| UNITED STATES OF AMERICA | |
| before the | |
| SECURITIES AND EXCHANGE COMMISSION | |
| SECURITIES EXCHANGE ACT OF 1934 | |
| Release No. 91540 / April 12, 2021 | |
| ACCOUNTING AND AUDITING ENFORCEMENT | |
| Release No. 4209 / April 12, 2021 | |
| Admin. Proc. File No. 3-20256 | |
| In the Matter of | |
| CHRISTOPHER E. KNAUTH, CPA | |
| ORDER REGARDING SERVICE | |
| On April 5, 2021, t he Securities and Exchange Commission issued an order instituting an | |
| administrative proceeding (“OIP”) against Christopher E. Knauth, CPA (“Respondent”), | |
| pursuant to Sections 4C and 21C of the Securities Exchange Act of 1934 and Rules 102(e)(1)(ii) | |
| and (iii) of the Commission’s Rules of Practice. 1 It appears that there have been no other filings | |
| in this proceeding since issuance of the OIP, including as to whether the OIP was served upon | |
| Respondent. Accordingly, IT IS ORDERED that the Division of Enforcement file a status report | |
| concerning service of the OIP by April 19, 2021, and every 28 days thereafter until service is | |
| accomplished. | |
| The parties’ attention is called to the Commission’s March 18, 2020 order regarding the | |
| filing and service of papers, which provides that pending further order of the Commission parties | |
| to the extent possible shall submit all filings electronically at apfilings@sec.gov.2 Also, the | |
| Commission’s Rules of Practice were recently amended to include new e -filing requirements, | |
| 1 Christopher E. Knauth, CPA , Exchange Act Release No. 91475, 2021 WL 1297855 (Apr. | |
| 5, 2021). | |
| 2 Pending Administrative Proceedings , Exchange Act Release No. 88415, 2020 WL | |
| 1322001 (Mar. 18, 2020), https://www.sec.gov/litigation/opinions/2020/33-10767.pdf. | |
| 2 | |
| which take effect on April 12, 2021.3 For the Commission, by the Office of General Counsel, | |
| pursuant to delegated authority. | |
| Vanessa A. Countryman | |
| Secretary | |
| 3 Amendments to the Commission’s Rules of Practice , 85 Fed. Reg. 86,464, 86,474 (Dec. | |
| 30, 2020); see also Amendments to the Commission’s Rules of Practice , Exchange Act Release | |
| No. 90442, 2020 WL 7013370 (Nov. 17, 2020); Instructions for Electronic Filing and Service of | |
| Documents in SEC Administrative Proceedings and Technical Specifications , | |
| https://www.sec.gov/efapdocs/instructions.pdf. The amendments also 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. |