2016/AAER-3792.pdf,data/raw/aaer/2016/AAER-3792.txt 2016,AAER-3791,2016-07-22,34-78395,"James M. Schneider, CPA",https://www.sec.gov/files/litigation/admin/2016/34-78395.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2016&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2016/AAER-3791.pdf,data/raw/aaer/2016/AAER-3791.txt 2016,AAER-3790,2016-07-22,34-78393,"EFP Rotenberg, LLP and Nicholas Bottini, CPA",https://www.sec.gov/files/litigation/admin/2016/34-78393.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2016&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2016/AAER-3790.pdf,data/raw/aaer/2016/AAER-3790.txt 2016,AAER-3789,2016-07-15,34-78341,"The Phoenix Companies, Inc.",https://www.sec.gov/files/litigation/admin/2016/34-78341.pdf,https://www.sec.gov/files/litigation/admin/2016/34-78341-s.pdf,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2016&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2016/AAER-3789.pdf,data/raw/aaer/2016/AAER-3789.txt 2016,AAER-3788,2016-07-11,34-78273|IA-4447,"Blair D. Ackman, CPA",https://www.sec.gov/files/litigation/admin/2016/34-78273.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2016&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2016/AAER-3788.pdf,data/raw/aaer/2016/AAER-3788.txt 2016,AAER-3787,2016-07-08,34-78270,"Toni Tong Chen, CPA",https://www.sec.gov/files/litigation/admin/2016/34-78270.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2016&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2016/AAER-3787.pdf,data/raw/aaer/2016/AAER-3787.txt 2016,AAER-3786,2016-06-28,LR-23585,David Rivard,https://www.sec.gov/enforcement-litigation/litigation-releases/lr-23585,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2016&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2016/AAER-3786.txt 2016,AAER-3785,2016-06-23,34-78145,"Quintanilla, Timothy, CPA",https://www.sec.gov/files/litigation/admin/2016/34-78145.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2016&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2016/AAER-3785.pdf,data/raw/aaer/2016/AAER-3785.txt 2016,AAER-3784,2016-06-21,34-78113,Analogic Corporation and Lars Frost,https://www.sec.gov/files/litigation/admin/2016/34-78113.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2016&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2016/AAER-3784.pdf,data/raw/aaer/2016/AAER-3784.txt 2016,AAER-3783,2016-06-10,34-78030,ICON Capital LLC f/k/a ICON Capital Corporation,https://www.sec.gov/files/litigation/admin/2016/34-78030.pdf,https://www.sec.gov/files/litigation/admin/2016/34-78030-s.pdf,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2016&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2016/AAER-3783.pdf,data/raw/aaer/2016/AAER-3783.txt 2016,AAER-3782,2016-06-08,34-78017,"IEC Electronics Corp., Ronald J. Years, CPA and Donald S. Doody",https://www.sec.gov/files/litigation/admin/2016/34-78017.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2016&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2016/AAER-3782.pdf,data/raw/aaer/2016/AAER-3782.txt 2016,AAER-3781,2016-06-07,33-10092|34-78010,"Frazer Frost LLP Woo, Susan, CPA Suen, Miranda, CPA",https://www.sec.gov/files/litigation/admin/2016/33-10092.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2016&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2016/AAER-3781.pdf,data/raw/aaer/2016/AAER-3781.txt 2016,AAER-3780,2016-06-07,33-10091|34-78009,"Miller Energy Resources, Inc. Boyd, Paul W., CPA Hall, David M. Vogt, Carlton W., III, CPA",https://www.sec.gov/files/litigation/admin/2016/33-10091.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2016&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2016/AAER-3780.pdf,data/raw/aaer/2016/AAER-3780.txt 2016,AAER-3779,2016-06-07,33-10090|34-78008,"Miller Energy Resources, Inc. Boyd, Paul W., CPA Hall, David M. Vogt, Carlton W., III, CPA",https://www.sec.gov/files/litigation/admin/2016/33-10090.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2016&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2016/AAER-3779.pdf,data/raw/aaer/2016/AAER-3779.txt 2016,AAER-3778,2016-06-07,33-10089|34-78007,"Miller Energy Resources, Inc. Boyd, Paul W., CPA Hall, David M. Vogt, Carlton W., III, CPA",https://www.sec.gov/files/litigation/admin/2016/33-10089.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2016&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2016/AAER-3778.pdf,data/raw/aaer/2016/AAER-3778.txt 2016,AAER-3777,2016-06-06,34-77997,"Silberstein Ungar PLLC, et al.",https://www.sec.gov/files/litigation/admin/2016/34-77997.pdf,https://www.sec.gov/files/litigation/admin/2016/34-77997-s.pdf,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2016&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2016/AAER-3777.pdf,data/raw/aaer/2016/AAER-3777.txt 2016,AAER-3776,2016-06-01,33-10085|34-77967,"Jane E. Starrett, CPA",https://www.sec.gov/files/litigation/admin/2016/33-10085.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2016&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2016/AAER-3776.pdf,data/raw/aaer/2016/AAER-3776.txt 2016,AAER-3775,2016-05-24,33-10081|34-77887,Swisher Hygiene Inc.,https://www.sec.gov/files/litigation/admin/2016/33-10081.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2016&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2016/AAER-3775.pdf,data/raw/aaer/2016/AAER-3775.txt 2016,AAER-3774,2016-05-20,34-77882,"Aesoph, John J., CPA Bennett, Darren M., CPA",https://www.sec.gov/files/litigation/admin/2016/34-77882.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2016&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2016/AAER-3774.pdf,data/raw/aaer/2016/AAER-3774.txt 2016,AAER-3773,2016-05-02,34-77755,"MaloneBailey, LLP and Jay Phillip Norris, CPA",https://www.sec.gov/files/litigation/admin/2016/34-77755.pdf,https://www.sec.gov/files/litigation/admin/2016/34-77755-s.pdf,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2016&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2016/AAER-3773.pdf,data/raw/aaer/2016/AAER-3773.txt 2016,AAER-3772,2016-04-29,34-77745|IA-4380,"Santos, Postal & Company, P.C. and Joseph A. Scolaro, CPA",https://www.sec.gov/files/litigation/admin/2016/34-77745.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2016&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2016/AAER-3772.pdf,data/raw/aaer/2016/AAER-3772.txt 2016,AAER-3771,2016-04-26,34-77718,"Hall, David S., P.C. d/b/a the Hall Group CPAs Hall, David S., CPA Cochran, Michelle L. Helterbran, CPA Cisneros, Susan A.",https://www.sec.gov/files/litigation/admin/2016/34-77718.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2016&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2016/AAER-3771.pdf,data/raw/aaer/2016/AAER-3771.txt 2016,AAER-3770,2016-04-26,34-77717,"Cabela's Incorporated and Ralph W. Castner, CPA",https://www.sec.gov/files/litigation/admin/2016/34-77717.pdf,https://www.sec.gov/files/litigation/admin/2016/34-77717-s.pdf,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2016&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2016/AAER-3770.pdf,data/raw/aaer/2016/AAER-3770.txt 2016,AAER-3769,2016-04-21,34-77683,"Timothy Quintanilla, CPA (Order Denying Motion to Lift Temporary Suspension and Directing That a Hearing Be Held)",https://www.sec.gov/files/litigation/opinions/2016/34-77683.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2016&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2016/AAER-3769.pdf,data/raw/aaer/2016/AAER-3769.txt 2016,AAER-3768,2016-04-20,34-77657,"Laura P. Messenbaugh, CPA",https://www.sec.gov/files/litigation/admin/2016/34-77657.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2016&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2016/AAER-3768.pdf,data/raw/aaer/2016/AAER-3768.txt 2016,AAER-3767,2016-04-19,34-77646,"Robert D. Hesselgesser, CPA",https://www.sec.gov/files/litigation/admin/2016/34-77646.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2016&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2016/AAER-3767.pdf,data/raw/aaer/2016/AAER-3767.txt 2016,AAER-3765,2016-04-19,34-77644,"Logitech International, S.A., Michael Doktorczyk and Sherralyn Bolles, CPA",https://www.sec.gov/files/litigation/admin/2016/34-77644.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2016&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2016/AAER-3765.pdf,data/raw/aaer/2016/AAER-3765.txt 2016,AAER-3766,2016-04-19,33-10068|34-77645,"Ener1, Inc., et al.",https://www.sec.gov/files/litigation/admin/2016/33-10068.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2016&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2016/AAER-3766.pdf,data/raw/aaer/2016/AAER-3766.txt 2016,AAER-3764,2016-04-12,34-77596,INTL FCStone Inc.,https://www.sec.gov/files/litigation/admin/2016/34-77596.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2016&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2016/AAER-3764.pdf,data/raw/aaer/2016/AAER-3764.txt 2016,AAER-3763,2016-04-06,34-77542,"Thakkar CPA, PLLC, et al.",https://www.sec.gov/files/litigation/admin/2016/34-77542.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2016&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2016/AAER-3763.pdf,data/raw/aaer/2016/AAER-3763.txt 2016,AAER-3762,2016-04-05,34-77532,James A. White,https://www.sec.gov/files/litigation/admin/2016/34-77532.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2016&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2016/AAER-3762.pdf,data/raw/aaer/2016/AAER-3762.txt 2016,AAER-3761,2016-03-30,34-77473|IA-4360|IC-32060,"Burrill Capital Management, et al.",https://www.sec.gov/files/litigation/admin/2016/34-77473.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2016&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2016/AAER-3761.pdf,data/raw/aaer/2016/AAER-3761.txt 2016,AAER-3760,2016-03-25,34-77447,"Berman, Elliot R., CPA Berman & Company, P.A.",https://www.sec.gov/files/litigation/admin/2016/34-77447.pdf,https://www.sec.gov/files/litigation/admin/2016/34-77447-s.pdf,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2016&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2016/AAER-3760.pdf,data/raw/aaer/2016/AAER-3760.txt 2016,AAER-3759,2016-03-23,34-77431,Novartis AG,https://www.sec.gov/files/litigation/admin/2016/34-77431.pdf,https://www.sec.gov/files/litigation/admin/2016/34-77431-s.pdf,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2016&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2016/AAER-3759.pdf,data/raw/aaer/2016/AAER-3759.txt 2016,AAER-3758,2016-03-15,33-10055|34-77372,"ModusLink Global Solutions, et al.",https://www.sec.gov/files/litigation/admin/2016/33-10055.pdf,https://www.sec.gov/files/litigation/admin/2016/33-10055-s.pdf,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2016&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2016/AAER-3758.pdf,data/raw/aaer/2016/AAER-3758.txt 2016,AAER-3757,2016-03-10,34-77346,Ronald D. Ormand,https://www.sec.gov/files/litigation/admin/2016/34-77346.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2016&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2016/AAER-3757.pdf,data/raw/aaer/2016/AAER-3757.txt 2016,AAER-3756,2016-03-10,34-77345,Magnum Hunter Resources Corporation,https://www.sec.gov/files/litigation/admin/2016/34-77345.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2016&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2016/AAER-3756.pdf,data/raw/aaer/2016/AAER-3756.txt 2016,AAER-3755,2016-03-10,34-77344,"David S. Krueger, CPA",https://www.sec.gov/files/litigation/admin/2016/34-77344.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2016&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2016/AAER-3755.pdf,data/raw/aaer/2016/AAER-3755.txt 2016,AAER-3754,2016-03-10,34-77343,"Wayne Gray, CPA",https://www.sec.gov/files/litigation/admin/2016/34-77343.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2016&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2016/AAER-3754.pdf,data/raw/aaer/2016/AAER-3754.txt 2016,AAER-3753,2016-03-10,34-77342,"Joseph R. Allred, CPA",https://www.sec.gov/files/litigation/admin/2016/34-77342.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2016&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2016/AAER-3753.pdf,data/raw/aaer/2016/AAER-3753.txt 2016,AAER-3752,2016-03-09,33-10053,"Westlands Water District, Thomas W. Birmingham and Louie David Ciapponi",https://www.sec.gov/files/litigation/admin/2016/33-10053.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2016&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2016/AAER-3752.pdf,data/raw/aaer/2016/AAER-3752.txt 2016,AAER-3751,2016-03-01,34-77261,Qualcomm Incorporated,https://www.sec.gov/files/litigation/admin/2016/34-77261.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2016&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2016/AAER-3751.pdf,data/raw/aaer/2016/AAER-3751.txt 2016,AAER-3750,2016-02-29,34-77254,Keybanc Capital Markets Inc.,https://www.sec.gov/files/litigation/admin/2016/34-77254.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2016&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2016/AAER-3750.pdf,data/raw/aaer/2016/AAER-3750.txt 2016,AAER-3748,2016-02-25,34-77231,"Quintanilla, Timothy, CPA",https://www.sec.gov/files/litigation/admin/2016/34-77231.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2016&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2016/AAER-3748.pdf,data/raw/aaer/2016/AAER-3748.txt 2016,AAER-3747,2016-02-24,34-77224|IA-4344,"David S. Lee, Esq., CPA",https://www.sec.gov/files/litigation/admin/2016/34-77224.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2016&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2016/AAER-3747.pdf,data/raw/aaer/2016/AAER-3747.txt 2016,AAER-3746,2016-02-23,34-77207,"Maiher, Jason",https://www.sec.gov/files/litigation/admin/2016/34-77207.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2016&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2016/AAER-3746.pdf,data/raw/aaer/2016/AAER-3746.txt 2016,AAER-3745,2016-02-17,34-77162,Julieta Favela Barcenas,https://www.sec.gov/files/litigation/admin/2016/34-77162.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2016&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2016/AAER-3745.pdf,data/raw/aaer/2016/AAER-3745.txt 2016,AAER-3744,2016-02-17,34-77161,"Donald J. Glidewell, CPA",https://www.sec.gov/files/litigation/admin/2016/34-77161.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2016&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2016/AAER-3744.pdf,data/raw/aaer/2016/AAER-3744.txt 2016,AAER-3743,2016-02-16,34-77145,PTC Inc.,https://www.sec.gov/files/litigation/admin/2016/34-77145.pdf,https://www.sec.gov/files/litigation/admin/2016/34-77145-dpa.pdf,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2016&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2016/AAER-3743.pdf,data/raw/aaer/2016/AAER-3743.txt 2016,AAER-3742,2016-02-11,33-10039|34-77114,"Frazer Frost LLP Woo, Susan, CPA Suen, Miranda, CPA",https://www.sec.gov/files/litigation/admin/2016/33-10039.pdf,https://www.sec.gov/files/litigation/admin/2016/33-10039-summary.pdf,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2016&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2016/AAER-3742.pdf,data/raw/aaer/2016/AAER-3742.txt 2016,AAER-3741,2016-02-09,33-10037|34-77087,"Monsanto Company, et al.",https://www.sec.gov/files/litigation/admin/2016/33-10037.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2016&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2016/AAER-3741.pdf,data/raw/aaer/2016/AAER-3741.txt 2016,AAER-3740,2016-02-05,33-10036|34-77073,"BioElectronics Corp. IBEX, LLC St. John's, LLC Whelan, Andrew J. Whelan Kelly A., CPA Bedwell, Robert P., CPA",https://www.sec.gov/files/litigation/admin/2016/33-10036.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2016&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2016/AAER-3740.pdf,data/raw/aaer/2016/AAER-3740.txt 2016,AAER-3739,2016-02-04,34-77058,"SciClone Pharmaceuticals, Inc.",https://www.sec.gov/files/litigation/admin/2016/34-77058.pdf,https://www.sec.gov/files/litigation/admin/2016/34-77058-s.pdf,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2016&month=All&order=field_publish_date&sort=desc&page=1,listing_row,data/raw/aaer/2016/AAER-3739.pdf,data/raw/aaer/2016/AAER-3739.txt 2016,AAER-3738,2016-02-04,34-77057,Ignacio Cueto Plaza,https://www.sec.gov/files/litigation/admin/2016/34-77057.pdf,https://www.sec.gov/files/litigation/admin/2016/34-77057-s.pdf,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2016&month=All&order=field_publish_date&sort=desc&page=1,listing_row,data/raw/aaer/2016/AAER-3738.pdf,data/raw/aaer/2016/AAER-3738.txt 2016,AAER-3736,2016-02-01,34-77005,SAP SE,https://www.sec.gov/files/litigation/admin/2016/34-77005.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2016&month=All&order=field_publish_date&sort=desc&page=1,listing_row,data/raw/aaer/2016/AAER-3736.pdf,data/raw/aaer/2016/AAER-3736.txt 2016,AAER-3734,2016-01-27,LR-23454,Andrew M. Miller,https://www.sec.gov/enforcement-litigation/litigation-releases/lr-23454,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2016&month=All&order=field_publish_date&sort=desc&page=1,listing_row,,data/raw/aaer/2016/AAER-3734.txt 2016,AAER-3735,2016-01-27,34-76978,"Lee, Justin Moongyu, Esq., CPA",https://www.sec.gov/files/litigation/admin/2016/34-76978.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2016&month=All&order=field_publish_date&sort=desc&page=1,listing_row,data/raw/aaer/2016/AAER-3735.pdf,data/raw/aaer/2016/AAER-3735.txt 2016,AAER-3733,2016-01-20,34-76938,Ocwen Financial Corp.,https://www.sec.gov/files/litigation/admin/2016/34-76938.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2016&month=All&order=field_publish_date&sort=desc&page=1,listing_row,data/raw/aaer/2016/AAER-3733.pdf,data/raw/aaer/2016/AAER-3733.txt 2016,AAER-3732,2016-01-12,34-76879,"Reid A. Hackney, CPA",https://www.sec.gov/files/litigation/admin/2016/34-76879.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2016&month=All&order=field_publish_date&sort=desc&page=1,listing_row,data/raw/aaer/2016/AAER-3732.pdf,data/raw/aaer/2016/AAER-3732.txt 2016,AAER-3731,2016-01-12,33-10002|34-76876,"Miller Energy Resources, Inc. Boyd, Paul W., CPA Hall, David M. Vogt, Carlton W., III, CPA",https://www.sec.gov/files/litigation/admin/2016/33-10002.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2016&month=All&order=field_publish_date&sort=desc&page=1,listing_row,data/raw/aaer/2016/AAER-3731.pdf,data/raw/aaer/2016/AAER-3731.txt 2017,AAER-3916,2017-12-12,34-82293,"Peter R. Culpepper, CPA",https://www.sec.gov/files/litigation/admin/2017/34-82293.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2017&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2017/AAER-3916.pdf,data/raw/aaer/2017/AAER-3916.txt 2017,AAER-3914,2017-12-05,34-82215,"Gregory Davis, CPA",https://www.sec.gov/files/litigation/admin/2017/34-82215.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2017&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2017/AAER-3914.pdf,data/raw/aaer/2017/AAER-3914.txt 2017,AAER-3915,2017-12-05,34-82220,Robert W. Davis (CPA),https://www.sec.gov/files/litigation/admin/2017/34-82220.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2017&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2017/AAER-3915.pdf,data/raw/aaer/2017/AAER-3915.txt 2017,AAER-3912,2017-12-04,34-82207,"Richard J. Koch, CPA",https://www.sec.gov/files/litigation/admin/2017/34-82207.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2017&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2017/AAER-3912.pdf,data/raw/aaer/2017/AAER-3912.txt 2017,AAER-3911,2017-12-04,34-82206,"Anton & Chia, LLP Wahl, Gregory A., CPA Deutchman, Michael, CPA Chung, Georgia, CPA Shek, Tommy, CPA",https://www.sec.gov/files/litigation/admin/2017/34-82206.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2017&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2017/AAER-3911.pdf,data/raw/aaer/2017/AAER-3911.txt 2017,AAER-3913,2017-12-04,34-82208,"Rahuldev Gandhi, CPA",https://www.sec.gov/files/litigation/admin/2017/34-82208.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2017&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2017/AAER-3913.pdf,data/raw/aaer/2017/AAER-3913.txt 2017,AAER-3910,2017-11-30,33-10441|34-82179,Thaddeus Bereday,https://www.sec.gov/files/litigation/admin/2017/33-10441.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2017&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2017/AAER-3910.pdf,data/raw/aaer/2017/AAER-3910.txt 2017,AAER-3909,2017-11-27,34-82154,Jon L. Frank,https://www.sec.gov/files/litigation/admin/2017/34-82154.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2017&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2017/AAER-3909.pdf,data/raw/aaer/2017/AAER-3909.txt 2017,AAER-3908,2017-11-21,LR-23996,Jay Mac Rust and Christopher K. Brenner,https://www.sec.gov/enforcement-litigation/litigation-releases/lr-23996,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2017&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2017/AAER-3908.txt 2017,AAER-3907,2017-11-17,34-82110,"Michael C. Sabatino, CPA",https://www.sec.gov/files/litigation/admin/2017/34-82110.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2017&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2017/AAER-3907.pdf,data/raw/aaer/2017/AAER-3907.txt 2017,AAER-3906,2017-11-14,33-10437|34-82073,"Paul Behrens, CPA",https://www.sec.gov/files/litigation/admin/2017/33-10437.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2017&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2017/AAER-3906.pdf,data/raw/aaer/2017/AAER-3906.txt 2017,AAER-3905,2017-11-03,LR-23978,"Osiris Therapeutics, Inc., et al.",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-23978,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2017&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2017/AAER-3905.txt 2017,AAER-3903,2017-10-26,34-81954,"Harold J. Swart, Jr.",https://www.sec.gov/files/litigation/admin/2017/34-81954.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2017&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2017/AAER-3903.pdf,data/raw/aaer/2017/AAER-3903.txt 2017,AAER-3904,2017-10-26,IA-4800|IC-32883,"Augustine Capital Management LLC (f/k/a Augustine Capital Management Inc.) Porter, John T. Duszynski, Thomas F., CPA",https://www.sec.gov/files/litigation/admin/2017/ia-4800.pdf,https://www.sec.gov/files/litigation/admin/2017/ia-4800-s.pdf,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2017&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2017/AAER-3904.pdf,data/raw/aaer/2017/AAER-3904.txt 2017,AAER-3902,2017-10-19,34-81911,"Mayank Gupta, CPA",https://www.sec.gov/files/litigation/admin/2017/34-81911.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2017&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2017/AAER-3902.pdf,data/raw/aaer/2017/AAER-3902.txt 2017,AAER-3901,2017-10-19,34-81908,"Jeffrey W. Tomz, CPA",https://www.sec.gov/files/litigation/admin/2017/34-81908.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2017&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2017/AAER-3901.pdf,data/raw/aaer/2017/AAER-3901.txt 2017,AAER-3900,2017-09-27,34-81740,"Robert K. Stewart, CPA",https://www.sec.gov/files/litigation/admin/2017/34-81740.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2017&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2017/AAER-3900.pdf,data/raw/aaer/2017/AAER-3900.txt 2017,AAER-3899,2017-09-21,34-81678,"Paritz & Company, P.A., et al.",https://www.sec.gov/files/litigation/admin/2017/34-81678.pdf,https://www.sec.gov/files/litigation/admin/2017/34-81678-s.pdf,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2017&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2017/AAER-3899.pdf,data/raw/aaer/2017/AAER-3899.txt 2017,AAER-3898,2017-09-21,34-81669,Telia Company AB,https://www.sec.gov/files/litigation/admin/2017/34-81669.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2017&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2017/AAER-3898.pdf,data/raw/aaer/2017/AAER-3898.txt 2017,AAER-3897,2017-09-20,34-81664,"Joseph H. Craft, CPA",https://www.sec.gov/files/litigation/admin/2017/34-81664.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2017&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2017/AAER-3897.pdf,data/raw/aaer/2017/AAER-3897.txt 2017,AAER-3896,2017-09-14,34-81619,"Thomas C. Tekulve, Jr., CPA",https://www.sec.gov/files/litigation/admin/2017/34-81619.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2017&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2017/AAER-3896.pdf,data/raw/aaer/2017/AAER-3896.txt 2017,AAER-3895,2017-09-08,34-81559,"John R. Holtzhauser, CPA",https://www.sec.gov/files/litigation/admin/2017/34-81559.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2017&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2017/AAER-3895.pdf,data/raw/aaer/2017/AAER-3895.txt 2017,AAER-3892,2017-09-07,34-81542,"Adrian D. Beamish, CPA (Corrected)",https://www.sec.gov/files/litigation/admin/2017/34-81542.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2017&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2017/AAER-3892.pdf,data/raw/aaer/2017/AAER-3892.txt 2017,AAER-3893,2017-09-07,34-81544,Waldemar Grab,https://www.sec.gov/files/litigation/admin/2017/34-81544.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2017&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2017/AAER-3893.pdf,data/raw/aaer/2017/AAER-3893.txt 2017,AAER-3894,2017-09-07,34-81546,"Brian K. Rabinovitz, CPA",https://www.sec.gov/files/litigation/admin/2017/34-81546.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2017&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2017/AAER-3894.pdf,data/raw/aaer/2017/AAER-3894.txt 2017,AAER-3891,2017-08-22,34-81452,"Matthew Gamsey, CPA",https://www.sec.gov/files/litigation/admin/2017/34-81452.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2017&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2017/AAER-3891.pdf,data/raw/aaer/2017/AAER-3891.txt 2017,AAER-3890,2017-08-22,34-81451,Edward Dimaria,https://www.sec.gov/files/litigation/admin/2017/34-81451.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2017&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2017/AAER-3890.pdf,data/raw/aaer/2017/AAER-3890.txt 2017,AAER-3888,2017-08-15,34-81396,"KPMG LLP and John Riordan, CPA",https://www.sec.gov/files/litigation/admin/2017/34-81396.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2017&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2017/AAER-3888.pdf,data/raw/aaer/2017/AAER-3888.txt 2017,AAER-3889,2017-08-15,34-81397,"Lisa Pavelka McAlister, CPA",https://www.sec.gov/files/litigation/admin/2017/34-81397.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2017&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2017/AAER-3889.pdf,data/raw/aaer/2017/AAER-3889.txt 2017,AAER-3887,2017-08-08,34-81349,"Michelle L. Helterbran Cochran, CPA (Order Scheduling Briefs)",https://www.sec.gov/files/litigation/opinions/2017/34-81349.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2017&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2017/AAER-3887.pdf,data/raw/aaer/2017/AAER-3887.txt 2017,AAER-3886,2017-08-01,33-10396|34-81277,Michael S. Shore,https://www.sec.gov/files/litigation/admin/2017/33-10396.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2017&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2017/AAER-3886.pdf,data/raw/aaer/2017/AAER-3886.txt 2017,AAER-3885,2017-07-28,IA-4735|IC-32765,"Lynn Tilton; Patriarch Partners, et al. (Order Denying Motion to Stay Administrative Proceeding)",https://www.sec.gov/files/litigation/opinions/2017/ia-4735.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2017&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2017/AAER-3885.pdf,data/raw/aaer/2017/AAER-3885.txt 2017,AAER-3884,2017-07-27,34-81222,Halliburton Company and Jeannot Lorenz,https://www.sec.gov/files/litigation/admin/2017/34-81222.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2017&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2017/AAER-3884.pdf,data/raw/aaer/2017/AAER-3884.txt 2017,AAER-3883,2017-07-19,34-81173|IA-4731|IC-32737,"Enviso Capital, LLC, Ryan Bowers and Jeffrey Laberge, CPA",https://www.sec.gov/files/litigation/admin/2017/34-81173.pdf,https://www.sec.gov/files/litigation/admin/2017/34-81173-s.pdf,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2017&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2017/AAER-3883.pdf,data/raw/aaer/2017/AAER-3883.txt 2017,AAER-3882,2017-07-05,LR-23874,Ryan Petersen,https://www.sec.gov/enforcement-litigation/litigation-releases/lr-23874,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2017&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2017/AAER-3882.txt 2017,AAER-3881,2017-06-21,LR-23865,Jay Mac Rust and Christopher K. Brenner,https://www.sec.gov/enforcement-litigation/litigation-releases/lr-23865,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2017&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2017/AAER-3881.txt 2017,AAER-3880,2017-06-21,34-80991,"Christopher K. Brenner, Esq. (CPA)",https://www.sec.gov/files/litigation/admin/2017/34-80991.pdf,https://www.sec.gov/files/litigation/litreleases/2017/lr23865.htm,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2017&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2017/AAER-3880.pdf,data/raw/aaer/2017/AAER-3880.txt 2017,AAER-3879,2017-06-19,33-10371|34-80963|IA-4717,"Mark C. Northrop, CPA",https://www.sec.gov/files/litigation/admin/2017/33-10371.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2017&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2017/AAER-3879.pdf,data/raw/aaer/2017/AAER-3879.txt 2017,AAER-3878,2017-06-15,34-80949,"Hall, David S., P.C. d/b/a the Hall Group CPAs Hall, David S., CPA Cochran, Michelle L. Helterbran, CPA Cisneros, Susan A.",https://www.sec.gov/files/alj/aljdec/2017/34-80949.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2017&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2017/AAER-3878.pdf,data/raw/aaer/2017/AAER-3878.txt 2017,AAER-3877,2017-06-15,34-80947,Eric W. Kirchner and Richard G. Rodick,https://www.sec.gov/files/litigation/admin/2017/34-80947.pdf,https://www.sec.gov/files/litigation/admin/2017/34-80947-s.pdf,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2017&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2017/AAER-3877.pdf,data/raw/aaer/2017/AAER-3877.txt 2017,AAER-3876,2017-06-14,34-80918,"Richardson Edward, Jr., CPA Richardson Edward, Jr.",https://www.sec.gov/files/litigation/admin/2017/34-80918.pdf,https://www.sec.gov/files/litigation/admin/2017/34-80918-s.pdf,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2017&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2017/AAER-3876.pdf,data/raw/aaer/2017/AAER-3876.txt 2017,AAER-3875,2017-06-12,34-80904,"Hanmer, Lisa, CPA",https://www.sec.gov/files/litigation/admin/2017/34-80904.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2017&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2017/AAER-3875.pdf,data/raw/aaer/2017/AAER-3875.txt 2017,AAER-3874,2017-06-09,33-10369|34-80901,"Michael B. Hayford, et al.",https://www.sec.gov/files/litigation/admin/2017/33-10369.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2017&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2017/AAER-3874.pdf,data/raw/aaer/2017/AAER-3874.txt 2017,AAER-3873,2017-06-07,34-80872,"Dan (“Alice”) Zhang, CPA,",https://www.sec.gov/files/litigation/admin/2017/34-80872.pdf,https://www.sec.gov/files/litigation/admin/2017/34-80872-s.pdf,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2017&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2017/AAER-3873.pdf,data/raw/aaer/2017/AAER-3873.txt 2017,AAER-3872,2017-06-01,33-10368|34-80839,"David R. Humphrey, CPA",https://www.sec.gov/files/litigation/admin/2017/33-10368.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2017&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2017/AAER-3872.pdf,data/raw/aaer/2017/AAER-3872.txt 2017,AAER-3870,2017-05-23,34-80749,"Daniel Millmann, CPA",https://www.sec.gov/files/litigation/admin/2017/34-80749.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2017&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2017/AAER-3870.pdf,data/raw/aaer/2017/AAER-3870.txt 2017,AAER-3871,2017-05-23,34-80750,"Hanmer, Lisa, CPA",https://www.sec.gov/files/litigation/admin/2017/34-80750.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2017&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2017/AAER-3871.pdf,data/raw/aaer/2017/AAER-3871.txt 2017,AAER-3869,2017-05-01,33-10352|34-80564,"MagnaChip Semiconductor Corporation and Margaret Hye-Ryoung Sakai, CPA",https://www.sec.gov/files/litigation/admin/2017/33-10352.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2017&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2017/AAER-3869.pdf,data/raw/aaer/2017/AAER-3869.txt 2017,AAER-3868,2017-04-28,34-80548,"Pruitt, David, CPA",https://www.sec.gov/files/litigation/admin/2017/34-80548.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2017&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2017/AAER-3868.pdf,data/raw/aaer/2017/AAER-3868.txt 2017,AAER-3867,2017-04-28,34-80547,Mark Wentlent,https://www.sec.gov/files/litigation/admin/2017/34-80547.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2017&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2017/AAER-3867.pdf,data/raw/aaer/2017/AAER-3867.txt 2017,AAER-3866,2017-04-21,34-80507,"Mark McKinnies, CPA",https://www.sec.gov/files/litigation/admin/2017/34-80507.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2017&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2017/AAER-3866.pdf,data/raw/aaer/2017/AAER-3866.txt 2017,AAER-3865,2017-04-10,33-10337|34-80407,"Galena Biopharma, Inc. and Mark J. Ahn",https://www.sec.gov/files/litigation/admin/2017/33-10337.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2017&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2017/AAER-3865.pdf,data/raw/aaer/2017/AAER-3865.txt 2017,AAER-3864,2017-04-04,34-80370,"William Joseph Kouser Jr., CPA and Ryan James Dougherty, CPA",https://www.sec.gov/files/litigation/admin/2017/34-80370.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2017&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2017/AAER-3864.pdf,data/raw/aaer/2017/AAER-3864.txt 2017,AAER-3863,2017-03-14,34-80238,Nima Hedayati,https://www.sec.gov/files/litigation/admin/2017/34-80238.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2017&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2017/AAER-3863.pdf,data/raw/aaer/2017/AAER-3863.txt 2017,AAER-3861,2017-03-10,LR-23775,"Nasir N. Shakouri, Robert S. Torino, Bronson L. Quon, John S. Hong and Jonathan K. Skarie",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-23775,https://www.sec.gov/files/litigation/complaints/2017/comp23775.pdf,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2017&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2017/AAER-3861.txt 2017,AAER-3862,2017-03-03,LR-23765,Desarrolladora Homex S.A.B. de C.V,https://www.sec.gov/enforcement-litigation/litigation-releases/lr-23765,https://www.sec.gov/files/litigation/complaints/2017/comp23765.pdf,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2017&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2017/AAER-3862.txt 2017,AAER-3860,2017-02-24,34-80103,"Richardson Edward, Jr., CPA Richardson Edward, Jr.",https://www.sec.gov/files/litigation/admin/2017/34-80103.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2017&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2017/AAER-3860.pdf,data/raw/aaer/2017/AAER-3860.txt 2017,AAER-3859,2017-02-03,LR-23741,Ixia and Victor Alston,https://www.sec.gov/enforcement-litigation/litigation-releases/lr-23741,https://www.sec.gov/files/litigation/complaints/2017/comp23741.pdf,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2017&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2017/AAER-3859.txt 2017,AAER-3858,2017-02-03,33-10302|34-79971,Ixia and Victor Alston,https://www.sec.gov/files/litigation/admin/2017/33-10302.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2017&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2017/AAER-3858.pdf,data/raw/aaer/2017/AAER-3858.txt 2017,AAER-3857,2017-01-31,34-79903,"Aronson, David A., CPA",https://www.sec.gov/files/litigation/admin/2017/34-79903.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2017&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2017/AAER-3857.pdf,data/raw/aaer/2017/AAER-3857.txt 2017,AAER-3856,2017-01-26,34-79880,"Anderson Bradshaw PLLC, et al.",https://www.sec.gov/files/litigation/admin/2017/34-79880.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2017&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2017/AAER-3856.pdf,data/raw/aaer/2017/AAER-3856.txt 2017,AAER-3855,2017-01-23,33-10286|34-79857,"Overseas Shipholding Group, Inc. and Myles Robert Itkin",https://www.sec.gov/files/litigation/admin/2017/33-10286.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2017&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2017/AAER-3855.pdf,data/raw/aaer/2017/AAER-3855.txt 2017,AAER-3853,2017-01-23,34-79855,"Shelly R. McGuire, CPA",https://www.sec.gov/files/litigation/admin/2017/34-79855.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2017&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2017/AAER-3853.pdf,data/raw/aaer/2017/AAER-3853.txt 2017,AAER-3854,2017-01-23,34-79856,"Donald P. Jones, CPA",https://www.sec.gov/files/litigation/admin/2017/34-79856.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2017&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2017/AAER-3854.pdf,data/raw/aaer/2017/AAER-3854.txt 2017,AAER-3852,2017-01-19,34-79844,"HomeStreet, Inc. and Darrell Van Amen",https://www.sec.gov/files/litigation/admin/2017/34-79844.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2017&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2017/AAER-3852.pdf,data/raw/aaer/2017/AAER-3852.txt 2017,AAER-3846,2017-01-18,33-10282|34-79817,"Orthofix International N.V.; Jeffrey Hammel, CPA; Brian McCollum; Kenneth Mack and Bryan McMillan",https://www.sec.gov/files/litigation/admin/2017/33-10282.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2017&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2017/AAER-3846.pdf,data/raw/aaer/2017/AAER-3846.txt 2017,AAER-3845,2017-01-18,33-10281|34-79815,"Orthofix International N.V.; Jeffrey Hammel, CPA; Brian Mccollum; Kenneth Mack and Bryan Mcmillan",https://www.sec.gov/files/litigation/admin/2017/33-10281.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2017&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2017/AAER-3845.pdf,data/raw/aaer/2017/AAER-3845.txt 2017,AAER-3849,2017-01-18,33-10283|34-79823,MDC Partners Inc.,https://www.sec.gov/files/litigation/admin/2017/33-10283.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2017&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2017/AAER-3849.pdf,data/raw/aaer/2017/AAER-3849.txt 2017,AAER-3847,2017-01-18,34-79819,"Orthofix International N.V.; Jeffrey Hammel, CPA; Brian McCollum; Kenneth Mack and Bryan McMillan",https://www.sec.gov/files/litigation/admin/2017/34-79819.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2017&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2017/AAER-3847.pdf,data/raw/aaer/2017/AAER-3847.txt 2017,AAER-3848,2017-01-18,34-79820,"Orthofix International N.V.; Jeffrey Hammel, CPA; Brian McCollum; Kenneth Mack and Bryan McMillan",https://www.sec.gov/files/litigation/admin/2017/34-79820.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2017&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2017/AAER-3848.pdf,data/raw/aaer/2017/AAER-3848.txt 2017,AAER-3850,2017-01-18,34-79825,General Motors Company,https://www.sec.gov/files/litigation/admin/2017/34-79825.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2017&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2017/AAER-3850.pdf,data/raw/aaer/2017/AAER-3850.txt 2017,AAER-3851,2017-01-18,34-79828,Orthofix International N.V.,https://www.sec.gov/files/litigation/admin/2017/34-79828.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2017&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2017/AAER-3851.pdf,data/raw/aaer/2017/AAER-3851.txt 2017,AAER-3843,2017-01-12,34-79780,"Biomet, Inc.",https://www.sec.gov/files/litigation/admin/2017/34-79780.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2017&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2017/AAER-3843.pdf,data/raw/aaer/2017/AAER-3843.txt 2017,AAER-3844,2017-01-11,34-79772,"L3 Technologies, Inc.",https://www.sec.gov/files/litigation/admin/2017/34-79772.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2017&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2017/AAER-3844.pdf,data/raw/aaer/2017/AAER-3844.txt 2017,AAER-3842,2017-01-10,34-79765,Larry Lee Crawford (CPA),https://www.sec.gov/files/litigation/admin/2017/34-79765.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2017&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2017/AAER-3842.pdf,data/raw/aaer/2017/AAER-3842.txt 2017,AAER-3841,2017-01-06,34-79753,"Cadbury Limited and Mondelez International, Inc.",https://www.sec.gov/files/litigation/admin/2017/34-79753.pdf,https://www.sec.gov/files/litigation/admin/2017/34-79753-s.pdf,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2017&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2017/AAER-3841.pdf,data/raw/aaer/2017/AAER-3841.txt 2018,AAER-4012,2018-12-31,33-10601|34-84979,"Hertz Global Holdings, Inc. and the Hertz Corporation",https://www.sec.gov/files/litigation/admin/2018/33-10601.pdf,https://www.sec.gov/enforce/33-10601-s,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2018&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2018/AAER-4012.pdf,data/raw/aaer/2018/AAER-4012.txt 2018,AAER-4011,2018-12-26,34-84978,"Polycom, Inc.",https://www.sec.gov/files/litigation/admin/2018/34-84978.pdf,https://www.sec.gov/enforce/34-84978-s,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2018&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2018/AAER-4011.pdf,data/raw/aaer/2018/AAER-4011.txt 2018,AAER-4009,2018-12-26,34-84956,ADT Inc.,https://www.sec.gov/files/litigation/admin/2018/34-84956.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2018&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2018/AAER-4009.pdf,data/raw/aaer/2018/AAER-4009.txt 2018,AAER-4010,2018-12-26,34-84973,Centrais Elétricas Brasileiras S.A.,https://www.sec.gov/files/litigation/admin/2018/34-84973.pdf,https://www.sec.gov/enforce/34-84973-s,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2018&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2018/AAER-4010.pdf,data/raw/aaer/2018/AAER-4010.txt 2018,AAER-4006,2018-12-21,34-84912,"Aesoph, John J., CPA Bennett, Darren M., CPA",https://www.sec.gov/files/litigation/admin/2018/34-84912.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2018&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2018/AAER-4006.pdf,data/raw/aaer/2018/AAER-4006.txt 2018,AAER-4005,2018-12-21,34-84911,"Aesoph, John J., CPA Bennett, Darren M., CPA",https://www.sec.gov/files/litigation/admin/2018/34-84911.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2018&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2018/AAER-4005.pdf,data/raw/aaer/2018/AAER-4005.txt 2018,AAER-4008,2018-12-21,34-84921,"Mitchell J. Rubin, CPA and Michael Bernstein, CPA",https://www.sec.gov/files/litigation/admin/2018/34-84921.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2018&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2018/AAER-4008.pdf,data/raw/aaer/2018/AAER-4008.txt 2018,AAER-4007,2018-12-21,34-84920,"Crowe Horwath LLP, Joseph C. Macina, CPA and Kevin V. Wydra, CPA",https://www.sec.gov/files/litigation/admin/2018/34-84920.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2018&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2018/AAER-4007.pdf,data/raw/aaer/2018/AAER-4007.txt 2018,AAER-4004,2018-12-18,34-84850,"Takeshi ""Tyrone"" Uonaga",https://www.sec.gov/files/litigation/admin/2018/34-84850.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2018&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2018/AAER-4004.pdf,data/raw/aaer/2018/AAER-4004.txt 2018,AAER-4003,2018-12-18,34-84849,Paul A. Margis,https://www.sec.gov/files/litigation/admin/2018/34-84849.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2018&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2018/AAER-4003.pdf,data/raw/aaer/2018/AAER-4003.txt 2018,AAER-4002,2018-12-17,34-84829,Santander Consumer USA Holdings Inc.,https://www.sec.gov/files/litigation/admin/2018/34-84829.pdf,https://www.sec.gov/enforce/34-84829-s,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2018&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2018/AAER-4002.pdf,data/raw/aaer/2018/AAER-4002.txt 2018,AAER-3997,2018-12-11,34-84781,"The Hain Celestial Group, Inc.",https://www.sec.gov/files/litigation/admin/2018/34-84781.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2018&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2018/AAER-3997.pdf,data/raw/aaer/2018/AAER-3997.txt 2018,AAER-3998,2018-12-11,34-84782,Auscrete Corporation,https://www.sec.gov/files/litigation/admin/2018/34-84782.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2018&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2018/AAER-3998.pdf,data/raw/aaer/2018/AAER-3998.txt 2018,AAER-3999,2018-12-11,34-84783,Eastgate Biotech Corporation,https://www.sec.gov/files/litigation/admin/2018/34-84783.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2018&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2018/AAER-3999.pdf,data/raw/aaer/2018/AAER-3999.txt 2018,AAER-4000,2018-12-11,34-84784,"Frontier Oilfield Services, Inc.",https://www.sec.gov/files/litigation/admin/2018/34-84784.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2018&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2018/AAER-4000.pdf,data/raw/aaer/2018/AAER-4000.txt 2018,AAER-4001,2018-12-11,34-84785,Lotus Bio-Technology Development Corporation,https://www.sec.gov/files/litigation/admin/2018/34-84785.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2018&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2018/AAER-4001.pdf,data/raw/aaer/2018/AAER-4001.txt 2018,AAER-3996,2018-12-10,34-84763,Agria Corporation,https://www.sec.gov/files/litigation/admin/2018/34-84763.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2018&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2018/AAER-3996.pdf,data/raw/aaer/2018/AAER-3996.txt 2018,AAER-3995,2018-12-04,34-84718|IC-33314,"KCAP Financial, Inc.",https://www.sec.gov/files/litigation/admin/2018/34-84718.pdf,https://www.sec.gov/enforce/34-84718-s,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2018&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2018/AAER-3995.pdf,data/raw/aaer/2018/AAER-3995.txt 2018,AAER-3994,2018-11-19,34-84617,Vantage Drilling International,https://www.sec.gov/files/litigation/admin/2018/34-84617.pdf,https://www.sec.gov/enforce/34-84617-s,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2018&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2018/AAER-3994.pdf,data/raw/aaer/2018/AAER-3994.txt 2018,AAER-3993,2018-11-09,34-84562,"Pyxus International, Inc.",https://www.sec.gov/files/litigation/admin/2018/34-84562.pdf,https://www.sec.gov/enforce/34-84562-s,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2018&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2018/AAER-3993.pdf,data/raw/aaer/2018/AAER-3993.txt 2018,AAER-3992,2018-10-12,34-84419,"Richard J. Bertuglia, CPA, John W. Green, CPA and Lev Nagdimov, CPA",https://www.sec.gov/files/litigation/admin/2018/34-84419.pdf,https://www.sec.gov/enforce/34-84419-s,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2018&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2018/AAER-3992.pdf,data/raw/aaer/2018/AAER-3992.txt 2018,AAER-3991,2018-09-28,33-10564,"Mota Group, Inc. and Mota ""Michael"" Faro",https://www.sec.gov/files/litigation/admin/2018/33-10564.pdf,https://www.sec.gov/enforce/33-10564-s,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2018&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2018/AAER-3991.pdf,data/raw/aaer/2018/AAER-3991.txt 2018,AAER-3990,2018-09-28,34-84308,Stryker Corporation,https://www.sec.gov/files/litigation/admin/2018/34-84308.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2018&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2018/AAER-3990.pdf,data/raw/aaer/2018/AAER-3990.txt 2018,AAER-3989,2018-09-27,33-10561|34-84205,Petróleo Brasilerio and S.A. - Petrobras,https://www.sec.gov/files/litigation/admin/2018/33-10561.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2018&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2018/AAER-3989.pdf,data/raw/aaer/2018/AAER-3989.txt 2018,AAER-3988,2018-09-26,34-84291,Dhru Desai,https://www.sec.gov/files/litigation/admin/2018/34-84291.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2018&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2018/AAER-3988.pdf,data/raw/aaer/2018/AAER-3988.txt 2018,AAER-3987,2018-09-25,34-84281,"Lichter, Yu and Associates, Inc., et al.",https://www.sec.gov/files/litigation/admin/2018/34-84281.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2018&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2018/AAER-3987.pdf,data/raw/aaer/2018/AAER-3987.txt 2018,AAER-3986,2018-09-21,LR-24282,James Douglas Miller,https://www.sec.gov/enforcement-litigation/litigation-releases/lr-24282,https://www.sec.gov/files/litigation/complaints/2018/comp24282.pdf,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2018&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2018/AAER-3986.txt 2018,AAER-3978,2018-09-21,34-84251,Primoris Services Corporation,https://www.sec.gov/files/litigation/admin/2018/34-84251.pdf,https://www.sec.gov/enforce/34-84251-s,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2018&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2018/AAER-3978.pdf,data/raw/aaer/2018/AAER-3978.txt 2018,AAER-3981,2018-09-21,34-84258,"Cardiff Lexington Corporation (f/k/a Cardiff International, Inc.)",https://www.sec.gov/files/litigation/admin/2018/34-84258.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2018&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2018/AAER-3981.pdf,data/raw/aaer/2018/AAER-3981.txt 2018,AAER-3980,2018-09-21,33-10558,"Heartland Payment Systems, LLC, f/k/a Heartland Payment Systems, Inc. and Robert O. Carr",https://www.sec.gov/files/litigation/admin/2018/33-10558.pdf,https://www.sec.gov/enforce/33-10558-s,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2018&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2018/AAER-3980.pdf,data/raw/aaer/2018/AAER-3980.txt 2018,AAER-3979,2018-09-21,34-84252,"Dennis W. Hamilton, CPA",https://www.sec.gov/files/litigation/admin/2018/34-84252.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2018&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2018/AAER-3979.pdf,data/raw/aaer/2018/AAER-3979.txt 2018,AAER-3983,2018-09-21,34-84261,"Dasan Zhone Solutions, Inc.",https://www.sec.gov/files/litigation/admin/2018/34-84261.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2018&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2018/AAER-3983.pdf,data/raw/aaer/2018/AAER-3983.txt 2018,AAER-3985,2018-09-21,34-84263,"Infrax Systems, Inc.",https://www.sec.gov/files/litigation/admin/2018/34-84263.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2018&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2018/AAER-3985.pdf,data/raw/aaer/2018/AAER-3985.txt 2018,AAER-3982,2018-09-21,34-84260,"Cool Technologies, Inc.",https://www.sec.gov/files/litigation/admin/2018/34-84260.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2018&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2018/AAER-3982.pdf,data/raw/aaer/2018/AAER-3982.txt 2018,AAER-3984,2018-09-21,34-84262,First Hartford Corporation,https://www.sec.gov/files/litigation/admin/2018/34-84262.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2018&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2018/AAER-3984.pdf,data/raw/aaer/2018/AAER-3984.txt 2018,AAER-3977,2018-09-20,33-10557|34-84233,"Barrett Business Services, Inc. and Mark Cannon, CPA",https://www.sec.gov/files/litigation/admin/2018/33-10557.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2018&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2018/AAER-3977.pdf,data/raw/aaer/2018/AAER-3977.txt 2018,AAER-3974,2018-09-19,34-84205,Nasir Shakouri,https://www.sec.gov/files/litigation/admin/2018/34-84205.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2018&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2018/AAER-3974.pdf,data/raw/aaer/2018/AAER-3974.txt 2018,AAER-3973,2018-09-19,34-84198,"Bruton, Karen, CPA",https://www.sec.gov/files/litigation/admin/2018/34-84198.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2018&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2018/AAER-3973.pdf,data/raw/aaer/2018/AAER-3973.txt 2018,AAER-3975,2018-09-19,34-84206,Robert Torino,https://www.sec.gov/files/litigation/admin/2018/34-84206.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2018&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2018/AAER-3975.pdf,data/raw/aaer/2018/AAER-3975.txt 2018,AAER-3976,2018-09-19,34-84207,"Bronson L. Quon, CPA",https://www.sec.gov/files/litigation/admin/2018/34-84207.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2018&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2018/AAER-3976.pdf,data/raw/aaer/2018/AAER-3976.txt 2018,AAER-3972,2018-09-14,34-84131,"Wolf, Jennifer F., CPA",https://www.sec.gov/files/litigation/admin/2018/34-84131.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2018&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2018/AAER-3972.pdf,data/raw/aaer/2018/AAER-3972.txt 2018,AAER-3970,2018-09-13,34-84118|IA-5008,Holthouse Carlin & Van Trigt LLP,https://www.sec.gov/files/litigation/admin/2018/34-84118.pdf,https://www.sec.gov/enforce/34-84118-s,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2018&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2018/AAER-3970.pdf,data/raw/aaer/2018/AAER-3970.txt 2018,AAER-3971,2018-09-12,LR-24265,Adam C. Wasserman,https://www.sec.gov/enforcement-litigation/litigation-releases/lr-24265,https://www.sec.gov/files/litigation/complaints/2018/comp24265.pdf,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2018&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2018/AAER-3971.txt 2018,AAER-3969,2018-09-07,34-84055,"Ernst & Young LLP, Craig R. Fronckiewicz, CPA, and Sarah E. Adams, CPA",https://www.sec.gov/files/litigation/admin/2018/34-84055.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2018&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2018/AAER-3969.pdf,data/raw/aaer/2018/AAER-3969.txt 2018,AAER-3968,2018-09-06,34-84054,Joohyun Bahn and a/k/a Dennis Bahn,https://www.sec.gov/files/litigation/admin/2018/34-84054.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2018&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2018/AAER-3968.pdf,data/raw/aaer/2018/AAER-3968.txt 2018,AAER-3965,2018-09-04,34-84022,Michael J. Kipp,https://www.sec.gov/files/litigation/admin/2018/34-84022.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2018&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2018/AAER-3965.pdf,data/raw/aaer/2018/AAER-3965.txt 2018,AAER-3967,2018-09-04,34-84024,John Pierrard,https://www.sec.gov/files/litigation/admin/2018/34-84024.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2018&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2018/AAER-3967.pdf,data/raw/aaer/2018/AAER-3967.txt 2018,AAER-3966,2018-09-04,34-84023,"Joanne K. Viard, CPA",https://www.sec.gov/files/litigation/admin/2018/34-84023.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2018&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2018/AAER-3966.pdf,data/raw/aaer/2018/AAER-3966.txt 2018,AAER-3964,2018-09-04,34-84017,Sanofi,https://www.sec.gov/files/litigation/admin/2018/34-84017.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2018&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2018/AAER-3964.pdf,data/raw/aaer/2018/AAER-3964.txt 2018,AAER-3963,2018-08-30,34-84010,"Philip R. Jacoby, Jr.",https://www.sec.gov/files/litigation/admin/2018/34-84010.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2018&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2018/AAER-3963.pdf,data/raw/aaer/2018/AAER-3963.txt 2018,AAER-3962,2018-08-29,34-83993,"David Michael Naylor, CPA",https://www.sec.gov/files/litigation/admin/2018/34-83993.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2018&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2018/AAER-3962.pdf,data/raw/aaer/2018/AAER-3962.txt 2018,AAER-3961,2018-08-27,34-83948,"Legg Mason, Inc.",https://www.sec.gov/files/litigation/admin/2018/34-83948.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2018&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2018/AAER-3961.pdf,data/raw/aaer/2018/AAER-3961.txt 2018,AAER-3960,2018-08-20,34-83889,"Jennings, Joseph, CPA",https://www.sec.gov/files/litigation/admin/2018/34-83889.pdf,https://www.sec.gov/enforce/34-83889-s,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2018&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2018/AAER-3960.pdf,data/raw/aaer/2018/AAER-3960.txt 2018,AAER-3959,2018-08-17,34-83883,"Daniel H. Glick, CPA",https://www.sec.gov/files/litigation/admin/2018/34-83883.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2018&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2018/AAER-3959.pdf,data/raw/aaer/2018/AAER-3959.txt 2018,AAER-3958,2018-08-16,34-83858,Citigroup Inc.,https://www.sec.gov/files/litigation/admin/2018/34-83858.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2018&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2018/AAER-3958.pdf,data/raw/aaer/2018/AAER-3958.txt 2018,AAER-3957,2018-08-15,34-83854,"Lauren Zarsky, CPA",https://www.sec.gov/files/litigation/admin/2018/34-83854.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2018&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2018/AAER-3957.pdf,data/raw/aaer/2018/AAER-3957.txt 2018,AAER-3954,2018-08-08,34-83805,"Kevin M. Modany, CPA",https://www.sec.gov/files/litigation/admin/2018/34-83805.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2018&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2018/AAER-3954.pdf,data/raw/aaer/2018/AAER-3954.txt 2018,AAER-3956,2018-08-08,34-83807,"Ernst & Young LLP, et al.",https://www.sec.gov/files/litigation/admin/2018/34-83807.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2018&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2018/AAER-3956.pdf,data/raw/aaer/2018/AAER-3956.txt 2018,AAER-3955,2018-08-08,34-83806,"Daniel M. Fitzpatrick, CPA",https://www.sec.gov/files/litigation/admin/2018/34-83806.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2018&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2018/AAER-3955.pdf,data/raw/aaer/2018/AAER-3955.txt 2018,AAER-3953,2018-08-03,34-83772,"Kurt J. Bordian, CPA",https://www.sec.gov/files/litigation/admin/2018/34-83772.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2018&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2018/AAER-3953.pdf,data/raw/aaer/2018/AAER-3953.txt 2018,AAER-3952,2018-07-17,33-10519|34-83655,"Jay C. Lake, CPA",https://www.sec.gov/files/litigation/admin/2018/33-10519.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2018&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2018/AAER-3952.pdf,data/raw/aaer/2018/AAER-3952.txt 2018,AAER-3951,2018-07-12,34-83622,"Anton & Chia, LLP Wahl, Gregory A., CPA Deutchman, Michael, CPA Chung, Georgia, CPA Shek, Tommy, CPA",https://www.sec.gov/files/litigation/admin/2018/34-83622.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2018&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2018/AAER-3951.pdf,data/raw/aaer/2018/AAER-3951.txt 2018,AAER-3950,2018-07-12,34-83620,Patrick J. Gray,https://www.sec.gov/files/litigation/admin/2018/34-83620.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2018&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2018/AAER-3950.pdf,data/raw/aaer/2018/AAER-3950.txt 2018,AAER-3949,2018-07-10,33-10517|34-83612,"Advanced Drainage Systems, Inc. and Mark B. Sturgeon, CPA",https://www.sec.gov/files/litigation/admin/2018/33-10517.pdf,https://www.sec.gov/enforce/33-10517-s,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2018&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2018/AAER-3949.pdf,data/raw/aaer/2018/AAER-3949.txt 2018,AAER-3948,2018-07-05,34-83593,Credit Suisse Group AG,https://www.sec.gov/files/litigation/admin/2018/34-83593.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2018&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2018/AAER-3948.pdf,data/raw/aaer/2018/AAER-3948.txt 2018,AAER-3945,2018-07-02,LR-24181,"Axesstel, Inc., et al.",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-24181,https://www.sec.gov/files/litigation/complaints/2018/comp24181.pdf,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2018&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2018/AAER-3945.txt 2018,AAER-3947,2018-07-02,34-83581,The Dow Chemical Company,https://www.sec.gov/files/litigation/admin/2018/34-83581.pdf,https://www.sec.gov/enforce/34-83581-s,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2018&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2018/AAER-3947.pdf,data/raw/aaer/2018/AAER-3947.txt 2018,AAER-3946,2018-07-02,33-10516|34-83578,"KBR, Inc.",https://www.sec.gov/files/litigation/admin/2018/33-10516.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2018&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2018/AAER-3946.pdf,data/raw/aaer/2018/AAER-3946.txt 2018,AAER-3944,2018-07-02,34-83575,"Beam Inc., n/k/a Beam Suntory Inc.",https://www.sec.gov/files/litigation/admin/2018/34-83575.pdf,https://www.sec.gov/enforce/34-83575-s,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2018&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2018/AAER-3944.pdf,data/raw/aaer/2018/AAER-3944.txt 2018,AAER-3943,2018-06-14,34-83428,RSM US LLP,https://www.sec.gov/files/litigation/admin/2018/34-83428.pdf,https://www.sec.gov/enforce/34-83428-s,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2018&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2018/AAER-3943.pdf,data/raw/aaer/2018/AAER-3943.txt 2018,AAER-3942,2018-06-06,34-83391,"Michael J. Mona, Jr.",https://www.sec.gov/files/litigation/admin/2018/34-83391.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2018&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2018/AAER-3942.pdf,data/raw/aaer/2018/AAER-3942.txt 2018,AAER-3940,2018-05-04,34-83169,"Philip A. Pendergraft, et al.",https://www.sec.gov/files/litigation/admin/2018/34-83169.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2018&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2018/AAER-3940.pdf,data/raw/aaer/2018/AAER-3940.txt 2018,AAER-3939,2018-05-04,34-83168|IA-4906,"Winter, Kloman, Moter & Repp, S.C., et al.",https://www.sec.gov/files/litigation/admin/2018/34-83168.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2018&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2018/AAER-3939.pdf,data/raw/aaer/2018/AAER-3939.txt 2018,AAER-3941,2018-05-04,34-83170,"David T. Leboe, CPA",https://www.sec.gov/files/litigation/admin/2018/34-83170.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2018&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2018/AAER-3941.pdf,data/raw/aaer/2018/AAER-3941.txt 2018,AAER-3938,2018-04-30,34-83128,Panasonic Corporation,https://www.sec.gov/files/litigation/admin/2018/34-83128.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2018&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2018/AAER-3938.pdf,data/raw/aaer/2018/AAER-3938.txt 2018,AAER-3937,2018-04-24,33-10485|34-83096,Altaba Inc. and f/d/b/a Yahoo! Inc.,https://www.sec.gov/files/litigation/admin/2018/33-10485.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2018&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2018/AAER-3937.pdf,data/raw/aaer/2018/AAER-3937.txt 2018,AAER-3936,2018-04-23,34-83088,The Dun & Bradstreet Corporation,https://www.sec.gov/files/litigation/admin/2018/34-83088.pdf,https://www.sec.gov/enforce/34-83088-s,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2018&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2018/AAER-3936.pdf,data/raw/aaer/2018/AAER-3936.txt 2018,AAER-3935,2018-04-19,34-83067,"Medifirst Solutions, Inc. and Bruce J. Schoengood",https://www.sec.gov/files/litigation/admin/2018/34-83067.pdf,https://www.sec.gov/enforce/34-83067-s,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2018&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2018/AAER-3935.pdf,data/raw/aaer/2018/AAER-3935.txt 2018,AAER-3934,2018-04-12,33-10482|34-83036,"Li, Company, PC and Tony Zhicong Li, CPA",https://www.sec.gov/files/litigation/admin/2018/33-10482.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2018&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2018/AAER-3934.pdf,data/raw/aaer/2018/AAER-3934.txt 2018,AAER-3933,2018-04-09,33-10478|34-83017,"Philip John James, CA and Kevin Silverwood, CA",https://www.sec.gov/files/litigation/admin/2018/33-10478.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2018&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2018/AAER-3933.pdf,data/raw/aaer/2018/AAER-3933.txt 2018,AAER-3932,2018-03-27,33-10472|34-82950,"Maxwell Technologies, Inc., et al.",https://www.sec.gov/files/litigation/admin/2018/33-10472.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2018&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2018/AAER-3932.pdf,data/raw/aaer/2018/AAER-3932.txt 2018,AAER-3931,2018-03-26,LR-24082,"Akorn, Inc., Timothy Dick, and David Hebeda",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-24082,https://www.sec.gov/files/litigation/complaints/2018/comp24082.pdf,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2018&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2018/AAER-3931.txt 2018,AAER-3930,2018-03-26,34-82946,Kinross Gold Corporation,https://www.sec.gov/files/litigation/admin/2018/34-82946.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2018&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2018/AAER-3930.pdf,data/raw/aaer/2018/AAER-3930.txt 2018,AAER-3927,2018-03-13,34-82860,KPMG Inc.,https://www.sec.gov/files/litigation/admin/2018/34-82860.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2018&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2018/AAER-3927.pdf,data/raw/aaer/2018/AAER-3927.txt 2018,AAER-3926,2018-03-13,34-82859,BDO Canada LLP (f/k/a BDO Dunwoody LLP),https://www.sec.gov/files/litigation/admin/2018/34-82859.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2018&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2018/AAER-3926.pdf,data/raw/aaer/2018/AAER-3926.txt 2018,AAER-3929,2018-03-13,34-82862,KPMG,https://www.sec.gov/files/litigation/admin/2018/34-82862.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2018&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2018/AAER-3929.pdf,data/raw/aaer/2018/AAER-3929.txt 2018,AAER-3928,2018-03-13,34-82861,Deloitte & Touche Chartered Accountants,https://www.sec.gov/files/litigation/admin/2018/34-82861.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2018&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2018/AAER-3928.pdf,data/raw/aaer/2018/AAER-3928.txt 2018,AAER-3925,2018-03-09,34-82849,Elbit Imaging Ltd.,https://www.sec.gov/files/litigation/admin/2018/34-82849.pdf,https://www.sec.gov/enforce/34-82849-s,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2018&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2018/AAER-3925.pdf,data/raw/aaer/2018/AAER-3925.txt 2018,AAER-3924,2018-02-21,34-82744,"Alan Weinberg, CPA and Weinberg & Baer LLC",https://www.sec.gov/files/litigation/admin/2018/34-82744.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2018&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2018/AAER-3924.pdf,data/raw/aaer/2018/AAER-3924.txt 2018,AAER-3923,2018-02-16,LR-24051,"Sharone Perlstein, et al., Jonathan Strum, Alan Weinberg, et al.",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-24051,https://www.sec.gov/files/litigation/complaints/2018/comp-pr2018-21-perlstein-et-al.pdf|https://www.sec.gov/files/litigation/complaints/2018/comp-pr2018-21-strum.pdf|https://www.sec.gov/files/litigation/complaints/2018/comp-pr2018-21-weinberg.pdf,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2018&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2018/AAER-3923.txt 2018,AAER-3922,2018-02-16,34-82736,"Simcha Baer, CPA",https://www.sec.gov/files/litigation/admin/2018/34-82736.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2018&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2018/AAER-3922.pdf,data/raw/aaer/2018/AAER-3922.txt 2018,AAER-3921,2018-02-14,LR-24046,"Brian S. Block, et al.",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-24046,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2018&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2018/AAER-3921.txt 2018,AAER-3920,2018-02-14,34-82710,"Brian S. Block, CPA",https://www.sec.gov/files/litigation/admin/2018/34-82710.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2018&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2018/AAER-3920.pdf,data/raw/aaer/2018/AAER-3920.txt 2018,AAER-3919,2018-01-22,34-82557,"Sweet, Brian, CPA",https://www.sec.gov/files/litigation/admin/2018/34-82557.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2018&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2018/AAER-3919.pdf,data/raw/aaer/2018/AAER-3919.txt 2018,AAER-3918,2018-01-22,34-82556,"Holder, Cynthia, CPA Wada, Jeffrey, CPA Middendorf, David, CPA Whittle, Thomas, CPA Britt, David, CPA",https://www.sec.gov/files/litigation/admin/2018/34-82556.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2018&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2018/AAER-3918.pdf,data/raw/aaer/2018/AAER-3918.txt 2018,AAER-3917,2018-01-19,34-82554,"Justin Samuel Cary, CPA",https://www.sec.gov/files/litigation/admin/2018/34-82554.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2018&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2018/AAER-3917.pdf,data/raw/aaer/2018/AAER-3917.txt 2019,AAER-4110,2019-12-20,34-87812,Quantum Corporation,https://www.sec.gov/files/litigation/admin/2019/34-87812.pdf,https://www.sec.gov/enforce/34-87812-s,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2019&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2019/AAER-4110.pdf,data/raw/aaer/2019/AAER-4110.txt 2019,AAER-4108,2019-12-16,34-87750|IA-5418|IC-33715,Tim Leissner,https://www.sec.gov/files/litigation/admin/2019/34-87750.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2019&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2019/AAER-4108.pdf,data/raw/aaer/2019/AAER-4108.txt 2019,AAER-4107,2019-12-12,34-87732,Stonemor Partners L.P. and Stonemor GP LLC,https://www.sec.gov/files/litigation/admin/2019/34-87732.pdf,https://www.sec.gov/enforce/34-87732-s,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2019&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2019/AAER-4107.pdf,data/raw/aaer/2019/AAER-4107.txt 2019,AAER-4106,2019-12-05,33-10731|34-87670,"Jatindar Kapur, CPA",https://www.sec.gov/files/litigation/admin/2019/33-10731.pdf,https://www.sec.gov/enforce/33-10731-s,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2019&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2019/AAER-4106.pdf,data/raw/aaer/2019/AAER-4106.txt 2019,AAER-4105,2019-12-05,33-10730|34-87661,"Warren Clamen, CPA",https://www.sec.gov/files/litigation/admin/2019/33-10730.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2019&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2019/AAER-4105.pdf,data/raw/aaer/2019/AAER-4105.txt 2019,AAER-4104,2019-12-04,34-87657,"Raymon Holmdahl, CPA and Kanako Matsumoto, CPA",https://www.sec.gov/files/litigation/admin/2019/34-87657.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2019&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2019/AAER-4104.pdf,data/raw/aaer/2019/AAER-4104.txt 2019,AAER-4103,2019-11-29,34-87642,"Holder, Cynthia, CPA Wada, Jeffrey, CPA Middendorf, David, CPA Whittle, Thomas, CPA Britt, David, CPA",https://www.sec.gov/files/litigation/admin/2019/34-87642.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2019&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2019/AAER-4103.pdf,data/raw/aaer/2019/AAER-4103.txt 2019,AAER-4102,2019-11-25,34-87611,"Calumet Specialty Products Partners, L.P.",https://www.sec.gov/files/litigation/admin/2019/34-87611.pdf,https://www.sec.gov/enforce/34-87611-s,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2019&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2019/AAER-4102.pdf,data/raw/aaer/2019/AAER-4102.txt 2019,AAER-4101,2019-11-07,34-87484,"Pruitt, David, CPA",https://www.sec.gov/files/litigation/admin/2019/34-87484.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2019&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2019/AAER-4101.pdf,data/raw/aaer/2019/AAER-4101.txt 2019,AAER-4100,2019-10-11,33-10718,"John Busshaus, CPA",https://www.sec.gov/files/litigation/admin/2019/33-10718.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2019&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2019/AAER-4100.pdf,data/raw/aaer/2019/AAER-4100.txt 2019,AAER-4099,2019-10-10,34-87281,"Northwest Biotherapeutics, Inc.",https://www.sec.gov/files/litigation/admin/2019/34-87281.pdf,https://www.sec.gov/enforce/34-87281-s,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2019&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2019/AAER-4099.pdf,data/raw/aaer/2019/AAER-4099.txt 2019,AAER-4098,2019-09-30,34-87159,"Marla P. Manowitz, CPA, Thomas R. Vreeland, CPA and Kenneth J. Gralak, CPA",https://www.sec.gov/files/litigation/admin/2019/34-87159.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2019&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2019/AAER-4098.pdf,data/raw/aaer/2019/AAER-4098.txt 2019,AAER-4097,2019-09-30,34-87157,"Schulman Lobel Zand Katzen Williams & Blackman, LLP a/k/a Schulman Lobel LLP",https://www.sec.gov/files/litigation/admin/2019/34-87157.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2019&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2019/AAER-4097.pdf,data/raw/aaer/2019/AAER-4097.txt 2019,AAER-4096,2019-09-27,LR-24621,Mylan N.V.,https://www.sec.gov/enforcement-litigation/litigation-releases/lr-24621,https://www.sec.gov/files/litigation/complaints/2019/comp-pr2019-194.pdf,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2019&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2019/AAER-4096.txt 2019,AAER-4095,2019-09-27,33-10706|34-87134,FCA US LLC and Fiat Chrysler Automobiles N.V.,https://www.sec.gov/files/litigation/admin/2019/33-10706.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2019&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2019/AAER-4095.pdf,data/raw/aaer/2019/AAER-4095.txt 2019,AAER-4094,2019-09-26,33-10701|34-87129,"PPG Industries, Inc.",https://www.sec.gov/files/litigation/admin/2019/33-10701.pdf,https://www.sec.gov/enforce/33-10701-s,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2019&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2019/AAER-4094.pdf,data/raw/aaer/2019/AAER-4094.txt 2019,AAER-4093,2019-09-25,34-87102,"Toups, Michael P.",https://www.sec.gov/files/litigation/admin/2019/34-87102.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2019&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2019/AAER-4093.pdf,data/raw/aaer/2019/AAER-4093.txt 2019,AAER-4092,2019-09-24,33-10693|34-87070,Serge Matta,https://www.sec.gov/files/litigation/admin/2019/33-10693.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2019&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2019/AAER-4092.pdf,data/raw/aaer/2019/AAER-4092.txt 2019,AAER-4091,2019-09-24,33-10692|34-87069,"Comscore, Inc.",https://www.sec.gov/files/litigation/admin/2019/33-10692.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2019&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2019/AAER-4091.pdf,data/raw/aaer/2019/AAER-4091.txt 2019,AAER-4088,2019-09-23,LR-24606,Carlos Ghosn and Gregory L. Kelly,https://www.sec.gov/enforcement-litigation/litigation-releases/lr-24606,https://www.sec.gov/files/litigation/complaints/2019/comp24606.pdf,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2019&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2019/AAER-4088.txt 2019,AAER-4090,2019-09-23,34-87068,Subramanian Krishnan (CPA)(Corrected),https://www.sec.gov/files/litigation/admin/2019/34-87068.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2019&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2019/AAER-4090.pdf,data/raw/aaer/2019/AAER-4090.txt 2019,AAER-4089,2019-09-23,34-87063,"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",https://www.sec.gov/files/litigation/admin/2019/34-87063.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2019&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2019/AAER-4089.pdf,data/raw/aaer/2019/AAER-4089.txt 2019,AAER-4087,2019-09-23,34-87055,TechnipFMC plc.,https://www.sec.gov/files/litigation/admin/2019/34-87055.pdf,https://www.sec.gov/enforce/34-87055-s,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2019&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2019/AAER-4087.pdf,data/raw/aaer/2019/AAER-4087.txt 2019,AAER-4086,2019-09-23,34-87054,"Nissan Motor Co., Ltd.",https://www.sec.gov/files/litigation/admin/2019/34-87054.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2019&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2019/AAER-4086.pdf,data/raw/aaer/2019/AAER-4086.txt 2019,AAER-4085,2019-09-23,34-87053,"Brandon Sprankle, CPA",https://www.sec.gov/files/litigation/admin/2019/34-87053.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2019&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2019/AAER-4085.pdf,data/raw/aaer/2019/AAER-4085.txt 2019,AAER-4084,2019-09-23,34-87052,PricewaterhouseCoopers LLP,https://www.sec.gov/files/litigation/admin/2019/34-87052.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2019&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2019/AAER-4084.pdf,data/raw/aaer/2019/AAER-4084.txt 2019,AAER-4081,2019-09-20,34-87036,"The Bancorp, Inc.",https://www.sec.gov/files/litigation/admin/2019/34-87036.pdf,https://www.sec.gov/enforce/34-87036-s,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2019&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2019/AAER-4081.pdf,data/raw/aaer/2019/AAER-4081.txt 2019,AAER-4080,2019-09-20,34-87033,"Anton & Chia, LLP Wahl, Gregory A., CPA Deutchman, Michael, CPA Chung, Georgia, CPA Shek, Tommy, CPA",https://www.sec.gov/files/litigation/admin/2019/34-87033.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2019&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2019/AAER-4080.pdf,data/raw/aaer/2019/AAER-4080.txt 2019,AAER-4083,2019-09-20,34-87038,"Donald F. Mcgraw, Jr.",https://www.sec.gov/files/litigation/admin/2019/34-87038.pdf,https://www.sec.gov/enforce/34-87036-s,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2019&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2019/AAER-4083.pdf,data/raw/aaer/2019/AAER-4083.txt 2019,AAER-4082,2019-09-20,34-87037,James David Hilty,https://www.sec.gov/files/litigation/admin/2019/34-87037.pdf,https://www.sec.gov/enforce/34-87036-s,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2019&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2019/AAER-4082.pdf,data/raw/aaer/2019/AAER-4082.txt 2019,AAER-4078,2019-09-19,34-87007,"Kevyn N. Rakowski, CPA",https://www.sec.gov/files/litigation/admin/2019/34-87007.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2019&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2019/AAER-4078.pdf,data/raw/aaer/2019/AAER-4078.txt 2019,AAER-4079,2019-09-19,34-87032|IA-5357,David R. Gibson,https://www.sec.gov/files/litigation/admin/2019/34-87032.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2019&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2019/AAER-4079.pdf,data/raw/aaer/2019/AAER-4079.txt 2019,AAER-4077,2019-09-17,LR-24599,Tom Simeo,https://www.sec.gov/enforcement-litigation/litigation-releases/lr-24599,https://www.sec.gov/files/litigation/complaints/2019/comp24599.pdf,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2019&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2019/AAER-4077.txt 2019,AAER-4076,2019-09-16,33-10684|34-86971,"Marvell Technology Group, Ltd.",https://www.sec.gov/files/litigation/admin/2019/33-10684.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2019&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2019/AAER-4076.pdf,data/raw/aaer/2019/AAER-4076.txt 2019,AAER-4074,2019-09-13,34-86963,Sridhar Thiruvengadam,https://www.sec.gov/files/litigation/admin/2019/34-86963.pdf,https://www.sec.gov/enforce/34-86963-s,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2019&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2019/AAER-4074.pdf,data/raw/aaer/2019/AAER-4074.txt 2019,AAER-4075,2019-09-13,IA-5344,"ED Capital Management, LLC d/b/a Daniloff Capital Management, LLC and Elliot Daniloff a/k/a Ilya Olegovich Danilov",https://www.sec.gov/files/litigation/admin/2019/ia-5344.pdf,https://www.sec.gov/enforce/ia-5344-s,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2019&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2019/AAER-4075.pdf,data/raw/aaer/2019/AAER-4075.txt 2019,AAER-4073,2019-09-11,34-86924,"Robert D. Hesselgesser, CPA",https://www.sec.gov/files/litigation/admin/2019/34-86924.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2019&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2019/AAER-4073.pdf,data/raw/aaer/2019/AAER-4073.txt 2019,AAER-4072,2019-09-09,34-86903,"Beamish, Adrian D., CPA",https://www.sec.gov/files/litigation/admin/2019/34-86903.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2019&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2019/AAER-4072.pdf,data/raw/aaer/2019/AAER-4072.txt 2019,AAER-4071,2019-09-06,33-10681|34-86900,Abner Silva,https://www.sec.gov/files/litigation/admin/2019/33-10681.pdf,https://www.sec.gov/enforce/33-10681-s,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2019&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2019/AAER-4071.pdf,data/raw/aaer/2019/AAER-4071.txt 2019,AAER-4070,2019-09-05,33-10680|34-86889,Daniel Khesin,https://www.sec.gov/files/litigation/admin/2019/33-10680.pdf,https://www.sec.gov/enforce/33-10680-s,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2019&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2019/AAER-4070.pdf,data/raw/aaer/2019/AAER-4070.txt 2019,AAER-4068,2019-08-29,34-86804,Robin Smyth,https://www.sec.gov/files/litigation/admin/2019/34-86804.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2019&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2019/AAER-4068.pdf,data/raw/aaer/2019/AAER-4068.txt 2019,AAER-4069,2019-08-29,34-86812,"Juniper Networks, Inc.",https://www.sec.gov/files/litigation/admin/2019/34-86812.pdf,https://www.sec.gov/enforce/34-86812-s,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2019&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2019/AAER-4069.pdf,data/raw/aaer/2019/AAER-4069.txt 2019,AAER-4067,2019-08-27,34-86771,"Alan G. Heide, CPA",https://www.sec.gov/files/litigation/admin/2019/34-86771.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2019&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2019/AAER-4067.pdf,data/raw/aaer/2019/AAER-4067.txt 2019,AAER-4066,2019-08-27,34-86770|IA-5331,RSM US LLP (f/k/a McGladrey LLP),https://www.sec.gov/files/litigation/admin/2019/34-86770.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2019&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2019/AAER-4066.pdf,data/raw/aaer/2019/AAER-4066.txt 2019,AAER-4065,2019-08-22,34-86740,Deutsche Bank AG,https://www.sec.gov/files/litigation/admin/2019/34-86740.pdf,https://www.sec.gov/enforce/34-86740-s,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2019&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2019/AAER-4065.pdf,data/raw/aaer/2019/AAER-4065.txt 2019,AAER-4064,2019-08-21,34-86720,"Michael Filkoski, CPA and Scott Magnuson, CPA",https://www.sec.gov/files/litigation/admin/2019/34-86720.pdf,https://www.sec.gov/enforce/34-86720-s,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2019&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2019/AAER-4064.pdf,data/raw/aaer/2019/AAER-4064.txt 2019,AAER-4063,2019-08-07,34-86594,"Thomas W. Avent, Jr., CPA, Esq.",https://www.sec.gov/files/litigation/admin/2019/34-86594.pdf,https://www.sec.gov/files/litigation/litreleases/2019/lr24554.htm,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2019&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2019/AAER-4063.pdf,data/raw/aaer/2019/AAER-4063.txt 2019,AAER-4062,2019-08-05,34-86564,Nandu Thondavadi,https://www.sec.gov/files/litigation/admin/2019/34-86564.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2019&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2019/AAER-4062.pdf,data/raw/aaer/2019/AAER-4062.txt 2019,AAER-4061,2019-08-01,34-86538,Brixmor Property Group Inc.,https://www.sec.gov/files/litigation/admin/2019/34-86538.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2019&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2019/AAER-4061.pdf,data/raw/aaer/2019/AAER-4061.txt 2019,AAER-4060,2019-07-26,34-86495,"Nevanna Sacks, CPA",https://www.sec.gov/files/litigation/admin/2019/34-86495.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2019&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2019/AAER-4060.pdf,data/raw/aaer/2019/AAER-4060.txt 2019,AAER-4059,2019-07-16,34-86385,"Dov Weinstein, CPA and Dov Weinstein & Co., CPA",https://www.sec.gov/files/litigation/admin/2019/34-86385.pdf,https://www.sec.gov/enforce/34-86385-s,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2019&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2019/AAER-4059.pdf,data/raw/aaer/2019/AAER-4059.txt 2019,AAER-4058,2019-07-10,34-86350,"Thomas H. Laws, CPA",https://www.sec.gov/files/litigation/admin/2019/34-86350.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2019&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2019/AAER-4058.pdf,data/raw/aaer/2019/AAER-4058.txt 2019,AAER-4057,2019-07-01,34-86252,"Thomas Chang, CPA",https://www.sec.gov/files/litigation/admin/2019/34-86252.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2019&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2019/AAER-4057.pdf,data/raw/aaer/2019/AAER-4057.txt 2019,AAER-4056,2019-06-28,34-86240,"S. Jeffrey Jones, CPA",https://www.sec.gov/files/litigation/admin/2019/34-86240.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2019&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2019/AAER-4056.pdf,data/raw/aaer/2019/AAER-4056.txt 2019,AAER-4055,2019-06-28,34-86239,"R. Gordon Jones, CPA",https://www.sec.gov/files/litigation/admin/2019/34-86239.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2019&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2019/AAER-4055.pdf,data/raw/aaer/2019/AAER-4055.txt 2019,AAER-4054,2019-06-20,34-86159,Walmart Inc.,https://www.sec.gov/files/litigation/admin/2019/34-86159.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2019&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2019/AAER-4054.pdf,data/raw/aaer/2019/AAER-4054.txt 2019,AAER-4053,2019-06-17,34-86124,"Rodney A. Smith, Michael Santicchia, CPA, and Stephen D. Cheaney, CPA",https://www.sec.gov/files/litigation/admin/2019/34-86124.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2019&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2019/AAER-4053.pdf,data/raw/aaer/2019/AAER-4053.txt 2019,AAER-4052,2019-06-17,34-86123,"Rodney A. Smith, Michael Santicchia, CPA, and Stephen D. Cheaney, CPA",https://www.sec.gov/files/litigation/admin/2019/34-86123.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2019&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2019/AAER-4052.pdf,data/raw/aaer/2019/AAER-4052.txt 2019,AAER-4051,2019-06-17,34-86118,KPMG LLP,https://www.sec.gov/files/litigation/admin/2019/34-86118.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2019&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2019/AAER-4051.pdf,data/raw/aaer/2019/AAER-4051.txt 2019,AAER-4050,2019-06-14,34-86107,"David Vogel, CPA",https://www.sec.gov/files/litigation/admin/2019/34-86107.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2019&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2019/AAER-4050.pdf,data/raw/aaer/2019/AAER-4050.txt 2019,AAER-4049,2019-06-05,34-86034,"Pinnacle Accountancy Group, PLLC and Douglas W. Child, CPA",https://www.sec.gov/files/litigation/admin/2019/34-86034.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2019&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2019/AAER-4049.pdf,data/raw/aaer/2019/AAER-4049.txt 2019,AAER-4048,2019-06-04,34-86028,"Rand, Michael T.",https://www.sec.gov/files/litigation/admin/2019/34-86028.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2019&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2019/AAER-4048.pdf,data/raw/aaer/2019/AAER-4048.txt 2019,AAER-4047,2019-05-13,34-85847,"Bryan B. Long, CPA",https://www.sec.gov/files/litigation/admin/2019/34-85847.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2019&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2019/AAER-4047.pdf,data/raw/aaer/2019/AAER-4047.txt 2019,AAER-4046,2019-05-09,34-85819,Telefônica Brasil S.A.,https://www.sec.gov/files/litigation/admin/2019/34-85819.pdf,https://www.sec.gov/enforce/34-85819-s,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2019&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2019/AAER-4046.pdf,data/raw/aaer/2019/AAER-4046.txt 2019,AAER-4045,2019-05-03,33-10636|34-85767,GT Advanced Technologies Inc.,https://www.sec.gov/files/litigation/admin/2019/33-10636.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2019&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2019/AAER-4045.pdf,data/raw/aaer/2019/AAER-4045.txt 2019,AAER-4044,2019-04-25,34-85717,"Joseph S. Amundsen, CPA, Michael T. Remus, CPA and Michael Remus CPA. (Order)",https://www.sec.gov/files/litigation/opinions/2019/34-85717.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2019&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2019/AAER-4044.pdf,data/raw/aaer/2019/AAER-4044.txt 2019,AAER-4043,2019-04-23,34-85709,"Michael F. Cronin, CPA",https://www.sec.gov/files/litigation/admin/2019/34-85709.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2019&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2019/AAER-4043.pdf,data/raw/aaer/2019/AAER-4043.txt 2019,AAER-4041,2019-04-22,33-10632|34-85702,"Dov Zaidman, CPA, and ZBS Group LLP",https://www.sec.gov/files/litigation/admin/2019/33-10632.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2019&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2019/AAER-4041.pdf,data/raw/aaer/2019/AAER-4041.txt 2019,AAER-4042,2019-04-22,34-85703,David M. Martin CPA,https://www.sec.gov/files/litigation/admin/2019/34-85703.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2019&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2019/AAER-4042.pdf,data/raw/aaer/2019/AAER-4042.txt 2019,AAER-4040,2019-04-11,34-85630|IA-5222,"Karen Bruton and Hope Advisors, LLC (Order Regarding Further Proceedings)",https://www.sec.gov/files/litigation/opinions/2019/34-85630.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2019&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2019/AAER-4040.pdf,data/raw/aaer/2019/AAER-4040.txt 2019,AAER-4039,2019-04-10,33-10627|34-85582,Adam C. Derbyshire,https://www.sec.gov/files/litigation/admin/2019/33-10627.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2019&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2019/AAER-4039.pdf,data/raw/aaer/2019/AAER-4039.txt 2019,AAER-4037,2019-04-05,34-85518,"KLJ & Associates, LLP, Kent L. Jensen, CPA and Ronald A. Burgmeier, CPA",https://www.sec.gov/files/litigation/admin/2019/34-85518.pdf,https://www.sec.gov/enforce/34-85518-s,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2019&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2019/AAER-4037.pdf,data/raw/aaer/2019/AAER-4037.txt 2019,AAER-4038,2019-04-04,LR-24441,"Evan R. Kita, et al.",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-24441,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2019&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2019/AAER-4038.txt 2019,AAER-4036,2019-04-03,34-85496,"Evan R. Kita, CPA",https://www.sec.gov/files/litigation/admin/2019/34-85496.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2019&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2019/AAER-4036.pdf,data/raw/aaer/2019/AAER-4036.txt 2019,AAER-4035,2019-04-02,34-85483,"Kevin E. Brooks, CPA",https://www.sec.gov/files/litigation/admin/2019/34-85483.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2019&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2019/AAER-4035.pdf,data/raw/aaer/2019/AAER-4035.txt 2019,AAER-4034,2019-04-01,34-85478,"Wolf, Jennifer F., CPA",https://www.sec.gov/files/litigation/admin/2019/34-85478.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2019&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2019/AAER-4034.pdf,data/raw/aaer/2019/AAER-4034.txt 2019,AAER-4033,2019-03-29,34-85468,Fresenius Medical Care AG & Co. KGaA,https://www.sec.gov/files/litigation/admin/2019/34-85468.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2019&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2019/AAER-4033.pdf,data/raw/aaer/2019/AAER-4033.txt 2019,AAER-4032,2019-03-26,34-85423,"Joseph S. Amundsen, CPA, Michael T. Remus, CPA and Michael Remus CPA. (Notice Regarding Correspondence)",https://www.sec.gov/files/litigation/opinions/2019/34-85423.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2019&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2019/AAER-4032.pdf,data/raw/aaer/2019/AAER-4032.txt 2019,AAER-4031,2019-03-22,34-85398,"Judson F. ""Rick"" Hoover, CPA",https://www.sec.gov/files/litigation/admin/2019/34-85398.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2019&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2019/AAER-4031.pdf,data/raw/aaer/2019/AAER-4031.txt 2019,AAER-4030,2019-03-13,34-85310,"Joseph S. Amundsen, CPA, Michael T. Remus, CPA and Michael Remus CPA (Notice Regarding Correspondence)",https://www.sec.gov/files/litigation/opinions/2019/34-85310.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2019&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2019/AAER-4030.pdf,data/raw/aaer/2019/AAER-4030.txt 2019,AAER-4029,2019-03-11,34-85284,"Joseph S. Amundsen, CPA, Michael T. Remus, CPA and Michael Remus CPA. (Order)",https://www.sec.gov/files/litigation/opinions/2019/34-85284.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2019&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2019/AAER-4029.pdf,data/raw/aaer/2019/AAER-4029.txt 2019,AAER-4028,2019-03-06,34-85261,Mobile TeleSystems PJSC,https://www.sec.gov/files/litigation/admin/2019/34-85261.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2019&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2019/AAER-4028.pdf,data/raw/aaer/2019/AAER-4028.txt 2019,AAER-4027,2019-03-05,34-85250,"Joseph S. Amundsen, CPA, Michael T. Remus, CPA and Michael Remus CPA (Notice Regarding Correspondence)",https://www.sec.gov/files/litigation/opinions/2019/34-85250.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2019&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2019/AAER-4027.pdf,data/raw/aaer/2019/AAER-4027.txt 2019,AAER-4025,2019-03-01,34-85234,Arthur Viola,https://www.sec.gov/files/litigation/admin/2019/34-85234.pdf,https://www.sec.gov/enforce/34-85233-s,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2019&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2019/AAER-4025.pdf,data/raw/aaer/2019/AAER-4025.txt 2019,AAER-4024,2019-03-01,34-85233,"DLL CPAS, LLC and Debra Lee Lindaman, CPA",https://www.sec.gov/files/litigation/admin/2019/34-85233.pdf,https://www.sec.gov/enforce/34-85233-s,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2019&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2019/AAER-4024.pdf,data/raw/aaer/2019/AAER-4024.txt 2019,AAER-4026,2019-03-01,34-85237,"Joseph S. Amundsen, CPA, Michael T. Remus, CPA and Michael Remus CPA. (Order)",https://www.sec.gov/files/litigation/opinions/2019/34-85237.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2019&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2019/AAER-4026.pdf,data/raw/aaer/2019/AAER-4026.txt 2019,AAER-4023,2019-02-21,34-85171,"David Pruitt, CPA (Order Denying Motion to Amend the Order Instituting Proceedings)",https://www.sec.gov/files/litigation/opinions/2019/34-85171.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2019&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2019/AAER-4023.pdf,data/raw/aaer/2019/AAER-4023.txt 2019,AAER-4021,2019-02-15,34-85149,Cognizant Technology Solutions Corporation,https://www.sec.gov/files/litigation/admin/2019/34-85149.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2019&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2019/AAER-4021.pdf,data/raw/aaer/2019/AAER-4021.txt 2019,AAER-4022,2019-02-15,34-85159,Jeffrey M. Mattich,https://www.sec.gov/files/litigation/admin/2019/34-85159.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2019&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2019/AAER-4022.pdf,data/raw/aaer/2019/AAER-4022.txt 2019,AAER-4020,2019-02-13,34-85115,"Deloitte Touche Tohmatsu LLC, Futomichi Amano and Yuji Itagaki",https://www.sec.gov/files/litigation/admin/2019/34-85115.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2019&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2019/AAER-4020.pdf,data/raw/aaer/2019/AAER-4020.txt 2019,AAER-4019,2019-02-08,34-85081,"Amundsen, Joseph S., CPA Remus, Michael T., CPA Remus Michael, CPA",https://www.sec.gov/files/litigation/admin/2019/34-85081.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2019&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2019/AAER-4019.pdf,data/raw/aaer/2019/AAER-4019.txt 2019,AAER-4015,2019-01-29,34-84994,CytoDyn Inc.,https://www.sec.gov/files/litigation/admin/2019/34-84994.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2019&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2019/AAER-4015.pdf,data/raw/aaer/2019/AAER-4015.txt 2019,AAER-4016,2019-01-29,34-84995,"Lifeway Foods, Inc.",https://www.sec.gov/files/litigation/admin/2019/34-84995.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2019&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2019/AAER-4016.pdf,data/raw/aaer/2019/AAER-4016.txt 2019,AAER-4017,2019-01-29,34-84996,Grupo Simec S.A.B. de C.V.,https://www.sec.gov/files/litigation/admin/2019/34-84996.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2019&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2019/AAER-4017.pdf,data/raw/aaer/2019/AAER-4017.txt 2019,AAER-4018,2019-01-29,34-84998,"Digital Turbine, Inc.",https://www.sec.gov/files/litigation/admin/2019/34-84998.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2019&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2019/AAER-4018.pdf,data/raw/aaer/2019/AAER-4018.txt 2019,AAER-4014,2019-01-14,34-84983,"LBB & Associates Ltd., LLP Lopez, Carlos, CPA",https://www.sec.gov/files/litigation/admin/2019/34-84983.pdf,https://www.sec.gov/enforce/34-84983-s,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2019&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2019/AAER-4014.pdf,data/raw/aaer/2019/AAER-4014.txt 2019,AAER-4013,2019-01-09,34-84980|IA-5100,"Katz, Sapper & Miller, LLP and Scott C. Price, CPA",https://www.sec.gov/files/litigation/admin/2019/34-84980.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2019&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2019/AAER-4013.pdf,data/raw/aaer/2019/AAER-4013.txt 2020,AAER-4199,2020-12-17,33-10907|34-90714,Apex Global Brands Inc.,https://www.sec.gov/files/litigation/admin/2020/33-10907.pdf,https://www.sec.gov/enforce/33-10907-s,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2020&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2020/AAER-4199.pdf,data/raw/aaer/2020/AAER-4199.txt 2020,AAER-4200,2020-12-17,34-90716,"Jason Boling, CPA",https://www.sec.gov/files/litigation/admin/2020/34-90716.pdf,https://www.sec.gov/enforce/34-90716-s,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2020&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2020/AAER-4200.pdf,data/raw/aaer/2020/AAER-4200.txt 2020,AAER-4197,2020-12-17,34-90696,Laksha Bohra,https://www.sec.gov/files/litigation/admin/2020/34-90696.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2020&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2020/AAER-4197.pdf,data/raw/aaer/2020/AAER-4197.txt 2020,AAER-4198,2020-12-17,34-90699,"Mancera, et al.",https://www.sec.gov/files/litigation/admin/2020/34-90699.pdf,https://www.sec.gov/enforce/34-90699-s,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2020&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2020/AAER-4198.pdf,data/raw/aaer/2020/AAER-4198.txt 2020,AAER-4196,2020-12-14,33-10903|34-90664,"Belden Inc. and Dennis Wiser, CPA",https://www.sec.gov/files/litigation/admin/2020/33-10903.pdf,https://www.sec.gov/enforce/33-10903-s,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2020&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2020/AAER-4196.pdf,data/raw/aaer/2020/AAER-4196.txt 2020,AAER-4195,2020-12-10,34-90630,Mark E. Watson III,https://www.sec.gov/files/litigation/admin/2020/34-90630.pdf,https://www.sec.gov/enforce/34-90630-s,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2020&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2020/AAER-4195.pdf,data/raw/aaer/2020/AAER-4195.txt 2020,AAER-4194,2020-12-09,33-10899|34-90620,General Electric Company,https://www.sec.gov/files/litigation/admin/2020/33-10899.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2020&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2020/AAER-4194.pdf,data/raw/aaer/2020/AAER-4194.txt 2020,AAER-4193,2020-11-06,34-90369,Frank G. Mueller,https://www.sec.gov/files/litigation/admin/2020/34-90369.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2020&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2020/AAER-4193.pdf,data/raw/aaer/2020/AAER-4193.txt 2020,AAER-4192,2020-10-29,34-90281,"Steven L. Henning, CPA",https://www.sec.gov/files/litigation/admin/2020/34-90281.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2020&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2020/AAER-4192.pdf,data/raw/aaer/2020/AAER-4192.txt 2020,AAER-4191,2020-10-22,34-90243,"The Goldman Sachs Group, Inc.",https://www.sec.gov/files/litigation/admin/2020/34-90243.pdf,https://www.sec.gov/news/press-release/2020-265,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2020&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2020/AAER-4191.pdf,data/raw/aaer/2020/AAER-4191.txt 2020,AAER-4190,2020-10-15,34-90208,Andeavor LLC,https://www.sec.gov/files/litigation/admin/2020/34-90208.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2020&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2020/AAER-4190.pdf,data/raw/aaer/2020/AAER-4190.txt 2020,AAER-4186,2020-10-14,34-90166,"James DePalma, CPA",https://www.sec.gov/files/litigation/admin/2020/34-90166.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2020&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2020/AAER-4186.pdf,data/raw/aaer/2020/AAER-4186.txt 2020,AAER-4187,2020-10-14,34-90167,Daniel O'Neal,https://www.sec.gov/files/litigation/admin/2020/34-90167.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2020&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2020/AAER-4187.pdf,data/raw/aaer/2020/AAER-4187.txt 2020,AAER-4188,2020-10-14,34-90168,Allen Garner,https://www.sec.gov/files/litigation/admin/2020/34-90168.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2020&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2020/AAER-4188.pdf,data/raw/aaer/2020/AAER-4188.txt 2020,AAER-4189,2020-10-14,34-90170,"J&F Investimentos, S.A., JBS, S.A., Joesley Batista, Wesley Batista",https://www.sec.gov/files/litigation/admin/2020/34-90170.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2020&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2020/AAER-4189.pdf,data/raw/aaer/2020/AAER-4189.txt 2020,AAER-4185,2020-10-05,LR-24939,"Hill International, Inc. et al.",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-24939,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2020&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2020/AAER-4185.txt 2020,AAER-4184,2020-10-05,34-90089,"Nicholas Tornello, CPA",https://www.sec.gov/files/litigation/admin/2020/34-90089.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2020&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2020/AAER-4184.pdf,data/raw/aaer/2020/AAER-4184.txt 2020,AAER-4181,2020-09-30,33-10867|34-90050,"BGC Partners, Inc.",https://www.sec.gov/files/litigation/admin/2020/33-10867.pdf,https://www.sec.gov/enforce/33-10867-s,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2020&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2020/AAER-4181.pdf,data/raw/aaer/2020/AAER-4181.txt 2020,AAER-4183,2020-09-30,33-10868|34-90060,HP Inc.,https://www.sec.gov/files/litigation/admin/2020/33-10868.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2020&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2020/AAER-4183.pdf,data/raw/aaer/2020/AAER-4183.txt 2020,AAER-4182,2020-09-30,34-90052,Hilton Worldwide Holdings Inc.,https://www.sec.gov/files/litigation/admin/2020/34-90052.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2020&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2020/AAER-4182.pdf,data/raw/aaer/2020/AAER-4182.txt 2020,AAER-4180,2020-09-29,33-10863|34-90045,"Michael Schneider, CPA",https://www.sec.gov/files/litigation/admin/2020/33-10863.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2020&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2020/AAER-4180.pdf,data/raw/aaer/2020/AAER-4180.txt 2020,AAER-4179,2020-09-29,33-10862|34-90044,Stephen Harrison,https://www.sec.gov/files/litigation/admin/2020/33-10862.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2020&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2020/AAER-4179.pdf,data/raw/aaer/2020/AAER-4179.txt 2020,AAER-4178,2020-09-29,33-10861|34-90043,Andrew Rooke,https://www.sec.gov/files/litigation/admin/2020/33-10861.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2020&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2020/AAER-4178.pdf,data/raw/aaer/2020/AAER-4178.txt 2020,AAER-4177,2020-09-29,33-10860|34-90042,"Manitex International, Inc.",https://www.sec.gov/files/litigation/admin/2020/33-10860.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2020&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2020/AAER-4177.pdf,data/raw/aaer/2020/AAER-4177.txt 2020,AAER-4175,2020-09-28,33-10854|34-90018,"Interface, Inc., et al.",https://www.sec.gov/files/litigation/admin/2020/33-10854.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2020&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2020/AAER-4175.pdf,data/raw/aaer/2020/AAER-4175.txt 2020,AAER-4176,2020-09-28,34-90025,"Raymon Holmdahl, CPA and Kanako Matsumoto, CPA",https://www.sec.gov/files/litigation/admin/2020/34-90025.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2020&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2020/AAER-4176.pdf,data/raw/aaer/2020/AAER-4176.txt 2020,AAER-4174,2020-09-28,34-90017,Fulton Financial Corporation,https://www.sec.gov/files/litigation/admin/2020/34-90017.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2020&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2020/AAER-4174.pdf,data/raw/aaer/2020/AAER-4174.txt 2020,AAER-4173,2020-09-25,34-90010,"Lam D. Ha, CPA",https://www.sec.gov/files/litigation/admin/2020/34-90010.pdf,https://www.sec.gov/enforce/34-90008-s,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2020&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2020/AAER-4173.pdf,data/raw/aaer/2020/AAER-4173.txt 2020,AAER-4172,2020-09-25,34-90008,"James L. Thompson, CPA",https://www.sec.gov/files/litigation/admin/2020/34-90008.pdf,https://www.sec.gov/enforce/34-90008-s,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2020&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2020/AAER-4172.pdf,data/raw/aaer/2020/AAER-4172.txt 2020,AAER-4171,2020-09-25,34-90003,Aeon Global Health Corp.,https://www.sec.gov/files/litigation/admin/2020/34-90003.pdf,https://www.sec.gov/enforce/34-90003-s,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2020&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2020/AAER-4171.pdf,data/raw/aaer/2020/AAER-4171.txt 2020,AAER-4170,2020-09-24,LR-24915,"Revolution Lighting Technologies, Inc., et al.",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-24915,https://www.sec.gov/files/litigation/complaints/2020/comp-pr2020-221.pdf,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2020&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2020/AAER-4170.txt 2020,AAER-4169,2020-09-24,34-89984,"Power Solutions International, Inc.",https://www.sec.gov/files/litigation/admin/2020/34-89984.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2020&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2020/AAER-4169.pdf,data/raw/aaer/2020/AAER-4169.txt 2020,AAER-4168,2020-09-21,34-89936,"Steven L. Jenkins, CPA",https://www.sec.gov/files/litigation/admin/2020/34-89936.pdf,https://www.sec.gov/enforce/34-89935-s,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2020&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2020/AAER-4168.pdf,data/raw/aaer/2020/AAER-4168.txt 2020,AAER-4167,2020-09-14,34-89861,"Henry Seth Brock, CPA",https://www.sec.gov/files/litigation/admin/2020/34-89861.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2020&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2020/AAER-4167.pdf,data/raw/aaer/2020/AAER-4167.txt 2020,AAER-4166,2020-09-04,IA-5573,"SQN Capital Management, LLC",https://www.sec.gov/files/litigation/admin/2020/ia-5573.pdf,https://www.sec.gov/enforce/ia-5573-s,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2020&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2020/AAER-4166.pdf,data/raw/aaer/2020/AAER-4166.txt 2020,AAER-4165,2020-08-28,34-89704,Herbalife Nutrition Ltd.,https://www.sec.gov/files/litigation/admin/2020/34-89704.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2020&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2020/AAER-4165.pdf,data/raw/aaer/2020/AAER-4165.txt 2020,AAER-4164,2020-08-26,34-89677,BorgWarner Inc.,https://www.sec.gov/files/litigation/admin/2020/34-89677.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2020&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2020/AAER-4164.pdf,data/raw/aaer/2020/AAER-4164.txt 2020,AAER-4161,2020-08-25,33-10822|34-89656,"Super Micro Computer, Inc.",https://www.sec.gov/files/litigation/admin/2020/33-10822.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2020&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2020/AAER-4161.pdf,data/raw/aaer/2020/AAER-4161.txt 2020,AAER-4162,2020-08-25,34-89657,Howard Hideshima,https://www.sec.gov/files/litigation/admin/2020/34-89657.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2020&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2020/AAER-4162.pdf,data/raw/aaer/2020/AAER-4162.txt 2020,AAER-4163,2020-08-25,34-89658,Charles Liang,https://www.sec.gov/files/litigation/admin/2020/34-89658.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2020&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2020/AAER-4163.pdf,data/raw/aaer/2020/AAER-4163.txt 2020,AAER-4160,2020-08-14,LR-24869,Mark P. Frissora,https://www.sec.gov/enforcement-litigation/litigation-releases/lr-24869,https://www.sec.gov/files/litigation/complaints/2020/comp-pr2020-183.pdf,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2020&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2020/AAER-4160.txt 2020,AAER-4159,2020-08-13,34-89552,"Brian Dee Matlock, CPA",https://www.sec.gov/files/litigation/admin/2020/34-89552.pdf,https://www.sec.gov/enforce/34-89552-s,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2020&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2020/AAER-4159.pdf,data/raw/aaer/2020/AAER-4159.txt 2020,AAER-4158,2020-08-06,34-89489,World Acceptance Corporation,https://www.sec.gov/files/litigation/admin/2020/34-89489.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2020&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2020/AAER-4158.pdf,data/raw/aaer/2020/AAER-4158.txt 2020,AAER-4157,2020-08-05,33-10816,"Dittman, Scott M., CPA",https://www.sec.gov/files/litigation/admin/2020/33-10816.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2020&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2020/AAER-4157.pdf,data/raw/aaer/2020/AAER-4157.txt 2020,AAER-4156,2020-08-04,34-89475,"Anton & Chia, LLP Wahl, Gregory A., CPA Deutchman, Michael, CPA Chung, Georgia, CPA Shek, Tommy, CPA",https://www.sec.gov/files/litigation/admin/2020/34-89475.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2020&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2020/AAER-4156.pdf,data/raw/aaer/2020/AAER-4156.txt 2020,AAER-4155,2020-07-31,33-10812|34-89445,"Tanya R. Carro, CPA",https://www.sec.gov/files/litigation/admin/2020/33-10812.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2020&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2020/AAER-4155.pdf,data/raw/aaer/2020/AAER-4155.txt 2020,AAER-4154,2020-07-31,33-10810|34-89443,J. Michael Pearson,https://www.sec.gov/files/litigation/admin/2020/33-10810.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2020&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2020/AAER-4154.pdf,data/raw/aaer/2020/AAER-4154.txt 2020,AAER-4153,2020-07-31,33-10809|34-89442,"Valeant Pharmaceuticals International, Inc. and n/k/a Bausch Health Companies Inc.",https://www.sec.gov/files/litigation/admin/2020/33-10809.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2020&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2020/AAER-4153.pdf,data/raw/aaer/2020/AAER-4153.txt 2020,AAER-4152,2020-07-15,34-89326,Paul J. Konigsberg,https://www.sec.gov/files/litigation/admin/2020/34-89326.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2020&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2020/AAER-4152.pdf,data/raw/aaer/2020/AAER-4152.txt 2020,AAER-4151,2020-07-02,34-89214,"Alexion Pharmaceuticals, Inc.",https://www.sec.gov/files/litigation/admin/2020/34-89214.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2020&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2020/AAER-4151.pdf,data/raw/aaer/2020/AAER-4151.txt 2020,AAER-4150,2020-06-25,34-89149,Novartis AG,https://www.sec.gov/files/litigation/admin/2020/34-89149.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2020&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2020/AAER-4150.pdf,data/raw/aaer/2020/AAER-4150.txt 2020,AAER-4149,2020-06-23,33-10793|34-89133,"Vereit, Inc.",https://www.sec.gov/files/litigation/admin/2020/33-10793.pdf,https://www.sec.gov/enforce/33-10793-s,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2020&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2020/AAER-4149.pdf,data/raw/aaer/2020/AAER-4149.txt 2020,AAER-4148,2020-06-18,34-89099,"PLS, CPA, et al. (Order)",https://www.sec.gov/files/litigation/opinions/2020/34-89099.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2020&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2020/AAER-4148.pdf,data/raw/aaer/2020/AAER-4148.txt 2020,AAER-4147,2020-06-05,34-89023,"Jana Faith Kiena, CPA",https://www.sec.gov/files/litigation/admin/2020/34-89023.pdf,https://www.sec.gov/enforce/34-89023-s,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2020&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2020/AAER-4147.pdf,data/raw/aaer/2020/AAER-4147.txt 2020,AAER-4146,2020-06-04,34-89009,"Argo Group International Holdings, Ltd.",https://www.sec.gov/files/litigation/admin/2020/34-89009.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2020&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2020/AAER-4146.pdf,data/raw/aaer/2020/AAER-4146.txt 2020,AAER-4145,2020-06-03,34-88998,Christopher D. Larson (CPA),https://www.sec.gov/files/litigation/admin/2020/34-88998.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2020&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2020/AAER-4145.pdf,data/raw/aaer/2020/AAER-4145.txt 2020,AAER-4144,2020-05-22,IA-5508,"TSP Capital Management Group, LLC",https://www.sec.gov/files/litigation/admin/2020/ia-5508.pdf,https://www.sec.gov/enforce/ia-5508-s,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2020&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2020/AAER-4144.pdf,data/raw/aaer/2020/AAER-4144.txt 2020,AAER-4141,2020-05-18,34-88895,"Timothy Daly, CPA",https://www.sec.gov/files/litigation/admin/2020/34-88895.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2020&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2020/AAER-4141.pdf,data/raw/aaer/2020/AAER-4141.txt 2020,AAER-4143,2020-05-18,34-88897,"John Donovan, CPA",https://www.sec.gov/files/litigation/admin/2020/34-88897.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2020&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2020/AAER-4143.pdf,data/raw/aaer/2020/AAER-4143.txt 2020,AAER-4142,2020-05-18,34-88896,"Michael Bellach, CPA",https://www.sec.gov/files/litigation/admin/2020/34-88896.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2020&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2020/AAER-4142.pdf,data/raw/aaer/2020/AAER-4142.txt 2020,AAER-4140,2020-05-12,LR-24815,"TCA Fund Management Group Corp. and TCA Global Credit Fund GP, Ltd.",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-24815,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2020&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2020/AAER-4140.txt 2020,AAER-4139,2020-05-11,34-88851,"PLS, CPA, et al. (Order)",https://www.sec.gov/files/litigation/opinions/2020/34-88851.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2020&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2020/AAER-4139.pdf,data/raw/aaer/2020/AAER-4139.txt 2020,AAER-4138,2020-05-05,34-88808,"Jeffery A. Curran, CA",https://www.sec.gov/files/litigation/admin/2020/34-88808.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2020&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2020/AAER-4138.pdf,data/raw/aaer/2020/AAER-4138.txt 2020,AAER-4134,2020-05-01,34-88791,"Todd H. Takeyasu, CA",https://www.sec.gov/files/litigation/admin/2020/34-88791.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2020&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2020/AAER-4134.pdf,data/raw/aaer/2020/AAER-4134.txt 2020,AAER-4136,2020-05-01,34-88796,"PLS, CPA, et al. (Order Regarding Service)",https://www.sec.gov/files/litigation/opinions/2020/34-88796.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2020&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2020/AAER-4136.pdf,data/raw/aaer/2020/AAER-4136.txt 2020,AAER-4133,2020-04-28,LR-24809,"Penn West Petroleum Ltd., d/b/a Obsidian Energy Ltd., Todd H. Takeyasu, Jeffery A. Curran, and Waldemar Grab",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-24809,https://www.sec.gov/files/litigation/complaints/2020/comp24809.pdf,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2020&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2020/AAER-4133.txt 2020,AAER-4132,2020-04-28,34-88763,"William M. Aisenberg, CPA (Corrected)",https://www.sec.gov/files/litigation/admin/2020/34-88763.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2020&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2020/AAER-4132.pdf,data/raw/aaer/2020/AAER-4132.txt 2020,AAER-4132,2020-04-28,34-88762,"Ross, Sinclaire & Associates, LLC and Murray Sinclaire, Jr.",https://www.sec.gov/files/litigation/admin/2020/34-88762.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2020&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2020/AAER-4132.pdf,data/raw/aaer/2020/AAER-4132.txt 2020,AAER-4131,2020-04-24,34-88739,"PLS,, CPA a Professional Corporation Pls a/k/a, CPAS Park, Chang G., CPA Park, a/k/a Changgeun Lee, Joseph Yongyun, CPA Lee, a/k/a Yong Yun Lee, Juchi, CPA Fernandez, a/k/a Juchi Lee Lee, Ju-Chi Lee, Ju Chi Lee, Sue",https://www.sec.gov/files/litigation/admin/2020/34-88739.pdf,https://www.sec.gov/enforce/34-88739-s,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2020&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2020/AAER-4131.pdf,data/raw/aaer/2020/AAER-4131.txt 2020,AAER-4129,2020-04-22,34-88724,Brian M. Storms,https://www.sec.gov/files/litigation/admin/2020/34-88724.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2020&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2020/AAER-4129.pdf,data/raw/aaer/2020/AAER-4129.txt 2020,AAER-4126,2020-04-22,IA-5484,"N. Scott Gillis, CPA",https://www.sec.gov/files/litigation/admin/2020/ia-5484.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2020&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2020/AAER-4126.pdf,data/raw/aaer/2020/AAER-4126.txt 2020,AAER-4126,2020-04-22,IA-5482,Robert J. Jesenik,https://www.sec.gov/files/litigation/admin/2020/ia-5482.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2020&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2020/AAER-4126.pdf,data/raw/aaer/2020/AAER-4126.txt 2020,AAER-4128,2020-04-22,34-88723,"Kenneth D. Shifrin, CPA",https://www.sec.gov/files/litigation/admin/2020/34-88723.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2020&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2020/AAER-4128.pdf,data/raw/aaer/2020/AAER-4128.txt 2020,AAER-4127,2020-04-22,33-10775|34-88720,Brian L. Ferdinand,https://www.sec.gov/files/litigation/admin/2020/33-10775.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2020&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2020/AAER-4127.pdf,data/raw/aaer/2020/AAER-4127.txt 2020,AAER-4130,2020-04-22,34-88731,"Berman & Company, P.A., and Elliot Berman CPA, Berman, Elliot R., CPA Berman & Company, P.A.",https://www.sec.gov/files/litigation/admin/2020/34-88731.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2020&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2020/AAER-4130.pdf,data/raw/aaer/2020/AAER-4130.txt 2020,AAER-4125,2020-04-17,34-88686,"Brian Robert Sodi, CPA",https://www.sec.gov/files/litigation/admin/2020/34-88686.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2020&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2020/AAER-4125.pdf,data/raw/aaer/2020/AAER-4125.txt 2020,AAER-4125,2020-04-17,34-88680|IA-5481,James Arthur Young III,https://www.sec.gov/files/litigation/admin/2020/34-88680.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2020&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2020/AAER-4125.pdf,data/raw/aaer/2020/AAER-4125.txt 2020,AAER-4124,2020-04-17,34-88679,Eni S.p.A.,https://www.sec.gov/files/litigation/admin/2020/34-88679.pdf,https://www.sec.gov/enforce/34-88679-s,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2020&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2020/AAER-4124.pdf,data/raw/aaer/2020/AAER-4124.txt 2020,AAER-4123,2020-04-16,34-88659,"Frazer Frost LLP Woo, Susan, CPA Suen, Miranda, CPA",https://www.sec.gov/files/litigation/admin/2020/34-88659.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2020&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2020/AAER-4123.pdf,data/raw/aaer/2020/AAER-4123.txt 2020,AAER-4122,2020-04-15,34-88653,"Schulman Lobel Zand Katzen Williams & Blackman, LLP a/k/a Schulman Lobel LLP",https://www.sec.gov/files/litigation/admin/2020/34-88653.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2020&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2020/AAER-4122.pdf,data/raw/aaer/2020/AAER-4122.txt 2020,AAER-4121,2020-04-08,LR-24792,Jeffrey D. Cordes et al.,https://www.sec.gov/enforcement-litigation/litigation-releases/lr-24792,https://www.sec.gov/files/litigation/complaints/2020/comp24792.pdf,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2020&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2020/AAER-4121.txt 2020,AAER-4120,2020-03-20,34-88432,"Ronald Emma, CPA",https://www.sec.gov/files/litigation/admin/2020/34-88432.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2020&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2020/AAER-4120.pdf,data/raw/aaer/2020/AAER-4120.txt 2020,AAER-4119,2020-03-12,34-88377,"David G. Dreslin, CPA",https://www.sec.gov/files/litigation/admin/2020/34-88377.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2020&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2020/AAER-4119.pdf,data/raw/aaer/2020/AAER-4119.txt 2020,AAER-4118,2020-02-28,34-88303,"Cardinal Health, Inc.",https://www.sec.gov/files/litigation/admin/2020/34-88303.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2020&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2020/AAER-4118.pdf,data/raw/aaer/2020/AAER-4118.txt 2020,AAER-4117,2020-02-26,34-88287,RSM US LLP (f/k/a/ Mcgladrey LLP),https://www.sec.gov/files/litigation/admin/2020/34-88287.pdf,https://www.sec.gov/enforce/34-88287-s,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2020&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2020/AAER-4117.pdf,data/raw/aaer/2020/AAER-4117.txt 2020,AAER-4116,2020-02-06,34-88140,"LBB & Associates Ltd., LLP Lopez, Carlos, CPA",https://www.sec.gov/files/litigation/admin/2020/34-88140.pdf,https://www.sec.gov/enforce/34-88140-s,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2020&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2020/AAER-4116.pdf,data/raw/aaer/2020/AAER-4116.txt 2020,AAER-4115,2020-01-27,34-88048,"Steven M. Des Champs, CPA",https://www.sec.gov/files/litigation/admin/2020/34-88048.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2020&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2020/AAER-4115.pdf,data/raw/aaer/2020/AAER-4115.txt 2020,AAER-4114,2020-01-16,34-88001,"Joseph S. Amundsen, CPA, Michael T. Remus, CPA and Michael Remus, CPA (Corrected Order Granting Petitions for Review and Scheduling Briefs)",https://www.sec.gov/files/litigation/opinions/2020/34-88001.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2020&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2020/AAER-4114.pdf,data/raw/aaer/2020/AAER-4114.txt 2020,AAER-4112,2020-01-15,34-87969,"Holder, Cynthia, CPA Wada, Jeffrey, CPA Middendorf, David, CPA Whittle, Thomas, CPA Britt, David, CPA",https://www.sec.gov/files/litigation/admin/2020/34-87969.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2020&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2020/AAER-4112.pdf,data/raw/aaer/2020/AAER-4112.txt 2020,AAER-4113,2020-01-15,34-87970,"Holder, Cynthia, CPA Wada, Jeffrey, CPA Middendorf, David, CPA Whittle, Thomas, CPA Britt, David, CPA",https://www.sec.gov/files/litigation/admin/2020/34-87970.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2020&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2020/AAER-4113.pdf,data/raw/aaer/2020/AAER-4113.txt 2020,AAER-4111,2020-01-03,34-87884,"Robert A. Karmann, CPA",https://www.sec.gov/files/litigation/admin/2020/34-87884.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2020&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2020/AAER-4111.pdf,data/raw/aaer/2020/AAER-4111.txt 2021,AAER-4278,2021-12-30,34-93884,"Vicent C. Petrescu and Aka Vincen Petrescu, CPA",https://www.sec.gov/files/litigation/admin/2021/34-93884.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2021&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2021/AAER-4278.pdf,data/raw/aaer/2021/AAER-4278.txt 2021,AAER-4277,2021-12-15,LR-25289,"Sequential Brands Group, Inc.",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-25289,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2021&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2021/AAER-4277.txt 2021,AAER-4275,2021-12-13,34-93753,WEX Inc.,https://www.sec.gov/files/litigation/admin/2021/34-93753.pdf,http://www.sec.gov/enforce/34-93753-s,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2021&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2021/AAER-4275.pdf,data/raw/aaer/2021/AAER-4275.txt 2021,AAER-4276,2021-12-13,34-93756|IA-5922,"Stockman Kast Ryan & Co. LLP; Ellen S. Fisher, CPA; and David H. Kast, CPA (Stay Order)",https://www.sec.gov/files/litigation/opinions/2021/34-93756.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2021&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2021/AAER-4276.pdf,data/raw/aaer/2021/AAER-4276.txt 2021,AAER-4271,2021-12-10,34-93749,"Adam D. Bering, Esq.",https://www.sec.gov/files/litigation/admin/2021/34-93749.pdf,http://www.sec.gov/enforce/34-93749-s,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2021&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2021/AAER-4271.pdf,data/raw/aaer/2021/AAER-4271.txt 2021,AAER-4274,2021-12-10,34-93752,"Scott D. Clark, CPA",https://www.sec.gov/files/litigation/admin/2021/34-93752.pdf,http://www.sec.gov/enforce/34-93749-s,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2021&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2021/AAER-4274.pdf,data/raw/aaer/2021/AAER-4274.txt 2021,AAER-4273,2021-12-10,34-93751,"Philip S. Hurak, Esq.",https://www.sec.gov/files/litigation/admin/2021/34-93751.pdf,http://www.sec.gov/enforce/34-93749-s,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2021&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2021/AAER-4273.pdf,data/raw/aaer/2021/AAER-4273.txt 2021,AAER-4272,2021-12-10,34-93750,"Alan C. Greenwell, CPA",https://www.sec.gov/files/litigation/admin/2021/34-93750.pdf,http://www.sec.gov/enforce/34-93749-s,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2021&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2021/AAER-4272.pdf,data/raw/aaer/2021/AAER-4272.txt 2021,AAER-4270,2021-11-30,34-93682,"Monsanto Company, et al.",https://www.sec.gov/files/litigation/admin/2021/34-93682.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2021&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2021/AAER-4270.pdf,data/raw/aaer/2021/AAER-4270.txt 2021,AAER-4268,2021-11-22,33-11008|34-93645,ProPetro Holding Corp. and Dale Redman,https://www.sec.gov/files/litigation/admin/2021/33-11008.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2021&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2021/AAER-4268.pdf,data/raw/aaer/2021/AAER-4268.txt 2021,AAER-4269,2021-11-22,34-93647,Shannon D. Doyle,https://www.sec.gov/files/litigation/admin/2021/34-93647.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2021&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2021/AAER-4269.pdf,data/raw/aaer/2021/AAER-4269.txt 2021,AAER-4267,2021-11-12,34-93568,"William Wright, CPA",https://www.sec.gov/files/litigation/admin/2021/34-93568.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2021&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2021/AAER-4267.pdf,data/raw/aaer/2021/AAER-4267.txt 2021,AAER-4266,2021-11-10,34-93548,Douglas A. Roth,https://www.sec.gov/files/litigation/admin/2021/34-93548.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2021&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2021/AAER-4266.pdf,data/raw/aaer/2021/AAER-4266.txt 2021,AAER-4265,2021-11-09,34-93544,"Anton & Chia, LLP Wahl, Gregory A., CPA Deutchman, Michael, CPA Chung, Georgia, CPA Shek, Tommy, CPA",https://www.sec.gov/files/litigation/admin/2021/34-93544.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2021&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2021/AAER-4265.pdf,data/raw/aaer/2021/AAER-4265.txt 2021,AAER-4264,2021-10-15,34-93341,"Amyris, Inc.",https://www.sec.gov/files/litigation/admin/2021/34-93341.pdf,http://www.sec.gov/enforce/34-93341-s,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2021&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2021/AAER-4264.pdf,data/raw/aaer/2021/AAER-4264.txt 2021,AAER-4262,2021-09-30,33-10990|IA-5878,Donna M. Silverman,https://www.sec.gov/files/litigation/admin/2021/33-10990.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2021&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2021/AAER-4262.pdf,data/raw/aaer/2021/AAER-4262.txt 2021,AAER-4263,2021-09-30,33-10991|34-93200|IA-5879|IC-34391,Robert D. Press,https://www.sec.gov/files/litigation/admin/2021/33-10991.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2021&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2021/AAER-4263.pdf,data/raw/aaer/2021/AAER-4263.txt 2021,AAER-4260,2021-09-27,34-93136,"Reyes, Noe Corrales",https://www.sec.gov/files/litigation/admin/2021/34-93136.pdf,https://www.sec.gov/enforce/34-93136-s,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2021&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2021/AAER-4260.pdf,data/raw/aaer/2021/AAER-4260.txt 2021,AAER-4259,2021-09-27,34-93135,"Velasco, Carlos Javier Moctezuma",https://www.sec.gov/files/litigation/admin/2021/34-93135.pdf,https://www.sec.gov/enforce/34-93136-s,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2021&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2021/AAER-4259.pdf,data/raw/aaer/2021/AAER-4259.txt 2021,AAER-4258,2021-09-27,34-93133,"Ravindranathan Raghunathan, CPA and Craig A. Golding, CPA",https://www.sec.gov/files/litigation/admin/2021/34-93133.pdf,http://www.sec.gov/enforce/34-93133-s,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2021&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2021/AAER-4258.pdf,data/raw/aaer/2021/AAER-4258.txt 2021,AAER-4261,2021-09-27,34-93137,"Bátiz, Ramón Lafarga",https://www.sec.gov/files/litigation/admin/2021/34-93137.pdf,https://www.sec.gov/enforce/34-93136-s,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2021&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2021/AAER-4261.pdf,data/raw/aaer/2021/AAER-4261.txt 2021,AAER-4257,2021-09-24,34-93117,WPP plc,https://www.sec.gov/files/litigation/admin/2021/34-93117.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2021&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2021/AAER-4257.pdf,data/raw/aaer/2021/AAER-4257.txt 2021,AAER-4256,2021-09-21,34-93101,Peter Dichiara,https://www.sec.gov/files/litigation/admin/2021/34-93101.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2021&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2021/AAER-4256.pdf,data/raw/aaer/2021/AAER-4256.txt 2021,AAER-4255,2021-09-21,34-93092|IA-5870,"Stockman Kast Ryan & Co. LLP; Ellen S. Fisher, CPA; and David H. Kast, CPA (Order)",https://www.sec.gov/files/litigation/opinions/2021/34-93092.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2021&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2021/AAER-4255.pdf,data/raw/aaer/2021/AAER-4255.txt 2021,AAER-4253,2021-09-16,34-93014,"Richard J. Koch, CPA",https://www.sec.gov/files/litigation/admin/2021/34-93014.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2021&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2021/AAER-4253.pdf,data/raw/aaer/2021/AAER-4253.txt 2021,AAER-4254,2021-09-16,34-93018,John M. Williams,https://www.sec.gov/files/litigation/admin/2021/34-93018.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2021&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2021/AAER-4254.pdf,data/raw/aaer/2021/AAER-4254.txt 2021,AAER-4252,2021-09-15,34-93012,"Badree Komandur, et al.",https://www.sec.gov/files/litigation/admin/2021/34-93012.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2021&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2021/AAER-4252.pdf,data/raw/aaer/2021/AAER-4252.txt 2021,AAER-4251,2021-09-15,34-93005,"Brian Sweet, CPA (Notice That Initial Decision Has Become Final)",https://www.sec.gov/files/litigation/opinions/2021/34-93005.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2021&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2021/AAER-4251.pdf,data/raw/aaer/2021/AAER-4251.txt 2021,AAER-4250,2021-09-13,34-92944,Leonard R. Barr,https://www.sec.gov/files/litigation/admin/2021/34-92944.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2021&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2021/AAER-4250.pdf,data/raw/aaer/2021/AAER-4250.txt 2021,AAER-4249,2021-09-10,34-92939,"Paul L. Chancey, Jr. (Postponement Order)",https://www.sec.gov/files/litigation/opinions/2021/34-92939.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2021&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2021/AAER-4249.pdf,data/raw/aaer/2021/AAER-4249.txt 2021,AAER-4248,2021-09-03,33-10977|34-92874,The Kraft Heinz Co. and Eduardo Pelleissone (Corrected),https://www.sec.gov/files/litigation/admin/2021/33-10977.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2021&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2021/AAER-4248.pdf,data/raw/aaer/2021/AAER-4248.txt 2021,AAER-4247,2021-09-02,33-10975|34-92866,Pareteum Corporation,https://www.sec.gov/files/litigation/admin/2021/33-10975.pdf,https://www.sec.gov/enforce/33-10975-s,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2021&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2021/AAER-4247.pdf,data/raw/aaer/2021/AAER-4247.txt 2021,AAER-4246,2021-09-02,34-92859|IA-5844,"Stockman Kast Ryan & Co. LLP; Ellen S. Fisher, CPA; and David H. Kast, CPA (Order)",https://www.sec.gov/files/litigation/opinions/2021/34-92859.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2021&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2021/AAER-4246.pdf,data/raw/aaer/2021/AAER-4246.txt 2021,AAER-4245,2021-09-01,34-92835,Jonathan Brett Woodard,https://www.sec.gov/files/litigation/admin/2021/34-92835.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2021&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2021/AAER-4245.pdf,data/raw/aaer/2021/AAER-4245.txt 2021,AAER-4244,2021-08-24,33-10967|34-92735,"Healthcare Services Group, Inc., John C. Shea, CPA and Derya D. Warner",https://www.sec.gov/files/litigation/admin/2021/33-10967.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2021&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2021/AAER-4244.pdf,data/raw/aaer/2021/AAER-4244.txt 2021,AAER-4243,2021-08-23,34-92734,"Paul L. Chancey, Jr. (Protective Order)",https://www.sec.gov/files/litigation/opinions/2021/34-92734.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2021&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2021/AAER-4243.pdf,data/raw/aaer/2021/AAER-4243.txt 2021,AAER-4242,2021-08-16,34-92675,"Knauth, Christopher E., CPA",https://www.sec.gov/files/litigation/admin/2021/34-92675.pdf,https://www.sec.gov/enforce/34-92675-s,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2021&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2021/AAER-4242.pdf,data/raw/aaer/2021/AAER-4242.txt 2021,AAER-4241,2021-08-09,34-92611,Gary S. Klein,https://www.sec.gov/files/litigation/admin/2021/34-92611.pdf,https://www.sec.gov/enforce/34-92611-s,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2021&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2021/AAER-4241.pdf,data/raw/aaer/2021/AAER-4241.txt 2021,AAER-4238,2021-08-02,34-92539,"William G. Stiehl, CPA",https://www.sec.gov/files/litigation/admin/2021/34-92539.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2021&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2021/AAER-4238.pdf,data/raw/aaer/2021/AAER-4238.txt 2021,AAER-4239,2021-08-02,34-92540,"Ernst & Young LLP, et al.",https://www.sec.gov/files/litigation/admin/2021/34-92540.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2021&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2021/AAER-4239.pdf,data/raw/aaer/2021/AAER-4239.txt 2021,AAER-4240,2021-08-02,34-92551,"Paul L. Chancey, Jr. (Order)",https://www.sec.gov/files/litigation/opinions/2021/34-92551.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2021&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2021/AAER-4240.pdf,data/raw/aaer/2021/AAER-4240.txt 2021,AAER-4237,2021-07-30,34-92534|IA-5811,"Stockman Kast Ryan & Co. LLP; Ellen S. Fisher, CPA; and David H. Kast, CPA (Order)",https://www.sec.gov/files/litigation/opinions/2021/34-92534.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2021&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2021/AAER-4237.pdf,data/raw/aaer/2021/AAER-4237.txt 2021,AAER-4235,2021-07-28,34-92514,"Holder, Cynthia, CPA Wada, Jeffrey, CPA Middendorf, David, CPA Whittle, Thomas, CPA Britt, David, CPA",https://www.sec.gov/files/litigation/admin/2021/34-92514.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2021&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2021/AAER-4235.pdf,data/raw/aaer/2021/AAER-4235.txt 2021,AAER-4234,2021-07-28,34-92513,"Holder, Cynthia, CPA Wada, Jeffrey, CPA Middendorf, David, CPA Whittle, Thomas, CPA Britt, David, CPA",https://www.sec.gov/files/litigation/admin/2021/34-92513.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2021&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2021/AAER-4234.pdf,data/raw/aaer/2021/AAER-4234.txt 2021,AAER-4233,2021-07-26,34-92507,Michael Mortimer,https://www.sec.gov/files/litigation/admin/2021/34-92507.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2021&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2021/AAER-4233.pdf,data/raw/aaer/2021/AAER-4233.txt 2021,AAER-4232,2021-07-26,34-92503,"Steven A. Splain, CPA",https://www.sec.gov/files/litigation/admin/2021/34-92503.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2021&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2021/AAER-4232.pdf,data/raw/aaer/2021/AAER-4232.txt 2021,AAER-4231,2021-07-23,34-92482,"Christopher E. Knauth, CPA (Protective Order)",https://www.sec.gov/files/litigation/opinions/2021/34-92482.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2021&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2021/AAER-4231.pdf,data/raw/aaer/2021/AAER-4231.txt 2021,AAER-4228,2021-07-21,34-92455,"Tandy Leather Factory, Inc. and Shannon Greene, CPA",https://www.sec.gov/files/litigation/admin/2021/34-92455.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2021&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2021/AAER-4228.pdf,data/raw/aaer/2021/AAER-4228.txt 2021,AAER-4230,2021-07-21,34-92460,"Paul L. Chancey, Jr. (Order)",https://www.sec.gov/files/litigation/opinions/2021/34-92460.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2021&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2021/AAER-4230.pdf,data/raw/aaer/2021/AAER-4230.txt 2021,AAER-4229,2021-07-21,34-92458|IA-5784,"Stockman Kast Ryan & Co. LLP; Ellen S. Fisher, CPA; and David H. Kast, CPA (Order Regarding Service)",https://www.sec.gov/files/litigation/opinions/2021/34-92458.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2021&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2021/AAER-4229.pdf,data/raw/aaer/2021/AAER-4229.txt 2021,AAER-4227,2021-07-20,34-92447,"Shaun Greenwald, CPA",https://www.sec.gov/files/litigation/admin/2021/34-92447.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2021&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2021/AAER-4227.pdf,data/raw/aaer/2021/AAER-4227.txt 2021,AAER-4226,2021-07-13,34-92382|IA-5773,"Stockman Kast Ryan & Co. LLP. Ellen S. Fisher, CPA; Kast, David H., CPA",https://www.sec.gov/files/litigation/admin/2021/34-92382.pdf,https://www.sec.gov/enforce/34-92382-s,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2021&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2021/AAER-4226.pdf,data/raw/aaer/2021/AAER-4226.txt 2021,AAER-4225,2021-07-13,34-92378,"Chancey, Paul L. Jr., CPA",https://www.sec.gov/files/litigation/admin/2021/34-92378.pdf,https://www.sec.gov/enforce/34-92378-s,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2021&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2021/AAER-4225.pdf,data/raw/aaer/2021/AAER-4225.txt 2021,AAER-4224,2021-07-09,34-92361,"PLS,, CPA a Professional Corporation Pls a/k/a, CPAS Park, Chang G., CPA Park, a/k/a Changgeun Lee, Joseph Yongyun, CPA Lee, a/k/a Yong Yun Lee, Juchi, CPA Fernandez, a/k/a Juchi Lee Lee, Ju-Chi Lee, Ju Chi Lee, Sue",https://www.sec.gov/files/litigation/admin/2021/34-92361.pdf,https://www.sec.gov/enforce/34-92361-s,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2021&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2021/AAER-4224.pdf,data/raw/aaer/2021/AAER-4224.txt 2021,AAER-4223,2021-06-01,34-92076,"Christopher E. Knauth, CPA (Order)",https://www.sec.gov/files/litigation/opinions/2021/34-92076.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2021&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2021/AAER-4223.pdf,data/raw/aaer/2021/AAER-4223.txt 2021,AAER-4222,2021-05-24,34-91983,"PLS, CPA, et al. (Order)",https://www.sec.gov/files/litigation/opinions/2021/34-91983.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2021&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2021/AAER-4222.pdf,data/raw/aaer/2021/AAER-4222.txt 2021,AAER-4221,2021-05-07,34-91799,"Christopher E. Knauth, CPA (Order)",https://www.sec.gov/files/litigation/opinions/2021/34-91799.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2021&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2021/AAER-4221.pdf,data/raw/aaer/2021/AAER-4221.txt 2021,AAER-4220,2021-05-03,33-10940|34-91741,"Under Armour, Inc.",https://www.sec.gov/files/litigation/admin/2021/33-10940.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2021&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2021/AAER-4220.pdf,data/raw/aaer/2021/AAER-4220.txt 2021,AAER-4218,2021-04-29,34-91722,"Daniels Corporate Advisory Company, Inc.",https://www.sec.gov/files/litigation/admin/2021/34-91722.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2021&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2021/AAER-4218.pdf,data/raw/aaer/2021/AAER-4218.txt 2021,AAER-4219,2021-04-29,34-91723,"HQDA Elderly Life Network, Inc. (Corrected)",https://www.sec.gov/files/litigation/admin/2021/34-91723.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2021&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2021/AAER-4219.pdf,data/raw/aaer/2021/AAER-4219.txt 2021,AAER-4217,2021-04-29,34-91721,"Rokk3r, Inc.",https://www.sec.gov/files/litigation/admin/2021/34-91721.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2021&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2021/AAER-4217.pdf,data/raw/aaer/2021/AAER-4217.txt 2021,AAER-4216,2021-04-29,34-91719,Igen Networks Corp.,https://www.sec.gov/files/litigation/admin/2021/34-91719.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2021&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2021/AAER-4216.pdf,data/raw/aaer/2021/AAER-4216.txt 2021,AAER-4215,2021-04-29,34-91718,"Asta Funding, Inc.",https://www.sec.gov/files/litigation/admin/2021/34-91718.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2021&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2021/AAER-4215.pdf,data/raw/aaer/2021/AAER-4215.txt 2021,AAER-4214,2021-04-29,34-91717,"ShiftPixy, Inc.",https://www.sec.gov/files/litigation/admin/2021/34-91717.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2021&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2021/AAER-4214.pdf,data/raw/aaer/2021/AAER-4214.txt 2021,AAER-4213,2021-04-29,34-91716,"Trutankless, Inc.",https://www.sec.gov/files/litigation/admin/2021/34-91716.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2021&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2021/AAER-4213.pdf,data/raw/aaer/2021/AAER-4213.txt 2021,AAER-4212,2021-04-29,34-91715,"Fortem Resources, Inc.",https://www.sec.gov/files/litigation/admin/2021/34-91715.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2021&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2021/AAER-4212.pdf,data/raw/aaer/2021/AAER-4212.txt 2021,AAER-4211,2021-04-20,34-91615,"Christopher E. Knauth, CPA (Order)",https://www.sec.gov/files/litigation/opinions/2021/34-91615.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2021&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2021/AAER-4211.pdf,data/raw/aaer/2021/AAER-4211.txt 2021,AAER-4210,2021-04-19,IA-5723,"Martin Silver, CPA",https://www.sec.gov/files/litigation/admin/2021/ia-5723.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2021&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2021/AAER-4210.pdf,data/raw/aaer/2021/AAER-4210.txt 2021,AAER-4208,2021-04-12,34-91536,"Ernst & Young LLP, Craig R. Fronckiewicz, CPA, and Sarah E. Adams, CPA",https://www.sec.gov/files/litigation/admin/2021/34-91536.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2021&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2021/AAER-4208.pdf,data/raw/aaer/2021/AAER-4208.txt 2021,AAER-4209,2021-04-12,34-91540,"Christopher E. Knauth, CPA (Order Regarding Service)",https://www.sec.gov/files/litigation/opinions/2021/34-91540.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2021&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2021/AAER-4209.pdf,data/raw/aaer/2021/AAER-4209.txt 2021,AAER-4207,2021-04-05,34-91475,"Knauth, Christopher E., CPA",https://www.sec.gov/files/litigation/admin/2021/34-91475.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2021&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2021/AAER-4207.pdf,data/raw/aaer/2021/AAER-4207.txt 2021,AAER-4206,2021-03-22,34-91381,"Gregory A. Wahl, CPA Michael Deutchman, CPA and Georgia Chung, CPA (Order Granting Petition for Review and Scheduling Briefs)",https://www.sec.gov/files/litigation/opinions/2021/34-91381.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2021&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2021/AAER-4206.pdf,data/raw/aaer/2021/AAER-4206.txt 2021,AAER-4204,2021-02-23,34-91185,"Christopher L. Stanley, CPA",https://www.sec.gov/files/litigation/admin/2021/34-91185.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2021&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2021/AAER-4204.pdf,data/raw/aaer/2021/AAER-4204.txt 2021,AAER-4205,2021-02-23,34-91186,"Jennifer M. Stewart, CPA",https://www.sec.gov/files/litigation/admin/2021/34-91186.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2021&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2021/AAER-4205.pdf,data/raw/aaer/2021/AAER-4205.txt 2021,AAER-4203,2021-02-16,34-91131,"Edward T. Kelly, CPA",https://www.sec.gov/files/litigation/admin/2021/34-91131.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2021&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2021/AAER-4203.pdf,data/raw/aaer/2021/AAER-4203.txt 2021,AAER-4202,2021-02-02,33-10925|34-91042,Joseph Jackson and Colm Callan,https://www.sec.gov/files/litigation/admin/2021/33-10925.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2021&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2021/AAER-4202.pdf,data/raw/aaer/2021/AAER-4202.txt 2021,AAER-4201,2021-01-08,34-90875,Deutsche Bank AG,https://www.sec.gov/files/litigation/admin/2021/34-90875.pdf,https://www.sec.gov/enforce/34-90875-s,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2021&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2021/AAER-4201.pdf,data/raw/aaer/2021/AAER-4201.txt 2022,AAER-4368,2022-12-19,34-96529,Honeywell International Inc. (Corrected),https://www.sec.gov/files/litigation/admin/2022/34-96529.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2022&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2022/AAER-4368.pdf,data/raw/aaer/2022/AAER-4368.txt 2022,AAER-4367,2022-11-18,34-96349,Daniel Moser,https://www.sec.gov/files/litigation/admin/2022/34-96349.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2022&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2022/AAER-4367.pdf,data/raw/aaer/2022/AAER-4367.txt 2022,AAER-4366,2022-11-17,34-96347,"Tang, Jason Jianxun, CPA",https://www.sec.gov/files/litigation/admin/2022/34-96347.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2022&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2022/AAER-4366.pdf,data/raw/aaer/2022/AAER-4366.txt 2022,AAER-4365,2022-11-16,34-96325,Ira S. Viener (Second Order Regarding Service),https://www.sec.gov/files/litigation/opinions/2022/34-96325.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2022&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2022/AAER-4365.pdf,data/raw/aaer/2022/AAER-4365.txt 2022,AAER-4364,2022-11-10,33-11133|34-96299,"Chen, Andy Chin Fong, CPA",https://www.sec.gov/files/litigation/admin/2022/33-11133.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2022&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2022/AAER-4364.pdf,data/raw/aaer/2022/AAER-4364.txt 2022,AAER-4363,2022-11-04,34-96235,Scott David Mahoney,https://www.sec.gov/files/litigation/admin/2022/34-96235.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2022&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2022/AAER-4363.pdf,data/raw/aaer/2022/AAER-4363.txt 2022,AAER-4362,2022-11-03,34-96224,"Ira S. Viener, CPA (Order)",https://www.sec.gov/files/litigation/opinions/2022/34-96224.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2022&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2022/AAER-4362.pdf,data/raw/aaer/2022/AAER-4362.txt 2022,AAER-4360,2022-11-01,33-11129|34-96193,Koppers Holdings Inc.,https://www.sec.gov/files/litigation/admin/2022/33-11129.pdf,http://www.sec.gov/enforce/33-11129-s,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2022&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2022/AAER-4360.pdf,data/raw/aaer/2022/AAER-4360.txt 2022,AAER-4361,2022-11-01,34-96196,"Gregory A. Wahl, CPA, Michael Deutchman, CPA and Georgia Chung, CPA (Order Extending Time to Issue Decision)",https://www.sec.gov/files/litigation/opinions/2022/34-96196.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2022&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2022/AAER-4361.pdf,data/raw/aaer/2022/AAER-4361.txt 2022,AAER-4359,2022-10-25,34-96153,"Scott A. Woodward, CPA",https://www.sec.gov/files/litigation/admin/2022/34-96153.pdf,http://www.sec.gov/enforce/34-96153-s,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2022&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2022/AAER-4359.pdf,data/raw/aaer/2022/AAER-4359.txt 2022,AAER-4358,2022-10-24,33-11124|34-96138,"William Hilson, CPA, CA",https://www.sec.gov/files/litigation/admin/2022/33-11124.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2022&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2022/AAER-4358.pdf,data/raw/aaer/2022/AAER-4358.txt 2022,AAER-4357,2022-10-24,33-11123|34-96137,Cronos Group Inc.,https://www.sec.gov/files/litigation/admin/2022/33-11123.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2022&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2022/AAER-4357.pdf,data/raw/aaer/2022/AAER-4357.txt 2022,AAER-4356,2022-10-21,34-96127,"Abrahams, Joshua, CPA",https://www.sec.gov/files/litigation/admin/2022/34-96127.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2022&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2022/AAER-4356.pdf,data/raw/aaer/2022/AAER-4356.txt 2022,AAER-4355,2022-10-21,33-11122|34-96126,"Mattel, Inc.",https://www.sec.gov/files/litigation/admin/2022/33-11122.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2022&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2022/AAER-4355.pdf,data/raw/aaer/2022/AAER-4355.txt 2022,AAER-4354,2022-10-13,34-96071,"Badree Komandur, et al.",https://www.sec.gov/files/litigation/admin/2022/34-96071.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2022&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2022/AAER-4354.pdf,data/raw/aaer/2022/AAER-4354.txt 2022,AAER-4352,2022-10-04,LR-25549,"Steven H. Davis, et. al",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-25549,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2022&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2022/AAER-4352.txt 2022,AAER-4353,2022-10-04,34-95980,"Ira S. Viener, CPA (Order Regarding Service)",https://www.sec.gov/files/litigation/opinions/2022/34-95980.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2022&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2022/AAER-4353.pdf,data/raw/aaer/2022/AAER-4353.txt 2022,AAER-4351,2022-09-30,LR-25543,Daniel Moser,https://www.sec.gov/enforcement-litigation/litigation-releases/lr-25543,https://www.sec.gov/files/litigation/complaints/2022/comp25543.pdf,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2022&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2022/AAER-4351.txt 2022,AAER-4346,2022-09-30,34-95948,RSM US LLP,https://www.sec.gov/files/litigation/admin/2022/34-95948.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2022&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2022/AAER-4346.pdf,data/raw/aaer/2022/AAER-4346.txt 2022,AAER-4345,2022-09-30,33-11111|34-95947,Lisa Sanford,https://www.sec.gov/files/litigation/admin/2022/33-11111.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2022&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2022/AAER-4345.pdf,data/raw/aaer/2022/AAER-4345.txt 2022,AAER-4348,2022-09-30,34-95952,Anthony G. Roth,https://www.sec.gov/files/litigation/admin/2022/34-95952.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2022&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2022/AAER-4348.pdf,data/raw/aaer/2022/AAER-4348.txt 2022,AAER-4347,2022-09-30,34-95949,"Steven Kirn, CPA, Michael Piqueira, CPA and Richard Condon, CPA",https://www.sec.gov/files/litigation/admin/2022/34-95949.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2022&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2022/AAER-4347.pdf,data/raw/aaer/2022/AAER-4347.txt 2022,AAER-4349,2022-09-30,34-95958,"BrookWeiner, et al.",https://www.sec.gov/files/litigation/admin/2022/34-95958.pdf,http://www.sec.gov/enforce/34-95958-s,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2022&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2022/AAER-4349.pdf,data/raw/aaer/2022/AAER-4349.txt 2022,AAER-4350,2022-09-30,34-95959,"Berkower LLC; Michael G. Mullen, CPA; and Maurice Berkower, CPA",https://www.sec.gov/files/litigation/admin/2022/34-95959.pdf,http://www.sec.gov/enforce/34-95958-s,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2022&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2022/AAER-4350.pdf,data/raw/aaer/2022/AAER-4350.txt 2022,AAER-4343,2022-09-29,34-95943,Tupperware Brands Corporation,https://www.sec.gov/files/litigation/admin/2022/34-95943.pdf,http://www.sec.gov/enforce/34-95943-s,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2022&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2022/AAER-4343.pdf,data/raw/aaer/2022/AAER-4343.txt 2022,AAER-4342,2022-09-29,34-95938,"Deloitte Touche Tohmatsu Certified Public Accountants, LLP",https://www.sec.gov/files/litigation/admin/2022/34-95938.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2022&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2022/AAER-4342.pdf,data/raw/aaer/2022/AAER-4342.txt 2022,AAER-4344,2022-09-29,33-11110|34-95944,Barclays PLC and Barclays Bank PLC,https://www.sec.gov/files/litigation/admin/2022/33-11110.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2022&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2022/AAER-4344.pdf,data/raw/aaer/2022/AAER-4344.txt 2022,AAER-4341,2022-09-23,LR-25517,"James R. Thompson, et al.",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-25517,https://www.sec.gov/files/litigation/complaints/2022/comp25517.pdf,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2022&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2022/AAER-4341.txt 2022,AAER-4339,2022-09-23,34-95887,Friedman LLP,https://www.sec.gov/files/litigation/admin/2022/34-95887.pdf,http://www.sec.gov/enforce/34-95887-s,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2022&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2022/AAER-4339.pdf,data/raw/aaer/2022/AAER-4339.txt 2022,AAER-4340,2022-09-23,33-11107|34-95889,"Compass Minerals International, Inc.",https://www.sec.gov/files/litigation/admin/2022/33-11107.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2022&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2022/AAER-4340.pdf,data/raw/aaer/2022/AAER-4340.txt 2022,AAER-4338,2022-09-22,34-95884,"Viener, Ira S., CPA",https://www.sec.gov/files/litigation/admin/2022/34-95884.pdf,http://www.sec.gov/enforce/34-95884-s,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2022&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2022/AAER-4338.pdf,data/raw/aaer/2022/AAER-4338.txt 2022,AAER-4336,2022-09-21,34-95852,"Terrence J. Walton, CPA",https://www.sec.gov/files/litigation/admin/2022/34-95852.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2022&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2022/AAER-4336.pdf,data/raw/aaer/2022/AAER-4336.txt 2022,AAER-4337,2022-09-21,34-95856,Manuel A. Romero,https://www.sec.gov/files/litigation/admin/2022/34-95856.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2022&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2022/AAER-4337.pdf,data/raw/aaer/2022/AAER-4337.txt 2022,AAER-4335,2022-09-19,34-95833,"Matthew W. Dreyer, CPA",https://www.sec.gov/files/litigation/admin/2022/34-95833.pdf,http://www.sec.gov/enforce/34-95833-s,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2022&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2022/AAER-4335.pdf,data/raw/aaer/2022/AAER-4335.txt 2022,AAER-4334,2022-09-14,34-95767,"Badree Komandur, et al.",https://www.sec.gov/files/litigation/admin/2022/34-95767.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2022&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2022/AAER-4334.pdf,data/raw/aaer/2022/AAER-4334.txt 2022,AAER-4333,2022-09-12,33-11099|34-95744,"VMware, Inc.",https://www.sec.gov/files/litigation/admin/2022/33-11099.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2022&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2022/AAER-4333.pdf,data/raw/aaer/2022/AAER-4333.txt 2022,AAER-4332,2022-09-08,IA-6107,"Charles Pratt & Company, LLC",https://www.sec.gov/files/litigation/admin/2022/ia-6107.pdf,http://www.sec.gov/enforce/ia-6107-s,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2022&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2022/AAER-4332.pdf,data/raw/aaer/2022/AAER-4332.txt 2022,AAER-4331,2022-09-02,LR-25497,David Pope,https://www.sec.gov/enforcement-litigation/litigation-releases/lr-25497,https://www.sec.gov/files/litigation/complaints/2022/comp25497.pdf,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2022&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2022/AAER-4331.txt 2022,AAER-4330,2022-09-02,34-95663,CHS Inc.,https://www.sec.gov/files/litigation/admin/2022/34-95663.pdf,http://www.sec.gov/enforce/34-95663-s,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2022&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2022/AAER-4330.pdf,data/raw/aaer/2022/AAER-4330.txt 2022,AAER-4329,2022-08-26,33-11096|34-95612,"Mark C. Kelly, CPA",https://www.sec.gov/files/litigation/admin/2022/33-11096.pdf,http://www.sec.gov/enforce/33-11096-s,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2022&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2022/AAER-4329.pdf,data/raw/aaer/2022/AAER-4329.txt 2022,AAER-4328,2022-08-25,LR-25484,"Taronis Technologies, Inc., et al.",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-25484,https://www.sec.gov/files/litigation/complaints/2022/comp25484.pdf,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2022&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2022/AAER-4328.txt 2022,AAER-4325,2022-08-25,34-95609,James H. Roberts,https://www.sec.gov/files/litigation/admin/2022/34-95609.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2022&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2022/AAER-4325.pdf,data/raw/aaer/2022/AAER-4325.txt 2022,AAER-4326,2022-08-25,34-95610,Laurel Krzeminski,https://www.sec.gov/files/litigation/admin/2022/34-95610.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2022&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2022/AAER-4326.pdf,data/raw/aaer/2022/AAER-4326.txt 2022,AAER-4327,2022-08-25,34-95611,Jigisha Desai,https://www.sec.gov/files/litigation/admin/2022/34-95611.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2022&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2022/AAER-4327.pdf,data/raw/aaer/2022/AAER-4327.txt 2022,AAER-4323,2022-08-24,34-95589,"The Bancorp, Inc.",https://www.sec.gov/files/litigation/admin/2022/34-95589.pdf,http://www.sec.gov/enforce/34-95589-s,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2022&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2022/AAER-4323.pdf,data/raw/aaer/2022/AAER-4323.txt 2022,AAER-4324,2022-08-24,34-95593,"Farber Hass Hurley LLP; Michel Abedian, CPA; and Michael Hurley, CPA",https://www.sec.gov/files/litigation/admin/2022/34-95593.pdf,http://www.sec.gov/enforce/34-95593-s,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2022&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2022/AAER-4324.pdf,data/raw/aaer/2022/AAER-4324.txt 2022,AAER-4322,2022-08-17,LR-25471,Ronald D. Paul,https://www.sec.gov/enforcement-litigation/litigation-releases/lr-25471,https://www.sec.gov/files/litigation/complaints/2022/comp-pr2022-146.pdf,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2022&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2022/AAER-4322.txt 2022,AAER-4321,2022-08-16,33-11092|34-95505,"Eagle Bancorp, Inc.",https://www.sec.gov/files/litigation/admin/2022/33-11092.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2022&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2022/AAER-4321.pdf,data/raw/aaer/2022/AAER-4321.txt 2022,AAER-4320,2022-08-09,34-95451,"Frank Okunak, CPA",https://www.sec.gov/files/litigation/admin/2022/34-95451.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2022&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2022/AAER-4320.pdf,data/raw/aaer/2022/AAER-4320.txt 2022,AAER-4319,2022-08-03,LR-25463,Brian K. Hutchison,https://www.sec.gov/enforcement-litigation/litigation-releases/lr-25463,https://www.sec.gov/files/litigation/complaints/2022/comp33-11088.pdf|https://www.sec.gov/files/litigation/admin/2022/33-11088.pdf,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2022&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2022/AAER-4319.txt 2022,AAER-4318,2022-08-03,33-11088|34-95415,"Surgalign Holdings, Inc. and Robert P. Jordheim",https://www.sec.gov/files/litigation/admin/2022/33-11088.pdf,https://www.sec.gov/files/litigation/complaints/2022/comp33-11088.pdf,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2022&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2022/AAER-4318.pdf,data/raw/aaer/2022/AAER-4318.txt 2022,AAER-4317,2022-08-03,34-95413,"Gregory A. Wahl, CPA, Michael Deutchman, CPA and Georgia Chung, CPA (Order Extending Time to Issue Decision)",https://www.sec.gov/files/litigation/opinions/2022/34-95413.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2022&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2022/AAER-4317.pdf,data/raw/aaer/2022/AAER-4317.txt 2022,AAER-4316,2022-07-08,34-95224,"Arcangelo Loberto, CPA and CA",https://www.sec.gov/files/litigation/admin/2022/34-95224.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2022&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2022/AAER-4316.pdf,data/raw/aaer/2022/AAER-4316.txt 2022,AAER-4315,2022-07-08,34-95223,"Steven J. Sheinfeld, CPA",https://www.sec.gov/files/litigation/admin/2022/34-95223.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2022&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2022/AAER-4315.pdf,data/raw/aaer/2022/AAER-4315.txt 2022,AAER-4314,2022-07-01,34-95193,voxeljet AG and Rudolf Franz,https://www.sec.gov/files/litigation/admin/2022/34-95193.pdf,http://www.sec.gov/enforce/34-95193-s,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2022&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2022/AAER-4314.pdf,data/raw/aaer/2022/AAER-4314.txt 2022,AAER-4313,2022-06-28,34-95167,Ernst & Young LLP,https://www.sec.gov/files/litigation/admin/2022/34-95167.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2022&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2022/AAER-4313.pdf,data/raw/aaer/2022/AAER-4313.txt 2022,AAER-4312,2022-06-09,34-95076,"Lijuan ""Sandra"" Hao, CPA",https://www.sec.gov/files/litigation/admin/2022/34-95076.pdf,http://www.sec.gov/enforce/34-95076-s,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2022&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2022/AAER-4312.pdf,data/raw/aaer/2022/AAER-4312.txt 2022,AAER-4311,2022-06-08,34-95071,"Steven C. Avis, CPA, and Steven W. Hurd, CPA",https://www.sec.gov/files/litigation/admin/2022/34-95071.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2022&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2022/AAER-4311.pdf,data/raw/aaer/2022/AAER-4311.txt 2022,AAER-4310,2022-06-08,34-95067,"Stephen M. Wyss, CPA, Stephen H. Jackson, CPA and Robert G. Hilbert, CPA",https://www.sec.gov/files/litigation/admin/2022/34-95067.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2022&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2022/AAER-4310.pdf,data/raw/aaer/2022/AAER-4310.txt 2022,AAER-4309,2022-06-08,34-95066,CohnReznick LLP,https://www.sec.gov/files/litigation/admin/2022/34-95066.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2022&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2022/AAER-4309.pdf,data/raw/aaer/2022/AAER-4309.txt 2022,AAER-4303,2022-06-07,34-95050,"Clayton ""Charlie"" Thomas",https://www.sec.gov/files/litigation/admin/2022/34-95050.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2022&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2022/AAER-4303.pdf,data/raw/aaer/2022/AAER-4303.txt 2022,AAER-4308,2022-06-07,34-95055,"Ronald Prague, Esq.",https://www.sec.gov/files/litigation/admin/2022/34-95055.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2022&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2022/AAER-4308.pdf,data/raw/aaer/2022/AAER-4308.txt 2022,AAER-4307,2022-06-07,34-95054,Stephen G. Waldis,https://www.sec.gov/files/litigation/admin/2022/34-95054.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2022&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2022/AAER-4307.pdf,data/raw/aaer/2022/AAER-4307.txt 2022,AAER-4306,2022-06-07,34-95053,John Murdock,https://www.sec.gov/files/litigation/admin/2022/34-95053.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2022&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2022/AAER-4306.pdf,data/raw/aaer/2022/AAER-4306.txt 2022,AAER-4305,2022-06-07,34-95052,Daniel Ives,https://www.sec.gov/files/litigation/admin/2022/34-95052.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2022&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2022/AAER-4305.pdf,data/raw/aaer/2022/AAER-4305.txt 2022,AAER-4304,2022-06-07,34-95051,Marc Bandini,https://www.sec.gov/files/litigation/admin/2022/34-95051.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2022&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2022/AAER-4304.pdf,data/raw/aaer/2022/AAER-4304.txt 2022,AAER-4302,2022-06-07,34-95049,"Synchronoss Technologies, Inc.",https://www.sec.gov/files/litigation/admin/2022/34-95049.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2022&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2022/AAER-4302.pdf,data/raw/aaer/2022/AAER-4302.txt 2022,AAER-4301,2022-05-24,34-94976,"PMB Helin Donovan, LLP, Christopher Bauer, CPA and Jeffrey Jamieson, CPA",https://www.sec.gov/files/litigation/admin/2022/34-94976.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2022&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2022/AAER-4301.pdf,data/raw/aaer/2022/AAER-4301.txt 2022,AAER-4300,2022-05-13,34-94906,"Douglas A. Richardson, CPA",https://www.sec.gov/files/litigation/admin/2022/34-94906.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2022&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2022/AAER-4300.pdf,data/raw/aaer/2022/AAER-4300.txt 2022,AAER-4299,2022-05-05,34-94858,"Eric A. Alexander, CPA",https://www.sec.gov/files/litigation/admin/2022/34-94858.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2022&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2022/AAER-4299.pdf,data/raw/aaer/2022/AAER-4299.txt 2022,AAER-4298,2022-05-05,34-94854,"Gregory A. Wahl, CPA, Michael Deutchman, CPA and Georgia Chung, CPA (Order Extending Time to Issue Decision)",https://www.sec.gov/files/litigation/opinions/2022/34-94854.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2022&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2022/AAER-4298.pdf,data/raw/aaer/2022/AAER-4298.txt 2022,AAER-4297,2022-04-22,34-94786,Carl Iberger,https://www.sec.gov/files/litigation/admin/2022/34-94786.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2022&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2022/AAER-4297.pdf,data/raw/aaer/2022/AAER-4297.txt 2022,AAER-4295,2022-04-19,34-94757,"Brian Dee Matlock, CPA",https://www.sec.gov/files/litigation/admin/2022/34-94757.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2022&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2022/AAER-4295.pdf,data/raw/aaer/2022/AAER-4295.txt 2022,AAER-4294,2022-04-18,33-11052|34-94742,"Rollins, Inc. and Paul Edward Northen",https://www.sec.gov/files/litigation/admin/2022/33-11052.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2022&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2022/AAER-4294.pdf,data/raw/aaer/2022/AAER-4294.txt 2022,AAER-4293,2022-04-14,LR-25364,Mark Loman,https://www.sec.gov/enforcement-litigation/litigation-releases/lr-25364,https://www.sec.gov/files/litigation/admin/2022/34-94714.pdf,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2022&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2022/AAER-4293.txt 2022,AAER-4292,2022-04-13,34-94714,"Mark Loman, CPA",https://www.sec.gov/files/litigation/admin/2022/34-94714.pdf,https://www.sec.gov/files/litigation/litreleases/2022/lr25364.htm,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2022&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2022/AAER-4292.pdf,data/raw/aaer/2022/AAER-4292.txt 2022,AAER-4291,2022-03-31,34-94570|IA-5989,"Stockman Kast Ryan & Co. LLP. Ellen S. Fisher, CPA; Kast, David H., CPA",https://www.sec.gov/files/litigation/admin/2022/34-94570.pdf,http://www.sec.gov/enforce/34-94570-s,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2022&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2022/AAER-4291.pdf,data/raw/aaer/2022/AAER-4291.txt 2022,AAER-4290,2022-03-23,34-94493,"Carl W. Jasper, CPA",https://www.sec.gov/files/litigation/admin/2022/34-94493.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2022&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2022/AAER-4290.pdf,data/raw/aaer/2022/AAER-4290.txt 2022,AAER-4289,2022-03-16,34-94426,"Shelby L. Lackey, CPA",https://www.sec.gov/files/litigation/admin/2022/34-94426.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2022&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2022/AAER-4289.pdf,data/raw/aaer/2022/AAER-4289.txt 2022,AAER-4288,2022-03-14,34-94410,"Halpern & Associates LLC Barbara Halpern, CPA",https://www.sec.gov/files/litigation/admin/2022/34-94410.pdf,http://www.sec.gov/enforce/34-94410-s,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2022&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2022/AAER-4288.pdf,data/raw/aaer/2022/AAER-4288.txt 2022,AAER-4287,2022-02-25,34-94318,"Frazer Frost LLP Woo, Susan, CPA Suen, Miranda, CPA",https://www.sec.gov/files/litigation/admin/2022/34-94318.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2022&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2022/AAER-4287.pdf,data/raw/aaer/2022/AAER-4287.txt 2022,AAER-4283,2022-02-22,33-11032|34-94294,"Baxter International Inc., Jeffrey Schaible, Scott Bohaboy",https://www.sec.gov/files/litigation/admin/2022/33-11032.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2022&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2022/AAER-4283.pdf,data/raw/aaer/2022/AAER-4283.txt 2022,AAER-4284,2022-02-22,33-11033|34-94295,"Baxter International Inc., Jeffrey Schaible, Scott Bohaboy",https://www.sec.gov/files/litigation/admin/2022/33-11033.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2022&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2022/AAER-4284.pdf,data/raw/aaer/2022/AAER-4284.txt 2022,AAER-4285,2022-02-22,33-11034|34-94296,"Baxter International Inc., Jeffrey Schaible, Scott Bohaboy",https://www.sec.gov/files/litigation/admin/2022/33-11034.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2022&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2022/AAER-4285.pdf,data/raw/aaer/2022/AAER-4285.txt 2022,AAER-4282,2022-02-16,34-94266|IA-5968,"Stockman Kast Ryan & Co. LLP; Ellen S. Fisher, CPA; and David H. Kast, CPA (Stay Order)",https://www.sec.gov/files/litigation/opinions/2022/34-94266.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2022&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2022/AAER-4282.pdf,data/raw/aaer/2022/AAER-4282.txt 2022,AAER-4281,2022-02-04,34-94160,"Gregory A. Wahl, CPA, Michael Deutchman, CPA and Georgia Chung, CPA (Order Extending Time to Issue Decision)",https://www.sec.gov/files/litigation/opinions/2022/34-94160.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2022&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2022/AAER-4281.pdf,data/raw/aaer/2022/AAER-4281.txt 2022,AAER-4280,2022-01-31,34-94108,Nathaniel Brown,https://www.sec.gov/files/litigation/admin/2022/34-94108.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2022&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2022/AAER-4280.pdf,data/raw/aaer/2022/AAER-4280.txt 2022,AAER-4279,2022-01-28,34-94099,"Wolf, Jennifer F., CPA",https://www.sec.gov/files/litigation/admin/2022/34-94099.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2022&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2022/AAER-4279.pdf,data/raw/aaer/2022/AAER-4279.txt 2023,AAER-4480,2023-12-22,33-11260|34-99228,"Brooge Energy Limited, Nicolaas Lammert Paardenkooper and Lina Saheb",https://www.sec.gov/files/litigation/admin/2023/33-11260.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2023&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2023/AAER-4480.pdf,data/raw/aaer/2023/AAER-4480.txt 2023,AAER-4479,2023-12-19,LR-25915,"Dozy Mmobuosi, et al.",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-25915,https://www.sec.gov/files/litigation/complaints/2023/comp25913.pdf,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2023&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2023/AAER-4479.txt 2023,AAER-4478,2023-12-18,LR-25913,"Dozy Mmobuosi, et al.",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-25913,https://www.sec.gov/files/litigation/complaints/2023/comp25913.pdf,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2023&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2023/AAER-4478.txt 2023,AAER-4477,2023-12-04,34-99074,"Joshua Abrahams, CPA (ORDER MODIFYING POSTPONEMENT ORDER)",https://www.sec.gov/files/litigation/opinions/2023/34-99074.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2023&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2023/AAER-4477.pdf,data/raw/aaer/2023/AAER-4477.txt 2023,AAER-4475,2023-11-28,33-11255|34-99033,"Daniel L. Rothbaum, CPA",https://www.sec.gov/files/litigation/admin/2023/33-11255.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2023&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2023/AAER-4475.pdf,data/raw/aaer/2023/AAER-4475.txt 2023,AAER-4474,2023-11-22,LR-25902,"SAExploration Holdings, Inc., et al.",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-25902,https://www.sec.gov/files/litigation/complaints/2023/comp25902.pdf|https://www.sec.gov/files/litigation/apdocuments/comp25902-amended.pdf|https://www.sec.gov/files/litigation/litreleases/2023/judg25902-beatty.pdf|https://www.sec.gov/files/litigation/litreleases/2023/judg25902-saexplorationholdings.pdf,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2023&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2023/AAER-4474.txt 2023,AAER-4473,2023-11-02,34-98849,Royal Bank of Canada,https://www.sec.gov/files/litigation/admin/2023/34-98849.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2023&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2023/AAER-4473.pdf,data/raw/aaer/2023/AAER-4473.txt 2023,AAER-4472,2023-10-23,34-98788,"Marco A. Perez, aka Marc Perez",https://www.sec.gov/files/litigation/admin/2023/34-98788.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2023&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2023/AAER-4472.pdf,data/raw/aaer/2023/AAER-4472.txt 2023,AAER-4471,2023-10-23,34-98779,"Luther C. Speight, III, CPA and Luther Speight & Company, LLC",https://www.sec.gov/files/litigation/admin/2023/34-98779.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2023&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2023/AAER-4471.pdf,data/raw/aaer/2023/AAER-4471.txt 2023,AAER-4470,2023-09-29,34-98667,Jonathan J. Ferrie,https://www.sec.gov/files/litigation/admin/2023/34-98667.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2023&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2023/AAER-4470.pdf,data/raw/aaer/2023/AAER-4470.txt 2023,AAER-4469,2023-09-29,33-11251|34-98629,Newell Brands Inc. and Michael B. Polk,https://www.sec.gov/files/litigation/admin/2023/33-11251.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2023&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2023/AAER-4469.pdf,data/raw/aaer/2023/AAER-4469.txt 2023,AAER-4468,2023-09-29,34-98622,Albemarle Corporation,https://www.sec.gov/files/litigation/admin/2023/34-98622.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2023&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2023/AAER-4468.pdf,data/raw/aaer/2023/AAER-4468.txt 2023,AAER-4464,2023-09-28,IA-6438,Forepont Capital LLC,https://www.sec.gov/files/litigation/admin/2023/ia-6438.pdf,https://www.sec.gov/enforce/ia-6438-s,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2023&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2023/AAER-4464.pdf,data/raw/aaer/2023/AAER-4464.txt 2023,AAER-4467,2023-09-28,33-11248|34-98616,Exelon Corporation and Commonwealth Edison Company,https://www.sec.gov/files/litigation/admin/2023/33-11248.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2023&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2023/AAER-4467.pdf,data/raw/aaer/2023/AAER-4467.txt 2023,AAER-4465,2023-09-28,34-98611,TAL Education Group,https://www.sec.gov/files/litigation/admin/2023/34-98611.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2023&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2023/AAER-4465.pdf,data/raw/aaer/2023/AAER-4465.txt 2023,AAER-4466,2023-09-28,34-98615,"Clear Channel Outdoor Holdings, Inc.",https://www.sec.gov/files/litigation/admin/2023/34-98615.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2023&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2023/AAER-4466.pdf,data/raw/aaer/2023/AAER-4466.txt 2023,AAER-4463,2023-09-28,34-98595,Robert Del Prete,https://www.sec.gov/files/litigation/admin/2023/34-98595.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2023&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2023/AAER-4463.pdf,data/raw/aaer/2023/AAER-4463.txt 2023,AAER-4462,2023-09-28,33-11245|34-98577,"Stanley Stefanski, CPA",https://www.sec.gov/files/litigation/admin/2023/33-11245.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2023&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2023/AAER-4462.pdf,data/raw/aaer/2023/AAER-4462.txt 2023,AAER-4461,2023-09-25,34-98499,"Michael D. Messina, CPA",https://www.sec.gov/files/litigation/admin/2023/34-98499.pdf,https://www.sec.gov/enforce/34-98499-s,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2023&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2023/AAER-4461.pdf,data/raw/aaer/2023/AAER-4461.txt 2023,AAER-4460,2023-09-25,34-98492,David C. Powell,https://www.sec.gov/files/litigation/admin/2023/34-98492.pdf,https://www.sec.gov/enforcement-litigation/administrative-proceedings/34-98492-s,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2023&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2023/AAER-4460.pdf,data/raw/aaer/2023/AAER-4460.txt 2023,AAER-4459,2023-09-25,33-11241|34-98491,"GTT Communications, Inc.",https://www.sec.gov/files/litigation/admin/2023/33-11241.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2023&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2023/AAER-4459.pdf,data/raw/aaer/2023/AAER-4459.txt 2023,AAER-4458,2023-09-12,34-98352,"Alfonse Gregory Giugliano, CPA",https://www.sec.gov/files/litigation/admin/2023/34-98352.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2023&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2023/AAER-4458.pdf,data/raw/aaer/2023/AAER-4458.txt 2023,AAER-4457,2023-09-08,34-98329,"Michelle L. Helterbran Cochran, CPA (ORDER DENYING MOTION FOR RECONSIDERATION)",https://www.sec.gov/files/litigation/opinions/2023/34-98329.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2023&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2023/AAER-4457.pdf,data/raw/aaer/2023/AAER-4457.txt 2023,AAER-4456,2023-09-07,34-98307,Mark Wogsland,https://www.sec.gov/files/litigation/admin/2023/34-98307.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2023&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2023/AAER-4456.pdf,data/raw/aaer/2023/AAER-4456.txt 2023,AAER-4455,2023-09-07,34-98306,Bret Naggs,https://www.sec.gov/files/litigation/admin/2023/34-98306.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2023&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2023/AAER-4455.pdf,data/raw/aaer/2023/AAER-4455.txt 2023,AAER-4454,2023-09-01,34-98275,"Wang, Jia Roger QianWang Certified Public Accountant, P.C (AMENDED SCHEDULING ORDER)",https://www.sec.gov/files/litigation/admin/2023/34-98275.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2023&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2023/AAER-4454.pdf,data/raw/aaer/2023/AAER-4454.txt 2023,AAER-4453,2023-09-01,34-98272|IA-6393,"SQN Capital Management, LLC and Jeremiah Silkowski",https://www.sec.gov/files/litigation/admin/2023/34-98272.pdf,https://www.sec.gov/enforce/34-98272-s,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2023&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2023/AAER-4453.pdf,data/raw/aaer/2023/AAER-4453.txt 2023,AAER-4452,2023-08-30,34-98243,Plug Power Inc.,https://www.sec.gov/files/litigation/admin/2023/34-98243.pdf,https://www.sec.gov/enforce/34-98243-s,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2023&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2023/AAER-4452.pdf,data/raw/aaer/2023/AAER-4452.txt 2023,AAER-4451,2023-08-28,34-98229,"Peter Armbruster, CPA",https://www.sec.gov/files/litigation/admin/2023/34-98229.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2023&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2023/AAER-4451.pdf,data/raw/aaer/2023/AAER-4451.txt 2023,AAER-4450,2023-08-25,34-98222,3M Company,https://www.sec.gov/files/litigation/admin/2023/34-98222.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2023&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2023/AAER-4450.pdf,data/raw/aaer/2023/AAER-4450.txt 2023,AAER-4449,2023-08-24,34-98218,"Mac Wayne Billings, CPA",https://www.sec.gov/files/litigation/admin/2023/34-98218.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2023&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2023/AAER-4449.pdf,data/raw/aaer/2023/AAER-4449.txt 2023,AAER-4448,2023-08-22,34-98194,Vivic Corp.,https://www.sec.gov/files/litigation/admin/2023/34-98194.pdf,https://www.sec.gov/enforce/34-98192-s,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2023&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2023/AAER-4448.pdf,data/raw/aaer/2023/AAER-4448.txt 2023,AAER-4447,2023-08-22,34-98193,ReShape Lifesciences Inc.,https://www.sec.gov/files/litigation/admin/2023/34-98193.pdf,https://www.sec.gov/enforce/34-98192-s,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2023&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2023/AAER-4447.pdf,data/raw/aaer/2023/AAER-4447.txt 2023,AAER-4446,2023-08-22,34-98192,Omnia Wellness Inc.,https://www.sec.gov/files/litigation/admin/2023/34-98192.pdf,https://www.sec.gov/enforce/34-98192-s,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2023&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2023/AAER-4446.pdf,data/raw/aaer/2023/AAER-4446.txt 2023,AAER-4444,2023-08-22,34-98190,"Alpine 4 Holdings, Inc.",https://www.sec.gov/files/litigation/admin/2023/34-98190.pdf,https://www.sec.gov/enforce/34-98192-s,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2023&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2023/AAER-4444.pdf,data/raw/aaer/2023/AAER-4444.txt 2023,AAER-4443,2023-08-22,34-98188,Black Spade Acquisition Co,https://www.sec.gov/files/litigation/admin/2023/34-98188.pdf,https://www.sec.gov/enforce/34-98192-s,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2023&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2023/AAER-4443.pdf,data/raw/aaer/2023/AAER-4443.txt 2023,AAER-4445,2023-08-22,34-98191,"David D. Brooks, CPA",https://www.sec.gov/files/litigation/admin/2023/34-98191.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2023&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2023/AAER-4445.pdf,data/raw/aaer/2023/AAER-4445.txt 2023,AAER-4442,2023-08-21,34-98186,Michael J. Senken,https://www.sec.gov/files/litigation/apdocuments/34-98186.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2023&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2023/AAER-4442.pdf,data/raw/aaer/2023/AAER-4442.txt 2023,AAER-4441,2023-08-15,33-11223|34-98132,"Malvern Bancorp, Inc. and Joseph D. Gangemi",https://www.sec.gov/files/litigation/admin/2023/33-11223.pdf,https://www.sec.gov/enforce/33-11223-s,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2023&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2023/AAER-4441.pdf,data/raw/aaer/2023/AAER-4441.txt 2023,AAER-4440,2023-08-15,33-11222|34-98131,"Ault Alliance, et al.",https://www.sec.gov/files/litigation/admin/2023/33-11222.pdf,https://www.sec.gov/enforce/33-11222-s,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2023&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2023/AAER-4440.pdf,data/raw/aaer/2023/AAER-4440.txt 2023,AAER-4439,2023-08-14,34-98122,"Joshua Abrahams, CPA (ORDER POSTPONING PROCEEDING)",https://www.sec.gov/files/litigation/opinions/2023/34-98122.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2023&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2023/AAER-4439.pdf,data/raw/aaer/2023/AAER-4439.txt 2023,AAER-4438,2023-08-14,34-98118,"Crowe U.K. LLP, Nigel D. Bostock, FCA, Matthew C. Stallabrass, FCA",https://www.sec.gov/files/litigation/admin/2023/34-98118.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2023&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2023/AAER-4438.pdf,data/raw/aaer/2023/AAER-4438.txt 2023,AAER-4437,2023-08-10,34-98103,Grupo Aval Acciones y Valores S.A. and Corporación Financiera Colombiana S.A.,https://www.sec.gov/files/litigation/admin/2023/34-98103.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2023&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2023/AAER-4437.pdf,data/raw/aaer/2023/AAER-4437.txt 2023,AAER-4436,2023-08-07,34-98069,"Alan J. Markowitz, CPA (ORDER POSTPONING PROCEEDING)",https://www.sec.gov/files/litigation/opinions/2023/34-98069.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2023&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2023/AAER-4436.pdf,data/raw/aaer/2023/AAER-4436.txt 2023,AAER-4435,2023-08-07,33-11219|34-98065,"Lawrence K. White, CPA",https://www.sec.gov/files/litigation/admin/2023/33-11219.pdf,https://www.sec.gov/enforce/33-11219-s,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2023&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2023/AAER-4435.pdf,data/raw/aaer/2023/AAER-4435.txt 2023,AAER-4434,2023-08-02,34-98039,David Lethem,https://www.sec.gov/files/litigation/admin/2023/34-98039.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2023&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2023/AAER-4434.pdf,data/raw/aaer/2023/AAER-4434.txt 2023,AAER-4433,2023-08-01,34-98030,"John R. Browne, CPA",https://www.sec.gov/files/litigation/admin/2023/34-98030.pdf,https://www.sec.gov/enforce/34-98030-s,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2023&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2023/AAER-4433.pdf,data/raw/aaer/2023/AAER-4433.txt 2023,AAER-4432,2023-07-18,34-97941,"Michelle L. Helterbran Cochran, CPA (ORDER REQUESTING RESPONSE TO MOTION FOR RECONSIDERATION)",https://www.sec.gov/files/litigation/opinions/2023/34-97941.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2023&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2023/AAER-4432.pdf,data/raw/aaer/2023/AAER-4432.txt 2023,AAER-4431,2023-07-18,33-11212|34-97940,"Kevin R. Harris, CPA",https://www.sec.gov/files/litigation/admin/2023/33-11212.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2023&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2023/AAER-4431.pdf,data/raw/aaer/2023/AAER-4431.txt 2023,AAER-4430,2023-07-17,34-97920,"Jia Roger Qian Wang, CPA and Wang Certified Public Accountant, P.C. (ORDER)",https://www.sec.gov/files/litigation/opinions/2023/34-97920.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2023&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2023/AAER-4430.pdf,data/raw/aaer/2023/AAER-4430.txt 2023,AAER-4427,2023-07-05,34-97835,"Reed L. Benson, CPA",https://www.sec.gov/files/litigation/admin/2023/34-97835.pdf,https://www.sec.gov/enforce/33-11209-s,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2023&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2023/AAER-4427.pdf,data/raw/aaer/2023/AAER-4427.txt 2023,AAER-4429,2023-07-05,33-11210|34-97837,Dwight H. Egan,https://www.sec.gov/files/litigation/admin/2023/33-11210.pdf,https://www.sec.gov/enforce/33-11209-s,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2023&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2023/AAER-4429.pdf,data/raw/aaer/2023/AAER-4429.txt 2023,AAER-4428,2023-07-05,33-11209|34-97836,"Co-Diagnostics, Inc.",https://www.sec.gov/files/litigation/admin/2023/33-11209.pdf,https://www.sec.gov/enforce/33-11209-s,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2023&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2023/AAER-4428.pdf,data/raw/aaer/2023/AAER-4428.txt 2023,AAER-4425,2023-07-03,33-11206|34-97829,"Future FinTech Group Inc.,",https://www.sec.gov/files/litigation/admin/2023/33-11206.pdf,https://www.sec.gov/enforce/33-11206-s,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2023&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2023/AAER-4425.pdf,data/raw/aaer/2023/AAER-4425.txt 2023,AAER-4426,2023-07-03,LR-25766,Vidul Prakash,https://www.sec.gov/enforcement-litigation/litigation-releases/lr-25766,https://www.sec.gov/files/litigation/complaints/2023/comp-pr2023-126.pdf,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2023&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2023/AAER-4426.txt 2023,AAER-4424,2023-06-23,34-97795,"Alan J. Markowitz, CPA (SCHEDULING ORDER)",https://www.sec.gov/files/litigation/opinions/2023/34-97795.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2023&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2023/AAER-4424.pdf,data/raw/aaer/2023/AAER-4424.txt 2023,AAER-4423,2023-06-21,34-97773,Marcum LLP,https://www.sec.gov/files/litigation/admin/2023/34-97773.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2023&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2023/AAER-4423.pdf,data/raw/aaer/2023/AAER-4423.txt 2023,AAER-4422,2023-06-20,34-97761,"Stanley Black & Decker, Inc.",https://www.sec.gov/files/litigation/admin/2023/34-97761.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2023&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2023/AAER-4422.pdf,data/raw/aaer/2023/AAER-4422.txt 2023,AAER-4421,2023-06-20,34-97760,Jeffery D. Ansell,https://www.sec.gov/files/litigation/admin/2023/34-97760.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2023&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2023/AAER-4421.pdf,data/raw/aaer/2023/AAER-4421.txt 2023,AAER-4420,2023-06-20,34-97757,"Brian C. Jensen, CPA",https://www.sec.gov/files/litigation/admin/2023/34-97757.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2023&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2023/AAER-4420.pdf,data/raw/aaer/2023/AAER-4420.txt 2023,AAER-4419,2023-06-16,34-97740,David Dickson and Stuart Andrew Spence,https://www.sec.gov/files/litigation/admin/2023/34-97740.pdf,https://www.sec.gov/enforce/34-97740-s,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2023&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2023/AAER-4419.pdf,data/raw/aaer/2023/AAER-4419.txt 2023,AAER-4418,2023-06-09,34-97685,"Boyle CPA, LLC; Robert Allan Boyle, CPA",https://www.sec.gov/files/litigation/admin/2023/34-97685.pdf,https://www.sec.gov/enforce/34-97685-s,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2023&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2023/AAER-4418.pdf,data/raw/aaer/2023/AAER-4418.txt 2023,AAER-4417,2023-06-05,33-11202|34-97651,"Cantaloupe, Inc. (f/k/a USA Technologies, Inc.)",https://www.sec.gov/files/litigation/admin/2023/33-11202.pdf,https://www.sec.gov/enforce/33-11202-s,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2023&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2023/AAER-4417.pdf,data/raw/aaer/2023/AAER-4417.txt 2023,AAER-4416,2023-06-05,33-11201|34-97650,Maeve M. Duska,https://www.sec.gov/files/litigation/admin/2023/33-11201.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2023&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2023/AAER-4416.pdf,data/raw/aaer/2023/AAER-4416.txt 2023,AAER-4415,2023-06-05,33-11200|34-97649,Michael K. Lawlor,https://www.sec.gov/files/litigation/admin/2023/33-11200.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2023&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2023/AAER-4415.pdf,data/raw/aaer/2023/AAER-4415.txt 2023,AAER-4414,2023-06-02,33-11199|34-97641|IA-6324|IC-34934,Pending Administrative Proceedings (Order Vacating Certain Associational Bars),https://www.sec.gov/files/litigation/opinions/2023/33-11199.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2023&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2023/AAER-4414.pdf,data/raw/aaer/2023/AAER-4414.txt 2023,AAER-4413,2023-06-02,33-11198|34-97640|IA-6323|IC-34933,Pending Administrative Proceedings (Order Dismissing Proceedings),https://www.sec.gov/files/litigation/opinions/2023/33-11198.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2023&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2023/AAER-4413.pdf,data/raw/aaer/2023/AAER-4413.txt 2023,AAER-4412,2023-06-01,IA-6320,"Carl S. Schwartz, CPA",https://www.sec.gov/files/litigation/admin/2023/ia-6320.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2023&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2023/AAER-4412.pdf,data/raw/aaer/2023/AAER-4412.txt 2023,AAER-4411,2023-05-26,34-97609,"Gartner, Inc.",https://www.sec.gov/files/litigation/admin/2023/34-97609.pdf,https://www.sec.gov/enforce/34-97609-s,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2023&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2023/AAER-4411.pdf,data/raw/aaer/2023/AAER-4411.txt 2023,AAER-4410,2023-05-25,34-97590,"Jia Roger Qian Wang, CPA and Wang Certified Public Accountant, P.C. (ORDER)",https://www.sec.gov/files/litigation/opinions/2023/34-97590.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2023&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2023/AAER-4410.pdf,data/raw/aaer/2023/AAER-4410.txt 2023,AAER-4409,2023-05-16,34-97512,Ramón Lafarga Bátiz (ORDER GRANTING IN PART MOTION FOR LEAVE TO USE ALTERNATE MEANS OF SERVICE),https://www.sec.gov/files/litigation/opinions/2023/34-97512.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2023&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2023/AAER-4409.pdf,data/raw/aaer/2023/AAER-4409.txt 2023,AAER-4408,2023-05-16,34-97510,Noe Corrales Reyes (ORDER GRANTING IN PART MOTION FOR LEAVE TO USE ALTERNATE MEANS OF SERVICE),https://www.sec.gov/files/34-97510.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2023&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2023/AAER-4408.pdf,data/raw/aaer/2023/AAER-4408.txt 2023,AAER-4407,2023-05-16,34-97509,Carlos Javier Moctezuma Velasco (ORDER GRANTING IN PART MOTION FOR LEAVE TO USE ALTERNATE MEANS OF SERVICE),https://www.sec.gov/files/litigation/opinions/2023/34-97509.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2023&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2023/AAER-4407.pdf,data/raw/aaer/2023/AAER-4407.txt 2023,AAER-4406,2023-05-11,34-97479,Koninklijke Philips N.V.,https://www.sec.gov/files/litigation/admin/2023/34-97479.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2023&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2023/AAER-4406.pdf,data/raw/aaer/2023/AAER-4406.txt 2023,AAER-4405,2023-05-01,34-97414:,"Alan J. Markowitz, CPA (ORDER)",https://www.sec.gov/files/litigation/opinions/2023/34-97414.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2023&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2023/AAER-4405.pdf,data/raw/aaer/2023/AAER-4405.txt 2023,AAER-4404,2023-05-01,34-97413,"Gregory A. Wahl, CPA, Michael Deutchman, CPA and Georgia Chung, CPA (ORDER EXTENDING TIME TO ISSUE DECISION)",https://www.sec.gov/files/litigation/opinions/2023/34-97413.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2023&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2023/AAER-4404.pdf,data/raw/aaer/2023/AAER-4404.txt 2023,AAER-4403,2023-04-26,34-97381,Frank's International N.V.,https://www.sec.gov/enforcement-litigation/administrative-proceedings/34-97381,https://www.sec.gov/enforce/34-97381-s,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2023&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2023/AAER-4403.txt 2023,AAER-4402,2023-04-25,LR-25700,"SAExploration Holdings, Inc., et al.",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-25700,https://www.sec.gov/files/litigation/litreleases/2023/judg25700-hastings.pdf|https://www.sec.gov/files/litigation/litreleases/2023/order25700-hastings.pdf,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2023&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2023/AAER-4402.txt 2023,AAER-4401,2023-04-17,34-97317,"Martha Patricia Bustos, CPA",https://www.sec.gov/files/34-97317.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2023&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2023/AAER-4401.pdf,data/raw/aaer/2023/AAER-4401.txt 2023,AAER-4400,2023-04-12,34-97292,Michael K. Molen,https://www.sec.gov/files/litigation/admin/2023/34-97292.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2023&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2023/AAER-4400.pdf,data/raw/aaer/2023/AAER-4400.txt 2023,AAER-4399,2023-04-10,LR-25690,Bobby Peavler and William Eric Meek,https://www.sec.gov/enforcement-litigation/litigation-releases/lr-25690,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2023&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2023/AAER-4399.txt 2023,AAER-4398,2023-04-07,34-97270,William Eric Meek,https://www.sec.gov/files/34-97270.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2023&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2023/AAER-4398.pdf,data/raw/aaer/2023/AAER-4398.txt 2023,AAER-4397,2023-04-07,34-97269,Bobby Peavler,https://www.sec.gov/files/litigation/admin/2023/34-97269.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2023&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2023/AAER-4397.pdf,data/raw/aaer/2023/AAER-4397.txt 2023,AAER-4396,2023-04-06,34-97259,"James Fitts, CPA,",https://www.sec.gov/files/litigation/admin/2023/34-97259.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2023&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2023/AAER-4396.pdf,data/raw/aaer/2023/AAER-4396.txt 2023,AAER-4395,2023-04-04,34-97246,"Jason Jianxun Tang, CPA (POSTPONEMENT ORDER)",https://www.sec.gov/files/litigation/opinions/2023/34-97246.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2023&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2023/AAER-4395.pdf,data/raw/aaer/2023/AAER-4395.txt 2023,AAER-4394,2023-03-29,34-97216,Spicer Jeffries LLP and Sean P. Tafaro,https://www.sec.gov/files/litigation/admin/2023/34-97216.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2023&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2023/AAER-4394.pdf,data/raw/aaer/2023/AAER-4394.txt 2023,AAER-4393,2023-03-28,34-97209,Alan J. Markowitz (Order Setting Deadline for Markowitz's Answer),https://www.sec.gov/files/litigation/opinions/2023/34-97209.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2023&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2023/AAER-4393.pdf,data/raw/aaer/2023/AAER-4393.txt 2023,AAER-4392,2023-03-21,LR-25671,"Philip R. Jacoby, Jr., et al.",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-25671,https://www.sec.gov/files/litigation/litreleases/2023/judg25671.pdf,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2023&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2023/AAER-4392.txt 2023,AAER-4391,2023-03-14,33-11166|34-97140,DXC Technology Company,https://www.sec.gov/files/litigation/admin/2023/33-11166.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2023&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2023/AAER-4391.pdf,data/raw/aaer/2023/AAER-4391.txt 2023,AAER-4390,2023-03-13,LR-25662,Evoqua Water Technologies Corp. and Imran Parekh,https://www.sec.gov/enforcement-litigation/litigation-releases/lr-25662,https://www.sec.gov/files/litigation/complaints/2023/comp25662.pdf,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2023&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2023/AAER-4390.txt 2023,AAER-4389,2023-03-11,34-97113,"Alan J. Markowitz, CPA (Order Regarding Service)",https://www.sec.gov/files/litigation/opinions/2023/34-97113.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2023&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2023/AAER-4389.pdf,data/raw/aaer/2023/AAER-4389.txt 2023,AAER-4388,2023-03-08,34-97074,"Jia Roger Qian WangJia Roger Qian Wang, et al. (Order Extending Time to File an Answer)",https://www.sec.gov/files/litigation/opinions/2023/34-97074.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2023&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2023/AAER-4388.pdf,data/raw/aaer/2023/AAER-4388.txt 2023,AAER-4387,2023-03-08,33-11164|34-97061,"Andy Chin Fong Chen, CPA (Order Scheduling Briefs and Amending Caption)",https://www.sec.gov/files/litigation/opinions/2023/33-11164.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2023&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2023/AAER-4387.pdf,data/raw/aaer/2023/AAER-4387.txt 2023,AAER-4385,2023-03-06,34-97050,"Barry D. Loveless, CPA",https://www.sec.gov/files/litigation/admin/2023/34-97050.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2023&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2023/AAER-4385.pdf,data/raw/aaer/2023/AAER-4385.txt 2023,AAER-4386,2023-03-06,34-97049,Rio Tinto plc,https://www.sec.gov/files/litigation/admin/2023/34-97049.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2023&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2023/AAER-4386.pdf,data/raw/aaer/2023/AAER-4386.txt 2023,AAER-4384,2023-03-06,34-97044,"Flutter Entertainment and plc as successor-in-interest to The Stars Group, Inc. (Corrected)",https://www.sec.gov/files/litigation/admin/2023/34-97044.pdf,http://www.sec.gov/enforce/34-97044-s,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2023&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2023/AAER-4384.pdf,data/raw/aaer/2023/AAER-4384.txt 2023,AAER-4383,2023-03-02,34-97007,Ramón Lafarga Bátiz (Order Regarding Service),https://www.sec.gov/files/litigation/opinions/2023/34-97007.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2023&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2023/AAER-4383.pdf,data/raw/aaer/2023/AAER-4383.txt 2023,AAER-4381,2023-03-02,34-97004,Noe Corrales Reye (Order Regarding Service),https://www.sec.gov/files/litigation/opinions/2023/34-97004.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2023&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2023/AAER-4381.pdf,data/raw/aaer/2023/AAER-4381.txt 2023,AAER-4382,2023-03-01,34-97005,Carlos Javier Moctezuma Velasco (Order Regarding Service),https://www.sec.gov/files/litigation/opinions/2023/34-97005.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2023&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2023/AAER-4382.pdf,data/raw/aaer/2023/AAER-4382.txt 2023,AAER-4380,2023-02-28,34-96995,"Markowitz, Alan J., CPA",https://www.sec.gov/files/litigation/admin/2023/34-96995.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2023&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2023/AAER-4380.pdf,data/raw/aaer/2023/AAER-4380.txt 2023,AAER-4379,2023-02-28,34-96994,"Jia Roger Qian Wang, CPA, and Wang Certified Public Accountant, P.C. (Order Granting in Part Motion for Extension of Time to File an Answer)",https://www.sec.gov/files/litigation/opinions/2023/34-96994.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2023&month=All&order=field_publish_date&sort=desc&page=1,listing_row,data/raw/aaer/2023/AAER-4379.pdf,data/raw/aaer/2023/AAER-4379.txt 2023,AAER-4377,2023-02-22,34-96960,African Gold Acquisition Corp.,https://www.sec.gov/files/litigation/admin/2023/34-96960.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2023&month=All&order=field_publish_date&sort=desc&page=1,listing_row,data/raw/aaer/2023/AAER-4377.pdf,data/raw/aaer/2023/AAER-4377.txt 2023,AAER-4378,2023-02-22,34-96961,Alan A. Tucker,https://www.sec.gov/files/litigation/admin/2023/34-96961.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2023&month=All&order=field_publish_date&sort=desc&page=1,listing_row,data/raw/aaer/2023/AAER-4378.pdf,data/raw/aaer/2023/AAER-4378.txt 2023,AAER-4376,2023-02-17,34-96949,"Jia Roger Qian WangJia Roger Qian Wang, et al. (Order)",https://www.sec.gov/files/litigation/opinions/2023/34-96949.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2023&month=All&order=field_publish_date&sort=desc&page=1,listing_row,data/raw/aaer/2023/AAER-4376.pdf,data/raw/aaer/2023/AAER-4376.txt 2023,AAER-4375,2023-02-14,33-11156|34-96909,"Roadrunner Transportation Systems, Inc.",https://www.sec.gov/files/litigation/admin/2023/33-11156.pdf,https://www.sec.gov/enforce/33-11156-s,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2023&month=All&order=field_publish_date&sort=desc&page=1,listing_row,data/raw/aaer/2023/AAER-4375.pdf,data/raw/aaer/2023/AAER-4375.txt 2023,AAER-4374,2023-02-08,34-96852,"Wang, Jia Roger Qian, CPA and Wang Certified Public Accountant, P.C.",https://www.sec.gov/files/litigation/admin/2023/34-96852.pdf,https://www.sec.gov/enforce/34-96852-s,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2023&month=All&order=field_publish_date&sort=desc&page=1,listing_row,data/raw/aaer/2023/AAER-4374.pdf,data/raw/aaer/2023/AAER-4374.txt 2023,AAER-4373,2023-02-07,34-96819,Gentex Corporation and Kevin C. Nash,https://www.sec.gov/files/litigation/admin/2023/34-96819.pdf,https://www.sec.gov/enforce/34-96819-s,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2023&month=All&order=field_publish_date&sort=desc&page=1,listing_row,data/raw/aaer/2023/AAER-4373.pdf,data/raw/aaer/2023/AAER-4373.txt 2023,AAER-4372,2023-01-30,34-96771,"Gregory A. Wahl, CPA, Michael Deutchman, CPA and Georgia Chung, CPA (Order Extending Time to Issue Decision)",https://www.sec.gov/files/litigation/opinions/2023/34-96771.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2023&month=All&order=field_publish_date&sort=desc&page=1,listing_row,data/raw/aaer/2023/AAER-4372.pdf,data/raw/aaer/2023/AAER-4372.txt 2023,AAER-4371,2023-01-20,33-11148|34-96710,"Andy Chin Fong Chen, CPA (Order Denying Petition to Lift Temporary Suspension and Directing Hearing)",https://www.sec.gov/files/litigation/opinions/2023/33-11148.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2023&month=All&order=field_publish_date&sort=desc&page=1,listing_row,data/raw/aaer/2023/AAER-4371.pdf,data/raw/aaer/2023/AAER-4371.txt 2023,AAER-4370,2023-01-13,34-96659,Kurt W. Streams,https://www.sec.gov/files/litigation/admin/2023/34-96659.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2023&month=All&order=field_publish_date&sort=desc&page=1,listing_row,data/raw/aaer/2023/AAER-4370.pdf,data/raw/aaer/2023/AAER-4370.txt 2023,AAER-4369,2023-01-12,34-96652,Cooper J. Morgenthau,https://www.sec.gov/files/litigation/admin/2023/34-96652.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2023&month=All&order=field_publish_date&sort=desc&page=1,listing_row,data/raw/aaer/2023/AAER-4369.pdf,data/raw/aaer/2023/AAER-4369.txt 2024,AAER-4554,2024-12-31,34-102060,"Accell Audit & Compliance, PA",https://www.sec.gov/files/litigation/admin/2024/34-102060.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2024&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2024/AAER-4554.pdf,data/raw/aaer/2024/AAER-4554.txt 2024,AAER-4553,2024-12-27,34-102047,"Christopher Hiestand, CPA",https://www.sec.gov/files/litigation/admin/2024/34-102047.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2024&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2024/AAER-4553.pdf,data/raw/aaer/2024/AAER-4553.txt 2024,AAER-4552,2024-12-20,34-102020,"Christopher L. Stanley, CPA",https://www.sec.gov/files/litigation/admin/2024/34-102020.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2024&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2024/AAER-4552.pdf,data/raw/aaer/2024/AAER-4552.txt 2024,AAER-4551,2024-12-19,34-101988,Deepak Sharma,https://www.sec.gov/files/litigation/admin/2024/34-101988.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2024&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2024/AAER-4551.pdf,data/raw/aaer/2024/AAER-4551.txt 2024,AAER-4550,2024-12-19,34-101987,AAR CORP.,https://www.sec.gov/files/litigation/admin/2024/34-101987.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2024&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2024/AAER-4550.pdf,data/raw/aaer/2024/AAER-4550.txt 2024,AAER-4549,2024-12-19,34-101972,"Davidson & Company LLP, et al.",https://www.sec.gov/files/litigation/admin/2024/34-101972.pdf,https://www.sec.gov/enforcement-litigation/administrative-proceedings/34-101972-s,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2024&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2024/AAER-4549.pdf,data/raw/aaer/2024/AAER-4549.txt 2024,AAER-4548,2024-12-17,34-101934,"Express, Inc.",https://www.sec.gov/files/litigation/admin/2024/34-101934.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2024&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2024/AAER-4548.pdf,data/raw/aaer/2024/AAER-4548.txt 2024,AAER-4547,2024-12-16,33-11344|34-101931,"Becton, Dickinson and Company",https://www.sec.gov/files/litigation/admin/2024/33-11344.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2024&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2024/AAER-4547.pdf,data/raw/aaer/2024/AAER-4547.txt 2024,AAER-4545,2024-12-04,34-101810,Lam D. Ha,https://www.sec.gov/files/litigation/admin/2024/34-101810.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2024&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2024/AAER-4545.pdf,data/raw/aaer/2024/AAER-4545.txt 2024,AAER-4544,2024-12-03,34-101804,"Michael Hurley, CPA",https://www.sec.gov/files/litigation/admin/2024/34-101804.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2024&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2024/AAER-4544.pdf,data/raw/aaer/2024/AAER-4544.txt 2024,AAER-4543,2024-11-25,34-101731,"Michael Bellach, CPA",https://www.sec.gov/files/litigation/admin/2024/34-101731.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2024&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2024/AAER-4543.pdf,data/raw/aaer/2024/AAER-4543.txt 2024,AAER-4542,2024-11-22,33-11328|34-101702,"United Parcel Service, Inc.",https://www.sec.gov/files/litigation/admin/2024/33-11328.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2024&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2024/AAER-4542.pdf,data/raw/aaer/2024/AAER-4542.txt 2024,AAER-4541,2024-11-18,34-101649,BIT Mining Ltd.,https://www.sec.gov/files/litigation/admin/2024/34-101649.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2024&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2024/AAER-4541.pdf,data/raw/aaer/2024/AAER-4541.txt 2024,AAER-4540,2024-11-12,34-101585,Aldo Piscitello,https://www.sec.gov/files/litigation/admin/2024/34-101585.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2024&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2024/AAER-4540.pdf,data/raw/aaer/2024/AAER-4540.txt 2024,AAER-4539,2024-11-12,34-101580,Prager Metis CPAs LLP,https://www.sec.gov/files/litigation/admin/2024/34-101580.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2024&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2024/AAER-4539.pdf,data/raw/aaer/2024/AAER-4539.txt 2024,AAER-4538,2024-11-12,34-101579,Prager Metis CPAs LLC,https://www.sec.gov/files/litigation/admin/2024/34-101579.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2024&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2024/AAER-4538.pdf,data/raw/aaer/2024/AAER-4538.txt 2024,AAER-4537,2024-11-12,33-11326|34-101574,Elanco Animal Health Inc.,https://www.sec.gov/files/litigation/admin/2024/33-11326.pdf,https://www.sec.gov/enforcement-litigation/administrative-proceedings/33-11326-s,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2024&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2024/AAER-4537.pdf,data/raw/aaer/2024/AAER-4537.txt 2024,AAER-4534,2024-10-16,34-101353,RTX Corporation,https://www.sec.gov/files/litigation/admin/2024/34-101353.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2024&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2024/AAER-4534.pdf,data/raw/aaer/2024/AAER-4534.txt 2024,AAER-4533,2024-10-11,33-11317|34-101308,Robert H. Turner,https://www.sec.gov/files/litigation/admin/2024/33-11317.pdf,https://www.sec.gov/enforcement-litigation/administrative-proceedings/33-11317-s,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2024&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2024/AAER-4533.pdf,data/raw/aaer/2024/AAER-4533.txt 2024,AAER-4532,2024-10-11,34-101307,Moog Inc.,https://www.sec.gov/files/litigation/admin/2024/34-101307.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2024&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2024/AAER-4532.pdf,data/raw/aaer/2024/AAER-4532.txt 2024,AAER-4531,2024-09-30,LR-26143,Olayinka Temitope Oyebola and Olayinka Oyebola & Co. (Chartered Accountants),https://www.sec.gov/enforcement-litigation/litigation-releases/lr-26143,https://www.sec.gov/files/litigation/complaints/2024/comp-pr2024-157.pdf,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2024&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2024/AAER-4531.txt 2024,AAER-4530,2024-09-27,34-101214,"Jia Roger Qian Wang, CPA, Wang Certified Public Accountant and P.C. (Order Dismissing Proceedings)",https://www.sec.gov/files/litigation/opinions/2024/34-101214.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2024&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2024/AAER-4530.pdf,data/raw/aaer/2024/AAER-4530.txt 2024,AAER-4528,2024-09-27,33-11310|34-101206,"Edward F. Hackert, CPA (Order Dismissing Proceedings)",https://www.sec.gov/files/litigation/opinions/2024/33-11310.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2024&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2024/AAER-4528.pdf,data/raw/aaer/2024/AAER-4528.txt 2024,AAER-4527,2024-09-27,34-101205,Alan J. Markowitz (Order Dismissing Proceedings),https://www.sec.gov/files/litigation/opinions/2024/34-101205.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2024&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2024/AAER-4527.pdf,data/raw/aaer/2024/AAER-4527.txt 2024,AAER-4526,2024-09-27,34-101204,"Jason Jianxun Tang, CPA (Order Terminating Additional Proceedings)",https://www.sec.gov/files/litigation/opinions/2024/34-101204.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2024&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2024/AAER-4526.pdf,data/raw/aaer/2024/AAER-4526.txt 2024,AAER-4525,2024-09-27,34-101203,"Ira S. Viener, CPA (Order Dismissing Proceedings)",https://www.sec.gov/files/litigation/opinions/2024/34-101203.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2024&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2024/AAER-4525.pdf,data/raw/aaer/2024/AAER-4525.txt 2024,AAER-4524,2024-09-26,34-101199,"James Douglas Miller, CPA",https://www.sec.gov/files/litigation/admin/2024/34-101199.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2024&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2024/AAER-4524.pdf,data/raw/aaer/2024/AAER-4524.txt 2024,AAER-4522,2024-09-20,34-101119,"Matthew C. McMurdo, Esq.",https://www.sec.gov/files/litigation/admin/2024/34-101119.pdf,https://www.sec.gov/enforcement-litigation/administrative-proceedings/34-101119-s,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2024&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2024/AAER-4522.pdf,data/raw/aaer/2024/AAER-4522.txt 2024,AAER-4521,2024-09-20,IA-6712,"Closed Loop Partners, LLC",https://www.sec.gov/files/litigation/admin/2024/ia-6712.pdf,https://www.sec.gov/enforcement-litigation/administrative-proceedings/ia-6712-s,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2024&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2024/AAER-4521.pdf,data/raw/aaer/2024/AAER-4521.txt 2024,AAER-4520,2024-09-18,LR-26112,"Prager Metis CPAs, LLC",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-26112,https://www.sec.gov/files/litigation/complaints/2024/comp-pr2024-133.pdf|https://www.sec.gov/files/litigation/complaints/2024/comp-pr2024-133-motion.pdf|https://www.sec.gov/files/litigation/litreleases/2024/judg26112.pdf|https://www.sec.gov/newsroom/press-releases/2024-133,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2024&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2024/AAER-4520.txt 2024,AAER-4519,2024-09-12,33-11302|34-101014,FirstEnergy Corp.,https://www.sec.gov/files/litigation/admin/2024/33-11302.pdf,https://www.sec.gov/enforcement-litigation/administrative-proceedings/33-11302-s,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2024&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2024/AAER-4519.pdf,data/raw/aaer/2024/AAER-4519.txt 2024,AAER-4517,2024-09-10,IA-6691,"Hi2 Investment Management, LLC",https://www.sec.gov/files/litigation/admin/2024/ia-6691.pdf,https://www.sec.gov/enforcement-litigation/administrative-proceedings/ia-6691-s,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2024&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2024/AAER-4517.pdf,data/raw/aaer/2024/AAER-4517.txt 2024,AAER-4518,2024-09-10,34-100984,Deere & Company,https://www.sec.gov/files/litigation/admin/2024/34-100984.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2024&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2024/AAER-4518.pdf,data/raw/aaer/2024/AAER-4518.txt 2024,AAER-4515,2024-09-04,34-100917,Portland General Electric Company,https://www.sec.gov/files/litigation/admin/2024/34-100917.pdf,https://www.sec.gov/enforcement-litigation/administrative-proceedings/34-100917-s,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2024&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2024/AAER-4515.pdf,data/raw/aaer/2024/AAER-4515.txt 2024,AAER-4514,2024-08-28,34-100845,National Energy Services Reunited Corp.,https://www.sec.gov/files/litigation/admin/2024/34-100845.pdf,https://www.sec.gov/enforcement-litigation/administrative-proceedings/34-100845-s,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2024&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2024/AAER-4514.pdf,data/raw/aaer/2024/AAER-4514.txt 2024,AAER-4513,2024-08-15,LR-26078,"SAExploration Holdings, Inc., et al.",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-26078,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2024&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2024/AAER-4513.txt 2024,AAER-4512,2024-08-09,33-11296|34-100684,"Ideanomics, Inc. (f/k/a Seven Star Cloud Group, Inc., Alfred Poor, and Federico Tovar)",https://www.sec.gov/files/litigation/admin/2024/33-11296.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2024&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2024/AAER-4512.pdf,data/raw/aaer/2024/AAER-4512.txt 2024,AAER-4511,2024-06-25,34-100419,Robert J. Schettino,https://www.sec.gov/files/litigation/admin/2024/34-100419.pdf,https://www.sec.gov/enforce/ap-summary/34-100419-s,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2024&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2024/AAER-4511.pdf,data/raw/aaer/2024/AAER-4511.txt 2024,AAER-4510,2024-06-20,34-100389,"CPI Aerostructures, Inc.",https://www.sec.gov/files/litigation/admin/2024/34-100389.pdf,https://www.sec.gov/enforce/ap-summary/34-100389-s,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2024&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2024/AAER-4510.pdf,data/raw/aaer/2024/AAER-4510.txt 2024,AAER-4506,2024-06-06,33-11289|34-100288,HF Foods Group Inc.,https://www.sec.gov/files/litigation/admin/2024/33-11289.pdf,https://www.sec.gov/enforce/ap-summary/33-11289-s,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2024&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2024/AAER-4506.pdf,data/raw/aaer/2024/AAER-4506.txt 2024,AAER-4505,2024-06-03,34-100258,Gregory P. Manning,https://www.sec.gov/files/litigation/admin/2024/34-100258.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2024&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2024/AAER-4505.pdf,data/raw/aaer/2024/AAER-4505.txt 2024,AAER-4504,2024-05-30,34-100250,"Matthew Gamsey, CPA",https://www.sec.gov/files/litigation/admin/2024/34-100250.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2024&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2024/AAER-4504.pdf,data/raw/aaer/2024/AAER-4504.txt 2024,AAER-4503,2024-05-17,34-100170,"Tyler Burnett Wilson, Esq.",https://www.sec.gov/files/litigation/admin/2024/34-100170.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2024&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2024/AAER-4503.pdf,data/raw/aaer/2024/AAER-4503.txt 2024,AAER-4502,2024-05-17,34-100165|IA-6607|IC-35195,"Varun Aggarwal, CPA",https://www.sec.gov/files/litigation/admin/2024/34-100165.pdf,https://www.sec.gov/enforce/ap-summary/34-100165-s,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2024&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2024/AAER-4502.pdf,data/raw/aaer/2024/AAER-4502.txt 2024,AAER-4501,2024-05-10,34-100101,"Nicholas Tornello, CPA",https://www.sec.gov/files/litigation/admin/2024/34-100101.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2024&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2024/AAER-4501.pdf,data/raw/aaer/2024/AAER-4501.txt 2024,AAER-4500,2024-05-03,33-11283|34-100053,"BF Borgers CPA PC and Benjamin F. Borgers, CPA",https://www.sec.gov/files/litigation/admin/2024/33-11283.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2024&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2024/AAER-4500.pdf,data/raw/aaer/2024/AAER-4500.txt 2024,AAER-4499,2024-04-26,33-11282|34-100035,"Edward F. Hackert, CPA (Order Postponing Proceeding)",https://www.sec.gov/files/litigation/opinions/2024/33-11282.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2024&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2024/AAER-4499.pdf,data/raw/aaer/2024/AAER-4499.txt 2024,AAER-4498,2024-04-22,34-100007,"Mark Korb, CA",https://www.sec.gov/files/litigation/admin/2024/34-100007.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2024&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2024/AAER-4498.pdf,data/raw/aaer/2024/AAER-4498.txt 2024,AAER-4497,2024-04-10,34-99930,Gil Friedman,https://www.sec.gov/files/litigation/admin/2024/34-99930.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2024&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2024/AAER-4497.pdf,data/raw/aaer/2024/AAER-4497.txt 2024,AAER-4496,2024-04-09,LR-25972,Rosenberger et al.,https://www.sec.gov/enforcement-litigation/litigation-releases/lr-25972,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2024&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2024/AAER-4496.txt 2024,AAER-4495,2024-03-22,33-11279|34-99835,Edward F. Hackert (Order Regarding Hearing Date),https://www.sec.gov/files/litigation/opinions/2024/33-11279.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2024&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2024/AAER-4495.pdf,data/raw/aaer/2024/AAER-4495.txt 2024,AAER-4493,2024-03-15,LR-25950,Evoqua Water Technologies Corp. and Imran Parekh,https://www.sec.gov/enforcement-litigation/litigation-releases/lr-25950,https://www.sec.gov/files/litigation/litreleases/2024/judg25950-evoqua.pdf|https://www.sec.gov/files/litigation/litreleases/2024/judg25950-parekh.pdf|https://www.sec.gov/files/litigation/litreleases/2024/partjudg25950-parekh.pdf,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2024&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2024/AAER-4493.txt 2024,AAER-4492,2024-03-12,33-11276|34-99716,"Edward F. Hackert, CPA (Order Granting Motion to Amend the Order Instituting Proceedings)",https://www.sec.gov/files/litigation/opinions/2024/33-11276.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2024&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2024/AAER-4492.pdf,data/raw/aaer/2024/AAER-4492.txt 2024,AAER-4491,2024-02-29,34-99638,Clark Schaefer Hackett & Co.,https://www.sec.gov/files/litigation/admin/2024/34-99638.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2024&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2024/AAER-4491.pdf,data/raw/aaer/2024/AAER-4491.txt 2024,AAER-4490,2024-02-29,33-11274|34-99637,Lordstown Motors Corp.,https://www.sec.gov/files/litigation/admin/2024/33-11274.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2024&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2024/AAER-4490.pdf,data/raw/aaer/2024/AAER-4490.txt 2024,AAER-4489,2024-02-12,34-99518,"Wang, Jia Roger Qian, CPA and Wang Certified Public Accountant, P.C.",https://www.sec.gov/files/litigation/opinions/2024/34-99518.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2024&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2024/AAER-4489.pdf,data/raw/aaer/2024/AAER-4489.txt 2024,AAER-4488,2024-02-08,34-99492,"Justin Samuel Cary, CPA",https://www.sec.gov/files/litigation/admin/2024/34-99492.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2024&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2024/AAER-4488.pdf,data/raw/aaer/2024/AAER-4488.txt 2024,AAER-4487,2024-02-06,34-99483,Cloopen Group Holding Limited,https://www.sec.gov/files/litigation/admin/2024/34-99483.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2024&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2024/AAER-4487.pdf,data/raw/aaer/2024/AAER-4487.txt 2024,AAER-4486,2024-02-02,33-11268|34-99461,"Edward F. Hackert, CPA (Order Regarding Service)",https://www.sec.gov/files/litigation/opinions/2024/33-11268.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2024&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2024/AAER-4486.pdf,data/raw/aaer/2024/AAER-4486.txt 2024,AAER-4485,2024-01-30,LR-25934,Karen Rosenberger and Joanna Lanni,https://www.sec.gov/enforcement-litigation/litigation-releases/lr-25934,https://www.sec.gov/files/litigation/litreleases/2024/order25934.pdf,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2024&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2024/AAER-4485.txt 2024,AAER-4484,2024-01-30,34-99448,"Jia Roger Qian Wang and Wang Certified Public Accountant, P.C (Order Extending Briefing Deadlines On Motion for Summary Disposition and Postponing Other Deadlines)",https://www.sec.gov/files/litigation/opinions/2024/34-99448.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2024&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2024/AAER-4484.pdf,data/raw/aaer/2024/AAER-4484.txt 2024,AAER-4483,2024-01-18,33-11267|34-99384,"Edward F. Hackert, CPA",https://www.sec.gov/files/litigation/admin/2024/34-99384.pdf,https://www.sec.gov/enforce/34-99384-s,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2024&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2024/AAER-4483.pdf,data/raw/aaer/2024/AAER-4483.txt 2024,AAER-4482,2024-01-16,34-99348,"Craig A. Golding, CPA",https://www.sec.gov/files/litigation/admin/2024/34-99348.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2024&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2024/AAER-4482.pdf,data/raw/aaer/2024/AAER-4482.txt 2024,AAER-4481,2024-01-10,34-99308,SAP SE,https://www.sec.gov/files/litigation/admin/2024/34-99308.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2024&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2024/AAER-4481.pdf,data/raw/aaer/2024/AAER-4481.txt