diff --git "a/aaer_manifest.csv" "b/aaer_manifest.csv" --- "a/aaer_manifest.csv" +++ "b/aaer_manifest.csv" @@ -1,4 +1,2273 @@ 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 +2004,AAER-2154,2004-12-17,LR-19004,Martin Julien Marks,https://www.sec.gov/enforcement-litigation/litigation-releases/lr-19004,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2004&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2004/AAER-2154.txt +2004,AAER-2153,2004-12-17,LR-19002,Jack D. Weiss,https://www.sec.gov/enforcement-litigation/litigation-releases/lr-19002,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2004&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2004/AAER-2153.txt +2004,AAER-2152,2004-12-15,LR-18999,"R. Geoffrey Layne, James S. Sholeff, Dale Boeth, and Shawn Mcghee",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-18999,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2004&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2004/AAER-2152.txt +2004,AAER-2151,2004-12-15,34-50861,"Grant Thornton LLP, Doeren Mayhew & Co. P.C., Peter M. Behrens, CPA, Marvin J. Morris, CPA, and Benedict P. Rybicki, CPA",https://www.sec.gov/enforcement-litigation/administrative-proceedings/34-50861,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2004&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2004/AAER-2151.txt +2004,AAER-2150,2004-12-08,LR-18995,"Richard Rambahal, et al.",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-18995,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2004&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2004/AAER-2150.txt +2004,AAER-2147,2004-12-02,LR-18989,"John Paul Orr, Michael J. Frank, Albert M. Abbood, Darrell Edquist, David C. Kirkpatrick, David N. Bixler, Thomas L. Taylor and Randall M. Stone",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-18989,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2004&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2004/AAER-2147.txt +2004,AAER-2148,2004-12-02,34-50783,Thomas L. Taylor,https://www.sec.gov/enforcement-litigation/administrative-proceedings/34-50783,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2004&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2004/AAER-2148.txt +2004,AAER-2146,2004-11-30,LR-18986,Evan S. Collins,https://www.sec.gov/enforcement-litigation/litigation-releases/lr-18986,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2004&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2004/AAER-2146.txt +2004,AAER-2145,2004-11-30,LR-18985,"American International Group, Inc.",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-18985,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2004&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2004/AAER-2145.txt +2004,AAER-2144,2004-11-29,34-50745,"Kenneth L. Rubin, CPA and Michael W. Lewis, CPA Robert G. Mahony, Administrative Law Judge",https://www.sec.gov/enforcement-litigation/administrative-proceedings/34-50745,https://www.sec.gov/files/litigation/admin/34-50745-o.pdf,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2004&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2004/AAER-2144.txt +2004,AAER-2143,2004-11-29,34-50744,"Charles A. Dairaghi, C.P.A.",https://www.sec.gov/enforcement-litigation/administrative-proceedings/34-50744,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2004&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2004/AAER-2143.txt +2004,AAER-2142,2004-11-29,34-50743,Bruce D. Oakes,https://www.sec.gov/enforcement-litigation/administrative-proceedings/34-50743,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2004&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2004/AAER-2142.txt +2004,AAER-2141,2004-11-24,LR-18981A,Paul H. Bristow and Nikhil Sinha,https://www.sec.gov/enforcement-litigation/litigation-releases/lr-18981a,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2004&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2004/AAER-2141.txt +2004,AAER-2149,2004-11-23,34-50729,Daniel S. Lezak,https://www.sec.gov/enforcement-litigation/opinions-adjudicatory-orders/34-50729,https://www.sec.gov/files/litigation/opinions/34-50729.pdf,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2004&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2004/AAER-2149.txt +2004,AAER-2140,2004-11-19,34-50707,Jerry K. Lester,https://www.sec.gov/enforcement-litigation/administrative-proceedings/34-50707,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2004&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2004/AAER-2140.txt +2004,AAER-2139,2004-11-19,34-50706,eFunds Corporation,https://www.sec.gov/enforcement-litigation/administrative-proceedings/34-50706,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2004&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2004/AAER-2139.txt +2004,AAER-2138,2004-11-19,34-50705,Gary Moe and ID Integration,https://www.sec.gov/enforcement-litigation/administrative-proceedings/34-50705,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2004&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2004/AAER-2138.txt +2004,AAER-2137,2004-11-19,34-50704,"Robotic Vision Systems, Inc.",https://www.sec.gov/enforcement-litigation/administrative-proceedings/34-50704,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2004&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2004/AAER-2137.txt +2004,AAER-2136,2004-11-15,LR-18969,"Conrad M. Black, et al.",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-18969,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2004&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2004/AAER-2136.txt +2004,AAER-2135,2004-11-15,34-50664,"Wesley H. Colwell, CPA,",https://www.sec.gov/enforcement-litigation/administrative-proceedings/34-50664,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2004&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2004/AAER-2135.txt +2004,AAER-2134,2004-11-15,33-8503|34-50663,Fischer Imaging Corporation,https://www.sec.gov/enforcement-litigation/administrative-proceedings/33-8503,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2004&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2004/AAER-2134.txt +2004,AAER-2133,2004-11-10,34-50653,"Steven Woghin, Esq.",https://www.sec.gov/enforcement-litigation/administrative-proceedings/34-50653,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2004&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2004/AAER-2133.txt +2004,AAER-2132,2004-11-04,34-50632,Morgan Stanley,https://www.sec.gov/enforcement-litigation/administrative-proceedings/34-50632,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2004&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2004/AAER-2132.txt +2004,AAER-2131,2004-11-02,LR-18954,David Rivard; David Kaplan,https://www.sec.gov/enforcement-litigation/litigation-releases/lr-18954,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2004&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2004/AAER-2131.txt +2004,AAER-2129,2004-10-27,34-50597,"David Kaplan, CPA",https://www.sec.gov/enforcement-litigation/administrative-proceedings/34-50597,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2004&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2004/AAER-2129.txt +2004,AAER-2130,2004-10-27,34-50598,"David Rivard, CPA",https://www.sec.gov/enforcement-litigation/administrative-proceedings/34-50598,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2004&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2004/AAER-2130.txt +2004,AAER-2128,2004-10-25,LR-18941,"Kenneth K. Livesay, et al.",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-18941,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2004&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2004/AAER-2128.txt +2004,AAER-2127,2004-10-21,LR-18936,Qwest Communications International Inc.,https://www.sec.gov/enforcement-litigation/litigation-releases/lr-18936,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2004&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2004/AAER-2127.txt +2004,AAER-2126,2004-10-20,LR-18935,John Mervyn Nabors and Eric J. McCracken,https://www.sec.gov/enforcement-litigation/litigation-releases/lr-18935,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2004&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2004/AAER-2126.txt +2004,AAER-2125,2004-10-20,34-50564,"KPMG LLP, Bryan E. Palbaum, CPA, John M. Wong, CPA, Kenneth B. Janeski, CPA, David A. Hori, CPA",https://www.sec.gov/enforcement-litigation/administrative-proceedings/34-50564,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2004&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2004/AAER-2125.txt +2004,AAER-2124,2004-10-13,LR-18929,Ture Roland Fahlin,https://www.sec.gov/enforcement-litigation/litigation-releases/lr-18929,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2004&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2004/AAER-2124.txt +2004,AAER-2123,2004-10-13,34-50519,Ture Roland Fahlin,https://www.sec.gov/enforcement-litigation/administrative-proceedings/34-50519,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2004&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2004/AAER-2123.txt +2004,AAER-2122,2004-10-12,LR-18928,"Soulfood Concepts, Inc. and Markova Campbell",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-18928,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2004&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2004/AAER-2122.txt +2004,AAER-2121,2004-10-06,LR-18921,"Safescript Pharmacies, Inc., f/k/a RTIN Holdings, Inc., Curtis A. Swanson, Stanley L. Swanson, R. Stephen Cavender, And Curtis A. Borman",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-18921,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2004&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2004/AAER-2121.txt +2004,AAER-2120,2004-10-06,LR-18919,"Stephen P. Gardner, et al.",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-18919,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2004&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2004/AAER-2120.txt +2004,AAER-2118,2004-09-30,LR-18915,Matthew M. Chiang,https://www.sec.gov/enforcement-litigation/litigation-releases/lr-18915,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2004&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2004/AAER-2118.txt +2004,AAER-2117,2004-09-30,LR-18914,Jerry S. Chang,https://www.sec.gov/enforcement-litigation/litigation-releases/lr-18914,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2004&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2004/AAER-2117.txt +2004,AAER-2116,2004-09-30,LR-18913,"Dean L. Buntrock, Phillip B. Rooney, James E. Koenig, Thomas C. Hau, Herbert A. Getz, and Bruce D. Tobecksen",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-18913,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2004&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2004/AAER-2116.txt +2004,AAER-2114,2004-09-29,LR-18911,Donald M. Fitzpatrick and Thomas R. Stitt,https://www.sec.gov/enforcement-litigation/litigation-releases/lr-18911,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2004&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2004/AAER-2114.txt +2004,AAER-2115,2004-09-29,LR-18910,Marcy Wilson Roke,https://www.sec.gov/enforcement-litigation/litigation-releases/lr-18910,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2004&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2004/AAER-2115.txt +2004,AAER-2113,2004-09-28,LR-18908,Don-Allen Ruttenberg,https://www.sec.gov/enforcement-litigation/litigation-releases/lr-18908,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2004&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2004/AAER-2113.txt +2004,AAER-2112,2004-09-28,LR-18905,"Jeremy R. Lent, John V. Hashman, Yinzi Cai, Douglas Wachtel and Bruce Rigione",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-18905,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2004&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2004/AAER-2112.txt +2004,AAER-2111,2004-09-28,LR-18904,Michael Martin and Malcolm E. McVay,https://www.sec.gov/enforcement-litigation/litigation-releases/lr-18904,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2004&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2004/AAER-2111.txt +2004,AAER-2110,2004-09-28,LR-18903,"Sushil K. Garg and Garg Data International, Inc.",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-18903,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2004&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2004/AAER-2110.txt +2004,AAER-2109,2004-09-24,LR-18896,"James T. Dooley, James E. Lorenz, III and John E. Isselmann, Jr.",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-18896,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2004&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2004/AAER-2109.txt +2004,AAER-2108,2004-09-23,34-50428,"John E. Isselmann, Jr.",https://www.sec.gov/enforcement-litigation/administrative-proceedings/34-50428,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2004&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2004/AAER-2108.txt +2004,AAER-2107,2004-09-22,34-50424,Daniel S. Lezak,https://www.sec.gov/enforcement-litigation/administrative-proceedings/34-50424,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2004&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2004/AAER-2107.txt +2004,AAER-2105,2004-09-16,LR-18888,"A.C.L.N., Ltd.; Abderrazak ""ALDO"" Labiad; Joseph J.H. Bisschops; Alex De Ridder; Pearlrose Holdings International S.A.; Emerald Sea Marine, Inc.; Scott Investments S.A.; BDO International (Cyprus); Minas Ioannou; Christakis Ioannou (Defendants); and Scandinavian Car Carriers A/S; Pandora Shipping, S.A.; Sergui, Ltd.; Westbound Development Corp.; Maverick Commercial, Inc.; and DCC Limited (Relief Defendants)",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-18888,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2004&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2004/AAER-2105.txt +2004,AAER-2104,2004-09-15,LR-18885,Ed Johnson and Merl Holdings Inc.com,https://www.sec.gov/enforcement-litigation/litigation-releases/lr-18885,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2004&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2004/AAER-2104.txt +2004,AAER-2103,2004-09-15,34-50385,McLeodUSA Incorporated,https://www.sec.gov/enforcement-litigation/administrative-proceedings/34-50385,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2004&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2004/AAER-2103.txt +2004,AAER-2100,2004-09-14,33-8486|34-50368,"Dean Foods Company and John D. Robinson,",https://www.sec.gov/files/litigation/admin/33-8486.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2004&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2004/AAER-2100.pdf,data/raw/aaer/2004/AAER-2100.txt +2004,AAER-2101,2004-09-14,33-8485|34-50369,"Kemps LLC, f/k/a Marigold Foods, LLC, James Green andChristopher Thorpe",https://www.sec.gov/files/litigation/admin/33-8485.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2004&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2004/AAER-2101.pdf,data/raw/aaer/2004/AAER-2101.txt +2004,AAER-2099,2004-09-14,33-8483|34-50366,"Digital Exchange Systems, Inc., Rosario Coniglio and Steven Schmidt",https://www.sec.gov/files/litigation/admin/33-8483.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2004&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2004/AAER-2099.pdf,data/raw/aaer/2004/AAER-2099.txt +2004,AAER-2097,2004-09-14,33-8482|34-50365,"Fleming Companies, Inc.",https://www.sec.gov/files/litigation/admin/33-8482.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2004&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2004/AAER-2097.pdf,data/raw/aaer/2004/AAER-2097.txt +2004,AAER-2095,2004-09-10,LR-18880,"Clayton Chan, Gregory Antoniono and Geoffrey Infeld",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-18880,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2004&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2004/AAER-2095.txt +2004,AAER-2096,2004-09-10,LR-18879,"Michael B. Johnson, Michael Johnson & Co., Llc, David C. Skinner, Jr. And American Television And Film Company F/K/A Winners Internet Network, Inc.",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-18879,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2004&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2004/AAER-2096.txt +2004,AAER-2094,2004-09-08,LR-18871,John Gorman and Patrick Gentile,https://www.sec.gov/enforcement-litigation/litigation-releases/lr-18871,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2004&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2004/AAER-2094.txt +2004,AAER-2093,2004-09-08,33-8481|34-50329,John Gorman and Patrick Gentile,https://www.sec.gov/enforcement-litigation/administrative-proceedings/33-8481,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2004&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2004/AAER-2093.txt +2004,AAER-2092,2004-09-01,LR-18863,Eric L. Mattson and James W. Harris,https://www.sec.gov/enforcement-litigation/litigation-releases/lr-18863,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2004&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2004/AAER-2092.txt +2004,AAER-2091,2004-08-31,LR-18862,"Kevin P. Hannon, et al.",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-18862,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2004&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2004/AAER-2091.txt +2004,AAER-2090,2004-08-26,LR-18857,"U.S. Technologies, Inc. And C. Gregory Earls",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-18857,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2004&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2004/AAER-2090.txt +2004,AAER-2089,2004-08-25,LR-18851,"Aurora Foods, Inc., et al.",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-18851,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2004&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2004/AAER-2089.txt +2004,AAER-2088,2004-08-25,LR-18849,Mark E. Koenig,https://www.sec.gov/enforcement-litigation/litigation-releases/lr-18849,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2004&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2004/AAER-2088.txt +2004,AAER-2087,2004-08-24,LR-18848,Athena Diaz,https://www.sec.gov/enforcement-litigation/litigation-releases/lr-18848,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2004&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2004/AAER-2087.txt +2004,AAER-2086,2004-08-24,LR-18844,"Royal Dutch Petroleum Company and The ""Shell"" Transport and Trading Company, p.l.c.",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-18844,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2004&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2004/AAER-2086.txt +2004,AAER-2085,2004-08-24,34-50233,"Royal Dutch Petroleum Company and The ""Shell"" Transport and Trading Co., p.l.c.",https://www.sec.gov/files/litigation/admin/34-50233.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2004&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2004/AAER-2085.pdf,data/raw/aaer/2004/AAER-2085.txt +2004,AAER-2083,2004-08-23,LR-18843,"Kenneth K. Livesay, et al.",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-18843,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2004&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2004/AAER-2083.txt +2004,AAER-2084,2004-08-23,LR-18842,"Piranha, Inc., et al.",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-18842,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2004&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2004/AAER-2084.txt +2004,AAER-2082,2004-08-20,34-50225,"Kenneth K. Livesay, CPA",https://www.sec.gov/enforcement-litigation/administrative-proceedings/34-50225,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2004&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2004/AAER-2082.txt +2004,AAER-2079,2004-08-12,34-50185,"Joseph Casuccio, CPA",https://www.sec.gov/enforcement-litigation/administrative-proceedings/34-50185,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2004&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2004/AAER-2079.txt +2004,AAER-2078,2004-08-11,34-50179,"Gary L. Seidelman, CPA",https://www.sec.gov/enforcement-litigation/administrative-proceedings/34-50179,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2004&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2004/AAER-2078.txt +2004,AAER-2081,2004-08-10,LR-18826,Peter C. Boylan,https://www.sec.gov/enforcement-litigation/litigation-releases/lr-18826,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2004&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2004/AAER-2081.txt +2004,AAER-2077,2004-08-09,LR-18823,"Scott C. Anixter, et al.",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-18823,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2004&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2004/AAER-2077.txt +2004,AAER-2080,2004-08-06,LR-18822,Bristol-Myers Squibb Company,https://www.sec.gov/enforcement-litigation/litigation-releases/lr-18822,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2004&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2004/AAER-2080.txt +2004,AAER-2076,2004-08-05,34-50148,"Grant Thornton LLP, Doeren Mayhew & Co. P.C., Peter M. Behrens, CPA, Marvin J. Morris, CPA, and Benedict P. Rybicki, CPA",https://www.sec.gov/enforcement-litigation/administrative-proceedings/34-50148,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2004&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2004/AAER-2076.txt +2004,AAER-2075,2004-08-04,LR-18820,Bristol-Myers Squibb Company,https://www.sec.gov/enforcement-litigation/litigation-releases/lr-18820,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2004&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2004/AAER-2075.txt +2004,AAER-2073,2004-08-03,LR-18818,"William F. Buettner, Mark D. Kirstein and Amy S. Frazier",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-18818,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2004&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2004/AAER-2073.txt +2004,AAER-2074,2004-08-03,LR-18817|34-50137|33-8452,"Gary V. Morris, Halliburton Company and Robert Charles Muchmore, Jr.",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-18817,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2004&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2004/AAER-2074.txt +2004,AAER-2071,2004-08-03,34-50135,Ronald H. Hoffman,https://www.sec.gov/enforcement-litigation/administrative-proceedings/34-50135,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2004&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2004/AAER-2071.txt +2004,AAER-2072,2004-08-03,33-8452|34-50137,"Halliburton Company, and Robert Charles Muchmore, Jr.",https://www.sec.gov/enforcement-litigation/administrative-proceedings/33-8452,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2004&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2004/AAER-2072.txt +2004,AAER-2070,2004-08-02,34-50134,"William F. Buettner, CPA",https://www.sec.gov/enforcement-litigation/administrative-proceedings/34-50134,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2004&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2004/AAER-2070.txt +2004,AAER-2068,2004-07-30,LR-18815,"Kenneth D. Rice, et al.",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-18815,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2004&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2004/AAER-2068.txt +2004,AAER-2066,2004-07-29,LR-18809,"Andrew J. Zahn, Philip J. Sexauer, and Cynthia K. Berryman",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-18809,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2004&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2004/AAER-2066.txt +2004,AAER-2067,2004-07-29,34-50121,Timothy J. Buzzelli,https://www.sec.gov/enforcement-litigation/administrative-proceedings/34-50121,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2004&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2004/AAER-2067.txt +2004,AAER-2065,2004-07-28,LR-18803,"Parmalat Finanziaria, S.p.A.",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-18803,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2004&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2004/AAER-2065.txt +2004,AAER-2061,2004-07-27,LR-18800,Michael Felicissimo,https://www.sec.gov/enforcement-litigation/litigation-releases/lr-18800,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2004&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2004/AAER-2061.txt +2004,AAER-2063,2004-07-27,LR-18801,Michael Scrivo,https://www.sec.gov/enforcement-litigation/litigation-releases/lr-18801,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2004&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2004/AAER-2063.txt +2004,AAER-2062,2004-07-27,34-50096,"Leslie Wasser, CPA",https://www.sec.gov/enforcement-litigation/administrative-proceedings/34-50096,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2004&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2004/AAER-2062.txt +2004,AAER-2064,2004-07-27,34-50098,"Charter Communications, Inc.",https://www.sec.gov/enforcement-litigation/administrative-proceedings/34-50098,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2004&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2004/AAER-2064.txt +2004,AAER-2059,2004-07-23,LR-18789,"WorldCom, Inc.",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-18789,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2004&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2004/AAER-2059.txt +2004,AAER-2060,2004-07-23,LR-18790,"Church Extension of the Church of God, Inc., United Management Services, Inc., James Perry Grubbs and Shearon Louis Jackson",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-18790,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2004&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2004/AAER-2060.txt +2004,AAER-2058,2004-07-22,33-8450|34-50062,"Raymond A. Saitta, CPA",https://www.sec.gov/enforcement-litigation/administrative-proceedings/33-8450,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2004&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2004/AAER-2058.txt +2004,AAER-2057,2004-07-21,34-50053,"Mary Beth Stevens and Paul W. Oliver, Jr.",https://www.sec.gov/enforcement-litigation/administrative-proceedings/34-50053,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2004&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2004/AAER-2057.txt +2004,AAER-2028,2004-07-14,LR-18733A,"Paul Melvin Henson, Jr. and Lance Turner Fair",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-18733a,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2004&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2004/AAER-2028.txt +2004,AAER-2056,2004-07-13,LR-18782,Ian Schottlaender,https://www.sec.gov/enforcement-litigation/litigation-releases/lr-18782,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2004&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2004/AAER-2056.txt +2004,AAER-2055,2004-07-12,LR-18778,"Levine, Hughes, and Mithuen, Inc.",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-18778,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2004&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2004/AAER-2055.txt +2004,AAER-2052,2004-07-09,34-49992,"James Dean, CPA",https://www.sec.gov/enforcement-litigation/administrative-proceedings/34-49992,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2004&month=All&order=field_publish_date&sort=desc&page=1,listing_row,,data/raw/aaer/2004/AAER-2052.txt +2004,AAER-2054,2004-07-09,34-49997,"Michael Karlins, CPA",https://www.sec.gov/enforcement-litigation/administrative-proceedings/34-49997,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2004&month=All&order=field_publish_date&sort=desc&page=1,listing_row,,data/raw/aaer/2004/AAER-2054.txt +2004,AAER-2053,2004-07-09,33-8439|34-49993,"Levine, Hughes, and Mithuen, Inc.",https://www.sec.gov/enforcement-litigation/administrative-proceedings/33-8439,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2004&month=All&order=field_publish_date&sort=desc&page=1,listing_row,,data/raw/aaer/2004/AAER-2053.txt +2004,AAER-2051,2004-07-08,LR-18776,"Richard A. Causey, Jeffrey K. Skilling and Kenneth L. Lay",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-18776,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2004&month=All&order=field_publish_date&sort=desc&page=1,listing_row,,data/raw/aaer/2004/AAER-2051.txt +2004,AAER-2050,2004-07-08,34-49984,Kirk J. Dischino (CPA),https://www.sec.gov/enforcement-litigation/administrative-proceedings/34-49984,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2004&month=All&order=field_publish_date&sort=desc&page=1,listing_row,,data/raw/aaer/2004/AAER-2050.txt +2004,AAER-2049,2004-07-06,LR-18775,ABB Ltd,https://www.sec.gov/enforcement-litigation/litigation-releases/lr-18775,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2004&month=All&order=field_publish_date&sort=desc&page=1,listing_row,,data/raw/aaer/2004/AAER-2049.txt +2004,AAER-2048,2004-06-30,LR-18773,"Dennis A. Bakal, et al.",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-18773,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2004&month=All&order=field_publish_date&sort=desc&page=1,listing_row,,data/raw/aaer/2004/AAER-2048.txt +2004,AAER-2047,2004-06-29,34-49934,"James H. Peach, Chartered Accountant",https://www.sec.gov/enforcement-litigation/administrative-proceedings/34-49934,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2004&month=All&order=field_publish_date&sort=desc&page=1,listing_row,,data/raw/aaer/2004/AAER-2047.txt +2004,AAER-2046,2004-06-28,LR-18765,"Measurement Specialties, Inc., and Kirk J. Dischino",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-18765,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2004&month=All&order=field_publish_date&sort=desc&page=1,listing_row,,data/raw/aaer/2004/AAER-2046.txt +2004,AAER-2045,2004-06-23,LR-18760,"Gemstar-TV Guide International, Inc.",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-18760,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2004&month=All&order=field_publish_date&sort=desc&page=1,listing_row,,data/raw/aaer/2004/AAER-2045.txt +2004,AAER-2044,2004-06-22,LR-18758,"Arthur A. Goodwin, William J. Burke and Christopher P. Whalen",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-18758,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2004&month=All&order=field_publish_date&sort=desc&page=1,listing_row,,data/raw/aaer/2004/AAER-2044.txt +2004,AAER-2042,2004-06-21,LR-18754,Steven L. Haggerty,https://www.sec.gov/enforcement-litigation/litigation-releases/lr-18754,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2004&month=All&order=field_publish_date&sort=desc&page=1,listing_row,,data/raw/aaer/2004/AAER-2042.txt +2004,AAER-2043,2004-06-21,LR-18755,Augustine M. Cruciotti,https://www.sec.gov/enforcement-litigation/litigation-releases/lr-18755,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2004&month=All&order=field_publish_date&sort=desc&page=1,listing_row,,data/raw/aaer/2004/AAER-2043.txt +2004,AAER-2041,2004-06-21,33-8432|34-49897,Steven L. Haggerty,https://www.sec.gov/enforcement-litigation/administrative-proceedings/33-8432,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2004&month=All&order=field_publish_date&sort=desc&page=1,listing_row,,data/raw/aaer/2004/AAER-2041.txt +2004,AAER-2040,2004-06-21,33-8431|34-49896,Augustine M. Cruciotti,https://www.sec.gov/enforcement-litigation/administrative-proceedings/33-8431,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2004&month=All&order=field_publish_date&sort=desc&page=1,listing_row,,data/raw/aaer/2004/AAER-2040.txt +2004,AAER-2039,2004-06-18,34-49893,"Michael Sullivan, CPA",https://www.sec.gov/enforcement-litigation/administrative-proceedings/34-49893,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2004&month=All&order=field_publish_date&sort=desc&page=1,listing_row,,data/raw/aaer/2004/AAER-2039.txt +2004,AAER-2037,2004-06-17,LR-18751,"Victor Jacobowitz, et al.",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-18751,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2004&month=All&order=field_publish_date&sort=desc&page=1,listing_row,,data/raw/aaer/2004/AAER-2037.txt +2004,AAER-2038,2004-06-17,LR-18753,"Bruce Hill, et al.",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-18753,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2004&month=All&order=field_publish_date&sort=desc&page=1,listing_row,,data/raw/aaer/2004/AAER-2038.txt +2004,AAER-2036,2004-06-16,LR-18748,Prabhat K. Goyal,https://www.sec.gov/enforcement-litigation/litigation-releases/lr-18748,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2004&month=All&order=field_publish_date&sort=desc&page=1,listing_row,,data/raw/aaer/2004/AAER-2036.txt +2004,AAER-2035,2004-06-14,LR-18744,John P. Miller,https://www.sec.gov/enforcement-litigation/litigation-releases/lr-18744,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2004&month=All&order=field_publish_date&sort=desc&page=1,listing_row,,data/raw/aaer/2004/AAER-2035.txt +2004,AAER-2031,2004-06-09,LR-18739,Greg Waring and Craig Treloar,https://www.sec.gov/enforcement-litigation/litigation-releases/lr-18739,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2004&month=All&order=field_publish_date&sort=desc&page=1,listing_row,,data/raw/aaer/2004/AAER-2031.txt +2004,AAER-2034,2004-06-09,LR-18741,"i2 Technologies, Inc.",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-18741,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2004&month=All&order=field_publish_date&sort=desc&page=1,listing_row,,data/raw/aaer/2004/AAER-2034.txt +2004,AAER-2032,2004-06-09,34-49838,Schering-Plough Corporation,https://www.sec.gov/enforcement-litigation/administrative-proceedings/34-49838,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2004&month=All&order=field_publish_date&sort=desc&page=1,listing_row,,data/raw/aaer/2004/AAER-2032.txt +2004,AAER-2033,2004-06-09,33-8428,"i2 Technologies, Inc.",https://www.sec.gov/enforcement-litigation/administrative-proceedings/33-8428,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2004&month=All&order=field_publish_date&sort=desc&page=1,listing_row,,data/raw/aaer/2004/AAER-2033.txt +2004,AAER-2030,2004-06-09,34-49836,"James H. Peach, Chartered Accountant",https://www.sec.gov/enforcement-litigation/administrative-proceedings/34-49836,https://www.sec.gov/files/litigation/admin/34-49836-o.pdf,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2004&month=All&order=field_publish_date&sort=desc&page=1,listing_row,,data/raw/aaer/2004/AAER-2030.txt +2004,AAER-2029,2004-06-03,LR-18734,"Symbol Technologies, Inc., Tomo Razmilovic, Kenneth Jaeggi, Leonard Goldner, Brian Burke, Michael DeGennaro, Frank Borghese, Christopher DeSantis, James Heuschneider, Gregory Mortenson, James Dean and Robert Donlon",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-18734,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2004&month=All&order=field_publish_date&sort=desc&page=1,listing_row,,data/raw/aaer/2004/AAER-2029.txt +2004,AAER-2026,2004-06-01,LR-18731,"Eric Tyra, Scott Wynne, Peter Berman, and Scott Carey",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-18731,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2004&month=All&order=field_publish_date&sort=desc&page=1,listing_row,,data/raw/aaer/2004/AAER-2026.txt +2004,AAER-2027,2004-06-01,LR-18732,"Del Global Technologies Corp., Inc., Leonard A. Trugman, Michael H. Taber, David Engel, Seymour Rubin, and David Michael",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-18732,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2004&month=All&order=field_publish_date&sort=desc&page=1,listing_row,,data/raw/aaer/2004/AAER-2027.txt +2004,AAER-2025,2004-05-28,34-49784,David A. Jones,https://www.sec.gov/enforcement-litigation/administrative-proceedings/34-49784,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2004&month=All&order=field_publish_date&sort=desc&page=1,listing_row,,data/raw/aaer/2004/AAER-2025.txt +2004,AAER-2024,2004-05-27,LR-18728,"Frank M. Bergonzi, Martin L. Grass, And Franklin C. Brown",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-18728,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2004&month=All&order=field_publish_date&sort=desc&page=1,listing_row,,data/raw/aaer/2004/AAER-2024.txt +2004,AAER-2023,2004-05-26,LR-18727,"Frank M. Bergonzi, Martin L. Grass, and Franklin C. Brown",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-18727,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2004&month=All&order=field_publish_date&sort=desc&page=1,listing_row,,data/raw/aaer/2004/AAER-2023.txt +2004,AAER-2022,2004-05-25,LR-18726,Thomas A. Sebastian,https://www.sec.gov/enforcement-litigation/litigation-releases/lr-18726,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2004&month=All&order=field_publish_date&sort=desc&page=1,listing_row,,data/raw/aaer/2004/AAER-2022.txt +2004,AAER-2021,2004-05-24,LR-18723,"Ocumed Group, Inc., Alfred R. Caggia and Louise A. Cummings",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-18723,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2004&month=All&order=field_publish_date&sort=desc&page=1,listing_row,,data/raw/aaer/2004/AAER-2021.txt +2004,AAER-2018,2004-05-19,LR-18717,Paula H. Rieker,https://www.sec.gov/enforcement-litigation/litigation-releases/lr-18717,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2004&month=All&order=field_publish_date&sort=desc&page=1,listing_row,,data/raw/aaer/2004/AAER-2018.txt +2004,AAER-2020,2004-05-19,33-8425,"Paul Melvin Henson, Jr.",https://www.sec.gov/enforcement-litigation/administrative-proceedings/33-8425,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2004&month=All&order=field_publish_date&sort=desc&page=1,listing_row,,data/raw/aaer/2004/AAER-2020.txt +2004,AAER-2019,2004-05-19,33-8424,Lance Turner Fair,https://www.sec.gov/enforcement-litigation/administrative-proceedings/33-8424,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2004&month=All&order=field_publish_date&sort=desc&page=1,listing_row,,data/raw/aaer/2004/AAER-2019.txt +2004,AAER-2017,2004-05-18,LR-18716,"Ed Johnson and Merl Holdings, Inc.Com",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-18716,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2004&month=All&order=field_publish_date&sort=desc&page=1,listing_row,,data/raw/aaer/2004/AAER-2017.txt +2004,AAER-2016,2004-05-17,LR-18715,"Lucent Technologies Inc., Nina Aversano, Jay Carter, A. Leslie Dorn, William Plunkett, John Bratten, Deborah Harris, Charles Elliott, Vanessa Petrini, Michelle Hayes-Bullock, And David Ackerman",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-18715,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2004&month=All&order=field_publish_date&sort=desc&page=1,listing_row,,data/raw/aaer/2004/AAER-2016.txt +2004,AAER-2014,2004-05-14,LR-18711,"Cosmo Corigliano, CPA",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-18711,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2004&month=All&order=field_publish_date&sort=desc&page=1,listing_row,,data/raw/aaer/2004/AAER-2014.txt +2004,AAER-2015,2004-05-14,34-49705,"Cosmo Corigliano, CPA",https://www.sec.gov/enforcement-litigation/administrative-proceedings/34-49705,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2004&month=All&order=field_publish_date&sort=desc&page=1,listing_row,,data/raw/aaer/2004/AAER-2015.txt +2004,AAER-2013,2004-05-12,LR-18706,"James Murphy, Robert Lockwood, Gilboa Peretz",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-18706,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2004&month=All&order=field_publish_date&sort=desc&page=1,listing_row,,data/raw/aaer/2004/AAER-2013.txt +2004,AAER-2009,2004-05-11,LR-18701,William S. Finkelstein and PricewaterhouseCoopers LLP,https://www.sec.gov/enforcement-litigation/litigation-releases/lr-18701,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2004&month=All&order=field_publish_date&sort=desc&page=1,listing_row,,data/raw/aaer/2004/AAER-2009.txt +2004,AAER-2012,2004-05-11,LR-18702,"Sam Leopold, Richard R. Ross, Phillip D. Teal, James T. Montrose, Norman B. Cowgill, Jay S. Ozer, And Bradley J. Schmidt",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-18702,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2004&month=All&order=field_publish_date&sort=desc&page=1,listing_row,,data/raw/aaer/2004/AAER-2012.txt +2004,AAER-2011,2004-05-11,34-49684,"Bradley J. Schmidt, CPA",https://www.sec.gov/enforcement-litigation/administrative-proceedings/34-49684,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2004&month=All&order=field_publish_date&sort=desc&page=1,listing_row,,data/raw/aaer/2004/AAER-2011.txt +2004,AAER-2010,2004-05-11,34-49683,"Jay S. Ozer, CPA",https://www.sec.gov/enforcement-litigation/administrative-proceedings/34-49683,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2004&month=All&order=field_publish_date&sort=desc&page=1,listing_row,,data/raw/aaer/2004/AAER-2010.txt +2004,AAER-2008,2004-05-11,34-49678,PricewaterhouseCoopers LLP,https://www.sec.gov/enforcement-litigation/administrative-proceedings/34-49678,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2004&month=All&order=field_publish_date&sort=desc&page=1,listing_row,,data/raw/aaer/2004/AAER-2008.txt +2004,AAER-2006,2004-05-11,34-49677,Linda J. Wachner,https://www.sec.gov/enforcement-litigation/administrative-proceedings/34-49677,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2004&month=All&order=field_publish_date&sort=desc&page=1,listing_row,,data/raw/aaer/2004/AAER-2006.txt +2004,AAER-2007,2004-05-11,34-49676,Stanley P. Silverstein,https://www.sec.gov/enforcement-litigation/administrative-proceedings/34-49676,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2004&month=All&order=field_publish_date&sort=desc&page=1,listing_row,,data/raw/aaer/2004/AAER-2007.txt +2004,AAER-2005,2004-05-11,34-49675,"The Warnaco Group, Inc.",https://www.sec.gov/enforcement-litigation/administrative-proceedings/34-49675,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2004&month=All&order=field_publish_date&sort=desc&page=1,listing_row,,data/raw/aaer/2004/AAER-2005.txt +2004,AAER-2004,2004-05-10,LR-18700,Emery W. Harris,https://www.sec.gov/enforcement-litigation/litigation-releases/lr-18700,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2004&month=All&order=field_publish_date&sort=desc&page=1,listing_row,,data/raw/aaer/2004/AAER-2004.txt +2004,AAER-2002,2004-05-05,LR-18695,"Moore Stephens Chartered Accountants (United Kingdom) and Peter D. Stewart, A Partner, Sanctioned by Institute of Chartered Accountants in England and Wales for Failures in Connection with Audits of Financial Statements Filed with the SEC",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-18695,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2004&month=All&order=field_publish_date&sort=desc&page=1,listing_row,,data/raw/aaer/2004/AAER-2002.txt +2004,AAER-2000,2004-05-04,LR-18691,"Michael W. Gullion in the Matter of Gold Banc Corporation, Inc.",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-18691,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2004&month=All&order=field_publish_date&sort=desc&page=1,listing_row,,data/raw/aaer/2004/AAER-2000.txt +2004,AAER-2001,2004-05-04,LR-18692,Phillip E. White,https://www.sec.gov/enforcement-litigation/litigation-releases/lr-18692,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2004&month=All&order=field_publish_date&sort=desc&page=1,listing_row,,data/raw/aaer/2004/AAER-2001.txt +2004,AAER-1999,2004-05-04,34-49652,"Gold Banc Corporation, Inc.",https://www.sec.gov/enforcement-litigation/administrative-proceedings/34-49652,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2004&month=All&order=field_publish_date&sort=desc&page=1,listing_row,,data/raw/aaer/2004/AAER-1999.txt +2004,AAER-1998,2004-04-30,34-49642,QuadraMed Corporation,https://www.sec.gov/enforcement-litigation/administrative-proceedings/34-49642,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2004&month=All&order=field_publish_date&sort=desc&page=1,listing_row,,data/raw/aaer/2004/AAER-1998.txt +2004,AAER-1997,2004-04-30,34-49641,Keith M. Roberts,https://www.sec.gov/enforcement-litigation/administrative-proceedings/34-49641,https://www.sec.gov/files/litigation/admin/34-49641-o.htm,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2004&month=All&order=field_publish_date&sort=desc&page=1,listing_row,,data/raw/aaer/2004/AAER-1997.txt +2004,AAER-1994,2004-04-29,LR-18686,"Carnegie International Corporation, et al.",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-18686,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2004&month=All&order=field_publish_date&sort=desc&page=1,listing_row,,data/raw/aaer/2004/AAER-1994.txt +2004,AAER-1996,2004-04-29,LR-18688,"Barry Richard Kusatzky in the Matter of California Amplifier, Inc",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-18688,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2004&month=All&order=field_publish_date&sort=desc&page=1,listing_row,,data/raw/aaer/2004/AAER-1996.txt +2004,AAER-1995,2004-04-29,34-49630,"California Amplifier, Inc.",https://www.sec.gov/enforcement-litigation/administrative-proceedings/34-49630,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2004&month=All&order=field_publish_date&sort=desc&page=1,listing_row,,data/raw/aaer/2004/AAER-1995.txt +2004,AAER-1992,2004-04-27,LR-18682,James E. Reid,https://www.sec.gov/enforcement-litigation/litigation-releases/lr-18682,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2004&month=All&order=field_publish_date&sort=desc&page=1,listing_row,,data/raw/aaer/2004/AAER-1992.txt +2004,AAER-1993,2004-04-27,LR-18684,"Dennis A. Bakal, et al.",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-18684,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2004&month=All&order=field_publish_date&sort=desc&page=1,listing_row,,data/raw/aaer/2004/AAER-1993.txt +2004,AAER-1990,2004-04-15,34-49565,Kenneth W. Winger and Paul R. Humphreys,https://www.sec.gov/enforcement-litigation/administrative-proceedings/34-49565,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2004&month=All&order=field_publish_date&sort=desc&page=1,listing_row,,data/raw/aaer/2004/AAER-1990.txt +2004,AAER-1989,2004-04-14,33-8406|34-49561,"John Luczycki, CPA",https://www.sec.gov/enforcement-litigation/administrative-proceedings/33-8406,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2004&month=All&order=field_publish_date&sort=desc&page=1,listing_row,,data/raw/aaer/2004/AAER-1989.txt +2004,AAER-1988,2004-04-08,LR-18665,"Ira Zar, David Rivard, and David Kaplan",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-18665,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2004&month=All&order=field_publish_date&sort=desc&page=1,listing_row,,data/raw/aaer/2004/AAER-1988.txt +2004,AAER-1987,2004-04-08,34-49541,"Gerber Scientific, Inc.",https://www.sec.gov/enforcement-litigation/administrative-proceedings/34-49541,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2004&month=All&order=field_publish_date&sort=desc&page=1,listing_row,,data/raw/aaer/2004/AAER-1987.txt +2004,AAER-1986,2004-04-05,LR-18656,"Lawrence O'Shaughnessey, et al.",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-18656,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2004&month=All&order=field_publish_date&sort=desc&page=1,listing_row,,data/raw/aaer/2004/AAER-1986.txt +2004,AAER-1983,2004-04-01,LR-18652,"Michael B. Johnson, Michael Johnson & Co., LLC, David C. Skinner, Jr. and American Television and Film Company f/k/a Winners Internet Network, Inc.",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-18652,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2004&month=All&order=field_publish_date&sort=desc&page=1,listing_row,,data/raw/aaer/2004/AAER-1983.txt +2004,AAER-1985,2004-04-01,LR-18654,"William W. Freise; David T. Thomson CPA, and David T. Thomson PC",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-18654,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2004&month=All&order=field_publish_date&sort=desc&page=1,listing_row,,data/raw/aaer/2004/AAER-1985.txt +2004,AAER-1984,2004-04-01,34-49516,"David T. Thomson, CPA, and David T. Thomson PC",https://www.sec.gov/enforcement-litigation/administrative-proceedings/34-49516,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2004&month=All&order=field_publish_date&sort=desc&page=1,listing_row,,data/raw/aaer/2004/AAER-1984.txt +2004,AAER-1981,2004-03-31,LR-18649,Richard H. Hawkins,https://www.sec.gov/enforcement-litigation/litigation-releases/lr-18649,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2004&month=All&order=field_publish_date&sort=desc&page=1,listing_row,,data/raw/aaer/2004/AAER-1981.txt +2004,AAER-1982,2004-03-31,34-49510,Margaret M. Gardner,https://www.sec.gov/enforcement-litigation/administrative-proceedings/34-49510,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2004&month=All&order=field_publish_date&sort=desc&page=1,listing_row,,data/raw/aaer/2004/AAER-1982.txt +2004,AAER-1980,2004-03-29,33-8405|34-49494,"Gary H. Klein, CPA",https://www.sec.gov/enforcement-litigation/administrative-proceedings/33-8405,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2004&month=All&order=field_publish_date&sort=desc&page=1,listing_row,,data/raw/aaer/2004/AAER-1980.txt +2004,AAER-1979,2004-03-25,LR-18638,"Cedric Kushner Promotions, Inc., Cedric Kushner, James DiLorenzo, and Steven Angel",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-18638,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2004&month=All&order=field_publish_date&sort=desc&page=1,listing_row,,data/raw/aaer/2004/AAER-1979.txt +2004,AAER-1978,2004-03-17,33-8403|34-49432,CMS Energy Corp. and Terry Woolley,https://www.sec.gov/enforcement-litigation/administrative-proceedings/33-8403,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2004&month=All&order=field_publish_date&sort=desc&page=1,listing_row,,data/raw/aaer/2004/AAER-1978.txt +2004,AAER-1977,2004-03-17,33-8402|34-49431,Scott D. Sullivan,https://www.sec.gov/enforcement-litigation/administrative-proceedings/33-8402,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2004&month=All&order=field_publish_date&sort=desc&page=1,listing_row,,data/raw/aaer/2004/AAER-1977.txt +2004,AAER-1976,2004-03-12,LR-18622,David G. Sherman,https://www.sec.gov/enforcement-litigation/litigation-releases/lr-18622,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2004&month=All&order=field_publish_date&sort=desc&page=1,listing_row,,data/raw/aaer/2004/AAER-1976.txt +2004,AAER-1975,2004-03-11,LR-18621,Rollin S. Dick and James S. Adams,https://www.sec.gov/enforcement-litigation/litigation-releases/lr-18621,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2004&month=All&order=field_publish_date&sort=desc&page=1,listing_row,,data/raw/aaer/2004/AAER-1975.txt +2004,AAER-1974,2004-03-10,LR-18618,Ed Johnson and MERL Holdings Inc.com,https://www.sec.gov/enforcement-litigation/litigation-releases/lr-18618,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2004&month=All&order=field_publish_date&sort=desc&page=1,listing_row,,data/raw/aaer/2004/AAER-1974.txt +2004,AAER-1973,2004-03-10,34-49392,"Conseco, Inc.",https://www.sec.gov/enforcement-litigation/administrative-proceedings/34-49392,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2004&month=All&order=field_publish_date&sort=desc&page=1,listing_row,,data/raw/aaer/2004/AAER-1973.txt +2004,AAER-1972,2004-03-10,34-49390,BJ Services Company,https://www.sec.gov/enforcement-litigation/administrative-proceedings/34-49390,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2004&month=All&order=field_publish_date&sort=desc&page=1,listing_row,,data/raw/aaer/2004/AAER-1972.txt +2004,AAER-1971,2004-03-09,LR-18615,"William H. Rinehart, Jonathan A. Beck, and Kevin P. Clark",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-18615,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2004&month=All&order=field_publish_date&sort=desc&page=1,listing_row,,data/raw/aaer/2004/AAER-1971.txt +2004,AAER-1970,2004-03-08,LR-18612,"Richard P. Smyth, Arnold E. Johns, Jr., Michael J. Becker and Alan T. Davis",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-18612,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2004&month=All&order=field_publish_date&sort=desc&page=1,listing_row,,data/raw/aaer/2004/AAER-1970.txt +2004,AAER-1968,2004-03-05,LR-18608,"Richard Rambahal, et al.",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-18608,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2004&month=All&order=field_publish_date&sort=desc&page=1,listing_row,,data/raw/aaer/2004/AAER-1968.txt +2004,AAER-1967,2004-03-04,34-49364,DT Industries Inc.,https://www.sec.gov/enforcement-litigation/administrative-proceedings/34-49364,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2004&month=All&order=field_publish_date&sort=desc&page=1,listing_row,,data/raw/aaer/2004/AAER-1967.txt +2004,AAER-1966,2004-03-02,LR-18605,Scott D. Sullivan,https://www.sec.gov/enforcement-litigation/litigation-releases/lr-18605,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2004&month=All&order=field_publish_date&sort=desc&page=1,listing_row,,data/raw/aaer/2004/AAER-1966.txt +2004,AAER-1965,2004-02-27,LR-18598,Jon Clark and Sarah Hume,https://www.sec.gov/enforcement-litigation/litigation-releases/lr-18598,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2004&month=All&order=field_publish_date&sort=desc&page=1,listing_row,,data/raw/aaer/2004/AAER-1965.txt +2004,AAER-1963,2004-02-25,LR-18592,"ClearOne Communications, Inc et al.",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-18592,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2004&month=All&order=field_publish_date&sort=desc&page=1,listing_row,,data/raw/aaer/2004/AAER-1963.txt +2004,AAER-1964,2004-02-25,LR-18595,Don-Allen Ruttenberg,https://www.sec.gov/enforcement-litigation/litigation-releases/lr-18595,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2004&month=All&order=field_publish_date&sort=desc&page=1,listing_row,,data/raw/aaer/2004/AAER-1964.txt +2004,AAER-1962,2004-02-24,34-49309,Steven F. Stork,https://www.sec.gov/enforcement-litigation/administrative-proceedings/34-49309,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2004&month=All&order=field_publish_date&sort=desc&page=1,listing_row,,data/raw/aaer/2004/AAER-1962.txt +2004,AAER-1961,2004-02-24,34-49308,Steven L. Mortensen,https://www.sec.gov/enforcement-litigation/administrative-proceedings/34-49308,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2004&month=All&order=field_publish_date&sort=desc&page=1,listing_row,,data/raw/aaer/2004/AAER-1961.txt +2004,AAER-1960,2004-02-24,34-49307,Christopher S. Hall,https://www.sec.gov/enforcement-litigation/administrative-proceedings/34-49307,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2004&month=All&order=field_publish_date&sort=desc&page=1,listing_row,,data/raw/aaer/2004/AAER-1960.txt +2004,AAER-1959,2004-02-19,LR-18582,Richard A. Causey and Jeffrey K. Skilling,https://www.sec.gov/enforcement-litigation/litigation-releases/lr-18582,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2004&month=All&order=field_publish_date&sort=desc&page=1,listing_row,,data/raw/aaer/2004/AAER-1959.txt +2004,AAER-1958,2004-02-17,LR-18578,Dean A. Nichols,https://www.sec.gov/enforcement-litigation/litigation-releases/lr-18578,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2004&month=All&order=field_publish_date&sort=desc&page=1,listing_row,,data/raw/aaer/2004/AAER-1958.txt +2004,AAER-1957,2004-02-13,34-49243,Performance Food Group Company,https://www.sec.gov/enforcement-litigation/administrative-proceedings/34-49243,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2004&month=All&order=field_publish_date&sort=desc&page=1,listing_row,,data/raw/aaer/2004/AAER-1957.txt +2004,AAER-1956,2004-02-10,LR-18572,"John R. Boyd, and Christopher Curbello",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-18572,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2004&month=All&order=field_publish_date&sort=desc&page=1,listing_row,,data/raw/aaer/2004/AAER-1956.txt +2004,AAER-1955,2004-02-06,LR-18571,Jonathan G. Epstein,https://www.sec.gov/enforcement-litigation/litigation-releases/lr-18571,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2004&month=All&order=field_publish_date&sort=desc&page=1,listing_row,,data/raw/aaer/2004/AAER-1955.txt +2004,AAER-1954,2004-02-06,34-49206,"Robert G. Kutsenda, CPA",https://www.sec.gov/enforcement-litigation/administrative-proceedings/34-49206,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2004&month=All&order=field_publish_date&sort=desc&page=1,listing_row,,data/raw/aaer/2004/AAER-1954.txt +2004,AAER-1953,2004-02-06,34-49204,"Lee R. Fontaine, CPA",https://www.sec.gov/enforcement-litigation/administrative-proceedings/34-49204,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2004&month=All&order=field_publish_date&sort=desc&page=1,listing_row,,data/raw/aaer/2004/AAER-1953.txt +2004,AAER-1951,2004-02-05,LR-18566,Cumulus Media Inc. et al.,https://www.sec.gov/enforcement-litigation/litigation-releases/lr-18566,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2004&month=All&order=field_publish_date&sort=desc&page=1,listing_row,,data/raw/aaer/2004/AAER-1951.txt +2004,AAER-1950,2004-02-04,33-8361|34-49186,"Richard R. Ross, CPA",https://www.sec.gov/enforcement-litigation/administrative-proceedings/33-8361,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2004&month=All&order=field_publish_date&sort=desc&page=2,listing_row,,data/raw/aaer/2004/AAER-1950.txt +2004,AAER-1952,2004-02-04,34-49182,"James Thomas McCurdy, CPA",https://www.sec.gov/enforcement-litigation/opinions-adjudicatory-orders/34-49182,https://www.sec.gov/files/litigation/opinions/34-49182.pdf,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2004&month=All&order=field_publish_date&sort=desc&page=2,listing_row,,data/raw/aaer/2004/AAER-1952.txt +2004,AAER-1947,2004-01-22,LR-18551,Richard A. Causey,https://www.sec.gov/enforcement-litigation/litigation-releases/lr-18551,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2004&month=All&order=field_publish_date&sort=desc&page=2,listing_row,,data/raw/aaer/2004/AAER-1947.txt +2004,AAER-1948,2004-01-22,LR-18552,Lloyd Silverstein,https://www.sec.gov/enforcement-litigation/litigation-releases/lr-18552,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2004&month=All&order=field_publish_date&sort=desc&page=2,listing_row,,data/raw/aaer/2004/AAER-1948.txt +2004,AAER-1946,2004-01-21,LR-18550,"Hollinger International, Inc.",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-18550,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2004&month=All&order=field_publish_date&sort=desc&page=2,listing_row,,data/raw/aaer/2004/AAER-1946.txt +2004,AAER-1945,2004-01-20,33-8355|34-49101,"Grant Thornton LLP, Doeren Mayhew & Co. P.C., Peter M. Behrens, CPA, Marvin J. Morris, CPA, and Benedict P. Rybicki, CPA",https://www.sec.gov/enforcement-litigation/administrative-proceedings/33-8355,https://www.sec.gov/files/litigation/admin/33-8355-o.htm,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2004&month=All&order=field_publish_date&sort=desc&page=2,listing_row,,data/raw/aaer/2004/AAER-1945.txt +2004,AAER-1944,2004-01-16,LR-18547,"Corrpro Companies, Inc.",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-18547,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2004&month=All&order=field_publish_date&sort=desc&page=2,listing_row,,data/raw/aaer/2004/AAER-1944.txt +2004,AAER-1943,2004-01-15,34-49082|40-2208,"Weiser LLP, Victor R. Wahba, CP and Stuart A. Nussbaum, CPA",https://www.sec.gov/enforcement-litigation/administrative-proceedings/34-49082,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2004&month=All&order=field_publish_date&sort=desc&page=2,listing_row,,data/raw/aaer/2004/AAER-1943.txt +2004,AAER-1942,2004-01-14,LR-18543,Andrew S. Fastow,https://www.sec.gov/enforcement-litigation/litigation-releases/lr-18543,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2004&month=All&order=field_publish_date&sort=desc&page=2,listing_row,,data/raw/aaer/2004/AAER-1942.txt +2004,AAER-1940,2004-01-13,LR-18540,"Kevin J. Morrison, et al.",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-18540,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2004&month=All&order=field_publish_date&sort=desc&page=2,listing_row,,data/raw/aaer/2004/AAER-1940.txt +2004,AAER-1939,2004-01-09,LR-18536,"Dorothy L. Mahler, John W. Bracewell, III, and Patricia L. Jones",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-18536,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2004&month=All&order=field_publish_date&sort=desc&page=2,listing_row,,data/raw/aaer/2004/AAER-1939.txt +2004,AAER-1938,2004-01-07,LR-18534,"Robert Quattrone, et al.",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-18534,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2004&month=All&order=field_publish_date&sort=desc&page=2,listing_row,,data/raw/aaer/2004/AAER-1938.txt +2004,AAER-1937,2004-01-06,LR-18530,Henry C. Yuen et al.,https://www.sec.gov/enforcement-litigation/litigation-releases/lr-18530,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2004&month=All&order=field_publish_date&sort=desc&page=2,listing_row,,data/raw/aaer/2004/AAER-1937.txt +2005,AAER-2358,2005-12-22,33-8647|34-53012,"Kenneth R. Lecrone, CPA",https://www.sec.gov/files/litigation/admin/33-8647.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2005&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2005/AAER-2358.pdf,data/raw/aaer/2005/AAER-2358.txt +2005,AAER-2356,2005-12-20,LR-19502,"Lucent Technologies Inc., et al.",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-19502,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2005&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2005/AAER-2356.txt +2005,AAER-2355,2005-12-19,LR-19500,"Church Extension of the Church of God, Inc., United Management Services, Inc., James Perry Grubbs and Shearon Louis Jackson",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-19500,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2005&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2005/AAER-2355.txt +2005,AAER-2357,2005-12-15,LR-19494,"Edward A. Heil and R. Bret Jenkins; eSafetyWorld, Inc. (now known as EZ Auctions and Shipping Inc.) and Raymond Burghard",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-19494,https://www.sec.gov/files/litigation/complaints/comp19494a.pdf|https://www.sec.gov/files/litigation/complaints/comp19494b.pdf,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2005&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2005/AAER-2357.txt +2005,AAER-2354,2005-12-15,34-52959,"Gilbert Bergsman, CPA, and Lee Levinson, CPA",https://www.sec.gov/files/litigation/admin/34-52959.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2005&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2005/AAER-2354.pdf,data/raw/aaer/2005/AAER-2354.txt +2005,AAER-2353,2005-12-07,LR-19487,Sidney V. Corder,https://www.sec.gov/enforcement-litigation/litigation-releases/lr-19487,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2005&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2005/AAER-2353.txt +2005,AAER-2352,2005-12-05,LR-19485,"Cedric Kushner Promotions, Inc., et al.",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-19485,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2005&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2005/AAER-2352.txt +2005,AAER-2350,2005-12-02,34-52878,"Joseph T. Boyle, CPA",https://www.sec.gov/files/litigation/admin/34-52878.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2005&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2005/AAER-2350.pdf,data/raw/aaer/2005/AAER-2350.txt +2005,AAER-2349,2005-12-01,LR-19479,"David T. Thomson, CPA, and David T. Thomson PC",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-19479,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2005&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2005/AAER-2349.txt +2005,AAER-2348,2005-12-01,34-52864,James P. Brown,https://www.sec.gov/files/litigation/admin/34-52864.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2005&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2005/AAER-2348.pdf,data/raw/aaer/2005/AAER-2348.txt +2005,AAER-2351,2005-11-30,LR-19477,Friedman's Inc.,https://www.sec.gov/enforcement-litigation/litigation-releases/lr-19477,https://www.sec.gov/files/litigation/complaints/comp19477.pdf,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2005&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2005/AAER-2351.txt +2005,AAER-2347,2005-11-21,34-52813,"Donald C. Yount, Jr., CPA",https://www.sec.gov/files/litigation/admin/34-52813.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2005&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2005/AAER-2347.pdf,data/raw/aaer/2005/AAER-2347.txt +2005,AAER-2346,2005-11-18,34-52792,"John D. Parson, CPA and Brendon P. McDonald, CPA",https://www.sec.gov/files/litigation/admin/34-52792.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2005&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2005/AAER-2346.pdf,data/raw/aaer/2005/AAER-2346.txt +2005,AAER-2345,2005-11-16,LR-19467,"Jonathan D. Nelson (Defendant), XIT Land & Energy, Inc., Chisum Travel Center, Ltd., Z8 Properties, Ltd., Three Stars Aviation, LLC, and Chisum Coach, Ltd. (Defendants Solely for Purposes of Equitable Relief)",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-19467,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2005&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2005/AAER-2345.txt +2005,AAER-2344,2005-11-10,34-52763,"Salvatore Censoprano, CPA",https://www.sec.gov/files/litigation/admin/34-52763.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2005&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2005/AAER-2344.pdf,data/raw/aaer/2005/AAER-2344.txt +2005,AAER-2343,2005-11-03,34-52726,"Eric Tyra, CPA",https://www.sec.gov/files/litigation/admin/34-52726.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2005&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2005/AAER-2343.pdf,data/raw/aaer/2005/AAER-2343.txt +2005,AAER-2341,2005-11-02,LR-19454,"Brian Crowley, Robert Henuset, Ritchie Langfield, Frank Lysiak, Ernie Rosenberg, Dale Schulz, and Larry Stone",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-19454,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2005&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2005/AAER-2341.txt +2005,AAER-2342,2005-11-02,LR-19455,David G. Zilli,https://www.sec.gov/enforcement-litigation/litigation-releases/lr-19455,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2005&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2005/AAER-2342.txt +2005,AAER-2340,2005-10-25,LR-19443,"Ocumed Group, Inc., Alfred R. Caggia and Louise A. Cummings",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-19443,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2005&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2005/AAER-2340.txt +2005,AAER-2337,2005-10-20,LR-19437,"Lucent Technologies Inc., et al.",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-19437,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2005&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2005/AAER-2337.txt +2005,AAER-2338,2005-10-20,LR-19438,"Eric Tyra, Scott Wynne, Peter Berman, and Scott Carey",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-19438,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2005&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2005/AAER-2338.txt +2005,AAER-2339,2005-10-20,LR-19439,"Scott Gershon, Paul Cifaldi, Neil Silver and Robert Davis",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-19439,https://www.sec.gov/files/litigation/complaints/comp19439.pdf,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2005&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2005/AAER-2339.txt +2005,AAER-2335,2005-10-13,34-52597,"Thomas Hauke, CPA",https://www.sec.gov/files/litigation/admin/34-52597.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2005&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2005/AAER-2335.pdf,data/raw/aaer/2005/AAER-2335.txt +2005,AAER-2334,2005-10-11,34-52582,"John Houldsworth, CA",https://www.sec.gov/files/litigation/admin/34-52582.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2005&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2005/AAER-2334.pdf,data/raw/aaer/2005/AAER-2334.txt +2005,AAER-2332,2005-10-06,LR-19417,"Fred Gold, John D. Parson and Brendon P. McDonald",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-19417,https://www.sec.gov/files/litigation/complaints/comp19417.pdf,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2005&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2005/AAER-2332.txt +2005,AAER-2333,2005-10-06,LR-19418,"KPMG LLP, et al.",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-19418,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2005&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2005/AAER-2333.txt +2005,AAER-2330,2005-10-05,LR-19413,Benjamin Rogatinsky and Reuven Rogatinsky,https://www.sec.gov/enforcement-litigation/litigation-releases/lr-19413,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2005&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2005/AAER-2330.txt +2005,AAER-2331,2005-10-05,LR-19416,"Duane Kimble and Carene Kunkler and In the Matter of Duane Kimble, CPA, and Carene Kunkler",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-19416,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2005&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2005/AAER-2331.txt +2005,AAER-2329,2005-10-03,34-52554,"Duane Kimble, CPA and Carene Kunkler",https://www.sec.gov/files/litigation/admin/34-52554.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2005&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2005/AAER-2329.pdf,data/raw/aaer/2005/AAER-2329.txt +2005,AAER-2328,2005-09-30,LR-19410,"Ehrenkrantz King Nussbaum, Inc., Anthony Ottimo, and Brendan E. Murray",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-19410,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2005&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2005/AAER-2328.txt +2005,AAER-2327,2005-09-30,34-52539,"Ronald Lee Hoyt, CPA,",https://www.sec.gov/files/litigation/admin/34-52539.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2005&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2005/AAER-2327.pdf,data/raw/aaer/2005/AAER-2327.txt +2005,AAER-2326,2005-09-30,34-52538,"William E. Caswell, CPA",https://www.sec.gov/files/litigation/admin/34-52538.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2005&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2005/AAER-2326.pdf,data/raw/aaer/2005/AAER-2326.txt +2005,AAER-2325,2005-09-30,34-52537,"Gregory M. Dearlove, CPA",https://www.sec.gov/files/litigation/admin/34-52537.pdf,https://www.sec.gov/files/litigation/admin/34-52537-o.pdf,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2005&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2005/AAER-2325.pdf,data/raw/aaer/2005/AAER-2325.txt +2005,AAER-2324,2005-09-29,LR-19405,"LeeRoy Allen, Jr.",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-19405,https://www.sec.gov/files/litigation/complaints/comp19405.pdf,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2005&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2005/AAER-2324.txt +2005,AAER-2321,2005-09-29,LR-19401,Michael J. Lawler,https://www.sec.gov/enforcement-litigation/litigation-releases/lr-19401,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2005&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2005/AAER-2321.txt +2005,AAER-2322,2005-09-29,LR-19402,"Saad, et al.",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-19402,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2005&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2005/AAER-2322.txt +2005,AAER-2323,2005-09-29,LR-19403,"Del Global Technologies Corp., Inc.,et al.",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-19403,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2005&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2005/AAER-2323.txt +2005,AAER-2320,2005-09-26,LR-19394,"Paul Sandifur, Jr., et al.",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-19394,https://www.sec.gov/files/litigation/complaints/comp19394.pdf,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2005&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2005/AAER-2320.txt +2005,AAER-2319,2005-09-23,LR-19391,"Keith G. Baxter, Ronald J. Goedde, Richard D. Nye, Robert E. Ellington and Anthony W. O'Dell",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-19391,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2005&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2005/AAER-2319.txt +2005,AAER-2318,2005-09-22,LR-19387,Armand Dauplaise and Bernard Shinder,https://www.sec.gov/enforcement-litigation/litigation-releases/lr-19387,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2005&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2005/AAER-2318.txt +2005,AAER-2317,2005-09-22,33-8616|34-52490,Bio One Corporation,https://www.sec.gov/files/litigation/admin/33-8616.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2005&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2005/AAER-2317.pdf,data/raw/aaer/2005/AAER-2317.txt +2005,AAER-2315,2005-09-21,LR-19385,Vincent Steckler,https://www.sec.gov/enforcement-litigation/litigation-releases/lr-19385,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2005&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2005/AAER-2315.txt +2005,AAER-2316,2005-09-21,34-52481,"David J. Cammarata, CPA",https://www.sec.gov/files/litigation/admin/34-52481.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2005&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2005/AAER-2316.pdf,data/raw/aaer/2005/AAER-2316.txt +2005,AAER-2314,2005-09-15,LR-19380,"Mark David Shapiro, Philip D. Murphy, Thomas Gerald Dahlen, Jr., Albert M. Abbood, and James H. Thatcher",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-19380,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2005&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2005/AAER-2314.txt +2005,AAER-2313,2005-09-15,34-52452,Herbert A. Getz,https://www.sec.gov/files/litigation/admin/34-52452.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2005&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2005/AAER-2313.pdf,data/raw/aaer/2005/AAER-2313.txt +2005,AAER-2312,2005-09-14,LR-19375,Marcy Wilson Roke,https://www.sec.gov/enforcement-litigation/litigation-releases/lr-19375,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2005&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2005/AAER-2312.txt +2005,AAER-2310,2005-09-13,LR-19373,"Martin E. Kenney, Jr.",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-19373,https://www.sec.gov/files/litigation/complaints/comp19373.pdf,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2005&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2005/AAER-2310.txt +2005,AAER-2311,2005-09-13,34-52411,Vincent Steckler,https://www.sec.gov/files/litigation/admin/34-52411.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2005&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2005/AAER-2311.pdf,data/raw/aaer/2005/AAER-2311.txt +2005,AAER-2309,2005-09-13,34-52409,"NCO Group, Inc.",https://www.sec.gov/files/litigation/admin/34-52409.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2005&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2005/AAER-2309.pdf,data/raw/aaer/2005/AAER-2309.txt +2005,AAER-2222,2005-09-09,LR-19165A,"Aurora Foods Inc., et al.",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-19165a,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2005&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2005/AAER-2222.txt +2005,AAER-2308,2005-09-08,34-52395,Steven J. Allan,https://www.sec.gov/files/litigation/admin/34-52395.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2005&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2005/AAER-2308.pdf,data/raw/aaer/2005/AAER-2308.txt +2005,AAER-2307,2005-09-06,LR-19360,"Del Global Technologies Corp., Inc.,et al.",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-19360,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2005&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2005/AAER-2307.txt +2005,AAER-2306,2005-08-31,34-52370,"Premier Financial Bancorp, Inc.",https://www.sec.gov/files/litigation/admin/34-52370.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2005&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2005/AAER-2306.pdf,data/raw/aaer/2005/AAER-2306.txt +2005,AAER-2305,2005-08-31,34-52369,"John R. Behrmann, CPA",https://www.sec.gov/files/litigation/admin/34-52369.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2005&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2005/AAER-2305.pdf,data/raw/aaer/2005/AAER-2305.txt +2005,AAER-2304,2005-08-31,34-52365,"William D. Wiseman, CPA",https://www.sec.gov/files/litigation/admin/34-52365.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2005&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2005/AAER-2304.pdf,data/raw/aaer/2005/AAER-2304.txt +2005,AAER-2303,2005-08-30,LR-19353,"David P. Levine, Michael W. Spake, Barry S. Berlin, and Douglas J. Ely",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-19353,https://www.sec.gov/files/litigation/complaints/comp19353.pdf,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2005&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2005/AAER-2303.txt +2005,AAER-2302,2005-08-30,34-52359,Douglas J. Ely,https://www.sec.gov/files/litigation/admin/34-52359.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2005&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2005/AAER-2302.pdf,data/raw/aaer/2005/AAER-2302.txt +2005,AAER-2301,2005-08-30,34-52358,Barry S. Berlin,https://www.sec.gov/files/litigation/admin/34-52358.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2005&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2005/AAER-2301.pdf,data/raw/aaer/2005/AAER-2301.txt +2005,AAER-2300,2005-08-30,34-52357,David P. Levine,https://www.sec.gov/files/litigation/admin/34-52357.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2005&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2005/AAER-2300.pdf,data/raw/aaer/2005/AAER-2300.txt +2005,AAER-2299,2005-08-30,34-52356,Michael W. Spake,https://www.sec.gov/files/litigation/admin/34-52356.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2005&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2005/AAER-2299.pdf,data/raw/aaer/2005/AAER-2299.txt +2005,AAER-2298,2005-08-29,LR-19351,"Dean L. Buntrock, Phillip B. Rooney, James E. Koenig, Thomas C. Hau, Herbert A. Getz, and Bruce D. Tobecksen",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-19351,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2005&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2005/AAER-2298.txt +2005,AAER-2297,2005-08-26,LR-19349,"Leonard M. Snyder, H. Dane Reynolds, C. Burt Duren, and R. Carey Johnson",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-19349,https://www.sec.gov/files/litigation/complaints/comp19349.pdf,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2005&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2005/AAER-2297.txt +2005,AAER-2295,2005-08-23,LR-19344,"Charles C. Conaway and John T. McDonald, Jr.",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-19344,https://www.sec.gov/files/litigation/complaints/comp19344.pdf,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2005&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2005/AAER-2295.txt +2005,AAER-2296,2005-08-23,34-52321,"David Friend, CPA",https://www.sec.gov/files/litigation/admin/34-52321.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2005&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2005/AAER-2296.pdf,data/raw/aaer/2005/AAER-2296.txt +2005,AAER-2294,2005-08-22,LR-19343,Frederick S. Schiff and Richard J. Lane,https://www.sec.gov/enforcement-litigation/litigation-releases/lr-19343,https://www.sec.gov/files/litigation/complaints/comp19343.pdf,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2005&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2005/AAER-2294.txt +2005,AAER-2293,2005-08-19,LR-19341,"William M. Baker, et al.",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-19341,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2005&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2005/AAER-2293.txt +2005,AAER-2292,2005-08-15,LR-19336,John R. Behrmann and Margaret M. Eardley,https://www.sec.gov/enforcement-litigation/litigation-releases/lr-19336,https://www.sec.gov/files/litigation/complaints/comp19336.pdf,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2005&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2005/AAER-2292.txt +2005,AAER-2291,2005-08-15,34-52258,"John V. Back, Jr., CPA",https://www.sec.gov/files/litigation/admin/34-52258.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2005&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2005/AAER-2291.pdf,data/raw/aaer/2005/AAER-2291.txt +2005,AAER-2290,2005-08-15,34-52257,Margaret M. Eardley,https://www.sec.gov/files/litigation/admin/34-52257.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2005&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2005/AAER-2290.pdf,data/raw/aaer/2005/AAER-2290.txt +2005,AAER-2289,2005-08-03,LR-19323,"Patrick D. Quinlan, Sr. et al.",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-19323,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2005&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2005/AAER-2289.txt +2005,AAER-2288,2005-08-02,LR-19322,"Kenneth K. Livesay, et al.",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-19322,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2005&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2005/AAER-2288.txt +2005,AAER-2287,2005-08-01,LR-19319,Robert Korkuc,https://www.sec.gov/enforcement-litigation/litigation-releases/lr-19319,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2005&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2005/AAER-2287.txt +2005,AAER-2286,2005-08-01,34-52185,"Robert Korkuc, CPA",https://www.sec.gov/files/litigation/admin/34-52185.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2005&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2005/AAER-2286.pdf,data/raw/aaer/2005/AAER-2286.txt +2005,AAER-2284,2005-07-28,LR-19316,"Richard Rambahal, et al.",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-19316,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2005&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2005/AAER-2284.txt +2005,AAER-2285,2005-07-28,33-8596|34-52159,"Microtune, Inc., William L. Housley, Jeffrey W. Davis, and Everett Rogers",https://www.sec.gov/files/litigation/admin/33-8596.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2005&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2005/AAER-2285.pdf,data/raw/aaer/2005/AAER-2285.txt +2005,AAER-2281,2005-07-26,LR-19310,Gary K. Bennett; Bernard J. Demko,https://www.sec.gov/enforcement-litigation/litigation-releases/lr-19310,https://www.sec.gov/files/litigation/complaints/comp19310.pdf|https://www.sec.gov/files/litigation/complaints/comp19310a.pdf,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2005&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2005/AAER-2281.txt +2005,AAER-2283,2005-07-26,LR-19313,"Joseph P. Nacchio, Robert S. Woodruff, Robin R. Szeliga, Afshin Mohebbi, Gregory M. Casey, James J. Koslowski and Frank T. Noyes",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-19313,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2005&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2005/AAER-2283.txt +2005,AAER-2282,2005-07-26,34-52126,Michael J. Cheshire,https://www.sec.gov/files/litigation/admin/34-52126.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2005&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2005/AAER-2282.pdf,data/raw/aaer/2005/AAER-2282.txt +2005,AAER-2280,2005-07-25,LR-19309,Glenn E. Glasshagel,https://www.sec.gov/enforcement-litigation/litigation-releases/lr-19309,https://www.sec.gov/files/litigation/complaints/comp19309.pdf,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2005&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2005/AAER-2280.txt +2005,AAER-2279,2005-07-18,LR-19306,"Gregory Brady, William M. Beecher, and Reagan L. Lancaster",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-19306,https://www.sec.gov/files/litigation/complaints/comp19306.pdf,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2005&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2005/AAER-2279.txt +2005,AAER-2278,2005-07-15,34-52041,"Comerica, Inc.",https://www.sec.gov/files/litigation/admin/34-52041.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2005&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2005/AAER-2278.pdf,data/raw/aaer/2005/AAER-2278.txt +2005,AAER-2277,2005-07-13,LR-19301,Bernard J. Ebbers,https://www.sec.gov/enforcement-litigation/litigation-releases/lr-19301,https://www.sec.gov/files/litigation/complaints/comp19301.pdf,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2005&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2005/AAER-2277.txt +2005,AAER-2275,2005-07-11,LR-19297,"Andrew J. Zahn, Philip J. Sexauer, and Cynthia K. Berryman",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-19297,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2005&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2005/AAER-2275.txt +2005,AAER-2276,2005-07-11,LR-19300,"Mark Cocchiola, et al.",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-19300,https://www.sec.gov/files/litigation/complaints/comp19300.pdf,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2005&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2005/AAER-2276.txt +2005,AAER-2274,2005-07-11,34-52006,"Foamex International, Inc.",https://www.sec.gov/files/litigation/admin/34-52006.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2005&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2005/AAER-2274.pdf,data/raw/aaer/2005/AAER-2274.txt +2005,AAER-2273,2005-07-08,34-51995,Duke Energy Corporation,https://www.sec.gov/files/litigation/admin/34-51995.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2005&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2005/AAER-2273.pdf,data/raw/aaer/2005/AAER-2273.txt +2005,AAER-2272,2005-07-06,34-51979,Jeffrey Steinberg and John Geron,https://www.sec.gov/files/litigation/admin/34-51979.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2005&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2005/AAER-2272.pdf,data/raw/aaer/2005/AAER-2272.txt +2005,AAER-2270,2005-06-30,LR-19290,David M. Hurley,https://www.sec.gov/enforcement-litigation/litigation-releases/lr-19290,https://www.sec.gov/files/litigation/complaints/comp19290.pdf,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2005&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2005/AAER-2270.txt +2005,AAER-2269,2005-06-30,34-51946,"KPMG LLP, Gary Bentham, C.A. and John Gordon, C.A.",https://www.sec.gov/files/litigation/admin/34-51946.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2005&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2005/AAER-2269.pdf,data/raw/aaer/2005/AAER-2269.txt +2005,AAER-2271,2005-06-30,34-51950,Rita J. McConville,https://www.sec.gov/files/litigation/opinions/34-51950.pdf,https://www.sec.gov/files/litigation/opinions/2006/34-51950_appeal.pdf|https://www.sec.gov/files/litigation/opinions/2006/34-51950_appeal_order.pdf,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2005&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2005/AAER-2271.pdf,data/raw/aaer/2005/AAER-2271.txt +2005,AAER-2268,2005-06-29,LR-19289,Donald M. Fitzpatrick,https://www.sec.gov/enforcement-litigation/litigation-releases/lr-19289,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2005&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2005/AAER-2268.txt +2005,AAER-2267,2005-06-27,LR-19286,Oliver Hilsenrath and David S. Klarman,https://www.sec.gov/enforcement-litigation/litigation-releases/lr-19286,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2005&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2005/AAER-2267.txt +2005,AAER-2266,2005-06-27,34-51927,"David S. Klarman, Esq.",https://www.sec.gov/files/litigation/admin/34-51927.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2005&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2005/AAER-2266.pdf,data/raw/aaer/2005/AAER-2266.txt +2005,AAER-2264,2005-06-24,34-51920,"Robert W. Armstrong, III",https://www.sec.gov/files/litigation/opinions/34-51920.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2005&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2005/AAER-2264.pdf,data/raw/aaer/2005/AAER-2264.txt +2005,AAER-2263,2005-06-23,LR-19280,Healthsouth Corporation et al.,https://www.sec.gov/enforcement-litigation/litigation-releases/lr-19280,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2005&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2005/AAER-2263.txt +2005,AAER-2265,2005-06-22,LR-19279,"Schick Technologies, Inc., David B. Schick and Fred Levine",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-19279,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2005&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2005/AAER-2265.txt +2005,AAER-2262,2005-06-21,34-51895,"James H. David, Jr., CPA",https://www.sec.gov/files/litigation/admin/34-51895.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2005&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2005/AAER-2262.pdf,data/raw/aaer/2005/AAER-2262.txt +2005,AAER-2261,2005-06-10,LR-19264,John Houldsworth And Richard Napier,https://www.sec.gov/enforcement-litigation/litigation-releases/lr-19264,https://www.sec.gov/files/litigation/complaints/comp19264.pdf,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2005&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2005/AAER-2261.txt +2005,AAER-2259,2005-06-09,LR-19260|33-8581,"Take-Two Interactive Software, Inc., Ryan Brant, Larry Muller, James David, Jr.",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-19260,https://www.sec.gov/files/litigation/complaints/comp19260.pdf,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2005&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2005/AAER-2259.pdf,data/raw/aaer/2005/AAER-2259.txt +2005,AAER-2258,2005-06-09,LR-19259,"Roys Poyiadjis, Lycourgos Kyprianou et al.",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-19259,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2005&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2005/AAER-2258.txt +2005,AAER-2260,2005-06-09,33-8581|34-51809,Robert M. Blau,https://www.sec.gov/files/litigation/admin/33-8581.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2005&month=All&order=field_publish_date&sort=desc&page=1,listing_row,data/raw/aaer/2005/AAER-2260.pdf,data/raw/aaer/2005/AAER-2260.txt +2005,AAER-2259,2005-06-09,33-8581|34-51809,Robert M. Blau,https://www.sec.gov/files/litigation/admin/33-8581.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2005&month=All&order=field_publish_date&sort=desc&page=1,listing_row,data/raw/aaer/2005/AAER-2259.pdf,data/raw/aaer/2005/AAER-2259.txt +2005,AAER-2256,2005-06-08,LR-19253,"Bruce Hill, et al.",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-19253,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2005&month=All&order=field_publish_date&sort=desc&page=1,listing_row,,data/raw/aaer/2005/AAER-2256.txt +2005,AAER-2257,2005-06-08,LR-19255,"Louis E. Rivelli, Rodney B. Johnson, Stephen G. Burke, Teresa W. Ayers, Craig L. Stevenson, Robert T. Hoffman",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-19255,https://www.sec.gov/files/litigation/complaints/comp19255.pdf,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2005&month=All&order=field_publish_date&sort=desc&page=1,listing_row,,data/raw/aaer/2005/AAER-2257.txt +2005,AAER-2255,2005-06-08,34-51802,"Mark Steven Lynch, CPA",https://www.sec.gov/files/litigation/admin/34-51802.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2005&month=All&order=field_publish_date&sort=desc&page=1,listing_row,data/raw/aaer/2005/AAER-2255.pdf,data/raw/aaer/2005/AAER-2255.txt +2005,AAER-2254,2005-06-07,33-8580|34-51797,"Mount Sinai MedicalCenter of Florida, Inc., M. Brooks Turkel and Harvey W. Smith",https://www.sec.gov/files/litigation/admin/33-8580.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2005&month=All&order=field_publish_date&sort=desc&page=1,listing_row,data/raw/aaer/2005/AAER-2254.pdf,data/raw/aaer/2005/AAER-2254.txt +2005,AAER-2251,2005-06-02,LR-19243|33-8579,"Huntington Bancshares, Inc., Thomas E. Hoaglin, Michael J. McMennamin, and John Van Fleet, CPA",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-19243,https://www.sec.gov/files/litigation/complaints/comp19243.pdf,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2005&month=All&order=field_publish_date&sort=desc&page=1,listing_row,data/raw/aaer/2005/AAER-2251.pdf,data/raw/aaer/2005/AAER-2251.txt +2005,AAER-2252,2005-06-02,33-8579|34-51781,"Huntington Bancshares, Inc., Thomas E. Hoaglin, Michael J. Mcmennamin, and John Van Fleet, CPA",https://www.sec.gov/files/litigation/admin/33-8579.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2005&month=All&order=field_publish_date&sort=desc&page=1,listing_row,data/raw/aaer/2005/AAER-2252.pdf,data/raw/aaer/2005/AAER-2252.txt +2005,AAER-2251,2005-06-02,33-8579|34-51781,"Huntington Bancshares, Inc., Thomas E. Hoaglin, Michael J. Mcmennamin, and John Van Fleet, CPA",https://www.sec.gov/files/litigation/admin/33-8579.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2005&month=All&order=field_publish_date&sort=desc&page=1,listing_row,data/raw/aaer/2005/AAER-2251.pdf,data/raw/aaer/2005/AAER-2251.txt +2005,AAER-2250,2005-05-26,LR-19240,"David G. Barford, Kent D. Kalkwarf, David L. Mccall and James H. Smith III",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-19240,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2005&month=All&order=field_publish_date&sort=desc&page=1,listing_row,,data/raw/aaer/2005/AAER-2250.txt +2005,AAER-2248,2005-05-20,LR-19233,"M&A West, Inc., et al.",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-19233,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2005&month=All&order=field_publish_date&sort=desc&page=1,listing_row,,data/raw/aaer/2005/AAER-2248.txt +2005,AAER-2249,2005-05-20,34-51724,Diagnostic Products Corporation,https://www.sec.gov/files/litigation/admin/34-51724.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2005&month=All&order=field_publish_date&sort=desc&page=1,listing_row,data/raw/aaer/2005/AAER-2249.pdf,data/raw/aaer/2005/AAER-2249.txt +2005,AAER-2247,2005-05-19,LR-19230,Dennis O'Connor,https://www.sec.gov/enforcement-litigation/litigation-releases/lr-19230,https://www.sec.gov/files/litigation/complaints/comp19230.pdf,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2005&month=All&order=field_publish_date&sort=desc&page=1,listing_row,,data/raw/aaer/2005/AAER-2247.txt +2005,AAER-2246,2005-05-19,34-51719,Kevin Rodgers,https://www.sec.gov/files/litigation/admin/34-51719.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2005&month=All&order=field_publish_date&sort=desc&page=1,listing_row,data/raw/aaer/2005/AAER-2246.pdf,data/raw/aaer/2005/AAER-2246.txt +2005,AAER-2244,2005-05-12,34-51686,"Walter Cercavschi, CPA",https://www.sec.gov/files/litigation/admin/34-51686.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2005&month=All&order=field_publish_date&sort=desc&page=1,listing_row,data/raw/aaer/2005/AAER-2244.pdf,data/raw/aaer/2005/AAER-2244.txt +2005,AAER-2245,2005-05-05,34-51660,"James Thomas McCurdy, CPA",https://www.sec.gov/files/litigation/opinions/34-51660.pdf,https://www.sec.gov/files/litigation/opinions/34-49182.pdf,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2005&month=All&order=field_publish_date&sort=desc&page=1,listing_row,data/raw/aaer/2005/AAER-2245.pdf,data/raw/aaer/2005/AAER-2245.txt +2005,AAER-2243,2005-05-04,LR-19218,Stuart Wolff and Peter Tafeen,https://www.sec.gov/enforcement-litigation/litigation-releases/lr-19218,https://www.sec.gov/files/litigation/complaints/comp19218.pdf,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2005&month=All&order=field_publish_date&sort=desc&page=1,listing_row,,data/raw/aaer/2005/AAER-2243.txt +2005,AAER-2242,2005-05-03,LR-19215,"Chesapeake Corporation, et al.",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-19215,https://www.sec.gov/files/litigation/complaints/comp19215.pdf,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2005&month=All&order=field_publish_date&sort=desc&page=1,listing_row,,data/raw/aaer/2005/AAER-2242.txt +2005,AAER-2241,2005-05-02,34-51647,"Robert R. Berti, CPA",https://www.sec.gov/files/litigation/admin/34-51647.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2005&month=All&order=field_publish_date&sort=desc&page=1,listing_row,data/raw/aaer/2005/AAER-2241.pdf,data/raw/aaer/2005/AAER-2241.txt +2005,AAER-2240,2005-04-28,34-51629,"Dawn Diaz, CPA",https://www.sec.gov/files/litigation/admin/34-51629.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2005&month=All&order=field_publish_date&sort=desc&page=1,listing_row,data/raw/aaer/2005/AAER-2240.pdf,data/raw/aaer/2005/AAER-2240.txt +2005,AAER-2236,2005-04-26,LR-19202,Deloitte & Touche LLP,https://www.sec.gov/enforcement-litigation/litigation-releases/lr-19202,https://www.sec.gov/files/litigation/complaints/comp19202.pdf,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2005&month=All&order=field_publish_date&sort=desc&page=1,listing_row,,data/raw/aaer/2005/AAER-2236.txt +2005,AAER-2238,2005-04-26,34-51607,"Deloitte & Touche LLP, Steven H. Barry, CPA, and Karen T. Baker, CPA",https://www.sec.gov/files/litigation/admin/34-51607.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2005&month=All&order=field_publish_date&sort=desc&page=1,listing_row,data/raw/aaer/2005/AAER-2238.pdf,data/raw/aaer/2005/AAER-2238.txt +2005,AAER-2237,2005-04-26,34-51606,Deloitte & Touche LLP,https://www.sec.gov/files/litigation/admin/34-51606.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2005&month=All&order=field_publish_date&sort=desc&page=1,listing_row,data/raw/aaer/2005/AAER-2237.pdf,data/raw/aaer/2005/AAER-2237.txt +2005,AAER-2235,2005-04-19,LR-19191,"KPMG LLP, et al.",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-19191,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2005&month=All&order=field_publish_date&sort=desc&page=1,listing_row,,data/raw/aaer/2005/AAER-2235.txt +2005,AAER-2234,2005-04-19,34-51574,KPMG LLP,https://www.sec.gov/files/litigation/admin/34-51574.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2005&month=All&order=field_publish_date&sort=desc&page=1,listing_row,data/raw/aaer/2005/AAER-2234.pdf,data/raw/aaer/2005/AAER-2234.txt +2005,AAER-2233,2005-04-19,34-51570,Craig R. Clark,https://www.sec.gov/files/litigation/admin/34-51570.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2005&month=All&order=field_publish_date&sort=desc&page=1,listing_row,data/raw/aaer/2005/AAER-2233.pdf,data/raw/aaer/2005/AAER-2233.txt +2005,AAER-2232,2005-04-18,33-8569|34-51565,The Coca-Cola Company,https://www.sec.gov/files/litigation/admin/33-8569.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2005&month=All&order=field_publish_date&sort=desc&page=1,listing_row,data/raw/aaer/2005/AAER-2232.pdf,data/raw/aaer/2005/AAER-2232.txt +2005,AAER-2230,2005-04-11,LR-19177,"Chancellor Corporation, et al.",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-19177,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2005&month=All&order=field_publish_date&sort=desc&page=1,listing_row,,data/raw/aaer/2005/AAER-2230.txt +2005,AAER-2231,2005-04-11,34-51517,"Global Crossing Ltd., Thomas J. Casey, Dan J. Cohrs, and Joseph P. Perrone",https://www.sec.gov/files/litigation/admin/34-51517.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2005&month=All&order=field_publish_date&sort=desc&page=1,listing_row,data/raw/aaer/2005/AAER-2231.pdf,data/raw/aaer/2005/AAER-2231.txt +2005,AAER-2229,2005-04-11,34-51516,"Gregory Davis, CPA and BKR Metcalf Davis",https://www.sec.gov/files/litigation/admin/34-51516.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2005&month=All&order=field_publish_date&sort=desc&page=1,listing_row,data/raw/aaer/2005/AAER-2229.pdf,data/raw/aaer/2005/AAER-2229.txt +2005,AAER-2226,2005-04-07,LR-19174,"Dollar General Corporation, Hurley Calister Turner, Jr., Brian M. Burr, Randy C. Sanderson, and Bobby R. Carpenter",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-19174,https://www.sec.gov/files/litigation/complaints/comp19174.pdf,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2005&month=All&order=field_publish_date&sort=desc&page=1,listing_row,,data/raw/aaer/2005/AAER-2226.txt +2005,AAER-2227,2005-04-07,34-51506,"Easylink Services Corporation, f.k.a. Mail.com, Inc. and Debra McClister, CPA",https://www.sec.gov/files/litigation/admin/34-51506.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2005&month=All&order=field_publish_date&sort=desc&page=1,listing_row,data/raw/aaer/2005/AAER-2227.pdf,data/raw/aaer/2005/AAER-2227.txt +2005,AAER-2225,2005-04-07,34-51501,"Stephen C. Jones, CPA",https://www.sec.gov/files/litigation/admin/34-51501.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2005&month=All&order=field_publish_date&sort=desc&page=1,listing_row,data/raw/aaer/2005/AAER-2225.pdf,data/raw/aaer/2005/AAER-2225.txt +2005,AAER-2223,2005-04-06,LR-19172,"Drew S. Levin, Noel Cronin, and Michael Macchiarella; John D. Clutten",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-19172,https://www.sec.gov/files/litigation/complaints/comp19172.pdf,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2005&month=All&order=field_publish_date&sort=desc&page=1,listing_row,,data/raw/aaer/2005/AAER-2223.txt +2005,AAER-2224,2005-04-06,34-51488,John D. Clutten,https://www.sec.gov/files/litigation/admin/34-51488.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2005&month=All&order=field_publish_date&sort=desc&page=1,listing_row,data/raw/aaer/2005/AAER-2224.pdf,data/raw/aaer/2005/AAER-2224.txt +2005,AAER-2221,2005-03-31,LR-19163,"Eric Tyra, Scott Wynne, Peter Berman, and Scott Carey",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-19163,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2005&month=All&order=field_publish_date&sort=desc&page=1,listing_row,,data/raw/aaer/2005/AAER-2221.txt +2005,AAER-2219,2005-03-29,LR-19159,"Anuradha D. Saad, Richard P. Adelson, David J. Cammarata, Peter Torres, Robert McKie, Karin Gardner and Kenneth Jugan",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-19159,https://www.sec.gov/files/litigation/complaints/comp19159.pdf,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2005&month=All&order=field_publish_date&sort=desc&page=1,listing_row,,data/raw/aaer/2005/AAER-2219.txt +2005,AAER-2220,2005-03-29,34-51442,"Mark M. Iwan, CPA",https://www.sec.gov/files/litigation/admin/34-51442.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2005&month=All&order=field_publish_date&sort=desc&page=1,listing_row,data/raw/aaer/2005/AAER-2220.pdf,data/raw/aaer/2005/AAER-2220.txt +2005,AAER-2218,2005-03-24,LR-19156,"Kenneth W. Hawk, Michael J. Delargy, and Thomas R. De Jong",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-19156,https://www.sec.gov/files/litigation/complaints/comp19156.pdf,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2005&month=All&order=field_publish_date&sort=desc&page=1,listing_row,,data/raw/aaer/2005/AAER-2218.txt +2005,AAER-2216,2005-03-21,LR-19147|34-51400,Time Warner Inc.,https://www.sec.gov/enforcement-litigation/litigation-releases/lr-19147,https://www.sec.gov/files/litigation/complaints/comp19147.pdf,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2005&month=All&order=field_publish_date&sort=desc&page=1,listing_row,,data/raw/aaer/2005/AAER-2216.txt +2005,AAER-2215,2005-03-21,LR-19147|34-51400,Time Warner Inc.,https://www.sec.gov/enforcement-litigation/litigation-releases/lr-19147,https://www.sec.gov/files/litigation/complaints/comp19147.pdf,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2005&month=All&order=field_publish_date&sort=desc&page=1,listing_row,data/raw/aaer/2005/AAER-2215.pdf,data/raw/aaer/2005/AAER-2215.txt +2005,AAER-2215,2005-03-21,34-51400,"James W. Barge, Pascal Desroches, and Wayne H. Pace",https://www.sec.gov/files/litigation/admin/34-51400.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2005&month=All&order=field_publish_date&sort=desc&page=1,listing_row,data/raw/aaer/2005/AAER-2215.pdf,data/raw/aaer/2005/AAER-2215.txt +2005,AAER-2214,2005-03-18,33-8555|34-51393,"Philip L. Pascale, CPA",https://www.sec.gov/files/litigation/opinions/33-8555.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2005&month=All&order=field_publish_date&sort=desc&page=1,listing_row,data/raw/aaer/2005/AAER-2214.pdf,data/raw/aaer/2005/AAER-2214.txt +2005,AAER-2213,2005-03-16,LR-19138,"Soulfood Concepts, Inc. and Markova Campbell",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-19138,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2005&month=All&order=field_publish_date&sort=desc&page=1,listing_row,,data/raw/aaer/2005/AAER-2213.txt +2005,AAER-2207,2005-03-15,LR-19134,Mark A. Schumacher,https://www.sec.gov/enforcement-litigation/litigation-releases/lr-19134,https://www.sec.gov/files/litigation/complaints/comp19134.pdf,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2005&month=All&order=field_publish_date&sort=desc&page=1,listing_row,,data/raw/aaer/2005/AAER-2207.txt +2005,AAER-2208,2005-03-15,LR-19135,Bryan K. Treadway,https://www.sec.gov/enforcement-litigation/litigation-releases/lr-19135,https://www.sec.gov/files/litigation/complaints/comp19135.pdf,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2005&month=All&order=field_publish_date&sort=desc&page=1,listing_row,,data/raw/aaer/2005/AAER-2208.txt +2005,AAER-2209,2005-03-15,LR-19136,"Joseph P. Nacchio, Robert S. Woodruff, Robin R. Szeliga, Afshin Mohebbi, Gregory M. Casey, James J. Koslowski & Frank T. Noyes; Roger B. Hoaglund; William L. Eveleth",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-19136,https://www.sec.gov/files/litigation/complaints/comp_nacchio19136.pdf|https://www.sec.gov/files/litigation/complaints/comp_eveleth19136.pdf|https://www.sec.gov/files/litigation/complaints/comp_hoaglund19136.pdf,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2005&month=All&order=field_publish_date&sort=desc&page=1,listing_row,,data/raw/aaer/2005/AAER-2209.txt +2005,AAER-2212,2005-03-15,34-51375,"Bryan K. Treadway, CPA",https://www.sec.gov/files/litigation/admin/34-51375.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2005&month=All&order=field_publish_date&sort=desc&page=1,listing_row,data/raw/aaer/2005/AAER-2212.pdf,data/raw/aaer/2005/AAER-2212.txt +2005,AAER-2211,2005-03-15,34-51374,"Jennifer J. Tanner, f/k/a Jennifer J. Black",https://www.sec.gov/files/litigation/admin/34-51374.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2005&month=All&order=field_publish_date&sort=desc&page=1,listing_row,data/raw/aaer/2005/AAER-2211.pdf,data/raw/aaer/2005/AAER-2211.txt +2005,AAER-2210,2005-03-15,34-51373,Mark A. Schumacher,https://www.sec.gov/files/litigation/admin/34-51373.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2005&month=All&order=field_publish_date&sort=desc&page=1,listing_row,data/raw/aaer/2005/AAER-2210.pdf,data/raw/aaer/2005/AAER-2210.txt +2005,AAER-2206,2005-03-07,LR-19123,"Kenneth K. Livesay, et al.",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-19123,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2005&month=All&order=field_publish_date&sort=desc&page=1,listing_row,,data/raw/aaer/2005/AAER-2206.txt +2005,AAER-2199,2005-03-04,LR-19120,TALX Corporation,https://www.sec.gov/enforcement-litigation/litigation-releases/lr-19120,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2005&month=All&order=field_publish_date&sort=desc&page=1,listing_row,,data/raw/aaer/2005/AAER-2199.txt +2005,AAER-2200,2005-03-04,LR-19121,Craig N. Cohen,https://www.sec.gov/enforcement-litigation/litigation-releases/lr-19121,https://www.sec.gov/files/litigation/complaints/comp19121.pdf,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2005&month=All&order=field_publish_date&sort=desc&page=1,listing_row,,data/raw/aaer/2005/AAER-2200.txt +2005,AAER-2201,2005-03-04,LR-19122,William W. Canfield,https://www.sec.gov/enforcement-litigation/litigation-releases/lr-19122,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2005&month=All&order=field_publish_date&sort=desc&page=1,listing_row,,data/raw/aaer/2005/AAER-2201.txt +2005,AAER-2203,2005-03-04,33-8553|34-51321,William W. Canfield,https://www.sec.gov/enforcement-litigation/administrative-proceedings/33-8553,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2005&month=All&order=field_publish_date&sort=desc&page=1,listing_row,,data/raw/aaer/2005/AAER-2203.txt +2005,AAER-2202,2005-03-04,33-8552|34-51320,Talx Corporation,https://www.sec.gov/enforcement-litigation/administrative-proceedings/33-8552,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2005&month=All&order=field_publish_date&sort=desc&page=1,listing_row,,data/raw/aaer/2005/AAER-2202.txt +2005,AAER-2205,2005-03-03,LR-19116,Issac A. Sutton,https://www.sec.gov/enforcement-litigation/litigation-releases/lr-19116,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2005&month=All&order=field_publish_date&sort=desc&page=1,listing_row,,data/raw/aaer/2005/AAER-2205.txt +2005,AAER-2197,2005-03-03,LR-19119,"Reliant Resources, Inc. and Reliant Energy, Inc.",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-19119,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2005&month=All&order=field_publish_date&sort=desc&page=1,listing_row,,data/raw/aaer/2005/AAER-2197.txt +2005,AAER-2196,2005-03-03,34-51307,"Thomas C. Trauger, CPA",https://www.sec.gov/enforcement-litigation/administrative-proceedings/34-51307,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2005&month=All&order=field_publish_date&sort=desc&page=1,listing_row,,data/raw/aaer/2005/AAER-2196.txt +2005,AAER-2198,2005-03-03,33-8551|34-51315,Eddie Richard Meche,https://www.sec.gov/enforcement-litigation/administrative-proceedings/33-8551,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2005&month=All&order=field_publish_date&sort=desc&page=1,listing_row,,data/raw/aaer/2005/AAER-2198.txt +2005,AAER-2194,2005-03-02,LR-19110,Sandra Miller Christie,https://www.sec.gov/enforcement-litigation/litigation-releases/lr-19110,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2005&month=All&order=field_publish_date&sort=desc&page=1,listing_row,,data/raw/aaer/2005/AAER-2194.txt +2005,AAER-2195,2005-03-02,LR-19111,Jack Gaglio,https://www.sec.gov/enforcement-litigation/litigation-releases/lr-19111,https://www.sec.gov/files/litigation/complaints/comp19111.pdf,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2005&month=All&order=field_publish_date&sort=desc&page=1,listing_row,,data/raw/aaer/2005/AAER-2195.txt +2005,AAER-2204,2005-03-01,LR-19107,The Titan Corporation,https://www.sec.gov/enforcement-litigation/litigation-releases/lr-19107,https://www.sec.gov/files/litigation/complaints/comp19107.pdf,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2005&month=All&order=field_publish_date&sort=desc&page=1,listing_row,,data/raw/aaer/2005/AAER-2204.txt +2005,AAER-2193,2005-03-01,LR-19108,"Humatech, Inc., David G. Williams, and John D. Rottweiler",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-19108,https://www.sec.gov/files/litigation/complaints/comp19108.pdf,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2005&month=All&order=field_publish_date&sort=desc&page=1,listing_row,,data/raw/aaer/2005/AAER-2193.txt +2005,AAER-2192,2005-02-28,LR-19102,Steven J. Henke and Chan M. Desaigoudar,https://www.sec.gov/enforcement-litigation/litigation-releases/lr-19102,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2005&month=All&order=field_publish_date&sort=desc&page=1,listing_row,,data/raw/aaer/2005/AAER-2192.txt +2005,AAER-2191,2005-02-25,34-51259,Thomas C. Trauger and Michael Mullen,https://www.sec.gov/enforcement-litigation/administrative-proceedings/34-51259,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2005&month=All&order=field_publish_date&sort=desc&page=1,listing_row,,data/raw/aaer/2005/AAER-2191.txt +2005,AAER-2190,2005-02-17,LR-19086,"Symbol Technologies, Inc., et al.",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-19086,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2005&month=All&order=field_publish_date&sort=desc&page=1,listing_row,,data/raw/aaer/2005/AAER-2190.txt +2005,AAER-2189,2005-02-14,LR-19077,Craig Scott,https://www.sec.gov/enforcement-litigation/litigation-releases/lr-19077,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2005&month=All&order=field_publish_date&sort=desc&page=1,listing_row,,data/raw/aaer/2005/AAER-2189.txt +2005,AAER-2187,2005-02-14,LR-19078,"GE InVision, Inc. (formerly known as InVision Technologies, Inc.)",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-19078,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2005&month=All&order=field_publish_date&sort=desc&page=1,listing_row,,data/raw/aaer/2005/AAER-2187.txt +2005,AAER-2186,2005-02-14,34-51199,"GE InVision, Inc. (formerly known as InVision Technologies, Inc.)",https://www.sec.gov/enforcement-litigation/administrative-proceedings/34-51199,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2005&month=All&order=field_publish_date&sort=desc&page=1,listing_row,,data/raw/aaer/2005/AAER-2186.txt +2005,AAER-2185,2005-02-14,34-51198,"FFP Marketing Company, Inc., Warner Williams, and Craig Scott, CPA",https://www.sec.gov/enforcement-litigation/administrative-proceedings/34-51198,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2005&month=All&order=field_publish_date&sort=desc&page=1,listing_row,,data/raw/aaer/2005/AAER-2185.txt +2005,AAER-2184,2005-02-11,34-51191|AAEAR-2184,"Gary F. Pado, CPA",https://www.sec.gov/enforcement-litigation/administrative-proceedings/34-51191,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2005&month=All&order=field_publish_date&sort=desc&page=1,listing_row,,data/raw/aaer/2005/AAER-2184.txt +2005,AAER-2188,2005-02-10,LR-19074,"Reza Mikailli, et al.",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-19074,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2005&month=All&order=field_publish_date&sort=desc&page=1,listing_row,,data/raw/aaer/2005/AAER-2188.txt +2005,AAER-2181,2005-02-08,LR-19066,"Elan Corporation, plc",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-19066,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2005&month=All&order=field_publish_date&sort=desc&page=1,listing_row,,data/raw/aaer/2005/AAER-2181.txt +2005,AAER-2182,2005-02-08,LR-19067,Timothy A. DeSpain,https://www.sec.gov/enforcement-litigation/litigation-releases/lr-19067,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2005&month=All&order=field_publish_date&sort=desc&page=1,listing_row,,data/raw/aaer/2005/AAER-2182.txt +2005,AAER-2183,2005-02-08,LR-19068,David Malmstedt,https://www.sec.gov/enforcement-litigation/litigation-releases/lr-19068,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2005&month=All&order=field_publish_date&sort=desc&page=1,listing_row,,data/raw/aaer/2005/AAER-2183.txt +2005,AAER-2179,2005-02-07,LR-19063,"Raymond M. Bowen, Jr.",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-19063,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2005&month=All&order=field_publish_date&sort=desc&page=1,listing_row,,data/raw/aaer/2005/AAER-2179.txt +2005,AAER-2180,2005-02-07,LR-19065,Danny Forest Whitt and John Terry Shields,https://www.sec.gov/enforcement-litigation/litigation-releases/lr-19065,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2005&month=All&order=field_publish_date&sort=desc&page=1,listing_row,,data/raw/aaer/2005/AAER-2180.txt +2005,AAER-2177,2005-01-26,34-51081,"Jonathan B. Orlick, Esq.",https://www.sec.gov/enforcement-litigation/administrative-proceedings/34-51081,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2005&month=All&order=field_publish_date&sort=desc&page=1,listing_row,,data/raw/aaer/2005/AAER-2177.txt +2005,AAER-2173,2005-01-24,LR-19048,"Penthouse International, Inc., Charles Samel and Jason Galanis",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-19048,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2005&month=All&order=field_publish_date&sort=desc&page=1,listing_row,,data/raw/aaer/2005/AAER-2173.txt +2005,AAER-2174,2005-01-24,34-51073,Robert C. Guccione,https://www.sec.gov/enforcement-litigation/administrative-proceedings/34-51073,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2005&month=All&order=field_publish_date&sort=desc&page=1,listing_row,,data/raw/aaer/2005/AAER-2174.txt +2005,AAER-2172,2005-01-24,33-8525|34-51072,Daisytek International Corporation,https://www.sec.gov/enforcement-litigation/administrative-proceedings/33-8525,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2005&month=All&order=field_publish_date&sort=desc&page=1,listing_row,,data/raw/aaer/2005/AAER-2172.txt +2005,AAER-2176,2005-01-21,LR-19047,"Henry C. Yuen, et al.",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-19047,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2005&month=All&order=field_publish_date&sort=desc&page=1,listing_row,,data/raw/aaer/2005/AAER-2176.txt +2005,AAER-2171,2005-01-21,34-51065,Monte S. Colbert,https://www.sec.gov/enforcement-litigation/administrative-proceedings/34-51065,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2005&month=All&order=field_publish_date&sort=desc&page=1,listing_row,,data/raw/aaer/2005/AAER-2171.txt +2005,AAER-2170,2005-01-19,34-51057,"Martin Julien Marks, CPA",https://www.sec.gov/enforcement-litigation/administrative-proceedings/34-51057,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2005&month=All&order=field_publish_date&sort=desc&page=1,listing_row,,data/raw/aaer/2005/AAER-2170.txt +2005,AAER-2169,2005-01-19,34-51056,PricewaterhouseCoopers LLP,https://www.sec.gov/enforcement-litigation/administrative-proceedings/34-51056,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2005&month=All&order=field_publish_date&sort=desc&page=1,listing_row,,data/raw/aaer/2005/AAER-2169.txt +2005,AAER-2175,2005-01-14,34-51045,Daniel S. Lezak,https://www.sec.gov/enforcement-litigation/administrative-proceedings/34-51045,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2005&month=All&order=field_publish_date&sort=desc&page=1,listing_row,,data/raw/aaer/2005/AAER-2175.txt +2005,AAER-2167,2005-01-13,LR-19034,"Mark A. Bailin, Kenneth H. Bowman, Timothy Neal Daly, Michael J. Hannigan, Peter O. Marion, John Nettle, Gordon Redgate, Bruce Robinson, Michael Rogers, Mark A. Bailin",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-19034,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2005&month=All&order=field_publish_date&sort=desc&page=1,listing_row,,data/raw/aaer/2005/AAER-2167.txt +2005,AAER-2166,2005-01-11,LR-19031,"Resnick, et al.",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-19031,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2005&month=All&order=field_publish_date&sort=desc&page=1,listing_row,,data/raw/aaer/2005/AAER-2166.txt +2005,AAER-2165,2005-01-10,LR-19029,"Charles Johnson, Jr., Chris Benyo, Michael Kennedy, John Tuli, and Kent Wakeford",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-19029,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2005&month=All&order=field_publish_date&sort=desc&page=1,listing_row,,data/raw/aaer/2005/AAER-2165.txt +2005,AAER-2165,2005-01-10,LR-19030,"Lines Overseas Management, Ltd., and Scott Lines",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-19030,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2005&month=All&order=field_publish_date&sort=desc&page=1,listing_row,,data/raw/aaer/2005/AAER-2165.txt +2005,AAER-2163,2005-01-07,34-50995,"Ronald J. Hottovy, CPA",https://www.sec.gov/enforcement-litigation/administrative-proceedings/34-50995,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2005&month=All&order=field_publish_date&sort=desc&page=1,listing_row,,data/raw/aaer/2005/AAER-2163.txt +2005,AAER-2159,2005-01-06,LR-19023,Monsanto Company,https://www.sec.gov/enforcement-litigation/litigation-releases/lr-19023,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2005&month=All&order=field_publish_date&sort=desc&page=1,listing_row,,data/raw/aaer/2005/AAER-2159.txt +2005,AAER-2162,2005-01-06,LR-19025,"BroadVision, Inc.",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-19025,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2005&month=All&order=field_publish_date&sort=desc&page=1,listing_row,,data/raw/aaer/2005/AAER-2162.txt +2005,AAER-2161,2005-01-06,34-50987,"BroadVision, Inc.",https://www.sec.gov/enforcement-litigation/administrative-proceedings/34-50987,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2005&month=All&order=field_publish_date&sort=desc&page=1,listing_row,,data/raw/aaer/2005/AAER-2161.txt +2005,AAER-2160,2005-01-06,34-50978,Monsanto Company,https://www.sec.gov/enforcement-litigation/administrative-proceedings/34-50978,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2005&month=All&order=field_publish_date&sort=desc&page=1,listing_row,,data/raw/aaer/2005/AAER-2160.txt +2005,AAER-2158,2005-01-06,34-50966,"Richard M. Wooten, CPA",https://www.sec.gov/enforcement-litigation/administrative-proceedings/34-50966,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2005&month=All&order=field_publish_date&sort=desc&page=1,listing_row,,data/raw/aaer/2005/AAER-2158.txt +2006,AAER-2530,2006-12-29,34-55031,"Paul Heidbrink, CPA",https://www.sec.gov/files/litigation/admin/2006/34-55031.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2006&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2006/AAER-2530.pdf,data/raw/aaer/2006/AAER-2530.txt +2006,AAER-2529,2006-12-29,34-55030,"Whitemark Homes, Inc., Kenneth L. White, Robert B. Early, and Mitchell R. Gordon",https://www.sec.gov/files/litigation/admin/2006/34-55030.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2006&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2006/AAER-2529.pdf,data/raw/aaer/2006/AAER-2529.txt +2006,AAER-2527,2006-12-21,LR-19953,"Richard D. Power, Edward Federman, and Richard J. ""Skip"" Heger",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-19953,https://www.sec.gov/files/litigation/complaints/2006/comp19953.pdf,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2006&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2006/AAER-2527.txt +2006,AAER-2528,2006-12-21,34-54994,Interstate Bakeries Corporation,https://www.sec.gov/files/litigation/admin/2006/34-54994.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2006&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2006/AAER-2528.pdf,data/raw/aaer/2006/AAER-2528.txt +2006,AAER-2526,2006-12-20,LR-19951,Paul E. Yarick,https://www.sec.gov/enforcement-litigation/litigation-releases/lr-19951,https://www.sec.gov/files/litigation/complaints/2006/comp19951.pdf,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2006&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2006/AAER-2526.txt +2006,AAER-2525,2006-12-15,34-54945,"James T. McCurdy, CPA",https://www.sec.gov/files/litigation/admin/2006/34-54945.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2006&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2006/AAER-2525.pdf,data/raw/aaer/2006/AAER-2525.txt +2006,AAER-2524,2006-12-14,34-54940,"Mark B. Leffers, CPA",https://www.sec.gov/files/litigation/admin/2006/34-54940.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2006&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2006/AAER-2524.pdf,data/raw/aaer/2006/AAER-2524.txt +2006,AAER-2523,2006-12-11,33-8759|34-54907,"Michael S. Joseph, CPA",https://www.sec.gov/files/litigation/admin/2006/33-8759.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2006&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2006/AAER-2523.pdf,data/raw/aaer/2006/AAER-2523.txt +2006,AAER-2522,2006-12-11,34-54906,Thomas F. Garbe,https://www.sec.gov/files/litigation/admin/2006/34-54906.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2006&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2006/AAER-2522.pdf,data/raw/aaer/2006/AAER-2522.txt +2006,AAER-2521,2006-12-05,LR-19935,"John Giesecke, Jr., Joseph J. Shew, and John R. DeSimone",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-19935,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2006&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2006/AAER-2521.txt +2006,AAER-2519,2006-12-04,LR-19931,"Andrew J. Zahn, Philip J. Sexauer, and Cynthia K. Berryman",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-19931,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2006&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2006/AAER-2519.txt +2006,AAER-2520,2006-12-04,LR-19932,"Bart A. Thielbar, David A. Monaghan, Keith W. Beachler, Jana L. Quam And Cary B. Griswold",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-19932,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2006&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2006/AAER-2520.txt +2006,AAER-2518,2006-11-29,34-54830,Ashland Inc. and William C. Olasin,https://www.sec.gov/files/litigation/admin/2006/34-54830.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2006&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2006/AAER-2518.pdf,data/raw/aaer/2006/AAER-2518.txt +2006,AAER-2517,2006-11-28,34-54824,"Kenneth W. Haver, CPA",https://www.sec.gov/files/litigation/opinions/2006/34-54824.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2006&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2006/AAER-2517.pdf,data/raw/aaer/2006/AAER-2517.txt +2006,AAER-2516,2006-11-17,33-8755|34-54776,Bruce M. Perry,https://www.sec.gov/files/litigation/admin/2006/33-8755.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2006&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2006/AAER-2516.pdf,data/raw/aaer/2006/AAER-2516.txt +2006,AAER-2514,2006-11-15,LR-19911,Glenn E. Glasshagel,https://www.sec.gov/enforcement-litigation/litigation-releases/lr-19911,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2006&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2006/AAER-2514.txt +2006,AAER-2515,2006-11-15,LR-19912,Stephen Richards,https://www.sec.gov/enforcement-litigation/litigation-releases/lr-19912,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2006&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2006/AAER-2515.txt +2006,AAER-2513,2006-11-09,34-54736,Thomas Clark,https://www.sec.gov/files/litigation/admin/2006/34-54736.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2006&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2006/AAER-2513.pdf,data/raw/aaer/2006/AAER-2513.txt +2006,AAER-2512,2006-11-08,LR-19904,Stuart Wolff and Peter Tafeen,https://www.sec.gov/enforcement-litigation/litigation-releases/lr-19904,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2006&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2006/AAER-2512.txt +2006,AAER-2511,2006-11-07,LR-19901,"Stansbury Holdings, et al.",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-19901,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2006&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2006/AAER-2511.txt +2006,AAER-2510,2006-11-06,34-54712,"David Kreinberg, CPA",https://www.sec.gov/files/litigation/admin/2006/34-54712.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2006&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2006/AAER-2510.pdf,data/raw/aaer/2006/AAER-2510.txt +2006,AAER-2509,2006-11-03,LR-19898,Sanjay Kumar,https://www.sec.gov/enforcement-litigation/litigation-releases/lr-19898,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2006&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2006/AAER-2509.txt +2006,AAER-2508,2006-11-02,LR-19897,"Michael Moran, James Sievers, Martin Zaepfel, James Cannataro, John Steele, Michael Crusemann and Michael Otto",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-19897,https://www.sec.gov/files/litigation/complaints/2006/comp19897mcmo.pdf|https://www.sec.gov/files/litigation/complaints/2006/comp19897jrs.pdf|https://www.sec.gov/files/litigation/complaints/2006/comp19897mz.pdf|https://www.sec.gov/files/litigation/complaints/2006/comp19897jrc.pdf|https://www.sec.gov/files/litigation/complaints/2006/comp19897mmjs.pdf,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2006&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2006/AAER-2508.txt +2006,AAER-2507,2006-11-02,34-54689,Horst Hansen,https://www.sec.gov/files/litigation/admin/2006/34-54689.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2006&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2006/AAER-2507.pdf,data/raw/aaer/2006/AAER-2507.txt +2006,AAER-2505,2006-10-31,LR-19895,Eric G. Borrmann,https://www.sec.gov/enforcement-litigation/litigation-releases/lr-19895,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2006&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2006/AAER-2505.txt +2006,AAER-2506,2006-10-31,34-54677,"Douglas W. Marcille, CPA",https://www.sec.gov/files/litigation/admin/2006/34-54677.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2006&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2006/AAER-2506.pdf,data/raw/aaer/2006/AAER-2506.txt +2006,AAER-2504,2006-10-30,LR-19891,"Delphi Corporation, J.T. Battenberg, III, Alan Dawes, Paul Free, John Blahnik, Milan Belans, Catherine Rozanski, Judith Kudla, Scot McDonald, B.N Bahadur, Atul Pasricha, Laura Marion, Stuart Doyle and Kevin Curry",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-19891,https://www.sec.gov/files/litigation/complaints/2006/comp19891.pdf|https://www.sec.gov/files/litigation/admin/2006/34-54665.pdf|https://www.sec.gov/files/litigation/admin/2006/34-54666.pdf|https://www.sec.gov/files/litigation/admin/2006/34-54667.pdf|https://www.sec.gov/files/litigation/admin/2006/34-54668.pdf,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2006&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2006/AAER-2504.txt +2006,AAER-2503,2006-10-30,34-54668,Kevin Curry,https://www.sec.gov/files/litigation/admin/2006/34-54668.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2006&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2006/AAER-2503.pdf,data/raw/aaer/2006/AAER-2503.txt +2006,AAER-2502,2006-10-30,34-54667,Laura Marion,https://www.sec.gov/files/litigation/admin/2006/34-54667.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2006&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2006/AAER-2502.pdf,data/raw/aaer/2006/AAER-2502.txt +2006,AAER-2501,2006-10-30,34-54666,Stuart Doyle,https://www.sec.gov/files/litigation/admin/2006/34-54666.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2006&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2006/AAER-2501.pdf,data/raw/aaer/2006/AAER-2501.txt +2006,AAER-2500,2006-10-30,34-54665,B. N. Bahadur,https://www.sec.gov/files/litigation/admin/2006/34-54665.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2006&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2006/AAER-2500.pdf,data/raw/aaer/2006/AAER-2500.txt +2006,AAER-2499,2006-10-27,34-54661,"Martin J. Merritt, CPA",https://www.sec.gov/files/litigation/admin/2006/34-54661.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2006&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2006/AAER-2499.pdf,data/raw/aaer/2006/AAER-2499.txt +2006,AAER-2498,2006-10-25,LR-19884,Thomas P. Clark,https://www.sec.gov/enforcement-litigation/litigation-releases/lr-19884,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2006&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2006/AAER-2498.txt +2006,AAER-2497,2006-10-24,LR-19878,"Jacob (""Kobi"") Alexander, David Kreinberg, and William F. Sorin",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-19878,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2006&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2006/AAER-2497.txt +2006,AAER-2496,2006-10-20,34-54634,"Ronald J. Goedde, CPA",https://www.sec.gov/files/litigation/admin/2006/34-54634.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2006&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2006/AAER-2496.pdf,data/raw/aaer/2006/AAER-2496.txt +2006,AAER-2495,2006-10-17,LR-19872,"Keith G. Baxter, et al.",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-19872,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2006&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2006/AAER-2495.txt +2006,AAER-2494,2006-10-16,LR-19871,"Gregory A. Brady, et al.",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-19871,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2006&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2006/AAER-2494.txt +2006,AAER-2492,2006-10-13,LR-19865,"Jerry K. Castleman, Cheryl I. Lipshutz, and Kathleen M. Lynn",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-19865,https://www.sec.gov/files/litigation/complaints/2006/comp19865.pdf,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2006&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2006/AAER-2492.txt +2006,AAER-2491,2006-10-03,34-54564,"Mark P. Abide, CPA",https://www.sec.gov/files/litigation/admin/2006/34-54564.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2006&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2006/AAER-2491.pdf,data/raw/aaer/2006/AAER-2491.txt +2006,AAER-2490,2006-09-29,LR-19853,"William S. DeLoach, Maria M. Garcia and Rosario F. Licata",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-19853,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2006&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2006/AAER-2490.txt +2006,AAER-2487,2006-09-28,LR-19850,Steven V. Cotton,https://www.sec.gov/enforcement-litigation/litigation-releases/lr-19850,https://www.sec.gov/files/litigation/complaints/2006/comp19850.pdf,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2006&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2006/AAER-2487.txt +2006,AAER-2489,2006-09-28,34-54534,Diane Kayser (CPA),https://www.sec.gov/files/litigation/admin/2006/34-54534.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2006&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2006/AAER-2489.pdf,data/raw/aaer/2006/AAER-2489.txt +2006,AAER-2488,2006-09-28,34-54532,William Scott DeLoach (CPA),https://www.sec.gov/files/litigation/admin/2006/34-54532.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2006&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2006/AAER-2488.pdf,data/raw/aaer/2006/AAER-2488.txt +2006,AAER-2484,2006-09-27,LR-19847,"James N. Stanard, Martin J. Merritt And Michael W. Cash",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-19847,https://www.sec.gov/files/litigation/complaints/2006/comp19847.pdf,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2006&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2006/AAER-2484.txt +2006,AAER-2486,2006-09-27,LR-19849,"The Children's Internet, Inc., Nasser V. Hamedani, Sholeh A. Hamedani, Peter A. Perez, Cort L. Poyner and Two Dog Net, Inc.",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-19849,https://www.sec.gov/files/litigation/complaints/2006/comp19849.pdf,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2006&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2006/AAER-2486.txt +2006,AAER-2485,2006-09-27,33-8745|34-54525,"Lantronix, Inc.",https://www.sec.gov/files/litigation/admin/2006/33-8745.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2006&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2006/AAER-2485.pdf,data/raw/aaer/2006/AAER-2485.txt +2006,AAER-2483,2006-09-20,LR-19840,Walid H. Maghrib,https://www.sec.gov/enforcement-litigation/litigation-releases/lr-19840,https://www.sec.gov/files/litigation/complaints/2006/comp19840.pdf,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2006&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2006/AAER-2483.txt +2006,AAER-2479,2006-09-14,LR-19832,Jim Bob Brown,https://www.sec.gov/enforcement-litigation/litigation-releases/lr-19832,https://www.sec.gov/files/litigation/complaints/2006/comp19832.pdf,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2006&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2006/AAER-2479.txt +2006,AAER-2480,2006-09-14,LR-19834,Billy David Deaton,https://www.sec.gov/enforcement-litigation/litigation-releases/lr-19834,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2006&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2006/AAER-2480.txt +2006,AAER-2481,2006-09-14,LR-19835,Diane Kayser,https://www.sec.gov/enforcement-litigation/litigation-releases/lr-19835,https://www.sec.gov/files/litigation/complaints/2006/comp19835.pdf,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2006&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2006/AAER-2481.txt +2006,AAER-2478,2006-08-23,34-54355,Dennis R. Staal,https://www.sec.gov/files/litigation/admin/2006/34-54355.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2006&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2006/AAER-2478.pdf,data/raw/aaer/2006/AAER-2478.txt +2006,AAER-2477,2006-08-22,34-54345,Mark J. Corjay (CPA),https://www.sec.gov/files/litigation/admin/2006/34-54345.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2006&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2006/AAER-2477.pdf,data/raw/aaer/2006/AAER-2477.txt +2006,AAER-2475,2006-08-17,LR-19806,Dawn M. Schlegel and Sandra Hatfield,https://www.sec.gov/enforcement-litigation/litigation-releases/lr-19806,https://www.sec.gov/files/litigation/complaints/2006/comp19806.pdf,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2006&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2006/AAER-2475.txt +2006,AAER-2476,2006-08-17,LR-19808,Armand Dauplaise and Bernard Shinder,https://www.sec.gov/enforcement-litigation/litigation-releases/lr-19808,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2006&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2006/AAER-2476.txt +2006,AAER-2474,2006-08-11,34-54303,"Joseph A. Rougraff, CPA",https://www.sec.gov/files/litigation/admin/2006/34-54303.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2006&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2006/AAER-2474.pdf,data/raw/aaer/2006/AAER-2474.txt +2006,AAER-2473,2006-08-10,LR-19800,Paul W. Mikus and John V. Cracchiolo,https://www.sec.gov/enforcement-litigation/litigation-releases/lr-19800,https://www.sec.gov/files/litigation/complaints/2006/comp19800.pdf,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2006&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2006/AAER-2473.txt +2006,AAER-2472,2006-08-09,LR-19796,"Jacob (“Kobi”) Alexander, David Kreinberg, and William F. Sorin",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-19796,https://www.sec.gov/files/litigation/complaints/2006/comp19796.pdf,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2006&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2006/AAER-2472.txt +2006,AAER-2471,2006-08-01,LR-19786,"Blast Energy Services, Inc. f/k/a Verdisys, Inc., Daniel W. Williams and Andrew G. Wilson",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-19786,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2006&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2006/AAER-2471.txt +2006,AAER-2469,2006-07-31,LR-19781,"James R. Powell, Ralph Mitchell, Mark J. Corjay, E. Suzanne Garrett, and Michael D. Scannell",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-19781,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2006&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2006/AAER-2469.txt +2006,AAER-2470,2006-07-31,33-8726|34-54246|IA-2539,"Lawrence A. Stoler, CPA",https://www.sec.gov/files/litigation/admin/2006/33-8726.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2006&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2006/AAER-2470.pdf,data/raw/aaer/2006/AAER-2470.txt +2006,AAER-2468,2006-07-28,34-54234,Eric A. McAfee,https://www.sec.gov/files/litigation/admin/2006/34-54234.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2006&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2006/AAER-2468.pdf,data/raw/aaer/2006/AAER-2468.txt +2006,AAER-2467,2006-07-27,LR-19776,"Mark P. Abide, Scott D. Sullivan, Buford Yates, Jr., Betty Vinson and Troy M. Normand, and David F. Myers",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-19776,https://www.sec.gov/files/litigation/complaints/2006/comp19776.pdf,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2006&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2006/AAER-2467.txt +2006,AAER-2464,2006-07-25,LR-19772,"Endocare, Inc., Kevin M. Quilty, and Jerry W. Anderson",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-19772,https://www.sec.gov/files/litigation/complaints/2006/comp19772.pdf,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2006&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2006/AAER-2464.txt +2006,AAER-2466,2006-07-25,34-54208,"James S. Adams, CPA",https://www.sec.gov/files/litigation/admin/2006/34-54208.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2006&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2006/AAER-2466.pdf,data/raw/aaer/2006/AAER-2466.txt +2006,AAER-2465,2006-07-25,34-54207,"Rollin M. Dick, CPA",https://www.sec.gov/files/litigation/admin/2006/34-54207.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2006&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2006/AAER-2465.pdf,data/raw/aaer/2006/AAER-2465.txt +2006,AAER-2463,2006-07-24,34-54197,"Weston L. Smith, CPA",https://www.sec.gov/files/litigation/admin/2006/34-54197.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2006&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2006/AAER-2463.pdf,data/raw/aaer/2006/AAER-2463.txt +2006,AAER-2461,2006-07-20,LR-19766,William T. Owens and Weston L. Smith,https://www.sec.gov/enforcement-litigation/litigation-releases/lr-19766,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2006&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2006/AAER-2461.txt +2006,AAER-2462,2006-07-20,34-54187,"Richard J. Lajoie, Jr.",https://www.sec.gov/files/litigation/admin/2006/34-54187.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2006&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2006/AAER-2462.pdf,data/raw/aaer/2006/AAER-2462.txt +2006,AAER-2460,2006-07-19,34-54172,L. Michael Hart,https://www.sec.gov/files/litigation/admin/2006/34-54172.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2006&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2006/AAER-2460.pdf,data/raw/aaer/2006/AAER-2460.txt +2006,AAER-2459,2006-07-11,34-54128,Marvin Winick,https://www.sec.gov/files/litigation/admin/2006/34-54128.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2006&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2006/AAER-2459.pdf,data/raw/aaer/2006/AAER-2459.txt +2006,AAER-2458,2006-07-07,LR-19756,Rollin M. Dick and James S. Adams,https://www.sec.gov/enforcement-litigation/litigation-releases/lr-19756,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2006&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2006/AAER-2458.txt +2006,AAER-2456,2006-07-05,LR-19754,"John Samson, John G. A. Munro, Ian N. Campbell, and John H. Whelan",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-19754,https://www.sec.gov/files/litigation/complaints/2006/comp19754.pdf,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2006&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2006/AAER-2456.txt +2006,AAER-2457,2006-07-05,34-54099,Craig M. Waggy,https://www.sec.gov/files/litigation/admin/2006/34-54099.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2006&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2006/AAER-2457.pdf,data/raw/aaer/2006/AAER-2457.txt +2006,AAER-2455,2006-06-30,33-8719|34-54076,"Greentech USA, Inc. and Roland L. Breton",https://www.sec.gov/files/litigation/admin/2006/33-8719.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2006&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2006/AAER-2455.pdf,data/raw/aaer/2006/AAER-2455.txt +2006,AAER-2454,2006-06-30,33-8718|34-54075,"Information Architects Corporation, William Overhulser and Michael Clark",https://www.sec.gov/files/litigation/admin/2006/33-8718.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2006&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2006/AAER-2454.pdf,data/raw/aaer/2006/AAER-2454.txt +2006,AAER-2450,2006-06-28,LR-19743,"William T. Owens, et al.",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-19743,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2006&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2006/AAER-2450.txt +2006,AAER-2452,2006-06-28,LR-19746,"Virbac Corporation, Thomas L. Bell, Joseph A. Rougraff, Douglas A. Hubert, James C. Robison, and Craig S. Campbell",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-19746,https://www.sec.gov/files/litigation/admin/2006/33-8716.pdf|https://www.sec.gov/files/litigation/admin/2006/33-8717.pdf,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2006&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2006/AAER-2452.txt +2006,AAER-2453,2006-06-28,33-8717|34-54062,"Walco International, Inc. and James C. Robison",https://www.sec.gov/files/litigation/admin/2006/33-8717.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2006&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2006/AAER-2453.pdf,data/raw/aaer/2006/AAER-2453.txt +2006,AAER-2451,2006-06-28,33-8716|34-54061,"Vedco, Inc. and Craig S. Campbell",https://www.sec.gov/files/litigation/admin/2006/33-8716.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2006&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2006/AAER-2451.pdf,data/raw/aaer/2006/AAER-2451.txt +2006,AAER-2449,2006-06-28,33-8715|34-54057,"Raytheon Company, Daniel P. Burnham, and Aldo R. Servello",https://www.sec.gov/files/litigation/admin/2006/33-8715.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2006&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2006/AAER-2449.pdf,data/raw/aaer/2006/AAER-2449.txt +2006,AAER-2446,2006-06-27,LR-19740,"PowerLinx, Inc. (f/k/a SeaView Video Technology, Inc.), George S. Bernardich III, and James R. Cox",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-19740,https://www.sec.gov/files/litigation/complaints/2006/comp19740.pdf|https://www.sec.gov/files/litigation/admin/2006/34-54048.pdf|https://www.sec.gov/files/litigation/admin/2006/34-54049.pdf,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2006&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2006/AAER-2446.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-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-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-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-2442,2006-06-19,LR-19730,Sanjay Kumar and Stephen Richards,https://www.sec.gov/enforcement-litigation/litigation-releases/lr-19730,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2006&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2006/AAER-2442.txt +2006,AAER-2439,2006-06-07,LR-19720,Greg A. Gadel and Daniel J. Skrypek,https://www.sec.gov/enforcement-litigation/litigation-releases/lr-19720,https://www.sec.gov/files/litigation/complaints/2006/comp19720.pdf,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2006&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2006/AAER-2439.txt +2006,AAER-2440,2006-06-07,LR-19721,Brady M. Schofield,https://www.sec.gov/enforcement-litigation/litigation-releases/lr-19721,https://www.sec.gov/files/litigation/complaints/2006/comp19721.pdf,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2006&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2006/AAER-2440.txt +2006,AAER-2438,2006-06-07,LR-19719,Joseph P. Micatrotto,https://www.sec.gov/enforcement-litigation/litigation-releases/lr-19719,https://www.sec.gov/files/litigation/complaints/2006/comp19719.pdf,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2006&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2006/AAER-2438.txt +2006,AAER-2441,2006-06-07,34-53953,"Nevanna Sacks, CPA",https://www.sec.gov/files/litigation/admin/2006/34-53953.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2006&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2006/AAER-2441.pdf,data/raw/aaer/2006/AAER-2441.txt +2006,AAER-2437,2006-06-06,34-53944,"David A. Rodriguez, CPA",https://www.sec.gov/files/litigation/admin/2006/34-53944.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2006&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2006/AAER-2437.pdf,data/raw/aaer/2006/AAER-2437.txt +2006,AAER-2436,2006-06-02,34-53936,James T. McCurdy,https://www.sec.gov/files/litigation/admin/2006/34-53936.pdf,https://www.sec.gov/files/litigation/admin/2006/34-53936-o.pdf,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2006&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2006/AAER-2436.pdf,data/raw/aaer/2006/AAER-2436.txt +2006,AAER-2435,2006-06-01,34-53929,William T. Owens,https://www.sec.gov/files/litigation/admin/2006/34-53929.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2006&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2006/AAER-2435.pdf,data/raw/aaer/2006/AAER-2435.txt +2006,AAER-2434,2006-05-30,34-53882,Tribune Company,https://www.sec.gov/files/litigation/admin/2006/34-53882.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2006&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2006/AAER-2434.pdf,data/raw/aaer/2006/AAER-2434.txt +2006,AAER-2433,2006-05-23,LR-19710,Federal National Mortgage Association,https://www.sec.gov/enforcement-litigation/litigation-releases/lr-19710,https://www.sec.gov/files/litigation/complaints/2006/comp19710.pdf,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2006&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2006/AAER-2433.txt +2006,AAER-2432,2006-05-18,34-53830,"William D. Baker, CPA",https://www.sec.gov/files/litigation/admin/2006/34-53830.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2006&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2006/AAER-2432.pdf,data/raw/aaer/2006/AAER-2432.txt +2006,AAER-2431,2006-05-17,34-53821,"Kenneth B. Janeski, CPA",https://www.sec.gov/files/litigation/admin/2006/34-53821.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2006&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2006/AAER-2431.pdf,data/raw/aaer/2006/AAER-2431.txt +2006,AAER-2430,2006-05-17,34-53820,"John M. Wong, CPA",https://www.sec.gov/files/litigation/admin/2006/34-53820.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2006&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2006/AAER-2430.pdf,data/raw/aaer/2006/AAER-2430.txt +2006,AAER-2429,2006-05-15,LR-19699,"Exotics.com, Inc.",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-19699,https://www.sec.gov/files/litigation/admin/2006/34-53803.pdf,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2006&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2006/AAER-2429.txt +2006,AAER-2428,2006-05-15,34-53803,"Barry F. Duggan, CGA (Canada)",https://www.sec.gov/files/litigation/admin/2006/34-53803.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2006&month=All&order=field_publish_date&sort=desc&page=1,listing_row,data/raw/aaer/2006/AAER-2428.pdf,data/raw/aaer/2006/AAER-2428.txt +2006,AAER-2427,2006-05-08,34-53766,"James R. Ahrns, Jr., CPA",https://www.sec.gov/files/litigation/admin/2006/34-53766.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2006&month=All&order=field_publish_date&sort=desc&page=1,listing_row,data/raw/aaer/2006/AAER-2427.pdf,data/raw/aaer/2006/AAER-2427.txt +2006,AAER-2426,2006-05-05,34-53762|IC-27312,"Unified Fund Services, Inc. and Michael E. Durham",https://www.sec.gov/files/litigation/admin/2006/34-53762.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2006&month=All&order=field_publish_date&sort=desc&page=1,listing_row,data/raw/aaer/2006/AAER-2426.pdf,data/raw/aaer/2006/AAER-2426.txt +2006,AAER-2425,2006-05-03,LR-19685,"Michael E. Peppel, Ira H. Stanley, Jr. and David J. White",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-19685,https://www.sec.gov/files/litigation/complaints/2006/comp19685.pdf,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2006&month=All&order=field_publish_date&sort=desc&page=1,listing_row,,data/raw/aaer/2006/AAER-2425.txt +2006,AAER-2422,2006-04-27,LR-19673,Ingles Markets Incorporated,https://www.sec.gov/enforcement-litigation/litigation-releases/lr-19673,https://www.sec.gov/files/litigation/complaints/2006/comp19673.pdf,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2006&month=All&order=field_publish_date&sort=desc&page=1,listing_row,,data/raw/aaer/2006/AAER-2422.txt +2006,AAER-2423,2006-04-27,LR-19675,"Lumenis Ltd., Sagi A. Genger and Kevin Morano",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-19675,https://www.sec.gov/files/litigation/complaints/2006/comp19675.pdf,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2006&month=All&order=field_publish_date&sort=desc&page=1,listing_row,,data/raw/aaer/2006/AAER-2423.txt +2006,AAER-2424,2006-04-27,34-53732,"Oil States International, Inc.",https://www.sec.gov/files/litigation/admin/2006/34-53732.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2006&month=All&order=field_publish_date&sort=desc&page=1,listing_row,data/raw/aaer/2006/AAER-2424.pdf,data/raw/aaer/2006/AAER-2424.txt +2006,AAER-2421,2006-04-26,34-53725,"Chaim Schwartzbard, CPA (Israel)",https://www.sec.gov/files/litigation/admin/2006/34-53725.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2006&month=All&order=field_publish_date&sort=desc&page=1,listing_row,data/raw/aaer/2006/AAER-2421.pdf,data/raw/aaer/2006/AAER-2421.txt +2006,AAER-2420,2006-04-25,LR-19668,"Ranko Cucuz, William D. Shovers, Jesus Bonilla-Valdez, Ronald Lee Kolakowski, and HLI Operating Company, Inc., f/k/a Hayes Lemmerz International, Inc.",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-19668,https://www.sec.gov/files/litigation/complaints/2006/comp19668.pdf,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2006&month=All&order=field_publish_date&sort=desc&page=1,listing_row,,data/raw/aaer/2006/AAER-2420.txt +2006,AAER-2419,2006-04-25,34-53718,Greg Jones,https://www.sec.gov/files/litigation/admin/2006/34-53718.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2006&month=All&order=field_publish_date&sort=desc&page=1,listing_row,data/raw/aaer/2006/AAER-2419.pdf,data/raw/aaer/2006/AAER-2419.txt +2006,AAER-2418,2006-04-25,34-53717,Allen Buntin,https://www.sec.gov/files/litigation/admin/2006/34-53717.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2006&month=All&order=field_publish_date&sort=desc&page=1,listing_row,data/raw/aaer/2006/AAER-2418.pdf,data/raw/aaer/2006/AAER-2418.txt +2006,AAER-2417,2006-04-25,34-53716,James Jarrett,https://www.sec.gov/files/litigation/admin/2006/34-53716.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2006&month=All&order=field_publish_date&sort=desc&page=1,listing_row,data/raw/aaer/2006/AAER-2417.pdf,data/raw/aaer/2006/AAER-2417.txt +2006,AAER-2414,2006-04-17,LR-19657,Tyco International Ltd.,https://www.sec.gov/enforcement-litigation/litigation-releases/lr-19657,https://www.sec.gov/files/litigation/complaints/2006/comp19657.pdf,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2006&month=All&order=field_publish_date&sort=desc&page=1,listing_row,,data/raw/aaer/2006/AAER-2414.txt +2006,AAER-2416,2006-04-17,34-53662,"Dale G. Rasmussen, Esq.",https://www.sec.gov/files/litigation/admin/2006/34-53662.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2006&month=All&order=field_publish_date&sort=desc&page=1,listing_row,data/raw/aaer/2006/AAER-2416.pdf,data/raw/aaer/2006/AAER-2416.txt +2006,AAER-2415,2006-04-17,34-53661,"David T. Leboe, CPA",https://www.sec.gov/files/litigation/admin/2006/34-53661.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2006&month=All&order=field_publish_date&sort=desc&page=1,listing_row,data/raw/aaer/2006/AAER-2415.pdf,data/raw/aaer/2006/AAER-2415.txt +2006,AAER-2413,2006-04-13,LR-19656,"Thom A. Faria, Stephen J. McLaughlin and William M. Stickney",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-19656,https://www.sec.gov/files/litigation/complaints/2006/comp19656.pdf,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2006&month=All&order=field_publish_date&sort=desc&page=1,listing_row,,data/raw/aaer/2006/AAER-2413.txt +2006,AAER-2410,2006-04-12,LR-19652,PKF and Anthony Frederick John Mead,https://www.sec.gov/enforcement-litigation/litigation-releases/lr-19652,https://www.sec.gov/files/litigation/complaints/2006/comp19652.pdf,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2006&month=All&order=field_publish_date&sort=desc&page=1,listing_row,,data/raw/aaer/2006/AAER-2410.txt +2006,AAER-2411,2006-04-12,LR-19653,"Dollar General Corp., et al.",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-19653,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2006&month=All&order=field_publish_date&sort=desc&page=1,listing_row,,data/raw/aaer/2006/AAER-2411.txt +2006,AAER-2412,2006-04-12,34-53636,Michael D. Karsch,https://www.sec.gov/files/litigation/admin/2006/34-53636.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2006&month=All&order=field_publish_date&sort=desc&page=1,listing_row,data/raw/aaer/2006/AAER-2412.pdf,data/raw/aaer/2006/AAER-2412.txt +2006,AAER-2409,2006-04-12,33-8675|34-53633,"PKF, Anthony Frederick John Mead, FCA and Stuart John Barnsdall, ACA",https://www.sec.gov/files/litigation/admin/2006/33-8675.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2006&month=All&order=field_publish_date&sort=desc&page=1,listing_row,data/raw/aaer/2006/AAER-2409.pdf,data/raw/aaer/2006/AAER-2409.txt +2006,AAER-2408,2006-04-07,LR-19645,"Exotics.com, Inc., et al.",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-19645,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2006&month=All&order=field_publish_date&sort=desc&page=1,listing_row,,data/raw/aaer/2006/AAER-2408.txt +2006,AAER-2407,2006-04-06,LR-19643,Armand Dauplaise and Bernard Shinder,https://www.sec.gov/enforcement-litigation/litigation-releases/lr-19643,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2006&month=All&order=field_publish_date&sort=desc&page=1,listing_row,,data/raw/aaer/2006/AAER-2407.txt +2006,AAER-2406,2006-03-30,34-53574,"Clete D. Madden, CPA, and David L. Huffman, CPA",https://www.sec.gov/files/litigation/admin/34-53574.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2006&month=All&order=field_publish_date&sort=desc&page=1,listing_row,data/raw/aaer/2006/AAER-2406.pdf,data/raw/aaer/2006/AAER-2406.txt +2006,AAER-2405,2006-03-30,34-53573,"Aron R. Carr, CPA",https://www.sec.gov/files/litigation/admin/34-53573.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2006&month=All&order=field_publish_date&sort=desc&page=1,listing_row,data/raw/aaer/2006/AAER-2405.pdf,data/raw/aaer/2006/AAER-2405.txt +2006,AAER-2401,2006-03-29,LR-19627,Fernando J. Espuelas et al.,https://www.sec.gov/enforcement-litigation/litigation-releases/lr-19627,https://www.sec.gov/files/litigation/complaints/comp19627.pdf,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2006&month=All&order=field_publish_date&sort=desc&page=1,listing_row,,data/raw/aaer/2006/AAER-2401.txt +2006,AAER-2402,2006-03-29,LR-19629,"Eric Tyra, Scott Wynne, Peter Berman, and Scott Carey",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-19629,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2006&month=All&order=field_publish_date&sort=desc&page=1,listing_row,,data/raw/aaer/2006/AAER-2402.txt +2006,AAER-2404,2006-03-29,LR-19630,"Thomas A. Skoulis, Peter M. Frankl, Alan B. Lefkof and William D. Baker",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-19630,https://www.sec.gov/files/litigation/complaints/comp19630.pdf,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2006&month=All&order=field_publish_date&sort=desc&page=1,listing_row,,data/raw/aaer/2006/AAER-2404.txt +2006,AAER-2403,2006-03-29,34-53566,"Netopia, Inc.",https://www.sec.gov/files/litigation/admin/34-53566.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2006&month=All&order=field_publish_date&sort=desc&page=1,listing_row,data/raw/aaer/2006/AAER-2403.pdf,data/raw/aaer/2006/AAER-2403.txt +2006,AAER-2400,2006-03-28,LR-19624,"Gregory A. Brady, et al.",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-19624,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2006&month=All&order=field_publish_date&sort=desc&page=1,listing_row,,data/raw/aaer/2006/AAER-2400.txt +2006,AAER-2399,2006-03-27,LR-19623,David T. Leboe and Dale G. Rasmussen,https://www.sec.gov/enforcement-litigation/litigation-releases/lr-19623,https://www.sec.gov/files/litigation/complaints/comp19623.pdf,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2006&month=All&order=field_publish_date&sort=desc&page=1,listing_row,,data/raw/aaer/2006/AAER-2399.txt +2006,AAER-2398,2006-03-22,LR-19622,"Savvides & Partners/PKF Cyprus, Pavlos Meletiou, R.K. Dhawan and Co., and R.K. Dhawan",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-19622,https://www.sec.gov/files/litigation/complaints/comp19622.pdf,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2006&month=All&order=field_publish_date&sort=desc&page=1,listing_row,,data/raw/aaer/2006/AAER-2398.txt +2006,AAER-2396,2006-03-21,LR-19617,"Bruce Hill, et al.",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-19617,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2006&month=All&order=field_publish_date&sort=desc&page=1,listing_row,,data/raw/aaer/2006/AAER-2396.txt +2006,AAER-2397,2006-03-21,34-53533,"Anthony P. Dolanski, CPA",https://www.sec.gov/files/litigation/admin/34-53533.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2006&month=All&order=field_publish_date&sort=desc&page=1,listing_row,data/raw/aaer/2006/AAER-2397.pdf,data/raw/aaer/2006/AAER-2397.txt +2006,AAER-2394,2006-03-20,LR-19614,"California Amplifier, Inc.",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-19614,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2006&month=All&order=field_publish_date&sort=desc&page=1,listing_row,,data/raw/aaer/2006/AAER-2394.txt +2006,AAER-2395,2006-03-20,34-53517,"Bruce G. Hill, Esq.",https://www.sec.gov/files/litigation/admin/34-53517.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2006&month=All&order=field_publish_date&sort=desc&page=1,listing_row,data/raw/aaer/2006/AAER-2395.pdf,data/raw/aaer/2006/AAER-2395.txt +2006,AAER-2393,2006-03-08,34-53444,"Michael B. Johnson, CPA and Michael Johnson & Co., LLC",https://www.sec.gov/files/litigation/admin/34-53444.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2006&month=All&order=field_publish_date&sort=desc&page=1,listing_row,data/raw/aaer/2006/AAER-2393.pdf,data/raw/aaer/2006/AAER-2393.txt +2006,AAER-2392,2006-03-03,34-53404,"Andrew J. McAdams, CPA",https://www.sec.gov/files/litigation/admin/34-53404.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2006&month=All&order=field_publish_date&sort=desc&page=1,listing_row,data/raw/aaer/2006/AAER-2392.pdf,data/raw/aaer/2006/AAER-2392.txt +2006,AAER-2391,2006-03-02,LR-19585,"Symbol Technologies, Inc., et al.",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-19585,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2006&month=All&order=field_publish_date&sort=desc&page=1,listing_row,,data/raw/aaer/2006/AAER-2391.txt +2006,AAER-2390,2006-03-01,34-53392,"Ronald A. Safran, CPA",https://www.sec.gov/files/litigation/admin/34-53392.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2006&month=All&order=field_publish_date&sort=desc&page=1,listing_row,data/raw/aaer/2006/AAER-2390.pdf,data/raw/aaer/2006/AAER-2390.txt +2006,AAER-2389,2006-03-01,34-53391,"Michael A. Conway, CPA",https://www.sec.gov/files/litigation/admin/34-53391.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2006&month=All&order=field_publish_date&sort=desc&page=1,listing_row,data/raw/aaer/2006/AAER-2389.pdf,data/raw/aaer/2006/AAER-2389.txt +2006,AAER-2388,2006-02-28,34-53387,"Elsie M. Leung, CPA",https://www.sec.gov/files/litigation/admin/34-53387.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2006&month=All&order=field_publish_date&sort=desc&page=1,listing_row,data/raw/aaer/2006/AAER-2388.pdf,data/raw/aaer/2006/AAER-2388.txt +2006,AAER-2382,2006-02-27,LR-19578,"NetEase.com, Inc.",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-19578,https://www.sec.gov/files/litigation/complaints/comp19578.pdf,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2006&month=All&order=field_publish_date&sort=desc&page=1,listing_row,,data/raw/aaer/2006/AAER-2382.txt +2006,AAER-2387,2006-02-27,LR-19580,"Jeffrey P. Jorissen, Gary A. Shiffman and Mary A. Petrella",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-19580,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2006&month=All&order=field_publish_date&sort=desc&page=1,listing_row,,data/raw/aaer/2006/AAER-2387.txt +2006,AAER-2386,2006-02-27,33-8665|34-53381,"Sun Communities, Inc. and Sun Communities Operating Limited Partnership",https://www.sec.gov/files/litigation/admin/33-8665.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2006&month=All&order=field_publish_date&sort=desc&page=1,listing_row,data/raw/aaer/2006/AAER-2386.pdf,data/raw/aaer/2006/AAER-2386.txt +2006,AAER-2385,2006-02-27,34-53380,"Gregory G. Nelson, CPA",https://www.sec.gov/files/litigation/admin/34-53380.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2006&month=All&order=field_publish_date&sort=desc&page=1,listing_row,data/raw/aaer/2006/AAER-2385.pdf,data/raw/aaer/2006/AAER-2385.txt +2006,AAER-2384,2006-02-27,33-8664|34-53379,Helen Haiwen He,https://www.sec.gov/files/litigation/admin/33-8664.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2006&month=All&order=field_publish_date&sort=desc&page=1,listing_row,data/raw/aaer/2006/AAER-2384.pdf,data/raw/aaer/2006/AAER-2384.txt +2006,AAER-2383,2006-02-27,34-53378,"Geoffrey Jie Wei, CPA (China)",https://www.sec.gov/files/litigation/admin/34-53378.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2006&month=All&order=field_publish_date&sort=desc&page=1,listing_row,data/raw/aaer/2006/AAER-2383.pdf,data/raw/aaer/2006/AAER-2383.txt +2006,AAER-2381,2006-02-27,34-53375,Leonard Goldner,https://www.sec.gov/files/litigation/admin/34-53375.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2006&month=All&order=field_publish_date&sort=desc&page=1,listing_row,data/raw/aaer/2006/AAER-2381.pdf,data/raw/aaer/2006/AAER-2381.txt +2006,AAER-2379,2006-02-22,LR-19573,"KPMG LLP, et al.",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-19573,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2006&month=All&order=field_publish_date&sort=desc&page=1,listing_row,,data/raw/aaer/2006/AAER-2379.txt +2006,AAER-2380,2006-02-22,34-53344,"Thomas J. Yoho, CPA",https://www.sec.gov/files/litigation/admin/34-53344.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2006&month=All&order=field_publish_date&sort=desc&page=1,listing_row,data/raw/aaer/2006/AAER-2380.pdf,data/raw/aaer/2006/AAER-2380.txt +2006,AAER-2378,2006-02-17,34-53334,"Scott K. Barton, CPA",https://www.sec.gov/files/litigation/admin/34-53334.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2006&month=All&order=field_publish_date&sort=desc&page=1,listing_row,data/raw/aaer/2006/AAER-2378.pdf,data/raw/aaer/2006/AAER-2378.txt +2006,AAER-2377,2006-02-17,34-53330,"Edward A. Heil, CPA",https://www.sec.gov/files/litigation/admin/34-53330.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2006&month=All&order=field_publish_date&sort=desc&page=1,listing_row,data/raw/aaer/2006/AAER-2377.pdf,data/raw/aaer/2006/AAER-2377.txt +2006,AAER-2375,2006-02-16,LR-19567,"Eric J. McCracken, et al.",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-19567,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2006&month=All&order=field_publish_date&sort=desc&page=1,listing_row,,data/raw/aaer/2006/AAER-2375.txt +2006,AAER-2376,2006-02-16,34-53326,"Kevin Hall, CPA, and Rosemary Meyer, CPA",https://www.sec.gov/files/litigation/admin/34-53326.pdf,https://www.sec.gov/files/litigation/admin/34-53326-o.pdf,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2006&month=All&order=field_publish_date&sort=desc&page=1,listing_row,data/raw/aaer/2006/AAER-2376.pdf,data/raw/aaer/2006/AAER-2376.txt +2006,AAER-2371,2006-02-09,LR-19560,"American International Group, Inc.",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-19560,https://www.sec.gov/files/litigation/complaints/comp19560.pdf,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2006&month=All&order=field_publish_date&sort=desc&page=1,listing_row,,data/raw/aaer/2006/AAER-2371.txt +2006,AAER-2372,2006-02-09,33-8660|34-53265|IA-2486,"Lawrence A. Stoler, CPA",https://www.sec.gov/files/litigation/admin/33-8660.pdf,https://www.sec.gov/files/litigation/admin/33-8660-o.pdf,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2006&month=All&order=field_publish_date&sort=desc&page=1,listing_row,data/raw/aaer/2006/AAER-2372.pdf,data/raw/aaer/2006/AAER-2372.txt +2006,AAER-2374,2006-02-08,LR-19558,Elsie M. Leung,https://www.sec.gov/enforcement-litigation/litigation-releases/lr-19558,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2006&month=All&order=field_publish_date&sort=desc&page=1,listing_row,,data/raw/aaer/2006/AAER-2374.txt +2006,AAER-2372,2006-02-07,LR-19557,"Bruce E. Snyder, Jr.",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-19557,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2006&month=All&order=field_publish_date&sort=desc&page=1,listing_row,data/raw/aaer/2006/AAER-2372.pdf,data/raw/aaer/2006/AAER-2372.txt +2006,AAER-2373,2006-02-07,LR-19557,"Bruce E. Snyder, Jr.",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-19557,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2006&month=All&order=field_publish_date&sort=desc&page=1,listing_row,,data/raw/aaer/2006/AAER-2373.txt +2006,AAER-2370,2006-02-07,34-53236,Cummins Inc.,https://www.sec.gov/files/litigation/admin/34-53236.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2006&month=All&order=field_publish_date&sort=desc&page=1,listing_row,data/raw/aaer/2006/AAER-2370.pdf,data/raw/aaer/2006/AAER-2370.txt +2006,AAER-2369,2006-02-02,LR-19552,"Ronald Ferguson, Elizabeth Monrad, Robert Graham, Christopher Garand, and Christian Milton",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-19552,https://www.sec.gov/files/litigation/complaints/comp19552.pdf,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2006&month=All&order=field_publish_date&sort=desc&page=1,listing_row,,data/raw/aaer/2006/AAER-2369.txt +2006,AAER-2368,2006-01-30,LR-19548,Thomas P. Clark,https://www.sec.gov/enforcement-litigation/litigation-releases/lr-19548,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2006&month=All&order=field_publish_date&sort=desc&page=1,listing_row,,data/raw/aaer/2006/AAER-2368.txt +2006,AAER-2366,2006-01-20,LR-19537,"Stansbury Holdings Corporation, Aldine J. Coffman, Jr., Dennis R. Staal, CPA, Richard E. Sellers, CPA, and Sellers & Associates P.C.",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-19537,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2006&month=All&order=field_publish_date&sort=desc&page=1,listing_row,,data/raw/aaer/2006/AAER-2366.txt +2006,AAER-2365,2006-01-20,LR-19533,"Eric Tyra, Scott Wynne, Peter Berman, and Scott Carey",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-19533,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2006&month=All&order=field_publish_date&sort=desc&page=1,listing_row,,data/raw/aaer/2006/AAER-2365.txt +2006,AAER-2367,2006-01-20,34-53162,"Herbert J. Mortland, CPA, and Mortland & Co., P.C.",https://www.sec.gov/files/litigation/admin/34-53162.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2006&month=All&order=field_publish_date&sort=desc&page=1,listing_row,data/raw/aaer/2006/AAER-2367.pdf,data/raw/aaer/2006/AAER-2367.txt +2006,AAER-2364,2006-01-19,LR-19532,"Sport-Haley, Inc., Steve S. Auger, and Kenneth R. LeCrone",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-19532,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2006&month=All&order=field_publish_date&sort=desc&page=1,listing_row,,data/raw/aaer/2006/AAER-2364.txt +2006,AAER-2363,2006-01-13,34-53125,"William T. Fricke, CPA",https://www.sec.gov/files/litigation/admin/34-53125.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2006&month=All&order=field_publish_date&sort=desc&page=1,listing_row,data/raw/aaer/2006/AAER-2363.pdf,data/raw/aaer/2006/AAER-2363.txt +2006,AAER-2362,2006-01-11,33-8653|34-53100,"Pegasus Satellite Communications, Inc., and Pegasus Media & Communications, Inc.",https://www.sec.gov/files/litigation/admin/33-8653.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2006&month=All&order=field_publish_date&sort=desc&page=1,listing_row,data/raw/aaer/2006/AAER-2362.pdf,data/raw/aaer/2006/AAER-2362.txt +2006,AAER-2360,2006-01-04,LR-19520,"McAfee, Inc.",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-19520,https://www.sec.gov/files/litigation/complaints/comp19520.pdf,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2006&month=All&order=field_publish_date&sort=desc&page=1,listing_row,,data/raw/aaer/2006/AAER-2360.txt +2006,AAER-2361,2006-01-04,LR-19521,"Alan C. Goldsworthy, Walter T. Hilger, and Mark E. Sullivan",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-19521,https://www.sec.gov/files/litigation/complaints/comp19521.pdf,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2006&month=All&order=field_publish_date&sort=desc&page=1,listing_row,,data/raw/aaer/2006/AAER-2361.txt +2006,AAER-2359,2006-01-04,33-8651|34-53049,"Applix, Inc.",https://www.sec.gov/files/litigation/admin/33-8651.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2006&month=All&order=field_publish_date&sort=desc&page=1,listing_row,data/raw/aaer/2006/AAER-2359.pdf,data/raw/aaer/2006/AAER-2359.txt +2007,AAER-2762,2007-12-31,LR-20418,Joseph F. Apuzzo,https://www.sec.gov/enforcement-litigation/litigation-releases/lr-20418,https://www.sec.gov/files/litigation/complaints/2007/comp20418.pdf,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2007&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2007/AAER-2762.txt +2007,AAER-2761,2007-12-27,34-57053,"Richard E. Sellers, CPA, and Lester Rex Andersen, CPA",https://www.sec.gov/files/litigation/admin/2007/34-57053.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2007&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2007/AAER-2761.pdf,data/raw/aaer/2007/AAER-2761.txt +2007,AAER-2760,2007-12-21,LR-20414,Lucent Technologies Inc.,https://www.sec.gov/enforcement-litigation/litigation-releases/lr-20414,https://www.sec.gov/files/litigation/complaints/2007/comp20414.pdf,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2007&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2007/AAER-2760.txt +2007,AAER-2759,2007-12-20,34-57008,"Gregory B. Tayler, CA",https://www.sec.gov/files/litigation/admin/2007/34-57008.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2007&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2007/AAER-2759.pdf,data/raw/aaer/2007/AAER-2759.txt +2007,AAER-2758,2007-12-19,LR-20405,Santo C. Maggio,https://www.sec.gov/enforcement-litigation/litigation-releases/lr-20405,https://www.sec.gov/files/litigation/complaints/2007/comp20405.pdf,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2007&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2007/AAER-2758.txt +2007,AAER-2757,2007-12-12,LR-20396,Michael J. Nolan,https://www.sec.gov/enforcement-litigation/litigation-releases/lr-20396,https://www.sec.gov/files/litigation/complaints/2007/comp20396.pdf,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2007&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2007/AAER-2757.txt +2007,AAER-2755,2007-12-11,LR-20394,"Thomas J. Saiz, and Calderon, Jaham & Osborn, An Accountancy Corporation",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-20394,https://www.sec.gov/files/litigation/complaints/2007/comp20394.pdf,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2007&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2007/AAER-2755.txt +2007,AAER-2756,2007-12-11,34-56942,Anthony P. Dolanski,https://www.sec.gov/files/litigation/admin/2007/34-56942.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2007&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2007/AAER-2756.pdf,data/raw/aaer/2007/AAER-2756.txt +2007,AAER-2754,2007-12-06,LR-20387,"William W. McGuire, M.D.",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-20387,https://www.sec.gov/files/litigation/complaints/2007/comp20387.pdf,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2007&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2007/AAER-2754.txt +2007,AAER-2751,2007-11-26,LR-20369,Michael J. Pietrzak and Maurice W. Furlong,https://www.sec.gov/enforcement-litigation/litigation-releases/lr-20369,https://www.sec.gov/files/litigation/complaints/2007/comp20369.pdf,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2007&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2007/AAER-2751.txt +2007,AAER-2752,2007-11-26,LR-20370,"Chancellor Corporation, et. al.",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-20370,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2007&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2007/AAER-2752.txt +2007,AAER-2753,2007-11-26,LR-20371,Joseph J. Monterosso and Luis E. Vargas,https://www.sec.gov/enforcement-litigation/litigation-releases/lr-20371,https://www.sec.gov/files/litigation/complaints/2007/comp20371.pdf,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2007&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2007/AAER-2753.txt +2007,AAER-2750,2007-11-08,LR-20360,"James N. Stanard, Martin J. Merritt and Michael W. Cash",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-20360,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2007&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2007/AAER-2750.txt +2007,AAER-2749,2007-11-06,34-56755,"Warren Martin, CPA",https://www.sec.gov/files/litigation/admin/2007/34-56755.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2007&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2007/AAER-2749.pdf,data/raw/aaer/2007/AAER-2749.txt +2007,AAER-2748,2007-10-30,LR-20350,Ramoil Management Ltd. et al.,https://www.sec.gov/enforcement-litigation/litigation-releases/lr-20350,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2007&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2007/AAER-2748.txt +2007,AAER-2746,2007-10-25,LR-20345,David H. Brooks,https://www.sec.gov/enforcement-litigation/litigation-releases/lr-20345,https://www.sec.gov/files/litigation/complaints/2007/comp20345.pdf,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2007&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2007/AAER-2746.txt +2007,AAER-2747,2007-10-25,34-56705,"Fred Gold, CPA",https://www.sec.gov/files/litigation/admin/2007/34-56705.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2007&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2007/AAER-2747.pdf,data/raw/aaer/2007/AAER-2747.txt +2007,AAER-2745,2007-10-19,LR-20342,"Fred Gold, et al",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-20342,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2007&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2007/AAER-2745.txt +2007,AAER-2744,2007-10-18,34-56674,"MQ Associates, Inc.",https://www.sec.gov/files/litigation/admin/2007/34-56674.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2007&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2007/AAER-2744.pdf,data/raw/aaer/2007/AAER-2744.txt +2007,AAER-2743,2007-10-18,34-56673,"Thomas C. Gentry, C.P.A.",https://www.sec.gov/files/litigation/admin/2007/34-56673.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2007&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2007/AAER-2743.pdf,data/raw/aaer/2007/AAER-2743.txt +2007,AAER-2741,2007-10-17,LR-20336,"Urs Kamber, Stephan Husi and Richard Jon May",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-20336,https://www.sec.gov/files/litigation/complaints/2007/comp20336.pdf,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2007&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2007/AAER-2741.txt +2007,AAER-2742,2007-10-17,LR-20337,"Cedric Kushner Promotions, Inc., et al.",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-20337,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2007&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2007/AAER-2742.txt +2007,AAER-2740,2007-10-15,LR-20333,Nortel Networks Corporation and Nortel Networks Limited,https://www.sec.gov/enforcement-litigation/litigation-releases/lr-20333,https://www.sec.gov/files/litigation/complaints/2007/comp20333.pdf,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2007&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2007/AAER-2740.txt +2007,AAER-2739,2007-10-02,LR-20320,"Robert D. Doty, Jr. and Gene S. Foster, et al.",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-20320,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2007&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2007/AAER-2739.txt +2007,AAER-2738,2007-09-28,34-56578,"Jamie Olis, CPA",https://www.sec.gov/files/litigation/admin/2007/34-56578.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2007&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2007/AAER-2738.pdf,data/raw/aaer/2007/AAER-2738.txt +2007,AAER-2737,2007-09-28,34-56577,Gene S. Foster,https://www.sec.gov/files/litigation/admin/2007/34-56577.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2007&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2007/AAER-2737.pdf,data/raw/aaer/2007/AAER-2737.txt +2007,AAER-2736,2007-09-28,33-8855|34-56576,"Robert D. Doty, Jr.",https://www.sec.gov/files/litigation/admin/2007/33-8855.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2007&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2007/AAER-2736.pdf,data/raw/aaer/2007/AAER-2736.txt +2007,AAER-2735,2007-09-28,34-56575,"Helen C. Sharkey, CPA",https://www.sec.gov/files/litigation/admin/2007/34-56575.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2007&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2007/AAER-2735.pdf,data/raw/aaer/2007/AAER-2735.txt +2007,AAER-2734,2007-09-28,34-56574,"Walter Cercavschi, CPA",https://www.sec.gov/files/litigation/admin/2007/34-56574.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2007&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2007/AAER-2734.pdf,data/raw/aaer/2007/AAER-2734.txt +2007,AAER-2728,2007-09-27,LR-20304,"Federal Home Loan Mortgage Corporation, et al.",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-20304,https://www.sec.gov/files/litigation/complaints/2007/comp20304.pdf|https://www.sec.gov/files/litigation/admin/2007/33-8850.pdf,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2007&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2007/AAER-2728.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-2733,2007-09-27,34-56562,"Bruce D. Kay, CPA",https://www.sec.gov/files/litigation/admin/2007/34-56562.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2007&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2007/AAER-2733.pdf,data/raw/aaer/2007/AAER-2733.txt +2007,AAER-2727,2007-09-26,34-56533,Bristow Group Inc.,https://www.sec.gov/files/litigation/admin/2007/34-56533.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2007&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2007/AAER-2727.pdf,data/raw/aaer/2007/AAER-2727.txt +2007,AAER-2726,2007-09-25,LR-20296,Chandramowli Srinivasan,https://www.sec.gov/enforcement-litigation/litigation-releases/lr-20296,https://www.sec.gov/files/litigation/complaints/2007/comp20296.pdf|https://www.sec.gov/files/litigation/admin/2007/34-56519.pdf,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2007&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2007/AAER-2726.txt +2007,AAER-2725,2007-09-25,34-56519,Electronic Data Systems Corporation,https://www.sec.gov/files/litigation/admin/2007/34-56519.pdf,https://www.sec.gov/files/litigation/litreleases/2007/lr20296.htm,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2007&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2007/AAER-2725.pdf,data/raw/aaer/2007/AAER-2725.txt +2007,AAER-2724,2007-09-20,34-56486,James M. Materna (CPA),https://www.sec.gov/files/litigation/admin/2007/34-56486.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2007&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2007/AAER-2724.pdf,data/raw/aaer/2007/AAER-2724.txt +2007,AAER-2723,2007-09-20,34-56485,John R. Holtzhauser (CPA),https://www.sec.gov/files/litigation/admin/2007/34-56485.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2007&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2007/AAER-2723.pdf,data/raw/aaer/2007/AAER-2723.txt +2007,AAER-2722,2007-09-20,34-56484,Paul R. Venesky (CPA),https://www.sec.gov/files/litigation/admin/2007/34-56484.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2007&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2007/AAER-2722.pdf,data/raw/aaer/2007/AAER-2722.txt +2007,AAER-2721,2007-09-19,34-56470,"Press C. Southworth, CPA",https://www.sec.gov/files/litigation/admin/2007/34-56470.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2007&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2007/AAER-2721.pdf,data/raw/aaer/2007/AAER-2721.txt +2007,AAER-2720,2007-09-19,34-56469,"Robert M. Harbrecht, CPA and Brian R. Spires, CPA",https://www.sec.gov/files/litigation/admin/2007/34-56469.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2007&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2007/AAER-2720.pdf,data/raw/aaer/2007/AAER-2720.txt +2007,AAER-2719,2007-09-17,LR-20285,Linda Jones and Leslie H. Knox,https://www.sec.gov/enforcement-litigation/litigation-releases/lr-20285,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2007&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2007/AAER-2719.txt +2007,AAER-2718,2007-09-14,34-56445,"Barry M. Budilov, CPA",https://www.sec.gov/files/litigation/admin/2007/34-56445.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2007&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2007/AAER-2718.pdf,data/raw/aaer/2007/AAER-2718.txt +2007,AAER-2691,2007-09-13,34-56411,"F.X. Duffy & Co., Inc. and Kevin P. Duffy, CPA",https://www.sec.gov/files/litigation/admin/2007/34-56411.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2007&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2007/AAER-2691.pdf,data/raw/aaer/2007/AAER-2691.txt +2007,AAER-2690,2007-09-13,34-56410,"Forbush & Associates and Daniel J. Forbush, CPA",https://www.sec.gov/files/litigation/admin/2007/34-56410.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2007&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2007/AAER-2690.pdf,data/raw/aaer/2007/AAER-2690.txt +2007,AAER-2689,2007-09-13,34-56409,"David M. Winings, CPA, An Accountancy Corporation and David M. Winings, CPA",https://www.sec.gov/files/litigation/admin/2007/34-56409.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2007&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2007/AAER-2689.pdf,data/raw/aaer/2007/AAER-2689.txt +2007,AAER-2688,2007-09-13,34-56408,"Darilek, Butler & Co., P.C. and Robert F. Darilek, CPA",https://www.sec.gov/files/litigation/admin/2007/34-56408.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2007&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2007/AAER-2688.pdf,data/raw/aaer/2007/AAER-2688.txt +2007,AAER-2687,2007-09-13,34-56407,"Dan Clasby & Company and Daniel E. Clasby, CPA",https://www.sec.gov/files/litigation/admin/2007/34-56407.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2007&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2007/AAER-2687.pdf,data/raw/aaer/2007/AAER-2687.txt +2007,AAER-2686,2007-09-13,34-56406,"Charles R. Hunt, CPA, PA and Charles R. Hunt, CPA",https://www.sec.gov/files/litigation/admin/2007/34-56406.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2007&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2007/AAER-2686.pdf,data/raw/aaer/2007/AAER-2686.txt +2007,AAER-2685,2007-09-13,34-56405,"Charles J. Birnberg, CPA",https://www.sec.gov/files/litigation/admin/2007/34-56405.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2007&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2007/AAER-2685.pdf,data/raw/aaer/2007/AAER-2685.txt +2007,AAER-2684,2007-09-13,34-56404,"Bujan & Associates, Ltd. and Frank Bujan, CPA",https://www.sec.gov/files/litigation/admin/2007/34-56404.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2007&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2007/AAER-2684.pdf,data/raw/aaer/2007/AAER-2684.txt +2007,AAER-2683,2007-09-13,34-56403,"Bruce Redlin, CPA",https://www.sec.gov/files/litigation/admin/2007/34-56403.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2007&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2007/AAER-2683.pdf,data/raw/aaer/2007/AAER-2683.txt +2007,AAER-2682,2007-09-13,34-56402,"Bray & Associates CPA's, LLC and Arnold D. Bray, CPA",https://www.sec.gov/files/litigation/admin/2007/34-56402.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2007&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2007/AAER-2682.pdf,data/raw/aaer/2007/AAER-2682.txt +2007,AAER-2681,2007-09-13,34-56401,"Beutel Accountancy Corporation and Todd W. Beutel, CPA",https://www.sec.gov/files/litigation/admin/2007/34-56401.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2007&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2007/AAER-2681.pdf,data/raw/aaer/2007/AAER-2681.txt +2007,AAER-2680,2007-09-13,34-56400,"Berger, Apple & Associates, Ltd. and Mitchell S. Seifert, CPA",https://www.sec.gov/files/litigation/admin/2007/34-56400.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2007&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2007/AAER-2680.pdf,data/raw/aaer/2007/AAER-2680.txt +2007,AAER-2679,2007-09-13,34-56399,"Beckman Kirkland & Whitney; James M. Kirkland, CPA; and Robert J. Whitney, CPA",https://www.sec.gov/files/litigation/admin/2007/34-56399.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2007&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2007/AAER-2679.pdf,data/raw/aaer/2007/AAER-2679.txt +2007,AAER-2678,2007-09-13,34-56398,"Andrew M. Smith, CPA",https://www.sec.gov/files/litigation/admin/2007/34-56398.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2007&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2007/AAER-2678.pdf,data/raw/aaer/2007/AAER-2678.txt +2007,AAER-2707,2007-09-13,34-56427,Banker & Co. and Jitendra S. Banker,https://www.sec.gov/files/litigation/admin/2007/34-56427.pdf,https://www.sec.gov/files/litigation/admin/2007/34-56427-o.pdf,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2007&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2007/AAER-2707.pdf,data/raw/aaer/2007/AAER-2707.txt +2007,AAER-2706,2007-09-13,34-56426,"William E. Costello, CPA",https://www.sec.gov/files/litigation/admin/2007/34-56426.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2007&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2007/AAER-2706.pdf,data/raw/aaer/2007/AAER-2706.txt +2007,AAER-2705,2007-09-13,34-56425,"United Financial CPA PC and Anowar Hossain, CPA",https://www.sec.gov/files/litigation/admin/2007/34-56425.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2007&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2007/AAER-2705.pdf,data/raw/aaer/2007/AAER-2705.txt +2007,AAER-2704,2007-09-13,34-56424,"Sanford H. Feibusch, CPA, PC and Sanford H. Feibusch, CPA",https://www.sec.gov/files/litigation/admin/2007/34-56424.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2007&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2007/AAER-2704.pdf,data/raw/aaer/2007/AAER-2704.txt +2007,AAER-2703,2007-09-13,34-56423,"Reed & Taylor, CPAs, P.C. and Robert E. Reed, CPA",https://www.sec.gov/files/litigation/admin/2007/34-56423.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2007&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2007/AAER-2703.pdf,data/raw/aaer/2007/AAER-2703.txt +2007,AAER-2702,2007-09-13,34-56422,"Randy Simpson, CPA, P.C. and Randy R. Simpson, CPA",https://www.sec.gov/files/litigation/admin/2007/34-56422.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2007&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2007/AAER-2702.pdf,data/raw/aaer/2007/AAER-2702.txt +2007,AAER-2701,2007-09-13,34-56421,"Preferred Accounting Services, Inc. and Ana Costales, CPA",https://www.sec.gov/files/litigation/admin/2007/34-56421.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2007&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2007/AAER-2701.pdf,data/raw/aaer/2007/AAER-2701.txt +2007,AAER-2700,2007-09-13,34-56420,"Norman Stumacher, CPA",https://www.sec.gov/files/litigation/admin/2007/34-56420.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2007&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2007/AAER-2700.pdf,data/raw/aaer/2007/AAER-2700.txt +2007,AAER-2699,2007-09-13,34-56419,"Milner and Brock, CPA's and Stephen D. Milner, CPA",https://www.sec.gov/files/litigation/admin/2007/34-56419.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2007&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2007/AAER-2699.pdf,data/raw/aaer/2007/AAER-2699.txt +2007,AAER-2698,2007-09-13,34-56418,"Michael C. Lingerman, CPA",https://www.sec.gov/files/litigation/admin/2007/34-56418.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2007&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2007/AAER-2698.pdf,data/raw/aaer/2007/AAER-2698.txt +2007,AAER-2697,2007-09-13,34-56417,"McNeal, Williamson & Co. and Daniel L. Williamson, CPA",https://www.sec.gov/files/litigation/admin/2007/34-56417.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2007&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2007/AAER-2697.pdf,data/raw/aaer/2007/AAER-2697.txt +2007,AAER-2696,2007-09-13,34-56416,"Joseph Mao, CPA",https://www.sec.gov/files/litigation/admin/2007/34-56416.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2007&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2007/AAER-2696.pdf,data/raw/aaer/2007/AAER-2696.txt +2007,AAER-2695,2007-09-13,34-56415,"Isaac Gordon, CPA",https://www.sec.gov/files/litigation/admin/2007/34-56415.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2007&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2007/AAER-2695.pdf,data/raw/aaer/2007/AAER-2695.txt +2007,AAER-2694,2007-09-13,34-56414,"Henry Schiffer, CPA, An Accountancy Corporation and Henry Schiffer, CPA",https://www.sec.gov/files/litigation/admin/2007/34-56414.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2007&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2007/AAER-2694.pdf,data/raw/aaer/2007/AAER-2694.txt +2007,AAER-2693,2007-09-13,34-56413,"Henry L. Creel Co., Inc. and Henry L. Creel, CPA",https://www.sec.gov/files/litigation/admin/2007/34-56413.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2007&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2007/AAER-2693.pdf,data/raw/aaer/2007/AAER-2693.txt +2007,AAER-2692,2007-09-13,34-56412,"Harvey S. Weingard, CPA",https://www.sec.gov/files/litigation/admin/2007/34-56412.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2007&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2007/AAER-2692.pdf,data/raw/aaer/2007/AAER-2692.txt +2007,AAER-2717,2007-09-13,34-56438,Ferro Corporation and Anthony J. Maikut,https://www.sec.gov/files/litigation/admin/2007/34-56438.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2007&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2007/AAER-2717.pdf,data/raw/aaer/2007/AAER-2717.txt +2007,AAER-2716,2007-09-13,34-56436,"Richard E. Sellers, CPA, and Lester Rex Andersen, CPA",https://www.sec.gov/files/litigation/admin/2007/34-56436.pdf,https://www.sec.gov/files/litigation/admin/2007/34-56436-o.pdf,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2007&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2007/AAER-2716.pdf,data/raw/aaer/2007/AAER-2716.txt +2007,AAER-2715,2007-09-13,34-56435,"Story & Company, P.C. and Brian L. Story, CPA",https://www.sec.gov/files/litigation/admin/2007/34-56435.pdf,https://www.sec.gov/files/litigation/admin/2007/34-56435-o.pdf,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2007&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2007/AAER-2715.pdf,data/raw/aaer/2007/AAER-2715.txt +2007,AAER-2714,2007-09-13,34-56434,"Schuhalter Coughlin & Suozzo PC and Edward J. Suozzo, CPA",https://www.sec.gov/files/litigation/admin/2007/34-56434.pdf,https://www.sec.gov/files/litigation/admin/2007/34-56434-o.pdf,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2007&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2007/AAER-2714.pdf,data/raw/aaer/2007/AAER-2714.txt +2007,AAER-2713,2007-09-13,34-56433,"Michael Deutchman, CPA",https://www.sec.gov/files/litigation/admin/2007/34-56433.pdf,https://www.sec.gov/files/litigation/admin/2007/34-56433-o.pdf,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2007&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2007/AAER-2713.pdf,data/raw/aaer/2007/AAER-2713.txt +2007,AAER-2712,2007-09-13,34-56432,"Jay J. Shapiro, CPA, P.C. and Jay J. Shapiro, CPA",https://www.sec.gov/files/litigation/admin/2007/34-56432.pdf,https://www.sec.gov/files/litigation/admin/2007/34-56432-o.pdf,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2007&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2007/AAER-2712.pdf,data/raw/aaer/2007/AAER-2712.txt +2007,AAER-2711,2007-09-13,34-56431,"Halt, Buzas & Powell, Ltd., Wayne A. Powell, CPA, and Steven R. Halt, CPA",https://www.sec.gov/files/litigation/admin/2007/34-56431.pdf,https://www.sec.gov/files/litigation/admin/2007/34-56431-o.pdf,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2007&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2007/AAER-2711.pdf,data/raw/aaer/2007/AAER-2711.txt +2007,AAER-2710,2007-09-13,34-56430,"Frederick A. Kaden & Co. and Frederick A. Kaden, CPA",https://www.sec.gov/files/litigation/admin/2007/34-56430.pdf,https://www.sec.gov/files/litigation/admin/2007/34-56430-o.pdf,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2007&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2007/AAER-2710.pdf,data/raw/aaer/2007/AAER-2710.txt +2007,AAER-2709,2007-09-13,34-56429,"Choi Dow Ian Hong & Lee Accountancy Corporation and Ernest E. Dow, CPA",https://www.sec.gov/files/litigation/admin/2007/34-56429.pdf,https://www.sec.gov/files/litigation/admin/2007/34-56429-o.pdf,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2007&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2007/AAER-2709.pdf,data/raw/aaer/2007/AAER-2709.txt +2007,AAER-2708,2007-09-13,34-56428,"Carl S. Sanko, CPA",https://www.sec.gov/files/litigation/admin/2007/34-56428.pdf,https://www.sec.gov/files/litigation/admin/2007/34-56428-o.pdf,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2007&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2007/AAER-2708.pdf,data/raw/aaer/2007/AAER-2708.txt +2007,AAER-2676,2007-09-12,LR-20275,"Frank A. Dunn, Douglas C. Beatty, Michael J. Gollogly, MaryAnne E. Pahapill (a.k.a. Mary Anne Poland), Douglas A. Hamilton, Craig A. Johnson, James B. Kinney and Kenneth R.W. Taylor",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-20275,https://www.sec.gov/files/litigation/complaints/2007/comp20275.pdf,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2007&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2007/AAER-2676.txt +2007,AAER-2677,2007-09-12,34-56395,"David Heyman, CPA",https://www.sec.gov/files/litigation/admin/2007/34-56395.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2007&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2007/AAER-2677.pdf,data/raw/aaer/2007/AAER-2677.txt +2007,AAER-2675,2007-09-06,34-56366,Dean A. Nichols,https://www.sec.gov/files/litigation/admin/2007/34-56366.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2007&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2007/AAER-2675.pdf,data/raw/aaer/2007/AAER-2675.txt +2007,AAER-2674,2007-09-05,LR-20266,Saks Incorporated,https://www.sec.gov/enforcement-litigation/litigation-releases/lr-20266,https://www.sec.gov/files/litigation/complaints/2007/comp20266.pdf,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2007&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2007/AAER-2674.txt +2007,AAER-2673,2007-08-30,LR-20261,"Integrated Electrical Services, Inc., Herbert R. Allen, Richard L. China, Thomas E. Stalvey, Ernest P. Breaux, James M. Calcote, and J. Carl Cannon",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-20261,https://www.sec.gov/files/litigation/admin/2007/34-56341.pdf,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2007&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2007/AAER-2673.txt +2007,AAER-2672,2007-08-30,34-56341,"David A. Miller, CPA",https://www.sec.gov/files/litigation/admin/2007/34-56341.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2007&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2007/AAER-2672.pdf,data/raw/aaer/2007/AAER-2672.txt +2007,AAER-2671,2007-08-30,34-56340,"David R. Decker, CPA",https://www.sec.gov/files/litigation/admin/2007/34-56340.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2007&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2007/AAER-2671.pdf,data/raw/aaer/2007/AAER-2671.txt +2007,AAER-2670,2007-08-29,34-56334,Ilona Kay Collins,https://www.sec.gov/files/litigation/admin/2007/34-56334.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2007&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2007/AAER-2670.pdf,data/raw/aaer/2007/AAER-2670.txt +2007,AAER-2669,2007-08-22,34-56301,"Kenneth W. DiFonzo, CPA",https://www.sec.gov/files/litigation/admin/2007/34-56301.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2007&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2007/AAER-2669.pdf,data/raw/aaer/2007/AAER-2669.txt +2007,AAER-2668,2007-08-13,34-56242,"Kevin Hall, CPA, and Rosemary Meyer, CPA",https://www.sec.gov/files/litigation/admin/2007/34-56242.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2007&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2007/AAER-2668.pdf,data/raw/aaer/2007/AAER-2668.txt +2007,AAER-2666,2007-08-09,LR-20233,"Thomas Fisher, Kathleen Halloran, and George Behrens",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-20233,https://www.sec.gov/files/litigation/complaints/2007/comp20233.pdf,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2007&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2007/AAER-2666.txt +2007,AAER-2667,2007-08-09,34-56230,"Jerry Kent Castleman, CPA",https://www.sec.gov/files/litigation/admin/2007/34-56230.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2007&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2007/AAER-2667.pdf,data/raw/aaer/2007/AAER-2667.txt +2007,AAER-2665,2007-08-08,LR-20231,"Michael, Adest & Blumenkrantz, P.C., David Michael, CPA, and Paul Adest, CPA;",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-20231,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2007&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2007/AAER-2665.txt +2007,AAER-2664,2007-08-07,LR-20227,First BanCorp,https://www.sec.gov/enforcement-litigation/litigation-releases/lr-20227,https://www.sec.gov/files/litigation/complaints/2007/comp20227.pdf,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2007&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2007/AAER-2664.txt +2007,AAER-2663,2007-08-06,LR-20225,Jerry K. Castleman and Kathleen M. Lynn,https://www.sec.gov/enforcement-litigation/litigation-releases/lr-20225,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2007&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2007/AAER-2663.txt +2007,AAER-2662,2007-08-01,LR-20221,Carole D. Argo,https://www.sec.gov/enforcement-litigation/litigation-releases/lr-20221,https://www.sec.gov/files/litigation/complaints/2007/comp20221.pdf,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2007&month=All&order=field_publish_date&sort=desc&page=1,listing_row,,data/raw/aaer/2007/AAER-2662.txt +2007,AAER-2661,2007-08-01,LR-20219,"Integrated Silicon Solution, Inc. and Gary L. Fischer",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-20219,https://www.sec.gov/files/litigation/complaints/2007/comp20219.pdf,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2007&month=All&order=field_publish_date&sort=desc&page=1,listing_row,,data/raw/aaer/2007/AAER-2661.txt +2007,AAER-2660,2007-07-31,33-8827|34-56170,"Aspen Technology, Inc.",https://www.sec.gov/files/litigation/admin/2007/33-8827.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2007&month=All&order=field_publish_date&sort=desc&page=1,listing_row,data/raw/aaer/2007/AAER-2660.pdf,data/raw/aaer/2007/AAER-2660.txt +2007,AAER-2659,2007-07-30,LR-20217,Dean A. Nichols,https://www.sec.gov/enforcement-litigation/litigation-releases/lr-20217,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2007&month=All&order=field_publish_date&sort=desc&page=1,listing_row,,data/raw/aaer/2007/AAER-2659.txt +2007,AAER-2654,2007-07-26,LR-20212,"Cardinal Health, Inc.",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-20212,https://www.sec.gov/files/litigation/complaints/2007/comp20212.pdf,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2007&month=All&order=field_publish_date&sort=desc&page=1,listing_row,,data/raw/aaer/2007/AAER-2654.txt +2007,AAER-2657,2007-07-26,LR-20214,"Delta & Pine Land Company and Turk Deltapine, Inc.",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-20214,https://www.sec.gov/files/litigation/complaints/2007/comp20214.pdf|https://www.sec.gov/files/litigation/admin/2007/34-56138.pdf,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2007&month=All&order=field_publish_date&sort=desc&page=1,listing_row,,data/raw/aaer/2007/AAER-2657.txt +2007,AAER-2658,2007-07-26,34-56138,"Delta & Pine Land Company and Turk Deltapine, Inc.",https://www.sec.gov/files/litigation/admin/2007/34-56138.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2007&month=All&order=field_publish_date&sort=desc&page=1,listing_row,data/raw/aaer/2007/AAER-2658.pdf,data/raw/aaer/2007/AAER-2658.txt +2007,AAER-2656,2007-07-26,34-56137,"Patrick E. Chew, CPA",https://www.sec.gov/files/litigation/admin/2007/34-56137.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2007&month=All&order=field_publish_date&sort=desc&page=1,listing_row,data/raw/aaer/2007/AAER-2656.pdf,data/raw/aaer/2007/AAER-2656.txt +2007,AAER-2655,2007-07-26,34-56136,Anne M. Pember,https://www.sec.gov/files/litigation/admin/2007/34-56136.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2007&month=All&order=field_publish_date&sort=desc&page=1,listing_row,data/raw/aaer/2007/AAER-2655.pdf,data/raw/aaer/2007/AAER-2655.txt +2007,AAER-2652,2007-07-25,LR-20206,"ConAgra Foods, Inc.",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-20206,https://www.sec.gov/files/litigation/complaints/2007/comp20206.pdf,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2007&month=All&order=field_publish_date&sort=desc&page=1,listing_row,,data/raw/aaer/2007/AAER-2652.txt +2007,AAER-2653,2007-07-25,LR-20210,Robert J. Therrien,https://www.sec.gov/enforcement-litigation/litigation-releases/lr-20210,https://www.sec.gov/files/litigation/complaints/2007/comp20210.pdf,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2007&month=All&order=field_publish_date&sort=desc&page=1,listing_row,,data/raw/aaer/2007/AAER-2653.txt +2007,AAER-2650,2007-07-24,LR-20204,John C. Charters and Richard E. Fresia,https://www.sec.gov/enforcement-litigation/litigation-releases/lr-20204,https://www.sec.gov/files/litigation/complaints/2007/comp20204-fresia.pdf,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2007&month=All&order=field_publish_date&sort=desc&page=1,listing_row,,data/raw/aaer/2007/AAER-2650.txt +2007,AAER-2651,2007-07-24,34-56123,"Ayal Rosenthal, CPA",https://www.sec.gov/files/litigation/admin/2007/34-56123.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2007&month=All&order=field_publish_date&sort=desc&page=1,listing_row,data/raw/aaer/2007/AAER-2651.pdf,data/raw/aaer/2007/AAER-2651.txt +2007,AAER-2649,2007-07-19,LR-20202,"David C. Drummond, John P. Hayes, and Patrick E. Murphy, and Patrick T. Chew",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-20202,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2007&month=All&order=field_publish_date&sort=desc&page=1,listing_row,,data/raw/aaer/2007/AAER-2649.txt +2007,AAER-2647,2007-07-19,34-56104,Ernst & Young Chartered Accountants and Denis O'Hogan,https://www.sec.gov/files/litigation/admin/2007/34-56104.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2007&month=All&order=field_publish_date&sort=desc&page=1,listing_row,data/raw/aaer/2007/AAER-2647.pdf,data/raw/aaer/2007/AAER-2647.txt +2007,AAER-2648,2007-07-19,34-56105,"David C. Drummond, John P. Hayes, and Patrick E. Murphy",https://www.sec.gov/files/litigation/admin/2007/34-56105.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2007&month=All&order=field_publish_date&sort=desc&page=1,listing_row,data/raw/aaer/2007/AAER-2648.pdf,data/raw/aaer/2007/AAER-2648.txt +2007,AAER-2641,2007-07-18,LR-20197,Lorine Sweeney and Gary Scherping; Ilona Kay Collin; David Eric Nesvisky; Robert Allen Diehl; Madhavan Sivathanu Pillai,https://www.sec.gov/enforcement-litigation/litigation-releases/lr-20197,https://www.sec.gov/files/litigation/complaints/2007/comp20197-sweeney.pdf|https://www.sec.gov/files/litigation/complaints/2007/comp20197-collins.pdf|https://www.sec.gov/files/litigation/complaints/2007/comp20197-nesvisky.pdf|https://www.sec.gov/files/litigation/complaints/2007/comp20197-diehl.pdf|https://www.sec.gov/files/litigation/complaints/2007/comp20197-pillai.pdf|https://www.sec.gov/files/litigation/admin/2007/33-8825.pdf|https://www.sec.gov/files/litigation/admin/2007/34-56083.pdf|https://www.sec.gov/files/litigation/admin/2007/34-56084.pdf,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2007&month=All&order=field_publish_date&sort=desc&page=1,listing_row,,data/raw/aaer/2007/AAER-2641.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-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-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-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-2638,2007-07-16,34-56080,"Richard R. Hylland, CPA",https://www.sec.gov/files/litigation/admin/2007/34-56080.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2007&month=All&order=field_publish_date&sort=desc&page=1,listing_row,data/raw/aaer/2007/AAER-2638.pdf,data/raw/aaer/2007/AAER-2638.txt +2007,AAER-2637,2007-07-16,34-56079,"Kurt D. Whitesel, CPA",https://www.sec.gov/files/litigation/admin/2007/34-56079.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2007&month=All&order=field_publish_date&sort=desc&page=1,listing_row,data/raw/aaer/2007/AAER-2637.pdf,data/raw/aaer/2007/AAER-2637.txt +2007,AAER-2636,2007-07-16,34-56078,"Kipp D. Orme, CPA",https://www.sec.gov/files/litigation/admin/2007/34-56078.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2007&month=All&order=field_publish_date&sort=desc&page=1,listing_row,data/raw/aaer/2007/AAER-2636.pdf,data/raw/aaer/2007/AAER-2636.txt +2007,AAER-2634,2007-07-13,34-56066,B. J. Thomas,https://www.sec.gov/files/litigation/admin/2007/34-56066.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2007&month=All&order=field_publish_date&sort=desc&page=1,listing_row,data/raw/aaer/2007/AAER-2634.pdf,data/raw/aaer/2007/AAER-2634.txt +2007,AAER-2635,2007-07-13,34-56074,Paul Kearney,https://www.sec.gov/files/litigation/admin/2007/34-56074.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2007&month=All&order=field_publish_date&sort=desc&page=1,listing_row,data/raw/aaer/2007/AAER-2635.pdf,data/raw/aaer/2007/AAER-2635.txt +2007,AAER-2633,2007-07-12,LR-20193,"Michael F. Shanahan, Sr., et al.",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-20193,https://www.sec.gov/files/litigation/complaints/2007/comp20193.pdf,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2007&month=All&order=field_publish_date&sort=desc&page=1,listing_row,,data/raw/aaer/2007/AAER-2633.txt +2007,AAER-2632,2007-07-09,LR-20185,"Brightpoint, Inc., American International Group, Inc., Phillip Bounsall, John Delaney and Timothy Harcharik",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-20185,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2007&month=All&order=field_publish_date&sort=desc&page=1,listing_row,,data/raw/aaer/2007/AAER-2632.txt +2007,AAER-2630,2007-07-02,LR-20177,"Chancellor Corporation, et al.",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-20177,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2007&month=All&order=field_publish_date&sort=desc&page=1,listing_row,,data/raw/aaer/2007/AAER-2630.txt +2007,AAER-2631,2007-07-02,LR-20178,"Mark Leslie, Kenneth E. Lonchar, Paul A. Sallaberry, Michael M. Cully and Douglas S. Newton",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-20178,https://www.sec.gov/files/litigation/complaints/2007/comp20178.pdf,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2007&month=All&order=field_publish_date&sort=desc&page=1,listing_row,,data/raw/aaer/2007/AAER-2631.txt +2007,AAER-2625,2007-06-29,LR-20173,Michael W. Sulfridge,https://www.sec.gov/enforcement-litigation/litigation-releases/lr-20173,https://www.sec.gov/files/litigation/complaints/2007/comp20173.pdf,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2007&month=All&order=field_publish_date&sort=desc&page=1,listing_row,,data/raw/aaer/2007/AAER-2625.txt +2007,AAER-2629,2007-06-29,LR-20176,"James P. O'Donnell, Jay D. Bolding and Debra L. Keith; Kenneth W. DiFonzo; Dwight J. Goslee and Harry J. Hill",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-20176,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2007&month=All&order=field_publish_date&sort=desc&page=1,listing_row,,data/raw/aaer/2007/AAER-2629.txt +2007,AAER-2628,2007-06-29,34-55996,Dwight J. Goslee and Harry J. Hill,https://www.sec.gov/files/litigation/admin/2007/34-55996.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2007&month=All&order=field_publish_date&sort=desc&page=1,listing_row,data/raw/aaer/2007/AAER-2628.pdf,data/raw/aaer/2007/AAER-2628.txt +2007,AAER-2626,2007-06-29,33-8815|34-55982,"CVS Caremark Corporation, Philip C. Galbo, and Larry Solberg",https://www.sec.gov/files/litigation/admin/2007/33-8815.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2007&month=All&order=field_publish_date&sort=desc&page=1,listing_row,data/raw/aaer/2007/AAER-2626.pdf,data/raw/aaer/2007/AAER-2626.txt +2007,AAER-2627,2007-06-29,34-55987,"Kevin Hall, CPA and Rosemary Meyer, CPA",https://www.sec.gov/files/litigation/opinions/2007/34-55987.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2007&month=All&order=field_publish_date&sort=desc&page=1,listing_row,data/raw/aaer/2007/AAER-2627.pdf,data/raw/aaer/2007/AAER-2627.txt +2007,AAER-2624,2007-06-25,LR-20166,Kevin B. Collins,https://www.sec.gov/enforcement-litigation/litigation-releases/lr-20166,https://www.sec.gov/files/litigation/complaints/2007/comp20166.pdf|https://www.sec.gov/files/litigation/admin/2007/34-55954.pdf,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2007&month=All&order=field_publish_date&sort=desc&page=1,listing_row,,data/raw/aaer/2007/AAER-2624.txt +2007,AAER-2623,2007-06-25,34-55954,International Business Machines Corporation,https://www.sec.gov/files/litigation/admin/2007/34-55954.pdf,https://www.sec.gov/files/litigation/litreleases/2007/lr20166.htm,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2007&month=All&order=field_publish_date&sort=desc&page=1,listing_row,data/raw/aaer/2007/AAER-2623.pdf,data/raw/aaer/2007/AAER-2623.txt +2007,AAER-2621,2007-06-22,LR-20163,Graham,https://www.sec.gov/enforcement-litigation/litigation-releases/lr-20163,https://www.sec.gov/files/litigation/complaints/2007/comp20163.pdf,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2007&month=All&order=field_publish_date&sort=desc&page=1,listing_row,,data/raw/aaer/2007/AAER-2621.txt +2007,AAER-2622,2007-06-22,LR-20164,"Forman, et al.",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-20164,https://www.sec.gov/files/litigation/complaints/2007/comp20164.pdf,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2007&month=All&order=field_publish_date&sort=desc&page=1,listing_row,,data/raw/aaer/2007/AAER-2622.txt +2007,AAER-2619,2007-06-20,LR-20159,Jeffrey McMahon,https://www.sec.gov/enforcement-litigation/litigation-releases/lr-20159,https://www.sec.gov/files/litigation/complaints/2007/comp20159.pdf,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2007&month=All&order=field_publish_date&sort=desc&page=1,listing_row,,data/raw/aaer/2007/AAER-2619.txt +2007,AAER-2620,2007-06-20,34-55933,Cambrex Corporation,https://www.sec.gov/files/litigation/admin/2007/34-55933.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2007&month=All&order=field_publish_date&sort=desc&page=1,listing_row,data/raw/aaer/2007/AAER-2620.pdf,data/raw/aaer/2007/AAER-2620.txt +2007,AAER-2618,2007-06-20,34-55931,Allied Capital Corporation,https://www.sec.gov/files/litigation/admin/2007/34-55931.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2007&month=All&order=field_publish_date&sort=desc&page=1,listing_row,data/raw/aaer/2007/AAER-2618.pdf,data/raw/aaer/2007/AAER-2618.txt +2007,AAER-2617,2007-06-18,LR-20156,Tom Shanahan and Clem Hannon,https://www.sec.gov/enforcement-litigation/litigation-releases/lr-20156,https://www.sec.gov/files/litigation/complaints/2007/comp20156.pdf,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2007&month=All&order=field_publish_date&sort=desc&page=1,listing_row,,data/raw/aaer/2007/AAER-2617.txt +2007,AAER-2615,2007-06-08,34-55887,"Raymond L. Mathiasen, CPA",https://www.sec.gov/files/litigation/admin/2007/34-55887.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2007&month=All&order=field_publish_date&sort=desc&page=1,listing_row,data/raw/aaer/2007/AAER-2615.pdf,data/raw/aaer/2007/AAER-2615.txt +2007,AAER-2616,2007-06-05,34-55858,International Business Machines Corporation,https://www.sec.gov/files/litigation/admin/2007/34-55858.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2007&month=All&order=field_publish_date&sort=desc&page=1,listing_row,data/raw/aaer/2007/AAER-2616.pdf,data/raw/aaer/2007/AAER-2616.txt +2007,AAER-2614,2007-06-01,LR-20138,"Joseph P. Nacchio, Robert S. Woodruff, Robin R. Szeliga, Afshin Mohebbi, James J. Kozlowski and Frank T. Noyes",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-20138,https://www.sec.gov/files/litigation/complaints/2007/comp20138.pdf|https://www.sec.gov/files/litigation/admin/2007/34-55842.pdf,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2007&month=All&order=field_publish_date&sort=desc&page=1,listing_row,,data/raw/aaer/2007/AAER-2614.txt +2007,AAER-2613,2007-06-01,34-55842,Robin R. Szeliga (CPA),https://www.sec.gov/files/litigation/admin/2007/34-55842.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2007&month=All&order=field_publish_date&sort=desc&page=1,listing_row,data/raw/aaer/2007/AAER-2613.pdf,data/raw/aaer/2007/AAER-2613.txt +2007,AAER-2611,2007-05-23,LR-20125,"The BISYS Group, Inc.",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-20125,https://www.sec.gov/files/litigation/complaints/2007/comp20125.pdf,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2007&month=All&order=field_publish_date&sort=desc&page=1,listing_row,,data/raw/aaer/2007/AAER-2611.txt +2007,AAER-2612,2007-05-23,LR-20126,Arthur A. Goodwin,https://www.sec.gov/enforcement-litigation/litigation-releases/lr-20126,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2007&month=All&order=field_publish_date&sort=desc&page=1,listing_row,,data/raw/aaer/2007/AAER-2612.txt +2007,AAER-2610,2007-05-22,LR-20124,Gerald H. Levine and Marie A. Levine,https://www.sec.gov/enforcement-litigation/litigation-releases/lr-20124,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2007&month=All&order=field_publish_date&sort=desc&page=1,listing_row,,data/raw/aaer/2007/AAER-2610.txt +2007,AAER-2609,2007-05-14,LR-20114,Gayle Spence Luacaw,https://www.sec.gov/enforcement-litigation/litigation-releases/lr-20114,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2007&month=All&order=field_publish_date&sort=desc&page=1,listing_row,,data/raw/aaer/2007/AAER-2609.txt +2007,AAER-2608,2007-05-10,LR-20110,"Penthouse International, Inc., Charles Samel and Jason Galanis",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-20110,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2007&month=All&order=field_publish_date&sort=desc&page=1,listing_row,,data/raw/aaer/2007/AAER-2608.txt +2007,AAER-2607,2007-05-08,34-55725,"Motorola, Inc.",https://www.sec.gov/files/litigation/admin/2007/34-55725.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2007&month=All&order=field_publish_date&sort=desc&page=1,listing_row,data/raw/aaer/2007/AAER-2607.pdf,data/raw/aaer/2007/AAER-2607.txt +2007,AAER-2606,2007-05-03,LR-20104,Gary V. Morris,https://www.sec.gov/enforcement-litigation/litigation-releases/lr-20104,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2007&month=All&order=field_publish_date&sort=desc&page=1,listing_row,,data/raw/aaer/2007/AAER-2606.txt +2007,AAER-2604,2007-05-02,LR-20100,"Capitol Distributing, LLC and Terry M. Phillips",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-20100,https://www.sec.gov/files/litigation/complaints/2007/comp20100.pdf|https://www.sec.gov/files/litigation/admin/2007/34-55696.pdf,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2007&month=All&order=field_publish_date&sort=desc&page=1,listing_row,,data/raw/aaer/2007/AAER-2604.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-2603,2007-04-30,LR-20096,"Richard D. Power, Edward Federman, and Richard J. ""Skip"" Heger",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-20096,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2007&month=All&order=field_publish_date&sort=desc&page=1,listing_row,,data/raw/aaer/2007/AAER-2603.txt +2007,AAER-2602,2007-04-26,LR-20094,Baker Hughes Incorporated and Roy Fearnley,https://www.sec.gov/enforcement-litigation/litigation-releases/lr-20094,https://www.sec.gov/files/litigation/complaints/2007/comp20094.pdf,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2007&month=All&order=field_publish_date&sort=desc&page=1,listing_row,,data/raw/aaer/2007/AAER-2602.txt +2007,AAER-2601,2007-04-25,LR-20091,"Merle D. Lewis, Richard R. Hylland, Kipp D. Orme, and Kurt D. Whitesel",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-20091,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2007&month=All&order=field_publish_date&sort=desc&page=1,listing_row,,data/raw/aaer/2007/AAER-2601.txt +2007,AAER-2600,2007-04-25,LR-20089,"Cosmo Corigliano, Anne M. Pember, Casper Sabatino, and Kevin T. Kearney, Defendants, and Agnes T. Corigliano, Carleton H. Pember IV, and Mary Louise Scully, Relief Defendants",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-20089,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2007&month=All&order=field_publish_date&sort=desc&page=1,listing_row,,data/raw/aaer/2007/AAER-2600.txt +2007,AAER-2599,2007-04-23,LR-20084,Richard M. Scrushy,https://www.sec.gov/enforcement-litigation/litigation-releases/lr-20084,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2007&month=All&order=field_publish_date&sort=desc&page=1,listing_row,,data/raw/aaer/2007/AAER-2599.txt +2007,AAER-2598,2007-04-20,LR-20083,Bernard Shinder,https://www.sec.gov/enforcement-litigation/litigation-releases/lr-20083,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2007&month=All&order=field_publish_date&sort=desc&page=1,listing_row,,data/raw/aaer/2007/AAER-2598.txt +2007,AAER-2597,2007-04-19,LR-20082,Sanjay Kumar and Stephen Richards,https://www.sec.gov/enforcement-litigation/litigation-releases/lr-20082,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2007&month=All&order=field_publish_date&sort=desc&page=1,listing_row,,data/raw/aaer/2007/AAER-2597.txt +2007,AAER-2596,2007-04-12,34-55623,Lesley Don Cole (CPA),https://www.sec.gov/files/litigation/admin/2007/34-55623.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2007&month=All&order=field_publish_date&sort=desc&page=1,listing_row,data/raw/aaer/2007/AAER-2596.pdf,data/raw/aaer/2007/AAER-2596.txt +2007,AAER-2595,2007-04-12,34-55622,Jimmy Lynn Bradley,https://www.sec.gov/files/litigation/admin/2007/34-55622.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2007&month=All&order=field_publish_date&sort=desc&page=1,listing_row,data/raw/aaer/2007/AAER-2595.pdf,data/raw/aaer/2007/AAER-2595.txt +2007,AAER-2594,2007-04-09,34-55603,Lindsey P. Vinson,https://www.sec.gov/files/litigation/admin/2007/34-55603.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2007&month=All&order=field_publish_date&sort=desc&page=1,listing_row,data/raw/aaer/2007/AAER-2594.pdf,data/raw/aaer/2007/AAER-2594.txt +2007,AAER-2593,2007-04-05,34-55587,"Myron F. Olesnyckyj, Esq.",https://www.sec.gov/files/litigation/admin/2007/34-55587.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2007&month=All&order=field_publish_date&sort=desc&page=1,listing_row,data/raw/aaer/2007/AAER-2593.pdf,data/raw/aaer/2007/AAER-2593.txt +2007,AAER-2592,2007-04-03,LR-20068,Jimmy Lynn Bradley and Lesley Don Cole,https://www.sec.gov/enforcement-litigation/litigation-releases/lr-20068,https://www.sec.gov/files/litigation/complaints/2007/comp20068.pdf,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2007&month=All&order=field_publish_date&sort=desc&page=1,listing_row,,data/raw/aaer/2007/AAER-2592.txt +2007,AAER-2589,2007-04-02,LR-20064,"Martin E. Kenney, Jr.",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-20064,https://www.sec.gov/files/litigation/complaints/2007/comp20064.pdf,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2007&month=All&order=field_publish_date&sort=desc&page=1,listing_row,,data/raw/aaer/2007/AAER-2589.txt +2007,AAER-2591,2007-04-02,LR-20067,"Tenet Healthcare Corporation, David L. Dennis, Thomas B. Mackey, Christi R. Sulzbach, and Raymond L. Mathiasen",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-20067,https://www.sec.gov/files/litigation/complaints/2007/comp20067.pdf,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2007&month=All&order=field_publish_date&sort=desc&page=1,listing_row,,data/raw/aaer/2007/AAER-2591.txt +2007,AAER-2590,2007-04-02,34-55568,Danny Edward Moudy,https://www.sec.gov/files/litigation/admin/2007/34-55568.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2007&month=All&order=field_publish_date&sort=desc&page=1,listing_row,data/raw/aaer/2007/AAER-2590.pdf,data/raw/aaer/2007/AAER-2590.txt +2007,AAER-2586,2007-03-29,LR-20059,David McQuillin,https://www.sec.gov/enforcement-litigation/litigation-releases/lr-20059,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2007&month=All&order=field_publish_date&sort=desc&page=1,listing_row,,data/raw/aaer/2007/AAER-2586.txt +2007,AAER-2588,2007-03-29,34-55556,"Atlas Air Worldwide Holdings, Inc.",https://www.sec.gov/files/litigation/admin/2007/34-55556.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2007&month=All&order=field_publish_date&sort=desc&page=1,listing_row,data/raw/aaer/2007/AAER-2588.pdf,data/raw/aaer/2007/AAER-2588.txt +2007,AAER-2587,2007-03-29,34-55554,"Amber Schatz, CPA",https://www.sec.gov/files/litigation/admin/2007/34-55554.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2007&month=All&order=field_publish_date&sort=desc&page=1,listing_row,data/raw/aaer/2007/AAER-2587.pdf,data/raw/aaer/2007/AAER-2587.txt +2007,AAER-2584,2007-03-28,LR-20058,Jordan H. Mintz and Rex R. Rogers,https://www.sec.gov/enforcement-litigation/litigation-releases/lr-20058,https://www.sec.gov/files/litigation/complaints/2007/comp20058.pdf,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2007&month=All&order=field_publish_date&sort=desc&page=1,listing_row,,data/raw/aaer/2007/AAER-2584.txt +2007,AAER-2585,2007-03-28,34-55551,"Edward S. Pliner, CPA",https://www.sec.gov/files/litigation/admin/2007/34-55551.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2007&month=All&order=field_publish_date&sort=desc&page=1,listing_row,data/raw/aaer/2007/AAER-2585.pdf,data/raw/aaer/2007/AAER-2585.txt +2007,AAER-2583,2007-03-27,LR-20056,Myron F. Olesnyckyj,https://www.sec.gov/enforcement-litigation/litigation-releases/lr-20056,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2007&month=All&order=field_publish_date&sort=desc&page=1,listing_row,,data/raw/aaer/2007/AAER-2583.txt +2007,AAER-2581,2007-03-26,LR-20055,"Collins & Aikman Corporation, David A. Stockman, J. Michael Stepp, Gerald E. Jones, David R. Cosgrove, John G. Galante, Elkin B. McCallum, Paul C. Barnaba, Christopher M. Williams and Thomas V. Gougherty",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-20055,https://www.sec.gov/files/litigation/complaints/2007/comp20055.pdf,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2007&month=All&order=field_publish_date&sort=desc&page=1,listing_row,,data/raw/aaer/2007/AAER-2581.txt +2007,AAER-2580,2007-03-26,34-55523,Ernst & Young LLP,https://www.sec.gov/files/litigation/admin/2007/34-55523.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2007&month=All&order=field_publish_date&sort=desc&page=1,listing_row,data/raw/aaer/2007/AAER-2580.pdf,data/raw/aaer/2007/AAER-2580.txt +2007,AAER-2582,2007-03-16,LR-20043,"Conrad M. Black, F. David Radler and Hollinger Inc.",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-20043,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2007&month=All&order=field_publish_date&sort=desc&page=1,listing_row,,data/raw/aaer/2007/AAER-2582.txt +2007,AAER-2577,2007-03-15,LR-20041,"Franklyn A. Caine, Edward S. Pliner, and James E. Gray",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-20041,https://www.sec.gov/files/litigation/complaints/2007/comp20041fac.pdf|https://www.sec.gov/files/litigation/complaints/2007/comp20041esp.pdf|https://www.sec.gov/files/litigation/complaints/2007/comp20041jeg.pdf,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2007&month=All&order=field_publish_date&sort=desc&page=1,listing_row,,data/raw/aaer/2007/AAER-2577.txt +2007,AAER-2578,2007-03-15,33-8790|34-55476,Franklyn A. Caine,https://www.sec.gov/files/litigation/admin/2007/33-8790.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2007&month=All&order=field_publish_date&sort=desc&page=1,listing_row,data/raw/aaer/2007/AAER-2578.pdf,data/raw/aaer/2007/AAER-2578.txt +2007,AAER-2576,2007-03-12,LR-20036,"Frank A. Dunn, Douglas C. Beatty, Michael J. Gollogly and MaryAnne E. Pahapill (a.k.a. Mary Anne Poland)",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-20036,https://www.sec.gov/files/litigation/complaints/2007/comp20036.pdf,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2007&month=All&order=field_publish_date&sort=desc&page=1,listing_row,,data/raw/aaer/2007/AAER-2576.txt +2007,AAER-2574,2007-03-09,34-55432,Steven J. Landmann,https://www.sec.gov/files/litigation/admin/2007/34-55432.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2007&month=All&order=field_publish_date&sort=desc&page=1,listing_row,data/raw/aaer/2007/AAER-2574.pdf,data/raw/aaer/2007/AAER-2574.txt +2007,AAER-2575,2007-03-09,34-55434,C. Burt Duren,https://www.sec.gov/files/litigation/admin/2007/34-55434.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2007&month=All&order=field_publish_date&sort=desc&page=1,listing_row,data/raw/aaer/2007/AAER-2575.pdf,data/raw/aaer/2007/AAER-2575.txt +2007,AAER-2573,2007-03-07,34-55416,NorthWestern Corporation,https://www.sec.gov/files/litigation/admin/2007/34-55416.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2007&month=All&order=field_publish_date&sort=desc&page=1,listing_row,data/raw/aaer/2007/AAER-2573.pdf,data/raw/aaer/2007/AAER-2573.txt +2007,AAER-2572,2007-03-06,LR-20029,Charles Michael Martin,https://www.sec.gov/enforcement-litigation/litigation-releases/lr-20029,https://www.sec.gov/files/litigation/complaints/2007/comp20029.pdf,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2007&month=All&order=field_publish_date&sort=desc&page=1,listing_row,,data/raw/aaer/2007/AAER-2572.txt +2007,AAER-2570,2007-03-02,34-55384,John Paul Orr,https://www.sec.gov/files/litigation/admin/2007/34-55384.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2007&month=All&order=field_publish_date&sort=desc&page=1,listing_row,data/raw/aaer/2007/AAER-2570.pdf,data/raw/aaer/2007/AAER-2570.txt +2007,AAER-2569,2007-03-02,34-55383,David C. Kirkpatrick,https://www.sec.gov/files/litigation/admin/2007/34-55383.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2007&month=All&order=field_publish_date&sort=desc&page=1,listing_row,data/raw/aaer/2007/AAER-2569.pdf,data/raw/aaer/2007/AAER-2569.txt +2007,AAER-2568,2007-03-01,LR-20025,"Leonard M. Snyder, H. Dane Reynolds, C. Burt Duren, and Carey Johnson",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-20025,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2007&month=All&order=field_publish_date&sort=desc&page=1,listing_row,,data/raw/aaer/2007/AAER-2568.txt +2007,AAER-2567,2007-02-28,LR-20020,Kent H. Roberts,https://www.sec.gov/enforcement-litigation/litigation-releases/lr-20020,https://www.sec.gov/files/litigation/complaints/2007/comp20020.pdf,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2007&month=All&order=field_publish_date&sort=desc&page=1,listing_row,,data/raw/aaer/2007/AAER-2567.txt +2007,AAER-2566,2007-02-27,34-55359,"Robert A. Ness, Jr.",https://www.sec.gov/files/litigation/admin/2007/34-55359.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2007&month=All&order=field_publish_date&sort=desc&page=1,listing_row,data/raw/aaer/2007/AAER-2566.pdf,data/raw/aaer/2007/AAER-2566.txt +2007,AAER-2565,2007-02-26,LR-20019,Matthew E. Kopsky and Ronald W. Davis,https://www.sec.gov/enforcement-litigation/litigation-releases/lr-20019,https://www.sec.gov/files/litigation/complaints/2007/comp20019.pdf,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2007&month=All&order=field_publish_date&sort=desc&page=1,listing_row,,data/raw/aaer/2007/AAER-2565.txt +2007,AAER-2562,2007-02-21,LR-20008,Veritas Software Corporation,https://www.sec.gov/enforcement-litigation/litigation-releases/lr-20008,https://www.sec.gov/files/litigation/complaints/2007/comp20008.pdf,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2007&month=All&order=field_publish_date&sort=desc&page=1,listing_row,,data/raw/aaer/2007/AAER-2562.txt +2007,AAER-2563,2007-02-21,LR-20009,"Bennett Environmental, Inc., John A. Bennett, Robert P.G. Griffiths and Richard L. Stern",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-20009,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2007&month=All&order=field_publish_date&sort=desc&page=1,listing_row,,data/raw/aaer/2007/AAER-2563.txt +2007,AAER-2564,2007-02-21,34-55324,Anthony L. Hurley,https://www.sec.gov/files/litigation/admin/2007/34-55324.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2007&month=All&order=field_publish_date&sort=desc&page=1,listing_row,data/raw/aaer/2007/AAER-2564.pdf,data/raw/aaer/2007/AAER-2564.txt +2007,AAER-2561,2007-02-16,LR-20006,"Keith G. Baxter, et. al.",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-20006,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2007&month=All&order=field_publish_date&sort=desc&page=1,listing_row,,data/raw/aaer/2007/AAER-2561.txt +2007,AAER-2560,2007-02-16,34-55310,"Richard A. Causey, CPA",https://www.sec.gov/files/litigation/admin/2007/34-55310.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2007&month=All&order=field_publish_date&sort=desc&page=2,listing_row,data/raw/aaer/2007/AAER-2560.pdf,data/raw/aaer/2007/AAER-2560.txt +2007,AAER-2558,2007-02-15,LR-20004,Myron F. Olesnyckyj,https://www.sec.gov/enforcement-litigation/litigation-releases/lr-20004,https://www.sec.gov/files/litigation/complaints/2007/comp20004.pdf,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2007&month=All&order=field_publish_date&sort=desc&page=2,listing_row,,data/raw/aaer/2007/AAER-2558.txt +2007,AAER-2559,2007-02-15,LR-20005,"Gregory A. Brady, et al.",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-20005,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2007&month=All&order=field_publish_date&sort=desc&page=2,listing_row,,data/raw/aaer/2007/AAER-2559.txt +2007,AAER-2557,2007-02-14,LR-20003,Ryan Ashley Brant,https://www.sec.gov/enforcement-litigation/litigation-releases/lr-20003,https://www.sec.gov/files/litigation/complaints/2007/comp20003.pdf,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2007&month=All&order=field_publish_date&sort=desc&page=2,listing_row,,data/raw/aaer/2007/AAER-2557.txt +2007,AAER-2554,2007-02-13,LR-20000,The Dow Chemical Company,https://www.sec.gov/enforcement-litigation/litigation-releases/lr-20000,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2007&month=All&order=field_publish_date&sort=desc&page=2,listing_row,,data/raw/aaer/2007/AAER-2554.txt +2007,AAER-2556,2007-02-13,LR-20001,Patel et al.,https://www.sec.gov/enforcement-litigation/litigation-releases/lr-20001,https://www.sec.gov/files/litigation/complaints/2007/comp20001.pdf,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2007&month=All&order=field_publish_date&sort=desc&page=2,listing_row,,data/raw/aaer/2007/AAER-2556.txt +2007,AAER-2555,2007-02-13,34-55281,The Dow Chemical Company,https://www.sec.gov/files/litigation/admin/2007/34-55281.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2007&month=All&order=field_publish_date&sort=desc&page=2,listing_row,data/raw/aaer/2007/AAER-2555.pdf,data/raw/aaer/2007/AAER-2555.txt +2007,AAER-2553,2007-02-12,LR-19997,Enrique (Henry) Fiallo,https://www.sec.gov/enforcement-litigation/litigation-releases/lr-19997,https://www.sec.gov/files/litigation/complaints/2007/comp19997.pdf,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2007&month=All&order=field_publish_date&sort=desc&page=2,listing_row,,data/raw/aaer/2007/AAER-2553.txt +2007,AAER-2552,2007-02-09,LR-19996,Richard A. Causey,https://www.sec.gov/enforcement-litigation/litigation-releases/lr-19996,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2007&month=All&order=field_publish_date&sort=desc&page=2,listing_row,,data/raw/aaer/2007/AAER-2552.txt +2007,AAER-2550,2007-02-06,LR-19989,RenaissanceRe Holdings Ltd.,https://www.sec.gov/enforcement-litigation/litigation-releases/lr-19989,https://www.sec.gov/files/litigation/complaints/2007/comp19989.pdf,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2007&month=All&order=field_publish_date&sort=desc&page=2,listing_row,,data/raw/aaer/2007/AAER-2550.txt +2007,AAER-2551,2007-02-06,LR-19990,Steven J. Landmann and Gary C. Gerhardt,https://www.sec.gov/enforcement-litigation/litigation-releases/lr-19990,https://www.sec.gov/files/litigation/complaints/2007/comp19990gcg.pdf|https://www.sec.gov/files/litigation/complaints/2007/comp19990sjl.pdf,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2007&month=All&order=field_publish_date&sort=desc&page=2,listing_row,,data/raw/aaer/2007/AAER-2551.txt +2007,AAER-2549,2007-01-30,34-55199,"William F. Sorin, Esq.",https://www.sec.gov/files/litigation/admin/2007/34-55199.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2007&month=All&order=field_publish_date&sort=desc&page=2,listing_row,data/raw/aaer/2007/AAER-2549.pdf,data/raw/aaer/2007/AAER-2549.txt +2007,AAER-2547,2007-01-29,LR-19982,MBIA Inc.,https://www.sec.gov/enforcement-litigation/litigation-releases/lr-19982,https://www.sec.gov/files/litigation/complaints/2007/comp19982.pdf|https://www.sec.gov/files/litigation/admin/2007/33-8776.pdf,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2007&month=All&order=field_publish_date&sort=desc&page=2,listing_row,,data/raw/aaer/2007/AAER-2547.txt +2007,AAER-2548,2007-01-29,33-8776|34-55184,MBIA Inc.,https://www.sec.gov/files/litigation/admin/2007/33-8776.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2007&month=All&order=field_publish_date&sort=desc&page=2,listing_row,data/raw/aaer/2007/AAER-2548.pdf,data/raw/aaer/2007/AAER-2548.txt +2007,AAER-2546,2007-01-23,LR-19977,"Edward A. Kiley, et al.",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-19977,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2007&month=All&order=field_publish_date&sort=desc&page=2,listing_row,,data/raw/aaer/2007/AAER-2546.txt +2007,AAER-2545,2007-01-23,34-55149,"Suzanne Brown, CPA",https://www.sec.gov/files/litigation/admin/2007/34-55149.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2007&month=All&order=field_publish_date&sort=desc&page=2,listing_row,data/raw/aaer/2007/AAER-2545.pdf,data/raw/aaer/2007/AAER-2545.txt +2007,AAER-2544,2007-01-22,LR-19975,"Gary Bell, Joseph Grendys, Anthony Holohan, and Michael Smith; Carl A. Allen; Donald Childers; John Crowder; Chris Jakubek; John King; Steve LeBarron; Patrick Penderghast; Frank Riggio; and Richard Vecchia",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-19975,https://www.sec.gov/files/litigation/complaints/2007/comp19975gb.pdf|https://www.sec.gov/files/litigation/complaints/2007/comp19975ca.pdf|https://www.sec.gov/files/litigation/complaints/2007/comp19975dc.pdf|https://www.sec.gov/files/litigation/complaints/2007/comp19975jc.pdf|https://www.sec.gov/files/litigation/complaints/2007/comp19975cj.pdf|https://www.sec.gov/files/litigation/complaints/2007/comp19975jk.pdf|https://www.sec.gov/files/litigation/complaints/2007/comp19975sl.pdf|https://www.sec.gov/files/litigation/complaints/2007/comp19975pp.pdf|https://www.sec.gov/files/litigation/complaints/2007/comp19975fr.pdf|https://www.sec.gov/files/litigation/complaints/2007/comp19975rv.pdf,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2007&month=All&order=field_publish_date&sort=desc&page=2,listing_row,,data/raw/aaer/2007/AAER-2544.txt +2007,AAER-2543,2007-01-19,34-55133,Douglas Wachtel (CPA),https://www.sec.gov/files/litigation/admin/2007/34-55133.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2007&month=All&order=field_publish_date&sort=desc&page=2,listing_row,data/raw/aaer/2007/AAER-2543.pdf,data/raw/aaer/2007/AAER-2543.txt +2007,AAER-2542,2007-01-17,LR-19969,"James Charles Blue, Randy Cook and Victor Campbell",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-19969,https://www.sec.gov/files/litigation/complaints/2007/comp19969.pdf,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2007&month=All&order=field_publish_date&sort=desc&page=2,listing_row,,data/raw/aaer/2007/AAER-2542.txt +2007,AAER-2541,2007-01-12,34-55100,Glenn E. Glasshagel,https://www.sec.gov/files/litigation/admin/2007/34-55100.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2007&month=All&order=field_publish_date&sort=desc&page=2,listing_row,data/raw/aaer/2007/AAER-2541.pdf,data/raw/aaer/2007/AAER-2541.txt +2007,AAER-2540,2007-01-12,34-55097,Lattice Semiconductor Corp.,https://www.sec.gov/files/litigation/admin/2007/34-55097.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2007&month=All&order=field_publish_date&sort=desc&page=2,listing_row,data/raw/aaer/2007/AAER-2540.pdf,data/raw/aaer/2007/AAER-2540.txt +2007,AAER-2539,2007-01-12,34-55094,Charles R. Eisenstein,https://www.sec.gov/files/litigation/admin/2007/34-55094.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2007&month=All&order=field_publish_date&sort=desc&page=2,listing_row,data/raw/aaer/2007/AAER-2539.pdf,data/raw/aaer/2007/AAER-2539.txt +2007,AAER-2537,2007-01-10,LR-19964,"Jacob (“Kobi”) Alexander, David Kreinberg, and William F. Sorin",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-19964,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2007&month=All&order=field_publish_date&sort=desc&page=2,listing_row,,data/raw/aaer/2007/AAER-2537.txt +2007,AAER-2538,2007-01-10,34-55077,"Stuart A. Nussbaum, CPA",https://www.sec.gov/files/litigation/admin/2007/34-55077.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2007&month=All&order=field_publish_date&sort=desc&page=2,listing_row,data/raw/aaer/2007/AAER-2538.pdf,data/raw/aaer/2007/AAER-2538.txt +2007,AAER-2532,2007-01-08,LR-19960,"Lawrence B. Evans, David L. McQuillin, and Lisa W. Zappala",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-19960,https://www.sec.gov/files/litigation/complaints/2007/comp19960.pdf,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2007&month=All&order=field_publish_date&sort=desc&page=2,listing_row,,data/raw/aaer/2007/AAER-2532.txt +2007,AAER-2536,2007-01-08,LR-19961,Suzanne Brown,https://www.sec.gov/enforcement-litigation/litigation-releases/lr-19961,https://www.sec.gov/files/litigation/complaints/2007/comp19961.pdf,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2007&month=All&order=field_publish_date&sort=desc&page=2,listing_row,,data/raw/aaer/2007/AAER-2536.txt +2007,AAER-2535,2007-01-08,34-55056,"Jana L. Quam, CPA",https://www.sec.gov/files/litigation/admin/2007/34-55056.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2007&month=All&order=field_publish_date&sort=desc&page=2,listing_row,data/raw/aaer/2007/AAER-2535.pdf,data/raw/aaer/2007/AAER-2535.txt +2007,AAER-2534,2007-01-08,34-55055,"Cary B. Griswold, CPA",https://www.sec.gov/files/litigation/admin/2007/34-55055.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2007&month=All&order=field_publish_date&sort=desc&page=2,listing_row,data/raw/aaer/2007/AAER-2534.pdf,data/raw/aaer/2007/AAER-2534.txt +2007,AAER-2533,2007-01-08,34-55054,"David A. Monaghan, CPA",https://www.sec.gov/files/litigation/admin/2007/34-55054.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2007&month=All&order=field_publish_date&sort=desc&page=2,listing_row,data/raw/aaer/2007/AAER-2533.pdf,data/raw/aaer/2007/AAER-2533.txt +2007,AAER-2531,2007-01-03,34-55039,"David A. Hori, CPA",https://www.sec.gov/files/litigation/admin/2007/34-55039.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2007&month=All&order=field_publish_date&sort=desc&page=2,listing_row,data/raw/aaer/2007/AAER-2531.pdf,data/raw/aaer/2007/AAER-2531.txt +2008,AAER-2913,2008-12-29,34-59172,"Stewart Enterprises, Inc., Kenneth C. Budde, CPA, and Michael G. Hymel, CPA",https://www.sec.gov/files/litigation/admin/2008/34-59172.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2008&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2008/AAER-2913.pdf,data/raw/aaer/2008/AAER-2913.txt +2008,AAER-2912,2008-12-23,34-59155,"Ira Yohalem, CPA",https://www.sec.gov/files/litigation/admin/2008/34-59155.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2008&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2008/AAER-2912.pdf,data/raw/aaer/2008/AAER-2912.txt +2008,AAER-2911,2008-12-15,LR-20829,Siemens Aktiengesellschaft,https://www.sec.gov/enforcement-litigation/litigation-releases/lr-20829,https://www.sec.gov/files/litigation/complaints/2008/comp20829.pdf,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2008&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2008/AAER-2911.txt +2008,AAER-2910,2008-12-11,LR-20825,Zurich Financial Services,https://www.sec.gov/enforcement-litigation/litigation-releases/lr-20825,https://www.sec.gov/files/litigation/complaints/2008/comp20825.pdf,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2008&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2008/AAER-2910.txt +2008,AAER-2908,2008-12-11,34-59083,Zurich Financial Services,https://www.sec.gov/files/litigation/admin/2008/34-59083.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2008&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2008/AAER-2908.pdf,data/raw/aaer/2008/AAER-2908.txt +2008,AAER-2909,2008-12-11,33-8988|34-59084,"SCOR Holding (Switzerland) Ltd., formerly known as Converium Holding AG",https://www.sec.gov/files/litigation/admin/2008/33-8988.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2008&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2008/AAER-2909.pdf,data/raw/aaer/2008/AAER-2909.txt +2008,AAER-2907,2008-12-09,34-59071,Robert P. Verheecke (CPA),https://www.sec.gov/files/litigation/admin/2008/34-59071.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2008&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2008/AAER-2907.pdf,data/raw/aaer/2008/AAER-2907.txt +2008,AAER-2905,2008-12-04,34-59057,"Marc Rabinowitz, CPA",https://www.sec.gov/files/litigation/admin/2008/34-59057.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2008&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2008/AAER-2905.pdf,data/raw/aaer/2008/AAER-2905.txt +2008,AAER-2904,2008-12-03,34-59047,"Gary L. Seidelman, CPA",https://www.sec.gov/files/litigation/admin/2008/34-59047.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2008&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2008/AAER-2904.pdf,data/raw/aaer/2008/AAER-2904.txt +2008,AAER-2903,2008-11-24,34-59007,Annie Astor-Carbonell (CPA),https://www.sec.gov/files/litigation/admin/2008/34-59007.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2008&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2008/AAER-2903.pdf,data/raw/aaer/2008/AAER-2903.txt +2008,AAER-2901,2008-11-18,LR-20811,"David Lee, et al.",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-20811,https://www.sec.gov/files/litigation/complaints/2008/comp20811.pdf,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2008&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2008/AAER-2901.txt +2008,AAER-2902,2008-11-18,LR-20812,"Chancellor Corporation, et al.",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-20812,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2008&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2008/AAER-2902.txt +2008,AAER-2900,2008-11-14,LR-20808,Alan C. Goldsworthy and Walter T. Hilger,https://www.sec.gov/enforcement-litigation/litigation-releases/lr-20808,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2008&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2008/AAER-2900.txt +2008,AAER-2899,2008-11-13,LR-20806,Patrick D. Quinlan et al.,https://www.sec.gov/enforcement-litigation/litigation-releases/lr-20806,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2008&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2008/AAER-2899.txt +2008,AAER-2898,2008-11-13,LR-20803,Lawrence B. Evans et al.,https://www.sec.gov/enforcement-litigation/litigation-releases/lr-20803,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2008&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2008/AAER-2898.txt +2008,AAER-2897,2008-11-12,LR-20801,"Blue Coat Systems, Inc. and Robert P. Verheecke",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-20801,https://www.sec.gov/files/litigation/complaints/2008/comp20801.pdf,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2008&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2008/AAER-2897.txt +2008,AAER-2896,2008-10-24,34-58849,"Barry Schechter, C.A.",https://www.sec.gov/files/litigation/admin/2008/34-58849.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2008&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2008/AAER-2896.pdf,data/raw/aaer/2008/AAER-2896.txt +2008,AAER-2895,2008-10-22,LR-20788,"Stephen P. Gardner, et al.",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-20788,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2008&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2008/AAER-2895.txt +2008,AAER-2894,2008-10-09,LR-20778,Anthony J. Cuti and William J. Tennant,https://www.sec.gov/enforcement-litigation/litigation-releases/lr-20778,https://www.sec.gov/files/litigation/complaints/2008/comp20778.pdf,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2008&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2008/AAER-2894.txt +2008,AAER-2893,2008-09-30,34-58693,Timothy S. Webster (CPA),https://www.sec.gov/files/litigation/admin/2008/34-58693.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2008&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2008/AAER-2893.pdf,data/raw/aaer/2008/AAER-2893.txt +2008,AAER-2892,2008-09-29,34-58672,Kevin Morano (CPA),https://www.sec.gov/files/litigation/admin/2008/34-58672.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2008&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2008/AAER-2892.pdf,data/raw/aaer/2008/AAER-2892.txt +2008,AAER-2891,2008-09-29,34-58668,"Carole D. Argo, CPA",https://www.sec.gov/files/litigation/admin/2008/34-58668.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2008&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2008/AAER-2891.pdf,data/raw/aaer/2008/AAER-2891.txt +2008,AAER-2890,2008-09-29,34-58667,Stephanie S. Ruskey,https://www.sec.gov/files/litigation/admin/2008/34-58667.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2008&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2008/AAER-2890.pdf,data/raw/aaer/2008/AAER-2890.txt +2008,AAER-2889,2008-09-26,34-58662,"Urs Kamber, CA",https://www.sec.gov/files/litigation/admin/2008/34-58662.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2008&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2008/AAER-2889.pdf,data/raw/aaer/2008/AAER-2889.txt +2008,AAER-2888,2008-09-25,LR-20740,Norman Stumacher,https://www.sec.gov/enforcement-litigation/litigation-releases/lr-20740,https://www.sec.gov/files/litigation/complaints/2008/comp20740.pdf,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2008&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2008/AAER-2888.txt +2008,AAER-2887,2008-09-24,LR-20738,Steven M. Des Champs and Martha W. Vlcek,https://www.sec.gov/enforcement-litigation/litigation-releases/lr-20738,https://www.sec.gov/files/litigation/complaints/2008/comp20738.pdf,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2008&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2008/AAER-2887.txt +2008,AAER-2886,2008-09-24,34-58637,"Robert L. Saxton, CPA",https://www.sec.gov/files/litigation/admin/2008/34-58637.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2008&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2008/AAER-2886.pdf,data/raw/aaer/2008/AAER-2886.txt +2008,AAER-2885,2008-09-24,34-58636,"Bally Technologies, Inc.",https://www.sec.gov/files/litigation/admin/2008/34-58636.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2008&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2008/AAER-2885.pdf,data/raw/aaer/2008/AAER-2885.txt +2008,AAER-2884,2008-09-24,33-8960|34-58633,"Beazer Homes USA, Inc.",https://www.sec.gov/files/litigation/admin/2008/33-8960.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2008&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2008/AAER-2884.pdf,data/raw/aaer/2008/AAER-2884.txt +2008,AAER-2883,2008-09-23,34-58624,"Norman Stumacher, CPA",https://www.sec.gov/files/litigation/admin/2008/34-58624.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2008&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2008/AAER-2883.pdf,data/raw/aaer/2008/AAER-2883.txt +2008,AAER-2882,2008-09-19,34-58605,"David Blain, CPA",https://www.sec.gov/files/litigation/admin/2008/34-58605.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2008&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2008/AAER-2882.pdf,data/raw/aaer/2008/AAER-2882.txt +2008,AAER-2881,2008-09-17,LR-20721,Angel Alvarez-Perez and Annie Astor-Carbonell,https://www.sec.gov/enforcement-litigation/litigation-releases/lr-20721,https://www.sec.gov/files/litigation/complaints/2008/comp20721.pdf,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2008&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2008/AAER-2881.txt +2008,AAER-2880,2008-09-16,34-58553,Nancy R. Heinen,https://www.sec.gov/files/litigation/admin/2008/34-58553.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2008&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2008/AAER-2880.pdf,data/raw/aaer/2008/AAER-2880.txt +2008,AAER-2877,2008-09-15,LR-20715,American Italian Pasta Company; Timothy S. Webster; Warren B. Schmidgall and David E. Watson; and Stephanie S. Ruskey,https://www.sec.gov/enforcement-litigation/litigation-releases/lr-20715,https://www.sec.gov/files/litigation/complaints/2008/comp20715_aipc.pdf|https://www.sec.gov/files/litigation/complaints/2008/comp20715_webster.pdf|https://www.sec.gov/files/litigation/complaints/2008/comp20715_schmidgall-watson.pdf|https://www.sec.gov/files/litigation/complaints/2008/comp20715_ruskey.pdf,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2008&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2008/AAER-2877.txt +2008,AAER-2879,2008-09-15,LR-20717,Bruce E. Karatz,https://www.sec.gov/enforcement-litigation/litigation-releases/lr-20717,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2008&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2008/AAER-2879.txt +2008,AAER-2878,2008-09-15,34-58544,Mark A. Peterson (CPA),https://www.sec.gov/files/litigation/admin/2008/34-58544.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2008&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2008/AAER-2878.pdf,data/raw/aaer/2008/AAER-2878.txt +2008,AAER-2876,2008-09-12,34-58534,Mark David Shapiro (CPA),https://www.sec.gov/files/litigation/admin/2008/34-58534.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2008&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2008/AAER-2876.pdf,data/raw/aaer/2008/AAER-2876.txt +2008,AAER-2875,2008-09-10,34-58507,"Patrick A. Rossetti, CPA",https://www.sec.gov/files/litigation/admin/2008/34-58507.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2008&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2008/AAER-2875.pdf,data/raw/aaer/2008/AAER-2875.txt +2008,AAER-2873,2008-09-08,LR-20705,John P. Miller,https://www.sec.gov/enforcement-litigation/litigation-releases/lr-20705,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2008&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2008/AAER-2873.txt +2008,AAER-2874,2008-09-08,LR-20706,"United Rentals, Inc.",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-20706,https://www.sec.gov/files/litigation/complaints/2008/comp20706.pdf,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2008&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2008/AAER-2874.txt +2008,AAER-2872,2008-09-04,LR-20702,Mark D. Woodburn and Terry LaCore,https://www.sec.gov/enforcement-litigation/litigation-releases/lr-20702,https://www.sec.gov/files/litigation/complaints/2008/comp20702.pdf,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2008&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2008/AAER-2872.txt +2008,AAER-2871,2008-09-03,LR-20700,Albert Jackson Stanley,https://www.sec.gov/enforcement-litigation/litigation-releases/lr-20700,https://www.sec.gov/files/litigation/complaints/2008/comp20700.pdf,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2008&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2008/AAER-2871.txt +2008,AAER-2870,2008-08-29,34-58441,"Jerry L. Burdick, CPA",https://www.sec.gov/files/litigation/admin/2008/34-58441.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2008&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2008/AAER-2870.pdf,data/raw/aaer/2008/AAER-2870.txt +2008,AAER-2869,2008-08-28,34-58439,Alvin L. Dahl (CPA),https://www.sec.gov/files/litigation/admin/2008/34-58439.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2008&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2008/AAER-2869.pdf,data/raw/aaer/2008/AAER-2869.txt +2008,AAER-2868,2008-08-28,34-58438,Shane H. Traveller (CPA),https://www.sec.gov/files/litigation/admin/2008/34-58438.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2008&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2008/AAER-2868.pdf,data/raw/aaer/2008/AAER-2868.txt +2008,AAER-2866,2008-08-27,LR-20690,Con-way Inc.,https://www.sec.gov/enforcement-litigation/litigation-releases/lr-20690,https://www.sec.gov/files/litigation/complaints/2008/comp20690.pdf,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2008&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2008/AAER-2866.txt +2008,AAER-2867,2008-08-27,34-58433,Con-way Inc.,https://www.sec.gov/files/litigation/admin/2008/34-58433.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2008&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2008/AAER-2867.pdf,data/raw/aaer/2008/AAER-2867.txt +2008,AAER-2865,2008-08-22,LR-20687,"Mark David Shapiro, et al.",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-20687,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2008&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2008/AAER-2865.txt +2008,AAER-2864,2008-08-21,LR-20686,"Ranko Cucuz, William D. Shovers, Jesus Bonilla-Valdez, Ronald Lee Kolakowski, and HLI Operating Company, Inc., f/k/a Hayes Lemmerz International, Inc.",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-20686,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2008&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2008/AAER-2864.txt +2008,AAER-2863,2008-08-13,34-58355,Scott Hirth,https://www.sec.gov/files/litigation/admin/2008/34-58355.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2008&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2008/AAER-2863.pdf,data/raw/aaer/2008/AAER-2863.txt +2008,AAER-2861,2008-08-12,LR-20680,"Jeffrey P. Jorissen, Gary A. Shiffman and Mary A. Petrella",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-20680,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2008&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2008/AAER-2861.txt +2008,AAER-2862,2008-08-12,34-58348,Jeffrey P. Jorissen (CPA),https://www.sec.gov/files/litigation/admin/2008/34-58348.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2008&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2008/AAER-2862.pdf,data/raw/aaer/2008/AAER-2862.txt +2008,AAER-2860,2008-08-06,LR-20670,"Prudential Financial, Inc.",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-20670,https://www.sec.gov/files/litigation/complaints/2008/comp20670.pdf,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2008&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2008/AAER-2860.txt +2008,AAER-2859,2008-08-05,34-58310,Mark C. Thompson,https://www.sec.gov/files/litigation/admin/2008/34-58310.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2008&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2008/AAER-2859.pdf,data/raw/aaer/2008/AAER-2859.txt +2008,AAER-2858,2008-08-05,34-58309,"Ernst & Young LLP, John F. Ferraro, CPA, and Michael G. Lutze, CPA",https://www.sec.gov/files/litigation/admin/2008/34-58309.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2008&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2008/AAER-2858.pdf,data/raw/aaer/2008/AAER-2858.txt +2008,AAER-2857,2008-08-01,LR-20668,"Michael F. Crowley, Jr. and Jerry L. Burdick",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-20668,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2008&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2008/AAER-2857.txt +2008,AAER-2856,2008-08-01,34-58280,"Jeffrey Bacsik, CPA",https://www.sec.gov/files/litigation/admin/2008/34-58280.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2008&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2008/AAER-2856.pdf,data/raw/aaer/2008/AAER-2856.txt +2008,AAER-2855,2008-07-31,34-58273,"James B. Kinney, CMA",https://www.sec.gov/files/litigation/admin/2008/34-58273.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2008&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2008/AAER-2855.pdf,data/raw/aaer/2008/AAER-2855.txt +2008,AAER-2853,2008-07-30,LR-20660,Phillip R. Bennett,https://www.sec.gov/enforcement-litigation/litigation-releases/lr-20660,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2008&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2008/AAER-2853.txt +2008,AAER-2854,2008-07-30,34-58257|IA-2762,Phillip R. Bennett,https://www.sec.gov/files/litigation/admin/2008/34-58257.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2008&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2008/AAER-2854.pdf,data/raw/aaer/2008/AAER-2854.txt +2008,AAER-2849,2008-07-29,34-58239,"Choi Dow Ian Hong & Lee Accountancy Corporation and Ernest E. Dow, CPA",https://www.sec.gov/files/litigation/admin/2008/34-58239.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2008&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2008/AAER-2849.pdf,data/raw/aaer/2008/AAER-2849.txt +2008,AAER-2852,2008-07-29,34-58242,"Jay J. Shapiro, CPA, P.C. and Jay J. Shapiro, CPA",https://www.sec.gov/files/litigation/admin/2008/34-58242.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2008&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2008/AAER-2852.pdf,data/raw/aaer/2008/AAER-2852.txt +2008,AAER-2851,2008-07-29,34-58241,Banker & Co. and Jitendra S. Banker,https://www.sec.gov/files/litigation/admin/2008/34-58241.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2008&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2008/AAER-2851.pdf,data/raw/aaer/2008/AAER-2851.txt +2008,AAER-2850,2008-07-29,34-58240,"Michael Deutchman, CPA",https://www.sec.gov/files/litigation/admin/2008/34-58240.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2008&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2008/AAER-2850.pdf,data/raw/aaer/2008/AAER-2850.txt +2008,AAER-2848,2008-07-25,34-58232,Frances M. Jewels,https://www.sec.gov/files/litigation/admin/2008/34-58232.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2008&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2008/AAER-2848.pdf,data/raw/aaer/2008/AAER-2848.txt +2008,AAER-2847,2008-07-22,LR-20651,"HCC Insurance Holdings, Inc.; Stephen L. Way; and Christopher L. Martin",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-20651,https://www.sec.gov/files/litigation/complaints/2008/comp20651.pdf,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2008&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2008/AAER-2847.txt +2008,AAER-2846,2008-07-17,LR-20647,"Kenneth W. Hawk, Michael J. Delargy, and Thomas R. De Jong",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-20647,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2008&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2008/AAER-2846.txt +2008,AAER-2845,2008-07-17,34-58186,"Michael J. Delargy, CPA",https://www.sec.gov/files/litigation/admin/2008/34-58186.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2008&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2008/AAER-2845.pdf,data/raw/aaer/2008/AAER-2845.txt +2008,AAER-2844,2008-07-11,LR-20642,"El Paso Corporation, et al.",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-20642,https://www.sec.gov/files/litigation/complaints/2008/comp20642.pdf,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2008&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2008/AAER-2844.txt +2008,AAER-2843,2008-07-09,LR-20638,"Sycamore Networks, Inc., Frances M. Jewels, Cheryl E. Kalinen, and Robin A. Friedman",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-20638,https://www.sec.gov/files/litigation/complaints/2008/comp20638.pdf,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2008&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2008/AAER-2843.txt +2008,AAER-2842,2008-06-25,34-58023,"William E. Caswell, CPA",https://www.sec.gov/files/litigation/admin/2008/34-58023.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2008&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2008/AAER-2842.pdf,data/raw/aaer/2008/AAER-2842.txt +2008,AAER-2841,2008-06-17,33-8931|34-57979,Tamela Pallas,https://www.sec.gov/files/litigation/admin/2008/33-8931.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2008&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2008/AAER-2841.pdf,data/raw/aaer/2008/AAER-2841.txt +2008,AAER-2840,2008-06-17,33-8930|34-57978,"Preston D. Hopper, CPA",https://www.sec.gov/files/litigation/admin/2008/33-8930.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2008&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2008/AAER-2840.pdf,data/raw/aaer/2008/AAER-2840.txt +2008,AAER-2839,2008-06-17,34-57974,NEC Corporation,https://www.sec.gov/files/litigation/admin/2008/34-57974.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2008&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2008/AAER-2839.pdf,data/raw/aaer/2008/AAER-2839.txt +2008,AAER-2838,2008-06-16,34-57970,Citigroup Inc.,https://www.sec.gov/files/litigation/admin/2008/34-57970.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2008&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2008/AAER-2838.pdf,data/raw/aaer/2008/AAER-2838.txt +2008,AAER-2837,2008-06-10,34-57944,"Salvatore LaGreca, CPA",https://www.sec.gov/files/litigation/admin/2008/34-57944.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2008&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2008/AAER-2837.pdf,data/raw/aaer/2008/AAER-2837.txt +2008,AAER-2836,2008-06-05,34-57933,"Faro Technologies, Inc.",https://www.sec.gov/files/litigation/admin/2008/34-57933.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2008&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2008/AAER-2836.pdf,data/raw/aaer/2008/AAER-2836.txt +2008,AAER-2835,2008-05-30,LR-20605,"Urs Kamber, Stephan Husi and Richard Jon May",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-20605,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2008&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2008/AAER-2835.txt +2008,AAER-2834,2008-05-30,34-57891,"Dennis L. Hynson, CPA",https://www.sec.gov/files/litigation/admin/2008/34-57891.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2008&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2008/AAER-2834.pdf,data/raw/aaer/2008/AAER-2834.txt +2008,AAER-2833,2008-05-30,34-57890,Christopher W. Kelford,https://www.sec.gov/files/litigation/admin/2008/34-57890.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2008&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2008/AAER-2833.pdf,data/raw/aaer/2008/AAER-2833.txt +2008,AAER-2832,2008-05-30,34-57889,"Paula J. Norbom, CPA",https://www.sec.gov/files/litigation/admin/2008/34-57889.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2008&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2008/AAER-2832.pdf,data/raw/aaer/2008/AAER-2832.txt +2008,AAER-2830,2008-05-21,LR-20592,"Michael Resnick, et al.",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-20592,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2008&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2008/AAER-2830.txt +2008,AAER-2831,2008-05-21,34-57846,"Michael Resnick, CPA",https://www.sec.gov/files/litigation/admin/2008/34-57846.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2008&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2008/AAER-2831.pdf,data/raw/aaer/2008/AAER-2831.txt +2008,AAER-2829,2008-05-19,LR-20586,"John Michael Kelly, Steven E. Rindner, Joseph A. Ripp, and Mark Wovsaniker; David M. Colburn, Eric L. Keller, James F. MacGuidwin, and Jay B. Rappaport",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-20586,https://www.sec.gov/files/litigation/complaints/2008/comp20586_kelly.pdf|https://www.sec.gov/files/litigation/complaints/2008/comp20586_colburn.pdf,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2008&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2008/AAER-2829.txt +2008,AAER-2828,2008-05-19,LR-20584,"Brooks Automation, Inc.",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-20584,https://www.sec.gov/files/litigation/complaints/2008/comp20584.pdf,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2008&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2008/AAER-2828.txt +2008,AAER-2826,2008-05-14,LR-20571,"Willbros Group, Inc., et al.",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-20571,https://www.sec.gov/files/litigation/complaints/2008/comp20571.pdf,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2008&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2008/AAER-2826.txt +2008,AAER-2827,2008-05-14,LR-20574,"Henry T. Nicholas III, Henry Samueli, William J. Ruehle, and David Dull",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-20574,https://www.sec.gov/files/litigation/complaints/2008/comp20574.pdf,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2008&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2008/AAER-2827.txt +2008,AAER-2825,2008-05-13,LR-20568,Brian Spears,https://www.sec.gov/enforcement-litigation/litigation-releases/lr-20568,https://www.sec.gov/files/litigation/complaints/2008/comp20568.pdf,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2008&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2008/AAER-2825.txt +2008,AAER-2824,2008-05-12,LR-20566,David M. Hurley,https://www.sec.gov/enforcement-litigation/litigation-releases/lr-20566,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2008&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2008/AAER-2824.txt +2008,AAER-2822,2008-05-01,LR-20550,"GlobeTel Communications Corp., Timothy J. Huff, Thomas Y. Jimenez and Lawrence E. Lynch",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-20550,https://www.sec.gov/files/litigation/complaints/2008/comp20550.pdf,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2008&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2008/AAER-2822.txt +2008,AAER-2819,2008-05-01,LR-20547,"Interpublic Group of Companies, Inc. and McCann-Erickson Worldwide, Inc.; Salvatore LaGreca and Brian Watson",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-20547,https://www.sec.gov/files/litigation/complaints/2008/comp20547-lagreca.pdf|https://www.sec.gov/files/litigation/complaints/2008/comp20547-ipg.pdf,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2008&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2008/AAER-2819.txt +2008,AAER-2818,2008-05-01,LR-20547,"Interpublic Group of Companies, Inc. and McCann-Erickson Worldwide, Inc.; Salvatore LaGreca and Brian Watson",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-20547,https://www.sec.gov/files/litigation/complaints/2008/comp20547-lagreca.pdf|https://www.sec.gov/files/litigation/complaints/2008/comp20547-ipg.pdf,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2008&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2008/AAER-2818.txt +2008,AAER-2820,2008-05-01,LR-20548,Hong Liang Lu and Michael J. Sophie,https://www.sec.gov/enforcement-litigation/litigation-releases/lr-20548,https://www.sec.gov/files/litigation/complaints/2008/comp20548.pdf,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2008&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2008/AAER-2820.txt +2008,AAER-2823,2008-05-01,34-57756,Savvides & Partners/PKF Cyprus,https://www.sec.gov/files/litigation/admin/2008/34-57756.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2008&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2008/AAER-2823.pdf,data/raw/aaer/2008/AAER-2823.txt +2008,AAER-2821,2008-05-01,34-57754,"UTStarcom, Inc., Hong Liang Lu and Michael J. Sophie",https://www.sec.gov/files/litigation/admin/2008/34-57754.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2008&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2008/AAER-2821.pdf,data/raw/aaer/2008/AAER-2821.txt +2008,AAER-2817,2008-04-30,LR-20544,James J. Treacy,https://www.sec.gov/enforcement-litigation/litigation-releases/lr-20544,https://www.sec.gov/files/litigation/complaints/2008/comp20544.pdf,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2008&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2008/AAER-2817.txt +2008,AAER-2818,2008-04-30,LR-20546,Frank A. Dunn et al.,https://www.sec.gov/enforcement-litigation/litigation-releases/lr-20546,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2008&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2008/AAER-2818.txt +2008,AAER-2816,2008-04-29,34-57733,Michael J. Nolan,https://www.sec.gov/files/litigation/admin/2008/34-57733.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2008&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2008/AAER-2816.pdf,data/raw/aaer/2008/AAER-2816.txt +2008,AAER-2815,2008-04-28,33-8912|34-57725,"Robert A. Putnam, CPA",https://www.sec.gov/files/litigation/admin/2008/33-8912.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2008&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2008/AAER-2815.pdf,data/raw/aaer/2008/AAER-2815.txt +2008,AAER-2814,2008-04-28,34-57724,"Calvin Kirk French, CPA",https://www.sec.gov/files/litigation/admin/2008/34-57724.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2008&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2008/AAER-2814.pdf,data/raw/aaer/2008/AAER-2814.txt +2008,AAER-2813,2008-04-24,34-57709,"Kevin R. Andersen, CPA",https://www.sec.gov/files/litigation/admin/2008/34-57709.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2008&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2008/AAER-2813.pdf,data/raw/aaer/2008/AAER-2813.txt +2008,AAER-2812,2008-04-23,34-57705,Claude Fernandez (CPA),https://www.sec.gov/files/litigation/admin/2008/34-57705.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2008&month=All&order=field_publish_date&sort=desc&page=1,listing_row,data/raw/aaer/2008/AAER-2812.pdf,data/raw/aaer/2008/AAER-2812.txt +2008,AAER-2811,2008-04-22,LR-20532,Broadcom Corp.,https://www.sec.gov/enforcement-litigation/litigation-releases/lr-20532,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2008&month=All&order=field_publish_date&sort=desc&page=1,listing_row,,data/raw/aaer/2008/AAER-2811.txt +2008,AAER-2810,2008-04-15,LR-20527,"Savvides & Partners/PKF Cyprus, et al.",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-20527,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2008&month=All&order=field_publish_date&sort=desc&page=1,listing_row,,data/raw/aaer/2008/AAER-2810.txt +2008,AAER-2809,2008-04-14,34-57663,"Kenneth M. Avery, CPA",https://www.sec.gov/files/litigation/admin/2008/34-57663.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2008&month=All&order=field_publish_date&sort=desc&page=1,listing_row,data/raw/aaer/2008/AAER-2809.pdf,data/raw/aaer/2008/AAER-2809.txt +2008,AAER-2808,2008-04-14,34-57662,"Melvin Dick, CPA",https://www.sec.gov/files/litigation/admin/2008/34-57662.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2008&month=All&order=field_publish_date&sort=desc&page=1,listing_row,data/raw/aaer/2008/AAER-2808.pdf,data/raw/aaer/2008/AAER-2808.txt +2008,AAER-2807,2008-04-07,LR-20518,John N. Milne,https://www.sec.gov/enforcement-litigation/litigation-releases/lr-20518,https://www.sec.gov/files/litigation/complaints/2008/comp20518.pdf,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2008&month=All&order=field_publish_date&sort=desc&page=1,listing_row,,data/raw/aaer/2008/AAER-2807.txt +2008,AAER-2806,2008-04-03,34-57612,"John Luczycki, CPA",https://www.sec.gov/files/litigation/admin/2008/34-57612.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2008&month=All&order=field_publish_date&sort=desc&page=1,listing_row,data/raw/aaer/2008/AAER-2806.pdf,data/raw/aaer/2008/AAER-2806.txt +2008,AAER-2805,2008-03-26,34-57563,"Steven H. Barry, CPA",https://www.sec.gov/files/litigation/admin/2008/34-57563.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2008&month=All&order=field_publish_date&sort=desc&page=1,listing_row,data/raw/aaer/2008/AAER-2805.pdf,data/raw/aaer/2008/AAER-2805.txt +2008,AAER-2804,2008-03-26,34-57560,"Lynn R. Michl, CPA",https://www.sec.gov/files/litigation/admin/2008/34-57560.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2008&month=All&order=field_publish_date&sort=desc&page=1,listing_row,data/raw/aaer/2008/AAER-2804.pdf,data/raw/aaer/2008/AAER-2804.txt +2008,AAER-2802,2008-03-25,LR-20508,"Romulus S. Pereira, Robert B. Stanton, L. John Kern, Andrew D. Feldman, William F. McFarland, Lori H. Cornmesser",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-20508,https://www.sec.gov/files/litigation/litreleases/2008/lr20508_rsp-pi.pdf|https://www.sec.gov/files/litigation/litreleases/2008/lr20508_rbs-pi.pdf|https://www.sec.gov/files/litigation/litreleases/2008/lr20508_ljk-pi.pdf|https://www.sec.gov/files/litigation/litreleases/2008/lr20508_adf-pi.pdf|https://www.sec.gov/files/litigation/litreleases/2008/lr20508_wfm-pi.pdf|https://www.sec.gov/files/litigation/litreleases/2008/lr20508_lhc-pi.pdf,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2008&month=All&order=field_publish_date&sort=desc&page=1,listing_row,,data/raw/aaer/2008/AAER-2802.txt +2008,AAER-2803,2008-03-25,LR-20510,"Conrad M. Black, F. David Radler and Hollinger Inc.",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-20510,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2008&month=All&order=field_publish_date&sort=desc&page=1,listing_row,,data/raw/aaer/2008/AAER-2803.txt +2008,AAER-2801,2008-03-24,LR-20506,"Biovail Corporation, Eugene Melnyk, Brian Crombie, John Miszuk, and Kenneth G. Howling",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-20506,https://www.sec.gov/files/litigation/complaints/2008/comp20506.pdf,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2008&month=All&order=field_publish_date&sort=desc&page=1,listing_row,,data/raw/aaer/2008/AAER-2801.txt +2008,AAER-2800,2008-03-18,34-57516,Robert T. Bassman,https://www.sec.gov/files/litigation/admin/2008/34-57516.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2008&month=All&order=field_publish_date&sort=desc&page=1,listing_row,data/raw/aaer/2008/AAER-2800.pdf,data/raw/aaer/2008/AAER-2800.txt +2008,AAER-2798,2008-03-13,LR-20493,Lorine Sweeney and Gary Scherping,https://www.sec.gov/enforcement-litigation/litigation-releases/lr-20493,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2008&month=All&order=field_publish_date&sort=desc&page=1,listing_row,,data/raw/aaer/2008/AAER-2798.txt +2008,AAER-2799,2008-03-13,LR-20495,"Gary L. Monroe, William J. Rauwerdink, John R. Messinger and Robert T. Bassman",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-20495,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2008&month=All&order=field_publish_date&sort=desc&page=1,listing_row,,data/raw/aaer/2008/AAER-2799.txt +2008,AAER-2797,2008-03-13,34-57490,"Gary Thomas Scherping, CPA",https://www.sec.gov/files/litigation/admin/2008/34-57490.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2008&month=All&order=field_publish_date&sort=desc&page=1,listing_row,data/raw/aaer/2008/AAER-2797.pdf,data/raw/aaer/2008/AAER-2797.txt +2008,AAER-2795,2008-03-06,34-57443,"William J. Rauwerdink, CPA",https://www.sec.gov/files/litigation/admin/2008/34-57443.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2008&month=All&order=field_publish_date&sort=desc&page=1,listing_row,data/raw/aaer/2008/AAER-2795.pdf,data/raw/aaer/2008/AAER-2795.txt +2008,AAER-2796,2008-03-06,34-57444,"Richard D. Nye, CPA",https://www.sec.gov/files/litigation/admin/2008/34-57444.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2008&month=All&order=field_publish_date&sort=desc&page=1,listing_row,data/raw/aaer/2008/AAER-2796.pdf,data/raw/aaer/2008/AAER-2796.txt +2008,AAER-2794,2008-03-04,34-57428,"Richard E. Fresia, CPA",https://www.sec.gov/files/litigation/admin/2008/34-57428.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2008&month=All&order=field_publish_date&sort=desc&page=1,listing_row,data/raw/aaer/2008/AAER-2794.pdf,data/raw/aaer/2008/AAER-2794.txt +2008,AAER-2793,2008-03-03,LR-20473,"Alan C. Goldsworthy, Walter T. Hilger, and Mark E. Sullivan",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-20473,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2008&month=All&order=field_publish_date&sort=desc&page=1,listing_row,,data/raw/aaer/2008/AAER-2793.txt +2008,AAER-2792,2008-02-26,34-57381,"Nicholas Difazio, CPA",https://www.sec.gov/files/litigation/admin/2008/34-57381.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2008&month=All&order=field_publish_date&sort=desc&page=1,listing_row,data/raw/aaer/2008/AAER-2792.pdf,data/raw/aaer/2008/AAER-2792.txt +2008,AAER-2791,2008-02-26,34-57380,"Duane Higgins, CPA",https://www.sec.gov/files/litigation/admin/2008/34-57380.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2008&month=All&order=field_publish_date&sort=desc&page=1,listing_row,data/raw/aaer/2008/AAER-2791.pdf,data/raw/aaer/2008/AAER-2791.txt +2008,AAER-2790,2008-02-25,LR-20467,Chester E. Howard,https://www.sec.gov/enforcement-litigation/litigation-releases/lr-20467,https://www.sec.gov/files/litigation/complaints/2008/comp20467.pdf,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2008&month=All&order=field_publish_date&sort=desc&page=1,listing_row,,data/raw/aaer/2008/AAER-2790.txt +2008,AAER-2788,2008-02-19,LR-20460,Phillip R. Bennett,https://www.sec.gov/enforcement-litigation/litigation-releases/lr-20460,https://www.sec.gov/files/litigation/complaints/2008/comp20460.pdf,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2008&month=All&order=field_publish_date&sort=desc&page=1,listing_row,,data/raw/aaer/2008/AAER-2788.txt +2008,AAER-2789,2008-02-19,34-57353,"Michael K. Openshaw, CPA",https://www.sec.gov/files/litigation/admin/2008/34-57353.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2008&month=All&order=field_publish_date&sort=desc&page=1,listing_row,data/raw/aaer/2008/AAER-2789.pdf,data/raw/aaer/2008/AAER-2789.txt +2008,AAER-2786,2008-02-15,34-57337,"Raquel Kohler, CPA",https://www.sec.gov/files/litigation/admin/2008/34-57337.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2008&month=All&order=field_publish_date&sort=desc&page=1,listing_row,data/raw/aaer/2008/AAER-2786.pdf,data/raw/aaer/2008/AAER-2786.txt +2008,AAER-2787,2008-02-15,34-57339,"Jeffrey M. Yonkers, CPA",https://www.sec.gov/files/litigation/admin/2008/34-57339.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2008&month=All&order=field_publish_date&sort=desc&page=1,listing_row,data/raw/aaer/2008/AAER-2787.pdf,data/raw/aaer/2008/AAER-2787.txt +2008,AAER-2785,2008-02-14,34-57333,Westinghouse Air Brake Technologies Corporation,https://www.sec.gov/files/litigation/admin/2008/34-57333.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2008&month=All&order=field_publish_date&sort=desc&page=1,listing_row,data/raw/aaer/2008/AAER-2785.pdf,data/raw/aaer/2008/AAER-2785.txt +2008,AAER-2784,2008-02-14,34-57330,"AXM Pharma, Inc.",https://www.sec.gov/files/litigation/admin/2008/34-57330.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2008&month=All&order=field_publish_date&sort=desc&page=1,listing_row,data/raw/aaer/2008/AAER-2784.pdf,data/raw/aaer/2008/AAER-2784.txt +2008,AAER-2783,2008-02-11,34-57303,"Robert A. Fish, CPA",https://www.sec.gov/files/litigation/admin/2008/34-57303.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2008&month=All&order=field_publish_date&sort=desc&page=1,listing_row,data/raw/aaer/2008/AAER-2783.pdf,data/raw/aaer/2008/AAER-2783.txt +2008,AAER-2781,2008-02-06,LR-20449,"Stephen P. Gardner, et al.",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-20449,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2008&month=All&order=field_publish_date&sort=desc&page=1,listing_row,,data/raw/aaer/2008/AAER-2781.txt +2008,AAER-2782,2008-02-06,34-57282,William Patrick Borchard (CPA),https://www.sec.gov/files/litigation/admin/2008/34-57282.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2008&month=All&order=field_publish_date&sort=desc&page=1,listing_row,data/raw/aaer/2008/AAER-2782.pdf,data/raw/aaer/2008/AAER-2782.txt +2008,AAER-2780,2008-02-01,LR-20446,"James Charles Blue, Randy Cook, and Victor Campbell",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-20446,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2008&month=All&order=field_publish_date&sort=desc&page=1,listing_row,,data/raw/aaer/2008/AAER-2780.txt +2008,AAER-2779,2008-01-31,34-57244,Gregory M. Dearlove,https://www.sec.gov/files/litigation/opinions/2008/34-57244.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2008&month=All&order=field_publish_date&sort=desc&page=1,listing_row,data/raw/aaer/2008/AAER-2779.pdf,data/raw/aaer/2008/AAER-2779.txt +2008,AAER-2778,2008-01-30,34-57234,"David B. Duncan, CPA",https://www.sec.gov/files/litigation/admin/2008/34-57234.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2008&month=All&order=field_publish_date&sort=desc&page=1,listing_row,data/raw/aaer/2008/AAER-2778.pdf,data/raw/aaer/2008/AAER-2778.txt +2008,AAER-2777,2008-01-28,LR-20441,David B. Duncan,https://www.sec.gov/enforcement-litigation/litigation-releases/lr-20441,https://www.sec.gov/files/litigation/complaints/2008/comp20441.pdf,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2008&month=All&order=field_publish_date&sort=desc&page=1,listing_row,,data/raw/aaer/2008/AAER-2777.txt +2008,AAER-2776,2008-01-28,34-57211,"Thomas H. Bauer, CPA",https://www.sec.gov/files/litigation/admin/2008/34-57211.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2008&month=All&order=field_publish_date&sort=desc&page=1,listing_row,data/raw/aaer/2008/AAER-2776.pdf,data/raw/aaer/2008/AAER-2776.txt +2008,AAER-2775,2008-01-28,34-57210,"Michael Lowther, CPA",https://www.sec.gov/files/litigation/admin/2008/34-57210.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2008&month=All&order=field_publish_date&sort=desc&page=1,listing_row,data/raw/aaer/2008/AAER-2775.pdf,data/raw/aaer/2008/AAER-2775.txt +2008,AAER-2774,2008-01-28,34-57209,"Michael Odom, CPA",https://www.sec.gov/files/litigation/admin/2008/34-57209.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2008&month=All&order=field_publish_date&sort=desc&page=1,listing_row,data/raw/aaer/2008/AAER-2774.pdf,data/raw/aaer/2008/AAER-2774.txt +2008,AAER-2773,2008-01-25,LR-20440,Michael K. Openshaw,https://www.sec.gov/enforcement-litigation/litigation-releases/lr-20440,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2008&month=All&order=field_publish_date&sort=desc&page=1,listing_row,,data/raw/aaer/2008/AAER-2773.txt +2008,AAER-2772,2008-01-22,34-57180,"Story & Company, P.C., and Brian L. Story, CPA",https://www.sec.gov/files/litigation/admin/2008/34-57180.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2008&month=All&order=field_publish_date&sort=desc&page=1,listing_row,data/raw/aaer/2008/AAER-2772.pdf,data/raw/aaer/2008/AAER-2772.txt +2008,AAER-2771,2008-01-22,34-57179,"Halt, Buzas & Powell, Ltd., Wayne A. Powell, CPA, and Steven R. Halt, CPA",https://www.sec.gov/files/litigation/admin/2008/34-57179.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2008&month=All&order=field_publish_date&sort=desc&page=1,listing_row,data/raw/aaer/2008/AAER-2771.pdf,data/raw/aaer/2008/AAER-2771.txt +2008,AAER-2770,2008-01-22,34-57178,"Frederick A. Kaden & Co., and Frederick A. Kaden, CPA",https://www.sec.gov/files/litigation/admin/2008/34-57178.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2008&month=All&order=field_publish_date&sort=desc&page=1,listing_row,data/raw/aaer/2008/AAER-2770.pdf,data/raw/aaer/2008/AAER-2770.txt +2008,AAER-2769,2008-01-22,34-57177,"Carl S. Sanko, CPA",https://www.sec.gov/files/litigation/admin/2008/34-57177.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2008&month=All&order=field_publish_date&sort=desc&page=1,listing_row,data/raw/aaer/2008/AAER-2769.pdf,data/raw/aaer/2008/AAER-2769.txt +2008,AAER-2768,2008-01-17,34-57165,Mark E. Sullivan,https://www.sec.gov/files/litigation/admin/2008/34-57165.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2008&month=All&order=field_publish_date&sort=desc&page=1,listing_row,data/raw/aaer/2008/AAER-2768.pdf,data/raw/aaer/2008/AAER-2768.txt +2008,AAER-2767,2008-01-10,LR-20426,"Chancellor Corporation, et al.",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-20426,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2008&month=All&order=field_publish_date&sort=desc&page=1,listing_row,,data/raw/aaer/2008/AAER-2767.txt +2008,AAER-2766,2008-01-04,34-57102|IA-2691,Santo C. Maggio,https://www.sec.gov/files/litigation/admin/2008/34-57102.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2008&month=All&order=field_publish_date&sort=desc&page=1,listing_row,data/raw/aaer/2008/AAER-2766.pdf,data/raw/aaer/2008/AAER-2766.txt +2008,AAER-2763,2008-01-03,LR-20420,James E. Koenig,https://www.sec.gov/enforcement-litigation/litigation-releases/lr-20420,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2008&month=All&order=field_publish_date&sort=desc&page=1,listing_row,,data/raw/aaer/2008/AAER-2763.txt +2008,AAER-2765,2008-01-03,34-57092,Greg A. Gadel (CPA),https://www.sec.gov/files/litigation/admin/2008/34-57092.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2008&month=All&order=field_publish_date&sort=desc&page=1,listing_row,data/raw/aaer/2008/AAER-2765.pdf,data/raw/aaer/2008/AAER-2765.txt +2008,AAER-2764,2008-01-03,34-57091,"Daniel J. Skrypek, CPA",https://www.sec.gov/files/litigation/admin/2008/34-57091.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2008&month=All&order=field_publish_date&sort=desc&page=1,listing_row,data/raw/aaer/2008/AAER-2764.pdf,data/raw/aaer/2008/AAER-2764.txt +2009,AAER-3093,2009-12-31,LR-21357,"UTStarcom, Inc.",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-21357,https://www.sec.gov/files/litigation/complaints/2009/comp21357.pdf,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2009&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2009/AAER-3093.txt +2009,AAER-3091,2009-12-30,LR-21356,Walter A. Forbes et al.,https://www.sec.gov/enforcement-litigation/litigation-releases/lr-21356,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2009&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2009/AAER-3091.txt +2009,AAER-3092,2009-12-30,34-61262,Stephen C. Gingrich (CPA),https://www.sec.gov/files/litigation/admin/2009/34-61262.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2009&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2009/AAER-3092.pdf,data/raw/aaer/2009/AAER-3092.txt +2009,AAER-3090,2009-12-28,34-61245,"Anna M. Baird, CPA",https://www.sec.gov/files/litigation/admin/2009/34-61245.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2009&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2009/AAER-3090.pdf,data/raw/aaer/2009/AAER-3090.txt +2009,AAER-3089,2009-12-23,LR-21350,"Richard E. McDonald, et al.",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-21350,https://www.sec.gov/files/litigation/complaints/2009/comp21350.pdf,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2009&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2009/AAER-3089.txt +2009,AAER-3088,2009-12-17,LR-21342,John W. Dwyer and Theodore P. Noncek,https://www.sec.gov/enforcement-litigation/litigation-releases/lr-21342,https://www.sec.gov/files/litigation/complaints/2009/comp21342-dwyer.pdf|https://www.sec.gov/files/litigation/complaints/2009/comp21342-noncek.pdf,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2009&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2009/AAER-3088.txt +2009,AAER-3081,2009-12-17,33-9092|34-61190,"William J. Carpenter, CPA",https://www.sec.gov/files/litigation/admin/2009/33-9092.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2009&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2009/AAER-3081.pdf,data/raw/aaer/2009/AAER-3081.txt +2009,AAER-3087,2009-12-17,33-9096|34-61196,Ernst & Young LLP,https://www.sec.gov/files/litigation/admin/2009/33-9096.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2009&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2009/AAER-3087.pdf,data/raw/aaer/2009/AAER-3087.txt +2009,AAER-3086,2009-12-17,34-61195,"Thomas D. Vogelsinger, CPA",https://www.sec.gov/files/litigation/admin/2009/34-61195.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2009&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2009/AAER-3086.pdf,data/raw/aaer/2009/AAER-3086.txt +2009,AAER-3085,2009-12-17,33-9095|34-61194,"John M. Kiss, CPA",https://www.sec.gov/files/litigation/admin/2009/33-9095.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2009&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2009/AAER-3085.pdf,data/raw/aaer/2009/AAER-3085.txt +2009,AAER-3084,2009-12-17,33-9094|34-61193,"Mark V. Sever, CPA",https://www.sec.gov/files/litigation/admin/2009/33-9094.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2009&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2009/AAER-3084.pdf,data/raw/aaer/2009/AAER-3084.txt +2009,AAER-3083,2009-12-17,33-9093|34-61192,"Kenneth W. Peterson, CPA",https://www.sec.gov/files/litigation/admin/2009/33-9093.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2009&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2009/AAER-3083.pdf,data/raw/aaer/2009/AAER-3083.txt +2009,AAER-3082,2009-12-17,34-61191,"Randy G. Fletchall, CPA",https://www.sec.gov/files/litigation/admin/2009/34-61191.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2009&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2009/AAER-3082.pdf,data/raw/aaer/2009/AAER-3082.txt +2009,AAER-3080,2009-12-14,34-61162,"Kevin Hall, CPA and Rosemary Meyer, CPA",https://www.sec.gov/files/litigation/opinions/2009/34-61162.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2009&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2009/AAER-3080.pdf,data/raw/aaer/2009/AAER-3080.txt +2009,AAER-3078,2009-12-10,34-61149,"Gregory Pasko, CPA",https://www.sec.gov/files/litigation/admin/2009/34-61149.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2009&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2009/AAER-3078.pdf,data/raw/aaer/2009/AAER-3078.txt +2009,AAER-3077,2009-12-10,34-61148,"John Wilroy, CPA",https://www.sec.gov/files/litigation/admin/2009/34-61148.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2009&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2009/AAER-3077.pdf,data/raw/aaer/2009/AAER-3077.txt +2009,AAER-3076,2009-12-10,34-61147,"Clinton Ronald Greenman, CPA",https://www.sec.gov/files/litigation/admin/2009/34-61147.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2009&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2009/AAER-3076.pdf,data/raw/aaer/2009/AAER-3076.txt +2009,AAER-3075,2009-12-10,34-61146,"Kenneth Mueller, CPA",https://www.sec.gov/files/litigation/admin/2009/34-61146.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2009&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2009/AAER-3075.pdf,data/raw/aaer/2009/AAER-3075.txt +2009,AAER-3074,2009-12-10,34-61137,Applied Wellness Corporation,https://www.sec.gov/files/litigation/admin/2009/34-61137.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2009&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2009/AAER-3074.pdf,data/raw/aaer/2009/AAER-3074.txt +2009,AAER-3079,2009-12-07,LR-21327,"Brad A. Morrice, et al.",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-21327,https://www.sec.gov/files/litigation/complaints/2009/comp21327.pdf,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2009&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2009/AAER-3079.txt +2009,AAER-3073,2009-12-04,LR-21323,"Black Box Corporation, Frederick C. Young, and Anna M. Baird",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-21323,https://www.sec.gov/files/litigation/complaints/2009/comp21323.pdf,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2009&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2009/AAER-3073.txt +2009,AAER-3072,2009-12-04,34-61113,Robert Bernstein,https://www.sec.gov/files/litigation/admin/2009/34-61113.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2009&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2009/AAER-3072.pdf,data/raw/aaer/2009/AAER-3072.txt +2009,AAER-3071,2009-11-30,LR-21314,"Home Solutions of America, Inc., Frank J. Fradella, Brian M. Marshall, Jeffrey M. Mattich, Rick J. O'Brien, Stephen C. Gingrich, Thomas L. Davis and Jeffrey T. Craft",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-21314,https://www.sec.gov/files/litigation/complaints/2009/comp21314.pdf,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2009&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2009/AAER-3071.txt +2009,AAER-3070,2009-11-17,LR-21302,"Benjamin Silva, III and Diane Bjorkstrom",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-21302,https://www.sec.gov/files/litigation/complaints/2009/comp21302-silva.pdf|https://www.sec.gov/files/litigation/complaints/2009/comp21302-bjorkstrom.pdf,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2009&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2009/AAER-3070.txt +2009,AAER-3069,2009-11-16,LR-21300,Bancinsurance Corporation and John S. Sokol,https://www.sec.gov/enforcement-litigation/litigation-releases/lr-21300,https://www.sec.gov/files/litigation/complaints/2009/comp21300.pdf,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2009&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2009/AAER-3069.txt +2009,AAER-3068,2009-11-12,LR-21290,"SafeNet, Inc., et. al.",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-21290,https://www.sec.gov/files/litigation/complaints/2009/comp21290.pdf,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2009&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2009/AAER-3068.txt +2009,AAER-3064,2009-11-04,LR-21277,"Symbol Technologies, Inc., et al.",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-21277,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2009&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2009/AAER-3064.txt +2009,AAER-3065,2009-11-04,LR-21278,"James J. Treacy, et al.",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-21278,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2009&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2009/AAER-3065.txt +2009,AAER-3066,2009-11-04,LR-21281,Steven V. Cotton,https://www.sec.gov/enforcement-litigation/litigation-releases/lr-21281,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2009&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2009/AAER-3066.txt +2009,AAER-3067,2009-11-04,LR-21282,"Merge Healthcare Incorporated, Richard Linden, and Scott Veech",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-21282,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2009&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2009/AAER-3067.txt +2009,AAER-3063,2009-10-30,LR-21272,"China Holdings, Inc. and Julianna Lu (a.k.a. Jenny XueJian Lu)",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-21272,https://www.sec.gov/files/litigation/complaints/2009/comp21272.pdf,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2009&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2009/AAER-3063.txt +2009,AAER-3061,2009-10-28,34-60898|IA-2942,"Tab Keplinger, CPA",https://www.sec.gov/files/litigation/admin/2009/34-60898.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2009&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2009/AAER-3061.pdf,data/raw/aaer/2009/AAER-3061.txt +2009,AAER-3059,2009-10-20,34-60846,"ECO 2 Plastics, Inc.",https://www.sec.gov/files/litigation/admin/2009/34-60846.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2009&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2009/AAER-3059.pdf,data/raw/aaer/2009/AAER-3059.txt +2009,AAER-3058,2009-10-13,LR-21247,John N. Milne,https://www.sec.gov/enforcement-litigation/litigation-releases/lr-21247,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2009&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2009/AAER-3058.txt +2009,AAER-3057,2009-10-09,34-60806,"Peter Y. Atkinson, Esq.",https://www.sec.gov/files/litigation/admin/2009/34-60806.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2009&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2009/AAER-3057.pdf,data/raw/aaer/2009/AAER-3057.txt +2009,AAER-3056,2009-10-06,34-60792,"Michael J. Moore, CPA and Moore & Associates Chartered",https://www.sec.gov/files/litigation/admin/2009/34-60792.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2009&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2009/AAER-3056.pdf,data/raw/aaer/2009/AAER-3056.txt +2009,AAER-3055,2009-10-05,LR-21236,"Matthew W. Hardey, L. Cyrus DeBlanc, and Joe E. Penland",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-21236,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2009&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2009/AAER-3055.txt +2009,AAER-3062,2009-10-01,LR-21235,"Ronald Ferguson, Elizabeth Monrad, Christian Milton, Robert Graham and Christopher Garand",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-21235,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2009&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2009/AAER-3062.txt +2009,AAER-3060,2009-09-30,LR-21228,Michael A. Rivers and ARKR Trust LLC,https://www.sec.gov/enforcement-litigation/litigation-releases/lr-21228,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2009&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2009/AAER-3060.txt +2009,AAER-3052,2009-09-18,LR-21213,"Charles Johnson, Jr., Christopher Benyo, Michael Kennedy, John Tuli, and Kent Wakeford",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-21213,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2009&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2009/AAER-3052.txt +2009,AAER-3054,2009-09-18,34-60693,"Daniel F. Stulac, CPA",https://www.sec.gov/files/litigation/admin/2009/34-60693.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2009&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2009/AAER-3054.pdf,data/raw/aaer/2009/AAER-3054.txt +2009,AAER-3053,2009-09-18,34-60689,William D. Shovers (CPA)(Corrected),https://www.sec.gov/files/litigation/admin/2009/34-60689.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2009&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2009/AAER-3053.pdf,data/raw/aaer/2009/AAER-3053.txt +2009,AAER-3051,2009-09-15,34-60676,"Berdj J. Rassam, CPA",https://www.sec.gov/files/litigation/admin/2009/34-60676.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2009&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2009/AAER-3051.pdf,data/raw/aaer/2009/AAER-3051.txt +2009,AAER-3050,2009-09-14,LR-21210,"Stuart W. Fuhlendorf and Isilon Systems, Inc.",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-21210,https://www.sec.gov/files/litigation/complaints/2009/comp21210-fuhlendorf.pdf|https://www.sec.gov/files/litigation/complaints/2009/comp21210-isilon.pdf,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2009&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2009/AAER-3050.txt +2009,AAER-3047,2009-09-11,LR-21205,"Tenet Healthcare Corporation, et al.",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-21205,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2009&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2009/AAER-3047.txt +2009,AAER-3049,2009-09-11,LR-21207,Dana Holding Corporation (as Successor Registrant to Dana Corporation),https://www.sec.gov/enforcement-litigation/litigation-releases/lr-21207,https://www.sec.gov/files/litigation/complaints/2009/comp21207.pdf,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2009&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2009/AAER-3049.txt +2009,AAER-3048,2009-09-11,34-60657,Dana Holding Corporation (as Successor Registrant to Dana Corporation),https://www.sec.gov/files/litigation/admin/2009/34-60657.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2009&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2009/AAER-3048.pdf,data/raw/aaer/2009/AAER-3048.txt +2009,AAER-3046,2009-09-09,LR-21202,Timothy J. Huff,https://www.sec.gov/enforcement-litigation/litigation-releases/lr-21202,https://www.sec.gov/files/litigation/complaints/2009/comp21202.pdf,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2009&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2009/AAER-3046.txt +2009,AAER-3045,2009-09-03,LR-21195,"The Hain Celestial Group, Inc.",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-21195,https://www.sec.gov/files/litigation/complaints/2009/comp21195.pdf,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2009&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2009/AAER-3045.txt +2009,AAER-3044,2009-09-01,LR-21194,"VeriFone Holdings, Inc. and Paul Periolat",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-21194,https://www.sec.gov/files/litigation/complaints/2009/comp21194.pdf,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2009&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2009/AAER-3044.txt +2009,AAER-3043,2009-09-01,34-60601,"Patti Tay, CPA",https://www.sec.gov/files/litigation/admin/2009/34-60601.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2009&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2009/AAER-3043.pdf,data/raw/aaer/2009/AAER-3043.txt +2009,AAER-3042,2009-09-01,34-60600,"Kenneth Selterman, Esq.",https://www.sec.gov/files/litigation/admin/2009/34-60600.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2009&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2009/AAER-3042.pdf,data/raw/aaer/2009/AAER-3042.txt +2009,AAER-3041,2009-08-28,LR-21190,Oscar H. Meza,https://www.sec.gov/enforcement-litigation/litigation-releases/lr-21190,https://www.sec.gov/files/litigation/complaints/2009/comp21190.pdf,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2009&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2009/AAER-3041.txt +2009,AAER-3040,2009-08-27,LR-21189A,Michael J. Moore and Moore & Associates Chartered,https://www.sec.gov/enforcement-litigation/litigation-releases/lr-21189a,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2009&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2009/AAER-3040.txt +2009,AAER-3039,2009-08-27,34-60576,"Jerry F. Wells, Jr.",https://www.sec.gov/files/litigation/admin/2009/34-60576.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2009&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2009/AAER-3039.pdf,data/raw/aaer/2009/AAER-3039.txt +2009,AAER-3038,2009-08-26,34-60575,"L. Daniel Ferrer, Esq.",https://www.sec.gov/files/litigation/admin/2009/34-60575.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2009&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2009/AAER-3038.pdf,data/raw/aaer/2009/AAER-3038.txt +2009,AAER-3037,2009-08-25,34-60566,"Howard I. Smith, CPA",https://www.sec.gov/files/litigation/admin/2009/34-60566.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2009&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2009/AAER-3037.pdf,data/raw/aaer/2009/AAER-3037.txt +2009,AAER-3036,2009-08-19,34-60532,"Entrade, Inc.",https://www.sec.gov/files/litigation/admin/2009/34-60532.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2009&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2009/AAER-3036.pdf,data/raw/aaer/2009/AAER-3036.txt +2009,AAER-3035,2009-08-12,LR-21177,Terex Corporation,https://www.sec.gov/enforcement-litigation/litigation-releases/lr-21177,https://www.sec.gov/files/litigation/complaints/2009/comp21177.pdf,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2009&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2009/AAER-3035.txt +2009,AAER-3034,2009-08-12,34-60484,Douglas K. Hutchins,https://www.sec.gov/files/litigation/admin/2009/34-60484.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2009&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2009/AAER-3034.pdf,data/raw/aaer/2009/AAER-3034.txt +2009,AAER-3032,2009-08-06,LR-21170,Maurice R. Greenberg and Howard I. Smith,https://www.sec.gov/enforcement-litigation/litigation-releases/lr-21170,https://www.sec.gov/files/litigation/complaints/2009/comp21170.pdf,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2009&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2009/AAER-3032.txt +2009,AAER-3030,2009-08-05,LR-21168,Johannes Gerhardus Andreae,https://www.sec.gov/enforcement-litigation/litigation-releases/lr-21168,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2009&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2009/AAER-3030.txt +2009,AAER-3029,2009-08-04,LR-21166,General Electric Company,https://www.sec.gov/enforcement-litigation/litigation-releases/lr-21166,https://www.sec.gov/files/litigation/complaints/2009/comp21166.pdf,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2009&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2009/AAER-3029.txt +2009,AAER-3028,2009-08-03,LR-21163,Kenneth Selterman and Patti Tay,https://www.sec.gov/enforcement-litigation/litigation-releases/lr-21163,https://www.sec.gov/files/litigation/complaints/2009/comp21163.pdf,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2009&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2009/AAER-3028.txt +2009,AAER-3027,2009-07-31,34-60415,"Frank S. Laforgia, CPA",https://www.sec.gov/files/litigation/admin/2009/34-60415.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2009&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2009/AAER-3027.pdf,data/raw/aaer/2009/AAER-3027.txt +2009,AAER-3026,2009-07-30,34-60400,"Helmerich & Payne, Inc.",https://www.sec.gov/files/litigation/admin/2009/34-60400.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2009&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2009/AAER-3026.pdf,data/raw/aaer/2009/AAER-3026.txt +2009,AAER-3020,2009-07-28,LR-21156,Avery Dennison Corporation,https://www.sec.gov/enforcement-litigation/litigation-releases/lr-21156,https://www.sec.gov/files/litigation/complaints/2009/comp21156.pdf,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2009&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2009/AAER-3020.txt +2009,AAER-3021,2009-07-28,34-60393,Avery Dennison Corporation,https://www.sec.gov/files/litigation/admin/2009/34-60393.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2009&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2009/AAER-3021.pdf,data/raw/aaer/2009/AAER-3021.txt +2009,AAER-3018,2009-07-23,LR-21148,"Joel M. Arnold, Grant P. Graham, John M. Walker, and Richard L. Weston",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-21148,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2009&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2009/AAER-3018.txt +2009,AAER-3025,2009-07-23,LR-21149A,Maynard L. Jenkins,https://www.sec.gov/enforcement-litigation/litigation-releases/lr-21149a,https://www.sec.gov/files/litigation/complaints/2009/comp21149.pdf,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2009&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2009/AAER-3025.txt +2009,AAER-3019,2009-07-23,LR-21150,"West Marine, Inc.",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-21150,https://www.sec.gov/files/litigation/complaints/2009/comp21150.pdf,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2009&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2009/AAER-3019.txt +2009,AAER-3016,2009-07-20,34-60345,"Lisa M. Roberts, CPA",https://www.sec.gov/files/litigation/admin/2009/34-60345.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2009&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2009/AAER-3016.pdf,data/raw/aaer/2009/AAER-3016.txt +2009,AAER-3017,2009-07-20,34-60346,"Kevin Hall, CPA and Rosemary Meyer, CPA",https://www.sec.gov/files/litigation/opinions/2009/34-60346.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2009&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2009/AAER-3017.pdf,data/raw/aaer/2009/AAER-3017.txt +2009,AAER-3014,2009-07-17,34-60331,"Thomas Stiner, CPA",https://www.sec.gov/files/litigation/admin/2009/34-60331.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2009&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2009/AAER-3014.pdf,data/raw/aaer/2009/AAER-3014.txt +2009,AAER-3013,2009-07-17,34-60329,"Andrew J. McAdams, CPA",https://www.sec.gov/files/litigation/admin/2009/34-60329.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2009&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2009/AAER-3013.pdf,data/raw/aaer/2009/AAER-3013.txt +2009,AAER-3015,2009-07-17,34-60336,"LSB Industries, Inc. and Jimmie Dean Jones, CPA",https://www.sec.gov/files/litigation/admin/2009/34-60336.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2009&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2009/AAER-3015.pdf,data/raw/aaer/2009/AAER-3015.txt +2009,AAER-3011,2009-07-16,LR-21136,Mark T. Turkcan,https://www.sec.gov/enforcement-litigation/litigation-releases/lr-21136,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2009&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2009/AAER-3011.txt +2009,AAER-3012,2009-07-16,LR-21137,"Matthew W. Hardey, L. Cyrus DeBlanc, and Joe E. Penland",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-21137,https://www.sec.gov/files/litigation/complaints/2009/comp21137.pdf,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2009&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2009/AAER-3012.txt +2009,AAER-3009,2009-07-14,LR-21128,"Richard D. Power, Edward Federman, and Richard J. ""Skip"" Heger",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-21128,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2009&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2009/AAER-3009.txt +2009,AAER-3010,2009-07-14,LR-21129,"L. Dennis Kozlowski, Mark H. Swartz, and Mark A. Belnick",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-21129,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2009&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2009/AAER-3010.txt +2009,AAER-3008,2009-07-08,LR-21119,"Jerry F. Wells, Jr.",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-21119,https://www.sec.gov/files/litigation/complaints/2009/comp21119.pdf,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2009&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2009/AAER-3008.txt +2009,AAER-3007,2009-07-06,LR-21117,Doral Financial Corporation and First BanCorp,https://www.sec.gov/enforcement-litigation/litigation-releases/lr-21117,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2009&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2009/AAER-3007.txt +2009,AAER-3006,2009-07-02,34-60242,Vernon Jeffrey Harrell,https://www.sec.gov/files/litigation/admin/2009/34-60242.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2009&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2009/AAER-3006.pdf,data/raw/aaer/2009/AAER-3006.txt +2009,AAER-3005,2009-07-02,34-60238|IC-28809,David Lloyd Pells,https://www.sec.gov/files/litigation/admin/2009/34-60238.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2009&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2009/AAER-3005.pdf,data/raw/aaer/2009/AAER-3005.txt +2009,AAER-3003,2009-07-01,LR-21114,Michael T. Rand,https://www.sec.gov/enforcement-litigation/litigation-releases/lr-21114,https://www.sec.gov/files/litigation/complaints/2009/comp21114.pdf,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2009&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2009/AAER-3003.txt +2009,AAER-3004,2009-07-01,34-60219,"Robert D. Graham, Esq.",https://www.sec.gov/files/litigation/admin/2009/34-60219.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2009&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2009/AAER-3004.pdf,data/raw/aaer/2009/AAER-3004.txt +2009,AAER-3002,2009-06-26,34-60181,Warren B. Schmidgall,https://www.sec.gov/files/litigation/admin/2009/34-60181.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2009&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2009/AAER-3002.pdf,data/raw/aaer/2009/AAER-3002.txt +2009,AAER-3000,2009-06-25,LR-21106,Steven R. Garfinkel and Michael O'Hanlon,https://www.sec.gov/enforcement-litigation/litigation-releases/lr-21106,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2009&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2009/AAER-3000.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-2997,2009-06-22,LR-21097,Warren B. Schmidgall and David E. Watson,https://www.sec.gov/enforcement-litigation/litigation-releases/lr-21097,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2009&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2009/AAER-2997.txt +2009,AAER-2998,2009-06-22,LR-21098,Horst W. Schroeder,https://www.sec.gov/enforcement-litigation/litigation-releases/lr-21098,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2009&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2009/AAER-2998.txt +2009,AAER-2996,2009-06-22,34-60155,"Anthony R. Russo, CPA",https://www.sec.gov/files/litigation/admin/2009/34-60155.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2009&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2009/AAER-2996.pdf,data/raw/aaer/2009/AAER-2996.txt +2009,AAER-2993,2009-06-18,LR-21089,"Joseph Hirko, et al.",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-21089,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2009&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2009/AAER-2993.txt +2009,AAER-2994,2009-06-18,LR-21090,"Comverse Technology, Inc.",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-21090,https://www.sec.gov/files/litigation/complaints/2009/comp21090.pdf,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2009&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2009/AAER-2994.txt +2009,AAER-2995,2009-06-18,LR-21091,"Ulticom, Inc. and Lisa M. Roberts",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-21091,https://www.sec.gov/files/litigation/complaints/2009/comp21091-ulticom.pdf|https://www.sec.gov/files/litigation/complaints/2009/comp21091-roberts.pdf,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2009&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2009/AAER-2995.txt +2009,AAER-2991,2009-06-17,LR-21087,Jerry D. Cash and David E. Grose,https://www.sec.gov/enforcement-litigation/litigation-releases/lr-21087,https://www.sec.gov/files/litigation/complaints/2009/comp21087.pdf,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2009&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2009/AAER-2991.txt +2009,AAER-2990,2009-06-12,LR-21083,Blackout Media Corporation and Sandy Winick,https://www.sec.gov/enforcement-litigation/litigation-releases/lr-21083,https://www.sec.gov/files/litigation/complaints/2009/comp21083.pdf,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2009&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2009/AAER-2990.txt +2009,AAER-2989,2009-06-11,34-60098,"Elizabeth Monrad, CPA",https://www.sec.gov/files/litigation/admin/2009/34-60098.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2009&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2009/AAER-2989.pdf,data/raw/aaer/2009/AAER-2989.txt +2009,AAER-2988,2009-06-09,34-60076,Richard Miller (CPA),https://www.sec.gov/files/litigation/admin/2009/34-60076.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2009&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2009/AAER-2988.pdf,data/raw/aaer/2009/AAER-2988.txt +2009,AAER-2987,2009-06-09,34-60075,Gary Jensen (CPA),https://www.sec.gov/files/litigation/admin/2009/34-60075.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2009&month=All&order=field_publish_date&sort=desc&page=1,listing_row,data/raw/aaer/2009/AAER-2987.pdf,data/raw/aaer/2009/AAER-2987.txt +2009,AAER-2986,2009-06-09,34-60074,Michael Beaulieu (CPA),https://www.sec.gov/files/litigation/admin/2009/34-60074.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2009&month=All&order=field_publish_date&sort=desc&page=1,listing_row,data/raw/aaer/2009/AAER-2986.pdf,data/raw/aaer/2009/AAER-2986.txt +2009,AAER-2985,2009-06-05,34-60052,Grayling R. Hofer,https://www.sec.gov/files/litigation/admin/2009/34-60052.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2009&month=All&order=field_publish_date&sort=desc&page=1,listing_row,data/raw/aaer/2009/AAER-2985.pdf,data/raw/aaer/2009/AAER-2985.txt +2009,AAER-3023,2009-06-04,LR-21068A,"Angelo Mozilo, David Sambol, and Eric Sieracki",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-21068a,https://www.sec.gov/files/litigation/complaints/2009/comp21068.pdf,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2009&month=All&order=field_publish_date&sort=desc&page=1,listing_row,,data/raw/aaer/2009/AAER-3023.txt +2009,AAER-2984,2009-06-04,34-60047,"Dyadic International, Inc.",https://www.sec.gov/files/litigation/admin/2009/34-60047.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2009&month=All&order=field_publish_date&sort=desc&page=1,listing_row,data/raw/aaer/2009/AAER-2984.pdf,data/raw/aaer/2009/AAER-2984.txt +2009,AAER-2983,2009-06-01,34-60017,"Sharlene Abrams, CPA",https://www.sec.gov/files/litigation/admin/2009/34-60017.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2009&month=All&order=field_publish_date&sort=desc&page=1,listing_row,data/raw/aaer/2009/AAER-2983.pdf,data/raw/aaer/2009/AAER-2983.txt +2009,AAER-2980,2009-05-29,LR-21063,Thomas Wurzel,https://www.sec.gov/enforcement-litigation/litigation-releases/lr-21063,https://www.sec.gov/files/litigation/complaints/2009/comp21063.pdf,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2009&month=All&order=field_publish_date&sort=desc&page=1,listing_row,,data/raw/aaer/2009/AAER-2980.txt +2009,AAER-2981,2009-05-29,34-60005,United Industrial Corporation,https://www.sec.gov/files/litigation/admin/2009/34-60005.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2009&month=All&order=field_publish_date&sort=desc&page=1,listing_row,data/raw/aaer/2009/AAER-2981.pdf,data/raw/aaer/2009/AAER-2981.txt +2009,AAER-2977,2009-05-27,LR-21058,"Richard J. Miller, Gary S. Jensen, and Michael E. Beaulieu",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-21058,https://www.sec.gov/files/litigation/complaints/2009/comp21058.pdf,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2009&month=All&order=field_publish_date&sort=desc&page=1,listing_row,,data/raw/aaer/2009/AAER-2977.txt +2009,AAER-2979,2009-05-27,34-59989,"Frank P. Sinopoli, CPA",https://www.sec.gov/files/litigation/admin/2009/34-59989.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2009&month=All&order=field_publish_date&sort=desc&page=1,listing_row,data/raw/aaer/2009/AAER-2979.pdf,data/raw/aaer/2009/AAER-2979.txt +2009,AAER-2978,2009-05-27,34-59986,"Pollard Kelley Auditing Services, Inc. and Terance Kelley, CPA",https://www.sec.gov/files/litigation/admin/2009/34-59986.pdf,https://www.sec.gov/files/litigation/admin/2009/34-59986-o.pdf,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2009&month=All&order=field_publish_date&sort=desc&page=1,listing_row,data/raw/aaer/2009/AAER-2978.pdf,data/raw/aaer/2009/AAER-2978.txt +2009,AAER-2976,2009-05-27,34-59980,"Brian R. Spires, CPA",https://www.sec.gov/files/litigation/admin/2009/34-59980.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2009&month=All&order=field_publish_date&sort=desc&page=1,listing_row,data/raw/aaer/2009/AAER-2976.pdf,data/raw/aaer/2009/AAER-2976.txt +2009,AAER-2975,2009-05-27,34-59977,John T. McDonald (CPA),https://www.sec.gov/files/litigation/admin/2009/34-59977.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2009&month=All&order=field_publish_date&sort=desc&page=1,listing_row,data/raw/aaer/2009/AAER-2975.pdf,data/raw/aaer/2009/AAER-2975.txt +2009,AAER-2974,2009-05-26,33-9032|34-59973,CSK Auto Corporation,https://www.sec.gov/files/litigation/admin/2009/33-9032.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2009&month=All&order=field_publish_date&sort=desc&page=1,listing_row,data/raw/aaer/2009/AAER-2974.pdf,data/raw/aaer/2009/AAER-2974.txt +2009,AAER-2973,2009-05-21,34-59959,TMT Capital Corporation,https://www.sec.gov/files/litigation/admin/2009/34-59959.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2009&month=All&order=field_publish_date&sort=desc&page=1,listing_row,data/raw/aaer/2009/AAER-2973.pdf,data/raw/aaer/2009/AAER-2973.txt +2009,AAER-2972,2009-05-19,LR-21048,"Apogee Technology, Inc., David B. Meyers and Annette Jaynes",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-21048,https://www.sec.gov/files/litigation/complaints/2009/comp21048.pdf,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2009&month=All&order=field_publish_date&sort=desc&page=1,listing_row,,data/raw/aaer/2009/AAER-2972.txt +2009,AAER-2970,2009-05-18,LR-21042,"Monster Worldwide, Inc.",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-21042,https://www.sec.gov/files/litigation/complaints/2009/comp21042.pdf,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2009&month=All&order=field_publish_date&sort=desc&page=1,listing_row,,data/raw/aaer/2009/AAER-2970.txt +2009,AAER-2971,2009-05-18,LR-21044,"WellCare Health Plans, Inc.",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-21044,https://www.sec.gov/files/litigation/complaints/2009/comp21044.pdf,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2009&month=All&order=field_publish_date&sort=desc&page=1,listing_row,,data/raw/aaer/2009/AAER-2971.txt +2009,AAER-2969,2009-05-15,LR-21039,Gary A. Ray,https://www.sec.gov/enforcement-litigation/litigation-releases/lr-21039,https://www.sec.gov/files/litigation/complaints/2009/comp21039.pdf,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2009&month=All&order=field_publish_date&sort=desc&page=1,listing_row,,data/raw/aaer/2009/AAER-2969.txt +2009,AAER-2968,2009-05-12,34-59903,Ingram Micro Inc.,https://www.sec.gov/files/litigation/admin/2009/34-59903.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2009&month=All&order=field_publish_date&sort=desc&page=1,listing_row,data/raw/aaer/2009/AAER-2968.pdf,data/raw/aaer/2009/AAER-2968.txt +2009,AAER-2967,2009-04-28,LR-21014,"Michael Strauss, Stephen Hozie and Robert Bernstein",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-21014,https://www.sec.gov/files/litigation/complaints/2009/comp21014.pdf,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2009&month=All&order=field_publish_date&sort=desc&page=1,listing_row,,data/raw/aaer/2009/AAER-2967.txt +2009,AAER-2966,2009-04-23,34-59817,"KPMG LLP, Bryan E. Palbaum, CPA, John M. Wong, CPA, Kenneth B. Janeski, CPA, David A. Hori, CPA",https://www.sec.gov/files/litigation/admin/2009/34-59817.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2009&month=All&order=field_publish_date&sort=desc&page=1,listing_row,data/raw/aaer/2009/AAER-2966.pdf,data/raw/aaer/2009/AAER-2966.txt +2009,AAER-2965,2009-04-21,34-59803,Randy S. Casstevens (CPA),https://www.sec.gov/files/litigation/admin/2009/34-59803.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2009&month=All&order=field_publish_date&sort=desc&page=1,listing_row,data/raw/aaer/2009/AAER-2965.pdf,data/raw/aaer/2009/AAER-2965.txt +2009,AAER-2964,2009-04-17,34-59785,"Kevin E. Brooks, CPA",https://www.sec.gov/files/litigation/admin/2009/34-59785.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2009&month=All&order=field_publish_date&sort=desc&page=1,listing_row,data/raw/aaer/2009/AAER-2964.pdf,data/raw/aaer/2009/AAER-2964.txt +2009,AAER-2963,2009-04-14,34-59767,"Stratum Holdings, Inc.",https://www.sec.gov/files/litigation/admin/2009/34-59767.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2009&month=All&order=field_publish_date&sort=desc&page=1,listing_row,data/raw/aaer/2009/AAER-2963.pdf,data/raw/aaer/2009/AAER-2963.txt +2009,AAER-2962,2009-04-14,34-59766,"Stephen P. Corso, Jr., CPA",https://www.sec.gov/files/litigation/admin/2009/34-59766.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2009&month=All&order=field_publish_date&sort=desc&page=1,listing_row,data/raw/aaer/2009/AAER-2962.pdf,data/raw/aaer/2009/AAER-2962.txt +2009,AAER-2961,2009-04-13,34-59758,Antonio Canova (CPA),https://www.sec.gov/files/litigation/admin/2009/34-59758.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2009&month=All&order=field_publish_date&sort=desc&page=1,listing_row,data/raw/aaer/2009/AAER-2961.pdf,data/raw/aaer/2009/AAER-2961.txt +2009,AAER-2960,2009-04-13,34-59751,"Jesus A. Lago, CPA",https://www.sec.gov/files/litigation/admin/2009/34-59751.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2009&month=All&order=field_publish_date&sort=desc&page=1,listing_row,data/raw/aaer/2009/AAER-2960.pdf,data/raw/aaer/2009/AAER-2960.txt +2009,AAER-2959,2009-04-03,34-59703,"Dan Wise, CPA, a/k/a Danny Wise, CPA",https://www.sec.gov/files/litigation/admin/2009/34-59703.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2009&month=All&order=field_publish_date&sort=desc&page=1,listing_row,data/raw/aaer/2009/AAER-2959.pdf,data/raw/aaer/2009/AAER-2959.txt +2009,AAER-2957,2009-04-01,LR-20982,"Take-Two Interactive Software, Inc.",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-20982,https://www.sec.gov/files/litigation/complaints/2009/comp20982.pdf,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2009&month=All&order=field_publish_date&sort=desc&page=1,listing_row,,data/raw/aaer/2009/AAER-2957.txt +2009,AAER-2956,2009-03-30,LR-20978,"WMDS, Inc. One Universe Online, Inc., Seng Tan, James Bunchan and Christian Rochon",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-20978,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2009&month=All&order=field_publish_date&sort=desc&page=1,listing_row,,data/raw/aaer/2009/AAER-2956.txt +2009,AAER-2958,2009-03-30,34-59648,"Dennis Kavelman, C.A. and Arcangelo Loberto, C.A.",https://www.sec.gov/files/litigation/admin/2009/34-59648.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2009&month=All&order=field_publish_date&sort=desc&page=1,listing_row,data/raw/aaer/2009/AAER-2958.pdf,data/raw/aaer/2009/AAER-2958.txt +2009,AAER-2955,2009-03-27,LR-20975,"Delphi Corporation, Judith Kudla, et al.",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-20975,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2009&month=All&order=field_publish_date&sort=desc&page=1,listing_row,,data/raw/aaer/2009/AAER-2955.txt +2009,AAER-2954,2009-03-27,34-59637,Judith Kudla (CPA),https://www.sec.gov/files/litigation/admin/2009/34-59637.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2009&month=All&order=field_publish_date&sort=desc&page=1,listing_row,data/raw/aaer/2009/AAER-2954.pdf,data/raw/aaer/2009/AAER-2954.txt +2009,AAER-3031,2009-03-23,LR-20965,"Escala Group, Inc., Gregory Manning, and Larry Lee Crawford, CPA",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-20965,https://www.sec.gov/files/litigation/complaints/2009/comp20965.pdf,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2009&month=All&order=field_publish_date&sort=desc&page=1,listing_row,,data/raw/aaer/2009/AAER-3031.txt +2009,AAER-2953,2009-03-20,LR-20964,"Mercury Interactive, LLC (f/k/a Mercury Interactive Corporation), Amnon Landan, Sharlene Abrams, Douglas Smith, and Susan Skaer",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-20964,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2009&month=All&order=field_publish_date&sort=desc&page=1,listing_row,,data/raw/aaer/2009/AAER-2953.txt +2009,AAER-2992,2009-03-18,LR-20959,"David G. Friehling, C.P.A and Friehling & Horowitz, CPA's, P.C.",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-20959,https://www.sec.gov/files/litigation/complaints/2009/comp20959.pdf,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2009&month=All&order=field_publish_date&sort=desc&page=1,listing_row,,data/raw/aaer/2009/AAER-2992.txt +2009,AAER-2952,2009-03-18,34-59596,"William D. Shovers, CPA",https://www.sec.gov/files/litigation/admin/2009/34-59596.pdf,https://www.sec.gov/files/litigation/opinions/2009/34-59874.pdf,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2009&month=All&order=field_publish_date&sort=desc&page=1,listing_row,data/raw/aaer/2009/AAER-2952.pdf,data/raw/aaer/2009/AAER-2952.txt +2009,AAER-2951,2009-03-18,34-59594,"Allion Healthcare, Inc. and James G. Spencer",https://www.sec.gov/files/litigation/admin/2009/34-59594.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2009&month=All&order=field_publish_date&sort=desc&page=1,listing_row,data/raw/aaer/2009/AAER-2951.pdf,data/raw/aaer/2009/AAER-2951.txt +2009,AAER-2950,2009-03-17,34-59584,"Andrew Sims, CPA",https://www.sec.gov/files/litigation/admin/2009/34-59584.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2009&month=All&order=field_publish_date&sort=desc&page=1,listing_row,data/raw/aaer/2009/AAER-2950.pdf,data/raw/aaer/2009/AAER-2950.txt +2009,AAER-3022,2009-03-12,LR-20949A,MedQuist Inc.; John A. Donohoe; and Brian J. Kearns and Bruce J. Van Fossen,https://www.sec.gov/enforcement-litigation/litigation-releases/lr-20949a,https://www.sec.gov/files/litigation/complaints/2009/comp20949-medquist.pdf|https://www.sec.gov/files/litigation/complaints/2009/comp20949-donohoe.pdf|https://www.sec.gov/files/litigation/complaints/2009/comp20949-kearns.pdf,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2009&month=All&order=field_publish_date&sort=desc&page=1,listing_row,,data/raw/aaer/2009/AAER-3022.txt +2009,AAER-2949,2009-03-12,LR-20950,"Quest Software, Inc., Vincent C. Smith, John J. Laskey, and Kevin E. Brooks",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-20950,https://www.sec.gov/files/litigation/complaints/2009/comp20950.pdf,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2009&month=All&order=field_publish_date&sort=desc&page=1,listing_row,,data/raw/aaer/2009/AAER-2949.txt +2009,AAER-2947,2009-03-11,LR-20942,"Stephen P. Gardner, et al.",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-20942,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2009&month=All&order=field_publish_date&sort=desc&page=1,listing_row,,data/raw/aaer/2009/AAER-2947.txt +2009,AAER-2948,2009-03-11,LR-20945,"PowerCold Corporation, Francis L. Simola, Joseph C. Cahill, and Grayling R. Hofer",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-20945,https://www.sec.gov/files/litigation/complaints/2009/comp20945.pdf,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2009&month=All&order=field_publish_date&sort=desc&page=1,listing_row,,data/raw/aaer/2009/AAER-2948.txt +2009,AAER-2946,2009-03-10,LR-20938,"Allen Barnett, et al.",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-20938,https://www.sec.gov/files/litigation/complaints/2009/comp20938.pdf,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2009&month=All&order=field_publish_date&sort=desc&page=1,listing_row,,data/raw/aaer/2009/AAER-2946.txt +2009,AAER-2945,2009-03-09,34-59541,Lisa W. Zappala (CPA),https://www.sec.gov/files/litigation/admin/2009/34-59541.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2009&month=All&order=field_publish_date&sort=desc&page=1,listing_row,data/raw/aaer/2009/AAER-2945.pdf,data/raw/aaer/2009/AAER-2945.txt +2009,AAER-3024,2009-03-06,LR-20933A,"Martin G. Fraser, Don W. Watson, Edward W. O'Brien, and Gary M. Opper",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-20933a,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2009&month=All&order=field_publish_date&sort=desc&page=1,listing_row,,data/raw/aaer/2009/AAER-3024.txt +2009,AAER-2944,2009-03-06,34-59530,Stephan Husi,https://www.sec.gov/files/litigation/admin/2009/34-59530.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2009&month=All&order=field_publish_date&sort=desc&page=1,listing_row,data/raw/aaer/2009/AAER-2944.pdf,data/raw/aaer/2009/AAER-2944.txt +2009,AAER-2943,2009-03-05,LR-20927,"Pediatrix Medical Group, Inc.",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-20927,https://www.sec.gov/files/litigation/complaints/2009/comp20927.pdf,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2009&month=All&order=field_publish_date&sort=desc&page=1,listing_row,,data/raw/aaer/2009/AAER-2943.txt +2009,AAER-2942,2009-03-04,34-59500,Sherry J. Polonsky,https://www.sec.gov/files/litigation/admin/2009/34-59500.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2009&month=All&order=field_publish_date&sort=desc&page=1,listing_row,data/raw/aaer/2009/AAER-2942.pdf,data/raw/aaer/2009/AAER-2942.txt +2009,AAER-2941,2009-03-04,34-59499,"Krispy Kreme Doughnuts, Inc.",https://www.sec.gov/files/litigation/admin/2009/34-59499.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2009&month=All&order=field_publish_date&sort=desc&page=1,listing_row,data/raw/aaer/2009/AAER-2941.pdf,data/raw/aaer/2009/AAER-2941.txt +2009,AAER-2940,2009-02-26,LR-20916,Lawrence B. Evans et al.,https://www.sec.gov/enforcement-litigation/litigation-releases/lr-20916,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2009&month=All&order=field_publish_date&sort=desc&page=1,listing_row,,data/raw/aaer/2009/AAER-2940.txt +2009,AAER-2939,2009-02-19,34-59423,David J. Lubben,https://www.sec.gov/files/litigation/admin/2009/34-59423.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2009&month=All&order=field_publish_date&sort=desc&page=1,listing_row,data/raw/aaer/2009/AAER-2939.pdf,data/raw/aaer/2009/AAER-2939.txt +2009,AAER-2938,2009-02-19,34-59422,"Greg Steven Kaplan, CPA",https://www.sec.gov/files/litigation/admin/2009/34-59422.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2009&month=All&order=field_publish_date&sort=desc&page=1,listing_row,data/raw/aaer/2009/AAER-2938.pdf,data/raw/aaer/2009/AAER-2938.txt +2009,AAER-2937,2009-02-17,LR-20902,"Research in Motion Limited, Dennis Kavelman, Arcangelo Loberto, James Balsillie and Mihal Lazaridis",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-20902,https://www.sec.gov/files/litigation/complaints/2009/comp20902.pdf,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2009&month=All&order=field_publish_date&sort=desc&page=1,listing_row,,data/raw/aaer/2009/AAER-2937.txt +2009,AAER-2934,2009-02-11,LR-20896,ITT Corporation,https://www.sec.gov/enforcement-litigation/litigation-releases/lr-20896,https://www.sec.gov/files/litigation/complaints/2009/comp20896.pdf,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2009&month=All&order=field_publish_date&sort=desc&page=1,listing_row,,data/raw/aaer/2009/AAER-2934.txt +2009,AAER-2935,2009-02-11,LR-20897A,"Halliburton Company and KBR, Inc.",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-20897a,https://www.sec.gov/files/litigation/complaints/2009/comp20897.pdf,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2009&month=All&order=field_publish_date&sort=desc&page=1,listing_row,,data/raw/aaer/2009/AAER-2935.txt +2009,AAER-2936,2009-02-11,LR-20898,"Meridian Holdings, Inc., Anthony C. Dike and Michelle V. Nguyen",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-20898,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2009&month=All&order=field_publish_date&sort=desc&page=1,listing_row,,data/raw/aaer/2009/AAER-2936.txt +2009,AAER-2933,2009-02-11,34-59390,"Ronald M. Bandyk, CPA",https://www.sec.gov/files/litigation/admin/2009/34-59390.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2009&month=All&order=field_publish_date&sort=desc&page=1,listing_row,data/raw/aaer/2009/AAER-2933.pdf,data/raw/aaer/2009/AAER-2933.txt +2009,AAER-2932,2009-02-10,LR-20891,"Thom A. Faria, Stephen J. McLaughlin and William M. Stickney",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-20891,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2009&month=All&order=field_publish_date&sort=desc&page=1,listing_row,,data/raw/aaer/2009/AAER-2932.txt +2009,AAER-2931,2009-02-05,34-59363,"Jeffrey M. Yonkers, CPA",https://www.sec.gov/files/litigation/admin/2009/34-59363.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2009&month=All&order=field_publish_date&sort=desc&page=1,listing_row,data/raw/aaer/2009/AAER-2931.pdf,data/raw/aaer/2009/AAER-2931.txt +2009,AAER-2930,2009-02-04,LR-20882,Mark T. Turkcan,https://www.sec.gov/enforcement-litigation/litigation-releases/lr-20882,https://www.sec.gov/files/litigation/complaints/2009/comp20882.pdf,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2009&month=All&order=field_publish_date&sort=desc&page=1,listing_row,,data/raw/aaer/2009/AAER-2930.txt +2009,AAER-2929,2009-01-30,LR-20876,"Lumenis Ltd., Sagi A. Genger and Kevin Morano",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-20876,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2009&month=All&order=field_publish_date&sort=desc&page=1,listing_row,,data/raw/aaer/2009/AAER-2929.txt +2009,AAER-2928,2009-01-29,34-59317,Michelle V. Nguyen (CPA),https://www.sec.gov/files/litigation/admin/2009/34-59317.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2009&month=All&order=field_publish_date&sort=desc&page=1,listing_row,data/raw/aaer/2009/AAER-2928.pdf,data/raw/aaer/2009/AAER-2928.txt +2009,AAER-2925,2009-01-26,LR-20866,Jordan H. Mintz and Rex R. Rogers,https://www.sec.gov/enforcement-litigation/litigation-releases/lr-20866,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2009&month=All&order=field_publish_date&sort=desc&page=1,listing_row,,data/raw/aaer/2009/AAER-2925.txt +2009,AAER-2927,2009-01-26,34-59297,Rex R. Rogers,https://www.sec.gov/files/litigation/admin/2009/34-59297.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2009&month=All&order=field_publish_date&sort=desc&page=1,listing_row,data/raw/aaer/2009/AAER-2927.pdf,data/raw/aaer/2009/AAER-2927.txt +2009,AAER-2926,2009-01-26,34-59296,Jordan H. Mintz,https://www.sec.gov/files/litigation/admin/2009/34-59296.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2009&month=All&order=field_publish_date&sort=desc&page=1,listing_row,data/raw/aaer/2009/AAER-2926.pdf,data/raw/aaer/2009/AAER-2926.txt +2009,AAER-2924,2009-01-26,34-59295,"John V. Cracchiolo, CPA",https://www.sec.gov/files/litigation/admin/2009/34-59295.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2009&month=All&order=field_publish_date&sort=desc&page=1,listing_row,data/raw/aaer/2009/AAER-2924.pdf,data/raw/aaer/2009/AAER-2924.txt +2009,AAER-2923,2009-01-23,LR-20864,"Ranko Cucuz, William D. Shovers, Jesus Bonilla-Valdez, Ronald Lee Kolakowski, and HLI Operating Company, Inc., f/k/a Hayes Lemmerz International, Inc.",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-20864,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2009&month=All&order=field_publish_date&sort=desc&page=1,listing_row,,data/raw/aaer/2009/AAER-2923.txt +2009,AAER-3033,2009-01-22,LR-20861,General Motors Corporation,https://www.sec.gov/enforcement-litigation/litigation-releases/lr-20861,https://www.sec.gov/files/litigation/complaints/2009/comp20861.pdf,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2009&month=All&order=field_publish_date&sort=desc&page=1,listing_row,,data/raw/aaer/2009/AAER-3033.txt +2009,AAER-2922,2009-01-22,LR-20862,"Catherine R. McEnroe, Noreen O'Loughlin and Martin R. von Ruden",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-20862,https://www.sec.gov/files/litigation/complaints/2009/comp20862.pdf,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2009&month=All&order=field_publish_date&sort=desc&page=1,listing_row,,data/raw/aaer/2009/AAER-2922.txt +2009,AAER-2921,2009-01-22,34-59278,"Catherine R. McEnroe, Noreen O'Loughlin and Martin R. von Ruden",https://www.sec.gov/files/litigation/admin/2009/34-59278.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2009&month=All&order=field_publish_date&sort=desc&page=1,listing_row,data/raw/aaer/2009/AAER-2921.pdf,data/raw/aaer/2009/AAER-2921.txt +2009,AAER-2920,2009-01-22,34-59277,Cablevision Systems Corporation,https://www.sec.gov/files/litigation/admin/2009/34-59277.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2009&month=All&order=field_publish_date&sort=desc&page=1,listing_row,data/raw/aaer/2009/AAER-2920.pdf,data/raw/aaer/2009/AAER-2920.txt +2009,AAER-2919,2009-01-21,LR-20860,"Urs Kamber, Stephan Husi and Richard Jon May",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-20860,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2009&month=All&order=field_publish_date&sort=desc&page=1,listing_row,,data/raw/aaer/2009/AAER-2919.txt +2009,AAER-2918,2009-01-09,34-59224,"Debra McClister, CPA",https://www.sec.gov/files/litigation/admin/2009/34-59224.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2009&month=All&order=field_publish_date&sort=desc&page=1,listing_row,data/raw/aaer/2009/AAER-2918.pdf,data/raw/aaer/2009/AAER-2918.txt +2009,AAER-2917,2009-01-06,LR-20843,"Savvides & Partners/PKF Cyprus, Pavlos Meletiou, R.K. Dhawan and Co., and R.K. Dhawan",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-20843,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2009&month=All&order=field_publish_date&sort=desc&page=1,listing_row,,data/raw/aaer/2009/AAER-2917.txt +2009,AAER-2916,2009-01-06,34-59206,R.K. Dhawan & Co.,https://www.sec.gov/files/litigation/admin/2009/34-59206.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2009&month=All&order=field_publish_date&sort=desc&page=1,listing_row,data/raw/aaer/2009/AAER-2916.pdf,data/raw/aaer/2009/AAER-2916.txt +2009,AAER-2915,2009-01-06,34-59205,"Pavlos Meletiou, Certified Accountant",https://www.sec.gov/files/litigation/admin/2009/34-59205.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2009&month=All&order=field_publish_date&sort=desc&page=1,listing_row,data/raw/aaer/2009/AAER-2915.pdf,data/raw/aaer/2009/AAER-2915.txt +2009,AAER-2914,2009-01-06,34-59204,"R.K. Dhawan, Chartered Accountant",https://www.sec.gov/files/litigation/admin/2009/34-59204.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2009&month=All&order=field_publish_date&sort=desc&page=1,listing_row,data/raw/aaer/2009/AAER-2914.pdf,data/raw/aaer/2009/AAER-2914.txt +2010,AAER-3222,2010-12-22,34-63600,"James M. Schneider, CPA",https://www.sec.gov/files/litigation/admin/2010/34-63600.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2010&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2010/AAER-3222.pdf,data/raw/aaer/2010/AAER-3222.txt +2010,AAER-3219,2010-12-20,LR-21784,Joseph M. Elles,https://www.sec.gov/enforcement-litigation/litigation-releases/lr-21784,https://www.sec.gov/files/litigation/complaints/2010/comp21784.pdf,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2010&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2010/AAER-3219.txt +2010,AAER-3220,2010-12-20,34-63578,Milan Belans (CPA),https://www.sec.gov/files/litigation/admin/2010/34-63578.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2010&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2010/AAER-3220.pdf,data/raw/aaer/2010/AAER-3220.txt +2010,AAER-3221,2010-12-20,33-9166,"Moore Stephens Wurth Frazer & Torbet LLP and K. Dean Yamagata, CPA",https://www.sec.gov/files/litigation/admin/2010/33-9166.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2010&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2010/AAER-3221.pdf,data/raw/aaer/2010/AAER-3221.txt +2010,AAER-3218,2010-12-16,34-63560,"Alvin L. Dahl, CPA",https://www.sec.gov/files/litigation/admin/2010/34-63560.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2010&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2010/AAER-3218.pdf,data/raw/aaer/2010/AAER-3218.txt +2010,AAER-3217,2010-12-10,LR-21769,"Vitesse Semiconductor Corporation, Louis R. Tomasetta, Eugene F. Hovanec, Yatin D. Mody, and Nicole R. Kaplan",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-21769,https://www.sec.gov/files/litigation/complaints/2010/comp21769.pdf,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2010&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2010/AAER-3217.txt +2010,AAER-3216,2010-12-08,34-63473,Paul R. Beckwith (CPA),https://www.sec.gov/files/litigation/admin/2010/34-63473.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2010&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2010/AAER-3216.pdf,data/raw/aaer/2010/AAER-3216.txt +2010,AAER-3215,2010-11-23,LR-21753,"Jacob (“Kobi”) Alexander, et al.",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-21753,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2010&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2010/AAER-3215.txt +2010,AAER-3214,2010-11-22,34-63356,Catherine Rozanski (CPA),https://www.sec.gov/files/litigation/admin/2010/34-63356.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2010&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2010/AAER-3214.pdf,data/raw/aaer/2010/AAER-3214.txt +2010,AAER-3213,2010-11-10,LR-21735,LocatePlus Holdings Corporation,https://www.sec.gov/enforcement-litigation/litigation-releases/lr-21735,https://www.sec.gov/files/litigation/complaints/2010/comp21735.pdf,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2010&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2010/AAER-3213.txt +2010,AAER-3212,2010-11-09,LR-21733,Duane Martin and Gary Trump,https://www.sec.gov/enforcement-litigation/litigation-releases/lr-21733,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2010&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2010/AAER-3212.txt +2010,AAER-3211,2010-11-05,34-63265,"Leslie L. Jackson, CPA",https://www.sec.gov/files/litigation/admin/2010/34-63265.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2010&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2010/AAER-3211.pdf,data/raw/aaer/2010/AAER-3211.txt +2010,AAER-3210,2010-11-05,34-63264,Robert W. Davis (CPA),https://www.sec.gov/files/litigation/admin/2010/34-63264.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2010&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2010/AAER-3210.pdf,data/raw/aaer/2010/AAER-3210.txt +2010,AAER-3209,2010-11-05,34-63263,Randall D. Imhoff (CPA),https://www.sec.gov/files/litigation/admin/2010/34-63263.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2010&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2010/AAER-3209.pdf,data/raw/aaer/2010/AAER-3209.txt +2010,AAER-3208,2010-11-05,34-63262,"Nicholas A. R. Dunning, ACA",https://www.sec.gov/files/litigation/admin/2010/34-63262.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2010&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2010/AAER-3208.pdf,data/raw/aaer/2010/AAER-3208.txt +2010,AAER-3201,2010-11-04,LR-21724,GlobalSantaFe Corp.,https://www.sec.gov/enforcement-litigation/litigation-releases/lr-21724,https://www.sec.gov/files/litigation/complaints/2010/comp21724.pdf,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2010&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2010/AAER-3201.txt +2010,AAER-3202,2010-11-04,LR-21725,Transocean Inc.,https://www.sec.gov/enforcement-litigation/litigation-releases/lr-21725,https://www.sec.gov/files/litigation/complaints/2010/comp21725.pdf,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2010&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2010/AAER-3202.txt +2010,AAER-3203,2010-11-04,LR-21726,"Pride International, Inc.",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-21726,https://www.sec.gov/files/litigation/complaints/2010/comp21726.pdf,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2010&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2010/AAER-3203.txt +2010,AAER-3205,2010-11-04,LR-21727,"Panalpina, Inc.",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-21727,https://www.sec.gov/files/litigation/complaints/2010/comp21727.pdf,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2010&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2010/AAER-3205.txt +2010,AAER-3206,2010-11-04,LR-21728,Noble Corporation,https://www.sec.gov/enforcement-litigation/litigation-releases/lr-21728,https://www.sec.gov/files/litigation/complaints/2010/comp21728.pdf,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2010&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2010/AAER-3206.txt +2010,AAER-3207,2010-11-04,LR-21729,Tidewater Inc.,https://www.sec.gov/enforcement-litigation/litigation-releases/lr-21729,https://www.sec.gov/files/litigation/complaints/2010/comp21729.pdf,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2010&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2010/AAER-3207.txt +2010,AAER-3204,2010-11-04,34-63243,Royal Dutch Shell plc and Shell International Exploration and Production Inc.,https://www.sec.gov/files/litigation/admin/2010/34-63243.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2010&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2010/AAER-3204.pdf,data/raw/aaer/2010/AAER-3204.txt +2010,AAER-3200,2010-10-22,34-63167,"Gately & Associates, LLC and James P. Gately, CPA (Order Terminating Stay)",https://www.sec.gov/files/litigation/opinions/2010/34-63167.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2010&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2010/AAER-3200.pdf,data/raw/aaer/2010/AAER-3200.txt +2010,AAER-3199,2010-10-21,LR-21703,"Office Depot, Inc.",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-21703,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2010&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2010/AAER-3199.txt +2010,AAER-3198,2010-10-21,34-63152,"Office Depot, Inc.",https://www.sec.gov/files/litigation/admin/2010/34-63152.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2010&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2010/AAER-3198.pdf,data/raw/aaer/2010/AAER-3198.txt +2010,AAER-3197,2010-10-14,LR-21692,LocatePlus Holdings Corporation,https://www.sec.gov/enforcement-litigation/litigation-releases/lr-21692,https://www.sec.gov/files/litigation/complaints/2010/comp21692.pdf,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2010&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2010/AAER-3197.txt +2010,AAER-3196,2010-10-07,34-63061,"Michael S. Joseph, CPA",https://www.sec.gov/files/litigation/admin/2010/34-63061.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2010&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2010/AAER-3196.pdf,data/raw/aaer/2010/AAER-3196.txt +2010,AAER-3195,2010-10-04,34-63033,"Weiser LLP, Victor R. Wahba, CP and Stuart A. Nussbaum, CPA",https://www.sec.gov/files/litigation/admin/2010/34-63033.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2010&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2010/AAER-3195.pdf,data/raw/aaer/2010/AAER-3195.txt +2010,AAER-3194,2010-10-04,34-63030,"Altschuler, Melvoin and Glasser LLP, and G. Victor Johnson, II, CPA",https://www.sec.gov/files/litigation/admin/2010/34-63030.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2010&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2010/AAER-3194.pdf,data/raw/aaer/2010/AAER-3194.txt +2010,AAER-3192,2010-09-30,LR-21677,"Forman, et al.",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-21677,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2010&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2010/AAER-3192.txt +2010,AAER-3193,2010-09-30,LR-21679A,"W. Anthony Huff, et al.",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-21679a,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2010&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2010/AAER-3193.txt +2010,AAER-3191,2010-09-29,LR-21673,ABB Ltd,https://www.sec.gov/enforcement-litigation/litigation-releases/lr-21673,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2010&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2010/AAER-3191.txt +2010,AAER-3190,2010-09-29,34-63013,Stephen Durland (CPA),https://www.sec.gov/files/litigation/admin/2010/34-63013.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2010&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2010/AAER-3190.pdf,data/raw/aaer/2010/AAER-3190.txt +2010,AAER-3189,2010-09-24,34-62988,"Sunopta, Inc., Steven R. Bromley, CGA, and John H. Dietrich, CA",https://www.sec.gov/files/litigation/admin/2010/34-62988.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2010&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2010/AAER-3189.pdf,data/raw/aaer/2010/AAER-3189.txt +2010,AAER-3188,2010-09-22,LR-21660,"Delphi Corporation, John Blahnik, et al.",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-21660,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2010&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2010/AAER-3188.txt +2010,AAER-3187,2010-09-21,LR-21657,"True North Finance Corporation, f/k/a CS Financing Corporation, et al.",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-21657,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2010&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2010/AAER-3187.txt +2010,AAER-3186,2010-09-15,LR-21650,"Biovail Corporation, Eugene Melnyk, Brian Crombie, John Miszuk, and Kenneth G. Howling",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-21650,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2010&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2010/AAER-3186.txt +2010,AAER-3185,2010-09-13,34-62899,"KMJ Corbin & Company, LLP, Kendall G. Merkley, CPA, and Anthony J. Price, CPA",https://www.sec.gov/files/litigation/admin/2010/34-62899.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2010&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2010/AAER-3185.pdf,data/raw/aaer/2010/AAER-3185.txt +2010,AAER-3184,2010-09-10,34-62889,"Patti M. Dodge, CPA",https://www.sec.gov/files/litigation/admin/2010/34-62889.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2010&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2010/AAER-3184.pdf,data/raw/aaer/2010/AAER-3184.txt +2010,AAER-3183,2010-09-10,34-62888,"David N. Kenneally, CPA",https://www.sec.gov/files/litigation/admin/2010/34-62888.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2010&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2010/AAER-3183.pdf,data/raw/aaer/2010/AAER-3183.txt +2010,AAER-3182,2010-09-09,LR-21643,"Affiliated Computer Services, Inc.",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-21643,https://www.sec.gov/files/litigation/complaints/2010/comp21643.pdf,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2010&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2010/AAER-3182.txt +2010,AAER-3181,2010-09-08,34-62865,"Kevin J. Schott, CPA",https://www.sec.gov/files/litigation/admin/2010/34-62865.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2010&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2010/AAER-3181.pdf,data/raw/aaer/2010/AAER-3181.txt +2010,AAER-3179,2010-09-01,LR-21639,"Lucent Technologies, Inc., et al.",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-21639,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2010&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2010/AAER-3179.txt +2010,AAER-3180,2010-09-01,LR-21640,Sujata Sachdeva and Julie Mulvaney,https://www.sec.gov/enforcement-litigation/litigation-releases/lr-21640,https://www.sec.gov/files/litigation/complaints/2010/comp21640.pdf,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2010&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2010/AAER-3180.txt +2010,AAER-3178,2010-08-31,LR-21636,Urs Kamber,https://www.sec.gov/enforcement-litigation/litigation-releases/lr-21636,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2010&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2010/AAER-3178.txt +2010,AAER-3177,2010-08-27,LR-21634,Robert W. Davis and Randall D. Imhoff,https://www.sec.gov/enforcement-litigation/litigation-releases/lr-21634,https://www.sec.gov/files/litigation/complaints/2010/comp21634-davis.pdf|https://www.sec.gov/files/litigation/complaints/2010/comp21634-imhoff.pdf,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2010&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2010/AAER-3177.txt +2010,AAER-3176,2010-08-26,34-62773,Stephen D. Chanslor (CPA),https://www.sec.gov/files/litigation/admin/2010/34-62773.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2010&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2010/AAER-3176.pdf,data/raw/aaer/2010/AAER-3176.txt +2010,AAER-3174,2010-08-24,LR-21630,"Escala Group, Inc., Gregory Manning, and Larry Lee Crawford, CPA",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-21630,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2010&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2010/AAER-3174.txt +2010,AAER-3175,2010-08-24,34-62761,"Stephen Burke, CPA",https://www.sec.gov/files/litigation/admin/2010/34-62761.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2010&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2010/AAER-3175.pdf,data/raw/aaer/2010/AAER-3175.txt +2010,AAER-3173,2010-08-20,34-62752,Matthew W. Hardey,https://www.sec.gov/files/litigation/admin/2010/34-62752.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2010&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2010/AAER-3173.pdf,data/raw/aaer/2010/AAER-3173.txt +2010,AAER-3172,2010-08-20,34-62751,L. Cyrus DeBlanc,https://www.sec.gov/files/litigation/admin/2010/34-62751.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2010&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2010/AAER-3172.pdf,data/raw/aaer/2010/AAER-3172.txt +2010,AAER-3171,2010-08-09,34-62666,"Dohan + Company CPA, Steven H. Dohan, CPA, Nancy L. Brown, CPA, and Erez Bahar, CA Carol Fox Foelak, Administrative Law Judge",https://www.sec.gov/files/litigation/admin/2010/34-62666.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2010&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2010/AAER-3171.pdf,data/raw/aaer/2010/AAER-3171.txt +2010,AAER-3170,2010-08-06,LR-21618,"Universal Corporation, Inc. and Alliance One International, Inc.",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-21618,https://www.sec.gov/files/litigation/complaints/2010/comp21618-universal.pdf|https://www.sec.gov/files/litigation/complaints/2010/comp21618-alliance-one.pdf,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2010&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2010/AAER-3170.txt +2010,AAER-3167,2010-08-05,LR-21615,David P. Turner and Ousama M. Naaman,https://www.sec.gov/enforcement-litigation/litigation-releases/lr-21615,https://www.sec.gov/files/litigation/complaints/2010/comp21615.pdf,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2010&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2010/AAER-3167.txt +2010,AAER-3168,2010-08-05,LR-21616,"James W. McIntosh, et al., and Mark T. Schwetschenau",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-21616,https://www.sec.gov/files/litigation/complaints/2010/comp21616-jwm.pdf|https://www.sec.gov/files/litigation/complaints/2010/comp21616-mts.pdf,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2010&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2010/AAER-3168.txt +2010,AAER-3169,2010-08-05,LR-21617,Joe Summers,https://www.sec.gov/enforcement-litigation/litigation-releases/lr-21617,https://www.sec.gov/files/litigation/complaints/2010/comp21617.pdf,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2010&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2010/AAER-3169.txt +2010,AAER-3166,2010-08-05,34-62654,Mark T. Schwetschenau,https://www.sec.gov/files/litigation/admin/2010/34-62654.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2010&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2010/AAER-3166.pdf,data/raw/aaer/2010/AAER-3166.txt +2010,AAER-3165,2010-08-05,33-9132,"Navistar International Corporation, Daniel C. Ustian, Robert C.Lannert, Thomas M. Akers, Jr., James W. Mcintosh, James J. Stanaway,Ernest A. Stinsa, Michael J. Schultz",https://www.sec.gov/files/litigation/admin/2010/33-9132.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2010&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2010/AAER-3165.pdf,data/raw/aaer/2010/AAER-3165.txt +2010,AAER-3164,2010-08-04,LR-21612,Thomas P. Flanagan and Patrick T. Flanagan,https://www.sec.gov/enforcement-litigation/litigation-releases/lr-21612,https://www.sec.gov/files/litigation/complaints/2010/comp21612.pdf,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2010&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2010/AAER-3164.txt +2010,AAER-3163,2010-08-04,34-62636,"Thomas P. Flanagan, CPA",https://www.sec.gov/files/litigation/admin/2010/34-62636.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2010&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2010/AAER-3163.pdf,data/raw/aaer/2010/AAER-3163.txt +2010,AAER-3161,2010-07-30,LR-21608,"Matthew W. Hardey, L. Cyrus DeBlanc, and Joe E. Penland",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-21608,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2010&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2010/AAER-3161.txt +2010,AAER-3162,2010-07-30,LR-21609,Brad A. Morrice et al.,https://www.sec.gov/enforcement-litigation/litigation-releases/lr-21609,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2010&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2010/AAER-3162.txt +2010,AAER-3160,2010-07-29,34-62589,"Larry E. Hulse, CPA",https://www.sec.gov/files/litigation/admin/2010/34-62589.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2010&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2010/AAER-3160.pdf,data/raw/aaer/2010/AAER-3160.txt +2010,AAER-3159,2010-07-27,LR-21602,"General Electric Company; Ionics, Inc.; and Amersham plc",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-21602,https://www.sec.gov/files/litigation/complaints/2010/comp21602.pdf,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2010&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2010/AAER-3159.txt +2010,AAER-3157,2010-07-23,LR-21600,"Sunrise Senior Living, Inc., et al.",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-21600,https://www.sec.gov/files/litigation/complaints/2010/comp21600.pdf,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2010&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2010/AAER-3157.txt +2010,AAER-3158,2010-07-23,34-62563,"Kenneth J. Abod, CPA",https://www.sec.gov/files/litigation/admin/2010/34-62563.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2010&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2010/AAER-3158.pdf,data/raw/aaer/2010/AAER-3158.txt +2010,AAER-3156,2010-07-22,LR-21599,"Dell Inc., Michael S. Dell, Kevin B. Rollins, James M. Schneider, Leslie L. Jackson, Nicholas A.R. Dunning",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-21599,https://www.sec.gov/files/litigation/complaints/2010/comp21599.pdf,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2010&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2010/AAER-3156.txt +2010,AAER-3155,2010-07-22,34-62548,"Andrew D. Petrofsky, CPA",https://www.sec.gov/files/litigation/admin/2010/34-62548.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2010&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2010/AAER-3155.pdf,data/raw/aaer/2010/AAER-3155.txt +2010,AAER-3154,2010-07-16,LR-21593,"Trident Microsystems, Inc., Frank C. Lin, and Peter Y. Jen",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-21593,https://www.sec.gov/files/litigation/complaints/2010/comp21593.pdf,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2010&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2010/AAER-3154.txt +2010,AAER-3153,2010-07-14,34-62499,"L. Rex Andersen, CPA Carol Fox Foelak, Administrative Law Judge",https://www.sec.gov/files/litigation/admin/2010/34-62499.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2010&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2010/AAER-3153.pdf,data/raw/aaer/2010/AAER-3153.txt +2010,AAER-3152,2010-07-13,34-62486,Matthew C. Gless,https://www.sec.gov/files/litigation/admin/2010/34-62486.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2010&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2010/AAER-3152.pdf,data/raw/aaer/2010/AAER-3152.txt +2010,AAER-3151,2010-07-08,33-9127,Ephraim Fields,https://www.sec.gov/files/litigation/admin/2010/33-9127.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2010&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2010/AAER-3151.pdf,data/raw/aaer/2010/AAER-3151.txt +2010,AAER-3149,2010-07-07,LR-21588,"ENI, S.p.A. and Snamprogetti Netherlands, B.V.",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-21588,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2010&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2010/AAER-3149.txt +2010,AAER-3150,2010-07-07,34-62465,"Ilse Cappel, CPA",https://www.sec.gov/files/litigation/admin/2010/34-62465.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2010&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2010/AAER-3150.pdf,data/raw/aaer/2010/AAER-3150.txt +2010,AAER-3148,2010-06-29,34-62401,Stephen Hozie,https://www.sec.gov/files/litigation/admin/2010/34-62401.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2010&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2010/AAER-3148.pdf,data/raw/aaer/2010/AAER-3148.txt +2010,AAER-3147,2010-06-28,LR-21578,Technip,https://www.sec.gov/enforcement-litigation/litigation-releases/lr-21578,https://www.sec.gov/files/litigation/complaints/2010/comp-pr2010-110.pdf,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2010&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2010/AAER-3147.txt +2010,AAER-3146,2010-06-24,34-62372,"Fei-Fei Catherine Fang, CPA",https://www.sec.gov/files/litigation/admin/2010/34-62372.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2010&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2010/AAER-3146.pdf,data/raw/aaer/2010/AAER-3146.txt +2010,AAER-3145,2010-06-14,LR-21555,Joseph P. Collins,https://www.sec.gov/enforcement-litigation/litigation-releases/lr-21555,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2010&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2010/AAER-3145.txt +2010,AAER-3144,2010-06-10,34-62262,"L. Rex Andersen, CPA",https://www.sec.gov/files/litigation/admin/2010/34-62262.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2010&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2010/AAER-3144.pdf,data/raw/aaer/2010/AAER-3144.txt +2010,AAER-3143,2010-06-10,34-62260,"Harry O. Nicodemus IV, CPA",https://www.sec.gov/files/litigation/admin/2010/34-62260.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2010&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2010/AAER-3143.pdf,data/raw/aaer/2010/AAER-3143.txt +2010,AAER-3141,2010-06-09,LR-21550,William G. Mortensen and Feng Zheng,https://www.sec.gov/enforcement-litigation/litigation-releases/lr-21550,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2010&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2010/AAER-3141.txt +2010,AAER-3142,2010-06-09,LR-21551,"Lucent Technologies, Inc., et al.",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-21551,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2010&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2010/AAER-3142.txt +2010,AAER-3140,2010-06-08,34-62242,Anthony Bonica,https://www.sec.gov/files/litigation/admin/2010/34-62242.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2010&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2010/AAER-3140.pdf,data/raw/aaer/2010/AAER-3140.txt +2010,AAER-3139,2010-06-07,34-62235,China Yuchai International Limited,https://www.sec.gov/files/litigation/admin/2010/34-62235.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2010&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2010/AAER-3139.pdf,data/raw/aaer/2010/AAER-3139.txt +2010,AAER-3138,2010-06-03,LR-21548,Walter A. Forbes and E. Kirk Shelton,https://www.sec.gov/enforcement-litigation/litigation-releases/lr-21548,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2010&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2010/AAER-3138.txt +2010,AAER-3137,2010-06-02,LR-21543,"Diebold, Inc.; Walden O'Dell; and Gregory Geswein, Kevin Krakora, and Sandra Miller",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-21543,https://www.sec.gov/files/litigation/complaints/2010/comp21543-diebold.pdf|https://www.sec.gov/files/litigation/complaints/2010/comp21543-odell.pdf|https://www.sec.gov/files/litigation/complaints/2010/comp21543-geswein.pdf,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2010&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2010/AAER-3137.txt +2010,AAER-3136,2010-05-20,LR-21527,Charles McCall,https://www.sec.gov/enforcement-litigation/litigation-releases/lr-21527,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2010&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2010/AAER-3136.txt +2010,AAER-3135,2010-05-19,34-62136,"Michael G. Lutze, CPA",https://www.sec.gov/files/litigation/admin/2010/34-62136.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2010&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2010/AAER-3135.pdf,data/raw/aaer/2010/AAER-3135.txt +2010,AAER-3133,2010-05-11,LR-21523,"Robert S. Furst, et al.",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-21523,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2010&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2010/AAER-3133.txt +2010,AAER-3134,2010-05-11,LR-21524,"Diatect International Corp., et al.",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-21524,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2010&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2010/AAER-3134.txt +2010,AAER-3132,2010-05-06,LR-21519,"Exotics.com, Inc., et al.",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-21519,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2010&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2010/AAER-3132.txt +2010,AAER-3131,2010-05-05,LR-21515,"Spongetech Delivery Systems, Inc., RM Enterprises International, Inc., Steven Y. Moskowitz, Michael E. Metter, George Speranza, Joel Pensley and Jack Halperin",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-21515,https://www.sec.gov/files/litigation/complaints/2010/comp21515.pdf,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2010&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2010/AAER-3131.txt +2010,AAER-3130,2010-04-28,34-61998,"Marlin R. Brinsky, CPA",https://www.sec.gov/files/litigation/admin/2010/34-61998.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2010&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2010/AAER-3130.pdf,data/raw/aaer/2010/AAER-3130.txt +2010,AAER-3129,2010-04-23,34-61976,"David R. Cosgrove, CMA",https://www.sec.gov/files/litigation/admin/2010/34-61976.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2010&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2010/AAER-3129.pdf,data/raw/aaer/2010/AAER-3129.txt +2010,AAER-3128,2010-04-22,LR-21498,"Exotics.com, Inc., et al.",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-21498,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2010&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2010/AAER-3128.txt +2010,AAER-3127,2010-04-19,LR-21491,"Collins & Aikman Corporation, et al.",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-21491,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2010&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2010/AAER-3127.txt +2010,AAER-3126,2010-04-07,LR-21480,"Symbol Technologies, Inc., et al.",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-21480,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2010&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2010/AAER-3126.txt +2010,AAER-3125,2010-04-07,33-9116,"Morgan Asset Management, Inc.; Morgan Keegan & Company, Inc.;James C. Kelsoe, Jr.; and Joseph Thompson Weller, CPA",https://www.sec.gov/files/litigation/admin/2010/33-9116.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2010&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2010/AAER-3125.pdf,data/raw/aaer/2010/AAER-3125.txt +2010,AAER-3124,2010-04-02,34-61833,Michael Degennaro,https://www.sec.gov/files/litigation/admin/2010/34-61833.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2010&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2010/AAER-3124.pdf,data/raw/aaer/2010/AAER-3124.txt +2010,AAER-3123,2010-04-01,34-61827,J. Michael Broullire (CPA),https://www.sec.gov/files/litigation/admin/2010/34-61827.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2010&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2010/AAER-3123.pdf,data/raw/aaer/2010/AAER-3123.txt +2010,AAER-3122,2010-03-24,34-61771,"Brian K. Rabinovitz, CPA",https://www.sec.gov/files/litigation/admin/2010/34-61771.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2010&month=All&order=field_publish_date&sort=desc&page=1,listing_row,data/raw/aaer/2010/AAER-3122.pdf,data/raw/aaer/2010/AAER-3122.txt +2010,AAER-3121,2010-03-19,LR-21456,"Exotics.com, Inc., et al.",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-21456,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2010&month=All&order=field_publish_date&sort=desc&page=1,listing_row,,data/raw/aaer/2010/AAER-3121.txt +2010,AAER-3120,2010-03-11,34-61688,Robert John Hipple,https://www.sec.gov/files/litigation/admin/2010/34-61688.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2010&month=All&order=field_publish_date&sort=desc&page=1,listing_row,data/raw/aaer/2010/AAER-3120.pdf,data/raw/aaer/2010/AAER-3120.txt +2010,AAER-3119,2010-03-10,LR-21444,Jay Lapine,https://www.sec.gov/enforcement-litigation/litigation-releases/lr-21444,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2010&month=All&order=field_publish_date&sort=desc&page=1,listing_row,,data/raw/aaer/2010/AAER-3119.txt +2010,AAER-3118,2010-03-04,LR-21435,Joseph Grendys et al.,https://www.sec.gov/enforcement-litigation/litigation-releases/lr-21435,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2010&month=All&order=field_publish_date&sort=desc&page=1,listing_row,,data/raw/aaer/2010/AAER-3118.txt +2010,AAER-3117,2010-03-03,LR-21428,Verint Systems Inc.,https://www.sec.gov/enforcement-litigation/litigation-releases/lr-21428,https://www.sec.gov/files/litigation/complaints/2010/comp21428.pdf|https://www.sec.gov/files/litigation/admin/2010/34-61635.pdf,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2010&month=All&order=field_publish_date&sort=desc&page=1,listing_row,,data/raw/aaer/2010/AAER-3117.txt +2010,AAER-3116,2010-03-01,34-61607A,"Gerard A.M. Oprins, CPA, and Wendy McNeeley, CPA Robert G. Mahony, Administrative Law Judge",https://www.sec.gov/files/litigation/admin/2010/34-61607a.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2010&month=All&order=field_publish_date&sort=desc&page=1,listing_row,data/raw/aaer/2010/AAER-3116.pdf,data/raw/aaer/2010/AAER-3116.txt +2010,AAER-3115,2010-02-25,LR-21424,Daniel Bonventre,https://www.sec.gov/enforcement-litigation/litigation-releases/lr-21424,https://www.sec.gov/files/litigation/complaints/2010/comp21424.pdf,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2010&month=All&order=field_publish_date&sort=desc&page=1,listing_row,,data/raw/aaer/2010/AAER-3115.txt +2010,AAER-3114,2010-02-16,34-61518,"Nevanna Sacks, CPA",https://www.sec.gov/files/litigation/admin/2010/34-61518.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2010&month=All&order=field_publish_date&sort=desc&page=1,listing_row,data/raw/aaer/2010/AAER-3114.pdf,data/raw/aaer/2010/AAER-3114.txt +2010,AAER-3113,2010-02-12,34-61516,"Michael J. Byrd, CPA",https://www.sec.gov/files/litigation/admin/2010/34-61516.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2010&month=All&order=field_publish_date&sort=desc&page=1,listing_row,data/raw/aaer/2010/AAER-3113.pdf,data/raw/aaer/2010/AAER-3113.txt +2010,AAER-3112,2010-01-29,34-61445,Mark Evan Bloom (CPA),https://www.sec.gov/files/litigation/admin/2010/34-61445.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2010&month=All&order=field_publish_date&sort=desc&page=1,listing_row,data/raw/aaer/2010/AAER-3112.pdf,data/raw/aaer/2010/AAER-3112.txt +2010,AAER-3111,2010-01-28,LR-21396A,Tsukuda-America Inc. et al.,https://www.sec.gov/enforcement-litigation/litigation-releases/lr-21396a,https://www.sec.gov/files/litigation/admin/2010/33-9102.pdf|https://www.sec.gov/files/litigation/admin/2010/33-9102-attach.pdf,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2010&month=All&order=field_publish_date&sort=desc&page=1,listing_row,,data/raw/aaer/2010/AAER-3111.txt +2010,AAER-3110,2010-01-27,34-61432,"Karen T. Baker, CPA",https://www.sec.gov/files/litigation/admin/2010/34-61432.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2010&month=All&order=field_publish_date&sort=desc&page=1,listing_row,data/raw/aaer/2010/AAER-3110.pdf,data/raw/aaer/2010/AAER-3110.txt +2010,AAER-3111,2010-01-26,33-9102,"Tsukuda-America Inc. Brenda P. Murray, Chief Administrative Law Judge",https://www.sec.gov/files/litigation/admin/2010/33-9102.pdf,https://www.sec.gov/files/litigation/admin/2010/33-9102-attach.pdf,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2010&month=All&order=field_publish_date&sort=desc&page=1,listing_row,,data/raw/aaer/2010/AAER-3111.txt +2010,AAER-3109,2010-01-21,LR-21388,"Assurant, Inc.",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-21388,https://www.sec.gov/files/litigation/complaints/2010/comp21388.pdf,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2010&month=All&order=field_publish_date&sort=desc&page=1,listing_row,,data/raw/aaer/2010/AAER-3109.txt +2010,AAER-3108,2010-01-20,LR-21384,General Re Corporation,https://www.sec.gov/enforcement-litigation/litigation-releases/lr-21384,https://www.sec.gov/files/litigation/complaints/2010/comp21384.pdf,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2010&month=All&order=field_publish_date&sort=desc&page=1,listing_row,,data/raw/aaer/2010/AAER-3108.txt +2010,AAER-3107,2010-01-20,34-61385,"Deanna J. Seruga, CPA",https://www.sec.gov/files/litigation/admin/2010/34-61385.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2010&month=All&order=field_publish_date&sort=desc&page=1,listing_row,data/raw/aaer/2010/AAER-3107.pdf,data/raw/aaer/2010/AAER-3107.txt +2010,AAER-3106,2010-01-20,34-61384,"John W. Dwyer, CPA",https://www.sec.gov/files/litigation/admin/2010/34-61384.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2010&month=All&order=field_publish_date&sort=desc&page=1,listing_row,data/raw/aaer/2010/AAER-3106.pdf,data/raw/aaer/2010/AAER-3106.txt +2010,AAER-3105,2010-01-20,34-61383,"Theodore P. Noncek, CPA",https://www.sec.gov/files/litigation/admin/2010/34-61383.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2010&month=All&order=field_publish_date&sort=desc&page=1,listing_row,data/raw/aaer/2010/AAER-3105.pdf,data/raw/aaer/2010/AAER-3105.txt +2010,AAER-3104,2010-01-19,34-61375,Diane Bjorkstrom (CPA),https://www.sec.gov/files/litigation/admin/2010/34-61375.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2010&month=All&order=field_publish_date&sort=desc&page=1,listing_row,data/raw/aaer/2010/AAER-3104.pdf,data/raw/aaer/2010/AAER-3104.txt +2010,AAER-3103,2010-01-13,34-61344A,Applied Wellness Corporation,https://www.sec.gov/files/litigation/admin/2010/34-61344a.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2010&month=All&order=field_publish_date&sort=desc&page=1,listing_row,data/raw/aaer/2010/AAER-3103.pdf,data/raw/aaer/2010/AAER-3103.txt +2010,AAER-3102,2010-01-11,LR-21374,NATCO Group Inc.,https://www.sec.gov/enforcement-litigation/litigation-releases/lr-21374,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2010&month=All&order=field_publish_date&sort=desc&page=1,listing_row,,data/raw/aaer/2010/AAER-3102.txt +2010,AAER-3101,2010-01-11,34-61325,NATCO Group Inc.,https://www.sec.gov/files/litigation/admin/2010/34-61325.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2010&month=All&order=field_publish_date&sort=desc&page=1,listing_row,data/raw/aaer/2010/AAER-3101.pdf,data/raw/aaer/2010/AAER-3101.txt +2010,AAER-3100,2010-01-07,34-61315,"Pollard Kelley Auditing Services, Inc. and Terance Kelley, CPA",https://www.sec.gov/files/litigation/admin/2010/34-61315.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2010&month=All&order=field_publish_date&sort=desc&page=1,listing_row,data/raw/aaer/2010/AAER-3100.pdf,data/raw/aaer/2010/AAER-3100.txt +2010,AAER-3099,2010-01-07,34-61307,"David C. Mayfield, CPA",https://www.sec.gov/files/litigation/admin/2010/34-61307.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2010&month=All&order=field_publish_date&sort=desc&page=1,listing_row,data/raw/aaer/2010/AAER-3099.pdf,data/raw/aaer/2010/AAER-3099.txt +2010,AAER-3098,2010-01-07,34-61306,"John W. Jacobsen, CPA",https://www.sec.gov/files/litigation/admin/2010/34-61306.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2010&month=All&order=field_publish_date&sort=desc&page=1,listing_row,data/raw/aaer/2010/AAER-3098.pdf,data/raw/aaer/2010/AAER-3098.txt +2010,AAER-3097,2010-01-07,34-61305,"Charles A. Gray, CPA",https://www.sec.gov/files/litigation/admin/2010/34-61305.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2010&month=All&order=field_publish_date&sort=desc&page=1,listing_row,data/raw/aaer/2010/AAER-3097.pdf,data/raw/aaer/2010/AAER-3097.txt +2010,AAER-3094,2010-01-06,LR-21361,"Daniel H. Bayly, et al.",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-21361,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2010&month=All&order=field_publish_date&sort=desc&page=1,listing_row,,data/raw/aaer/2010/AAER-3094.txt +2010,AAER-3096,2010-01-06,34-61301,"Scott T. Veech, CPA",https://www.sec.gov/files/litigation/admin/2010/34-61301.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2010&month=All&order=field_publish_date&sort=desc&page=1,listing_row,data/raw/aaer/2010/AAER-3096.pdf,data/raw/aaer/2010/AAER-3096.txt +2010,AAER-3095,2010-01-06,34-61300,Osvaldo Pitters,https://www.sec.gov/files/litigation/admin/2010/34-61300.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2010&month=All&order=field_publish_date&sort=desc&page=1,listing_row,data/raw/aaer/2010/AAER-3095.pdf,data/raw/aaer/2010/AAER-3095.txt +2011,AAER-3350,2011-12-23,34-66051,"Craig On, CPA",https://www.sec.gov/files/litigation/admin/2011/34-66051.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2011&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2011/AAER-3350.pdf,data/raw/aaer/2011/AAER-3350.txt +2011,AAER-3349,2011-12-21,34-66024,Eric Jon Strasser,https://www.sec.gov/files/litigation/admin/2011/34-66024.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2011&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2011/AAER-3349.pdf,data/raw/aaer/2011/AAER-3349.txt +2011,AAER-3348,2011-12-20,LR-22203,Aon Corporation,https://www.sec.gov/enforcement-litigation/litigation-releases/lr-22203,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2011&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2011/AAER-3348.txt +2011,AAER-3346,2011-12-16,LR-22199,Stuart W. Fuhlendorf,https://www.sec.gov/enforcement-litigation/litigation-releases/lr-22199,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2011&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2011/AAER-3346.txt +2011,AAER-3347,2011-12-16,34-65996,"Stuart W. Fuhlendorf,",https://www.sec.gov/files/litigation/admin/2011/34-65996.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2011&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2011/AAER-3347.pdf,data/raw/aaer/2011/AAER-3347.txt +2011,AAER-3345,2011-12-15,34-65985,Juan Carlos Guillén Zerpa,https://www.sec.gov/files/litigation/admin/2011/34-65985.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2011&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2011/AAER-3345.pdf,data/raw/aaer/2011/AAER-3345.txt +2011,AAER-3344,2011-12-14,34-65950,"Kempisty & Company, Certified Public Accountants, P.C., Philip C. Kempisty, CPA, and John Anthony Rubino, CPA",https://www.sec.gov/files/litigation/admin/2011/34-65950.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2011&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2011/AAER-3344.pdf,data/raw/aaer/2011/AAER-3344.txt +2011,AAER-3342,2011-12-13,LR-22190,"Uriel Sharef, Ulrich Bock, Carlos Sergi, Stephan Signer, Herbert Steffen, Andres Truppel and Bernd Regendantz",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-22190,https://www.sec.gov/files/litigation/complaints/2011/comp22190.pdf,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2011&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2011/AAER-3342.txt +2011,AAER-3343,2011-12-13,LR-22192,Michael Resnick et al.,https://www.sec.gov/enforcement-litigation/litigation-releases/lr-22192,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2011&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2011/AAER-3343.txt +2011,AAER-3339,2011-12-05,34-65882,"Mark A. Konyndyk, CPA",https://www.sec.gov/files/litigation/admin/2011/34-65882.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2011&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2011/AAER-3339.pdf,data/raw/aaer/2011/AAER-3339.txt +2011,AAER-3341,2011-12-02,LR-22174,Nancy S.W. Chu et al.,https://www.sec.gov/enforcement-litigation/litigation-releases/lr-22174,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2011&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2011/AAER-3341.txt +2011,AAER-3340,2011-11-16,LR-22156,"J.T. Battenberg, III and Paul Free",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-22156,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2011&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2011/AAER-3340.txt +2011,AAER-3338,2011-11-16,34-65759,"Free, Paul, CPA",https://www.sec.gov/files/litigation/admin/2011/34-65759.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2011&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2011/AAER-3338.pdf,data/raw/aaer/2011/AAER-3338.txt +2011,AAER-3337,2011-11-16,34-65755,"Martha W. Vlcek, CPA",https://www.sec.gov/files/litigation/admin/2011/34-65755.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2011&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2011/AAER-3337.pdf,data/raw/aaer/2011/AAER-3337.txt +2011,AAER-3336,2011-11-16,34-65754,"Steven M. Des Champs, CPA",https://www.sec.gov/files/litigation/admin/2011/34-65754.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2011&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2011/AAER-3336.pdf,data/raw/aaer/2011/AAER-3336.txt +2011,AAER-3335,2011-11-07,LR-22147,Fernando J. Espuelas et al.,https://www.sec.gov/enforcement-litigation/litigation-releases/lr-22147,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2011&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2011/AAER-3335.txt +2011,AAER-3334,2011-11-03,34-65680,"Ran H. Furman (Corrected) Cameron Elliot, Administrative Law Judge",https://www.sec.gov/files/litigation/admin/2011/34-65680.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2011&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2011/AAER-3334.pdf,data/raw/aaer/2011/AAER-3334.txt +2011,AAER-3332,2011-10-25,34-65621,"William J. Tennant, CPA",https://www.sec.gov/files/litigation/admin/2011/34-65621.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2011&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2011/AAER-3332.pdf,data/raw/aaer/2011/AAER-3332.txt +2011,AAER-3331,2011-10-25,34-65620,"Anthony J. Cuti, CPA",https://www.sec.gov/files/litigation/admin/2011/34-65620.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2011&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2011/AAER-3331.pdf,data/raw/aaer/2011/AAER-3331.txt +2011,AAER-3330,2011-10-24,LR-22138,Koss Corporation and Michael J. Koss,https://www.sec.gov/enforcement-litigation/litigation-releases/lr-22138,https://www.sec.gov/files/litigation/complaints/2011/comp22138.pdf,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2011&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2011/AAER-3330.txt +2011,AAER-3329,2011-10-20,34-65600,"Michael G. Horsey, CPA, Michael D. Watson, CPA, and Sallie D. Feldman, CPA",https://www.sec.gov/files/litigation/admin/2011/34-65600.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2011&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2011/AAER-3329.pdf,data/raw/aaer/2011/AAER-3329.txt +2011,AAER-3328,2011-10-13,34-65555,"Watts Water Technologies, Inc. and Leesen Chang",https://www.sec.gov/files/litigation/admin/2011/34-65555.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2011&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2011/AAER-3328.pdf,data/raw/aaer/2011/AAER-3328.txt +2011,AAER-3327,2011-10-11,LR-22121,"Thomas S. Wu, Ebrahim Shabudin, Thomas T. Yu, and Craig S. On",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-22121,https://www.sec.gov/files/litigation/complaints/2011/comp22121.pdf,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2011&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2011/AAER-3327.txt +2011,AAER-3326,2011-10-06,LR-22116,Christopher Sells and Timothy Murawski,https://www.sec.gov/enforcement-litigation/litigation-releases/lr-22116,https://www.sec.gov/files/litigation/complaints/2011/comp22116.pdf,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2011&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2011/AAER-3326.txt +2011,AAER-3325,2011-10-03,34-65466,Thomas Y. Jimenez (CPA),https://www.sec.gov/files/litigation/admin/2011/34-65466.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2011&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2011/AAER-3325.pdf,data/raw/aaer/2011/AAER-3325.txt +2011,AAER-3324,2011-09-29,LR-22109,"John Michael Kelly, Steven E. Rindner, Joseph A. Ripp, and Mark Wovsaniker",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-22109,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2011&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2011/AAER-3324.txt +2011,AAER-3323,2011-09-27,34-65409|IA-3290,"LPB Capital d/b/a Family Office Group, LLC and Gary J. Pappas",https://www.sec.gov/files/litigation/admin/2011/34-65409.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2011&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2011/AAER-3323.pdf,data/raw/aaer/2011/AAER-3323.txt +2011,AAER-3322,2011-09-21,34-65377,Larry Lee Crawford (CPA),https://www.sec.gov/files/litigation/admin/2011/34-65377.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2011&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2011/AAER-3322.pdf,data/raw/aaer/2011/AAER-3322.txt +2011,AAER-3321,2011-09-16,LR-22095,"Escala Group, Inc., Gregory Manning, and Larry Lee Crawford, CPA",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-22095,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2011&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2011/AAER-3321.txt +2011,AAER-3320,2011-09-14,34-65340,"Wayne A. Pratt, CPA",https://www.sec.gov/files/litigation/admin/2011/34-65340.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2011&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2011/AAER-3320.pdf,data/raw/aaer/2011/AAER-3320.txt +2011,AAER-3319,2011-09-08,LR-22088,Deloitte Touche Tohmatsu CPA Ltd.,https://www.sec.gov/enforcement-litigation/litigation-releases/lr-22088,https://www.sec.gov/files/litigation/complaints/2011/comp-pr2011-180.pdf|https://www.sec.gov/files/litigation/complaints/2011/lr22088-app.pdf,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2011&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2011/AAER-3319.txt +2011,AAER-3318,2011-09-06,34-65271,"Ran H. Furman (Corrected) Cameron Elliot, Administrative Law Judge",https://www.sec.gov/files/litigation/admin/2011/34-65271.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2011&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2011/AAER-3318.pdf,data/raw/aaer/2011/AAER-3318.txt +2011,AAER-3317,2011-09-02,34-65260,Leland G. Orr,https://www.sec.gov/files/litigation/admin/2011/34-65260.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2011&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2011/AAER-3317.pdf,data/raw/aaer/2011/AAER-3317.txt +2011,AAER-3316,2011-09-02,34-65254,Travis W. Vrbas,https://www.sec.gov/files/litigation/admin/2011/34-65254.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2011&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2011/AAER-3316.pdf,data/raw/aaer/2011/AAER-3316.txt +2011,AAER-3315,2011-08-31,LR-22075,"James Li, Thomas Chow, Roger Kao, and Wayne A. Pratt",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-22075,https://www.sec.gov/files/litigation/complaints/2011/comp22075.pdf,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2011&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2011/AAER-3315.txt +2011,AAER-3314,2011-08-30,LR-22074,James O'Leary,https://www.sec.gov/enforcement-litigation/litigation-releases/lr-22074,https://www.sec.gov/files/litigation/complaints/2011/comp22074.pdf,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2011&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2011/AAER-3314.txt +2011,AAER-3313,2011-08-15,LR-22067,"Michael Strauss, Stephen Hozie and Robert Bernstein",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-22067,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2011&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2011/AAER-3313.txt +2011,AAER-3312,2011-08-05,34-65051,"Steven Scoppetuolo, CPA",https://www.sec.gov/files/litigation/admin/2011/34-65051.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2011&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2011/AAER-3312.pdf,data/raw/aaer/2011/AAER-3312.txt +2011,AAER-3311,2011-08-04,LR-22060,Karlheinz Redekopp,https://www.sec.gov/enforcement-litigation/litigation-releases/lr-22060,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2011&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2011/AAER-3311.txt +2011,AAER-3310,2011-08-04,34-65030,"Karlheinz Redekopp, CGA",https://www.sec.gov/files/litigation/admin/2011/34-65030.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2011&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2011/AAER-3310.pdf,data/raw/aaer/2011/AAER-3310.txt +2011,AAER-3309,2011-08-02,34-65012,Jordan H. Mintz,https://www.sec.gov/files/litigation/admin/2011/34-65012.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2011&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2011/AAER-3309.pdf,data/raw/aaer/2011/AAER-3309.txt +2011,AAER-3308,2011-07-29,LR-22054,James E. Koenig,https://www.sec.gov/enforcement-litigation/litigation-releases/lr-22054,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2011&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2011/AAER-3308.txt +2011,AAER-3307,2011-07-27,34-64978,Diageo plc,https://www.sec.gov/files/litigation/admin/2011/34-64978.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2011&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2011/AAER-3307.pdf,data/raw/aaer/2011/AAER-3307.txt +2011,AAER-3305,2011-07-21,34-64941,"John N. Irwin, CPA",https://www.sec.gov/files/litigation/admin/2011/34-64941.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2011&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2011/AAER-3305.pdf,data/raw/aaer/2011/AAER-3305.txt +2011,AAER-3304,2011-07-18,LR-22046,"Robert D. Orr, Leland G. Orr, Michael S. Lowry, Michael S. Hess, Kyle L. Garst, and Travis W. Vrbas",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-22046,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2011&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2011/AAER-3304.txt +2011,AAER-3303,2011-07-14,33-9237|IA-3239,"Joseph F. Sofo, CPA",https://www.sec.gov/files/litigation/admin/2011/33-9237.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2011&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2011/AAER-3303.pdf,data/raw/aaer/2011/AAER-3303.txt +2011,AAER-3302,2011-07-13,LR-22037,"Armor Holdings, Inc.",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-22037,https://www.sec.gov/files/litigation/complaints/2011/comp22037.pdf,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2011&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2011/AAER-3302.txt +2011,AAER-3299,2011-07-05,LR-22027,"John Raffle, David Applegate and Kathy Raffle",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-22027,https://www.sec.gov/files/litigation/complaints/2011/comp22027.pdf,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2011&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2011/AAER-3299.txt +2011,AAER-3300,2011-07-05,34-64808,"Lawrence Collins, CPA",https://www.sec.gov/files/litigation/admin/2011/34-64808.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2011&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2011/AAER-3300.pdf,data/raw/aaer/2011/AAER-3300.txt +2011,AAER-3298,2011-07-01,LR-22023,Fernando J. Espuelas et al.,https://www.sec.gov/enforcement-litigation/litigation-releases/lr-22023,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2011&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2011/AAER-3298.txt +2011,AAER-3297,2011-06-30,34-64776,"LaBarge, Inc.",https://www.sec.gov/files/litigation/admin/2011/34-64776.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2011&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2011/AAER-3297.pdf,data/raw/aaer/2011/AAER-3297.txt +2011,AAER-3306,2011-06-27,420|34-64970,"Dohan + Company CPA, Steven H. Dohan, CPA, Nancy L. Brown, CPA, and Erez Bahar, CA Carol Fox Foelak, Administrative Law Judge",https://www.sec.gov/files/litigation/litreleases/2011/id420cff.pdf,https://www.sec.gov/files/litigation/litreleases/2011/34-64970.pdf,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2011&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2011/AAER-3306.pdf,data/raw/aaer/2011/AAER-3306.txt +2011,AAER-3301,2011-06-27,LR-22014,"Peter L. Jensen and Thomas C. Tekulve, Jr.",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-22014,https://www.sec.gov/files/litigation/complaints/2011/comp22014.pdf,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2011&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2011/AAER-3301.txt +2011,AAER-3296,2011-06-22,34-64720|IA-3218|IC-29704,"Morgan Asset Management, Inc.; Morgan Keegan & Company, Inc.;James C. Kelsoe, Jr.; and Joseph Thompson Weller, CPA",https://www.sec.gov/files/litigation/admin/2011/34-64720.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2011&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2011/AAER-3296.pdf,data/raw/aaer/2011/AAER-3296.txt +2011,AAER-3295,2011-06-21,LR-22007,Paul R. Allen,https://www.sec.gov/enforcement-litigation/litigation-releases/lr-22007,https://www.sec.gov/files/litigation/complaints/2011/comp22007.pdf,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2011&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2011/AAER-3295.txt +2011,AAER-3294,2011-06-16,LR-22002,Farkas; Brown; Kissick; Kelly,https://www.sec.gov/enforcement-litigation/litigation-releases/lr-22002,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2011&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2011/AAER-3294.txt +2011,AAER-3293,2011-06-14,34-64670,Laurence D. Cohen (CPA),https://www.sec.gov/files/litigation/admin/2011/34-64670.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2011&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2011/AAER-3293.pdf,data/raw/aaer/2011/AAER-3293.txt +2011,AAER-3292,2011-06-14,34-64669,"Gregory Pasko, CPA",https://www.sec.gov/files/litigation/admin/2011/34-64669.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2011&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2011/AAER-3292.pdf,data/raw/aaer/2011/AAER-3292.txt +2011,AAER-3291,2011-06-14,34-64668,"Huntington Bancshares, Inc.; Thomas E. Hoaglin, Michael J. McMennamin, and John Van Fleet, CPA",https://www.sec.gov/files/litigation/admin/2011/34-64668.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2011&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2011/AAER-3291.pdf,data/raw/aaer/2011/AAER-3291.txt +2011,AAER-3290,2011-06-08,34-64621,"Edwin Reese Davis, Jr. CPA",https://www.sec.gov/files/litigation/admin/2011/34-64621.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2011&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2011/AAER-3290.pdf,data/raw/aaer/2011/AAER-3290.txt +2011,AAER-3289,2011-06-07,34-64613,Mark C. Schwartzhoff,https://www.sec.gov/files/litigation/admin/2011/34-64613.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2011&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2011/AAER-3289.pdf,data/raw/aaer/2011/AAER-3289.txt +2011,AAER-3288,2011-06-06,34-64607,"Livingston & Haynes, P.C., Kevin F. Howley, CPA and William W. Wood, CPA",https://www.sec.gov/files/litigation/admin/2011/34-64607.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2011&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2011/AAER-3288.pdf,data/raw/aaer/2011/AAER-3288.txt +2011,AAER-3287,2011-06-03,34-64598,"Michael C. Pattison, CPA Cameron Elliot, Administrative Law Judge",https://www.sec.gov/files/litigation/admin/2011/34-64598.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2011&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2011/AAER-3287.pdf,data/raw/aaer/2011/AAER-3287.txt +2011,AAER-3286,2011-06-02,34-64588,"Carl W. Jasper, CPA",https://www.sec.gov/files/litigation/admin/2011/34-64588.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2011&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2011/AAER-3286.pdf,data/raw/aaer/2011/AAER-3286.txt +2011,AAER-3285,2011-05-23,34-64535,John Scullin,https://www.sec.gov/files/litigation/admin/2011/34-64535.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2011&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2011/AAER-3285.pdf,data/raw/aaer/2011/AAER-3285.txt +2011,AAER-3280,2011-05-13,LR-21966,"Thor Industries, Inc., and Mark C. Schwartzhoff",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-21966,https://www.sec.gov/files/litigation/complaints/2011/comp21966.pdf,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2011&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2011/AAER-3280.txt +2011,AAER-3283,2011-05-13,34-64498,"GSI Group, Inc.",https://www.sec.gov/files/litigation/admin/2011/34-64498.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2011&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2011/AAER-3283.pdf,data/raw/aaer/2011/AAER-3283.txt +2011,AAER-3282,2011-05-13,34-64497,Peter DiSessa,https://www.sec.gov/files/litigation/admin/2011/34-64497.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2011&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2011/AAER-3282.pdf,data/raw/aaer/2011/AAER-3282.txt +2011,AAER-3281,2011-05-13,34-64496,George B. Doherty,https://www.sec.gov/files/litigation/admin/2011/34-64496.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2011&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2011/AAER-3281.pdf,data/raw/aaer/2011/AAER-3281.txt +2011,AAER-3279,2011-05-11,LR-21962,"Michael Baker Corporation, John Scullin and Dennis Higgins",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-21962,https://www.sec.gov/files/litigation/complaints/2011/comp21962.pdf,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2011&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2011/AAER-3279.txt +2011,AAER-3278,2011-05-11,34-64471,"Michael Higgins, CPA",https://www.sec.gov/files/litigation/admin/2011/34-64471.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2011&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2011/AAER-3278.pdf,data/raw/aaer/2011/AAER-3278.txt +2011,AAER-3276,2011-05-04,LR-21957,"Robert D. Orr, Leland G. Orr, Michael S. Lowry, Michael S. Hess, Kyle L. Garst, and Travis W. Vrbas",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-21957,https://www.sec.gov/files/litigation/complaints/2011/comp21957.pdf,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2011&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2011/AAER-3276.txt +2011,AAER-3275,2011-05-03,34-64382,"Aron R. Carr, CPA",https://www.sec.gov/files/litigation/admin/2011/34-64382.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2011&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2011/AAER-3275.pdf,data/raw/aaer/2011/AAER-3275.txt +2011,AAER-3274,2011-05-03,34-64380,"Rockwell Automation, Inc.",https://www.sec.gov/files/litigation/admin/2011/34-64380.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2011&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2011/AAER-3274.pdf,data/raw/aaer/2011/AAER-3274.txt +2011,AAER-3273,2011-04-21,LR-21941,Terry M. Phillips,https://www.sec.gov/enforcement-litigation/litigation-releases/lr-21941,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2011&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2011/AAER-3273.txt +2011,AAER-3272,2011-04-20,LR-21939,Duane Martin and Gary Trump,https://www.sec.gov/enforcement-litigation/litigation-releases/lr-21939,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2011&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2011/AAER-3272.txt +2011,AAER-3271,2011-04-19,LR-21938,"Biovail Corporation, Eugene Melnyk, Brian Crombie, John Miszuk, and Kenneth G. Howling",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-21938,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2011&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2011/AAER-3271.txt +2011,AAER-3270,2011-04-14,LR-21930,Rebecca Lynn Higgins,https://www.sec.gov/enforcement-litigation/litigation-releases/lr-21930,https://www.sec.gov/files/litigation/complaints/2011/comp21930.pdf,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2011&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2011/AAER-3270.txt +2011,AAER-3284,2011-04-11,LR-21926,Brian D. Fox,https://www.sec.gov/enforcement-litigation/litigation-releases/lr-21926,https://www.sec.gov/files/litigation/complaints/2011/comp21926.pdf,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2011&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2011/AAER-3284.txt +2011,AAER-3261,2011-04-08,LR-21922,Johnson & Johnson,https://www.sec.gov/enforcement-litigation/litigation-releases/lr-21922,https://www.sec.gov/files/litigation/complaints/2011/comp21922.pdf,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2011&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2011/AAER-3261.txt +2011,AAER-3269,2011-04-08,34-64289A,"Kempisty & Company, Certified Public Accountants, P.C., Philip C. Kempisty, CPA, and John Anthony Rubino, CPA",https://www.sec.gov/files/litigation/admin/2011/34-64289a.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2011&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2011/AAER-3269.pdf,data/raw/aaer/2011/AAER-3269.txt +2011,AAER-3268,2011-04-08,34-64288,"Kentucky Energy, Inc., Eugene Chiaramonte, III and Clear Mountain Associates, LLC",https://www.sec.gov/files/litigation/admin/2011/34-64288.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2011&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2011/AAER-3268.pdf,data/raw/aaer/2011/AAER-3268.txt +2011,AAER-3267,2011-04-08,34-64280,"Chisholm, Bierwolf, Nilson & Morrill, LLC",https://www.sec.gov/files/litigation/admin/2011/34-64280.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2011&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2011/AAER-3267.pdf,data/raw/aaer/2011/AAER-3267.txt +2011,AAER-3266,2011-04-08,34-64279,"Todd D. Chisholm, CPA",https://www.sec.gov/files/litigation/admin/2011/34-64279.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2011&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2011/AAER-3266.pdf,data/raw/aaer/2011/AAER-3266.txt +2011,AAER-3265,2011-04-08,34-64278,"Jeffery Q. Johnson, CPA and Steven M. Hanni, CPA",https://www.sec.gov/files/litigation/admin/2011/34-64278.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2011&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2011/AAER-3265.pdf,data/raw/aaer/2011/AAER-3265.txt +2011,AAER-3264,2011-04-08,34-64277,"Troy F. Nilson, CPA",https://www.sec.gov/files/litigation/admin/2011/34-64277.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2011&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2011/AAER-3264.pdf,data/raw/aaer/2011/AAER-3264.txt +2011,AAER-3263,2011-04-08,34-64272,"Yatin Dilip Mody, CPA",https://www.sec.gov/files/litigation/admin/2011/34-64272.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2011&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2011/AAER-3263.pdf,data/raw/aaer/2011/AAER-3263.txt +2011,AAER-3262,2011-04-08,34-64271,"Nicole Rae Kaplan, CPA",https://www.sec.gov/files/litigation/admin/2011/34-64271.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2011&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2011/AAER-3262.pdf,data/raw/aaer/2011/AAER-3262.txt +2011,AAER-3258,2011-04-05,LR-21915,Satyam Computer Services Limited d/b/a Mahindra Satyam,https://www.sec.gov/enforcement-litigation/litigation-releases/lr-21915,https://www.sec.gov/files/litigation/complaints/2011/comp21915.pdf,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2011&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2011/AAER-3258.txt +2011,AAER-3260,2011-04-05,34-64190,"Michael C. Pattison, CPA Cameron Elliot, Administrative Law Judge",https://www.sec.gov/files/litigation/admin/2011/34-64190.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2011&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2011/AAER-3260.pdf,data/raw/aaer/2011/AAER-3260.txt +2011,AAER-3259,2011-04-05,34-64185,Marc E. Bercoon,https://www.sec.gov/files/litigation/admin/2011/34-64185.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2011&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2011/AAER-3259.pdf,data/raw/aaer/2011/AAER-3259.txt +2011,AAER-3257,2011-04-05,34-64184,"Lovelock & Lewes, Price Waterhouse, Bangalore, Price Waterhouse & Co., Bangalore, Price Waterhouse, Calcutta, and Price Waterhouse & Co., Calcutta",https://www.sec.gov/files/litigation/admin/2011/34-64184.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2011&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2011/AAER-3257.pdf,data/raw/aaer/2011/AAER-3257.txt +2011,AAER-3256,2011-04-01,LR-21913,"Joseph J. Monterosso, et. al.",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-21913,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2011&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2011/AAER-3256.txt +2011,AAER-3255,2011-03-24,34-64123,Ball Corporation,https://www.sec.gov/files/litigation/admin/2011/34-64123.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2011&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2011/AAER-3255.pdf,data/raw/aaer/2011/AAER-3255.txt +2011,AAER-3254,2011-03-18,LR-21889,International Business Machines Corporation,https://www.sec.gov/enforcement-litigation/litigation-releases/lr-21889,https://www.sec.gov/files/litigation/complaints/2011/comp21889.pdf,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2011&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2011/AAER-3254.txt +2011,AAER-3253,2011-03-11,34-64077,"Carl W. Jasper, CPA",https://www.sec.gov/files/litigation/admin/2011/34-64077.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2011&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2011/AAER-3253.pdf,data/raw/aaer/2011/AAER-3253.txt +2011,AAER-3252,2011-03-09,LR-21880,Fernando J. Espuelas et al.,https://www.sec.gov/enforcement-litigation/litigation-releases/lr-21880,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2011&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2011/AAER-3252.txt +2011,AAER-3251,2011-03-08,34-64049,Sujata Sachdeva,https://www.sec.gov/files/litigation/admin/2011/34-64049.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2011&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2011/AAER-3251.pdf,data/raw/aaer/2011/AAER-3251.txt +2011,AAER-3250,2011-03-04,LR-21873,Ian J. McCarthy,https://www.sec.gov/enforcement-litigation/litigation-releases/lr-21873,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2011&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2011/AAER-3250.txt +2011,AAER-3249,2011-03-03,34-64025,"S. Blair Abernathy, CPA",https://www.sec.gov/files/litigation/admin/2011/34-64025.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2011&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2011/AAER-3249.pdf,data/raw/aaer/2011/AAER-3249.txt +2011,AAER-3247,2011-02-28,LR-21867,"DHB Industries, Inc. n/k/a Point Blank Solutions, Inc.; Jerome Krantz, Cary Chasin, and Gary Nadelman",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-21867,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2011&month=All&order=field_publish_date&sort=desc&page=1,listing_row,,data/raw/aaer/2011/AAER-3247.txt +2011,AAER-3248,2011-02-28,34-63987,KPMG Australia,https://www.sec.gov/files/litigation/admin/2011/34-63987.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2011&month=All&order=field_publish_date&sort=desc&page=1,listing_row,data/raw/aaer/2011/AAER-3248.pdf,data/raw/aaer/2011/AAER-3248.txt +2011,AAER-3246,2011-02-25,34-63982,"Scott Wilkinson, CPA",https://www.sec.gov/files/litigation/admin/2011/34-63982.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2011&month=All&order=field_publish_date&sort=desc&page=1,listing_row,data/raw/aaer/2011/AAER-3246.pdf,data/raw/aaer/2011/AAER-3246.txt +2011,AAER-3245,2011-02-22,34-63940,"Grant Thornton LLP, Doeren Mayhew & Co. P.C., Peter M. Behrens, CPA, Marvin J. Morris, CPA, and Benedict P. Rybicki, CPA",https://www.sec.gov/files/litigation/admin/2011/34-63940.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2011&month=All&order=field_publish_date&sort=desc&page=1,listing_row,data/raw/aaer/2011/AAER-3245.pdf,data/raw/aaer/2011/AAER-3245.txt +2011,AAER-3244,2011-02-18,34-63928,Joanne Kline,https://www.sec.gov/files/litigation/admin/2011/34-63928.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2011&month=All&order=field_publish_date&sort=desc&page=1,listing_row,data/raw/aaer/2011/AAER-3244.pdf,data/raw/aaer/2011/AAER-3244.txt +2011,AAER-3277,2011-02-11,LR-21853,Michael W. Perry and A. Scott Keys; and S. Blair Abernathy,https://www.sec.gov/enforcement-litigation/litigation-releases/lr-21853,https://www.sec.gov/files/litigation/complaints/2011/comp21853-perry-keys.pdf|https://www.sec.gov/files/litigation/complaints/2011/comp21853-abernathy.pdf,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2011&month=All&order=field_publish_date&sort=desc&page=1,listing_row,,data/raw/aaer/2011/AAER-3277.txt +2011,AAER-3243,2011-02-11,34-63896,"Dale G. Rasmussen, Esq.",https://www.sec.gov/files/litigation/admin/2011/34-63896.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2011&month=All&order=field_publish_date&sort=desc&page=1,listing_row,data/raw/aaer/2011/AAER-3243.pdf,data/raw/aaer/2011/AAER-3243.txt +2011,AAER-3242,2011-02-09,34-63883,Arthrocare Corporation,https://www.sec.gov/files/litigation/admin/2011/34-63883.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2011&month=All&order=field_publish_date&sort=desc&page=1,listing_row,data/raw/aaer/2011/AAER-3242.pdf,data/raw/aaer/2011/AAER-3242.txt +2011,AAER-3241,2011-02-09,34-63879,Rodney B. Johnson,https://www.sec.gov/files/litigation/admin/2011/34-63879.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2011&month=All&order=field_publish_date&sort=desc&page=1,listing_row,data/raw/aaer/2011/AAER-3241.pdf,data/raw/aaer/2011/AAER-3241.txt +2011,AAER-3240,2011-02-03,34-63833,"David E. Watson, CPA",https://www.sec.gov/files/litigation/admin/2011/34-63833.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2011&month=All&order=field_publish_date&sort=desc&page=1,listing_row,data/raw/aaer/2011/AAER-3240.pdf,data/raw/aaer/2011/AAER-3240.txt +2011,AAER-3238,2011-02-02,LR-21835,"Louis E. Rivelli, et al.",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-21835,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2011&month=All&order=field_publish_date&sort=desc&page=1,listing_row,,data/raw/aaer/2011/AAER-3238.txt +2011,AAER-3239,2011-02-02,34-63822,"Eric A. Holzer, CPA",https://www.sec.gov/files/litigation/admin/2011/34-63822.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2011&month=All&order=field_publish_date&sort=desc&page=1,listing_row,data/raw/aaer/2011/AAER-3239.pdf,data/raw/aaer/2011/AAER-3239.txt +2011,AAER-3237,2011-02-02,34-63818,"Deerfield Capital Corp. and Danielle Valkner, CPA",https://www.sec.gov/files/litigation/admin/2011/34-63818.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2011&month=All&order=field_publish_date&sort=desc&page=1,listing_row,data/raw/aaer/2011/AAER-3237.pdf,data/raw/aaer/2011/AAER-3237.txt +2011,AAER-3236,2011-01-31,LR-21832,Maxwell Technologies Inc.,https://www.sec.gov/enforcement-litigation/litigation-releases/lr-21832,https://www.sec.gov/files/litigation/complaints/2011/comp21832.pdf,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2011&month=All&order=field_publish_date&sort=desc&page=1,listing_row,,data/raw/aaer/2011/AAER-3236.txt +2011,AAER-3235,2011-01-24,LR-21822,Paul W. Jennings,https://www.sec.gov/enforcement-litigation/litigation-releases/lr-21822,https://www.sec.gov/files/litigation/complaints/2011/comp21822.pdf,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2011&month=All&order=field_publish_date&sort=desc&page=1,listing_row,,data/raw/aaer/2011/AAER-3235.txt +2011,AAER-3234,2011-01-20,LR-21819,"NutraCea, et al.",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-21819,https://www.sec.gov/files/litigation/complaints/2011/comp21819.pdf,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2011&month=All&order=field_publish_date&sort=desc&page=1,listing_row,,data/raw/aaer/2011/AAER-3234.txt +2011,AAER-3233,2011-01-20,34-63743,"Eric J. Bur, CPA",https://www.sec.gov/files/litigation/admin/2011/34-63743.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2011&month=All&order=field_publish_date&sort=desc&page=1,listing_row,data/raw/aaer/2011/AAER-3233.pdf,data/raw/aaer/2011/AAER-3233.txt +2011,AAER-3232,2011-01-20,34-63740,"Dohan + Company CPA, Steven H. Dohan, CPA, Nancy L. Brown, CPA, and Erez Bahar, CA Carol Fox Foelak, Administrative Law Judge",https://www.sec.gov/files/litigation/admin/2011/34-63740.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2011&month=All&order=field_publish_date&sort=desc&page=1,listing_row,data/raw/aaer/2011/AAER-3232.pdf,data/raw/aaer/2011/AAER-3232.txt +2011,AAER-3231,2011-01-14,LR-21814,Joseph D. Radcliffe and Michael J. Radcliffe,https://www.sec.gov/enforcement-litigation/litigation-releases/lr-21814,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2011&month=All&order=field_publish_date&sort=desc&page=1,listing_row,,data/raw/aaer/2011/AAER-3231.txt +2011,AAER-3230,2011-01-13,LR-21810,"Sujata Sachdeva, et. al.",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-21810,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2011&month=All&order=field_publish_date&sort=desc&page=1,listing_row,,data/raw/aaer/2011/AAER-3230.txt +2011,AAER-3229,2011-01-12,LR-21809,"NIC, Inc., Jeffrey S. Fraser, Harry H. Herington, and Eric J. Bur; Stephen M. Kovzan",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-21809,https://www.sec.gov/files/litigation/complaints/2011/comp21809-nic.pdf|https://www.sec.gov/files/litigation/complaints/2011/comp21809-kovzan.pdf,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2011&month=All&order=field_publish_date&sort=desc&page=1,listing_row,,data/raw/aaer/2011/AAER-3229.txt +2011,AAER-3228,2011-01-11,LR-21804,Michael R. Drogin,https://www.sec.gov/enforcement-litigation/litigation-releases/lr-21804,https://www.sec.gov/files/litigation/complaints/2011/comp21804.pdf,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2011&month=All&order=field_publish_date&sort=desc&page=1,listing_row,,data/raw/aaer/2011/AAER-3228.txt +2011,AAER-3227,2011-01-11,34-63690,"Michael R. Drogin, CPA",https://www.sec.gov/files/litigation/admin/2011/34-63690.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2011&month=All&order=field_publish_date&sort=desc&page=1,listing_row,data/raw/aaer/2011/AAER-3227.pdf,data/raw/aaer/2011/AAER-3227.txt +2011,AAER-3226,2011-01-10,34-63688,"Hudson Highland Group, Inc.",https://www.sec.gov/files/litigation/admin/2011/34-63688.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2011&month=All&order=field_publish_date&sort=desc&page=1,listing_row,data/raw/aaer/2011/AAER-3226.pdf,data/raw/aaer/2011/AAER-3226.txt +2011,AAER-3225,2011-01-07,34-63682,Eric Sieracki (CPA),https://www.sec.gov/files/litigation/admin/2011/34-63682.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2011&month=All&order=field_publish_date&sort=desc&page=1,listing_row,data/raw/aaer/2011/AAER-3225.pdf,data/raw/aaer/2011/AAER-3225.txt +2011,AAER-3224,2011-01-07,34-63674,"Carl W. Jasper, CPA",https://www.sec.gov/files/litigation/admin/2011/34-63674.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2011&month=All&order=field_publish_date&sort=desc&page=1,listing_row,data/raw/aaer/2011/AAER-3224.pdf,data/raw/aaer/2011/AAER-3224.txt +2011,AAER-3223,2011-01-06,LR-21797,Joseph M. Braas and Michael J. Schlager,https://www.sec.gov/enforcement-litigation/litigation-releases/lr-21797,https://www.sec.gov/files/litigation/complaints/2011/comp21797.pdf,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2011&month=All&order=field_publish_date&sort=desc&page=1,listing_row,,data/raw/aaer/2011/AAER-3223.txt +2012,AAER-3434,2012-12-20,LR-22577,"Rex T. Shelby, Scott Yeager, Kevin A. Howard and Michael W. Krautz; Schuyler M. Tilney and Thomas W. Davis",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-22577,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2012&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2012/AAER-3434.txt +2012,AAER-3433,2012-12-20,34-68500|IA-3523,Steven A. Gould,https://www.sec.gov/files/litigation/admin/2012/34-68500.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2012&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2012/AAER-3433.pdf,data/raw/aaer/2012/AAER-3433.txt +2012,AAER-3432,2012-12-18,LR-22575,"TheStreet, Inc., Eric Ashma, and Gregg Alwine and David Barnett",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-22575,https://www.sec.gov/files/litigation/complaints/2012/comp22575-1.pdf|https://www.sec.gov/files/litigation/complaints/2012/comp22575-2.pdf,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2012&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2012/AAER-3432.txt +2012,AAER-3431,2012-12-17,34-68449,"J. Brian Laib, CPA",https://www.sec.gov/files/litigation/admin/2012/34-68449.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2012&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2012/AAER-3431.pdf,data/raw/aaer/2012/AAER-3431.txt +2012,AAER-3430,2012-12-14,34-68436,Rajnish K. Das,https://www.sec.gov/files/litigation/admin/2012/34-68436.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2012&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2012/AAER-3430.pdf,data/raw/aaer/2012/AAER-3430.txt +2012,AAER-3429,2012-12-14,34-68435,Stormy L. Dean,https://www.sec.gov/files/litigation/admin/2012/34-68435.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2012&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2012/AAER-3429.pdf,data/raw/aaer/2012/AAER-3429.txt +2012,AAER-3428,2012-12-13,34-68432,Deloitte & Touche (South Africa),https://www.sec.gov/files/litigation/admin/2012/34-68432.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2012&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2012/AAER-3428.pdf,data/raw/aaer/2012/AAER-3428.txt +2012,AAER-3427,2012-12-13,34-68431,"Wendy McNeeley, CPA",https://www.sec.gov/files/litigation/opinions/2012/34-68431.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2012&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2012/AAER-3427.pdf,data/raw/aaer/2012/AAER-3427.txt +2012,AAER-3426,2012-12-03,34-68335,"BDO China Dahua CPA Co., Ltd. Deloitte Touche Tohmatsu Certified Public Accountants Ltd. Ernst & Young Hua Ming, LLP KPMG Huazhen (Special General Partnership) PricewaterhouseCoopers Zhong Tian CPAs Limited",https://www.sec.gov/files/litigation/admin/2012/34-68335.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2012&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2012/AAER-3426.pdf,data/raw/aaer/2012/AAER-3426.txt +2012,AAER-3481,2012-11-30,LR-22552,"China North East Petroleum Holdings Limited, et al.",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-22552,https://www.sec.gov/files/litigation/complaints/2012/comp22552.pdf,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2012&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2012/AAER-3481.txt +2012,AAER-3425,2012-11-28,34-68307,"KCAP Financial, Inc., Dayl W. Pearson, Michael I. Wirth, CPA, and R. Jonathan Corless",https://www.sec.gov/files/litigation/admin/2012/34-68307.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2012&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2012/AAER-3425.pdf,data/raw/aaer/2012/AAER-3425.txt +2012,AAER-3424,2012-11-14,34-68234,"James S. Quay a/k/a Jim Quay, a/k/a Stephen Quay, and a/k/a Stephen Jameson",https://www.sec.gov/files/litigation/admin/2012/34-68234.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2012&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2012/AAER-3424.pdf,data/raw/aaer/2012/AAER-3424.txt +2012,AAER-3423,2012-11-09,LR-22529,"Lee Cole, Linden Boyne, Kevin B. Donovan and Timothy Quintanilla",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-22529,https://www.sec.gov/files/litigation/complaints/2012/comp22529.pdf,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2012&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2012/AAER-3423.txt +2012,AAER-3421,2012-10-26,LR-22520,Michael H. Johnson,https://www.sec.gov/enforcement-litigation/litigation-releases/lr-22520,https://www.sec.gov/files/litigation/complaints/2012/comp22520.pdf,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2012&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2012/AAER-3421.txt +2012,AAER-3422,2012-10-26,LR-22521,"MedLink International, Inc., Aurelio Vuono and James Rose",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-22521,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2012&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2012/AAER-3422.txt +2012,AAER-3419,2012-10-24,34-68097,Stormy L. Dean,https://www.sec.gov/files/litigation/admin/2012/34-68097.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2012&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2012/AAER-3419.pdf,data/raw/aaer/2012/AAER-3419.txt +2012,AAER-3420,2012-10-24,34-68098,Rajnish K. Das,https://www.sec.gov/files/litigation/admin/2012/34-68098.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2012&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2012/AAER-3420.pdf,data/raw/aaer/2012/AAER-3420.txt +2012,AAER-3418,2012-10-19,LR-22517,Joseph Pacifico,https://www.sec.gov/enforcement-litigation/litigation-releases/lr-22517,https://www.sec.gov/files/litigation/complaints/2012/comp22517.pdf,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2012&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2012/AAER-3418.txt +2012,AAER-3417,2012-10-18,LR-22513,"Joseph J. Monterosso, et. al.",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-22513,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2012&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2012/AAER-3417.txt +2012,AAER-3412,2012-10-04,34-67988,"Gilbert Bergsman, CPA",https://www.sec.gov/files/litigation/admin/2012/34-67988.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2012&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2012/AAER-3412.pdf,data/raw/aaer/2012/AAER-3412.txt +2012,AAER-3480,2012-10-01,LR-22501,"Sunrise Solar Corporation, Eddie D. Austin, Jr., and Carolyn Austin",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-22501,https://www.sec.gov/files/litigation/complaints/2012/comp22501.pdf,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2012&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2012/AAER-3480.txt +2012,AAER-3414,2012-09-28,LR-22500,Subramanian Krishnan,https://www.sec.gov/enforcement-litigation/litigation-releases/lr-22500,https://www.sec.gov/files/litigation/complaints/2012/comp-pr2012-203.pdf,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2012&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2012/AAER-3414.txt +2012,AAER-3411,2012-09-28,34-67945,"Douglas W. Marcille, CPA",https://www.sec.gov/files/litigation/admin/2012/34-67945.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2012&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2012/AAER-3411.pdf,data/raw/aaer/2012/AAER-3411.txt +2012,AAER-3410,2012-09-25,LR-22493,Gilbert G. Lundstrom et al. and Don A. Langford,https://www.sec.gov/enforcement-litigation/litigation-releases/lr-22493,https://www.sec.gov/files/litigation/complaints/2012/comp-pr2012-198-lundstroms.pdf|https://www.sec.gov/files/litigation/complaints/2012/comp-pr2012-198-langford.pdf,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2012&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2012/AAER-3410.txt +2012,AAER-3409,2012-09-24,LR-22491,Tyco International Ltd.,https://www.sec.gov/enforcement-litigation/litigation-releases/lr-22491,https://www.sec.gov/files/litigation/complaints/2012/comp-pr2012-196.pdf,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2012&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2012/AAER-3409.txt +2012,AAER-3406,2012-09-20,34-67899,Steven Y. Moskowitz,https://www.sec.gov/files/litigation/admin/2012/34-67899.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2012&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2012/AAER-3406.pdf,data/raw/aaer/2012/AAER-3406.txt +2012,AAER-3407,2012-09-20,34-67900,"Michael C. Pattison, CPA (Opinion)",https://www.sec.gov/files/litigation/opinions/2012/34-67900.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2012&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2012/AAER-3407.pdf,data/raw/aaer/2012/AAER-3407.txt +2012,AAER-3408,2012-09-18,34-67884,"Michael K. Krohn, CPA",https://www.sec.gov/files/litigation/admin/2012/34-67884.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2012&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2012/AAER-3408.pdf,data/raw/aaer/2012/AAER-3408.txt +2012,AAER-3413,2012-09-17,LR-22482,"Freedom Environmental Services, Inc., et al.",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-22482,https://www.sec.gov/files/litigation/complaints/2012/comp22482.pdf,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2012&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2012/AAER-3413.txt +2012,AAER-3416,2012-09-17,LR-22481,Gilbert Fiorentino,https://www.sec.gov/enforcement-litigation/litigation-releases/lr-22481,https://www.sec.gov/files/litigation/complaints/2012/comp-pr2012-190.pdf,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2012&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2012/AAER-3416.txt +2012,AAER-3405,2012-09-13,34-67856,"R. Jeffrey Rooks, CPA",https://www.sec.gov/files/litigation/admin/2012/34-67856.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2012&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2012/AAER-3405.pdf,data/raw/aaer/2012/AAER-3405.txt +2012,AAER-3415,2012-09-06,34-67793,"Hatfield, S.W., CPA Hatfield, Scott W., CPA",https://www.sec.gov/files/litigation/admin/2012/34-67793.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2012&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2012/AAER-3415.pdf,data/raw/aaer/2012/AAER-3415.txt +2012,AAER-3404,2012-09-04,LR-22470,"China Sky One Medical, Inc. and Yan-qing Liu",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-22470,https://www.sec.gov/files/litigation/complaints/2012/comp-pr2012-175.pdf,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2012&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2012/AAER-3404.txt +2012,AAER-3403,2012-08-31,34-67767,"Federico Quinto, Jr., CPA",https://www.sec.gov/files/litigation/admin/2012/34-67767.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2012&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2012/AAER-3403.pdf,data/raw/aaer/2012/AAER-3403.txt +2012,AAER-3402,2012-08-22,34-67708,Todd C. Crow,https://www.sec.gov/files/litigation/admin/2012/34-67708.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2012&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2012/AAER-3402.pdf,data/raw/aaer/2012/AAER-3402.txt +2012,AAER-3400,2012-08-10,34-67640|IA-3443|IC-30165,"Peak Wealth Opportunities, LLC and David W. Dube, CPA",https://www.sec.gov/files/litigation/admin/2012/34-67640.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2012&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2012/AAER-3400.pdf,data/raw/aaer/2012/AAER-3400.txt +2012,AAER-3399,2012-08-08,LR-22438,Pfizer Inc. / Wyeth LLC,https://www.sec.gov/enforcement-litigation/litigation-releases/lr-22438,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2012&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2012/AAER-3399.txt +2012,AAER-3397,2012-08-02,LR-22432,Mark Leslie et al.,https://www.sec.gov/enforcement-litigation/litigation-releases/lr-22432,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2012&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2012/AAER-3397.txt +2012,AAER-3398,2012-08-02,34-67590,"Kenneth E. Lonchar, CPA",https://www.sec.gov/files/litigation/admin/2012/34-67590.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2012&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2012/AAER-3398.pdf,data/raw/aaer/2012/AAER-3398.txt +2012,AAER-3395,2012-07-30,34-67542,"John S. Morgan, et al.",https://www.sec.gov/files/litigation/admin/2012/34-67542.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2012&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2012/AAER-3395.pdf,data/raw/aaer/2012/AAER-3395.txt +2012,AAER-3394,2012-07-19,34-67472,"Huron Consulting Group Inc., Gary L. Burge, CPA, and Wayne F. Lipski, CPA",https://www.sec.gov/files/litigation/admin/2012/34-67472.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2012&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2012/AAER-3394.pdf,data/raw/aaer/2012/AAER-3394.txt +2012,AAER-3393,2012-07-12,34-67423,"Stanley Ng, CPA",https://www.sec.gov/files/litigation/admin/2012/34-67423.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2012&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2012/AAER-3393.pdf,data/raw/aaer/2012/AAER-3393.txt +2012,AAER-3401,2012-07-03,LR-22408,Gold Standard Mining Corp.,https://www.sec.gov/enforcement-litigation/litigation-releases/lr-22408,https://www.sec.gov/files/litigation/complaints/2012/comp22408.pdf,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2012&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2012/AAER-3401.txt +2012,AAER-3392,2012-06-28,LR-22405,"FalconStor Software, Inc.",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-22405,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2012&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2012/AAER-3392.txt +2012,AAER-3391,2012-06-27,34-67282,"H. Clayton Peterson, CPA",https://www.sec.gov/files/litigation/admin/2012/34-67282.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2012&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2012/AAER-3391.pdf,data/raw/aaer/2012/AAER-3391.txt +2012,AAER-3389,2012-06-19,34-67218,"Laurence M. Brown, CPA",https://www.sec.gov/files/litigation/admin/2012/34-67218.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2012&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2012/AAER-3389.pdf,data/raw/aaer/2012/AAER-3389.txt +2012,AAER-3390,2012-06-19,34-67219,"Ronald J. Mangini, CPA",https://www.sec.gov/files/litigation/admin/2012/34-67219.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2012&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2012/AAER-3390.pdf,data/raw/aaer/2012/AAER-3390.txt +2012,AAER-3388,2012-06-08,34-67164,"Kenneth M. Avery, CPA",https://www.sec.gov/files/litigation/admin/2012/34-67164.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2012&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2012/AAER-3388.pdf,data/raw/aaer/2012/AAER-3388.txt +2012,AAER-3387,2012-05-23,34-67049,"Frank D. Edwards, CA",https://www.sec.gov/files/litigation/admin/2012/34-67049.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2012&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2012/AAER-3387.pdf,data/raw/aaer/2012/AAER-3387.txt +2012,AAER-3386,2012-05-23,34-67048,Charles P. Morrison CPA,https://www.sec.gov/files/litigation/admin/2012/34-67048.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2012&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2012/AAER-3386.pdf,data/raw/aaer/2012/AAER-3386.txt +2012,AAER-3385,2012-05-14,LR-22368,"China Natural Gas, Inc. and Qinan Ji",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-22368,https://www.sec.gov/files/litigation/complaints/2012/comp-pr2012-92.pdf,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2012&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2012/AAER-3385.txt +2012,AAER-3384,2012-04-25,LR-22346,Garth R. Peterson,https://www.sec.gov/enforcement-litigation/litigation-releases/lr-22346,https://www.sec.gov/files/litigation/complaints/2012/comp-pr2012-78.pdf,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2012&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2012/AAER-3384.txt +2012,AAER-3383,2012-04-23,LR-22341,"SinoTech Energy Limited, Qingzeng Liu, Guoqiang Xin, and Boxun Zhang",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-22341,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2012&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2012/AAER-3383.txt +2012,AAER-3381,2012-04-18,LR-22335,"John J. Todd, Robert D. Manza, and Jeffrey Weitzen",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-22335,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2012&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2012/AAER-3381.txt +2012,AAER-3382,2012-04-18,LR-22338,"Don W. Watson, Edward W. O’Brien, and Gary M. Opper",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-22338,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2012&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2012/AAER-3382.txt +2012,AAER-3380,2012-04-12,34-66796,"Jorge L. Castillo, CPA",https://www.sec.gov/files/litigation/admin/2012/34-66796.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2012&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2012/AAER-3380.pdf,data/raw/aaer/2012/AAER-3380.txt +2012,AAER-3378,2012-04-06,LR-22321,Anthony J. Nocella and J. Russell McCann,https://www.sec.gov/enforcement-litigation/litigation-releases/lr-22321,https://www.sec.gov/files/litigation/complaints/2012/comp-pr2012-55.pdf,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2012&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2012/AAER-3378.txt +2012,AAER-3379,2012-04-06,LR-22324,"James Li (a/k/a Ching Hua Li), Thomas Chow (a/k/a Man Kit Chow), Roger Kao (a/k/a Chao Chun Kao), Christopher Liu (a/k/a Chi Lei Liu), and Wayne A. Pratt",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-22324,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2012&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2012/AAER-3379.txt +2012,AAER-3377,2012-04-04,34-66737,John M. Williams,https://www.sec.gov/files/litigation/admin/2012/34-66737.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2012&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2012/AAER-3377.pdf,data/raw/aaer/2012/AAER-3377.txt +2012,AAER-3376,2012-04-04,34-66735,Bryan N. Polozola,https://www.sec.gov/files/litigation/admin/2012/34-66735.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2012&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2012/AAER-3376.pdf,data/raw/aaer/2012/AAER-3376.txt +2012,AAER-3375,2012-04-02,LR-22315,Michael A. Baker and Michael T. Gluk,https://www.sec.gov/enforcement-litigation/litigation-releases/lr-22315,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2012&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2012/AAER-3375.txt +2012,AAER-3374,2012-03-26,LR-22306,"Biomet, Inc.",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-22306,https://www.sec.gov/files/litigation/complaints/2012/comp22306.pdf,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2012&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2012/AAER-3374.txt +2012,AAER-3373,2012-03-22,LR-22304,"Mark Leslie, Kenneth E. Lonchar, Paul A. Sallaberry, Michael M. Cully, and Douglas S. Newton",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-22304,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2012&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2012/AAER-3373.txt +2012,AAER-3371,2012-03-14,LR-22290,Mark A. Jackson and James J. Ruehlen; Thomas F. O’Rourke,https://www.sec.gov/enforcement-litigation/litigation-releases/lr-22290,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2012&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2012/AAER-3371.txt +2012,AAER-3370,2012-03-13,LR-22287,"Larry Goldstone, Clarence Simmons, and Jane Starrett",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-22287,https://www.sec.gov/files/litigation/complaints/2012/comp22287.pdf,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2012&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2012/AAER-3370.txt +2012,AAER-3369,2012-03-13,LR-22285,Fernando J. Espuelas et al.,https://www.sec.gov/enforcement-litigation/litigation-releases/lr-22285,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2012&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2012/AAER-3369.txt +2012,AAER-3368,2012-03-08,LR-22279,Koss Corporation and Michael J. Koss,https://www.sec.gov/enforcement-litigation/litigation-releases/lr-22279,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2012&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2012/AAER-3368.txt +2012,AAER-3367,2012-02-27,34-66479,"Robert Chiu, (A/K/A Chi Hung Chiu)",https://www.sec.gov/files/litigation/admin/2012/34-66479.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2012&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2012/AAER-3367.pdf,data/raw/aaer/2012/AAER-3367.txt +2012,AAER-3372,2012-02-22,LR-22264,Ming Zhao and Liping Zhu,https://www.sec.gov/enforcement-litigation/litigation-releases/lr-22264,https://www.sec.gov/files/litigation/complaints/2012/comp22264.pdf,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2012&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2012/AAER-3372.txt +2012,AAER-3364,2012-02-07,34-66351,"Matthew Bell, ACA",https://www.sec.gov/files/litigation/admin/2012/34-66351.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2012&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2012/AAER-3364.pdf,data/raw/aaer/2012/AAER-3364.txt +2012,AAER-3365,2012-02-07,34-66352,Lynne Norman,https://www.sec.gov/files/litigation/admin/2012/34-66352.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2012&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2012/AAER-3365.pdf,data/raw/aaer/2012/AAER-3365.txt +2012,AAER-3366,2012-02-07,34-66353,Shaun P. Whiteley,https://www.sec.gov/files/litigation/admin/2012/34-66353.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2012&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2012/AAER-3366.pdf,data/raw/aaer/2012/AAER-3366.txt +2012,AAER-3363,2012-02-06,LR-22252,Smith & Nephew PLC,https://www.sec.gov/enforcement-litigation/litigation-releases/lr-22252,https://www.sec.gov/files/litigation/complaints/2012/comp22252.pdf,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2012&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2012/AAER-3363.txt +2012,AAER-3362,2012-02-02,34-66312,"Dale Shafer, CPA",https://www.sec.gov/files/litigation/admin/2012/34-66312.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2012&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2012/AAER-3362.pdf,data/raw/aaer/2012/AAER-3362.txt +2012,AAER-3361,2012-01-31,LR-22244,"John J. Todd, Robert D. Manza, and Jeffrey Weitzen",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-22244,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2012&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2012/AAER-3361.txt +2012,AAER-3360,2012-01-30,LR-22243,"Robert Chiu (a/k/a Chi Hung Chiu); James Li (a/k/a Ching Hua Li), Thomas Chow (a/k/a Man Kit Chow), Roger Kao (a/k/a Chao Chun Kao), Christopher Liu (a/k/a Chi Lei Liu), and Wayne A. Pratt",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-22243,https://www.sec.gov/files/litigation/complaints/2012/comp22243.pdf,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2012&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2012/AAER-3360.txt +2012,AAER-3358,2012-01-30,34-66268,"Symmetry Medical, Inc. and Fred L. Hite",https://www.sec.gov/files/litigation/admin/2012/34-66268.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2012&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2012/AAER-3358.pdf,data/raw/aaer/2012/AAER-3358.txt +2012,AAER-3359,2012-01-30,34-66269,"Christopher J. Kelly, ACA and Margaret Hebb, ACA",https://www.sec.gov/files/litigation/admin/2012/34-66269.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2012&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2012/AAER-3359.pdf,data/raw/aaer/2012/AAER-3359.txt +2012,AAER-3357,2012-01-26,34-66260,"Paul Free, CPA (Order Denying a Stay or Postponement of Proceedings)",https://www.sec.gov/files/litigation/opinions/2012/34-66260.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2012&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2012/AAER-3357.pdf,data/raw/aaer/2012/AAER-3357.txt +2012,AAER-3356,2012-01-25,LR-22237,Len A. Familant and Paul V. Greene,https://www.sec.gov/enforcement-litigation/litigation-releases/lr-22237,https://www.sec.gov/files/litigation/complaints/2012/comp22237.pdf,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2012&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2012/AAER-3356.txt +2012,AAER-3355,2012-01-11,LR-22224,"Imperiali, Inc.",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-22224,https://www.sec.gov/files/litigation/complaints/2012/comp22224.pdf,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2012&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2012/AAER-3355.txt +2012,AAER-3353,2012-01-10,LR-22221,"Todd Farha, et al.",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-22221,https://www.sec.gov/files/litigation/complaints/2012/comp22221.pdf,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2012&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2012/AAER-3353.txt +2012,AAER-3354,2012-01-10,,"R.E. Bassie & Co. and R. Everett Bassie, C.P.A.",https://www.sec.gov/files/litigation/opinions/2012/aaer-3354.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2012&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2012/AAER-3354.pdf,data/raw/aaer/2012/AAER-3354.txt +2012,AAER-3352,2012-01-04,LR-22220,"JBI, Inc., John Bordynuik and Ronald Baldwin, Jr.",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-22220,https://www.sec.gov/files/litigation/complaints/2012/comp22220.pdf,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2012&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2012/AAER-3352.txt +2012,AAER-3351,2012-01-04,LR-22219,"Life Partners Holdings, Inc., Brian D. Pardo, R. Scott Peden and David M. Martin",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-22219,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2012&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2012/AAER-3351.txt +2013,AAER-3524,2013-12-30,34-71205,"John J. Aesoph, CPA, and Darren M. Bennett, CPA (Order Granting Extension)",https://www.sec.gov/files/litigation/opinions/2013/34-71205.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2013&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2013/AAER-3524.pdf,data/raw/aaer/2013/AAER-3524.txt +2013,AAER-3523,2013-12-24,34-71185,"Kevin Brennan, CPA",https://www.sec.gov/files/litigation/admin/2013/34-71185.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2013&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2013/AAER-3523.pdf,data/raw/aaer/2013/AAER-3523.txt +2013,AAER-3522,2013-12-23,34-71174,"Clinton Ronald Greenman, CPA",https://www.sec.gov/files/litigation/admin/2013/34-71174.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2013&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2013/AAER-3522.pdf,data/raw/aaer/2013/AAER-3522.txt +2013,AAER-3521,2013-12-20,34-71161,"Melvin, Thomas D., CPA",https://www.sec.gov/files/litigation/admin/2013/34-71161.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2013&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2013/AAER-3521.pdf,data/raw/aaer/2013/AAER-3521.txt +2013,AAER-3520,2013-12-20,34-71154,"Kinross-Kennedy, John, CPA",https://www.sec.gov/files/litigation/admin/2013/34-71154.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2013&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2013/AAER-3520.pdf,data/raw/aaer/2013/AAER-3520.txt +2013,AAER-3519,2013-12-18,34-71117,"James Vincent Poti, CPA",https://www.sec.gov/files/litigation/admin/2013/34-71117.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2013&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2013/AAER-3519.pdf,data/raw/aaer/2013/AAER-3519.txt +2013,AAER-3517,2013-12-12,LR-22887,"Michael H. Taber, CPA",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-22887,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2013&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2013/AAER-3517.txt +2013,AAER-3518,2013-12-12,34-71070|IA-3738,"Rodney A. Smith, Michael Santicchia, CPA, and Stephen D. Cheaney, CPA",https://www.sec.gov/files/litigation/admin/2013/34-71070.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2013&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2013/AAER-3518.pdf,data/raw/aaer/2013/AAER-3518.txt +2013,AAER-3516,2013-12-12,34-71050,"GLG Partners, Inc. and GLG Partners, L.P.",https://www.sec.gov/files/litigation/admin/2013/34-71050.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2013&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2013/AAER-3516.pdf,data/raw/aaer/2013/AAER-3516.txt +2013,AAER-3515,2013-12-11,34-71031,"Craig Toll, CPA,",https://www.sec.gov/files/litigation/admin/2013/34-71031.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2013&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2013/AAER-3515.pdf,data/raw/aaer/2013/AAER-3515.txt +2013,AAER-3514,2013-12-04,33-9490|34-70983,Fifth Third Bancorp and Daniel Poston,https://www.sec.gov/files/litigation/admin/2013/33-9490.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2013&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2013/AAER-3514.pdf,data/raw/aaer/2013/AAER-3514.txt +2013,AAER-3513,2013-11-21,LR-22875,"R. Gordon Jones, CPA and Mark F. Jensen, CPA",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-22875,https://www.sec.gov/files/litigation/complaints/2013/comp22875.pdf,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2013&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2013/AAER-3513.txt +2013,AAER-3512,2013-11-06,34-70823,"Sherb & Co., LLP, et al.",https://www.sec.gov/files/litigation/admin/2013/34-70823.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2013&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2013/AAER-3512.pdf,data/raw/aaer/2013/AAER-3512.txt +2013,AAER-3511,2013-10-29,34-70767,"Ronald Baldwin, Jr. CPA",https://www.sec.gov/files/litigation/admin/2013/34-70767.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2013&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2013/AAER-3511.pdf,data/raw/aaer/2013/AAER-3511.txt +2013,AAER-3510,2013-10-28,LR-22856,Paul V. Greene,https://www.sec.gov/enforcement-litigation/litigation-releases/lr-22856,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2013&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2013/AAER-3510.txt +2013,AAER-3509,2013-10-22,LR-22849,"Diebold, Inc.",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-22849,https://www.sec.gov/files/litigation/complaints/2013/comp-pr2013-225.pdf,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2013&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2013/AAER-3509.txt +2013,AAER-3508,2013-10-17,LR-22847,"JBI, Inc., John Bordynuik and Ronald Baldwin, Jr.",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-22847,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2013&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2013/AAER-3508.txt +2013,AAER-3506,2013-10-10,34-70658,John Lazorchak (CPA),https://www.sec.gov/files/litigation/admin/2013/34-70658.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2013&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2013/AAER-3506.pdf,data/raw/aaer/2013/AAER-3506.txt +2013,AAER-3507,2013-10-10,34-70659,Mark S. Cupo (CPA),https://www.sec.gov/files/litigation/admin/2013/34-70659.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2013&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2013/AAER-3507.pdf,data/raw/aaer/2013/AAER-3507.txt +2013,AAER-3505,2013-10-02,34-70602,Jing Xie,https://www.sec.gov/files/litigation/admin/2013/34-70602.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2013&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2013/AAER-3505.pdf,data/raw/aaer/2013/AAER-3505.txt +2013,AAER-3498,2013-09-30,34-70557,"John W. Jacobsen, CPA",https://www.sec.gov/files/litigation/admin/2013/34-70557.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2013&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2013/AAER-3498.pdf,data/raw/aaer/2013/AAER-3498.txt +2013,AAER-3503,2013-09-30,34-70567,"Wilfred W. Hanson, CPA",https://www.sec.gov/files/litigation/admin/2013/34-70567.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2013&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2013/AAER-3503.pdf,data/raw/aaer/2013/AAER-3503.txt +2013,AAER-3502,2013-09-30,34-70566,"Kinross-Kennedy, John, CPA",https://www.sec.gov/files/litigation/admin/2013/34-70566.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2013&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2013/AAER-3502.pdf,data/raw/aaer/2013/AAER-3502.txt +2013,AAER-3501,2013-09-30,34-70564,"Malcolm L. Pollard, CPA and Malcolm L. Pollard, Inc.",https://www.sec.gov/files/litigation/admin/2013/34-70564.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2013&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2013/AAER-3501.pdf,data/raw/aaer/2013/AAER-3501.txt +2013,AAER-3500,2013-09-30,34-70562,"Patrizio & Zhao LLC and Xinggeng (John) Zhao, CPA",https://www.sec.gov/files/litigation/admin/2013/34-70562.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2013&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2013/AAER-3500.pdf,data/raw/aaer/2013/AAER-3500.txt +2013,AAER-3497,2013-09-30,34-70553,"Rick D. Snow, CPA",https://www.sec.gov/files/litigation/admin/2013/34-70553.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2013&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2013/AAER-3497.pdf,data/raw/aaer/2013/AAER-3497.txt +2013,AAER-3499,2013-09-30,34-70561,"Michael McGrath, CPA",https://www.sec.gov/files/litigation/admin/2013/34-70561.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2013&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2013/AAER-3499.pdf,data/raw/aaer/2013/AAER-3499.txt +2013,AAER-3504,2013-09-30,34-70579,"China Ruitai International Holdings Co., Ltd. Ma, Dian Min Ma, Gang Tian, Jin",https://www.sec.gov/files/litigation/admin/2013/34-70579.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2013&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2013/AAER-3504.pdf,data/raw/aaer/2013/AAER-3504.txt +2013,AAER-3495,2013-09-27,LR-22825,"Vitesse Semiconductor Corporation, Louis R. Tomasetta, Eugene F. Hovanec, Yatin D. Mody, and Nicole R. Kaplan",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-22825,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2013&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2013/AAER-3495.txt +2013,AAER-3494,2013-09-27,LR-22823,Universal Travel Group,https://www.sec.gov/enforcement-litigation/litigation-releases/lr-22823,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2013&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2013/AAER-3494.txt +2013,AAER-3496,2013-09-27,34-70549,"Scott London, CPA",https://www.sec.gov/files/litigation/admin/2013/34-70549.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2013&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2013/AAER-3496.pdf,data/raw/aaer/2013/AAER-3496.txt +2013,AAER-3493,2013-09-26,LR-22817,"Mercantile Bancorp, Inc.",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-22817,https://www.sec.gov/files/litigation/complaints/2013/comp22817.pdf,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2013&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2013/AAER-3493.txt +2013,AAER-3492,2013-09-25,LR-22813,Troy Lyndon and Ronald Zaucha,https://www.sec.gov/enforcement-litigation/litigation-releases/lr-22813,https://www.sec.gov/files/litigation/complaints/2013/comp22813.pdf,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2013&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2013/AAER-3492.txt +2013,AAER-3491,2013-09-24,34-70492,"Owen Mark Williams, CPA",https://www.sec.gov/files/litigation/admin/2013/34-70492.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2013&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2013/AAER-3491.pdf,data/raw/aaer/2013/AAER-3491.txt +2013,AAER-3490,2013-09-19,34-70458,JPMorgan Chase & Co.,https://www.sec.gov/files/litigation/admin/2013/34-70458.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2013&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2013/AAER-3490.pdf,data/raw/aaer/2013/AAER-3490.txt +2013,AAER-3485,2013-09-18,LR-22800,"Imperial Petroleum, Inc., et al.",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-22800,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2013&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2013/AAER-3485.txt +2013,AAER-3486,2013-09-18,LR-22801,"Imaging Diagnostic Systems, Inc., Linda Grable, and Allan Schwartz",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-22801,https://www.sec.gov/files/litigation/complaints/2013/comp22801.pdf,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2013&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2013/AAER-3486.txt +2013,AAER-3489,2013-09-18,34-70450,"Brendan N. Connors, CPA",https://www.sec.gov/files/litigation/admin/2013/34-70450.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2013&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2013/AAER-3489.pdf,data/raw/aaer/2013/AAER-3489.txt +2013,AAER-3487,2013-09-18,34-70448,"Medifast, Inc.",https://www.sec.gov/files/litigation/admin/2013/34-70448.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2013&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2013/AAER-3487.pdf,data/raw/aaer/2013/AAER-3487.txt +2013,AAER-3488,2013-09-18,34-70449,"Marc G. Nochimson, CPA",https://www.sec.gov/files/litigation/admin/2013/34-70449.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2013&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2013/AAER-3488.pdf,data/raw/aaer/2013/AAER-3488.txt +2013,AAER-3478,2013-09-11,LR-22796,"True North Finance Corp., et al.",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-22796,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2013&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2013/AAER-3478.txt +2013,AAER-3477,2013-08-22,LR-22786,"Thomas S. Wu, Ebrahim Shabudin, and Thomas T. Yu",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-22786,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2013&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2013/AAER-3477.txt +2013,AAER-3476,2013-08-14,LR-22779,Javier Martin-Artajo and Julien G. Grout,https://www.sec.gov/enforcement-litigation/litigation-releases/lr-22779,https://www.sec.gov/files/litigation/complaints/2013/comp-pr2013-154.pdf,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2013&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2013/AAER-3476.txt +2013,AAER-3475,2013-08-14,LR-22778,"Anchor Bancorp Wisconsin, Inc., et al.",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-22778,https://www.sec.gov/files/litigation/complaints/2013/comp22778.pdf,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2013&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2013/AAER-3475.txt +2013,AAER-3474,2013-08-08,LR-22773,"Michael H. Taber, CPA",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-22773,https://www.sec.gov/files/litigation/litreleases/2013/app22773.pdf,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2013&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2013/AAER-3474.txt +2013,AAER-3473,2013-07-30,34-70074,Subramanian Krishnan (CPA)(Corrected),https://www.sec.gov/files/litigation/admin/2013/34-70074.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2013&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2013/AAER-3473.pdf,data/raw/aaer/2013/AAER-3473.txt +2013,AAER-3484,2013-07-22,LR-22755,"China Intelligent Lighting and Electronics, Inc. and NIVS IntelliMedia Technology Group, Inc.",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-22755,https://www.sec.gov/files/litigation/complaints/2013/comp22755.pdf,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2013&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2013/AAER-3484.txt +2013,AAER-3472,2013-07-08,34-69945,"Aichun Li, CPA",https://www.sec.gov/files/litigation/admin/2013/34-69945.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2013&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2013/AAER-3472.pdf,data/raw/aaer/2013/AAER-3472.txt +2013,AAER-3471,2013-07-02,LR-22741,Subramanian Krishnan,https://www.sec.gov/enforcement-litigation/litigation-releases/lr-22741,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2013&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2013/AAER-3471.txt +2013,AAER-3470,2013-07-02,34-69922,James M. Schneider (Order Denying Motion or in the Alternative Application to Modify Commission Order Imposing Remedial Sanction),https://www.sec.gov/files/litigation/opinions/2013/34-69922.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2013&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2013/AAER-3470.pdf,data/raw/aaer/2013/AAER-3470.txt +2013,AAER-3483,2013-07-01,LR-22739,"Fuqi International, Inc.",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-22739,https://www.sec.gov/files/litigation/complaints/2013/comp22739.pdf,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2013&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2013/AAER-3483.txt +2013,AAER-3469,2013-06-28,34-69886,Brian D. Fox,https://www.sec.gov/files/litigation/admin/2013/34-69886.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2013&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2013/AAER-3469.pdf,data/raw/aaer/2013/AAER-3469.txt +2013,AAER-3468,2013-06-28,34-69885|IA-3619,"LPB Capital d/b/a Family Office Group, LLC and Gary J. Pappas (Order Dismissing Proceedings)",https://www.sec.gov/files/litigation/opinions/2013/34-69885.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2013&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2013/AAER-3468.pdf,data/raw/aaer/2013/AAER-3468.txt +2013,AAER-3466,2013-06-27,LR-22735,"JBI, Inc., John Bordynuik and Ronald Baldwin, Jr.",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-22735,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2013&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2013/AAER-3466.txt +2013,AAER-3465,2013-06-26,34-69860,"Bruce W. Tomlinson, CPA",https://www.sec.gov/files/litigation/admin/2013/34-69860.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2013&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2013/AAER-3465.pdf,data/raw/aaer/2013/AAER-3465.txt +2013,AAER-3479,2013-06-20,LR-22731,"China MediaExpress Holdings, Inc. and Zheng Cheng",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-22731,https://www.sec.gov/files/litigation/complaints/2013/comp22731.pdf,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2013&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2013/AAER-3479.txt +2013,AAER-3464,2013-06-14,34-69765,"Rosenberg Rich Baker Berman & Company and Brian Zucker, CPA",https://www.sec.gov/files/litigation/admin/2013/34-69765.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2013&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2013/AAER-3464.pdf,data/raw/aaer/2013/AAER-3464.txt +2013,AAER-3463,2013-06-07,LR-22719,"China Natural Gas, Inc. and Qinan Ji",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-22719,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2013&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2013/AAER-3463.txt +2013,AAER-3462,2013-06-03,LR-22711,"PACCAR Inc, et al.",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-22711,https://www.sec.gov/files/litigation/complaints/2013/comp-pr2013-99.pdf,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2013&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2013/AAER-3462.txt +2013,AAER-3461,2013-05-29,34-69654,"Total, S.A.",https://www.sec.gov/files/litigation/admin/2013/34-69654.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2013&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2013/AAER-3461.pdf,data/raw/aaer/2013/AAER-3461.txt +2013,AAER-3459,2013-05-28,34-69644,Rajnish K. Das,https://www.sec.gov/files/litigation/admin/2013/34-69644.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2013&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2013/AAER-3459.pdf,data/raw/aaer/2013/AAER-3459.txt +2013,AAER-3460,2013-05-28,34-69645,Stormy L. Dean,https://www.sec.gov/files/litigation/admin/2013/34-69645.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2013&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2013/AAER-3460.pdf,data/raw/aaer/2013/AAER-3460.txt +2013,AAER-3482,2013-05-15,LR-22699,"RINO International Corporation, Dejun ""David"" Zou, and Jianping ""Amy"" Qiu",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-22699,https://www.sec.gov/files/litigation/complaints/2013/comp-pr2013-87.pdf,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2013&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2013/AAER-3482.txt +2013,AAER-3458,2013-05-08,LR-22698,"Subaye, Inc. and James T. Crane",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-22698,https://www.sec.gov/files/litigation/complaints/2013/comp22698.pdf,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2013&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2013/AAER-3458.txt +2013,AAER-4298,2013-04-30,485|34-68902|34-69676,"Artfest International, Inc., et al. Brenda P. Murray, Chief Administrative Law Judge",https://www.sec.gov/files/alj/aljdec/2013/id485bpm.pdf,https://www.sec.gov/files/litigation/admin/2013/34-68902.pdf|https://www.sec.gov/files/alj/aljdec/2013/34-69676.pdf,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2013&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2013/AAER-4298.pdf,data/raw/aaer/2013/AAER-4298.txt +2013,AAER-3457,2013-04-26,LR-22688,"John Michael Kelly, et al.",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-22688,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2013&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2013/AAER-3457.txt +2013,AAER-3456,2013-04-24,34-69442,"Capital One Financial Corporation, Peter A. Schnall, and David A. LaGassa",https://www.sec.gov/files/litigation/admin/2013/34-69442.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2013&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2013/AAER-3456.pdf,data/raw/aaer/2013/AAER-3456.txt +2013,AAER-3454,2013-04-16,LR-22672,Parker Drilling Company,https://www.sec.gov/enforcement-litigation/litigation-releases/lr-22672,https://www.sec.gov/files/litigation/complaints/2013/comp22672.pdf,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2013&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2013/AAER-3454.txt +2013,AAER-3453,2013-04-09,34-69353,"James C. Fields, CPA",https://www.sec.gov/files/litigation/admin/2013/34-69353.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2013&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2013/AAER-3453.pdf,data/raw/aaer/2013/AAER-3453.txt +2013,AAER-3452,2013-04-05,34-69327,Koninklijke Philips Electronics N.V.,https://www.sec.gov/files/litigation/admin/2013/34-69327.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2013&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2013/AAER-3452.pdf,data/raw/aaer/2013/AAER-3452.txt +2013,AAER-3451,2013-04-04,34-69306,Colleen Erin Kelly Bishop (CPA),https://www.sec.gov/files/litigation/admin/2013/34-69306.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2013&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2013/AAER-3451.pdf,data/raw/aaer/2013/AAER-3451.txt +2013,AAER-3450,2013-04-02,34-69277,"Eric J. Bur, CPA",https://www.sec.gov/files/litigation/admin/2013/34-69277.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2013&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2013/AAER-3450.pdf,data/raw/aaer/2013/AAER-3450.txt +2013,AAER-3449,2013-03-22,LR-22657,Joseph Grendys et al.,https://www.sec.gov/enforcement-litigation/litigation-releases/lr-22657,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2013&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2013/AAER-3449.txt +2013,AAER-3448,2013-03-05,34-69036|IA-3562|IC-30414,"Peak Wealth Opportunities, LLC and David W. Dube, CPA",https://www.sec.gov/files/litigation/admin/2013/34-69036.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2013&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2013/AAER-3448.pdf,data/raw/aaer/2013/AAER-3448.txt +2013,AAER-3447,2013-02-28,LR-22627,"Keyuan Petrochemicals, Inc. and Aichun Li",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-22627,https://www.sec.gov/files/litigation/complaints/2013/comp-pr2013-30.pdf,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2013&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2013/AAER-3447.txt +2013,AAER-3446,2013-02-26,LR-22624,Fernando J. Espuelas et al.,https://www.sec.gov/enforcement-litigation/litigation-releases/lr-22624,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2013&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2013/AAER-3446.txt +2013,AAER-3445,2013-02-19,34-68949,"Michael Lowther, CPA",https://www.sec.gov/files/litigation/admin/2013/34-68949.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2013&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2013/AAER-3445.pdf,data/raw/aaer/2013/AAER-3445.txt +2013,AAER-3444,2013-02-06,34-68845,"Joseph J. Repko, CPA",https://www.sec.gov/files/litigation/admin/2013/34-68845.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2013&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2013/AAER-3444.pdf,data/raw/aaer/2013/AAER-3444.txt +2013,AAER-3442,2013-01-29,34-68754,Brian D. Fox,https://www.sec.gov/files/litigation/admin/2013/34-68754.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2013&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2013/AAER-3442.pdf,data/raw/aaer/2013/AAER-3442.txt +2013,AAER-3443,2013-01-29,34-68756|IA-3539,"Lisa B. Hovan, CPA",https://www.sec.gov/files/litigation/admin/2013/34-68756.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2013&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2013/AAER-3443.pdf,data/raw/aaer/2013/AAER-3443.txt +2013,AAER-3441,2013-01-15,34-68661,"Kevin A. Howard, CPA",https://www.sec.gov/files/litigation/admin/2013/34-68661.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2013&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2013/AAER-3441.pdf,data/raw/aaer/2013/AAER-3441.txt +2013,AAER-3439,2013-01-11,LR-22589,"Volt Information Sciences, Inc. and Debra L. Hobbs and Jack J. Egan, Jr.",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-22589,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2013&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2013/AAER-3439.txt +2013,AAER-3440,2013-01-11,34-68628,"Eric Ashman, CPA",https://www.sec.gov/files/litigation/admin/2013/34-68628.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2013&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2013/AAER-3440.pdf,data/raw/aaer/2013/AAER-3440.txt +2013,AAER-3437,2013-01-09,LR-22587,"Edward J. Woodard, Jr., Cynthia A. Sabol, CPA and Stephen G. Fields",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-22587,https://www.sec.gov/files/litigation/complaints/2013/comp22587.pdf,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2013&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2013/AAER-3437.txt +2013,AAER-3438,2013-01-09,34-68611,"LSB Industries, Inc. and Jimmie Dean Jones, CPA",https://www.sec.gov/files/litigation/admin/2013/34-68611.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2013&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2013/AAER-3438.pdf,data/raw/aaer/2013/AAER-3438.txt +2013,AAER-3436,2013-01-09,34-68605,"Aesoph, John J., CPA Bennett, Darren M., CPA",https://www.sec.gov/files/litigation/admin/2013/34-68605.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2013&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2013/AAER-3436.pdf,data/raw/aaer/2013/AAER-3436.txt +2013,AAER-3435,2013-01-04,34-68591,"Kenneth J. Abod, CPA",https://www.sec.gov/files/litigation/admin/2013/34-68591.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2013&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2013/AAER-3435.pdf,data/raw/aaer/2013/AAER-3435.txt 2014,AAER-3618,2014-12-23,34-73931,"Melvin, Thomas D., CPA",https://www.sec.gov/files/litigation/admin/2014/34-73931.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2014&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2014/AAER-3618.pdf,data/raw/aaer/2014/AAER-3618.txt 2014,AAER-3617,2014-12-19,LR-23165,"Frank A. Dunn, et al.",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-23165,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2014&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2014/AAER-3617.txt 2014,AAER-3616,2014-12-17,LR-23159,"Avon Products, Inc.",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-23159,https://www.sec.gov/files/litigation/complaints/2014/comp-pr2014-285.pdf,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2014&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2014/AAER-3616.txt @@ -45,8 +2314,8 @@ year,aaer_no,release_date,release_no,respondents,document_url,see_also_urls,sour 2014,AAER-3572,2014-07-30,34-72722,"Edward L. Cummings, CPA",https://www.sec.gov/files/litigation/admin/2014/34-72722.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2014&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2014/AAER-3572.pdf,data/raw/aaer/2014/AAER-3572.txt 2014,AAER-3573,2014-07-30,34-72723,"Sherman, Marc",https://www.sec.gov/files/litigation/admin/2014/34-72723.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2014&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2014/AAER-3573.pdf,data/raw/aaer/2014/AAER-3573.txt 2014,AAER-3571,2014-07-28,34-72678,Smith & Wesson Holding Corporation,https://www.sec.gov/files/litigation/admin/2014/34-72678.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2014&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2014/AAER-3571.pdf,data/raw/aaer/2014/AAER-3571.txt -2014,AAER-3569,2014-07-25,LR-23051,"Volt Information Sciences, Inc. and Debra L. Hobbs; Jack J. Egan, Jr.",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-23051,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2014&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2014/AAER-3569.txt -2014,AAER-3570,2014-07-25,LR-23051,"Volt Information Sciences, Inc. and Debra L. Hobbs; Jack J. Egan, Jr.",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-23051,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2014&month=All&order=field_publish_date&sort=desc&page=0,listing_row,,data/raw/aaer/2014/AAER-3570.txt +2014,AAER-3569,2014-07-25,LR-23051,"Volt Information Sciences, Inc. and Debra L. Hobbs; Jack J. Egan, Jr.",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-23051,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2014&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2014/AAER-3569.pdf,data/raw/aaer/2014/AAER-3569.txt +2014,AAER-3570,2014-07-25,LR-23051,"Volt Information Sciences, Inc. and Debra L. Hobbs; Jack J. Egan, Jr.",https://www.sec.gov/enforcement-litigation/litigation-releases/lr-23051,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2014&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2014/AAER-3570.pdf,data/raw/aaer/2014/AAER-3570.txt 2014,AAER-3570,2014-07-24,34-72672,"Debra L. Hobbs, CPA",https://www.sec.gov/files/litigation/admin/2014/34-72672.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2014&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2014/AAER-3570.pdf,data/raw/aaer/2014/AAER-3570.txt 2014,AAER-3569,2014-07-24,34-72671,"John (""Jack"") J. Egan, Jr., CPA",https://www.sec.gov/files/litigation/admin/2014/34-72671.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2014&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2014/AAER-3569.pdf,data/raw/aaer/2014/AAER-3569.txt 2014,AAER-3567,2014-07-17,34-72637,"Robert C. Trosten, CPA",https://www.sec.gov/files/litigation/admin/2014/34-72637.pdf,,https://www.sec.gov/enforcement-litigation/accounting-auditing-enforcement-releases?year=2014&month=All&order=field_publish_date&sort=desc&page=0,listing_row,data/raw/aaer/2014/AAER-3567.pdf,data/raw/aaer/2014/AAER-3567.txt