| UNITED STATES OF AMERICA | |
| before the | |
| SECURITIES AND EXCHANGE COMMISSION | |
| SECURITIES EXCHANGE ACT OF 1934 | |
| Release No. 92076 / June 1, 2021 | |
| ACCOUNTING AND AUDITING ENFORCEMENT | |
| Release No. 4223 / June 1, 2021 | |
| Admin. Proc. File No. 3-20256 | |
| In the Matter of | |
| CHRISTOPHER E. KNAUTH, CPA | |
| ORDER | |
| On April 5, 2021, the 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 In compliance with the statutory provision | |
| governing cease -and-desist proceedings, the OIP specified that a “public hearing before the | |
| Commission for the purpose of taking evidence . . . shall be convened not earlier than 30 days | |
| and not later than 60 days” from service of the OIP.2 The statute also provides that “an earlier or | |
| later date” for the hearing may be “set by the Commission with the consent of any respondent so | |
| served.”3 | |
| Respondent was served with the OIP on April 13, 2021, meaning that in the absence of | |
| Respondent’s consent regarding a later hearing date, a public hearing was to be set for a date on | |
| or before June 11, 2021.4 On April 20, 2021, the parties were directed to file a statement | |
| advising the Commission of any agreement to a later hearing date (or a statement that no | |
| agreement could be reached). On April 27, 2021, the parties filed a joint statement in which the | |
| parties proposed a hearing starting on February 7, 2022 and by which Respondent consented to a | |
| 1 Christopher E. Knauth, CPA , Exchange Act Release No. 91475, 2021 WL 1297855 (Apr. | |
| 5, 2021). | |
| 2 Id. at *9. | |
| 3 15 U.S.C. § 78u-3(b). | |
| 4 Christopher E. Knauth, CPA , Exchange Act Release No. 91615, 2021 WL 1579957 (Apr. | |
| 20, 2021). | |
| 2 | |
| hearing more than 60 days from service of the OIP. On May 3, 2021, Respondent filed an | |
| answer to the OIP. On May 7, 2021, the parties were directed to conduct a prehearing | |
| conference within 14 days of service of the answer and to file a joint prehearing conference | |
| statement addressing a proposed prehearing schedule within 21 days of the answer’s service. | |
| The parties filed another joint statement on May 18, 2021. They stated that, after a | |
| prehearing conference, they had reached agreement on a proposed schedule with a hearing to | |
| commence on February 7, 2022. The joint statement also represented that the Division had made | |
| documents available for inspection or copying in accordance with Rule of Practice 230.5 | |
| Accordingly, it is ORDERED, based on the parties’ representations, that the parties | |
| adhere to the following procedural schedule: | |
| June 3, 2021 Parties exchange initial witness lists. | |
| September 8, 2021 Close of fact discovery. | |
| October 5, 2021 Last date to serve expert reports. | |
| November 5, 2021 Close of expert discovery. | |
| November 15, 2021 Last date to serve rebuttal expert reports. | |
| Last date to file any motions for summary disposition, if leave for any | |
| such motions is granted. | |
| December 10, 2021 Last date to file oppositions to any motions for summary disposition. | |
| December 20, 2021 Last date to file replies to any motions for summary disposition. | |
| January 4, 2022 Parties exchange revised witness lists and initial exhibit lists. | |
| January 11, 2022 Parties to file objections to proposed witnesses and exhibits. | |
| Parties to file any motions in limine or other pre-hearing motions. | |
| Parties to file prehearing briefs. | |
| January 20, 2022 Parties to file any oppositions to motions in limine or other pre-hearing | |
| motions. | |
| 5 17 C.F.R. § 201.230. | |
| 3 | |
| January 27, 2022 Parties to file any reply briefs for motions in limine or other pre-hearing | |
| motions. | |
| February 1, 2022 Final prehearing conference including ruling on any motions in limine or | |
| other pre-hearing motions. | |
| February 4, 2022 Parties exchange final witness lists and final exhibit lists. | |
| Parties exchange pre-marked exhibits. | |
| February 7, 2022 Hearing commences. | |
| It is further ORDERED that any party shall seek leave to file any motion for summary | |
| disposition pursuant to Rule of Practice 250(c) by November 1, 2021, by filing a concise | |
| statement not to exceed 500 words, addressing why that party believes that resolution of one or | |
| more claims or defenses by summary disposition would be appropriate, and which also addresses | |
| whether the parties consent to any modifications of the prehearing schedule as a result of such | |
| motion for summary disposition.6 | |
| For the Commission, by the Office of the General Counsel, pursuant to delegated | |
| authority. | |
| Vanessa A. Countryman | |
| Secretary | |
| 6 See 17 C.F.R. § 201.250(c) (requiring leave to be sought to file motions for summary | |
| disposition in 120-day proceedings and articulating that summary disposition may be granted as | |
| to a claim or defense when there is “no genuine issue with regard to any material fact” and “the | |
| movant is entitled to summary disposition as a matter of law”); see also Knauth , 2021 WL | |
| 1297855, at * 10 (designating this proceeding one under the “120-day timeframe”). |