diff --git "a/aaer_manifest.csv" "b/aaer_manifest.csv"
--- "a/aaer_manifest.csv"
+++ "b/aaer_manifest.csv"
@@ -1,695 +1,4 @@
 year,aaer_no,release_date,release_no,respondents,document_url,see_also_urls,source_page_url,parse_method,aaer_document_path,aaer_text_path
-2000,AAER-1357,2000-12-26,LR-16841,"Itex Corporation, Terry L. Neal, Michael T. Baer, Graham H. Norris, Cynthia Pfaltzgraff and Joseph M. Morris",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-16841,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2000&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2000/AAER-1357.txt
-2000,AAER-1356,2000-12-21,LR-16839,International Business Machines Corporation,https://www.sec.gov/enforcement-litigation/litigation-releases/lr-16839,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2000&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2000/AAER-1356.txt
-2000,AAER-1355,2000-12-21,34-43761,International Business Machines Corporation,https://www.sec.gov/enforcement-litigation/administrative-proceedings/34-43761,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2000&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2000/AAER-1355.txt
-2000,AAER-1354,2000-12-20,LR-16835,Franklin W. Brooks and John L. Gardner,https://www.sec.gov/enforcement-litigation/litigation-releases/lr-16835,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2000&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2000/AAER-1354.txt
-2000,AAER-1352,2000-12-14,LR-16829,"Michael Jerry Saylor, Sanjeev Kumar Bansal and Mark Steven Lynch",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-16829,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2000&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2000/AAER-1352.txt
-2000,AAER-1351,2000-12-14,34-43725,Antoinette A. Parsons and Stacy L. Hamm,https://www.sec.gov/enforcement-litigation/administrative-proceedings/34-43725,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2000&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2000/AAER-1351.txt
-2000,AAER-1350,2000-12-14,34-43724,"Microstrategy, Inc.",https://www.sec.gov/enforcement-litigation/administrative-proceedings/34-43724,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2000&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2000/AAER-1350.txt
-2000,AAER-1353,2000-12-13,34-43715,"Craig Consumer Electronics, Inc.",https://www.sec.gov/enforcement-litigation/administrative-proceedings/34-43715,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2000&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2000/AAER-1353.txt
-2000,AAER-1349,2000-12-06,34-43682,Monarch Investment Properties Inc. and Anthony E. Gurino,https://www.sec.gov/enforcement-litigation/administrative-proceedings/34-43682,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2000&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2000/AAER-1349.txt
-2000,AAER-1348,2000-11-27,34-43622,"H.J. Meyers & Co., Inc., James A. Villa and James C. Witzel",https://www.sec.gov/enforcement-litigation/administrative-proceedings/34-43622,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2000&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2000/AAER-1348.txt
-2000,AAER-1347,2000-11-22,33-7921|34-43610,"Detour Magazine, Inc.",https://www.sec.gov/enforcement-litigation/administrative-proceedings/33-7921,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2000&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2000/AAER-1347.txt
-2000,AAER-1346,2000-11-22,33-7920|34-43609,Barry H. Peterson-Ross,https://www.sec.gov/enforcement-litigation/administrative-proceedings/33-7920,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2000&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2000/AAER-1346.txt
-2000,AAER-1345,2000-11-16,33-7917|34-43572,James Steele Douglass,https://www.sec.gov/enforcement-litigation/administrative-proceedings/33-7917,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2000&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2000/AAER-1345.txt
-2000,AAER-1344,2000-11-16,33-7916|34-43571,Glen Donald Lang,https://www.sec.gov/enforcement-litigation/administrative-proceedings/33-7916,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2000&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2000/AAER-1344.txt
-2000,AAER-1343,2000-11-16,34-43570,"Per-Se Technologies, Inc., formerly known as Medaphis Corporation",https://www.sec.gov/enforcement-litigation/administrative-proceedings/34-43570,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2000&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2000/AAER-1343.txt
-2000,AAER-1340,2000-11-08,LR-16792,"Aviation Distributors, Inc., Osamah S. Bakhit, and James J. Goulet",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-16792,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2000&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2000/AAER-1340.txt
-2000,AAER-1342,2000-11-08,34-43532,Donald E. Studer,https://www.sec.gov/enforcement-litigation/administrative-proceedings/34-43532,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2000&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2000/AAER-1342.txt
-2000,AAER-1341,2000-11-08,34-43531,"Luis R. Hidalgo Jr., CPA",https://www.sec.gov/enforcement-litigation/administrative-proceedings/34-43531,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2000&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2000/AAER-1341.txt
-2000,AAER-1337,2000-10-31,LR-16785,Solucorp Industries LTD.; Joseph S. Kemprowski; Peter R. Mantia; James G. Spartz; Robert Kuhn; Victor Herman; Arle Pierro; W. Bryan Fair; and Glenn R. Ohlhauser,https://www.sec.gov/enforcement-litigation/litigation-releases/lr-16785,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2000&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2000/AAER-1337.txt
-2000,AAER-1338,2000-10-31,34-43497,Pat A. Rossetti and Jeffrey M. Yonkers,https://www.sec.gov/enforcement-litigation/administrative-proceedings/34-43497,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2000&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2000/AAER-1338.txt
-2000,AAER-1339,2000-10-31,34-43498,Horton & Company and Edward C. Horton,https://www.sec.gov/enforcement-litigation/administrative-proceedings/34-43498,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2000&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2000/AAER-1339.txt
-2000,AAER-1335,2000-10-16,LR-16767,Jacob Adoni and Victor Douenias,https://www.sec.gov/enforcement-litigation/litigation-releases/lr-16767,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2000&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2000/AAER-1335.txt
-2000,AAER-1336,2000-10-16,34-43446,Robert G. Herndon,https://www.sec.gov/enforcement-litigation/administrative-proceedings/34-43446,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2000&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2000/AAER-1336.txt
-2000,AAER-1334,2000-10-16,34-43445,Victor Douenias,https://www.sec.gov/enforcement-litigation/administrative-proceedings/34-43445,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2000&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2000/AAER-1334.txt
-2000,AAER-1333,2000-10-05,LR-16753,Michael J. Jablo,https://www.sec.gov/enforcement-litigation/litigation-releases/lr-16753,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2000&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2000/AAER-1333.txt
-2000,AAER-1330,2000-10-05,LR-16757,Walter Königseder,https://www.sec.gov/enforcement-litigation/litigation-releases/lr-16757,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2000&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2000/AAER-1330.txt
-2000,AAER-1332,2000-10-05,34-43416,"Engineering Animation, Inc. and Michael J. Jablo",https://www.sec.gov/enforcement-litigation/administrative-proceedings/34-43416,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2000&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2000/AAER-1332.txt
-2000,AAER-1331,2000-10-04,LR-16751,William F. Mahon and Dean J. Jupiter,https://www.sec.gov/enforcement-litigation/litigation-releases/lr-16751,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2000&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2000/AAER-1331.txt
-2000,AAER-1329,2000-10-02,LR-16743,"Jay Gilbertson, Albert Bergonzi and Dominick Derosa",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-16743,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2000&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2000/AAER-1329.txt
-2000,AAER-1323,2000-09-29,34-43391,"Donald C. Yount, CPA",https://www.sec.gov/enforcement-litigation/administrative-proceedings/34-43391,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2000&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2000/AAER-1323.txt
-2000,AAER-1322,2000-09-29,34-43389,"Luis E. Gomez, CPA",https://www.sec.gov/enforcement-litigation/administrative-proceedings/34-43389,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2000&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2000/AAER-1322.txt
-2000,AAER-1321,2000-09-29,34-43388,Drew Bergman,https://www.sec.gov/enforcement-litigation/administrative-proceedings/34-43388,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2000&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2000/AAER-1321.txt
-2000,AAER-1320,2000-09-28,LR-16738,"Leah Industries, Inc., Birte Boock, and Irwin Boock",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-16738,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2000&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2000/AAER-1320.txt
-2000,AAER-1312,2000-09-27,LR-16728,"John Daws, Thomas Butler and Mark Folit, United States District Court for the Northern District of California",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-16728,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2000&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2000/AAER-1312.txt
-2000,AAER-1324,2000-09-27,LR-16729,Michael L. Hiebert,https://www.sec.gov/enforcement-litigation/litigation-releases/lr-16729,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2000&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2000/AAER-1324.txt
-2000,AAER-1325,2000-09-27,LR-16730,Maurice B. Newman and Richard A. Gerhart,https://www.sec.gov/enforcement-litigation/litigation-releases/lr-16730,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2000&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2000/AAER-1325.txt
-2000,AAER-1326,2000-09-27,LR-16731,Bonnie K. Metz,https://www.sec.gov/enforcement-litigation/litigation-releases/lr-16731,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2000&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2000/AAER-1326.txt
-2000,AAER-1327,2000-09-27,LR-16732,"Countryland Wellness Resorts, Inc., Fred Cruz (a.k.a. Federico Cruz Gonzalez), Luis R. Hidalgo, Jr., and Donald E. Studer",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-16732,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2000&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2000/AAER-1327.txt
-2000,AAER-1328,2000-09-27,LR-16734,James Horne and Matthew Welch,https://www.sec.gov/enforcement-litigation/litigation-releases/lr-16734,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2000&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2000/AAER-1328.txt
-2000,AAER-1319,2000-09-27,33-7903|34-43366,Isaac Hager,https://www.sec.gov/enforcement-litigation/administrative-proceedings/33-7903,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2000&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2000/AAER-1319.txt
-2000,AAER-1318,2000-09-27,34-43362,"Craig Consumer Electronics, Inc.",https://www.sec.gov/enforcement-litigation/administrative-proceedings/34-43362,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2000&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2000/AAER-1318.txt
-2000,AAER-1317,2000-09-27,34-43361,Bonnie K. Metz,https://www.sec.gov/enforcement-litigation/administrative-proceedings/34-43361,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2000&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2000/AAER-1317.txt
-2000,AAER-1316,2000-09-27,34-43360,"Countryland Wellness Resorts, Inc.",https://www.sec.gov/enforcement-litigation/administrative-proceedings/34-43360,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2000&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2000/AAER-1316.txt
-2000,AAER-1315,2000-09-27,34-43359,"YourBankOnline.com, Pakie Plastino and William L. Butcher",https://www.sec.gov/enforcement-litigation/administrative-proceedings/34-43359,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2000&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2000/AAER-1315.txt
-2000,AAER-1314,2000-09-27,33-7902|34-43358,Premier Laser Systems Inc.,https://www.sec.gov/enforcement-litigation/administrative-proceedings/33-7902,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2000&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2000/AAER-1314.txt
-2000,AAER-1313,2000-09-27,34-43357,Cylink Corporation,https://www.sec.gov/enforcement-litigation/administrative-proceedings/34-43357,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2000&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2000/AAER-1313.txt
-2000,AAER-1310,2000-09-26,LR-16725,"James Murphy, Robert Lockwood and Gilboa Peretz; Emanuel Pinez",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-16725,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2000&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2000/AAER-1310.txt
-2000,AAER-1311,2000-09-26,33-7897|34-43345,"Centennial Technologies, Inc.",https://www.sec.gov/enforcement-litigation/administrative-proceedings/33-7897,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2000&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2000/AAER-1311.txt
-2000,AAER-1308,2000-09-25,LR-16722,"Clifford E. Hotte, et al.",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-16722,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2000&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2000/AAER-1308.txt
-2000,AAER-1307,2000-09-22,34-43327,Edward Cheramy,https://www.sec.gov/enforcement-litigation/administrative-proceedings/34-43327,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2000&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2000/AAER-1307.txt
-2000,AAER-1306,2000-09-22,34-43326,Rudy Wann,https://www.sec.gov/enforcement-litigation/administrative-proceedings/34-43326,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2000&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2000/AAER-1306.txt
-2000,AAER-1303,2000-09-20,34-43301,"Pier 1 Imports, Inc.",https://www.sec.gov/enforcement-litigation/administrative-proceedings/34-43301,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2000&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2000/AAER-1303.txt
-2000,AAER-1304,2000-09-19,LR-16709,"Ronald R. Charnock, Mark C. Hyer, Walter Wilowatyj and Donald C. Yount",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-16709,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2000&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2000/AAER-1304.txt
-2000,AAER-1305,2000-09-19,LR-16710,Robert G. Herndon,https://www.sec.gov/enforcement-litigation/litigation-releases/lr-16710,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2000&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2000/AAER-1305.txt
-2000,AAER-1302,2000-09-18,LR-16708,"Itex Corporation, Terry L. Neal, Michael T. Baer, Graham H. Norris, Cynthia Pfaltzgraff and Joseph M. Morris",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-16708,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2000&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2000/AAER-1302.txt
-2000,AAER-1301,2000-09-14,LR-16702,"John F. ""Pete"" Oliver, et al.",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-16702,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2000&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2000/AAER-1301.txt
-2000,AAER-1299,2000-09-07,LR-16692,Robert H. Sutton,https://www.sec.gov/enforcement-litigation/litigation-releases/lr-16692,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2000&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2000/AAER-1299.txt
-2000,AAER-1300,2000-09-06,LR-16689,"Paul Y. Okuda, Stephen A. Thorpe, and David J. Chester",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-16689,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2000&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2000/AAER-1300.txt
-2000,AAER-1298,2000-09-06,34-43249,"Theodore Ursu III, CPA",https://www.sec.gov/enforcement-litigation/administrative-proceedings/34-43249,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2000&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2000/AAER-1298.txt
-2000,AAER-1297,2000-08-31,34-43235,Russell Ponce,https://www.sec.gov/enforcement-litigation/opinions-adjudicatory-orders/34-43235,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2000&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2000/AAER-1297.txt
-2000,AAER-1296,2000-08-28,LR-16663,"Jeffrey P. Sudikoff, Edward Cheramy and Rudy Wann",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-16663,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2000&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2000/AAER-1296.txt
-2000,AAER-1295,2000-08-21,34-43183,Boston Scientific Corporation,https://www.sec.gov/enforcement-litigation/administrative-proceedings/34-43183,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2000&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2000/AAER-1295.txt
-2000,AAER-1294,2000-08-17,LR-16657,"Stephen R.B. Bingham, et al.",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-16657,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2000&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2000/AAER-1294.txt
-2000,AAER-1293,2000-08-16,34-43160,"William J. McClintock, C.A.",https://www.sec.gov/enforcement-litigation/administrative-proceedings/34-43160,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2000&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2000/AAER-1293.txt
-2000,AAER-1292,2000-08-08,LR-16645,Stefan M. Palatin,https://www.sec.gov/enforcement-litigation/litigation-releases/lr-16645,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2000&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2000/AAER-1292.txt
-2000,AAER-1291,2000-08-08,34-43129,Axel E. Friedberg and Rudolf J. Weissenberger,https://www.sec.gov/enforcement-litigation/administrative-proceedings/34-43129,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2000&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2000/AAER-1291.txt
-2000,AAER-1290,2000-08-04,34-43123,Steven Wolis,https://www.sec.gov/enforcement-litigation/administrative-proceedings/34-43123,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2000&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2000/AAER-1290.txt
-2000,AAER-1289,2000-07-26,34-43071,Leslie Danish,https://www.sec.gov/enforcement-litigation/administrative-proceedings/34-43071,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2000&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2000/AAER-1289.txt
-2000,AAER-1288,2000-07-24,LR-16634,"Guilford Mills, Inc. and Timothy J. Gaffney",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-16634,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2000&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2000/AAER-1288.txt
-2000,AAER-1287,2000-07-24,34-43068,"Guilford Mills, Inc.",https://www.sec.gov/enforcement-litigation/administrative-proceedings/34-43068,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2000&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2000/AAER-1287.txt
-2000,AAER-1284,2000-07-20,34-43034|34-43058,Gerald Lee Pate,https://www.sec.gov/enforcement-litigation/administrative-proceedings/34-43034,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2000&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2000/AAER-1284.txt
-2000,AAER-1285,2000-07-14,LR-16627,"System Software Associates, Inc., Roger Covey and Joseph Skadra",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-16627,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2000&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2000/AAER-1285.txt
-2000,AAER-1286,2000-07-13,LR-16625,Michael A. Puhr,https://www.sec.gov/enforcement-litigation/litigation-releases/lr-16625,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2000&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2000/AAER-1286.txt
-2000,AAER-1283,2000-06-30,34-42992,"Allegheny Health, Education and Research Foundation",https://www.sec.gov/enforcement-litigation/administrative-proceedings/34-42992,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2000&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2000/AAER-1283.txt
-2000,AAER-1282,2000-06-29,LR-16614,Ronald G. Davies,https://www.sec.gov/enforcement-litigation/litigation-releases/lr-16614,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2000&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2000/AAER-1282.txt
-2000,AAER-1281,2000-06-29,34-42987,Ronald G. Davies,https://www.sec.gov/enforcement-litigation/administrative-proceedings/34-42987,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2000&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2000/AAER-1281.txt
-2000,AAER-1279,2000-06-26,LR-16609,"DCI Telecommunications, Inc., Joseph J. Murphy, Russell B. Hintz, and Grace P. Murphy",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-16609,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2000&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2000/AAER-1279.txt
-2000,AAER-1280,2000-06-26,34-42981,"Gregory A. Alba, CPA",https://www.sec.gov/enforcement-litigation/administrative-proceedings/34-42981,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2000&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2000/AAER-1280.txt
-2000,AAER-1278,2000-06-23,34-42979,"Schnitzer & Kondub, P.C., Richard S. Kondub, CPA, and Ross J. Schnitzer, CPA",https://www.sec.gov/enforcement-litigation/administrative-proceedings/34-42979,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2000&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2000/AAER-1278.txt
-2000,AAER-1277,2000-06-21,34-42968,"Waste Management, Inc.",https://www.sec.gov/enforcement-litigation/administrative-proceedings/34-42968,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2000&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2000/AAER-1277.txt
-2000,AAER-1276,2000-06-14,LR-16587,Cendant Corporation,https://www.sec.gov/enforcement-litigation/litigation-releases/lr-16587,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2000&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2000/AAER-1276.txt
-2000,AAER-1275,2000-06-14,34-42936,"Mary Sattler Polverari, C.P.A.",https://www.sec.gov/enforcement-litigation/administrative-proceedings/34-42936,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2000&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2000/AAER-1275.txt
-2000,AAER-1274,2000-06-14,34-42935,"Steven Speaks, C.P.A.",https://www.sec.gov/enforcement-litigation/administrative-proceedings/34-42935,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2000&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2000/AAER-1274.txt
-2000,AAER-1273,2000-06-14,34-42934,Paul Hiznay,https://www.sec.gov/enforcement-litigation/administrative-proceedings/34-42934,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2000&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2000/AAER-1273.txt
-2000,AAER-1272,2000-06-14,34-42933,Cendant Corporation,https://www.sec.gov/enforcement-litigation/administrative-proceedings/34-42933,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2000&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2000/AAER-1272.txt
-2000,AAER-1269,2000-06-08,LR-16586,Vigue et al.,https://www.sec.gov/enforcement-litigation/litigation-releases/lr-16586,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2000&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2000/AAER-1269.txt
-2000,AAER-1270,2000-06-08,34-42909,Firstmark Corp.,https://www.sec.gov/enforcement-litigation/administrative-proceedings/34-42909,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2000&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2000/AAER-1270.txt
-2000,AAER-1268,2000-06-06,LR-16584,"Paul Y. Okuda, Stephen A. Thorpe, and David J. Chester",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-16584,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2000&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2000/AAER-1268.txt
-2000,AAER-1267,2000-06-06,34-42901,"Eric P. Furman, CPA",https://www.sec.gov/enforcement-litigation/administrative-proceedings/34-42901,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2000&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2000/AAER-1267.txt
-2000,AAER-1264,2000-06-01,LR-16580,Christopher K. Bagdasarian and Sam Lance White,https://www.sec.gov/enforcement-litigation/litigation-releases/lr-16580,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2000&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2000/AAER-1264.txt
-2000,AAER-1263,2000-06-01,34-42879,Samuel L. White,https://www.sec.gov/enforcement-litigation/administrative-proceedings/34-42879,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2000&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2000/AAER-1263.txt
-2000,AAER-1266,2000-06-01,34-42882,"Danny R. Auerbach, Michael L. Glaser, and James Montgomery, II",https://www.sec.gov/enforcement-litigation/administrative-proceedings/34-42882,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2000&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2000/AAER-1266.txt
-2000,AAER-1265,2000-06-01,34-42881,"Danny R. Auerbach, Michael L. Glaser, and James Montgomery, II",https://www.sec.gov/enforcement-litigation/administrative-proceedings/34-42881,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2000&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2000/AAER-1265.txt
-2000,AAER-1260,2000-05-25,33-7859|34-42827,"Paul Y. Okuda, Stephen A. Thorpe, and David J. Chester",https://www.sec.gov/enforcement-litigation/administrative-proceedings/33-7859,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2000&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2000/AAER-1260.txt
-2000,AAER-1261,2000-05-25,34-42828,R. Gordon Jones and Mark F. Jensen,https://www.sec.gov/enforcement-litigation/administrative-proceedings/34-42828,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2000&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2000/AAER-1261.txt
-2000,AAER-1262,2000-05-23,LR-16562,C. William Cox,https://www.sec.gov/enforcement-litigation/litigation-releases/lr-16562,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2000&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2000/AAER-1262.txt
-2000,AAER-1259,2000-05-23,34-42813,"Intile Designs, Inc.",https://www.sec.gov/enforcement-litigation/administrative-proceedings/34-42813,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2000&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2000/AAER-1259.txt
-2000,AAER-1258,2000-05-15,LR-16552,"America Online, Inc.",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-16552,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2000&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2000/AAER-1258.txt
-2000,AAER-1257,2000-05-15,34-42781,"America Online, Inc.",https://www.sec.gov/enforcement-litigation/administrative-proceedings/34-42781,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2000&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2000/AAER-1257.txt
-2000,AAER-1256,2000-05-03,LR-16536,"ITEX Corporation, Terry L. Neal, Michael T. Baer, Graham H. Norris, Cynthia Pfaltzgraff and Joseph M. Morris",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-16536,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2000&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2000/AAER-1256.txt
-2000,AAER-1255,2000-05-03,34-42753,"Cynthia Pfaltzgraff, CMA",https://www.sec.gov/enforcement-litigation/administrative-proceedings/34-42753,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2000&month=All&order=field_publish_date&sort=desc&page=1,listing_row,,data/raw/aaer/2000/AAER-1255.txt
-2000,AAER-1254,2000-05-02,LR-16534,David W. McConnell and Charles P. Morrison,https://www.sec.gov/enforcement-litigation/litigation-releases/lr-16534,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2000&month=All&order=field_publish_date&sort=desc&page=1,listing_row,,data/raw/aaer/2000/AAER-1254.txt
-2000,AAER-1253,2000-05-02,34-42743,"Albert Adamczak, CPA",https://www.sec.gov/enforcement-litigation/administrative-proceedings/34-42743,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2000&month=All&order=field_publish_date&sort=desc&page=1,listing_row,,data/raw/aaer/2000/AAER-1253.txt
-2000,AAER-1252,2000-05-02,34-42742,Stephen H. Spargo,https://www.sec.gov/enforcement-litigation/administrative-proceedings/34-42742,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2000&month=All&order=field_publish_date&sort=desc&page=1,listing_row,,data/raw/aaer/2000/AAER-1252.txt
-2000,AAER-1251,2000-04-21,33-7854|34-72709,Charles E. Wessman,https://www.sec.gov/enforcement-litigation/administrative-proceedings/33-7854,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2000&month=All&order=field_publish_date&sort=desc&page=1,listing_row,,data/raw/aaer/2000/AAER-1251.txt
-2000,AAER-1250,2000-04-18,LR-16518,Bradley J. Buchanan,https://www.sec.gov/enforcement-litigation/litigation-releases/lr-16518,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2000&month=All&order=field_publish_date&sort=desc&page=1,listing_row,,data/raw/aaer/2000/AAER-1250.txt
-2000,AAER-1249,2000-04-17,34-42695|34-42684,"Aura Systems Inc., Zvi Kurtzman, Francis T. Phalen andJoseph Bevacqua",https://www.sec.gov/enforcement-litigation/administrative-proceedings/34-42695,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2000&month=All&order=field_publish_date&sort=desc&page=1,listing_row,,data/raw/aaer/2000/AAER-1249.txt
-2000,AAER-1248,2000-04-14,33-7851,"The City of Miami, Florida, Cesar Odio and Manohar Surana; Brenda P. Murray, Chief Administrative Law Judge",https://www.sec.gov/enforcement-litigation/administrative-proceedings/33-7851,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2000&month=All&order=field_publish_date&sort=desc&page=1,listing_row,,data/raw/aaer/2000/AAER-1248.txt
-2000,AAER-1246,2000-04-13,LR-16516,Allen K. Deary and Dennis A. Fichter,https://www.sec.gov/enforcement-litigation/litigation-releases/lr-16516,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2000&month=All&order=field_publish_date&sort=desc&page=1,listing_row,,data/raw/aaer/2000/AAER-1246.txt
-2000,AAER-1247,2000-04-13,34-42673,"Peritus Software Services, Inc.",https://www.sec.gov/enforcement-litigation/administrative-proceedings/34-42673,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2000&month=All&order=field_publish_date&sort=desc&page=1,listing_row,,data/raw/aaer/2000/AAER-1247.txt
-2000,AAER-1245,2000-03-30,LR-16492,"Renaissance Capital Management, Inc., NNPD Escrow Holdings Company, Inc., Allen Andrescu, Richard Brower, Mark Coates, Vikram Randhawa, and Tejbir Singh",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-16492,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2000&month=All&order=field_publish_date&sort=desc&page=1,listing_row,,data/raw/aaer/2000/AAER-1245.txt
-2000,AAER-1242,2000-03-29,LR-16489,"Donald Ferrarini, Bruno Rumignani, Howard Miller, Mark Bailine, Frank Palumbo",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-16489,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2000&month=All&order=field_publish_date&sort=desc&page=1,listing_row,,data/raw/aaer/2000/AAER-1242.txt
-2000,AAER-1244,2000-03-29,34-42588,Seth P. Joseph,https://www.sec.gov/enforcement-litigation/administrative-proceedings/34-42588,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2000&month=All&order=field_publish_date&sort=desc&page=1,listing_row,,data/raw/aaer/2000/AAER-1244.txt
-2000,AAER-1243,2000-03-29,34-42587,Beth A. Morris and Steven H. Grant,https://www.sec.gov/enforcement-litigation/administrative-proceedings/34-42587,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2000&month=All&order=field_publish_date&sort=desc&page=1,listing_row,,data/raw/aaer/2000/AAER-1243.txt
-2000,AAER-1241,2000-03-29,34-42586,"Nanette Miller, CPA",https://www.sec.gov/enforcement-litigation/administrative-proceedings/34-42586,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2000&month=All&order=field_publish_date&sort=desc&page=1,listing_row,,data/raw/aaer/2000/AAER-1241.txt
-2000,AAER-1240,2000-03-23,34-42569,Jill Pitts and Janet Hanson,https://www.sec.gov/enforcement-litigation/administrative-proceedings/34-42569,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2000&month=All&order=field_publish_date&sort=desc&page=1,listing_row,,data/raw/aaer/2000/AAER-1240.txt
-2000,AAER-1239,2000-03-22,LR-16480,"Micro Warehouse, Inc.",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-16480,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2000&month=All&order=field_publish_date&sort=desc&page=1,listing_row,,data/raw/aaer/2000/AAER-1239.txt
-2000,AAER-1238,2000-03-20,LR-16476,David W. Williams and Pamela J. Sevy,https://www.sec.gov/enforcement-litigation/litigation-releases/lr-16476,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2000&month=All&order=field_publish_date&sort=desc&page=1,listing_row,,data/raw/aaer/2000/AAER-1238.txt
-2000,AAER-1237,2000-03-20,34-42549,"Laser Technology, Inc.",https://www.sec.gov/enforcement-litigation/administrative-proceedings/34-42549,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2000&month=All&order=field_publish_date&sort=desc&page=1,listing_row,,data/raw/aaer/2000/AAER-1237.txt
-2000,AAER-1236,2000-03-20,34-42548,Jeremy G. Dunne,https://www.sec.gov/enforcement-litigation/administrative-proceedings/34-42548,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2000&month=All&order=field_publish_date&sort=desc&page=1,listing_row,,data/raw/aaer/2000/AAER-1236.txt
-2000,AAER-1235,2000-03-20,34-42547,H. DeWorth Williams,https://www.sec.gov/enforcement-litigation/administrative-proceedings/34-42547,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2000&month=All&order=field_publish_date&sort=desc&page=1,listing_row,,data/raw/aaer/2000/AAER-1235.txt
-2000,AAER-1234,2000-03-08,LR-16466,Donald K. McGhan,https://www.sec.gov/enforcement-litigation/litigation-releases/lr-16466,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2000&month=All&order=field_publish_date&sort=desc&page=1,listing_row,,data/raw/aaer/2000/AAER-1234.txt
-2000,AAER-1233,2000-02-29,LR-16457,Robert B. Anacone,https://www.sec.gov/enforcement-litigation/litigation-releases/lr-16457,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2000&month=All&order=field_publish_date&sort=desc&page=1,listing_row,,data/raw/aaer/2000/AAER-1233.txt
-2000,AAER-1231,2000-02-18,LR-16444,"Mitchell Kahn, et al.",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-16444,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2000&month=All&order=field_publish_date&sort=desc&page=1,listing_row,,data/raw/aaer/2000/AAER-1231.txt
-2000,AAER-1232,2000-02-18,34-42438,Cypress Bioscience Inc. and Alex P. De Soto,https://www.sec.gov/enforcement-litigation/administrative-proceedings/34-42438,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2000&month=All&order=field_publish_date&sort=desc&page=1,listing_row,,data/raw/aaer/2000/AAER-1232.txt
-2000,AAER-1230,2000-02-16,34-42432,"Danny R. Auerbach, Michael L. Glaser, and James Montgomery, II",https://www.sec.gov/enforcement-litigation/administrative-proceedings/34-42432,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2000&month=All&order=field_publish_date&sort=desc&page=1,listing_row,,data/raw/aaer/2000/AAER-1230.txt
-2000,AAER-1229,2000-02-15,LR-16437,"Itex Corporation, Terry L. Neal, Michael T. Baer, Graham H. Norris, Cynthia Pfaltzgraff and Joseph M. Morris",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-16437,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2000&month=All&order=field_publish_date&sort=desc&page=1,listing_row,,data/raw/aaer/2000/AAER-1229.txt
-2000,AAER-1228,2000-02-14,34-42420,"Robert G. Weeks, David A. Hesterman, and Kenneth L. Weeks James T. Kelly, Administrative Law Judge",https://www.sec.gov/enforcement-litigation/administrative-proceedings/34-42420,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2000&month=All&order=field_publish_date&sort=desc&page=1,listing_row,,data/raw/aaer/2000/AAER-1228.txt
-2000,AAER-1227,2000-02-11,LR-16433,"Fabri-Centers of America, Inc., Robert L. Norton and Joseph E. Williams",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-16433,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2000&month=All&order=field_publish_date&sort=desc&page=1,listing_row,,data/raw/aaer/2000/AAER-1227.txt
-2000,AAER-1224,2000-02-10,LR-16430,"ITEX Corporation, Terry L. Neal, Michael T. Baer, Graham H. Norris, Cynthia Pfaltzgraff and Joseph M. Morris",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-16430,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2000&month=All&order=field_publish_date&sort=desc&page=1,listing_row,,data/raw/aaer/2000/AAER-1224.txt
-2000,AAER-1226,2000-02-10,LR-16431,"Fabri-Centers of America, Inc., Robert L. Norton and Joseph E. Williams",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-16431,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2000&month=All&order=field_publish_date&sort=desc&page=1,listing_row,,data/raw/aaer/2000/AAER-1226.txt
-2000,AAER-1225,2000-02-10,34-42412|33-7798,Joseph E. Williams,https://www.sec.gov/enforcement-litigation/administrative-proceedings/34-42412,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2000&month=All&order=field_publish_date&sort=desc&page=1,listing_row,,data/raw/aaer/2000/AAER-1225.txt
-2000,AAER-1223,2000-02-10,34-42410,"Joseph M. Morris, CPA",https://www.sec.gov/enforcement-litigation/administrative-proceedings/34-42410,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2000&month=All&order=field_publish_date&sort=desc&page=1,listing_row,,data/raw/aaer/2000/AAER-1223.txt
-2000,AAER-1222,2000-02-07,34-42399|33-7797,Robert L. Norton,https://www.sec.gov/enforcement-litigation/administrative-proceedings/34-42399,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2000&month=All&order=field_publish_date&sort=desc&page=1,listing_row,,data/raw/aaer/2000/AAER-1222.txt
-2000,AAER-1221,2000-02-07,34-42394,"H.J. Meyers & Co., Inc., James A. Villa and James C. Witzel",https://www.sec.gov/enforcement-litigation/administrative-proceedings/34-42394,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2000&month=All&order=field_publish_date&sort=desc&page=1,listing_row,,data/raw/aaer/2000/AAER-1221.txt
-2000,AAER-1220,2000-02-07,34-42392,William L. Clancy,https://www.sec.gov/enforcement-litigation/administrative-proceedings/34-42392,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2000&month=All&order=field_publish_date&sort=desc&page=1,listing_row,,data/raw/aaer/2000/AAER-1220.txt
-2000,AAER-1219,2000-02-04,34-42387,PricewaterhouseCoopers LLP,https://www.sec.gov/enforcement-litigation/administrative-proceedings/34-42387,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2000&month=All&order=field_publish_date&sort=desc&page=1,listing_row,,data/raw/aaer/2000/AAER-1219.txt
-2000,AAER-1218,2000-01-24,LR-16417,"Francis A. Tarkenton, Donald P. Addington, Rick W. Gossett, Lee R. Fontaine, William E. Hammersla, III, Eladio Alvarez and Edward Welch",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-16417,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2000&month=All&order=field_publish_date&sort=desc&page=1,listing_row,,data/raw/aaer/2000/AAER-1218.txt
-2000,AAER-1217,2000-01-24,34-42355,Edward Welch,https://www.sec.gov/enforcement-litigation/administrative-proceedings/34-42355,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2000&month=All&order=field_publish_date&sort=desc&page=1,listing_row,,data/raw/aaer/2000/AAER-1217.txt
-2000,AAER-1216,2000-01-14,LR-16409,Lynne K. Mercer,https://www.sec.gov/enforcement-litigation/litigation-releases/lr-16409,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2000&month=All&order=field_publish_date&sort=desc&page=1,listing_row,,data/raw/aaer/2000/AAER-1216.txt
-2000,AAER-1215,2000-01-11,34-42326|33-7788,Informix Corporation,https://www.sec.gov/enforcement-litigation/administrative-proceedings/34-42326,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2000&month=All&order=field_publish_date&sort=desc&page=1,listing_row,,data/raw/aaer/2000/AAER-1215.txt
-2000,AAER-1214,2000-01-05,34-42316,"Model Imperial, Inc.",https://www.sec.gov/enforcement-litigation/administrative-proceedings/34-42316,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2000&month=All&order=field_publish_date&sort=desc&page=1,listing_row,,data/raw/aaer/2000/AAER-1214.txt
-2001,AAER-1480,2001-12-27,LR-17291,Nelson Barber,https://www.sec.gov/enforcement-litigation/litigation-releases/lr-17291,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2001&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2001/AAER-1480.txt
-2001,AAER-1483,2001-12-27,34-45197,"Barbara Horvath, CPA",https://www.sec.gov/enforcement-litigation/administrative-proceedings/34-45197,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2001&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2001/AAER-1483.txt
-2001,AAER-1482,2001-12-27,34-45196,"Jeffrey Bacsik, CPA",https://www.sec.gov/enforcement-litigation/administrative-proceedings/34-45196,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2001&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2001/AAER-1482.txt
-2001,AAER-1481,2001-12-27,34-45195,"Rachel Eckhaus, CPA",https://www.sec.gov/enforcement-litigation/administrative-proceedings/34-45195,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2001&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2001/AAER-1481.txt
-2001,AAER-1479,2001-12-14,34-45159,Timothy Tuttle,https://www.sec.gov/enforcement-litigation/administrative-proceedings/34-45159,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2001&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2001/AAER-1479.txt
-2001,AAER-1478,2001-12-14,34-45158,Corrine Davies,https://www.sec.gov/enforcement-litigation/administrative-proceedings/34-45158,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2001&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2001/AAER-1478.txt
-2001,AAER-1477,2001-12-07,LR-17262,"Digital Lightware, Inc. and Bryan J. Zwan",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-17262,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2001&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2001/AAER-1477.txt
-2001,AAER-1476,2001-12-06,34-45135,"Pinnacle Holdings, Inc.",https://www.sec.gov/enforcement-litigation/administrative-proceedings/34-45135,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2001&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2001/AAER-1476.txt
-2001,AAER-1475,2001-11-29,LR-17250,Maurice B. Newman and Richard A. Gerhart,https://www.sec.gov/enforcement-litigation/litigation-releases/lr-17250,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2001&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2001/AAER-1475.txt
-2001,AAER-1474,2001-10-30,LR-17211,"Richard P. Smyth, Arnold E. Johns, Jr., Michael J. Becker and Alan T. Davis",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-17211,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2001&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2001/AAER-1474.txt
-2001,AAER-1473,2001-10-29,LR-17210,"Roys Poyiadjis, Lycourgos Kyprianou and AremisSoft Corp.",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-17210,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2001&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2001/AAER-1473.txt
-2001,AAER-1472,2001-10-25,LR-17204,"Hollywood Trenz, Inc., Edward R. Showalter, Tracy A. Braime, and Robert E. Burton, Jr.",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-17204,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2001&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2001/AAER-1472.txt
-2001,AAER-1471,2001-10-23,34-44970,Gisela de Leon-Meredith,https://www.sec.gov/enforcement-litigation/administrative-proceedings/34-44970,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2001&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2001/AAER-1471.txt
-2001,AAER-1469,2001-10-18,33-8025|34-44951,"NexPub, Inc., formerly known as PrintontheNet.com, Inc.",https://www.sec.gov/enforcement-litigation/administrative-proceedings/33-8025,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2001&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2001/AAER-1469.txt
-2001,AAER-1468,2001-10-17,LR-17196,Millionaire.com and Robert L. White,https://www.sec.gov/enforcement-litigation/litigation-releases/lr-17196,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2001&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2001/AAER-1468.txt
-2001,AAER-1467,2001-10-15,LR-17189,Jay Lapine,https://www.sec.gov/enforcement-litigation/litigation-releases/lr-17189,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2001&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2001/AAER-1467.txt
-2001,AAER-1466,2001-10-05,LR-17175,"Richard P. Smyth, Arnold E. Johns, Jr., Michael J. Becker and Alan T. Davis",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-17175,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2001&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2001/AAER-1466.txt
-2001,AAER-1465,2001-10-04,LR-17172,"Roys Poyiadjis, Lycourgos Kyprianou and AremisSoft Corp.",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-17172,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2001&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2001/AAER-1465.txt
-2001,AAER-1464,2001-10-03,LR-17169,"Chiquita Brands International, Inc.",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-17169,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2001&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2001/AAER-1464.txt
-2001,AAER-1463,2001-10-03,34-44902,"Chiquita Brands International, Inc.",https://www.sec.gov/enforcement-litigation/administrative-proceedings/34-44902,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2001&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2001/AAER-1463.txt
-2001,AAER-1462,2001-10-02,LR-17167,Millionaire.com and Robert L. White,https://www.sec.gov/enforcement-litigation/litigation-releases/lr-17167,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2001&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2001/AAER-1462.txt
-2001,AAER-1461,2001-09-28,LR-17165,Matthew R. Welch and James C. Horne,https://www.sec.gov/enforcement-litigation/litigation-releases/lr-17165,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2001&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2001/AAER-1461.txt
-2001,AAER-1460,2001-09-27,LR-17155,"Vari-L Company, Inc., David G. Sherman, Jon L. Clark, and Sarah E. Hume",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-17155,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2001&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2001/AAER-1460.txt
-2001,AAER-1458,2001-09-27,LR-17156,"Holden, Skooglund, Padda, and Beal",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-17156,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2001&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2001/AAER-1458.txt
-2001,AAER-1459,2001-09-27,34-44860,Paul S. Jurewicz,https://www.sec.gov/enforcement-litigation/administrative-proceedings/34-44860,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2001&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2001/AAER-1459.txt
-2001,AAER-1457,2001-09-27,34-44859,Joseph H. Kiser,https://www.sec.gov/enforcement-litigation/administrative-proceedings/34-44859,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2001&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2001/AAER-1457.txt
-2001,AAER-1456,2001-09-27,34-44858,"Charles K. Springer, CPA; Robert S. Haugen, CPA; Haugen, Springer & Co., PC",https://www.sec.gov/enforcement-litigation/administrative-proceedings/34-44858,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2001&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2001/AAER-1456.txt
-2001,AAER-1455,2001-09-26,LR-17151,"John Daws, Thomas Butler and Mark Folit",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-17151,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2001&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2001/AAER-1455.txt
-2001,AAER-1454,2001-09-25,34-44842,"Gunther International, Ltd.",https://www.sec.gov/enforcement-litigation/administrative-proceedings/34-44842,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2001&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2001/AAER-1454.txt
-2001,AAER-1448,2001-09-19,LR-17139,"C.E.C. Industries Corporation, Gerald H. Levine, and Marie A. Levine",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-17139,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2001&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2001/AAER-1448.txt
-2001,AAER-1453,2001-09-19,LR-17140,"Madera International, Inc.",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-17140,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2001&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2001/AAER-1453.txt
-2001,AAER-1452,2001-09-19,34-44817,"Harlan & Boettger, LLP; William C. Boettger, CPA and P. Robert Wilkinson, CPA",https://www.sec.gov/enforcement-litigation/administrative-proceedings/34-44817,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2001&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2001/AAER-1452.txt
-2001,AAER-1451,2001-09-19,34-44816,"Ralph Sanchez, CPA",https://www.sec.gov/enforcement-litigation/administrative-proceedings/34-44816,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2001&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2001/AAER-1451.txt
-2001,AAER-1450,2001-09-19,34-44815,Regina Fernandez,https://www.sec.gov/enforcement-litigation/administrative-proceedings/34-44815,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2001&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2001/AAER-1450.txt
-2001,AAER-1449,2001-09-19,34-44814,"Madera International, Inc.",https://www.sec.gov/enforcement-litigation/administrative-proceedings/34-44814,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2001&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2001/AAER-1449.txt
-2001,AAER-1447,2001-09-17,34-44806,"Robert M. Fuller Brenda P. Murray, Chief Administrative Law Judge",https://www.sec.gov/enforcement-litigation/administrative-proceedings/34-44806,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2001&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2001/AAER-1447.txt
-2001,AAER-1445,2001-09-12,LR-17126,Eric L. Mattson and James W. Harris,https://www.sec.gov/enforcement-litigation/litigation-releases/lr-17126,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2001&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2001/AAER-1445.txt
-2001,AAER-1446,2001-09-12,LR-17127,KPMG Siddharta & Harsono and Sonny Harsono,https://www.sec.gov/enforcement-litigation/litigation-releases/lr-17127,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2001&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2001/AAER-1446.txt
-2001,AAER-1444,2001-09-12,34-44784,Baker Hughes Incorporated,https://www.sec.gov/enforcement-litigation/administrative-proceedings/34-44784,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2001&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2001/AAER-1444.txt
-2001,AAER-1443,2001-09-10,LR-17123,Patrick Swisher and Swisher International,https://www.sec.gov/enforcement-litigation/litigation-releases/lr-17123,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2001&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2001/AAER-1443.txt
-2001,AAER-1442,2001-09-10,33-8003|34-44781,"George Kelly Moore, CPA",https://www.sec.gov/enforcement-litigation/administrative-proceedings/33-8003,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2001&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2001/AAER-1442.txt
-2001,AAER-1441,2001-09-10,33-8001|34-44799,Walter T. Reeder,https://www.sec.gov/enforcement-litigation/administrative-proceedings/33-8001,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2001&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2001/AAER-1441.txt
-2001,AAER-1440,2001-09-06,LR-17118,"M & A West, Inc.; Scott L. Kelly; Salvatore Censoprano; Zahra R. Gilak; Frank Thomas Eck, III; and Stanley R. Medley",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-17118,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2001&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2001/AAER-1440.txt
-2001,AAER-1436,2001-09-05,LR-17115,"Peter T. Caserta, Salvatore Marino and Dana C. Verrill",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-17115,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2001&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2001/AAER-1436.txt
-2001,AAER-1439,2001-09-05,LR-17116,"William Grabske, Robert Pocsik and Ralph Widmaier",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-17116,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2001&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2001/AAER-1439.txt
-2001,AAER-1438,2001-09-05,34-44765,Carl Albano,https://www.sec.gov/enforcement-litigation/administrative-proceedings/34-44765,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2001&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2001/AAER-1438.txt
-2001,AAER-1437,2001-09-05,34-44764,"Indus International, Inc.",https://www.sec.gov/enforcement-litigation/administrative-proceedings/34-44764,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2001&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2001/AAER-1437.txt
-2001,AAER-1435,2001-09-04,34-44761,"Salvatore T. Marino, CPA",https://www.sec.gov/enforcement-litigation/administrative-proceedings/34-44761,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2001&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2001/AAER-1435.txt
-2001,AAER-1434,2001-08-16,34-44711,"Leslie D. Crone, CPA",https://www.sec.gov/enforcement-litigation/administrative-proceedings/34-44711,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2001&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2001/AAER-1434.txt
-2001,AAER-1433,2001-08-13,LR-17100,Richard I. Berger and Donna M. Richardson,https://www.sec.gov/enforcement-litigation/litigation-releases/lr-17100,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2001&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2001/AAER-1433.txt
-2001,AAER-1431,2001-08-01,LR-17083,"William F. Buettner, Mark D. Kirstein and Amy S. Frazier",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-17083,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2001&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2001/AAER-1431.txt
-2001,AAER-1432,2001-08-01,LR-17084,"Larry Biggs, Jr., Donald McLellan and Leslie D. Crone",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-17084,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2001&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2001/AAER-1432.txt
-2001,AAER-1430,2001-08-01,34-44633,MAX Internet Communications Inc.,https://www.sec.gov/enforcement-litigation/administrative-proceedings/34-44633,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2001&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2001/AAER-1430.txt
-2001,AAER-1429,2001-07-30,34-44613,BankAmerica Corp. (now known as Bank of America Corp.),https://www.sec.gov/enforcement-litigation/administrative-proceedings/34-44613,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2001&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2001/AAER-1429.txt
-2001,AAER-1428,2001-07-27,34-44606,Pat A. Rossetti and Jeffrey M. Yonkers,https://www.sec.gov/enforcement-litigation/administrative-proceedings/34-44606,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2001&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2001/AAER-1428.txt
-2001,AAER-1427,2001-07-23,LR-17074,Edward J. Kiley and Richard N. Orzechowski,https://www.sec.gov/enforcement-litigation/litigation-releases/lr-17074,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2001&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2001/AAER-1427.txt
-2001,AAER-1426,2001-07-20,34-44581,"Richard P. Macchiarulo, CPA",https://www.sec.gov/enforcement-litigation/administrative-proceedings/34-44581,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2001&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2001/AAER-1426.txt
-2001,AAER-1425,2001-07-18,LR-17068,"American Bank Note Holographics, Inc.",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-17068,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2001&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2001/AAER-1425.txt
-2001,AAER-1424,2001-07-18,34-44565,"Mark Goldberg, C.P.A.",https://www.sec.gov/enforcement-litigation/administrative-proceedings/34-44565,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2001&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2001/AAER-1424.txt
-2001,AAER-1423,2001-07-18,33-7995|34-44564,John Lerlo,https://www.sec.gov/enforcement-litigation/administrative-proceedings/33-7995,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2001&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2001/AAER-1423.txt
-2001,AAER-1422,2001-07-18,33-7994|34-44563,"American Bank Note Holographics, Inc.",https://www.sec.gov/enforcement-litigation/administrative-proceedings/33-7994,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2001&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2001/AAER-1422.txt
-2001,AAER-1419,2001-07-03,LR-17058,"Mar-Jeanne Tendler, Arthur Tendler and Billie M. Jolson",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-17058,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2001&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2001/AAER-1419.txt
-2001,AAER-1421,2001-07-03,34-44511,"YourBankOnline.com, Pakie Plastino and William L. Butcher",https://www.sec.gov/enforcement-litigation/administrative-proceedings/34-44511,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2001&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2001/AAER-1421.txt
-2001,AAER-1420,2001-07-03,34-44510,"YourBankOnline.com, Pakie Plastino and William L. Butcher",https://www.sec.gov/enforcement-litigation/administrative-proceedings/34-44510,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2001&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2001/AAER-1420.txt
-2001,AAER-1418,2001-07-02,34-44501,James T. Rush,https://www.sec.gov/enforcement-litigation/administrative-proceedings/34-44501,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2001&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2001/AAER-1418.txt
-2001,AAER-1417,2001-07-02,34-44500,"Scott K. Barton, CPA",https://www.sec.gov/enforcement-litigation/administrative-proceedings/34-44500,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2001&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2001/AAER-1417.txt
-2001,AAER-1416,2001-06-25,34-44473,American Classic Voyages Co.,https://www.sec.gov/enforcement-litigation/administrative-proceedings/34-44473,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2001&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2001/AAER-1416.txt
-2001,AAER-1414,2001-06-21,LR-17044,"Richard P. Smyth, Arnold E. Johns, Jr., Michael J. Becker and Alan T. Davis",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-17044,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2001&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2001/AAER-1414.txt
-2001,AAER-1412,2001-06-21,34-44460,Michael J. Becker,https://www.sec.gov/enforcement-litigation/administrative-proceedings/34-44460,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2001&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2001/AAER-1412.txt
-2001,AAER-1413,2001-06-21,34-44461,"J. Allen Seymour, CPA",https://www.sec.gov/enforcement-litigation/administrative-proceedings/34-44461,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2001&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2001/AAER-1413.txt
-2001,AAER-1411,2001-06-20,LR-17042,"Ron Messenger, James T. Rush, Scott K. Barton and Gary Hubschman",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-17042,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2001&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2001/AAER-1411.txt
-2001,AAER-1410,2001-06-19,LR-17039,Arthur Andersen LLP,https://www.sec.gov/enforcement-litigation/litigation-releases/lr-17039,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2001&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2001/AAER-1410.txt
-2001,AAER-1409,2001-06-19,34-44448,"Robert G. Kutsenda, CPA",https://www.sec.gov/enforcement-litigation/administrative-proceedings/34-44448,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2001&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2001/AAER-1409.txt
-2001,AAER-1408,2001-06-19,33-7988|34-44447,"Walter Cercavschi, CPA",https://www.sec.gov/enforcement-litigation/administrative-proceedings/33-7988,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2001&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2001/AAER-1408.txt
-2001,AAER-1407,2001-06-19,33-7987|34-44446,"Edward G. Maier, CPA",https://www.sec.gov/enforcement-litigation/administrative-proceedings/33-7987,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2001&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2001/AAER-1407.txt
-2001,AAER-1406,2001-06-19,33-7986|34-44445,"Robert E. Allgyer, CPA",https://www.sec.gov/enforcement-litigation/administrative-proceedings/33-7986,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2001&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2001/AAER-1406.txt
-2001,AAER-1405,2001-06-19,34-44444,Arthur Andersen LLP,https://www.sec.gov/enforcement-litigation/administrative-proceedings/34-44444,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2001&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2001/AAER-1405.txt
-2001,AAER-1404,2001-06-14,34-44425,"James Thomas McCurdy, CPA Carol Fox Foelak, Administrative Law Judge",https://www.sec.gov/enforcement-litigation/administrative-proceedings/34-44425,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2001&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2001/AAER-1404.txt
-2001,AAER-1403,2001-06-05,LR-17024,"Am-Pac International, Inc.",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-17024,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2001&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2001/AAER-1403.txt
-2001,AAER-1401,2001-06-05,34-44389,"Am-Pac International, Inc.",https://www.sec.gov/enforcement-litigation/administrative-proceedings/34-44389,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2001&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2001/AAER-1401.txt
-2001,AAER-1402,2001-06-04,34-44388,James M. Cassidy and TPG Capital Corporation,https://www.sec.gov/enforcement-litigation/administrative-proceedings/34-44388,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2001&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2001/AAER-1402.txt
-2001,AAER-1399,2001-05-24,34-44346,Prime Capital Corporation,https://www.sec.gov/enforcement-litigation/administrative-proceedings/34-44346,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2001&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2001/AAER-1399.txt
-2001,AAER-1398,2001-05-23,LR-17016,Walter Königseder,https://www.sec.gov/enforcement-litigation/litigation-releases/lr-17016,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2001&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2001/AAER-1398.txt
-2001,AAER-1397,2001-05-16,34-44308,"Microtest, Inc.",https://www.sec.gov/enforcement-litigation/administrative-proceedings/34-44308,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2001&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2001/AAER-1397.txt
-2001,AAER-1395,2001-05-15,LR-17001,"Albert J. Dunlap, Russell A. Kersh, Robert J. Gluck, Donald R. Uzzi, Lee B. Griffith, and Phillip E. Harlow",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-17001,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2001&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2001/AAER-1395.txt
-2001,AAER-1396,2001-05-15,LR-17002,"Allan Boren, et al.",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-17002,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2001&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2001/AAER-1396.txt
-2001,AAER-1394,2001-05-15,33-7977,David C. Fannin,https://www.sec.gov/enforcement-litigation/administrative-proceedings/33-7977,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2001&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2001/AAER-1394.txt
-2001,AAER-1393,2001-05-15,33-7976,Sunbeam Corporation,https://www.sec.gov/enforcement-litigation/administrative-proceedings/33-7976,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2001&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2001/AAER-1393.txt
-2001,AAER-1392,2001-05-07,LR-16988,Jerry M. Walker and Craig R. Clark,https://www.sec.gov/enforcement-litigation/litigation-releases/lr-16988,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2001&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2001/AAER-1392.txt
-2001,AAER-1391,2001-05-07,34-44270,"Craig R. Clark, CPA",https://www.sec.gov/enforcement-litigation/administrative-proceedings/34-44270,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2001&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2001/AAER-1391.txt
-2001,AAER-1390,2001-05-04,34-44265,"R. Gordon Jones, CPA and Mark F. Jensen, CPA",https://www.sec.gov/enforcement-litigation/administrative-proceedings/34-44265,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2001&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2001/AAER-1390.txt
-2001,AAER-1389,2001-05-04,34-44264,"Barry C. Scutilo, CPA, Mark F. Jensen, CPA, and R. Gordon Jones, CPA",https://www.sec.gov/enforcement-litigation/administrative-proceedings/34-44264,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2001&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2001/AAER-1389.txt
-2001,AAER-1388,2001-05-02,34-44247,Pat A. Rossetti and Jeffrey M. Yonkers,https://www.sec.gov/enforcement-litigation/administrative-proceedings/34-44247,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2001&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2001/AAER-1388.txt
-2001,AAER-1387,2001-05-01,34-44240,"Aura Systems Inc., Zvi Kurtzman, Francis T. Phalen andJoseph Bevacqua",https://www.sec.gov/enforcement-litigation/administrative-proceedings/34-44240,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2001&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2001/AAER-1387.txt
-2001,AAER-1386,2001-04-27,34-44229,"Arden Franklin, CPA",https://www.sec.gov/enforcement-litigation/administrative-proceedings/34-44229,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2001&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2001/AAER-1386.txt
-2001,AAER-1385,2001-04-26,LR-16975,"Alexandra Elizabeth Montgomery, William Kenneth Nestor and Harriet Gluck",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-16975,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2001&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2001/AAER-1385.txt
-2001,AAER-1384,2001-04-18,LR-16968,"Bruce J. Kingdon, Kenneth Goglia, and Harvey Plante",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-16968,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2001&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2001/AAER-1384.txt
-2001,AAER-1383,2001-04-18,34-44193,"Bruce J. Kingdon, Kenneth Goglia, and Harvey Plante",https://www.sec.gov/enforcement-litigation/administrative-proceedings/34-44193,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2001&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2001/AAER-1383.txt
-2001,AAER-1382,2001-04-17,LR-16964,"Excal Enterprises, Inc., et al.",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-16964,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2001&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2001/AAER-1382.txt
-2001,AAER-1381,2001-04-16,LR-16962,"John N. Brincat, Sr. and Bradley Vallem",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-16962,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2001&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2001/AAER-1381.txt
-2001,AAER-1380,2001-03-30,LR-16948,"Montedison, S.p.A.",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-16948,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2001&month=All&order=field_publish_date&sort=desc&page=1,listing_row,,data/raw/aaer/2001/AAER-1380.txt
-2001,AAER-1379,2001-03-30,34-44136,Carl M. Apel,https://www.sec.gov/enforcement-litigation/administrative-proceedings/34-44136,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2001&month=All&order=field_publish_date&sort=desc&page=1,listing_row,,data/raw/aaer/2001/AAER-1379.txt
-2001,AAER-1378,2001-03-29,34-44130,National Steel Corporation,https://www.sec.gov/enforcement-litigation/administrative-proceedings/34-44130,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2001&month=All&order=field_publish_date&sort=desc&page=1,listing_row,,data/raw/aaer/2001/AAER-1378.txt
-2001,AAER-1377,2001-03-14,34-44072,"Kevin E. Orton, CPA, and Orton & Company",https://www.sec.gov/enforcement-litigation/administrative-proceedings/34-44072,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2001&month=All&order=field_publish_date&sort=desc&page=1,listing_row,,data/raw/aaer/2001/AAER-1377.txt
-2001,AAER-1376,2001-03-12,34-44064,"Kevin E. Orton, CPA",https://www.sec.gov/enforcement-litigation/administrative-proceedings/34-44064,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2001&month=All&order=field_publish_date&sort=desc&page=1,listing_row,,data/raw/aaer/2001/AAER-1376.txt
-2001,AAER-1374,2001-03-08,34-44050,"KPMG Peat Marwick L.L.P.; Robert G. Mahony, Administrative Law Judge",https://www.sec.gov/files/litigation/admin/34-44050.htm,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2001&month=All&order=field_publish_date&sort=desc&page=1,listing_row,,data/raw/aaer/2001/AAER-1374.txt
-2001,AAER-1375,2001-03-02,LR-16924,"Amazon Natural Treasures, Inc. Michael A. Sylver and Domingos Loricchio Jr.",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-16924,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2001&month=All&order=field_publish_date&sort=desc&page=1,listing_row,,data/raw/aaer/2001/AAER-1375.txt
-2001,AAER-1372,2001-02-28,LR-16910,Walter A. Forbes and E. Kirk Shelton,https://www.sec.gov/enforcement-litigation/litigation-releases/lr-16910,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2001&month=All&order=field_publish_date&sort=desc&page=1,listing_row,,data/raw/aaer/2001/AAER-1372.txt
-2001,AAER-1373,2001-02-28,LR-16912,Vigue et al.,https://www.sec.gov/enforcement-litigation/litigation-releases/lr-16912,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2001&month=All&order=field_publish_date&sort=desc&page=1,listing_row,,data/raw/aaer/2001/AAER-1373.txt
-2001,AAER-1371,2001-02-14,34-43962,"Michael R. Ford, CPA",https://www.sec.gov/enforcement-litigation/administrative-proceedings/34-43962,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2001&month=All&order=field_publish_date&sort=desc&page=1,listing_row,,data/raw/aaer/2001/AAER-1371.txt
-2001,AAER-1370,2001-02-14,33-7953,"Computron Software, Inc., currently named AXS-One Inc.",https://www.sec.gov/enforcement-litigation/administrative-proceedings/33-7953,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2001&month=All&order=field_publish_date&sort=desc&page=1,listing_row,,data/raw/aaer/2001/AAER-1370.txt
-2001,AAER-1368,2001-02-07,33-7948,Isaac Hager,https://www.sec.gov/enforcement-litigation/administrative-proceedings/33-7948,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2001&month=All&order=field_publish_date&sort=desc&page=1,listing_row,,data/raw/aaer/2001/AAER-1368.txt
-2001,AAER-1369,2001-02-06,LR-16888,"Martin R. Frankel, John A. Hackney. Robert J. Guyer,Liberty National Securities, Inc., Gary Atnip and Sonia Howe Radencovici",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-16888,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2001&month=All&order=field_publish_date&sort=desc&page=1,listing_row,,data/raw/aaer/2001/AAER-1369.txt
-2001,AAER-1367,2001-02-05,LR-16887,"Jeffrey L. Fuller, Rebecca L. Schultz, and C. Eric Baumann",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-16887,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2001&month=All&order=field_publish_date&sort=desc&page=1,listing_row,,data/raw/aaer/2001/AAER-1367.txt
-2001,AAER-1366,2001-02-05,34-43923,"YourBankOnline.com, Pakie Plastino and William L. Butcher",https://www.sec.gov/enforcement-litigation/administrative-proceedings/34-43923,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2001&month=All&order=field_publish_date&sort=desc&page=1,listing_row,,data/raw/aaer/2001/AAER-1366.txt
-2001,AAER-1365,2001-01-31,LR-16885,David W. McConnell and Charles P. Morrison,https://www.sec.gov/enforcement-litigation/litigation-releases/lr-16885,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2001&month=All&order=field_publish_date&sort=desc&page=1,listing_row,,data/raw/aaer/2001/AAER-1365.txt
-2001,AAER-1364,2001-01-31,34-43910,Charles P. Morrison CPA,https://www.sec.gov/enforcement-litigation/administrative-proceedings/34-43910,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2001&month=All&order=field_publish_date&sort=desc&page=1,listing_row,,data/raw/aaer/2001/AAER-1364.txt
-2001,AAER-1363,2001-01-25,34-43883,"Swart, Baumruk & Co., LLP, Harry J. Swart, CPA",https://www.sec.gov/enforcement-litigation/administrative-proceedings/34-43883,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2001&month=All&order=field_publish_date&sort=desc&page=1,listing_row,,data/raw/aaer/2001/AAER-1363.txt
-2001,AAER-1361,2001-01-23,LR-16866,"Aurora Foods Inc., et al.",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-16866,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2001&month=All&order=field_publish_date&sort=desc&page=1,listing_row,,data/raw/aaer/2001/AAER-1361.txt
-2001,AAER-1359,2001-01-17,34-43850,"Mark Steven Lynch, CPA",https://www.sec.gov/enforcement-litigation/administrative-proceedings/34-43850,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2001&month=All&order=field_publish_date&sort=desc&page=1,listing_row,,data/raw/aaer/2001/AAER-1359.txt
-2001,AAER-1358,2001-01-04,34-43809,"Transcrypt International, Inc.",https://www.sec.gov/enforcement-litigation/administrative-proceedings/34-43809,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2001&month=All&order=field_publish_date&sort=desc&page=1,listing_row,,data/raw/aaer/2001/AAER-1358.txt
-2002,AAER-1696,2002-12-23,33-8172|34-47083,Robert A. Putnam,https://www.sec.gov/enforcement-litigation/administrative-proceedings/33-8172,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2002&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2002/AAER-1696.txt
-2002,AAER-1695,2002-12-19,LR-17904,U.S. Technologies Inc. and C. Gregory Earls,https://www.sec.gov/enforcement-litigation/litigation-releases/lr-17904,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2002&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2002/AAER-1695.txt
-2002,AAER-1694,2002-12-17,LR-17898,Ira A. Gerard and Karen S. Harris,https://www.sec.gov/enforcement-litigation/litigation-releases/lr-17898,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2002&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2002/AAER-1694.txt
-2002,AAER-1692,2002-12-16,33-8163|34-47001,Ira A. Gerard and Karen S. Harris,https://www.sec.gov/enforcement-litigation/administrative-proceedings/33-8163,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2002&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2002/AAER-1692.txt
-2002,AAER-1693,2002-12-16,34-47004,"Hamilton Bancorp., Inc.",https://www.sec.gov/enforcement-litigation/administrative-proceedings/34-47004,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2002&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2002/AAER-1693.txt
-2002,AAER-1691,2002-12-16,34-47000,"Mercator Software, Inc.",https://www.sec.gov/enforcement-litigation/administrative-proceedings/34-47000,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2002&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2002/AAER-1691.txt
-2002,AAER-1690,2002-12-12,LR-17891,Susan Moore,https://www.sec.gov/enforcement-litigation/litigation-releases/lr-17891,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2002&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2002/AAER-1690.txt
-2002,AAER-1689,2002-12-12,34-46988,Susan Moore,https://www.sec.gov/enforcement-litigation/administrative-proceedings/34-46988,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2002&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2002/AAER-1689.txt
-2002,AAER-1688,2002-12-10,LR-17887,Syncor International Corporation,https://www.sec.gov/enforcement-litigation/litigation-releases/lr-17887,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2002&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2002/AAER-1688.txt
-2002,AAER-1687,2002-12-10,34-46979,Syncor International Corporation,https://www.sec.gov/enforcement-litigation/administrative-proceedings/34-46979,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2002&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2002/AAER-1687.txt
-2002,AAER-1683,2002-12-06,LR-17883,Betty L. Vinson and Troy M. Normand,https://www.sec.gov/enforcement-litigation/litigation-releases/lr-17883,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2002&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2002/AAER-1683.txt
-2002,AAER-1682,2002-12-06,LR-17880,"Bruce B. Edmondson, CPA",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-17880,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2002&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2002/AAER-1682.txt
-2002,AAER-1686,2002-12-06,33-8158|34-46964,"Betty L. Vinson, CPA",https://www.sec.gov/enforcement-litigation/administrative-proceedings/33-8158,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2002&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2002/AAER-1686.txt
-2002,AAER-1685,2002-12-06,33-8157|34-46963,David F. Myers,https://www.sec.gov/enforcement-litigation/administrative-proceedings/33-8157,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2002&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2002/AAER-1685.txt
-2002,AAER-1684,2002-12-06,33-8156|34-46962,"Buford Yates, Jr.",https://www.sec.gov/enforcement-litigation/administrative-proceedings/33-8156,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2002&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2002/AAER-1684.txt
-2002,AAER-1681,2002-12-06,34-46954,"Elliot S. Fisher, Esq.",https://www.sec.gov/enforcement-litigation/administrative-proceedings/34-46954,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2002&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2002/AAER-1681.txt
-2002,AAER-1680,2002-12-06,34-46953,"Bruce B. Edmondson, CPA",https://www.sec.gov/enforcement-litigation/administrative-proceedings/34-46953,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2002&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2002/AAER-1680.txt
-2002,AAER-1679,2002-12-02,LR-17869,"Ralph K. Ungermann, Alan J. McMillan, and James O. Mitchell",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-17869,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2002&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2002/AAER-1679.txt
-2002,AAER-1678,2002-11-26,LR-17866,"WorldCom, Inc.",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-17866,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2002&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2002/AAER-1678.txt
-2002,AAER-1677,2002-11-26,34-46909,"First Virtual Communications, Inc.",https://www.sec.gov/enforcement-litigation/administrative-proceedings/34-46909,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2002&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2002/AAER-1677.txt
-2002,AAER-1676,2002-11-26,34-46908,"Michael Sullivan, CPA",https://www.sec.gov/enforcement-litigation/administrative-proceedings/34-46908,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2002&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2002/AAER-1676.txt
-2002,AAER-1675,2002-11-26,34-46907,"Anicom, Inc.",https://www.sec.gov/enforcement-litigation/administrative-proceedings/34-46907,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2002&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2002/AAER-1675.txt
-2002,AAER-1674,2002-11-25,LR-17863,"800America.com, Inc.",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-17863,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2002&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2002/AAER-1674.txt
-2002,AAER-1673,2002-11-25,LR-17859A,Ilse Cappel,https://www.sec.gov/enforcement-litigation/litigation-releases/lr-17859a,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2002&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2002/AAER-1673.txt
-2002,AAER-1671,2002-11-21,LR-17855,Phillip E. White,https://www.sec.gov/enforcement-litigation/litigation-releases/lr-17855,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2002&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2002/AAER-1671.txt
-2002,AAER-1672,2002-11-21,34-46880,"BDO International, Minas Ioannou, and Christakis Ioannou",https://www.sec.gov/enforcement-litigation/administrative-proceedings/34-46880,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2002&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2002/AAER-1672.txt
-2002,AAER-1670,2002-11-21,34-46870,James A. Fitzhenry,https://www.sec.gov/enforcement-litigation/administrative-proceedings/34-46870,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2002&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2002/AAER-1670.txt
-2002,AAER-1669,2002-11-20,LR-17852,"TenFold Corporation, Gary D. Kennedy, Robert P. Hughes, Stanley G. Hanks, and Wynn K. Clayton",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-17852,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2002&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2002/AAER-1669.txt
-2002,AAER-1668,2002-11-18,LR-17846,"Michael G. Horsey, CPA, Michael D. Watson, CPA, and Sallie D. Feldman, CPA",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-17846,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2002&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2002/AAER-1668.txt
-2002,AAER-1667,2002-11-18,34-46845,"Michael G. Horsey, CPA, Michael D. Watson, CPA, and Sallie D. Feldman, CPA",https://www.sec.gov/enforcement-litigation/administrative-proceedings/34-46845,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2002&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2002/AAER-1667.txt
-2002,AAER-1666,2002-11-15,LR-17843,Larry Ohms,https://www.sec.gov/enforcement-litigation/litigation-releases/lr-17843,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2002&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2002/AAER-1666.txt
-2002,AAER-1665,2002-11-15,LR-17842,"David F. Myers and Buford Yates, Jr.",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-17842,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2002&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2002/AAER-1665.txt
-2002,AAER-1664,2002-11-14,LR-17837,"Adelphia Communications Corporation, John J. Rigas, Timothy J. Rigas, Michael J. Rigas, James P. Rigas, James R. Brown, and Michael C. Mulcahey",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-17837,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2002&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2002/AAER-1664.txt
-2002,AAER-1663,2002-11-14,LR-17836,Albert Dunlap et al.,https://www.sec.gov/enforcement-litigation/litigation-releases/lr-17836,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2002&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2002/AAER-1663.txt
-2002,AAER-1662,2002-11-13,LR-17835,"800America.com, Inc., et al.",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-17835,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2002&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2002/AAER-1662.txt
-2002,AAER-1661,2002-11-13,33-8146|34-46821,Ernst & Young LLP,https://www.sec.gov/enforcement-litigation/administrative-proceedings/33-8146,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2002&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2002/AAER-1661.txt
-2002,AAER-1660,2002-11-12,34-46813,"Jess H. Nealy (Pickard & Company, Incorporated, et al.) (8-10500; 801-3605) Sidney Ullman, Hearing Examiner",https://www.sec.gov/enforcement-litigation/administrative-proceedings/34-46813,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2002&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2002/AAER-1660.txt
-2002,AAER-1659,2002-11-06,34-46777,"Frederick W. Kolling III, CPA",https://www.sec.gov/enforcement-litigation/administrative-proceedings/34-46777,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2002&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2002/AAER-1659.txt
-2002,AAER-1658,2002-11-05,LR-17829,"WorldCom, Inc.",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-17829,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2002&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2002/AAER-1658.txt
-2002,AAER-1657,2002-11-01,LR-17824,"Richard P. Smyth, Arnold E. Johns, Jr., Michael J. Becker and Alan T. Davis",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-17824,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2002&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2002/AAER-1657.txt
-2002,AAER-1656,2002-10-30,LR-17816,Larry Ohms,https://www.sec.gov/enforcement-litigation/litigation-releases/lr-17816,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2002&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2002/AAER-1656.txt
-2002,AAER-1655,2002-10-30,LR-17815,Stephen R. Becker,https://www.sec.gov/enforcement-litigation/litigation-releases/lr-17815,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2002&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2002/AAER-1655.txt
-2002,AAER-1654,2002-10-23,34-46710,Ernst & Young LLP,https://www.sec.gov/enforcement-litigation/opinions-adjudicatory-orders/34-46710,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2002&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2002/AAER-1654.txt
-2002,AAER-1653,2002-10-21,LR-17794,"Paul Skulsky, et al.",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-17794,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2002&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2002/AAER-1653.txt
-2002,AAER-1652,2002-10-21,34-46694,Aaron Chaitovsky and Robert Glass,https://www.sec.gov/enforcement-litigation/administrative-proceedings/34-46694,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2002&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2002/AAER-1652.txt
-2002,AAER-1651,2002-10-16,LR-17788,"G. Matthias Heinzelmann, III",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-17788,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2002&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2002/AAER-1651.txt
-2002,AAER-1650,2002-10-10,LR-17783,Betty L. Vinson and Troy M. Normand,https://www.sec.gov/enforcement-litigation/litigation-releases/lr-17783,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2002&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2002/AAER-1650.txt
-2002,AAER-1648,2002-10-10,LR-17782,"Lernout & Hauspie Speech Products, N.V.",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-17782,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2002&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2002/AAER-1648.txt
-2002,AAER-1649,2002-10-10,34-46634,"J. Mark Samper, CPA",https://www.sec.gov/enforcement-litigation/administrative-proceedings/34-46634,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2002&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2002/AAER-1649.txt
-2002,AAER-1647,2002-10-09,LR-17779,"Las Vegas Entertainment Network, Inc., Joseph A. Corazzi, Carl A. Sambus,and Jay I. Goldberg",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-17779,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2002&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2002/AAER-1647.txt
-2002,AAER-1646,2002-10-09,34-46627,"Robert W. Armstrong, III Carol Fox Foelak, Administrative Law Judge",https://www.sec.gov/enforcement-litigation/administrative-proceedings/34-46627,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2002&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2002/AAER-1646.txt
-2002,AAER-1643,2002-10-08,LR-17776,"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; and 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-17776,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2002&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2002/AAER-1643.txt
-2002,AAER-1644,2002-10-08,34-46622,"John Giesecke Jr., CPA",https://www.sec.gov/enforcement-litigation/administrative-proceedings/34-46622,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2002&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2002/AAER-1644.txt
-2002,AAER-1645,2002-10-08,34-46623,"Joseph J. Shew, CPA",https://www.sec.gov/enforcement-litigation/administrative-proceedings/34-46623,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2002&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2002/AAER-1645.txt
-2002,AAER-1642,2002-10-07,LR-17771,"Buford Yates, Jr.",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-17771,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2002&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2002/AAER-1642.txt
-2002,AAER-1641,2002-10-07,LR-17770,"System Software Associates, Inc., Roger Covey and Joseph Skadra",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-17770,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2002&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2002/AAER-1641.txt
-2002,AAER-1640,2002-10-02,LR-17762,Andrew S. Fastow,https://www.sec.gov/enforcement-litigation/litigation-releases/lr-17762,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2002&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2002/AAER-1640.txt
-2002,AAER-1639,2002-10-01,LR-17760,"J. Kenneth Stringer III, J. Mark Samper, William N. Martin, and Steven R. Eagleburger",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-17760,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2002&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2002/AAER-1639.txt
-2002,AAER-1638,2002-10-01,LR-17758,"Arthur A. Goodwin, William J. Burke and Christopher P. Whalen",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-17758,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2002&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2002/AAER-1638.txt
-2002,AAER-1637,2002-09-30,33-8135|34-46573,"FLIR Systems, Inc.",https://www.sec.gov/enforcement-litigation/administrative-proceedings/33-8135,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2002&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2002/AAER-1637.txt
-2002,AAER-1635,2002-09-26,LR-17753,David F. Myers,https://www.sec.gov/enforcement-litigation/litigation-releases/lr-17753,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2002&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2002/AAER-1635.txt
-2002,AAER-1634,2002-09-26,LR-17752,Barry M. Budilov and Raymond J. Green,https://www.sec.gov/enforcement-litigation/litigation-releases/lr-17752,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2002&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2002/AAER-1634.txt
-2002,AAER-1633,2002-09-26,LR-17746,"William P. Trainor, Vincent D. Celentano, Medical Diagnostic Products, Inc. (f/k/a Novatek International, Inc.), Karen Losordo, Diane M. Trainor, Daniel J. Trainor, Geraldine Trainor and Mary N. Celentano",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-17746,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2002&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2002/AAER-1633.txt
-2002,AAER-1632,2002-09-25,LR-17744,Dynegy Inc.,https://www.sec.gov/enforcement-litigation/litigation-releases/lr-17744,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2002&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2002/AAER-1632.txt
-2002,AAER-1630,2002-09-24,LR-17739,"Asthma Disease Management, Inc., George H. Young, Richard A. Manini, Richard B. Anderson, and Colleen Erin Kelly Bishop",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-17739,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2002&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2002/AAER-1630.txt
-2002,AAER-1631,2002-09-24,33-8134,Dynegy Inc.,https://www.sec.gov/enforcement-litigation/administrative-proceedings/33-8134,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2002&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2002/AAER-1631.txt
-2002,AAER-1629,2002-09-19,LR-17736,"Motorcar Parts and Accessories, Inc. and Peter Bromberg",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-17736,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2002&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2002/AAER-1629.txt
-2002,AAER-1628,2002-09-18,LR-17734,"Stephen L. Holden, Scott Skooglund, Kuldershan S. Padda, and Stephan C. Beal",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-17734,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2002&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2002/AAER-1628.txt
-2002,AAER-1627,2002-09-12,LR-17722,"L. Dennis Kozlowski, Mark H. Swartz and Mark A. Belnick",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-17722,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2002&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2002/AAER-1627.txt
-2002,AAER-1626,2002-09-11,LR-17719,"Donne Corporation, Sherman S. Smith, Shawn Smith, and Bruce Anderson",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-17719,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2002&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2002/AAER-1626.txt
-2002,AAER-1625,2002-09-10,LR-17716,"Shoreline Development Company, Todd J. Taylor, Derek K. Gradwell, Paul A. Barrios III, Dennis P. O'Connell, Jr., Epic Consulting Services, Inc., Coastal Resources, Inc., Northstar Acquisitions and Holdings, Inc., Shoreline Holdings and Acquisitions, Inc. and Spartan Consulting, Inc.",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-17716,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2002&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2002/AAER-1625.txt
-2002,AAER-1623,2002-09-04,LR-17710,Albert Dunlap et al.,https://www.sec.gov/enforcement-litigation/litigation-releases/lr-17710,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2002&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2002/AAER-1623.txt
-2002,AAER-1624,2002-09-04,LR-17708,Buettner et al.,https://www.sec.gov/enforcement-litigation/litigation-releases/lr-17708,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2002&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2002/AAER-1624.txt
-2002,AAER-1621,2002-08-30,LR-17705,"James Murphy, C.P.A.",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-17705,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2002&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2002/AAER-1621.txt
-2002,AAER-1622,2002-08-30,34-46445,"SCB Computer Technology, Inc.",https://www.sec.gov/enforcement-litigation/administrative-proceedings/34-46445,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2002&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2002/AAER-1622.txt
-2002,AAER-1620,2002-08-30,34-46442,"James Murphy, C.P.A.",https://www.sec.gov/enforcement-litigation/administrative-proceedings/34-46442,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2002&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2002/AAER-1620.txt
-2002,AAER-1619,2002-08-27,LR-17701,"William H. Rinehart, Jonathan A. Beck, and Kevin P. Clark",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-17701,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2002&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2002/AAER-1619.txt
-2002,AAER-1617,2002-08-21,LR-17692,Michael J. Kopper,https://www.sec.gov/enforcement-litigation/litigation-releases/lr-17692,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2002&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2002/AAER-1617.txt
-2002,AAER-1616,2002-08-16,LR-17686,"Kevin J. Morrison, et al.",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-17686,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2002&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2002/AAER-1616.txt
-2002,AAER-1615,2002-08-16,33-8122,"Kurt D. Saliger, CPA",https://www.sec.gov/enforcement-litigation/administrative-proceedings/33-8122,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2002&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2002/AAER-1615.txt
-2002,AAER-1614,2002-08-09,LR-17671,"David G. Sherman, John L. Clark, and Sarah E. Hume",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-17671,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2002&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2002/AAER-1614.txt
-2002,AAER-1613,2002-08-08,LR-17667,"Richard F. Rubin, et al.",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-17667,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2002&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2002/AAER-1613.txt
-2002,AAER-1612,2002-08-08,34-46322,Edward T. Creevy,https://www.sec.gov/enforcement-litigation/administrative-proceedings/34-46322,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2002&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2002/AAER-1612.txt
-2002,AAER-1611,2002-08-07,LR-17665,"Gary Stephen Joiner, Grant W. Peck, Dean Frederick Sessions, and Mark Allen Disalvo",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-17665,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2002&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2002/AAER-1611.txt
-2002,AAER-1610,2002-08-05,LR-17656,"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-17656,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2002&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2002/AAER-1610.txt
-2002,AAER-1608,2002-08-02,33-8118|34-46302,"Gas and Oil Technologies, Inc., Ingrid Aliet-Gass and Glen Morinaka, CPA",https://www.sec.gov/enforcement-litigation/administrative-proceedings/33-8118,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2002&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2002/AAER-1608.txt
-2002,AAER-1605,2002-08-01,LR-17648,"John R. Boyd, and Christopher Curbello",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-17648,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2002&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2002/AAER-1605.txt
-2002,AAER-1607,2002-08-01,LR-17651,"Douglas A. Murphy, David G. Kay and Lawrence H. Theriot",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-17651,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2002&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2002/AAER-1607.txt
-2002,AAER-1604,2002-08-01,34-46291,"Richard P. Bellinger, Jack P. Bates, and Stephen S. Winslett",https://www.sec.gov/enforcement-litigation/administrative-proceedings/34-46291,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2002&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2002/AAER-1604.txt
-2002,AAER-1603,2002-08-01,34-46290,"David Friend, CPA",https://www.sec.gov/enforcement-litigation/administrative-proceedings/34-46290,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2002&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2002/AAER-1603.txt
-2002,AAER-1606,2002-07-31,LR-17641,Roys Poyiadjis and Lycourgos Kyprianou and AremisSoft Corp. et al.,https://www.sec.gov/enforcement-litigation/litigation-releases/lr-17641,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2002&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2002/AAER-1606.txt
-2002,AAER-1602,2002-07-29,34-46273,Eric C. Brown,https://www.sec.gov/enforcement-litigation/administrative-proceedings/34-46273,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2002&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2002/AAER-1602.txt
-2002,AAER-1600,2002-07-25,LR-17631,"Oxford Health Plans, Inc.",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-17631,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2002&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2002/AAER-1600.txt
-2002,AAER-1600,2002-07-25,34-46254,"Oxford Health Plans, Inc., Andrew B. Cassidy, and Brendan R. Shanahan",https://www.sec.gov/enforcement-litigation/administrative-proceedings/34-46254,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2002&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2002/AAER-1600.txt
-2002,AAER-1601,2002-07-25,34-46254,"Oxford Health Plans, Inc., Andrew B. Cassidy, and Brendan R. Shanahan",https://www.sec.gov/enforcement-litigation/administrative-proceedings/34-46254,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2002&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2002/AAER-1601.txt
-2002,AAER-1599,2002-07-24,LR-17627,"Joseph Sidoryk, Gary L. Camp, Todd Camp and Thomas J. Siska",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-17627,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2002&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2002/AAER-1599.txt
-2002,AAER-1598,2002-07-22,LR-17623,"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-17623,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2002&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2002/AAER-1598.txt
-2002,AAER-1597,2002-07-18,33-8112,"PNC Financial Services Group, Inc.",https://www.sec.gov/enforcement-litigation/administrative-proceedings/33-8112,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2002&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2002/AAER-1597.txt
-2002,AAER-1596,2002-07-17,34-46216,"PricewaterhouseCoopers LLP, and PricewaterhouseCoopers Securities LLC",https://www.sec.gov/enforcement-litigation/administrative-proceedings/34-46216,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2002&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2002/AAER-1596.txt
-2002,AAER-1595,2002-07-17,34-46215,"Avon Products, Inc.",https://www.sec.gov/enforcement-litigation/administrative-proceedings/34-46215,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2002&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2002/AAER-1595.txt
-2002,AAER-1594,2002-07-15,34-46206,"Robert W. Armstrong, III Carol Fox Foelak, Administrative Law Judge",https://www.sec.gov/enforcement-litigation/administrative-proceedings/34-46206,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2002&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2002/AAER-1594.txt
-2002,AAER-1593,2002-07-15,34-46205,"Robert W. Armstrong, III Carol Fox Foelak, Administrative Law Judge",https://www.sec.gov/enforcement-litigation/administrative-proceedings/34-46205,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2002&month=All&order=field_publish_date&sort=desc&page=1,listing_row,,data/raw/aaer/2002/AAER-1593.txt
-2002,AAER-1592,2002-07-12,LR-17611,"Intelliquis International, Inc., Mark W. Tippets, David A. Jones and Kevin E. Orton",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-17611,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2002&month=All&order=field_publish_date&sort=desc&page=1,listing_row,,data/raw/aaer/2002/AAER-1592.txt
-2002,AAER-1589,2002-07-09,34-46174,Gregory D. Norton,https://www.sec.gov/enforcement-litigation/administrative-proceedings/34-46174,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2002&month=All&order=field_publish_date&sort=desc&page=1,listing_row,,data/raw/aaer/2002/AAER-1589.txt
-2002,AAER-1588,2002-07-09,34-46172,"Thomas F. Wraback, CPA",https://www.sec.gov/enforcement-litigation/administrative-proceedings/34-46172,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2002&month=All&order=field_publish_date&sort=desc&page=1,listing_row,,data/raw/aaer/2002/AAER-1588.txt
-2002,AAER-1590,2002-07-09,34-46175,"Glen P. Duffy, CPA",https://www.sec.gov/enforcement-litigation/administrative-proceedings/34-46175,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2002&month=All&order=field_publish_date&sort=desc&page=1,listing_row,,data/raw/aaer/2002/AAER-1590.txt
-2002,AAER-1587,2002-07-02,34-46157,"Peter D. Stewart, C.A., John L. Harbor, C.A., and David Chopping, C.A.",https://www.sec.gov/enforcement-litigation/administrative-proceedings/34-46157,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2002&month=All&order=field_publish_date&sort=desc&page=1,listing_row,,data/raw/aaer/2002/AAER-1587.txt
-2002,AAER-1586,2002-06-28,LR-17594,"WorldCom, Inc.",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-17594,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2002&month=All&order=field_publish_date&sort=desc&page=1,listing_row,,data/raw/aaer/2002/AAER-1586.txt
-2002,AAER-1585,2002-06-27,LR-17588,"WorldCom, Inc.",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-17588,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2002&month=All&order=field_publish_date&sort=desc&page=1,listing_row,,data/raw/aaer/2002/AAER-1585.txt
-2002,AAER-1584,2002-06-27,34-46130,"Moret Ernst & Young Accountants, n/k/a Ernst & Young Accountants",https://www.sec.gov/enforcement-litigation/administrative-proceedings/34-46130,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2002&month=All&order=field_publish_date&sort=desc&page=1,listing_row,,data/raw/aaer/2002/AAER-1584.txt
-2002,AAER-1583,2002-06-25,LR-17586,"John N. Brincat, Sr. and Bradley Vallem",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-17586,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2002&month=All&order=field_publish_date&sort=desc&page=1,listing_row,,data/raw/aaer/2002/AAER-1583.txt
-2002,AAER-1581,2002-06-21,LR-17577,"Frank M. Bergonzi, Martin L. Grass, and Franklin C. Brown",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-17577,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2002&month=All&order=field_publish_date&sort=desc&page=1,listing_row,,data/raw/aaer/2002/AAER-1581.txt
-2002,AAER-1582,2002-06-21,LR-17578,"Bruce Hill, et al.; Richard P. Vatcher",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-17578,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2002&month=All&order=field_publish_date&sort=desc&page=1,listing_row,,data/raw/aaer/2002/AAER-1582.txt
-2002,AAER-1580,2002-06-21,34-46100,Timothy J. Noonan,https://www.sec.gov/enforcement-litigation/administrative-proceedings/34-46100,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2002&month=All&order=field_publish_date&sort=desc&page=1,listing_row,,data/raw/aaer/2002/AAER-1580.txt
-2002,AAER-1579,2002-06-21,34-46099,Rite Aid Corporation,https://www.sec.gov/enforcement-litigation/administrative-proceedings/34-46099,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2002&month=All&order=field_publish_date&sort=desc&page=1,listing_row,,data/raw/aaer/2002/AAER-1579.txt
-2002,AAER-1577,2002-06-14,LR-17564,"John Daws, Thomas Butler and Mark Folit",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-17564,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2002&month=All&order=field_publish_date&sort=desc&page=1,listing_row,,data/raw/aaer/2002/AAER-1577.txt
-2002,AAER-1578,2002-06-12,LR-17558,"Paul Skulsky, et al.",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-17558,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2002&month=All&order=field_publish_date&sort=desc&page=1,listing_row,,data/raw/aaer/2002/AAER-1578.txt
-2002,AAER-1576,2002-06-12,LR-17561,"Patrick O. Wheeler, Steven S. Gallers, and Robert L. Carberry",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-17561,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2002&month=All&order=field_publish_date&sort=desc&page=1,listing_row,,data/raw/aaer/2002/AAER-1576.txt
-2002,AAER-1575,2002-06-11,LR-17557,"Aura Systems, Inc., et al.; Gerald S. Papazian",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-17557,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2002&month=All&order=field_publish_date&sort=desc&page=1,listing_row,,data/raw/aaer/2002/AAER-1575.txt
-2002,AAER-1574,2002-06-10,LR-17550,"Ashford.com, Inc., Kenneth E. Kurtzman, Brian E. Bergeron andAmazon.com, Inc.",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-17550,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2002&month=All&order=field_publish_date&sort=desc&page=1,listing_row,,data/raw/aaer/2002/AAER-1574.txt
-2002,AAER-1573,2002-06-10,34-46052,"Ashford.com, Inc., Kenneth E. Kurtzman, Brian E. Bergeron andAmazon.com, Inc.",https://www.sec.gov/enforcement-litigation/administrative-proceedings/34-46052,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2002&month=All&order=field_publish_date&sort=desc&page=1,listing_row,,data/raw/aaer/2002/AAER-1573.txt
-2002,AAER-1572,2002-06-07,33-8105|34-46048,Gerald S. Papazian,https://www.sec.gov/enforcement-litigation/administrative-proceedings/33-8105,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2002&month=All&order=field_publish_date&sort=desc&page=1,listing_row,,data/raw/aaer/2002/AAER-1572.txt
-2002,AAER-1571,2002-06-07,33-8104|34-46047,"Korea Data Systems USA, Inc., Lap Shun (John) Hui, and Bun (Ben) Wong",https://www.sec.gov/enforcement-litigation/administrative-proceedings/33-8104,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2002&month=All&order=field_publish_date&sort=desc&page=1,listing_row,,data/raw/aaer/2002/AAER-1571.txt
-2002,AAER-1570,2002-06-06,LR-17546,"Madera International, Inc., Ramiro M. Fernandez-Moris, and Daniel S. Lezak",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-17546,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2002&month=All&order=field_publish_date&sort=desc&page=1,listing_row,,data/raw/aaer/2002/AAER-1570.txt
-2002,AAER-1569,2002-06-05,LR-17542,"John F. Mortell, Thomas F. Wraback, William S. Edwards, Gregory D. Norton, Glenn P. Duffy, Jerry W. Ross and Gerald T. Barry; John K. Bradley",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-17542,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2002&month=All&order=field_publish_date&sort=desc&page=1,listing_row,,data/raw/aaer/2002/AAER-1569.txt
-2002,AAER-1568,2002-06-05,34-46035,John K. Bradley,https://www.sec.gov/enforcement-litigation/administrative-proceedings/34-46035,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2002&month=All&order=field_publish_date&sort=desc&page=1,listing_row,,data/raw/aaer/2002/AAER-1568.txt
-2002,AAER-1567,2002-06-05,33-8103|34-46034,"James E. Slayton, CPA",https://www.sec.gov/enforcement-litigation/administrative-proceedings/33-8103,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2002&month=All&order=field_publish_date&sort=desc&page=1,listing_row,,data/raw/aaer/2002/AAER-1567.txt
-2002,AAER-1566,2002-06-05,34-46033,"James E. Slayton, CPA",https://www.sec.gov/enforcement-litigation/administrative-proceedings/34-46033,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2002&month=All&order=field_publish_date&sort=desc&page=1,listing_row,,data/raw/aaer/2002/AAER-1566.txt
-2002,AAER-1565,2002-06-05,34-46031,"Katrina Krug, CPA",https://www.sec.gov/enforcement-litigation/administrative-proceedings/34-46031,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2002&month=All&order=field_publish_date&sort=desc&page=1,listing_row,,data/raw/aaer/2002/AAER-1565.txt
-2002,AAER-1564,2002-06-05,34-46030,"Advanced Technical Products, Inc., James S. Carter, and Garrett L. Dominy",https://www.sec.gov/enforcement-litigation/administrative-proceedings/34-46030,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2002&month=All&order=field_publish_date&sort=desc&page=1,listing_row,,data/raw/aaer/2002/AAER-1564.txt
-2002,AAER-1563,2002-06-03,34-46017,Microsoft Corporation,https://www.sec.gov/enforcement-litigation/administrative-proceedings/34-46017,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2002&month=All&order=field_publish_date&sort=desc&page=1,listing_row,,data/raw/aaer/2002/AAER-1563.txt
-2002,AAER-1562,2002-05-30,LR-17538,"James Murphy, et al.",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-17538,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2002&month=All&order=field_publish_date&sort=desc&page=1,listing_row,,data/raw/aaer/2002/AAER-1562.txt
-2002,AAER-1561,2002-05-21,LR-17524,David Malmstedt and Mark Huetteman,https://www.sec.gov/enforcement-litigation/litigation-releases/lr-17524,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2002&month=All&order=field_publish_date&sort=desc&page=1,listing_row,,data/raw/aaer/2002/AAER-1561.txt
-2002,AAER-1560,2002-05-20,LR-17521,Alan K. Anderson,https://www.sec.gov/enforcement-litigation/litigation-releases/lr-17521,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2002&month=All&order=field_publish_date&sort=desc&page=1,listing_row,,data/raw/aaer/2002/AAER-1560.txt
-2002,AAER-1559,2002-05-20,LR-17522,"Reza Mikailli, Gary F. Pado and Unify Corporation",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-17522,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2002&month=All&order=field_publish_date&sort=desc&page=1,listing_row,,data/raw/aaer/2002/AAER-1559.txt
-2002,AAER-1558,2002-05-20,34-45964,Ernst & Young,https://www.sec.gov/enforcement-litigation/administrative-proceedings/34-45964,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2002&month=All&order=field_publish_date&sort=desc&page=1,listing_row,,data/raw/aaer/2002/AAER-1558.txt
-2002,AAER-1557,2002-05-20,34-45962,"Legato Systems, Inc. and Stephen Wise",https://www.sec.gov/enforcement-litigation/administrative-proceedings/34-45962,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2002&month=All&order=field_publish_date&sort=desc&page=1,listing_row,,data/raw/aaer/2002/AAER-1557.txt
-2002,AAER-1556,2002-05-16,34-45941,"Dennis M. Gaito, CPA",https://www.sec.gov/enforcement-litigation/administrative-proceedings/34-45941,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2002&month=All&order=field_publish_date&sort=desc&page=1,listing_row,,data/raw/aaer/2002/AAER-1556.txt
-2002,AAER-1555,2002-05-14,34-45925,"Edison Schools, Inc.",https://www.sec.gov/enforcement-litigation/administrative-proceedings/34-45925,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2002&month=All&order=field_publish_date&sort=desc&page=1,listing_row,,data/raw/aaer/2002/AAER-1555.txt
-2002,AAER-1554,2002-05-06,LR-17504,"Carl E. Putnam, Donald C. Welchko, John P. Figurelli, Daryl T. Spinell, Ronald M. Bandyk, and Renee L. LeVault",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-17504,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2002&month=All&order=field_publish_date&sort=desc&page=1,listing_row,,data/raw/aaer/2002/AAER-1554.txt
-2002,AAER-1553,2002-05-06,34-45880,"Anicom, Inc.",https://www.sec.gov/enforcement-litigation/administrative-proceedings/34-45880,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2002&month=All&order=field_publish_date&sort=desc&page=1,listing_row,,data/raw/aaer/2002/AAER-1553.txt
-2002,AAER-1552,2002-05-01,34-45853,Michael A. Kolberg and Dale E. Huizenga,https://www.sec.gov/enforcement-litigation/administrative-proceedings/34-45853,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2002&month=All&order=field_publish_date&sort=desc&page=1,listing_row,,data/raw/aaer/2002/AAER-1552.txt
-2002,AAER-1551,2002-05-01,34-45852,"Serologicals Corporation, Inc.",https://www.sec.gov/enforcement-litigation/administrative-proceedings/34-45852,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2002&month=All&order=field_publish_date&sort=desc&page=1,listing_row,,data/raw/aaer/2002/AAER-1551.txt
-2002,AAER-1550,2002-04-26,34-45826,Surety Capital Corporation,https://www.sec.gov/enforcement-litigation/administrative-proceedings/34-45826,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2002&month=All&order=field_publish_date&sort=desc&page=1,listing_row,,data/raw/aaer/2002/AAER-1550.txt
-2002,AAER-1549,2002-04-25,LR-17491,"G. Matthias Heinzelmann, III",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-17491,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2002&month=All&order=field_publish_date&sort=desc&page=1,listing_row,,data/raw/aaer/2002/AAER-1549.txt
-2002,AAER-1548,2002-04-24,LR-17489,Kenneth W. Haver,https://www.sec.gov/enforcement-litigation/litigation-releases/lr-17489,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2002&month=All&order=field_publish_date&sort=desc&page=1,listing_row,,data/raw/aaer/2002/AAER-1548.txt
-2002,AAER-1547,2002-04-24,34-45814,"Kenneth W. Haver, CPA",https://www.sec.gov/enforcement-litigation/administrative-proceedings/34-45814,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2002&month=All&order=field_publish_date&sort=desc&page=1,listing_row,,data/raw/aaer/2002/AAER-1547.txt
-2002,AAER-1546,2002-04-23,LR-17484,"Patrick Quinlan, Lee Wells, Keith Pietila, Alexander Ajemian, John O'Leary, Cheryl Swain and Kevin Lasky",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-17484,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2002&month=All&order=field_publish_date&sort=desc&page=1,listing_row,,data/raw/aaer/2002/AAER-1546.txt
-2002,AAER-1544,2002-04-22,LR-17481,Byron Robert Lerner,https://www.sec.gov/enforcement-litigation/litigation-releases/lr-17481,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2002&month=All&order=field_publish_date&sort=desc&page=1,listing_row,,data/raw/aaer/2002/AAER-1544.txt
-2002,AAER-1545,2002-04-22,34-45797,"Michael R. Drogin, CPA",https://www.sec.gov/enforcement-litigation/administrative-proceedings/34-45797,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2002&month=All&order=field_publish_date&sort=desc&page=1,listing_row,,data/raw/aaer/2002/AAER-1545.txt
-2002,AAER-1543,2002-04-22,33-8093|34-45796,"Teltran International Group, Ltd.",https://www.sec.gov/enforcement-litigation/administrative-proceedings/33-8093,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2002&month=All&order=field_publish_date&sort=desc&page=1,listing_row,,data/raw/aaer/2002/AAER-1543.txt
-2002,AAER-1542,2002-04-11,LR-17465,Xerox Corporation,https://www.sec.gov/enforcement-litigation/litigation-releases/lr-17465,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2002&month=All&order=field_publish_date&sort=desc&page=1,listing_row,,data/raw/aaer/2002/AAER-1542.txt
-2002,AAER-1540,2002-04-04,LR-17458,Miko Leung (a/k/a Leung Ming Kang) and Sit Wa Weung,https://www.sec.gov/enforcement-litigation/litigation-releases/lr-17458,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2002&month=All&order=field_publish_date&sort=desc&page=1,listing_row,,data/raw/aaer/2002/AAER-1540.txt
-2002,AAER-1541,2002-04-03,LR-17456,"J. Donald Nichols, Jeb L. Hughes, and C. Sheldon Whittelsey",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-17456,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2002&month=All&order=field_publish_date&sort=desc&page=1,listing_row,,data/raw/aaer/2002/AAER-1541.txt
-2002,AAER-1539,2002-04-02,34-45683,David A. Thatcher,https://www.sec.gov/enforcement-litigation/administrative-proceedings/34-45683,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2002&month=All&order=field_publish_date&sort=desc&page=1,listing_row,,data/raw/aaer/2002/AAER-1539.txt
-2002,AAER-1538,2002-03-28,LR-17448,Leonard J. Guida; Les B. Strauss,https://www.sec.gov/enforcement-litigation/litigation-releases/lr-17448,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2002&month=All&order=field_publish_date&sort=desc&page=1,listing_row,,data/raw/aaer/2002/AAER-1538.txt
-2002,AAER-1537,2002-03-28,34-45666,David T. Dodge,https://www.sec.gov/enforcement-litigation/administrative-proceedings/34-45666,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2002&month=All&order=field_publish_date&sort=desc&page=1,listing_row,,data/raw/aaer/2002/AAER-1537.txt
-2002,AAER-1536,2002-03-28,34-45665,PictureTel Corp. and Les B. Strauss,https://www.sec.gov/enforcement-litigation/administrative-proceedings/34-45665,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2002&month=All&order=field_publish_date&sort=desc&page=1,listing_row,,data/raw/aaer/2002/AAER-1536.txt
-2002,AAER-1535,2002-03-27,LR-17439,"Dale Peterson, et al.",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-17439,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2002&month=All&order=field_publish_date&sort=desc&page=1,listing_row,,data/raw/aaer/2002/AAER-1535.txt
-2002,AAER-1534,2002-03-27,34-45655,Signal Technology Corporation,https://www.sec.gov/enforcement-litigation/administrative-proceedings/34-45655,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2002&month=All&order=field_publish_date&sort=desc&page=1,listing_row,,data/raw/aaer/2002/AAER-1534.txt
-2002,AAER-1533,2002-03-27,34-45653,Kimberly-Clark Corporation and John W. Donehower,https://www.sec.gov/enforcement-litigation/administrative-proceedings/34-45653,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2002&month=All&order=field_publish_date&sort=desc&page=1,listing_row,,data/raw/aaer/2002/AAER-1533.txt
-2002,AAER-1532,2002-03-26,LR-17435,"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-17435,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2002&month=All&order=field_publish_date&sort=desc&page=1,listing_row,,data/raw/aaer/2002/AAER-1532.txt
-2002,AAER-1531,2002-03-21,LR-17426,Harold J. Macsata,https://www.sec.gov/enforcement-litigation/litigation-releases/lr-17426,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2002&month=All&order=field_publish_date&sort=desc&page=1,listing_row,,data/raw/aaer/2002/AAER-1531.txt
-2002,AAER-1530,2002-03-21,34-45615,"Uri Evan, Joseph S. Cohen, and Frederick J. Horowitz",https://www.sec.gov/enforcement-litigation/administrative-proceedings/34-45615,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2002&month=All&order=field_publish_date&sort=desc&page=1,listing_row,,data/raw/aaer/2002/AAER-1530.txt
-2002,AAER-1529,2002-03-21,34-45614,Daniel Parker,https://www.sec.gov/enforcement-litigation/administrative-proceedings/34-45614,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2002&month=All&order=field_publish_date&sort=desc&page=1,listing_row,,data/raw/aaer/2002/AAER-1529.txt
-2002,AAER-1528,2002-03-21,34-45613,Harlan Schier,https://www.sec.gov/enforcement-litigation/administrative-proceedings/34-45613,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2002&month=All&order=field_publish_date&sort=desc&page=1,listing_row,,data/raw/aaer/2002/AAER-1528.txt
-2002,AAER-1527,2002-03-21,34-45612,Frank Valdez,https://www.sec.gov/enforcement-litigation/administrative-proceedings/34-45612,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2002&month=All&order=field_publish_date&sort=desc&page=1,listing_row,,data/raw/aaer/2002/AAER-1527.txt
-2002,AAER-1526,2002-03-21,34-45611,Keith Spero,https://www.sec.gov/enforcement-litigation/administrative-proceedings/34-45611,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2002&month=All&order=field_publish_date&sort=desc&page=1,listing_row,,data/raw/aaer/2002/AAER-1526.txt
-2002,AAER-1525,2002-03-20,34-45596,"Raintree Healthcare Corporation, formerly known as Unison HealthCare Corporation",https://www.sec.gov/enforcement-litigation/administrative-proceedings/34-45596,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2002&month=All&order=field_publish_date&sort=desc&page=1,listing_row,,data/raw/aaer/2002/AAER-1525.txt
-2002,AAER-1524,2002-03-18,34-45588,"Elaine A. Decker, CPA",https://www.sec.gov/enforcement-litigation/administrative-proceedings/34-45588,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2002&month=All&order=field_publish_date&sort=desc&page=1,listing_row,,data/raw/aaer/2002/AAER-1524.txt
-2002,AAER-1523,2002-03-18,34-45587,"David Held, CPA",https://www.sec.gov/enforcement-litigation/administrative-proceedings/34-45587,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2002&month=All&order=field_publish_date&sort=desc&page=1,listing_row,,data/raw/aaer/2002/AAER-1523.txt
-2002,AAER-1522,2002-03-18,34-45586,Timothy S. Heyerdahl,https://www.sec.gov/enforcement-litigation/administrative-proceedings/34-45586,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2002&month=All&order=field_publish_date&sort=desc&page=1,listing_row,,data/raw/aaer/2002/AAER-1522.txt
-2002,AAER-1521,2002-03-13,LR-17410,John P. Gallo; Lawrence N. Zitto; Donald J. MacPhee,https://www.sec.gov/enforcement-litigation/litigation-releases/lr-17410,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2002&month=All&order=field_publish_date&sort=desc&page=1,listing_row,,data/raw/aaer/2002/AAER-1521.txt
-2002,AAER-1516,2002-03-12,LR-17407,"Paul Skulsky, et al.",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-17407,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2002&month=All&order=field_publish_date&sort=desc&page=1,listing_row,,data/raw/aaer/2002/AAER-1516.txt
-2002,AAER-1520,2002-03-12,34-45553,"IGI, Inc.",https://www.sec.gov/enforcement-litigation/administrative-proceedings/34-45553,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2002&month=All&order=field_publish_date&sort=desc&page=1,listing_row,,data/raw/aaer/2002/AAER-1520.txt
-2002,AAER-1519,2002-03-12,34-45552,Donald J. MacPhee,https://www.sec.gov/enforcement-litigation/administrative-proceedings/34-45552,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2002&month=All&order=field_publish_date&sort=desc&page=1,listing_row,,data/raw/aaer/2002/AAER-1519.txt
-2002,AAER-1518,2002-03-12,34-45551,William A. Dickson and Stephen P. Collins,https://www.sec.gov/enforcement-litigation/administrative-proceedings/34-45551,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2002&month=All&order=field_publish_date&sort=desc&page=1,listing_row,,data/raw/aaer/2002/AAER-1518.txt
-2002,AAER-1517,2002-03-12,34-45550,"Frederick W. Kolling III, CPA",https://www.sec.gov/enforcement-litigation/administrative-proceedings/34-45550,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2002&month=All&order=field_publish_date&sort=desc&page=1,listing_row,,data/raw/aaer/2002/AAER-1517.txt
-2002,AAER-1515,2002-03-06,LR-17398,"Jon Jeffrey King, et al.; American Telephone + Data, Inc., William Posnett Lynas, III, Janeen Huxhurst-Lynas, and Daniel W. Kratochvil",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-17398,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2002&month=All&order=field_publish_date&sort=desc&page=1,listing_row,,data/raw/aaer/2002/AAER-1515.txt
-2002,AAER-1514,2002-03-06,LR-17397,"Raece Richardson, David McKenzie, Cameron Gorges, and Freestar Technologies",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-17397,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2002&month=All&order=field_publish_date&sort=desc&page=1,listing_row,,data/raw/aaer/2002/AAER-1514.txt
-2002,AAER-1513,2002-03-06,33-8067|34-45509,"James E. Slayton, CPA",https://www.sec.gov/enforcement-litigation/administrative-proceedings/33-8067,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2002&month=All&order=field_publish_date&sort=desc&page=1,listing_row,,data/raw/aaer/2002/AAER-1513.txt
-2002,AAER-1512,2002-03-05,LR-17394,"Telxon Corporation, Gary L. Grand, and James G. Cleveland",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-17394,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2002&month=All&order=field_publish_date&sort=desc&page=1,listing_row,,data/raw/aaer/2002/AAER-1512.txt
-2002,AAER-1511,2002-03-05,34-45507,"Telxon Corporation, Gary L. Grand, and James G. Cleveland",https://www.sec.gov/enforcement-litigation/administrative-proceedings/34-45507,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2002&month=All&order=field_publish_date&sort=desc&page=1,listing_row,,data/raw/aaer/2002/AAER-1511.txt
-2002,AAER-1510,2002-03-05,34-45502,Kevin R. Andersen,https://www.sec.gov/enforcement-litigation/administrative-proceedings/34-45502,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2002&month=All&order=field_publish_date&sort=desc&page=1,listing_row,,data/raw/aaer/2002/AAER-1510.txt
-2002,AAER-1509,2002-03-01,LR-17389,"Eagle Building Technologies, Inc. and Anthony Damato",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-17389,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2002&month=All&order=field_publish_date&sort=desc&page=1,listing_row,,data/raw/aaer/2002/AAER-1509.txt
-2002,AAER-1508,2002-02-20,LR-17366,"J. Donald Nichols, Jeb L. Hughes, and C. Sheldon Whittelsey, IV",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-17366,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2002&month=All&order=field_publish_date&sort=desc&page=1,listing_row,,data/raw/aaer/2002/AAER-1508.txt
-2002,AAER-1507,2002-02-20,34-45458,JDN Realty Corporation,https://www.sec.gov/enforcement-litigation/administrative-proceedings/34-45458,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2002&month=All&order=field_publish_date&sort=desc&page=1,listing_row,,data/raw/aaer/2002/AAER-1507.txt
-2002,AAER-1506,2002-02-14,LR-17361,"International Thoroughbred Breeders, Inc., and Nunzio DeSantis",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-17361,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2002&month=All&order=field_publish_date&sort=desc&page=1,listing_row,,data/raw/aaer/2002/AAER-1506.txt
-2002,AAER-1505,2002-02-13,34-45441,William H. Warner and Robert J. Quigley,https://www.sec.gov/enforcement-litigation/administrative-proceedings/34-45441,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2002&month=All&order=field_publish_date&sort=desc&page=1,listing_row,,data/raw/aaer/2002/AAER-1505.txt
-2002,AAER-1504,2002-02-05,LR-17353,David A. Thatcher and Timothy J. Ganley,https://www.sec.gov/enforcement-litigation/litigation-releases/lr-17353,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2002&month=All&order=field_publish_date&sort=desc&page=1,listing_row,,data/raw/aaer/2002/AAER-1504.txt
-2002,AAER-1503,2002-02-05,34-45393,"Critical Path, Inc.",https://www.sec.gov/enforcement-litigation/administrative-proceedings/34-45393,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2002&month=All&order=field_publish_date&sort=desc&page=1,listing_row,,data/raw/aaer/2002/AAER-1503.txt
-2002,AAER-1502,2002-01-30,LR-17346,"Patrick O. Wheeler, Steven S. Gallers, Robert L. Carberry",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-17346,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2002&month=All&order=field_publish_date&sort=desc&page=1,listing_row,,data/raw/aaer/2002/AAER-1502.txt
-2002,AAER-1501,2002-01-30,34-45362,"Cyberguard Corporation, William D. Murray, Tommy D. Steele",https://www.sec.gov/enforcement-litigation/administrative-proceedings/34-45362,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2002&month=All&order=field_publish_date&sort=desc&page=1,listing_row,,data/raw/aaer/2002/AAER-1501.txt
-2002,AAER-1500,2002-01-16,LR-17319,Thomas W. Lambach,https://www.sec.gov/enforcement-litigation/litigation-releases/lr-17319,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2002&month=All&order=field_publish_date&sort=desc&page=1,listing_row,,data/raw/aaer/2002/AAER-1500.txt
-2002,AAER-1499,2002-01-16,34-45287,"Trump Hotels & Casino Resorts, Inc.",https://www.sec.gov/enforcement-litigation/administrative-proceedings/34-45287,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2002&month=All&order=field_publish_date&sort=desc&page=1,listing_row,,data/raw/aaer/2002/AAER-1499.txt
-2002,AAER-1495,2002-01-15,LR-17310,BellSouth Corporation,https://www.sec.gov/enforcement-litigation/litigation-releases/lr-17310,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2002&month=All&order=field_publish_date&sort=desc&page=1,listing_row,,data/raw/aaer/2002/AAER-1495.txt
-2002,AAER-1497,2002-01-15,LR-17313,"William P. Trainor, Vincent D. Celentano, Medical Diagnostic Products, Inc. (f/k/a Novatek International, Inc., Karen Losordo, Diane M. Trainor, Daniel J. Trainor, Geraldine Trainor and Mary N. Celentano",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-17313,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2002&month=All&order=field_publish_date&sort=desc&page=1,listing_row,,data/raw/aaer/2002/AAER-1497.txt
-2002,AAER-1498,2002-01-15,LR-17314,Nelson Barber,https://www.sec.gov/enforcement-litigation/litigation-releases/lr-17314,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2002&month=All&order=field_publish_date&sort=desc&page=1,listing_row,,data/raw/aaer/2002/AAER-1498.txt
-2002,AAER-1496,2002-01-15,34-45280,"Nelson Barber, CPA",https://www.sec.gov/enforcement-litigation/administrative-proceedings/34-45280,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2002&month=All&order=field_publish_date&sort=desc&page=1,listing_row,,data/raw/aaer/2002/AAER-1496.txt
-2002,AAER-1494,2002-01-15,34-45279,BellSouth Corporation,https://www.sec.gov/enforcement-litigation/administrative-proceedings/34-45279,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2002&month=All&order=field_publish_date&sort=desc&page=1,listing_row,,data/raw/aaer/2002/AAER-1494.txt
-2002,AAER-1492,2002-01-14,LR-17308,R. Bruce Acacio,https://www.sec.gov/enforcement-litigation/litigation-releases/lr-17308,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2002&month=All&order=field_publish_date&sort=desc&page=1,listing_row,,data/raw/aaer/2002/AAER-1492.txt
-2002,AAER-1493,2002-01-14,LR-17309,Michael A. Porter,https://www.sec.gov/enforcement-litigation/litigation-releases/lr-17309,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2002&month=All&order=field_publish_date&sort=desc&page=2,listing_row,,data/raw/aaer/2002/AAER-1493.txt
-2002,AAER-1491,2002-01-14,34-45272|IC-25360,KPMG LLP,https://www.sec.gov/enforcement-litigation/administrative-proceedings/34-45272,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2002&month=All&order=field_publish_date&sort=desc&page=2,listing_row,,data/raw/aaer/2002/AAER-1491.txt
-2002,AAER-1489,2002-01-08,LR-17297,David C. Guenthner and Jay M. Samuelson,https://www.sec.gov/enforcement-litigation/litigation-releases/lr-17297,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2002&month=All&order=field_publish_date&sort=desc&page=2,listing_row,,data/raw/aaer/2002/AAER-1489.txt
-2002,AAER-1488,2002-01-07,34-45245,James E. Slayton,https://www.sec.gov/enforcement-litigation/administrative-proceedings/34-45245,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2002&month=All&order=field_publish_date&sort=desc&page=2,listing_row,,data/raw/aaer/2002/AAER-1488.txt
-2002,AAER-1487,2002-01-07,34-45243,Carol Conway Dewees,https://www.sec.gov/enforcement-litigation/administrative-proceedings/34-45243,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2002&month=All&order=field_publish_date&sort=desc&page=2,listing_row,,data/raw/aaer/2002/AAER-1487.txt
-2002,AAER-1486,2002-01-07,33-8053|34-45242,California Software Corporation,https://www.sec.gov/enforcement-litigation/administrative-proceedings/33-8053,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2002&month=All&order=field_publish_date&sort=desc&page=2,listing_row,,data/raw/aaer/2002/AAER-1486.txt
-2002,AAER-1485,2002-01-03,33-8052|34-45224|IA-2007,"Financial Asset Management, Inc., James B. Rader and Debra L. Kennedy",https://www.sec.gov/enforcement-litigation/administrative-proceedings/33-8052,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2002&month=All&order=field_publish_date&sort=desc&page=2,listing_row,,data/raw/aaer/2002/AAER-1485.txt
-2002,AAER-1484,2002-01-02,LR-17292,R. Bruce Acacio,https://www.sec.gov/enforcement-litigation/litigation-releases/lr-17292,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2002&month=All&order=field_publish_date&sort=desc&page=2,listing_row,,data/raw/aaer/2002/AAER-1484.txt
-2003,AAER-1936,2003-12-30,LR-18527,Parmalat Finanziaria S.p.A.,https://www.sec.gov/enforcement-litigation/litigation-releases/lr-18527,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2003&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2003/AAER-1936.txt
-2003,AAER-1935,2003-12-24,LR-18523,"Vivendi Universal, S.A., Jean-Marie Messier, and Guillaume Hannezo",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-18523,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2003&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2003/AAER-1935.txt
-2003,AAER-1934,2003-12-23,LR-18521,"Rent-Way, Inc., et al., Jeffrey A. Conway, Matthew J. Marini, Jeffrey K. Underwood",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-18521,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2003&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2003/AAER-1934.txt
-2003,AAER-1933,2003-12-22,LR-18519,Eddy Lynn Patterson,https://www.sec.gov/enforcement-litigation/litigation-releases/lr-18519,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2003&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2003/AAER-1933.txt
-2003,AAER-1932,2003-12-19,LR-18517,"Canadian Imperial Bank of Commerce, Daniel Ferguson, Ian Schottlaender, and Mark Wolf",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-18517,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2003&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2003/AAER-1932.txt
-2003,AAER-1929,2003-12-19,34-48961,Mary E. Crabtree,https://www.sec.gov/enforcement-litigation/administrative-proceedings/34-48961,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2003&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2003/AAER-1929.txt
-2003,AAER-1930,2003-12-19,34-48962,Genesco Inc.,https://www.sec.gov/enforcement-litigation/administrative-proceedings/34-48962,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2003&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2003/AAER-1930.txt
-2003,AAER-1928,2003-12-18,LR-18514,Charles D. Erwin and Michael J. McGhan; Hanover Compressor Company and William S. Goldberg,https://www.sec.gov/enforcement-litigation/litigation-releases/lr-18514,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2003&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2003/AAER-1928.txt
-2003,AAER-1926,2003-12-18,LR-18512,Kevin Lasky et al.,https://www.sec.gov/enforcement-litigation/litigation-releases/lr-18512,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2003&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2003/AAER-1926.txt
-2003,AAER-1925,2003-12-18,LR-18511,Richard Marks,https://www.sec.gov/enforcement-litigation/litigation-releases/lr-18511,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2003&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2003/AAER-1925.txt
-2003,AAER-1927,2003-12-18,34-48951,"Hanover Compressor Company and William S. Goldberg,",https://www.sec.gov/enforcement-litigation/administrative-proceedings/34-48951,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2003&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2003/AAER-1927.txt
-2003,AAER-1922,2003-12-12,LR-18504,Cumulus Media Inc. et al.,https://www.sec.gov/enforcement-litigation/litigation-releases/lr-18504,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2003&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2003/AAER-1922.txt
-2003,AAER-1923,2003-12-12,LR-18503,Stoffer et al.,https://www.sec.gov/enforcement-litigation/litigation-releases/lr-18503,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2003&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2003/AAER-1923.txt
-2003,AAER-1921,2003-12-11,34-48906,Thomas D. Costello,https://www.sec.gov/enforcement-litigation/administrative-proceedings/34-48906,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2003&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2003/AAER-1921.txt
-2003,AAER-1920,2003-12-10,34-48901,"Peter F. Kuebler, CPA",https://www.sec.gov/enforcement-litigation/administrative-proceedings/34-48901,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2003&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2003/AAER-1920.txt
-2003,AAER-1919,2003-12-03,LR-18485,"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-18485,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2003&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2003/AAER-1919.txt
-2003,AAER-1918,2003-11-18,LR-18469,Bernard F. Bradstreet,https://www.sec.gov/enforcement-litigation/litigation-releases/lr-18469,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2003&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2003/AAER-1918.txt
-2003,AAER-1917,2003-11-17,LR-18468,William J. Burke,https://www.sec.gov/enforcement-litigation/litigation-releases/lr-18468,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2003&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2003/AAER-1917.txt
-2003,AAER-1916,2003-11-17,LR-18467,"Bruce Hill, et al.",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-18467,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2003&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2003/AAER-1916.txt
-2003,AAER-1915,2003-11-17,LR-18464,"Schick Technologies, Inc., David B. Schick and Fred Levine",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-18464,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2003&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2003/AAER-1915.txt
-2003,AAER-1914,2003-11-17,LR-18463,"Kevin J. Morrison, et al.",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-18463,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2003&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2003/AAER-1914.txt
-2003,AAER-1912,2003-11-13,LR-18454,"John J. Todd, Robert D. Manza and Jeffrey Weitzen",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-18454,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2003&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2003/AAER-1912.txt
-2003,AAER-1913,2003-11-13,34-48783,"Axeda Systems Inc., Jason C. Liu and Stewart C. Adams",https://www.sec.gov/enforcement-litigation/administrative-proceedings/34-48783,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2003&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2003/AAER-1913.txt
-2003,AAER-1911,2003-11-13,33-8338,"Gateway, Inc.",https://www.sec.gov/enforcement-litigation/administrative-proceedings/33-8338,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2003&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2003/AAER-1911.txt
-2003,AAER-1910,2003-11-12,34-48770,Rita J. McConville and Kevin M. Harris,https://www.sec.gov/enforcement-litigation/administrative-proceedings/34-48770,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2003&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2003/AAER-1910.txt
-2003,AAER-1909,2003-11-10,LR-18451,WorldCom Inc.,https://www.sec.gov/enforcement-litigation/litigation-releases/lr-18451,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2003&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2003/AAER-1909.txt
-2003,AAER-1908,2003-10-30,LR-18437,"Sport-Haley, Inc., Robert G. Tomlinson, Steve S. Auger, Kenneth R. LeCrone",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-18437,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2003&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2003/AAER-1908.txt
-2003,AAER-1907,2003-10-30,LR-18435,David W. Delainey,https://www.sec.gov/enforcement-litigation/litigation-releases/lr-18435,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2003&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2003/AAER-1907.txt
-2003,AAER-1904,2003-10-22,LR-18422,"Rodney R. Proto and Earl E. DeFrates, Bruce E. Snyder, Jr.",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-18422,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2003&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2003/AAER-1904.txt
-2003,AAER-1906,2003-10-22,34-48682,"Victor Herman, CPA",https://www.sec.gov/enforcement-litigation/administrative-proceedings/34-48682,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2003&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2003/AAER-1906.txt
-2003,AAER-1905,2003-10-22,34-48679,"Anne H. Long, CPA",https://www.sec.gov/enforcement-litigation/administrative-proceedings/34-48679,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2003&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2003/AAER-1905.txt
-2003,AAER-1903,2003-10-21,LR-18420,Gerald H. Levine and Marie A. Levine,https://www.sec.gov/enforcement-litigation/litigation-releases/lr-18420,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2003&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2003/AAER-1903.txt
-2003,AAER-1901,2003-10-17,LR-18417,Ronald J. Hottovy,https://www.sec.gov/enforcement-litigation/litigation-releases/lr-18417,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2003&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2003/AAER-1901.txt
-2003,AAER-1900,2003-10-17,34-48655,Peter C. Ferraro and William G. Stayduhar,https://www.sec.gov/enforcement-litigation/administrative-proceedings/34-48655,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2003&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2003/AAER-1900.txt
-2003,AAER-1899,2003-10-17,34-48654,Peter C. Ferraro and William G. Stayduhar,https://www.sec.gov/enforcement-litigation/administrative-proceedings/34-48654,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2003&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2003/AAER-1899.txt
-2003,AAER-1902,2003-10-16,LR-18412,Arabian American Development Company and Hatem El-Khalidi,https://www.sec.gov/enforcement-litigation/litigation-releases/lr-18412,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2003&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2003/AAER-1902.txt
-2003,AAER-1898,2003-10-16,34-48638,Arabian American Development Company and Hatem El-Khalidi,https://www.sec.gov/enforcement-litigation/administrative-proceedings/34-48638,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2003&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2003/AAER-1898.txt
-2003,AAER-1896,2003-10-15,LR-18410,Dale Peterson et al.,https://www.sec.gov/enforcement-litigation/litigation-releases/lr-18410,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2003&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2003/AAER-1896.txt
-2003,AAER-1897,2003-10-15,34-48629,VantageMed Corporation,https://www.sec.gov/enforcement-litigation/administrative-proceedings/34-48629,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2003&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2003/AAER-1897.txt
-2003,AAER-1894,2003-10-09,LR-18403,Wesley H. Colwell AAER-1894,https://www.sec.gov/enforcement-litigation/litigation-releases/lr-18403,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2003&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2003/AAER-1894.txt
-2003,AAER-1893,2003-10-09,LR-18402,Gregory L. English AAER-1893,https://www.sec.gov/enforcement-litigation/litigation-releases/lr-18402,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2003&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2003/AAER-1893.txt
-2003,AAER-1892,2003-10-09,34-48608,"NCI Building Systems, Inc.",https://www.sec.gov/enforcement-litigation/administrative-proceedings/34-48608,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2003&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2003/AAER-1892.txt
-2003,AAER-1890,2003-10-07,LR-18395,Jeffrey S. Schneider,https://www.sec.gov/enforcement-litigation/litigation-releases/lr-18395,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2003&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2003/AAER-1890.txt
-2003,AAER-1891,2003-10-06,LR-18394,Richard P. Vatcher,https://www.sec.gov/enforcement-litigation/litigation-releases/lr-18394,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2003&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2003/AAER-1891.txt
-2003,AAER-1889,2003-10-06,33-8300|34-48594,Jeffrey S. Schneider,https://www.sec.gov/enforcement-litigation/administrative-proceedings/33-8300,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2003&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2003/AAER-1889.txt
-2003,AAER-1887,2003-10-02,LR-18388,"Dennis A. Bakal, Susan P. Dial and William S. Cole",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-18388,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2003&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2003/AAER-1887.txt
-2003,AAER-1886,2003-10-02,LR-18387,"Sidney V. Corder, Randal J. Sage and Brian J. Yates",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-18387,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2003&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2003/AAER-1886.txt
-2003,AAER-1883,2003-10-01,LR-18382,Greg Waring and Craig Treloar,https://www.sec.gov/enforcement-litigation/litigation-releases/lr-18382,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2003&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2003/AAER-1883.txt
-2003,AAER-1885,2003-10-01,34-48580,"Laurence M. Simon, CPA",https://www.sec.gov/enforcement-litigation/administrative-proceedings/34-48580,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2003&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2003/AAER-1885.txt
-2003,AAER-1884,2003-10-01,34-48578,"Richard Fiedelman, CPA",https://www.sec.gov/enforcement-litigation/administrative-proceedings/34-48578,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2003&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2003/AAER-1884.txt
-2003,AAER-1882,2003-09-30,33-8296|34-48575,Timothy McCool,https://www.sec.gov/enforcement-litigation/administrative-proceedings/33-8296,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2003&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2003/AAER-1882.txt
-2003,AAER-1881,2003-09-30,34-48571,Scott Miller,https://www.sec.gov/enforcement-litigation/administrative-proceedings/34-48571,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2003&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2003/AAER-1881.txt
-2003,AAER-1880,2003-09-30,34-48570,Adam S. Richards,https://www.sec.gov/enforcement-litigation/administrative-proceedings/34-48570,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2003&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2003/AAER-1880.txt
-2003,AAER-1878,2003-09-29,LR-18374,Loren D. Pfau,https://www.sec.gov/enforcement-litigation/litigation-releases/lr-18374,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2003&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2003/AAER-1878.txt
-2003,AAER-1877,2003-09-29,LR-18371,"Sport-Haley, Inc., Robert G. Tomlinson, and Steve S. Auger",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-18371,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2003&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2003/AAER-1877.txt
-2003,AAER-1876,2003-09-29,LR-18370,James C. Horne,https://www.sec.gov/enforcement-litigation/litigation-releases/lr-18370,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2003&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2003/AAER-1876.txt
-2003,AAER-1879,2003-09-29,33-8295|34-48559,Loren D. Pfau,https://www.sec.gov/enforcement-litigation/administrative-proceedings/33-8295,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2003&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2003/AAER-1879.txt
-2003,AAER-1875,2003-09-26,34-48549,"Analytical Surveys, Inc.",https://www.sec.gov/enforcement-litigation/administrative-proceedings/34-48549,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2003&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2003/AAER-1875.txt
-2003,AAER-1873,2003-09-25,34-48546,"Akorn, Inc.",https://www.sec.gov/enforcement-litigation/administrative-proceedings/34-48546,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2003&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2003/AAER-1873.txt
-2003,AAER-1872,2003-09-25,34-48543,Thomas C. Trauger and Michael Mullen,https://www.sec.gov/enforcement-litigation/administrative-proceedings/34-48543,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2003&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2003/AAER-1872.txt
-2003,AAER-1871,2003-09-25,34-48542,Oliver Flanagan,https://www.sec.gov/enforcement-litigation/administrative-proceedings/34-48542,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2003&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2003/AAER-1871.txt
-2003,AAER-1870,2003-09-25,34-48537,"Stephen Scott Lowber, CPA",https://www.sec.gov/enforcement-litigation/administrative-proceedings/34-48537,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2003&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2003/AAER-1870.txt
-2003,AAER-1869,2003-09-24,34-48536,Christine B. Hoberg,https://www.sec.gov/enforcement-litigation/administrative-proceedings/34-48536,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2003&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2003/AAER-1869.txt
-2003,AAER-1868,2003-09-23,LR-18358,Jeffrey R. Anderson and Scott H. Miller,https://www.sec.gov/enforcement-litigation/litigation-releases/lr-18358,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2003&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2003/AAER-1868.txt
-2003,AAER-1867,2003-09-22,LR-18357,Richard I. Berger and Bonnie K. Metz,https://www.sec.gov/enforcement-litigation/litigation-releases/lr-18357,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2003&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2003/AAER-1867.txt
-2003,AAER-1864,2003-09-18,LR-18355,Sophia M. Kabler,https://www.sec.gov/enforcement-litigation/litigation-releases/lr-18355,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2003&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2003/AAER-1864.txt
-2003,AAER-1863,2003-09-16,34-48492,"Jeffrey A. Conway, CPA",https://www.sec.gov/enforcement-litigation/administrative-proceedings/34-48492,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2003&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2003/AAER-1863.txt
-2003,AAER-1862,2003-09-11,LR-18345,Stephen D. Price,https://www.sec.gov/enforcement-litigation/litigation-releases/lr-18345,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2003&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2003/AAER-1862.txt
-2003,AAER-1860,2003-09-11,LR-18343,Christine B. Hoberg,https://www.sec.gov/enforcement-litigation/litigation-releases/lr-18343,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2003&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2003/AAER-1860.txt
-2003,AAER-1858,2003-09-11,LR-18340,"Brightpoint, Inc., American International Group, Inc., Phillip Bounsall, John Delaney and Timothy Harcharik",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-18340,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2003&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2003/AAER-1858.txt
-2003,AAER-1861,2003-09-11,34-48485,Stephen D. Price,https://www.sec.gov/enforcement-litigation/administrative-proceedings/34-48485,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2003&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2003/AAER-1861.txt
-2003,AAER-1859,2003-09-11,34-48480,Nvidia Corporation,https://www.sec.gov/enforcement-litigation/administrative-proceedings/34-48480,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2003&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2003/AAER-1859.txt
-2003,AAER-1857,2003-09-11,34-48477,"American International Group, Inc.",https://www.sec.gov/enforcement-litigation/administrative-proceedings/34-48477,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2003&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2003/AAER-1857.txt
-2003,AAER-1856,2003-09-11,34-48476,Louis Lucullo,https://www.sec.gov/enforcement-litigation/administrative-proceedings/34-48476,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2003&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2003/AAER-1856.txt
-2003,AAER-1855,2003-09-11,34-48475,Phillip Bounsall,https://www.sec.gov/enforcement-litigation/administrative-proceedings/34-48475,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2003&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2003/AAER-1855.txt
-2003,AAER-1854,2003-09-11,33-8284|34-48474,"Brightpoint, Inc.",https://www.sec.gov/enforcement-litigation/administrative-proceedings/33-8284,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2003&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2003/AAER-1854.txt
-2003,AAER-1853,2003-09-10,LR-18339,Michael Martin and Malcolm McVay,https://www.sec.gov/enforcement-litigation/litigation-releases/lr-18339,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2003&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2003/AAER-1853.txt
-2003,AAER-1852,2003-09-10,LR-18335,"Citigroup, Inc.",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-18335,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2003&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2003/AAER-1852.txt
-2003,AAER-1851,2003-09-09,LR-18332,Lawrence Borowiak,https://www.sec.gov/enforcement-litigation/litigation-releases/lr-18332,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2003&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2003/AAER-1851.txt
-2003,AAER-1850,2003-09-08,LR-18327,Vincent Steckler,https://www.sec.gov/enforcement-litigation/litigation-releases/lr-18327,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2003&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2003/AAER-1850.txt
-2003,AAER-1849,2003-08-25,LR-18306,"Solucorp Industries Ltd., et al.",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-18306,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2003&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2003/AAER-1849.txt
-2003,AAER-1846,2003-08-20,34-48372,"Carroll A. Wallace, C.P.A. Rel. No. AAER-1846 See Order",https://www.sec.gov/enforcement-litigation/opinions-adjudicatory-orders/34-48372,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2003&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2003/AAER-1846.txt
-2003,AAER-1844,2003-08-18,LR-18293,Rica Foods et. al.,https://www.sec.gov/enforcement-litigation/litigation-releases/lr-18293,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2003&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2003/AAER-1844.txt
-2003,AAER-1819,2003-08-18,34-48224A,"John J. Canepa, CPA",https://www.sec.gov/enforcement-litigation/administrative-proceedings/34-48224a,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2003&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2003/AAER-1819.txt
-2003,AAER-1845,2003-08-14,LR-18290,"Peregrine Systems, Inc.",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-18290,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2003&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2003/AAER-1845.txt
-2003,AAER-1843,2003-08-14,34-48341,Gary L. Atnip C.P.A.,https://www.sec.gov/enforcement-litigation/administrative-proceedings/34-48341,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2003&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2003/AAER-1843.txt
-2003,AAER-1842,2003-08-14,34-48337,"Peter Bromberg, C.P.A.",https://www.sec.gov/enforcement-litigation/administrative-proceedings/34-48337,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2003&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2003/AAER-1842.txt
-2003,AAER-1840,2003-08-13,34-48330,"Steven L. Hunt, Esq.",https://www.sec.gov/enforcement-litigation/administrative-proceedings/34-48330,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2003&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2003/AAER-1840.txt
-2003,AAER-1839,2003-08-13,34-48328,"Richard P. Scalzo, C.P.A.",https://www.sec.gov/enforcement-litigation/administrative-proceedings/34-48328,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2003&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2003/AAER-1839.txt
-2003,AAER-1836,2003-08-12,LR-18283,Morris Weissman,https://www.sec.gov/enforcement-litigation/litigation-releases/lr-18283,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2003&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2003/AAER-1836.txt
-2003,AAER-1837,2003-08-12,34-48325,"Robert W. Armstrong, III Carol Fox Foelak, Administrative Law Judge",https://www.sec.gov/enforcement-litigation/administrative-proceedings/34-48325,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2003&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2003/AAER-1837.txt
-2003,AAER-1838,2003-08-12,34-48326,"Robert W. Armstrong, III Carol Fox Foelak, Administrative Law Judge",https://www.sec.gov/enforcement-litigation/administrative-proceedings/34-48326,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2003&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2003/AAER-1838.txt
-2003,AAER-1835,2003-08-08,34-48311,"Warren Martin, CPA",https://www.sec.gov/enforcement-litigation/administrative-proceedings/34-48311,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2003&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2003/AAER-1835.txt
-2003,AAER-1834,2003-08-07,LR-18277,"WorldCom, Inc.",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-18277,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2003&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2003/AAER-1834.txt
-2003,AAER-1833,2003-08-07,LR-18276,David Andrew Hilton and Stephen Scott Lowber,https://www.sec.gov/enforcement-litigation/litigation-releases/lr-18276,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2003&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2003/AAER-1833.txt
-2003,AAER-1832,2003-08-07,34-48296,Cutter & Buck Inc.,https://www.sec.gov/enforcement-litigation/administrative-proceedings/34-48296,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2003&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2003/AAER-1832.txt
-2003,AAER-1831,2003-08-06,LR-18275,Oliver Hilsenrath and David S. Klarman,https://www.sec.gov/enforcement-litigation/litigation-releases/lr-18275,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2003&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2003/AAER-1831.txt
-2003,AAER-1828,2003-08-05,LR-18271,"Alexander H. Edwards, III",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-18271,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2003&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2003/AAER-1828.txt
-2003,AAER-1829,2003-08-05,34-48282,"SRI/Surgical Express, Inc., Wayne R. Peterson, and James T. Boosales",https://www.sec.gov/enforcement-litigation/administrative-proceedings/34-48282,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2003&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2003/AAER-1829.txt
-2003,AAER-1826,2003-07-30,LR-18263,"Richardson, et al.",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-18263,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2003&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2003/AAER-1826.txt
-2003,AAER-1827,2003-07-30,34-48257,"David S. Pearl, Esq.",https://www.sec.gov/enforcement-litigation/administrative-proceedings/34-48257,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2003&month=All&order=field_publish_date&sort=desc&page=1,listing_row,,data/raw/aaer/2003/AAER-1827.txt
-2003,AAER-1825,2003-07-29,34-48248,"Jay P. Gilbertson, C.P.A.",https://www.sec.gov/enforcement-litigation/administrative-proceedings/34-48248,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2003&month=All&order=field_publish_date&sort=desc&page=1,listing_row,,data/raw/aaer/2003/AAER-1825.txt
-2003,AAER-1824,2003-07-29,33-8259|34-48247,"Philip L. Pascale, CPA Lillian A. McEwen, Administrative Law Judge",https://www.sec.gov/enforcement-litigation/administrative-proceedings/33-8259,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2003&month=All&order=field_publish_date&sort=desc&page=1,listing_row,,data/raw/aaer/2003/AAER-1824.txt
-2003,AAER-1823,2003-07-29,34-48246,"Michael J. Marrie, CPA and Brian L. Berry, CPA",https://www.sec.gov/enforcement-litigation/opinions-adjudicatory-orders/34-48246,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2003&month=All&order=field_publish_date&sort=desc&page=1,listing_row,,data/raw/aaer/2003/AAER-1823.txt
-2003,AAER-1820,2003-07-28,LR-18252,J.P. Morgan Chase & Co.,https://www.sec.gov/enforcement-litigation/litigation-releases/lr-18252,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2003&month=All&order=field_publish_date&sort=desc&page=1,listing_row,,data/raw/aaer/2003/AAER-1820.txt
-2003,AAER-1821,2003-07-28,34-48230,"Citigroup, Inc.",https://www.sec.gov/enforcement-litigation/administrative-proceedings/34-48230,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2003&month=All&order=field_publish_date&sort=desc&page=1,listing_row,,data/raw/aaer/2003/AAER-1821.txt
-2003,AAER-1822,2003-07-28,34-48238,Barry C. Scutillo,https://www.sec.gov/enforcement-litigation/opinions-adjudicatory-orders/34-48238,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2003&month=All&order=field_publish_date&sort=desc&page=1,listing_row,,data/raw/aaer/2003/AAER-1822.txt
-2003,AAER-1817,2003-07-23,34-48214,"RSA Security, Inc.",https://www.sec.gov/enforcement-litigation/administrative-proceedings/34-48214,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2003&month=All&order=field_publish_date&sort=desc&page=1,listing_row,,data/raw/aaer/2003/AAER-1817.txt
-2003,AAER-1816,2003-07-22,LR-18241,"Rent-Way, Inc., et al.",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-18241,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2003&month=All&order=field_publish_date&sort=desc&page=1,listing_row,,data/raw/aaer/2003/AAER-1816.txt
-2003,AAER-1818,2003-07-22,LR-18242,"Jay Gilbertson, Albert Bergonzi and Dominick Derosa",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-18242,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2003&month=All&order=field_publish_date&sort=desc&page=1,listing_row,,data/raw/aaer/2003/AAER-1818.txt
-2003,AAER-1815,2003-07-17,34-48192,Arsin Corporation and Danis Yadegar-Mooshiabadi,https://www.sec.gov/enforcement-litigation/administrative-proceedings/34-48192,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2003&month=All&order=field_publish_date&sort=desc&page=1,listing_row,,data/raw/aaer/2003/AAER-1815.txt
-2003,AAER-1814,2003-07-16,34-48182,"Xaibe, Inc. and Lowell Nicholas",https://www.sec.gov/enforcement-litigation/administrative-proceedings/34-48182,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2003&month=All&order=field_publish_date&sort=desc&page=1,listing_row,,data/raw/aaer/2003/AAER-1814.txt
-2003,AAER-1813,2003-07-14,LR-18229,"Carnegie International Corporation, et al.",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-18229,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2003&month=All&order=field_publish_date&sort=desc&page=1,listing_row,,data/raw/aaer/2003/AAER-1813.txt
-2003,AAER-1811,2003-07-07,LR-18219,WorldCom Inc.,https://www.sec.gov/enforcement-litigation/litigation-releases/lr-18219,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2003&month=All&order=field_publish_date&sort=desc&page=1,listing_row,,data/raw/aaer/2003/AAER-1811.txt
-2003,AAER-1812,2003-07-07,34-48134,Barry D. Romeril and Gregory B. Tayler,https://www.sec.gov/enforcement-litigation/administrative-proceedings/34-48134,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2003&month=All&order=field_publish_date&sort=desc&page=1,listing_row,,data/raw/aaer/2003/AAER-1812.txt
-2003,AAER-1810,2003-07-02,LR-18210,WorldCom Inc.,https://www.sec.gov/enforcement-litigation/litigation-releases/lr-18210,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2003&month=All&order=field_publish_date&sort=desc&page=1,listing_row,,data/raw/aaer/2003/AAER-1810.txt
-2003,AAER-1808,2003-06-30,LR-18205,"Peregrine Systems, Inc.",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-18205,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2003&month=All&order=field_publish_date&sort=desc&page=1,listing_row,,data/raw/aaer/2003/AAER-1808.txt
-2003,AAER-1806,2003-06-25,LR-18201,Robert C. Cloyd,https://www.sec.gov/enforcement-litigation/litigation-releases/lr-18201,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2003&month=All&order=field_publish_date&sort=desc&page=1,listing_row,,data/raw/aaer/2003/AAER-1806.txt
-2003,AAER-1807,2003-06-25,34-48085,Robert C. Cloyd,https://www.sec.gov/enforcement-litigation/administrative-proceedings/34-48085,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2003&month=All&order=field_publish_date&sort=desc&page=1,listing_row,,data/raw/aaer/2003/AAER-1807.txt
-2003,AAER-1805,2003-06-20,LR-18199,Henry C. Yuen and Elsie M. Leung,https://www.sec.gov/enforcement-litigation/litigation-releases/lr-18199,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2003&month=All&order=field_publish_date&sort=desc&page=1,listing_row,,data/raw/aaer/2003/AAER-1805.txt
-2003,AAER-1803,2003-06-19,LR-18194,Robert Korkuc,https://www.sec.gov/enforcement-litigation/litigation-releases/lr-18194,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2003&month=All&order=field_publish_date&sort=desc&page=1,listing_row,,data/raw/aaer/2003/AAER-1803.txt
-2003,AAER-1804,2003-06-19,LR-18195,"Alexander Ajemian, et al.",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-18195,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2003&month=All&order=field_publish_date&sort=desc&page=1,listing_row,,data/raw/aaer/2003/AAER-1804.txt
-2003,AAER-1802,2003-06-16,LR-18191,Steven S. Spitzer,https://www.sec.gov/enforcement-litigation/litigation-releases/lr-18191,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2003&month=All&order=field_publish_date&sort=desc&page=1,listing_row,,data/raw/aaer/2003/AAER-1802.txt
-2003,AAER-1800,2003-06-12,LR-18188,"Gene S. Foster, Jamie Olis and Helen C. Sharkey",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-18188,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2003&month=All&order=field_publish_date&sort=desc&page=1,listing_row,,data/raw/aaer/2003/AAER-1800.txt
-2003,AAER-1801,2003-06-12,LR-18189,Terry W. Davis,https://www.sec.gov/enforcement-litigation/litigation-releases/lr-18189,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2003&month=All&order=field_publish_date&sort=desc&page=1,listing_row,,data/raw/aaer/2003/AAER-1801.txt
-2003,AAER-1799,2003-06-06,LR-18180,Arthur A. Goodwin and William J. Burke,https://www.sec.gov/enforcement-litigation/litigation-releases/lr-18180,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2003&month=All&order=field_publish_date&sort=desc&page=1,listing_row,,data/raw/aaer/2003/AAER-1799.txt
-2003,AAER-1798,2003-06-06,34-47997,Debra D. Valice,https://www.sec.gov/enforcement-litigation/administrative-proceedings/34-47997,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2003&month=All&order=field_publish_date&sort=desc&page=1,listing_row,,data/raw/aaer/2003/AAER-1798.txt
-2003,AAER-1796,2003-06-05,LR-18174,"Paul A. Allaire, G. Richard Thoman, Barry D. Romeril, Philip D. Fishbach, Daniel S. Marchibroda and Gregory B. Tayler",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-18174,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2003&month=All&order=field_publish_date&sort=desc&page=1,listing_row,,data/raw/aaer/2003/AAER-1796.txt
-2003,AAER-1792,2003-06-04,LR-18170,Charles W. McCall,https://www.sec.gov/enforcement-litigation/litigation-releases/lr-18170,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2003&month=All&order=field_publish_date&sort=desc&page=1,listing_row,,data/raw/aaer/2003/AAER-1792.txt
-2003,AAER-1793,2003-06-04,LR-18171,"Ramiro M. Fernandez-Moris, Daniel S. Lezak, and Ramiro Rafael (""Ray"") Fernandez",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-18171,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2003&month=All&order=field_publish_date&sort=desc&page=1,listing_row,,data/raw/aaer/2003/AAER-1793.txt
-2003,AAER-1795,2003-06-04,34-47981,"Kenneth Wilchfort, CPA",https://www.sec.gov/enforcement-litigation/administrative-proceedings/34-47981,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2003&month=All&order=field_publish_date&sort=desc&page=1,listing_row,,data/raw/aaer/2003/AAER-1795.txt
-2003,AAER-1794,2003-06-04,34-47979,"Marc Rabinowitz, CPA",https://www.sec.gov/enforcement-litigation/administrative-proceedings/34-47979,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2003&month=All&order=field_publish_date&sort=desc&page=1,listing_row,,data/raw/aaer/2003/AAER-1794.txt
-2003,AAER-1791,2003-05-30,LR-18162,"Umesh Malhotra, Paul Chopra, and David Manigault AAER",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-18162,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2003&month=All&order=field_publish_date&sort=desc&page=1,listing_row,,data/raw/aaer/2003/AAER-1791.txt
-2003,AAER-1790,2003-05-30,34-47947,Umesh Malhotra,https://www.sec.gov/enforcement-litigation/administrative-proceedings/34-47947,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2003&month=All&order=field_publish_date&sort=desc&page=1,listing_row,,data/raw/aaer/2003/AAER-1790.txt
-2003,AAER-1789,2003-05-22,34-47907,"David R. Behanna, CPA",https://www.sec.gov/enforcement-litigation/administrative-proceedings/34-47907,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2003&month=All&order=field_publish_date&sort=desc&page=1,listing_row,,data/raw/aaer/2003/AAER-1789.txt
-2003,AAER-1788,2003-05-22,34-47901,"Philip G. Hirsch, CPA",https://www.sec.gov/enforcement-litigation/administrative-proceedings/34-47901,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2003&month=All&order=field_publish_date&sort=desc&page=1,listing_row,,data/raw/aaer/2003/AAER-1788.txt
-2003,AAER-1787,2003-05-22,34-47900,PricewaterhouseCoopers LLP,https://www.sec.gov/enforcement-litigation/administrative-proceedings/34-47900,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2003&month=All&order=field_publish_date&sort=desc&page=1,listing_row,,data/raw/aaer/2003/AAER-1787.txt
-2003,AAER-1786,2003-05-21,34-47894,"Minuteman International, Inc., Gregory J. Rau, Thomas J. Nolan, and David L. Markison",https://www.sec.gov/enforcement-litigation/administrative-proceedings/34-47894,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2003&month=All&order=field_publish_date&sort=desc&page=1,listing_row,,data/raw/aaer/2003/AAER-1786.txt
-2003,AAER-1785,2003-05-19,LR-18147,WorldCom Inc.,https://www.sec.gov/enforcement-litigation/litigation-releases/lr-18147,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2003&month=All&order=field_publish_date&sort=desc&page=1,listing_row,,data/raw/aaer/2003/AAER-1785.txt
-2003,AAER-1784,2003-05-16,LR-18142,"Stephen L. Holden, Scott P. Skooglund, Kuldershan S. Padda, and Stephan C. Beal",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-18142,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2003&month=All&order=field_publish_date&sort=desc&page=1,listing_row,,data/raw/aaer/2003/AAER-1784.txt
-2003,AAER-1783,2003-05-15,LR-18139,Adam Gilburne,https://www.sec.gov/enforcement-litigation/litigation-releases/lr-18139,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2003&month=All&order=field_publish_date&sort=desc&page=1,listing_row,,data/raw/aaer/2003/AAER-1783.txt
-2003,AAER-1781,2003-05-14,LR-18136,"Gary L. Monroe, William J. Rauwerkink, John R. Messinger and Robert T. Bassman",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-18136,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2003&month=All&order=field_publish_date&sort=desc&page=1,listing_row,,data/raw/aaer/2003/AAER-1781.txt
-2003,AAER-1782,2003-05-14,34-47860,"Zimmerman Sign Companyand Jeffrey P. Johnson, CPA",https://www.sec.gov/enforcement-litigation/administrative-proceedings/34-47860,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2003&month=All&order=field_publish_date&sort=desc&page=1,listing_row,,data/raw/aaer/2003/AAER-1782.txt
-2003,AAER-1779,2003-05-12,LR-18131,Keith Pietila et al.,https://www.sec.gov/enforcement-litigation/litigation-releases/lr-18131,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2003&month=All&order=field_publish_date&sort=desc&page=1,listing_row,,data/raw/aaer/2003/AAER-1779.txt
-2003,AAER-1780,2003-05-12,33-8232|34-47828,"Reliant Resources, Inc. and Reliant Energy, Inc.",https://www.sec.gov/enforcement-litigation/administrative-proceedings/33-8232,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2003&month=All&order=field_publish_date&sort=desc&page=1,listing_row,,data/raw/aaer/2003/AAER-1780.txt
-2003,AAER-1778,2003-05-08,LR-18127,"Eagle Building Technologies, Inc. and Anthony Damato",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-18127,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2003&month=All&order=field_publish_date&sort=desc&page=1,listing_row,,data/raw/aaer/2003/AAER-1778.txt
-2003,AAER-1776,2003-05-07,LR-18125,Eddy L. Patterson,https://www.sec.gov/enforcement-litigation/litigation-releases/lr-18125,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2003&month=All&order=field_publish_date&sort=desc&page=1,listing_row,,data/raw/aaer/2003/AAER-1776.txt
-2003,AAER-1777,2003-05-07,LR-18126,Andrx Corp.,https://www.sec.gov/enforcement-litigation/litigation-releases/lr-18126,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2003&month=All&order=field_publish_date&sort=desc&page=1,listing_row,,data/raw/aaer/2003/AAER-1777.txt
-2003,AAER-1775,2003-05-07,34-47808,"Nesco, Inc.",https://www.sec.gov/enforcement-litigation/administrative-proceedings/34-47808,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2003&month=All&order=field_publish_date&sort=desc&page=1,listing_row,,data/raw/aaer/2003/AAER-1775.txt
-2003,AAER-1774,2003-05-06,34-47804,"Michael R. Drogin, CPA",https://www.sec.gov/enforcement-litigation/administrative-proceedings/34-47804,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2003&month=All&order=field_publish_date&sort=desc&page=1,listing_row,,data/raw/aaer/2003/AAER-1774.txt
-2003,AAER-1773,2003-05-06,34-47803,Andrx Corporation and Scott Lodin,https://www.sec.gov/enforcement-litigation/administrative-proceedings/34-47803,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2003&month=All&order=field_publish_date&sort=desc&page=1,listing_row,,data/raw/aaer/2003/AAER-1773.txt
-2003,AAER-1772,2003-05-06,34-47802,Timothy E. Nolan,https://www.sec.gov/enforcement-litigation/administrative-proceedings/34-47802,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2003&month=All&order=field_publish_date&sort=desc&page=1,listing_row,,data/raw/aaer/2003/AAER-1772.txt
-2003,AAER-1771,2003-05-01,LR-18122,"Kevin A. Howard, Michael W. Krautz, Kenneth D. Rice, Joseph Hirko, Kevin P. Hannon, Rex T. Shelby, and F. Scott Yeager",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-18122,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2003&month=All&order=field_publish_date&sort=desc&page=1,listing_row,,data/raw/aaer/2003/AAER-1771.txt
-2003,AAER-1766,2003-04-30,LR-18120,"Lawrence O'Shaughnessy, Gary H. Klein, Gary K. Levi and Mark Tucker; Neil R. Cole",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-18120,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2003&month=All&order=field_publish_date&sort=desc&page=1,listing_row,,data/raw/aaer/2003/AAER-1766.txt
-2003,AAER-1769,2003-04-30,33-8227|34-47771,David M. Golden,https://www.sec.gov/enforcement-litigation/administrative-proceedings/33-8227,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2003&month=All&order=field_publish_date&sort=desc&page=1,listing_row,,data/raw/aaer/2003/AAER-1769.txt
-2003,AAER-1768,2003-04-30,33-8226|34-47770,Maryann Brown,https://www.sec.gov/enforcement-litigation/administrative-proceedings/33-8226,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2003&month=All&order=field_publish_date&sort=desc&page=1,listing_row,,data/raw/aaer/2003/AAER-1768.txt
-2003,AAER-1767,2003-04-30,34-47769,Neil R. Cole,https://www.sec.gov/enforcement-litigation/administrative-proceedings/34-47769,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2003&month=All&order=field_publish_date&sort=desc&page=1,listing_row,,data/raw/aaer/2003/AAER-1767.txt
-2003,AAER-1770,2003-04-30,33-8228|34-47772,"Candie's, Inc.",https://www.sec.gov/enforcement-litigation/administrative-proceedings/33-8228,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2003&month=All&order=field_publish_date&sort=desc&page=1,listing_row,,data/raw/aaer/2003/AAER-1770.txt
-2003,AAER-1763,2003-04-24,LR-18104,Brian Adley et al.,https://www.sec.gov/enforcement-litigation/litigation-releases/lr-18104,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2003&month=All&order=field_publish_date&sort=desc&page=1,listing_row,,data/raw/aaer/2003/AAER-1763.txt
-2003,AAER-1764,2003-04-24,34-47732,Michael Marchese,https://www.sec.gov/enforcement-litigation/administrative-proceedings/34-47732,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2003&month=All&order=field_publish_date&sort=desc&page=1,listing_row,,data/raw/aaer/2003/AAER-1764.txt
-2003,AAER-1762,2003-04-24,34-47731,"David Decker, CPA and Theodore Fricke, CPA",https://www.sec.gov/enforcement-litigation/administrative-proceedings/34-47731,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2003&month=All&order=field_publish_date&sort=desc&page=1,listing_row,,data/raw/aaer/2003/AAER-1762.txt
-2003,AAER-1760,2003-04-23,34-47727,"MaxWorldwide, Inc., f.k.a. L90, Inc.",https://www.sec.gov/enforcement-litigation/administrative-proceedings/34-47727,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2003&month=All&order=field_publish_date&sort=desc&page=1,listing_row,,data/raw/aaer/2003/AAER-1760.txt
-2003,AAER-1759,2003-04-16,LR-18093,Matthew C. Gless,https://www.sec.gov/enforcement-litigation/litigation-releases/lr-18093,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2003&month=All&order=field_publish_date&sort=desc&page=1,listing_row,,data/raw/aaer/2003/AAER-1759.txt
-2003,AAER-1758,2003-04-14,LR-18085,"Ed Johnson and Merl Holdings, Inc.com",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-18085,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2003&month=All&order=field_publish_date&sort=desc&page=1,listing_row,,data/raw/aaer/2003/AAER-1758.txt
-2003,AAER-1757,2003-04-10,LR-18081,Joshua C. Cantor,https://www.sec.gov/enforcement-litigation/litigation-releases/lr-18081,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2003&month=All&order=field_publish_date&sort=desc&page=1,listing_row,,data/raw/aaer/2003/AAER-1757.txt
-2003,AAER-1756,2003-04-09,LR-18078,"Patrick O. Wheeler, et al.",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-18078,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2003&month=All&order=field_publish_date&sort=desc&page=1,listing_row,,data/raw/aaer/2003/AAER-1756.txt
-2003,AAER-1755,2003-04-08,LR-18076,Benjamin Rogatinsky and Reuven Rogatinsky,https://www.sec.gov/enforcement-litigation/litigation-releases/lr-18076,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2003&month=All&order=field_publish_date&sort=desc&page=1,listing_row,,data/raw/aaer/2003/AAER-1755.txt
-2003,AAER-1754,2003-04-07,34-47641,"Harrison Securities, Inc., Frederick C. Blumer, and Nebrissa Song James T. Kelly, Administrative Law Judge",https://www.sec.gov/enforcement-litigation/administrative-proceedings/34-47641,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2003&month=All&order=field_publish_date&sort=desc&page=1,listing_row,,data/raw/aaer/2003/AAER-1754.txt
-2003,AAER-1752,2003-04-04,LR-18070,"Kenneth K. Livesay, Angela C. Ayers, Kay Morgan, Cathy C. Edwards and Virginia B. Valentine",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-18070,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2003&month=All&order=field_publish_date&sort=desc&page=1,listing_row,,data/raw/aaer/2003/AAER-1752.txt
-2003,AAER-1751,2003-04-04,34-47633,"Christopher F. Crawford, CPA",https://www.sec.gov/enforcement-litigation/administrative-proceedings/34-47633,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2003&month=All&order=field_publish_date&sort=desc&page=1,listing_row,,data/raw/aaer/2003/AAER-1751.txt
-2003,AAER-1750,2003-04-01,LR-18059,William T. Owens and Weston L. Smith,https://www.sec.gov/enforcement-litigation/litigation-releases/lr-18059,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2003&month=All&order=field_publish_date&sort=desc&page=1,listing_row,,data/raw/aaer/2003/AAER-1750.txt
-2003,AAER-1749,2003-04-01,LR-18060,Emery Harris,https://www.sec.gov/enforcement-litigation/litigation-releases/lr-18060,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2003&month=All&order=field_publish_date&sort=desc&page=1,listing_row,,data/raw/aaer/2003/AAER-1749.txt
-2003,AAER-1747,2003-04-01,LR-18058,"Thomas & Betts Corporation, et al.",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-18058,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2003&month=All&order=field_publish_date&sort=desc&page=1,listing_row,,data/raw/aaer/2003/AAER-1747.txt
-2003,AAER-1746,2003-03-28,34-47597,"Robert W. Armstrong, III Carol Fox Foelak, Administrative Law Judge",https://www.sec.gov/enforcement-litigation/administrative-proceedings/34-47597,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2003&month=All&order=field_publish_date&sort=desc&page=1,listing_row,,data/raw/aaer/2003/AAER-1746.txt
-2003,AAER-1745,2003-03-25,LR-18050,Robert Asti,https://www.sec.gov/enforcement-litigation/litigation-releases/lr-18050,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2003&month=All&order=field_publish_date&sort=desc&page=1,listing_row,,data/raw/aaer/2003/AAER-1745.txt
-2003,AAER-1744,2003-03-20,LR-18044,HealthSouth Corporation and Richard M. Scrushy,https://www.sec.gov/enforcement-litigation/litigation-releases/lr-18044,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2003&month=All&order=field_publish_date&sort=desc&page=1,listing_row,,data/raw/aaer/2003/AAER-1744.txt
-2003,AAER-1743,2003-03-19,LR-18042,John R. Boyd and Christopher Curbello,https://www.sec.gov/enforcement-litigation/litigation-releases/lr-18042,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2003&month=All&order=field_publish_date&sort=desc&page=1,listing_row,,data/raw/aaer/2003/AAER-1743.txt
-2003,AAER-1741,2003-03-17,LR-18037,"Carl E. Putnam, et al.",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-18037,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2003&month=All&order=field_publish_date&sort=desc&page=1,listing_row,,data/raw/aaer/2003/AAER-1741.txt
-2003,AAER-1742,2003-03-17,LR-18038,"Merrill Lynch & Co., Inc., Daniel H. Bayly, Thomas W. Davis, Robert S. Furst, Schuyler M. Tilney",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-18038,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2003&month=All&order=field_publish_date&sort=desc&page=1,listing_row,,data/raw/aaer/2003/AAER-1742.txt
-2003,AAER-1738,2003-03-12,LR-18030,A. Howard and Michael W. Krautz,https://www.sec.gov/enforcement-litigation/litigation-releases/lr-18030,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2003&month=All&order=field_publish_date&sort=desc&page=1,listing_row,,data/raw/aaer/2003/AAER-1738.txt
-2003,AAER-1739,2003-03-12,LR-18031,"U.S. Technologies, Inc. and C. Gregory Earls",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-18031,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2003&month=All&order=field_publish_date&sort=desc&page=1,listing_row,,data/raw/aaer/2003/AAER-1739.txt
-2003,AAER-1740,2003-03-12,34-47490,Pattinson Hayton,https://www.sec.gov/enforcement-litigation/administrative-proceedings/34-47490,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2003&month=All&order=field_publish_date&sort=desc&page=1,listing_row,,data/raw/aaer/2003/AAER-1740.txt
-2003,AAER-1735,2003-03-10,LR-18022,"American Tissue, Inc., Medhi Gabayzadeh, Edward Stein and John Lorenz",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-18022,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2003&month=All&order=field_publish_date&sort=desc&page=1,listing_row,,data/raw/aaer/2003/AAER-1735.txt
-2003,AAER-1736,2003-03-10,LR-18025,"Robert Mancuso, Ronald R. Lanchoney, and Shamir A. Ally",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-18025,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2003&month=All&order=field_publish_date&sort=desc&page=1,listing_row,,data/raw/aaer/2003/AAER-1736.txt
-2003,AAER-1737,2003-03-07,LR-18020,"Spiegel, Inc.",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-18020,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2003&month=All&order=field_publish_date&sort=desc&page=1,listing_row,,data/raw/aaer/2003/AAER-1737.txt
-2003,AAER-1734,2003-03-07,34-47474,"Barbara L. Berry, CPA",https://www.sec.gov/enforcement-litigation/administrative-proceedings/34-47474,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2003&month=All&order=field_publish_date&sort=desc&page=1,listing_row,,data/raw/aaer/2003/AAER-1734.txt
-2003,AAER-1733,2003-03-07,34-47473,"W. Dale McGhie, CPA",https://www.sec.gov/enforcement-litigation/administrative-proceedings/34-47473,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2003&month=All&order=field_publish_date&sort=desc&page=1,listing_row,,data/raw/aaer/2003/AAER-1733.txt
-2003,AAER-1732,2003-03-06,LR-18017,"A. Robert Mancuso, Ronald R. Lanchoney, and Shamir A. Ally",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-18017,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2003&month=All&order=field_publish_date&sort=desc&page=1,listing_row,,data/raw/aaer/2003/AAER-1732.txt
-2003,AAER-1731,2003-03-06,34-47454,"Acrodyne Communications, Inc.",https://www.sec.gov/enforcement-litigation/administrative-proceedings/34-47454,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2003&month=All&order=field_publish_date&sort=desc&page=1,listing_row,,data/raw/aaer/2003/AAER-1731.txt
-2003,AAER-1729,2003-03-04,LR-18014,"Lernout & Hauspie Speech Products, N.V.",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-18014,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2003&month=All&order=field_publish_date&sort=desc&page=1,listing_row,,data/raw/aaer/2003/AAER-1729.txt
-2003,AAER-1730,2003-03-04,34-47442,"Lernout & Hauspie Speech Products, N.V.",https://www.sec.gov/enforcement-litigation/administrative-proceedings/34-47442,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2003&month=All&order=field_publish_date&sort=desc&page=1,listing_row,,data/raw/aaer/2003/AAER-1730.txt
-2003,AAER-1728,2003-03-04,34-47440,Kerry Kirby,https://www.sec.gov/enforcement-litigation/administrative-proceedings/34-47440,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2003&month=All&order=field_publish_date&sort=desc&page=1,listing_row,,data/raw/aaer/2003/AAER-1728.txt
-2003,AAER-1727,2003-03-04,34-47439,Truserv Corporation,https://www.sec.gov/enforcement-litigation/administrative-proceedings/34-47439,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2003&month=All&order=field_publish_date&sort=desc&page=1,listing_row,,data/raw/aaer/2003/AAER-1727.txt
-2003,AAER-1725,2003-02-28,34-47427,"Jeffrey M. Kalina, CPA",https://www.sec.gov/enforcement-litigation/administrative-proceedings/34-47427,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2003&month=All&order=field_publish_date&sort=desc&page=1,listing_row,,data/raw/aaer/2003/AAER-1725.txt
-2003,AAER-1723,2003-02-27,LR-18002,Glen Andrew Folck,https://www.sec.gov/enforcement-litigation/litigation-releases/lr-18002,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2003&month=All&order=field_publish_date&sort=desc&page=1,listing_row,,data/raw/aaer/2003/AAER-1723.txt
-2003,AAER-1724,2003-02-27,34-47416,"Robert W. Armstrong, III Carol Fox Foelak, Administrative Law Judge",https://www.sec.gov/enforcement-litigation/administrative-proceedings/34-47416,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2003&month=All&order=field_publish_date&sort=desc&page=1,listing_row,,data/raw/aaer/2003/AAER-1724.txt
-2003,AAER-1720,2003-02-26,LR-18000,"Enio A. Montini, Jr. and Joseph A. Hofmeister",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-18000,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2003&month=All&order=field_publish_date&sort=desc&page=1,listing_row,,data/raw/aaer/2003/AAER-1720.txt
-2003,AAER-1721,2003-02-26,33-8196|34-47404,Glen Andrew Folck,https://www.sec.gov/enforcement-litigation/administrative-proceedings/33-8196,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2003&month=All&order=field_publish_date&sort=desc&page=1,listing_row,,data/raw/aaer/2003/AAER-1721.txt
-2003,AAER-1722,2003-02-26,34-47405,"Enterasys Networks, Inc. and Aprisma Management Technologies, Inc.",https://www.sec.gov/enforcement-litigation/administrative-proceedings/34-47405,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2003&month=All&order=field_publish_date&sort=desc&page=1,listing_row,,data/raw/aaer/2003/AAER-1722.txt
-2003,AAER-1726,2003-02-25,LR-17996,"Joel M. Arnold, William L. Eveleth, Grant Graham, Thomas W. Hall, Douglas K. Hutchins, Bryan K. Treadway, John M. Walker, and Richard L. Weston",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-17996,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2003&month=All&order=field_publish_date&sort=desc&page=2,listing_row,,data/raw/aaer/2003/AAER-1726.txt
-2003,AAER-1719,2003-02-13,LR-17984,"G. Matthias Heinzelmann, III",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-17984,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2003&month=All&order=field_publish_date&sort=desc&page=2,listing_row,,data/raw/aaer/2003/AAER-1719.txt
-2003,AAER-1717,2003-02-13,33-8192,"Gas and Oil Technologies, Inc., Ingrid Aliet-Gass and Glen Morinaka, CPA",https://www.sec.gov/enforcement-litigation/administrative-proceedings/33-8192,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2003&month=All&order=field_publish_date&sort=desc&page=2,listing_row,,data/raw/aaer/2003/AAER-1717.txt
-2003,AAER-1716,2003-02-13,33-8191,"Gas and Oil Technologies, Inc., Ingrid Aliet-Gass and Glen Morinaka, CPA",https://www.sec.gov/enforcement-litigation/administrative-proceedings/33-8191,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2003&month=All&order=field_publish_date&sort=desc&page=2,listing_row,,data/raw/aaer/2003/AAER-1716.txt
-2003,AAER-1718,2003-02-11,LR-17979,"Umesh Malhotra, Paul Chopra, and David Manigault",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-17979,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2003&month=All&order=field_publish_date&sort=desc&page=2,listing_row,,data/raw/aaer/2003/AAER-1718.txt
-2003,AAER-1715,2003-02-10,LR-17978,Christopher F. Crawford and Todd F. Katz; Richard C. Tyrer;Donald F. Marcus; Harry P. Adler,https://www.sec.gov/enforcement-litigation/litigation-releases/lr-17978,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2003&month=All&order=field_publish_date&sort=desc&page=2,listing_row,,data/raw/aaer/2003/AAER-1715.txt
-2003,AAER-1714,2003-02-10,34-47341,Harry P. Adler,https://www.sec.gov/enforcement-litigation/administrative-proceedings/34-47341,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2003&month=All&order=field_publish_date&sort=desc&page=2,listing_row,,data/raw/aaer/2003/AAER-1714.txt
-2003,AAER-1713,2003-02-10,34-47340,Richard C. Tyrer,https://www.sec.gov/enforcement-litigation/administrative-proceedings/34-47340,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2003&month=All&order=field_publish_date&sort=desc&page=2,listing_row,,data/raw/aaer/2003/AAER-1713.txt
-2003,AAER-1712,2003-02-10,34-47339,Donald F. Marcus,https://www.sec.gov/enforcement-litigation/administrative-proceedings/34-47339,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2003&month=All&order=field_publish_date&sort=desc&page=2,listing_row,,data/raw/aaer/2003/AAER-1712.txt
-2003,AAER-1711,2003-02-04,LR-17966,"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-17966,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2003&month=All&order=field_publish_date&sort=desc&page=2,listing_row,,data/raw/aaer/2003/AAER-1711.txt
-2003,AAER-1709,2003-01-29,LR-17954,"KPMG LLP, Joseph T. Boyle, Michael A. Conway, Anthony P. Dolanski and Ronald A. Safran",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-17954,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2003&month=All&order=field_publish_date&sort=desc&page=2,listing_row,,data/raw/aaer/2003/AAER-1709.txt
-2003,AAER-1704,2003-01-27,LR-17951,"Solucorp Industries Ltd., et al.",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-17951,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2003&month=All&order=field_publish_date&sort=desc&page=2,listing_row,,data/raw/aaer/2003/AAER-1704.txt
-2003,AAER-1707,2003-01-27,LR-17952,Albert Dunlap et al.,https://www.sec.gov/enforcement-litigation/litigation-releases/lr-17952,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2003&month=All&order=field_publish_date&sort=desc&page=2,listing_row,,data/raw/aaer/2003/AAER-1707.txt
-2003,AAER-1706,2003-01-27,34-47261,"Phillip E. Harlow, CPA",https://www.sec.gov/enforcement-litigation/administrative-proceedings/34-47261,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2003&month=All&order=field_publish_date&sort=desc&page=2,listing_row,,data/raw/aaer/2003/AAER-1706.txt
-2003,AAER-1705,2003-01-27,34-47260,Robert J. Gluck,https://www.sec.gov/enforcement-litigation/administrative-proceedings/34-47260,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2003&month=All&order=field_publish_date&sort=desc&page=2,listing_row,,data/raw/aaer/2003/AAER-1705.txt
-2003,AAER-1703,2003-01-27,34-47256,"Glenn R. Ohlhauser, C.A.",https://www.sec.gov/enforcement-litigation/administrative-proceedings/34-47256,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2003&month=All&order=field_publish_date&sort=desc&page=2,listing_row,,data/raw/aaer/2003/AAER-1703.txt
-2003,AAER-1700,2003-01-13,34-47168,"John J. Canepa, CPA",https://www.sec.gov/enforcement-litigation/administrative-proceedings/34-47168,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2003&month=All&order=field_publish_date&sort=desc&page=2,listing_row,,data/raw/aaer/2003/AAER-1700.txt
-2003,AAER-1699,2003-01-13,34-47167,"Anika Therapeutics, Inc., J. Melville Engle and Sean F. Moran",https://www.sec.gov/enforcement-litigation/administrative-proceedings/34-47167,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2003&month=All&order=field_publish_date&sort=desc&page=2,listing_row,,data/raw/aaer/2003/AAER-1699.txt
-2003,AAER-1698,2003-01-09,LR-17924,Jeffrey Kalina,https://www.sec.gov/enforcement-litigation/litigation-releases/lr-17924,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2003&month=All&order=field_publish_date&sort=desc&page=2,listing_row,,data/raw/aaer/2003/AAER-1698.txt
-2003,AAER-1697,2003-01-07,LR-17916,"Ramiro M. Fernandez-Moris, Daniel S. Lezak, and Ramiro Rafael (""Ray"") Fernandez",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-17916,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2003&month=All&order=field_publish_date&sort=desc&page=2,listing_row,,data/raw/aaer/2003/AAER-1697.txt
 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
@@ -1178,16 +487,16 @@ year,aaer_no,release_date,release_no,respondents,document_url,see_also_urls,sour
 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.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.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.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.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.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.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
@@ -1302,12 +611,12 @@ year,aaer_no,release_date,release_no,respondents,document_url,see_also_urls,sour
 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.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.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
@@ -1379,7 +688,7 @@ year,aaer_no,release_date,release_no,respondents,document_url,see_also_urls,sour
 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.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
@@ -1390,17 +699,17 @@ year,aaer_no,release_date,release_no,respondents,document_url,see_also_urls,sour
 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.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.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.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.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.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
@@ -1434,9 +743,9 @@ year,aaer_no,release_date,release_no,respondents,document_url,see_also_urls,sour
 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.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.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
@@ -1490,7 +799,7 @@ year,aaer_no,release_date,release_no,respondents,document_url,see_also_urls,sour
 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.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
@@ -1746,10 +1055,10 @@ year,aaer_no,release_date,release_no,respondents,document_url,see_also_urls,sour
 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.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.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