| UNITED STATES OF AMERICA |
| before the |
| SECURITIES AND EXCHANGE COMMISSION |
| March 22, 2021 |
| |
| SECURITIES EXCHANGE ACT OF 1934 |
| Release No. 91381 / March 22, 2021 |
| |
| ACCOUNTING AND AUDITING ENFORCEMENT |
| Release No.4206 / March 22, 2021 |
| |
| Admin. Proc. File No. 3-18292 |
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| |
| |
| In the Matter of |
| |
| GREGORY A. WAHL, CPA |
| MICHAEL DEUTCHMAN, CPA, and |
| GEORGIA CHUNG, CPA |
| |
| |
| ORDER |
| GRANTING |
| PETITION |
| FOR REVIEW |
| AND SCHEDULING |
| BRIEFS |
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| |
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| Pursuant to Commission Rule of Practice 411, |
| 1 the petition of Gregory A. Wahl, CPA, |
| Michael Deutchman, CPA, and Georgia Chung, CPA for review of the administrative law |
| judge's initial decision2 is granted. Pursuant to Rule of Practice 411(d),3 the Commission will |
| determine what sanctions, if any, are appropriate in this matter. |
| Accordingly, IT IS ORDERED, pursuant to Rule of Practice 450(a),4 that a brief in |
| support of the petition for review shall be filed by April 21, 2021. A brief in opposition |
| |
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| 1 17 C.F.R. § 201.411. |
| 2 Gregory A. Wahl, CPA, Michael Deutchman, CPA, and Georgia Chung, CPA , Initial |
| Decision Release No. 1407 (Feb. 8, 2021), 2021 WL 517421. |
| 3 17 C.F.R. § 201.411(d). |
| 4 17 C.F.R. § 201.450(a). |
| 2 |
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| shall be filed by May 21, 2021, and any reply brief shall be filed by June 4, 2021.5 P ursuant to |
| Rule of Practice 180(c),6 failure to file a brief in support of the petition may result in dismissal |
| of this review proceeding. |
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| For the Commission, by the Office of the General Counsel, pursuant to delegated |
| authority. |
| |
| |
| |
| |
| Vanessa A. Countryman |
| Secretary |
| |
| |
| 5 As provided by Rule 450(a), no briefs in addition to those specified in this schedule may be |
| filed without leave of the Commission. Attention is called to Rule of Practice 450(b) and (c), 17 |
| C.F.R. § 201.450(b) & (c), with respect to content and length limitations, and Rules of Practice |
| 150–153, 17 C.F.R. § 201.150–153, with respect to form and service, as well as the |
| Commission’s March 18, 2020 order providing further instructions regarding the filing and |
| service of papers in appeals of initial decision. See In re: Pending Administrative Proceedings, |
| Exchange Act Release No. 88415, https://www.sec.gov/litigation/opinions/2020/33-10767.pdf |
| . |
| Also, the Commission’s Rules of Practice were recently amended to include new e-filing |
| requirements, which take effect on April 12, 2021. Amendments to the Commission’s Rules of |
| Practice, Exchange Act Release No. 90442, 2020 WL 7013370 (Nov. 17, 2020), 85 Fed. Reg. |
| 86,464, 86,474 (Dec. 30, 2020), |
| https://www.govinfo.gov/content/pkg/FR-2020-12-30/pdf/2020- |
| 25747.pdf; see also Instructions for Electronic Filing and Service of Documents in SEC |
| Administrative Proceedings and Technical Specifications, |
| https://www.sec.gov/efapdocs/instructions.pdf. The amendments al so impose other obligations |
| on parties to administrative proceedings such as a new redaction and omission of sensitive |
| personal information requirement. Amendments to the Commission’s Rules of Practice, 85 Fed. |
| Reg. at 86,465–81. |
| 6 17 C.F.R. § 201.180(c). |
