diff --git a/raw/aaer/2015/aaer_page.html b/raw/aaer/2015/aaer_page.html new file mode 100644 index 0000000000000000000000000000000000000000..f4915a9b7a537edfc161297f77ebf1db82d022be --- /dev/null +++ b/raw/aaer/2015/aaer_page.html @@ -0,0 +1,2618 @@ + + + + + + + + + + + + + + + SEC.gov | Accounting and Auditing Enforcement + + + + + + + + + + + + + + + + + + + + + + Skip to search field + + + + Skip to main content + + + + +
+ + + +
+
+
+
+
+
+ U.S. flag +
+
+

An official website of the United States government

+ +
+ +
+
+
+
+
+ Dot gov +
+

+ + Official websites use .gov + +
+ A .gov website belongs to an official government organization in the United States. +

+
+
+
+ Https +
+

+ + Secure .gov websites use HTTPS + +
+ A lock + () + or https:// means you’ve safely connected to the .gov website. Share sensitive information only on official, secure websites. +

+
+
+
+
+
+
+ +
+ +
+ +
+ + +
+ +
+ +
+
+
+
+

+ +

+
+ +
+
+
+ +
+ +
+ +
+
+
+ + + + +
+ + + + +
+ +
+ + + +

+ Accounting and Auditing Enforcement +

+ +
+
+ +
+ +
+
+
+ + + +
+ +

The list below provides links to financial reporting related enforcement actions concerning civil lawsuits brought by the Commission in federal court and notices and orders concerning the institution and/or settlement of administrative proceedings. This list only highlights certain actions and is not meant to be a complete and exhaustive compilation of all of the actions that fall into this category.

+
+ +
+
+
+ + +
+ + +
+ + + + +Accounting and Auditing Enforcement Releases RSS Feed + + +
+
+
+
+ + + +
+ + + + + + + + + + + + +
+ + + +
+ + + + + + + + + + + + +
+
+ + + + +
+ +
+ +
+ +
+ +
+
+ + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + +
Date + + +Respondents
+ +
New Stream Capital, LLC, et al.
+
+ Release No. + LR-23440, AAER-3730 +
+
+ +
Spicer Jeffries LLP
+
+ Release No. + 34-76734, AAER-3729 +
+
+ +
Lee Cole, et al.
+
+ Release No. + LR-23431, AAER-3728 +
+
+ +
Michael McKenna, CPA
+
+ Release No. + 34-76634, AAER-3727 +
+
+ +
Charles Loveless, CPA
+
+ Release No. + 34-76633, AAER-3726 +
+
+ +
Peter Messineo, and Messineo & Co., CPAs, LLC
+
+ Release No. + 34-76607, AAER-3721 +
+
+ +
DKM Certified Public Accountants, Inc. and Charles U. Klein, CPA
+
+ Release No. + 34-76608, AAER-3722 +
+
+ +
Joseph E. Mohr, CPA
+
+ Release No. + 34-76611, AAER-3725 +
+
+ +
Richard Confessore, CPA
+
+ Release No. + 34-76609, AAER-3723 +
+
+ +
Robin L. Bigalke, CPA
+
+ Release No. + 34-76610, AAER-3724 +
+
+ +
Jeffrey K. Skilling et al.
+
+ Release No. + LR-23422, AAER-3720 +
+
+ +
Grant Thornton, LLP
+
+ Release No. + 34-76536, AAER-3718 +
+
+ +
Melissa K. Koeppel, CPA and Jeffrey J. Robinson, CPA
+
+ Release No. + 34-76537, AAER-3719 +
+
+ +
Larry D. Liberfarb, P.C.
+
+ Release No. + 34-76401, AAER-3717 +
+
+ +
The St. Joe Company, et al.
+
+ Release No. + 33-9967, 34-76275, AAER-3716 +
+
+ +
Arthur F. Knapp, Jr., CPA
+
+ Release No. + 34-76250, AAER-3715 +
+
+ +
Derrick, David G., Sr.
+
+ Release No. + 33-9960, 34-76125, AAER-3714 +
+
+ +
Ryan Petersen; Arthur Knapp
+
+ Release No. + LR-23379, AAER-3712 +
+
+ +
Home Loan Servicing Solutions, Ltd.
+
+ Release No. + 34-76074, AAER-3713 +
+
+ +
Grant Thornton Audit Pty Limited
+
+ Release No. + 34-76066, AAER-3711 +
+
+ +
Grant Thornton India LLP
+
+ Release No. + 34-76065, AAER-3710 +
+
+ +
Michael J. Moore, CPA and Moore & Associates Chartered
+
+ Release No. + LR-23372, AAER-3709 +
+
+ +
Bartholomew, Daniel R. Hjelvik, Karl I.
+
+ Release No. + 34-75999, AAER-3708, AAER-3706 +
+
+ +
Trinity Capital Corporation
+
+ Release No. + 33-9930, 34-75997, AAER-3706 +
+
+ +
William C. Enloe
+
+ Release No. + 33-9931, 34-75998, AAER-3707, AAER-3706 +
+
+ +
Stein Mart, Inc.
+
+ Release No. + 34-75958, AAER-3704 +
+
+ +
Idle Media, Inc., and Marcus Frasier
+
+ Release No. + 34-75963, AAER-3705 +
+
+ +
Joseph F. Apuzzo
+
+ Release No. + LR-23356, AAER-3703 +
+
+ +
Briner, John, Esq. Dalmy, Diane. Esq. De Joya Griffith, LLC De Joya, Arthur, CPA Griffith, Jason, CPA Whetman, Chris, CPA Zhang, Philip, CPA M&K CPAs, PLLC Manis, Matt, CPA Ridenour, Jon, CPA Ortego, Ben, CPA
+
+ Release No. + 33-9919, 34-75949, AAER-3701 +
+
+ +
Briner, John, Esq. Dalmy, Diane. Esq. De Joya Griffith, LLC De Joya, Arthur, CPA Griffith, Jason, CPA Whetman, Chris, CPA Zhang, Philip, CPA M&K CPAs, PLLC Manis, Matt, CPA Ridenour, Jon, CPA Ortego, Ben, CPA
+
+ Release No. + 33-9917, 34-75947, AAER-3699 +
+
+ +
Christopher D. Whetman, CPA
+
+ Release No. + 33-9920, 34-75950, AAER-3702 +
+
+ +
Briner, John, Esq. Dalmy, Diane. Esq. De Joya Griffith, LLC De Joya, Arthur, CPA Griffith, Jason, CPA Whetman, Chris, CPA Zhang, Philip, CPA M&K CPAs, PLLC Manis, Matt, CPA Ridenour, Jon, CPA Ortego, Ben, CPA
+
+ Release No. + 33-9918, 34-75948, AAER-3700 +
+
+ +
Philip A. Pendergraft, et al.
+
+ Release No. + 33-9914, 34-75941, IC-31829, AAER-3697 +
+
+ +
Terry L. Johnson, CPA
+
+ Release No. + 33-9915, 34-75944, AAER-3698 +
+
+ +
Joseph F. Apuzzo, CPA
+
+ Release No. + 34-75933, AAER-3696 +
+
+ +
Edward Parker, CA
+
+ Release No. + 34-75921, AAER-3695 +
+
+ +
Wilfred Robert Sutcliffe
+
+ Release No. + 34-75920, AAER-3694 +
+
+ +
Steven M. Dombrowski, CPA
+
+ Release No. + 34-75907, AAER-3693 +
+
+ +
Salvatore J. Zizza
+
+ Release No. + 34-75861, AAER-3691 +
+
+ +
Sean C. Henaghan, CPA, et al.
+
+ Release No. + 34-75859, AAER-3689 +
+
+ +
BDO USA, LLP
+
+ Release No. + 34-75862, AAER-3692 +
+
+ +
Ronald E. Heineman
+
+ Release No. + 34-75860, AAER-3690 +
+
+ +
Bankrate, Inc. and Hyunjin Lerner, CPA
+
+ Release No. + 33-9901, 34-75849, AAER-3683 +
+
+ +
L. Gary Davis, CPA
+
+ Release No. + 33-9906, 34-75854, AAER-3686 +
+
+ +
Hyunjin Lerner, CPA
+
+ Release No. + 33-9902, 34-75850, AAER-3684 +
+
+ +
Donald W. Prosser, CPA
+
+ Release No. + 34-75855, AAER-3687 +
+
+ +
Lawrence S. Meer, CPA
+
+ Release No. + 33-9905, 34-75853, AAER-3685 +
+
+ +
Summit Asset Strategies Investment Management, LLC et al.
+
+ Release No. + LR-23334, AAER-3688 +
+
+ See Also: + + + SEC Complaint + + +
+
+ +
Raymon Holmdahl, CPA and Kanako Matsumoto, CPA
+
+ Release No. + 34-75843, AAER-3681 +
+
+ +
Thomas D. Melvin, CPA (Opinion of the Commission)
+
+ Release No. + 34-75844, AAER-3682 +
+
+ +
Johnson Lambert LLP and Bradley Scott Diericx, CPA
+
+ Release No. + 34-75795, AAER-3680 +
+
+ +
The Bank of New York Mellon Corporation
+
+ Release No. + 34-75720, AAER-3679 +
+
+ +
Vicente E. Garcia
+
+ Release No. + 34-75684, AAER-3678 +
+
+ +
Vineet Kalucha, CA
+
+ Release No. + 34-75667, AAER-3677, IA-4167 +
+
+ +
Lamson, Jeffrey L., CPA
+
+ Release No. + 34-75666, AAER-3676 +
+
+ +
Dawn M. Schlegel, CPA
+
+ Release No. + 34-75645, AAER-3675 +
+
+ +
Miller Energy Resources, Inc. Boyd, Paul W., CPA Hall, David M. Vogt, Carlton W., III, CPA
+
+ Release No. + 33-9881, 34-75622, AAER-3673 +
+
+ +
Wesley N. Stark, CPA and StarkSchenkein, LLP
+
+ Release No. + 34-75627, AAER-3674, IA-4162 +
+
+ +
Christopher Edwards, CA
+
+ Release No. + 34-75563, AAER-3672 +
+
+ +
Thomas S. Wu and Thomas T. Yu
+
+ Release No. + LR-23309, AAER-3671 +
+
+ +
Vero Capital Management, LLC Geiger, Robert Barbaresi, George Downey, Steven, CPA
+
+ Release No. + 34-75401, AAER-3670, IA-4138, IC-31710 +
+
+ +
Bryce Walker, CA and Spence Walker, CA, CPA
+
+ Release No. + 34-75382, AAER-3669 +
+
+ +
Deloitte & Touche LLP, ALPS Fund Services, Inc. and Andrew C. Boynton
+
+ Release No. + 34-75343, IC-31703, AAER-3668 +
+
+ +
Jonathan D. Davey, CPA
+
+ Release No. + 34-75337, AAER-3667 +
+
+ +
Davey, Jonathan D., CPA
+
+ Release No. + IA-4134, AAER-3666 +
+
+ +
Michael S. Wilson, CPA and Cotterman-Wilson CPAs, Inc.
+
+ Release No. + 34-75298, IA-4130, AAER-3665 +
+
+ +
George Joseph Palathinkal, CPA
+
+ Release No. + IA-4120, AAER-3664 +
+
+ +
Keith E. Rode, CPA
+
+ Release No. + 34-75171, IA-4113, AAER-3663 +
+
+ +
Computer Sciences Corporation, et al.
+
+ Release No. + 33-9804, 34-75110, AAER-3662 +
+
+ +
David Rivard
+
+ Release No. + LR-23277, AAER-3661 +
+
+ +
First Bancorp, Anna Hollers and Teresa Nixon (Corrected Order)
+
+ Release No. + 34-75086, AAER-3660 +
+
+ +
L&L Energy, Inc. Lee, Dickson, CPA
+
+ Release No. + 33-9799, 34-75088, AAER-3659 +
+
+ +
McCann, Mayer Hoffman, P.C.
+
+ Release No. + 34-75028, AAER-3658 +
+
+ +
Renrui Tang
+
+ Release No. + 34-75014, AAER-3657 +
+
+ +
Neely, Thomas A., Jr.
+
+ Release No. + 33-9772, 34-74976, AAER-3656 +
+
+ +
Gruber & Company LLC and Edward Randall Gruber (CPA)
+
+ Release No. + 34-74904, AAER-3655 +
+
+ +
Simon Lesser, CPA, CA
+
+ Release No. + 34-74827, IA-4072, IC-31585, AAER-3654 +
+
+ +
Robert Asti
+
+ Release No. + LR-23247, AAER-3653 +
+
+ +
Donald J. Torbert, CPA, Nicole S. Stokes and CPA.
+
+ Release No. + 34-74816, AAER-3652 +
+
+ +
AirTouch Communications, Inc. Kanakubo, Hideyuki Kaiser, Jerome, CPA
+
+ Release No. + 33-9744, 34-74691, AAER-3650 +
+
+ +
Michael M. Cohen
+
+ Release No. + 33-9745, 34-74698, AAER-3651 +
+
+ +
Michael Hedrick
+
+ Release No. + 34-74625, AAER-3648 +
+
+ +
Marc J. Mize
+
+ Release No. + 34-74624, AAER-3647 +
+
+ +
Timothy Edwin Scronce
+
+ Release No. + 34-74626, AAER-3649 +
+
+ +
Andrew M. Miller
+
+ Release No. + LR-23225, AAER-3646 +
+
+ See Also: + + + SEC Complaint + + +
+
+ +
Polycom, Inc.
+
+ Release No. + 34-74613, AAER-3645 +
+
+ +
Tilton, Lynn Patriarch Partners, LLC Patriarch Partners VIII, LLC Patriarch Partners XIV, LLC Patriarch Partners XV, LLC
+
+ Release No. + IA-4053, IC-31539, AAER-3644 +
+
+ +
BDO China Dahua CPA Co., Ltd., et al. (Order Granting the Division of Enforcement's Unopposed Motion to Withdraw Its Petition for Review as to Dahua CPA, Ltd. and Notice That Initial Decision Has Become Final as to Dahua CPA, Ltd.)
+
+ Release No. + 34-74552, AAER-3643 +
+
+ +
Cynthia A. Sabol, CPA
+
+ Release No. + 34-74493, AAER-3642 +
+
+ +
Robert W. Elliot
+
+ Release No. + 34-74401, AAER-3641 +
+
+ +
The Goodyear Tire & Rubber Company
+
+ Release No. + 34-74356, AAER-3640 +
+
+ +
Halpern & Associates LLC Halpern, Barbara, CPA
+
+ Release No. + 34-74350, AAER-3639 +
+
+ +
Anderson, Traci J., CPA Carnahan, Timothy W. CYIOS Corporation
+
+ Release No. + 33-9725, 34-74273, AAER-3638 +
+
+ +
Child, Van Wagoner & Bradshaw, PLLC Anderson, Russell E., CPA Van Wagoner, Marty, CPA
+
+ Release No. + 34-74262, AAER-3637 +
+
+ +
William Slater, CPA and Peter E. Williams, III
+
+ Release No. + 34-74240, AAER-3636 +
+
+ +
Jeffrey P. Jorissen, CPA
+
+ Release No. + 34-74234, AAER-3634 +
+
+ +
Kevin Morano, CPA
+
+ Release No. + 34-74235, AAER-3635 +
+
+ +
Mark V. Sever, CPA
+
+ Release No. + 34-74233, AAER-3633 +
+
+ +
Joseph A. Kostelecky
+
+ Release No. + LR-23191, AAER-3629 +
+
+ See Also: + + + SEC Complaint + + +
+
+ +
David Rivard, CPA
+
+ Release No. + LR-23190, AAER-3628 +
+
+ +
+
+ + + + +
+ 1 to 100 of 112 items +
+
+
+ +
+ +
+ +
+
+ + +
+ + +
+ + + + + + + + + + + + + + diff --git a/raw/aaer/2016/AAER-3828.txt b/raw/aaer/2016/AAER-3828.txt new file mode 100644 index 0000000000000000000000000000000000000000..3d31408027117909e9cf173a1ffd9929e6895d1b --- /dev/null +++ b/raw/aaer/2016/AAER-3828.txt @@ -0,0 +1 @@ +ease No. 34-79397, AAER-3832 Nov. 23, 2016 Mark David Shapiro, CPA , AAER-3830 Nov. 23, 2016 KMJ Corbin & Company, LLP, Kendall G. Merkley, CPA, and Anthony J. Price, CPA , Nov. 21, 2016 Gary R. Purwin, CPA , IA-4573, AAER-3827 Nov. 21, 2016 PMB Helin Donovan, LLP, Christopher Bauer, CPA and Jeffrey Jamieson, CPA , AAER-3825 Nov. 21 \ No newline at end of file diff --git a/raw/aaer/2016/AAER-3829.txt b/raw/aaer/2016/AAER-3829.txt new file mode 100644 index 0000000000000000000000000000000000000000..1bd1f14f32860f2386f071f0956a945012483234 --- /dev/null +++ b/raw/aaer/2016/AAER-3829.txt @@ -0,0 +1 @@ +dings, Inc. , AAER-3833 Nov. 23, 2016 Rosenberg Rich Baker Berman & Company and Brian Zucker, CPA , AAER-3831 Nov. 23, 2016 Michael K. Krohn, CPA , Nov. 23, 2016 Stephen Hozie , AAER-3832 Nov. 23, 2016 Mark David Shapiro, CPA , AAER-3830 Nov. 23, 2016 KMJ Corbin & Company, LLP, Kendall G. Merkley, CPA, \ No newline at end of file diff --git a/raw/aaer/2016/AAER-3830.txt b/raw/aaer/2016/AAER-3830.txt new file mode 100644 index 0000000000000000000000000000000000000000..25c052d88d38a915f122f89b0844e728bb1403ee --- /dev/null +++ b/raw/aaer/2016/AAER-3830.txt @@ -0,0 +1 @@ +31 Nov. 23, 2016 Michael K. Krohn, CPA , AAER-3829 Nov. 23, 2016 Stephen Hozie , AAER-3832 Nov. 23, 2016 Mark David Shapiro, CPA , Nov. 23, 2016 KMJ Corbin & Company, LLP, Kendall G. Merkley, CPA, and Anthony J. Price, CPA , AAER-3828 Nov. 21, 2016 Gary R. Purwin, CPA , IA-4573, AAER-3827 No \ No newline at end of file diff --git a/raw/aaer/2016/AAER-3831.txt b/raw/aaer/2016/AAER-3831.txt new file mode 100644 index 0000000000000000000000000000000000000000..e3b0075b9636249188bd4d020763d51e6b5d0b05 --- /dev/null +++ b/raw/aaer/2016/AAER-3831.txt @@ -0,0 +1 @@ +Also: Administrative Summary Dec. 2, 2016 United Continental Holdings, Inc. , AAER-3833 Nov. 23, 2016 Rosenberg Rich Baker Berman & Company and Brian Zucker, CPA , Nov. 23, 2016 Michael K. Krohn, CPA , AAER-3829 Nov. 23, 2016 Stephen Hozie , AAER-3832 Nov. 23, 2016 Mark David Shapiro, CPA , AA \ No newline at end of file diff --git a/raw/aaer/2016/AAER-3832.txt b/raw/aaer/2016/AAER-3832.txt new file mode 100644 index 0000000000000000000000000000000000000000..0460432ba4f72eae71032c7ebdc63322b6bdcea1 --- /dev/null +++ b/raw/aaer/2016/AAER-3832.txt @@ -0,0 +1 @@ +senberg Rich Baker Berman & Company and Brian Zucker, CPA , AAER-3831 Nov. 23, 2016 Michael K. Krohn, CPA , AAER-3829 Nov. 23, 2016 Stephen Hozie , Nov. 23, 2016 Mark David Shapiro, CPA , AAER-3830 Nov. 23, 2016 KMJ Corbin & Company, LLP, Kendall G. Merkley, CPA, and Anthony J. Price, CPA , AAER-3828 Nov. 21 \ No newline at end of file diff --git a/raw/aaer/2016/AAER-3833.txt b/raw/aaer/2016/AAER-3833.txt new file mode 100644 index 0000000000000000000000000000000000000000..5b67f922b4bb3dd359269d7553132f3cb115a44c --- /dev/null +++ b/raw/aaer/2016/AAER-3833.txt @@ -0,0 +1 @@ +See Also: Administrative Summary Dec. 6, 2016 KPMG LLP , AAER-3834 See Also: Administrative Summary Dec. 2, 2016 United Continental Holdings, Inc. , Nov. 23, 2016 Rosenberg Rich Baker Berman & Company and Brian Zucker, CPA , AAER-3831 Nov. 23, 2016 Michael K. Krohn, CPA , AAER-3829 Nov. 23, 2016 Stephen \ No newline at end of file diff --git a/raw/aaer/2016/AAER-3834.txt b/raw/aaer/2016/AAER-3834.txt new file mode 100644 index 0000000000000000000000000000000000000000..69f0ae2f17d7db39302a65e56ef2c42bddf08c4d --- /dev/null +++ b/raw/aaer/2016/AAER-3834.txt @@ -0,0 +1 @@ +See Also: Administrative Summary Dec. 21, 2016 Jack Henry & Associates, Inc. , AAER-3835 See Also: Administrative Summary Dec. 6, 2016 KPMG LLP , See Also: Administrative Summary Dec. 2, 2016 United Continental Holdings, Inc. , AAER-3833 Nov. 23, 2016 Rosenberg Rich Baker Berman & Company and Brian Zucker, CPA \ No newline at end of file diff --git a/raw/aaer/2016/AAER-3835.txt b/raw/aaer/2016/AAER-3835.txt new file mode 100644 index 0000000000000000000000000000000000000000..8d6a94c0572e9b23a132e55c68839f7e59656506 --- /dev/null +++ b/raw/aaer/2016/AAER-3835.txt @@ -0,0 +1 @@ +Administrative Summary Dec. 22, 2016 Badree Komandur, et al. , AAER-3836 See Also: Administrative Summary Dec. 21, 2016 Jack Henry & Associates, Inc. , See Also: Administrative Summary Dec. 6, 2016 KPMG LLP , AAER-3834 See Also: Administrative Summary Dec. 2, 2016 United Continental Holdings, Inc. \ No newline at end of file diff --git a/raw/aaer/2016/AAER-3836.txt b/raw/aaer/2016/AAER-3836.txt new file mode 100644 index 0000000000000000000000000000000000000000..021fccacab2862a75a21dff582edd7677b47132a --- /dev/null +++ b/raw/aaer/2016/AAER-3836.txt @@ -0,0 +1 @@ +, AAER-3839 Dec. 22, 2016 Badree Komandur, et al. , AAER-3837 See Also: Administrative Summary Dec. 22, 2016 Badree Komandur, et al. , See Also: Administrative Summary Dec. 21, 2016 Jack Henry & Associates, Inc. , AAER-3835 See Also: Administrative Summary Dec. 6, 2016 KPMG LLP \ No newline at end of file diff --git a/raw/aaer/2016/AAER-3837.txt b/raw/aaer/2016/AAER-3837.txt new file mode 100644 index 0000000000000000000000000000000000000000..240f1c18e494784b88ac1f5c7583c1ad54059abd --- /dev/null +++ b/raw/aaer/2016/AAER-3837.txt @@ -0,0 +1 @@ +3840 Dec. 27, 2016 Philip Greifeld , AAER-3838 Dec. 27, 2016 David A. Loppert , AAER-3839 Dec. 22, 2016 Badree Komandur, et al. , See Also: Administrative Summary Dec. 22, 2016 Badree Komandur, et al. , AAER-3836 See Also: Administrative Summary Dec. 21, 2016 Jack Henry & Associates, Inc. Re \ No newline at end of file diff --git a/raw/aaer/2016/AAER-3838.txt b/raw/aaer/2016/AAER-3838.txt new file mode 100644 index 0000000000000000000000000000000000000000..d31b155dda8a8ea6c8e29ac57151e9abec0761e1 --- /dev/null +++ b/raw/aaer/2016/AAER-3838.txt @@ -0,0 +1 @@ +Date Sort descending Respondents Dec. 29, 2016 General Cable Corporation , AAER-3840 Dec. 27, 2016 Philip Greifeld , Dec. 27, 2016 David A. Loppert , AAER-3839 Dec. 22, 2016 Badree Komandur, et al. , AAER-3837 See Also: Administrative Summary Dec. 22, 2016 \ No newline at end of file diff --git a/raw/aaer/2016/AAER-3839.txt b/raw/aaer/2016/AAER-3839.txt new file mode 100644 index 0000000000000000000000000000000000000000..41428dad7d6bbbcd8a05d51c2386a36d4ce869ed --- /dev/null +++ b/raw/aaer/2016/AAER-3839.txt @@ -0,0 +1 @@ +ents Dec. 29, 2016 General Cable Corporation , AAER-3840 Dec. 27, 2016 Philip Greifeld , AAER-3838 Dec. 27, 2016 David A. Loppert , Dec. 22, 2016 Badree Komandur, et al. , AAER-3837 See Also: Administrative Summary Dec. 22, 2016 Badree Komandur, et al. , AAER-3836 See Also: A \ No newline at end of file diff --git a/raw/aaer/2016/AAER-3840.txt b/raw/aaer/2016/AAER-3840.txt new file mode 100644 index 0000000000000000000000000000000000000000..40dd0d5d8d52aeb56ca3536c31948b37b9146ade --- /dev/null +++ b/raw/aaer/2016/AAER-3840.txt @@ -0,0 +1 @@ +ew All-JanuaryFebruaryMarchAprilMayJuneJulyAugustSeptemberOctoberNovemberDecember Date Sort descending Respondents Dec. 29, 2016 General Cable Corporation , Dec. 27, 2016 Philip Greifeld , AAER-3838 Dec. 27, 2016 David A. Loppert , AAER-3839 Dec. 22, 2016 Badree Komandur, et al. , AAER \ No newline at end of file diff --git a/raw/aaer/2016/aaer_page.html b/raw/aaer/2016/aaer_page.html new file mode 100644 index 0000000000000000000000000000000000000000..2eed970e8a1574f23d3c9d1ed7ee330b27ad1192 --- /dev/null +++ b/raw/aaer/2016/aaer_page.html @@ -0,0 +1,2826 @@ + + + + + + + + + + + + + + + SEC.gov | Accounting and Auditing Enforcement + + + + + + + + + + + + + + + + + + + + + + Skip to search field + + + + Skip to main content + + + + +
+ + + +
+
+
+
+
+
+ U.S. flag +
+
+

An official website of the United States government

+ +
+ +
+
+
+
+
+ Dot gov +
+

+ + Official websites use .gov + +
+ A .gov website belongs to an official government organization in the United States. +

+
+
+
+ Https +
+

+ + Secure .gov websites use HTTPS + +
+ A lock + () + or https:// means you’ve safely connected to the .gov website. Share sensitive information only on official, secure websites. +

+
+
+
+
+
+
+ +
+ +
+ +
+ + +
+ +
+ +
+
+
+
+

+ +

+
+ +
+
+
+ +
+ +
+ +
+
+
+ + + + +
+ + + + +
+ +
+ + + +

+ Accounting and Auditing Enforcement +

+ +
+
+ +
+ +
+
+
+ + + +
+ +

The list below provides links to financial reporting related enforcement actions concerning civil lawsuits brought by the Commission in federal court and notices and orders concerning the institution and/or settlement of administrative proceedings. This list only highlights certain actions and is not meant to be a complete and exhaustive compilation of all of the actions that fall into this category.

+
+ +
+
+
+ + +
+ + +
+ + + + +Accounting and Auditing Enforcement Releases RSS Feed + + +
+
+
+
+ + + +
+ + + + + + + + + + + + +
+ + + +
+ + + + + + + + + + + + +
+
+ + + + +
+ +
+ +
+ +
+ +
+
+ + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + +
Date + + +Respondents
+ +
General Cable Corporation
+
+ Release No. + 34-79702, AAER-3840 +
+
+ +
Philip Greifeld
+
+ Release No. + 34-79691, AAER-3838 +
+
+ +
David A. Loppert
+
+ Release No. + 34-79698, AAER-3839 +
+
+ +
Badree Komandur, et al.
+
+ Release No. + 34-79669, AAER-3837 +
+
+ See Also: + + + Administrative Summary + + +
+
+ +
Badree Komandur, et al.
+
+ Release No. + 34-79668, AAER-3836 +
+
+ See Also: + + + Administrative Summary + + +
+
+ +
Jack Henry & Associates, Inc.
+
+ Release No. + 34-79650, AAER-3835 +
+
+ See Also: + + + Administrative Summary + + +
+
+ +
KPMG LLP
+
+ Release No. + 34-79483, AAER-3834 +
+
+ See Also: + + + Administrative Summary + + +
+
+ +
United Continental Holdings, Inc.
+
+ Release No. + 34-79454, AAER-3833 +
+
+ +
Rosenberg Rich Baker Berman & Company and Brian Zucker, CPA
+
+ Release No. + 34-79396, AAER-3831 +
+
+ +
Michael K. Krohn, CPA
+
+ Release No. + 34-79394, AAER-3829 +
+
+ +
Stephen Hozie
+
+ Release No. + 34-79397, AAER-3832 +
+
+ +
Mark David Shapiro, CPA
+
+ Release No. + 34-79395, AAER-3830 +
+
+ +
KMJ Corbin & Company, LLP, Kendall G. Merkley, CPA, and Anthony J. Price, CPA
+
+ Release No. + 34-79393, AAER-3828 +
+
+ +
Gary R. Purwin, CPA
+
+ Release No. + 34-79369, IA-4573, AAER-3827 +
+
+ +
PMB Helin Donovan, LLP, Christopher Bauer, CPA and Jeffrey Jamieson, CPA
+
+ Release No. + 34-79364, AAER-3825 +
+
+ +
Grassi & Co., CPAs and P.C.
+
+ Release No. + 34-79368, IA-4572, AAER-3826 +
+
+ See Also: + + + Administrative Summary + + +
+
+ +
JP Morgan Chase & Co.
+
+ Release No. + 34-79335, AAER-3824 +
+
+ +
Christopher Egan
+
+ Release No. + 33-10256, AAER-3823 +
+
+ See Also: + + + Administrative Summary + + +
+
+ +
Powersecure International, Inc.
+
+ Release No. + 34-79256, AAER-3822 +
+
+ +
Beamish, Adrian D., CPA
+
+ Release No. + 34-79193, AAER-3820 +
+
+ +
Domenick F. Consolo, CPA and PKF O'Connor Davies, LLP
+
+ Release No. + 33-10242, 34-79196, AAER-3821 +
+
+ +
BioElectronics Corp. IBEX, LLC St. John's, LLC Whelan, Andrew J. Whelan Kelly A., CPA Bedwell, Robert P., CPA
+
+ Release No. + 34-79176, AAER-3819 +
+
+ +
David S. Hall, P.C. d/b/a the Hall Group CPAs, et al.
+
+ Release No. + 34-79147, AAER-3818 +
+
+ +
Julianne M. Chandler
+
+ Release No. + 34-79137, AAER-3817 +
+
+ +
FMC Technologies, Inc., Jeffrey Favret, CPA and Steven K. Croft, CPA
+
+ Release No. + 34-79127, AAER-3816 +
+
+ +
Aronson, David A., CPA
+
+ Release No. + 34-79120, AAER-3815 +
+
+ +
Ernst & Young LLP, Craig R. Fronckiewicz, CPA, and Sarah E. Adams, CPA
+
+ Release No. + 34-79109, AAER-3814 +
+
+ +
Steven M. Brazile, CPA
+
+ Release No. + 34-79021, AAER-3813 +
+
+ See Also: + + + Administrative Summary + + +
+
+ +
Alan Ritter, CPA
+
+ Release No. + 34-79019, AAER-3811 +
+
+ See Also: + + + Administrative Summary + + +
+
+ +
D'Arelli Pruzansky, et al.
+
+ Release No. + 34-79004, AAER-3809 +
+
+ +
Steven M. Brazile, CPA
+
+ Release No. + 34-79020, IA-4544, AAER-3812 +
+
+ See Also: + + + Administrative Summary + + +
+
+ +
GlaxoSmithKline plc
+
+ Release No. + 34-79005, AAER-3810 +
+
+ See Also: + + + Administrative Summary + + +
+
+ +
Anheuser-Busch InBev SA/NV
+
+ Release No. + 34-78957, AAER-3808 +
+
+ +
Weatherford International PLC, et al.
+
+ Release No. + 33-10221, 34-78944, AAER-3806 +
+
+ +
Orrstown Financial Services, Inc., et al.
+
+ Release No. + 33-10222, 34-78947, AAER-3807 +
+
+ See Also: + + + Administrative Summary + + +
+
+ +
Robert A. Waegelein, CPA
+
+ Release No. + 34-78897, AAER-3805 +
+
+ See Also: + + + Administrative Summary + + +
+
+ +
Park National Corporation
+
+ Release No. + 34-78896, AAER-3804 +
+
+ See Also: + + + Administrative Summary + + +
+
+ +
Ernst & Young LLP, et al.
+
+ Release No. + 34-78873, AAER-3803 +
+
+ +
Ernst & Young LLP and Gregory S. Bednar, CPA
+
+ Release No. + 34-78872, AAER-3802 +
+
+ +
Dittman, Scott M., CPA
+
+ Release No. + 33-10211, 34-78864, AAER-3801 +
+
+ +
Portugal Telecom, et al.
+
+ Release No. + 34-78824, AAER-3799 +
+
+ +
Jun Ping Zhang
+
+ Release No. + 34-78825, AAER-3800 +
+
+ See Also: + + + Administrative Summary + + +
+
+ +
AstraZeneca PLC
+
+ Release No. + 34-78730, AAER-3798 +
+
+ See Also: + + + Administrative Summary + + +
+
+ +
Thomas Dulek, CPA
+
+ Release No. + 34-78711, AAER-3797 +
+
+ See Also: + + + Administrative Summary + + +
+
+ +
Lynn Tilton, et al. (Order Denying Petition for Interlocutory Review and Petition to Apply the Commission's Amended Rules of Practice)
+
+ Release No. + IA-4495, IC-32236, AAER-3796 +
+
+ +
Maiher, Jason
+
+ Release No. + 34-78607, AAER-3795 +
+
+ See Also: + + + Administrative Summary + + +
+
+ +
Key Energy Services, Inc.
+
+ Release No. + 34-78558, AAER-3794 +
+
+ See Also: + + + Administrative Summary + + +
+
+ +
Yi Chen, CPA
+
+ Release No. + 34-78413, AAER-3793 +
+
+ See Also: + + + Administrative Summary + + +
+
+ +
LAN Airlines S.A.
+
+ Release No. + 34-78402, AAER-3792 +
+
+ +
EFP Rotenberg, LLP and Nicholas Bottini, CPA
+
+ Release No. + 34-78393, AAER-3790 +
+
+ +
James M. Schneider, CPA
+
+ Release No. + 34-78395, AAER-3791 +
+
+ +
The Phoenix Companies, Inc.
+
+ Release No. + 34-78341, AAER-3789 +
+
+ See Also: + + + Administrative Summary + + +
+
+ +
Blair D. Ackman, CPA
+
+ Release No. + 34-78273, IA-4447, AAER-3788 +
+
+ +
Toni Tong Chen, CPA
+
+ Release No. + 34-78270, AAER-3787 +
+
+ +
David Rivard
+
+ Release No. + LR-23585, AAER-3786 +
+
+ +
Quintanilla, Timothy, CPA
+
+ Release No. + 34-78145, AAER-3785 +
+
+ +
Analogic Corporation and Lars Frost
+
+ Release No. + 34-78113, AAER-3784 +
+
+ +
ICON Capital LLC f/k/a ICON Capital Corporation
+
+ Release No. + 34-78030, AAER-3783 +
+
+ See Also: + + + Administrative Summary + + +
+
+ +
IEC Electronics Corp., Ronald J. Years, CPA and Donald S. Doody
+
+ Release No. + 34-78017, AAER-3782 +
+
+ +
Frazer Frost LLP Woo, Susan, CPA Suen, Miranda, CPA
+
+ Release No. + 33-10092, 34-78010, AAER-3781 +
+
+ +
Miller Energy Resources, Inc. Boyd, Paul W., CPA Hall, David M. Vogt, Carlton W., III, CPA
+
+ Release No. + 33-10090, 34-78008, AAER-3779 +
+
+ +
Miller Energy Resources, Inc. Boyd, Paul W., CPA Hall, David M. Vogt, Carlton W., III, CPA
+
+ Release No. + 33-10091, 34-78009, AAER-3780 +
+
+ +
Miller Energy Resources, Inc. Boyd, Paul W., CPA Hall, David M. Vogt, Carlton W., III, CPA
+
+ Release No. + 33-10089, 34-78007, AAER-3778 +
+
+ +
Silberstein Ungar PLLC, et al.
+
+ Release No. + 34-77997, AAER-3777 +
+
+ See Also: + + + Administrative Summary + + +
+
+ +
Jane E. Starrett, CPA
+
+ Release No. + 33-10085, 34-77967, AAER-3776 +
+
+ +
Swisher Hygiene Inc.
+
+ Release No. + 33-10081, 34-77887, AAER-3775 +
+
+ +
Aesoph, John J., CPA Bennett, Darren M., CPA
+
+ Release No. + 34-77882, AAER-3774 +
+
+ +
MaloneBailey, LLP and Jay Phillip Norris, CPA
+
+ Release No. + 34-77755, AAER-3773 +
+
+ See Also: + + + Administrative Summary + + +
+
+ +
Santos, Postal & Company, P.C. and Joseph A. Scolaro, CPA
+
+ Release No. + 34-77745, IA-4380, AAER-3772 +
+
+ +
Hall, David S., P.C. d/b/a the Hall Group CPAs Hall, David S., CPA Cochran, Michelle L. Helterbran, CPA Cisneros, Susan A.
+
+ Release No. + 34-77718, AAER-3771 +
+
+ +
Cabela's Incorporated and Ralph W. Castner, CPA
+
+ Release No. + 34-77717, AAER-3770 +
+
+ See Also: + + + Administrative Summary + + +
+
+ +
Timothy Quintanilla, CPA (Order Denying Motion to Lift Temporary Suspension and Directing That a Hearing Be Held)
+
+ Release No. + 34-77683, AAER-3769 +
+
+ +
Laura P. Messenbaugh, CPA
+
+ Release No. + 34-77657, AAER-3768 +
+
+ +
Logitech International, S.A., Michael Doktorczyk and Sherralyn Bolles, CPA
+
+ Release No. + 34-77644, AAER-3765 +
+
+ +
Robert D. Hesselgesser, CPA
+
+ Release No. + 34-77646, AAER-3767 +
+
+ +
Ener1, Inc., et al.
+
+ Release No. + 33-10068, 34-77645, AAER-3766 +
+
+ +
INTL FCStone Inc.
+
+ Release No. + 34-77596, AAER-3764 +
+
+ +
Thakkar CPA, PLLC, et al.
+
+ Release No. + 34-77542, AAER-3763 +
+
+ +
James A. White
+
+ Release No. + 34-77532, AAER-3762 +
+
+ +
Burrill Capital Management, et al.
+
+ Release No. + 34-77473, AAER-3761, IA-4360, IC-32060 +
+
+ +
Berman, Elliot R., CPA Berman & Company, P.A.
+
+ Release No. + 34-77447, AAER-3760 +
+
+ See Also: + + + Administrative Summary + + +
+
+ +
Novartis AG
+
+ Release No. + 34-77431, AAER-3759 +
+
+ See Also: + + + Administrative Summary + + +
+
+ +
ModusLink Global Solutions, et al.
+
+ Release No. + 33-10055, 34-77372, AAER-3758 +
+
+ See Also: + + + Administrative Summary + + +
+
+ +
Magnum Hunter Resources Corporation
+
+ Release No. + 34-77345, AAER-3756 +
+
+ +
Wayne Gray, CPA
+
+ Release No. + 34-77343, AAER-3754 +
+
+ +
Ronald D. Ormand
+
+ Release No. + 34-77346, AAER-3757 +
+
+ +
David S. Krueger, CPA
+
+ Release No. + 34-77344, AAER-3755 +
+
+ +
Joseph R. Allred, CPA
+
+ Release No. + 34-77342, AAER-3753 +
+
+ +
Westlands Water District, Thomas W. Birmingham and Louie David Ciapponi
+
+ Release No. + 33-10053, AAER-3752 +
+
+ +
Qualcomm Incorporated
+
+ Release No. + 34-77261, AAER-3751 +
+
+ +
Keybanc Capital Markets Inc.
+
+ Release No. + 34-77254, AAER-3750 +
+
+ +
Quintanilla, Timothy, CPA
+
+ Release No. + 34-77231, AAER-3748 +
+
+ +
David S. Lee, Esq., CPA
+
+ Release No. + 34-77224, IA-4344, AAER-3747 +
+
+ +
Maiher, Jason
+
+ Release No. + 34-77207, AAER-3746 +
+
+ +
Julieta Favela Barcenas
+
+ Release No. + 34-77162, AAER-3745 +
+
+ +
Donald J. Glidewell, CPA
+
+ Release No. + 34-77161, AAER-3744 +
+
+ +
PTC Inc.
+
+ Release No. + 34-77145, AAER-3743 +
+
+ See Also: + + + Deferred Prosecution Agreement for Yu Kai Yuan + + +
+
+ +
Frazer Frost LLP Woo, Susan, CPA Suen, Miranda, CPA
+
+ Release No. + 33-10039, 34-77114, AAER-3742 +
+
+ See Also: + + + Administrative Summary + + +
+
+ +
Monsanto Company, et al.
+
+ Release No. + 33-10037, 34-77087, AAER-3741 +
+
+ +
BioElectronics Corp. IBEX, LLC St. John's, LLC Whelan, Andrew J. Whelan Kelly A., CPA Bedwell, Robert P., CPA
+
+ Release No. + 33-10036, 34-77073, AAER-3740 +
+
+ +
+
+ + + + +
+ 1 to 100 of 108 items +
+
+
+ +
+ +
+ +
+
+ + +
+ + +
+ + + + + + + + + + + + + + diff --git a/raw/aaer/2017/AAER-3841.txt b/raw/aaer/2017/AAER-3841.txt new file mode 100644 index 0000000000000000000000000000000000000000..e41a4111f792b5922e4bde16606a8aa6da7d2266 --- /dev/null +++ b/raw/aaer/2017/AAER-3841.txt @@ -0,0 +1 @@ +3 Technologies, Inc. , AAER-3844 Jan. 10, 2017 Larry Lee Crawford (CPA) , AAER-3842 Jan. 6, 2017 Cadbury Limited and Mondelez International, Inc. , See Also: Administrative Summary 1 to 76 of 76 items Return to top SEC homepage About the SEC Budget & Performance \ No newline at end of file diff --git a/raw/aaer/2017/AAER-3842.txt b/raw/aaer/2017/AAER-3842.txt new file mode 100644 index 0000000000000000000000000000000000000000..b78b61649e118b097be57ddee3f2eefc693683b6 --- /dev/null +++ b/raw/aaer/2017/AAER-3842.txt @@ -0,0 +1 @@ +45 Jan. 12, 2017 Biomet, Inc. , AAER-3843 Jan. 11, 2017 L3 Technologies, Inc. , AAER-3844 Jan. 10, 2017 Larry Lee Crawford (CPA) , Jan. 6, 2017 Cadbury Limited and Mondelez International, Inc. , AAER-3841 See Also: Administrative Summary 1 to 76 of 76 items R \ No newline at end of file diff --git a/raw/aaer/2017/AAER-3843.txt b/raw/aaer/2017/AAER-3843.txt new file mode 100644 index 0000000000000000000000000000000000000000..228259a6385f1933f07122ba1a19261ec34a4847 --- /dev/null +++ b/raw/aaer/2017/AAER-3843.txt @@ -0,0 +1 @@ +AAER-3849 Jan. 18, 2017 Orthofix International N.V.; Jeffrey Hammel, CPA; Brian Mccollum; Kenneth Mack and Bryan Mcmillan , 34-79815, AAER-3845 Jan. 12, 2017 Biomet, Inc. , Jan. 11, 2017 L3 Technologies, Inc. , AAER-3844 Jan. 10, 2017 Larry Lee Crawford (CPA) , AAER-3842 Jan. 6, 2017 Cadbury Limited and Mondelez International, \ No newline at end of file diff --git a/raw/aaer/2017/AAER-3844.txt b/raw/aaer/2017/AAER-3844.txt new file mode 100644 index 0000000000000000000000000000000000000000..e2ea7494f8681c8e1a99f1725ffca2113a57d751 --- /dev/null +++ b/raw/aaer/2017/AAER-3844.txt @@ -0,0 +1 @@ +Brian Mccollum; Kenneth Mack and Bryan Mcmillan , 34-79815, AAER-3845 Jan. 12, 2017 Biomet, Inc. , AAER-3843 Jan. 11, 2017 L3 Technologies, Inc. , Jan. 10, 2017 Larry Lee Crawford (CPA) , AAER-3842 Jan. 6, 2017 Cadbury Limited and Mondelez International, Inc. , AAER-3841 See Also: Administrative Summary \ No newline at end of file diff --git a/raw/aaer/2017/AAER-3845.txt b/raw/aaer/2017/AAER-3845.txt new file mode 100644 index 0000000000000000000000000000000000000000..de8a92632c2dc2c78fef52d05e3ef511cdfddd2b --- /dev/null +++ b/raw/aaer/2017/AAER-3845.txt @@ -0,0 +1 @@ +Jan. 18, 2017 MDC Partners Inc. , 34-79823, AAER-3849 Jan. 18, 2017 Orthofix International N.V.; Jeffrey Hammel, CPA; Brian Mccollum; Kenneth Mack and Bryan Mcmillan , 34-79815, Jan. 12, 2017 Biomet, Inc. , AAER-3843 Jan. 11, 2017 L3 Technologies, Inc. , AAER-3844 Jan. 10, 2017 Larry Lee Crawford (CPA) , AA \ No newline at end of file diff --git a/raw/aaer/2017/AAER-3846.txt b/raw/aaer/2017/AAER-3846.txt new file mode 100644 index 0000000000000000000000000000000000000000..1b7cf8cb67c0468658400ef8138597669393c61b --- /dev/null +++ b/raw/aaer/2017/AAER-3846.txt @@ -0,0 +1 @@ +, CPA; Brian McCollum; Kenneth Mack and Bryan McMillan , AAER-3847 Jan. 18, 2017 Orthofix International N.V.; Jeffrey Hammel, CPA; Brian McCollum; Kenneth Mack and Bryan McMillan , 34-79817, Jan. 18, 2017 Orthofix International N.V. , AAER-3851 Jan. 18, 2017 Orthofix International N.V.; Jeffrey Hammel, CPA; Brian McCollum; Kenneth Mack and Bryan McMillan , AAER \ No newline at end of file diff --git a/raw/aaer/2017/AAER-3847.txt b/raw/aaer/2017/AAER-3847.txt new file mode 100644 index 0000000000000000000000000000000000000000..2c105c4e29a24c265213b8a4c090c90c62fe5dd3 --- /dev/null +++ b/raw/aaer/2017/AAER-3847.txt @@ -0,0 +1 @@ +AAER-3852 Jan. 18, 2017 General Motors Company , AAER-3850 Jan. 18, 2017 Orthofix International N.V.; Jeffrey Hammel, CPA; Brian McCollum; Kenneth Mack and Bryan McMillan , Jan. 18, 2017 Orthofix International N.V.; Jeffrey Hammel, CPA; Brian McCollum; Kenneth Mack and Bryan McMillan , 34-79817, AAER-3846 Jan. 18, 2017 Orthofix International N.V. \ No newline at end of file diff --git a/raw/aaer/2017/AAER-3848.txt b/raw/aaer/2017/AAER-3848.txt new file mode 100644 index 0000000000000000000000000000000000000000..e715db167a29575897c14e35498b088a29acdd7b --- /dev/null +++ b/raw/aaer/2017/AAER-3848.txt @@ -0,0 +1 @@ +3846 Jan. 18, 2017 Orthofix International N.V. , AAER-3851 Jan. 18, 2017 Orthofix International N.V.; Jeffrey Hammel, CPA; Brian McCollum; Kenneth Mack and Bryan McMillan , Jan. 18, 2017 MDC Partners Inc. , 34-79823, AAER-3849 Jan. 18, 2017 Orthofix International N.V.; Jeffrey Hammel, CPA; Brian Mccollum; Kenneth Mack and Bryan Mcmillan , 34-79 \ No newline at end of file diff --git a/raw/aaer/2017/AAER-3849.txt b/raw/aaer/2017/AAER-3849.txt new file mode 100644 index 0000000000000000000000000000000000000000..df0e690f73ec94e1f677627da47abfb4fa0ba21b --- /dev/null +++ b/raw/aaer/2017/AAER-3849.txt @@ -0,0 +1 @@ +3851 Jan. 18, 2017 Orthofix International N.V.; Jeffrey Hammel, CPA; Brian McCollum; Kenneth Mack and Bryan McMillan , AAER-3848 Jan. 18, 2017 MDC Partners Inc. , 34-79823, Jan. 18, 2017 Orthofix International N.V.; Jeffrey Hammel, CPA; Brian Mccollum; Kenneth Mack and Bryan Mcmillan , 34-79815, AAER-3845 Jan. 12, 2017 Biomet, Inc. , AAER-3843 \ No newline at end of file diff --git a/raw/aaer/2017/AAER-3850.txt b/raw/aaer/2017/AAER-3850.txt new file mode 100644 index 0000000000000000000000000000000000000000..3f8920624d27e394b80e0afb7d348fd8a53c8979 --- /dev/null +++ b/raw/aaer/2017/AAER-3850.txt @@ -0,0 +1 @@ +and Myles Robert Itkin , 34-79857, AAER-3855 Jan. 19, 2017 HomeStreet, Inc. and Darrell Van Amen , AAER-3852 Jan. 18, 2017 General Motors Company , Jan. 18, 2017 Orthofix International N.V.; Jeffrey Hammel, CPA; Brian McCollum; Kenneth Mack and Bryan McMillan , AAER-3847 Jan. 18, 2017 Orthofix International N.V.; Jeffrey Hammel, CPA; Brian McCol \ No newline at end of file diff --git a/raw/aaer/2017/AAER-3851.txt b/raw/aaer/2017/AAER-3851.txt new file mode 100644 index 0000000000000000000000000000000000000000..7d25c0e72ed781bbcfc58e8577f07ffd9cf417ff --- /dev/null +++ b/raw/aaer/2017/AAER-3851.txt @@ -0,0 +1 @@ +Jan. 18, 2017 Orthofix International N.V.; Jeffrey Hammel, CPA; Brian McCollum; Kenneth Mack and Bryan McMillan , 34-79817, AAER-3846 Jan. 18, 2017 Orthofix International N.V. , Jan. 18, 2017 Orthofix International N.V.; Jeffrey Hammel, CPA; Brian McCollum; Kenneth Mack and Bryan McMillan , AAER-3848 Jan. 18, 2017 MDC Partners Inc. , 34-79823, AAER \ No newline at end of file diff --git a/raw/aaer/2017/AAER-3852.txt b/raw/aaer/2017/AAER-3852.txt new file mode 100644 index 0000000000000000000000000000000000000000..f403fab1f8019ca5bda09d2741e848e4254f21e1 --- /dev/null +++ b/raw/aaer/2017/AAER-3852.txt @@ -0,0 +1 @@ +se No. 34-79856, AAER-3854 Jan. 23, 2017 Overseas Shipholding Group, Inc. and Myles Robert Itkin , 34-79857, AAER-3855 Jan. 19, 2017 HomeStreet, Inc. and Darrell Van Amen , Jan. 18, 2017 General Motors Company , AAER-3850 Jan. 18, 2017 Orthofix International N.V.; Jeffrey Hammel, CPA; Brian McCollum; Kenneth Mack and Bryan McMillan , AAER-3847 \ No newline at end of file diff --git a/raw/aaer/2017/AAER-3853.txt b/raw/aaer/2017/AAER-3853.txt new file mode 100644 index 0000000000000000000000000000000000000000..a0a5e161e25214c6c23e3fe88e1decf5b80f14c0 --- /dev/null +++ b/raw/aaer/2017/AAER-3853.txt @@ -0,0 +1 @@ +n. 31, 2017 Aronson, David A., CPA , AAER-3857 Jan. 26, 2017 Anderson Bradshaw PLLC, et al. , AAER-3856 Jan. 23, 2017 Shelly R. McGuire, CPA , Jan. 23, 2017 Donald P. Jones, CPA , AAER-3854 Jan. 23, 2017 Overseas Shipholding Group, Inc. and Myles Robert Itkin , 34-79857, AAER-3855 Jan. 19, 2017 Hom \ No newline at end of file diff --git a/raw/aaer/2017/AAER-3854.txt b/raw/aaer/2017/AAER-3854.txt new file mode 100644 index 0000000000000000000000000000000000000000..a2225d4c51cba7b4a67c407aca072a523ce3d806 --- /dev/null +++ b/raw/aaer/2017/AAER-3854.txt @@ -0,0 +1 @@ +Jan. 26, 2017 Anderson Bradshaw PLLC, et al. , AAER-3856 Jan. 23, 2017 Shelly R. McGuire, CPA , AAER-3853 Jan. 23, 2017 Donald P. Jones, CPA , Jan. 23, 2017 Overseas Shipholding Group, Inc. and Myles Robert Itkin , 34-79857, AAER-3855 Jan. 19, 2017 HomeStreet, Inc. and Darrell Van Amen , AAER-3852 Jan. \ No newline at end of file diff --git a/raw/aaer/2017/AAER-3855.txt b/raw/aaer/2017/AAER-3855.txt new file mode 100644 index 0000000000000000000000000000000000000000..523a538ebd2e8618c717e3e649078d95e72c1da7 --- /dev/null +++ b/raw/aaer/2017/AAER-3855.txt @@ -0,0 +1 @@ +e, CPA , AAER-3853 Jan. 23, 2017 Donald P. Jones, CPA , AAER-3854 Jan. 23, 2017 Overseas Shipholding Group, Inc. and Myles Robert Itkin , 34-79857, Jan. 19, 2017 HomeStreet, Inc. and Darrell Van Amen , AAER-3852 Jan. 18, 2017 General Motors Company , AAER-3850 Jan. 18, 2017 Orthofix International N.V.; \ No newline at end of file diff --git a/raw/aaer/2017/AAER-3856.txt b/raw/aaer/2017/AAER-3856.txt new file mode 100644 index 0000000000000000000000000000000000000000..3c86a0a62781584e57792594a54a3e679af3409c --- /dev/null +++ b/raw/aaer/2017/AAER-3856.txt @@ -0,0 +1 @@ +7 Ixia and Victor Alston , 34-79971, AAER-3858 Jan. 31, 2017 Aronson, David A., CPA , AAER-3857 Jan. 26, 2017 Anderson Bradshaw PLLC, et al. , Jan. 23, 2017 Shelly R. McGuire, CPA , AAER-3853 Jan. 23, 2017 Donald P. Jones, CPA , AAER-3854 Jan. 23, 2017 Overseas Shipholding Group, Inc. and Myles Rob \ No newline at end of file diff --git a/raw/aaer/2017/AAER-3857.txt b/raw/aaer/2017/AAER-3857.txt new file mode 100644 index 0000000000000000000000000000000000000000..26503cc923c9cb3bf3689a32e9393f0ba922d2e5 --- /dev/null +++ b/raw/aaer/2017/AAER-3857.txt @@ -0,0 +1 @@ +, AAER-3859 See Also: SEC Complaint Feb. 3, 2017 Ixia and Victor Alston , 34-79971, AAER-3858 Jan. 31, 2017 Aronson, David A., CPA , Jan. 26, 2017 Anderson Bradshaw PLLC, et al. , AAER-3856 Jan. 23, 2017 Shelly R. McGuire, CPA , AAER-3853 Jan. 23, 2017 Donald P. Jones, CPA Release No \ No newline at end of file diff --git a/raw/aaer/2017/AAER-3858.txt b/raw/aaer/2017/AAER-3858.txt new file mode 100644 index 0000000000000000000000000000000000000000..ea486ffb8addb2be7a31fc9d86937d0a6aa1133f --- /dev/null +++ b/raw/aaer/2017/AAER-3858.txt @@ -0,0 +1 @@ +, AAER-3860 Feb. 3, 2017 Ixia and Victor Alston , AAER-3859 See Also: SEC Complaint Feb. 3, 2017 Ixia and Victor Alston , 34-79971, Jan. 31, 2017 Aronson, David A., CPA , AAER-3857 Jan. 26, 2017 Anderson Bradshaw PLLC, et al. , AAER-3856 Jan. 23, 2017 Shelly R. McGuire, CPA Release \ No newline at end of file diff --git a/raw/aaer/2017/AAER-3859.txt b/raw/aaer/2017/AAER-3859.txt new file mode 100644 index 0000000000000000000000000000000000000000..3a5f8055b1e80d051146e4db3d8896b7e842c198 --- /dev/null +++ b/raw/aaer/2017/AAER-3859.txt @@ -0,0 +1 @@ +R-23765, AAER-3862 See Also: SEC Complaint Feb. 24, 2017 Richardson Edward, Jr., CPA Richardson Edward, Jr. , AAER-3860 Feb. 3, 2017 Ixia and Victor Alston , See Also: SEC Complaint Feb. 3, 2017 Ixia and Victor Alston , 34-79971, AAER-3858 Jan. 31, 2017 Aronson, David A., CPA , AAER-3857 Jan. 26, 2017 \ No newline at end of file diff --git a/raw/aaer/2017/AAER-3860.txt b/raw/aaer/2017/AAER-3860.txt new file mode 100644 index 0000000000000000000000000000000000000000..df9422bf985165df7ab0992651e1dbb94b66b5f1 --- /dev/null +++ b/raw/aaer/2017/AAER-3860.txt @@ -0,0 +1 @@ +nt March 3, 2017 Desarrolladora Homex S.A.B. de C.V , AAER-3862 See Also: SEC Complaint Feb. 24, 2017 Richardson Edward, Jr., CPA Richardson Edward, Jr. , Feb. 3, 2017 Ixia and Victor Alston , AAER-3859 See Also: SEC Complaint Feb. 3, 2017 Ixia and Victor Alston , 34-79971, AAER-3858 Jan. 31, 2017 \ No newline at end of file diff --git a/raw/aaer/2017/AAER-3861.txt b/raw/aaer/2017/AAER-3861.txt new file mode 100644 index 0000000000000000000000000000000000000000..806282c27c3d615c7ae1246e77045c55a542398e --- /dev/null +++ b/raw/aaer/2017/AAER-3861.txt @@ -0,0 +1 @@ +No. 34-80370, AAER-3864 March 14, 2017 Nima Hedayati , AAER-3863 March 10, 2017 Nasir N. Shakouri, Robert S. Torino, Bronson L. Quon, John S. Hong and Jonathan K. Skarie , See Also: SEC Complaint March 3, 2017 Desarrolladora Homex S.A.B. de C.V , AAER-3862 See Also: SEC Complaint Feb. 24, 2017 Richardson Edward, Jr., CPA Richardson Edwar \ No newline at end of file diff --git a/raw/aaer/2017/AAER-3862.txt b/raw/aaer/2017/AAER-3862.txt new file mode 100644 index 0000000000000000000000000000000000000000..553abad8f7e61b3d6980d5558d24e81c8bc05bf5 --- /dev/null +++ b/raw/aaer/2017/AAER-3862.txt @@ -0,0 +1 @@ +sir N. Shakouri, Robert S. Torino, Bronson L. Quon, John S. Hong and Jonathan K. Skarie , AAER-3861 See Also: SEC Complaint March 3, 2017 Desarrolladora Homex S.A.B. de C.V , See Also: SEC Complaint Feb. 24, 2017 Richardson Edward, Jr., CPA Richardson Edward, Jr. , AAER-3860 Feb. 3, 2017 Ixia and Victor Alston , AAER-3859 S \ No newline at end of file diff --git a/raw/aaer/2017/AAER-3863.txt b/raw/aaer/2017/AAER-3863.txt new file mode 100644 index 0000000000000000000000000000000000000000..c85feea11af4a92fdf96481244357730749de5e3 --- /dev/null +++ b/raw/aaer/2017/AAER-3863.txt @@ -0,0 +1 @@ +J. Ahn , 34-80407, AAER-3865 April 4, 2017 William Joseph Kouser Jr., CPA and Ryan James Dougherty, CPA , AAER-3864 March 14, 2017 Nima Hedayati , March 10, 2017 Nasir N. Shakouri, Robert S. Torino, Bronson L. Quon, John S. Hong and Jonathan K. Skarie , AAER-3861 See Also: SEC Complaint March 3, 2017 Desarrolladora Homex S.A.B. \ No newline at end of file diff --git a/raw/aaer/2017/AAER-3864.txt b/raw/aaer/2017/AAER-3864.txt new file mode 100644 index 0000000000000000000000000000000000000000..38b0b2fd3b65567e4ffa8629bcd2e54230edbaec --- /dev/null +++ b/raw/aaer/2017/AAER-3864.txt @@ -0,0 +1 @@ +34-80507, AAER-3866 April 10, 2017 Galena Biopharma, Inc. and Mark J. Ahn , 34-80407, AAER-3865 April 4, 2017 William Joseph Kouser Jr., CPA and Ryan James Dougherty, CPA , March 14, 2017 Nima Hedayati , AAER-3863 March 10, 2017 Nasir N. Shakouri, Robert S. Torino, Bronson L. Quon, John S. Hong and Jonathan K. Skarie , AAER-3861 See Also \ No newline at end of file diff --git a/raw/aaer/2017/AAER-3865.txt b/raw/aaer/2017/AAER-3865.txt new file mode 100644 index 0000000000000000000000000000000000000000..ebc1a622e9041e685a100b0781162672107b0c36 --- /dev/null +++ b/raw/aaer/2017/AAER-3865.txt @@ -0,0 +1,1364 @@ + + + + + + + + + + + + + + + + SEC.gov | Jay Mac Rust and Christopher K. Brenner + + + + + + + + !function(){var e=navigator.userAgent,a=document.documentElement,n=a.className;n=n.replace("no-js","js"),/iPad|iPhone|iPod/.test(e)&&!window.MSStream&&(n+=" ua-ios"),a.className=n}(); + {"path":{"baseUrl":"\/","pathPrefix":"","currentPath":"node\/519826","currentPathIsAdmin":false,"isFront":false,"currentLanguage":"en"},"pluralDelimiter":"\u0003","suppressDeprecationErrors":true,"gtag":{"tagId":"","consentMode":false,"otherIds":[],"events":[],"additionalConfigInfo":[]},"ajaxPageState":{"libraries":"eJxdT0GOwzAI_JBdn_oei2DkeINNZLC22devlaZS2wtiBhhmcKNUTPo97jxyaXEH3GJpiZrFhQW38A4cMqgeYQGlV19JFTKpQ-kUmvQKXP7I0cO4tC2kPnbg2wVdFslM0SCHPMs3vsEPPD7J6hgOGdPCKJyoRxxqUuePHjLLAuzVjimenRJGSLW08NoBK9LUn6SHlrytVOlcpJShB63QLSpBx_WkOzHNePol4fRQo_qMPvQ36ZXsAmd99lMNr2t_GUR9n60EyX9a_wePd5ns","theme":"uswds_sec","theme_token":null},"ajaxTrustedUrl":[],"gtm":{"tagId":null,"settings":{"data_layer":"dataLayer","include_classes":false,"allowlist_classes":"","blocklist_classes":"","include_environment":false,"environment_id":"","environment_token":""},"tagIds":["GTM-TD3BKV"]},"data":{"extlink":{"extTarget":false,"extTargetAppendNewWindowDisplay":true,"extTargetAppendNewWindowLabel":"(opens in a new window)","extTargetNoOverride":false,"extNofollow":false,"extTitleNoOverride":false,"extNoreferrer":false,"extFollowNoOverride":false,"extClass":"0","extLabel":"(link is external)","extImgClass":false,"extSubdomains":true,"extExclude":".*\\.gov|http:\/\/www.xbrl.org\/utr\/2013-05-17\/utr.xml|http:\/\/www.xbrl.org\/dtr\/type\/numeric-2009-12-16.xsd|http:\/\/www.xbrl.org\/dtr\/type\/nonNumeric-2009-12-16.xsd|https:\/\/secir.secure.force.com\/ombudsman\/OMMSForm","extInclude":"","extCssExclude":".data-exempt","extCssInclude":"","extCssExplicit":"","extAlert":true,"extAlertText":"You are now leaving the SEC Website. The link you have selected is located on another server. Please click on the OK button below to proceed to the selected site. The SEC does not endorse this web site, its sponsor, or any of the policies, activities, products, or services offered on the site or by any advertiser on the site.","extHideIcons":false,"mailtoClass":"0","telClass":"","mailtoLabel":"(link sends email)","telLabel":"(link is a phone number)","extUseFontAwesome":false,"extIconPlacement":"append","extPreventOrphan":false,"extFaLinkClasses":"fa fa-external-link","extFaMailtoClasses":"fa fa-envelope-o","extAdditionalLinkClasses":"","extAdditionalMailtoClasses":"","extAdditionalTelClasses":"","extFaTelClasses":"fa fa-phone","allowedDomains":null,"extExcludeNoreferrer":""}},"user":{"uid":0,"permissionsHash":"014b09df758e033978ded91b75d96aa078f99ecb96b925c4800c24b3ac4ca8df"}} + + + + + + + + + + + + + Skip to search field + + + + Skip to main content + + + + + + + + + + + + + + + + + + An official website of the United States government + Here’s how you know + + + Here’s how you know + + + + + + + + + + + Official websites use .gov + + + A .gov website belongs to an official government organization in the United States. + + + + + + + + + Secure .gov websites use HTTPS + + + A lock + ( Lock A locked padlock ) + or https:// means you’ve safely connected to the .gov website. Share sensitive information only on official, secure websites. + + + + + + + + + + + + + + + + + SEC homepage + + + + + + + Menu + + + + + + + + + + + + + + Close + + + + + + + + + + + + + Search SEC.gov & EDGAR + + + + + + Search + + + + + + + + + + + + + + + + + Search Filings + + + + + + + + + Search Filings + + + + + + + + + Full Text Search + + + + + + Latest Filings + + + + + + Mutual Fund Search + + + + + + Variable Insurance Products Search + + + + + + SIC Codes + + + + + + CIK Lookup + + + + + + Public Dissemination Service (PDS) + + + + + + Search Assistance + + + + + + + + + + + + + Submit Filings + + + + + + + + + Submit Filings + + + + + + + + + EDGAR Filer Management Portal + + + + + + EDGAR Filing Portal + + + + + + Online Forms Management Portal + + + + + + EDGAR Next + + + + + + Forms Index + + + + + + Filer Support & Resources + + + + + + + + + + + + + Data & Research + + + + + + + + + Data & Research + + + + + + + + + SEC & Markets Data + + + + + + Taxonomies + + + + + + Statistics & Data Visualizations + + + + + + + + + + + + + Rules, Enforcement, & Compliance + + + + + + + + + + + + + + + + + + + + Rules & Regulations + + + + + + + + + Rulemaking Activity + + + + + + Statutes & Regulations + + + + + + Staff Guidance + + + + + + No-Action, Interpretive, and Exemptive Letters + + + + + + Self-Regulatory Organization Rulemaking + + + + + + Public Petitions for Rulemaking + + + + + + + + + + + + + + + + + Enforcement & Litigation + + + + + + + + + Litigation Releases + + + + + + Administrative Proceedings + + + + + + Administrative Law Judge Orders and Initial Decisions + + + + + + Trading Suspensions + + + + + + Distributions to Harmed Investors + + + + + + Receiverships + + + + + + + + + + + + + + + + + Compliance + + + + + + + + + Examination Priorities + + + + + + Risk Alerts + + + + + + Compliance Outreach Program + + + + + + + + + + + + + + + + + + + + + + + Proposed Rules + + + + + + What's New + + + + + + Whistleblower Program + + + + + + + + + + + + + + + + + + + Featured Topics + + + + + + + + + Featured Topics + + + + + + + + + Crypto Task Force + + + + + + Cybersecurity + + + + + + Market Structure Analytics + + + + + + Saving and Investing for Military Personnel + + + + + + Saving and Investing for Teachers + + + + + + SEC-CFTC Harmonization Initiative + + + + + + Treasury Clearing Implementation + + + + + + + + + + + + + About + + + + + + + + + About + + + + + + + + + Mission + + + + + + Commissioners + + + + + + Divisions & Offices + + + + + + Division & Office Directors + + + + + + Advisory Committees + + + + + + Budget & Performance + + + + + + Reports & Publications + + + + + + Commission Votes + + + + + + Contact the SEC + + + + + + Careers + + + + + + + + + + + + + Submit a Tip or Complaint + + + + + + + + + + + + + + + + + Newsroom + + + | + + + Investors + + + Small Businesses + + + Whistleblowers + + + + + + + + + + + + + + + Newsroom + + + | + + + Investors + + + Small Businesses + + + Whistleblowers + + + + + + + + + + + + + + + + + Search SEC.gov & EDGAR + + + + + + Search + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + More in this Section + + + + + + + + + + + + + Enforcement & Litigation + + + + + + + Litigation Releases + + + + + Administrative Proceedings + + + + + Administrative Law Judge Orders and Initial Decisions + + + + + Trading Suspensions + + + + + Distributions to Harmed Investors + + + + + Receiverships + + + + + Electronic Filings in Administrative Proceedings (eFAP) + + + + + Rules of Practice + + + + + Applications for Reentry + + + + + Reports of Investigations + + + + + Whistleblower Program + + + + + Public Alert: Unregistered Soliciting Entities (PAUSE) + + + + + SEC Action Lookup - Individuals (SALI) + + + + + Enforcement Data Delivery Standards + + + + + Small Businesses + + + + + Appellate Briefs + + + + + Amicus / Friend of the Court Briefs + + + + + + + + + + + + + + + + + + + + + + + + + + Enforcement & Litigation + + + + + + + Litigation Releases + + + + + Administrative Proceedings + + + + + Administrative Law Judge Orders and Initial Decisions + + + + + Trading Suspensions + + + + + Distributions to Harmed Investors + + + + + Receiverships + + + + + Electronic Filings in Administrative Proceedings (eFAP) + + + + + Rules of Practice + + + + + Applications for Reentry + + + + + Reports of Investigations + + + + + Whistleblower Program + + + + + Public Alert: Unregistered Soliciting Entities (PAUSE) + + + + + SEC Action Lookup - Individuals (SALI) + + + + + Enforcement Data Delivery Standards + + + + + Small Businesses + + + + + Appellate Briefs + + + + + Amicus / Friend of the Court Briefs + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + Home + + + Enforcement and Litigation + + + Litigation Releases + + + Jay Mac Rust and Christopher K. Brenner + + + + + + + + + + + + Jay Mac Rust and Christopher K. Brenner + + + + + + + + + + + + + + + + + + + U.S. SECURITIES AND EXCHANGE COMMISSION + + Litigation Release No. 23865 / June 21, 2017 + + Accounting and Auditing Enforcement Release No. 3881 / June 21, 2017 + + Securities and Exchange Commission v. Jay Mac Rust and Christopher K. Brenner, No. 16-cv-03573 (S.D.N.Y. filed May 13, 2016) + + SEC Obtains Judgment Against Attorney Who Defrauded Escrow Clients + + + + + The Securities and Exchange Commission obtained a partial judgment against Christopher K. Brenner, an attorney licensed to practice in Colorado and Texas. + + The partial judgment, entered on June 9, 2017 by the Honorable Edgardo Ramos of the U.S. District Court for the Southern District of New York, permanently enjoins Brenner from violating Section 10(b) of the Securities Exchange Act of 1934 and Rule 10b-5 thereunder, orders that disgorgement, pre-judgment interest and a civil money penalty be imposed, and defers the determination of the amounts of such relief until a later date. Brenner also has consented to the entry of an SEC order, based on the court's entry of judgment, permanently suspending him from appearing and practicing before the SEC as an attorney. The order prohibits Brenner from representing clients in SEC matters, including investigations, litigation, or examinations, and from advising clients about SEC filing obligations or content. Brenner consented to the judgment and order and neither admitted nor denied the allegations in the complaint or the findings in the order. + + The SEC charged Brenner and his co-defendant, Jay Mac Rust, with fraud for making undisclosed risky investments and in some instances outright stealing money they obtained in escrow accounts from small business owners seeking commercial loans. The SEC's litigation against Rust continues. + + The examination that uncovered the misconduct was conducted by broker-dealer examiners in the New York office. The ensuing investigation was conducted by Daphna A. Waxman, Tuongvy T. Le, and Valerie A. Szczepanik. The litigation is being led by Richard G. Primoff, and the case is being supervised by Lara S. Mehraban. + + + + + + SEC Complaint --> + +   + + + + + + + + + + + + + + + + + + + + + + + + + Return to top + + + + + SEC homepage + + + + + + + + + + + + + + About the SEC + + + + + + Budget & Performance + + + Careers + + + Commission Votes + + + Contact + + + Contracts + + + + + + + + Transparency + + + + + + Accessibility & Disability + + + Artificial Intelligence + + + FOIA + + + Inspector General + + + No FEAR Act Data + + + Ombuds + + + SEC Excess Personal Property Guidance + + + + + + + + Websites + + + + + + Investor.gov + + + Related Sites + + + USA.gov + + + + + + + + Site Information + + + + + + Plain Writing + + + Privacy & Security + + + Site Map + + + + + + + + + + + + + + + + + + Stay connected. Sign up for email updates. + + + + + + Your email address + + Sign Up + + + + + + + + + + + + X + + + + + + + + Facebook + + + + + + + + Instagram + + + + + + + + RSS + + + + + + + + YouTube + + + + + + + + Email Updates + + + + + + + + + + + + + + + + + + + diff --git a/raw/aaer/2017/AAER-3866.txt b/raw/aaer/2017/AAER-3866.txt new file mode 100644 index 0000000000000000000000000000000000000000..d22bbfe3ce810c78b827efb9b5779e9267eff258 --- /dev/null +++ b/raw/aaer/2017/AAER-3866.txt @@ -0,0 +1 @@ +R-3869 April 28, 2017 Mark Wentlent , AAER-3867 April 28, 2017 Pruitt, David, CPA , AAER-3868 April 21, 2017 Mark McKinnies, CPA , April 10, 2017 Galena Biopharma, Inc. and Mark J. Ahn , 34-80407, AAER-3865 April 4, 2017 William Joseph Kouser Jr., CPA and Ryan James Dougherty, CPA , AAER-3864 \ No newline at end of file diff --git a/raw/aaer/2017/AAER-3867.txt b/raw/aaer/2017/AAER-3867.txt new file mode 100644 index 0000000000000000000000000000000000000000..d81820408203df662d994582c22076f8646f0d41 --- /dev/null +++ b/raw/aaer/2017/AAER-3867.txt @@ -0,0 +1 @@ +, AAER-3870 May 1, 2017 MagnaChip Semiconductor Corporation and Margaret Hye-Ryoung Sakai, CPA , 34-80564, AAER-3869 April 28, 2017 Mark Wentlent , April 28, 2017 Pruitt, David, CPA , AAER-3868 April 21, 2017 Mark McKinnies, CPA , AAER-3866 April 10, 2017 Galena Biopharma, Inc. and Mark J. Ahn Rele \ No newline at end of file diff --git a/raw/aaer/2017/AAER-3868.txt b/raw/aaer/2017/AAER-3868.txt new file mode 100644 index 0000000000000000000000000000000000000000..1dc3286445e3006f2f5982a0754885bad6d9df3f --- /dev/null +++ b/raw/aaer/2017/AAER-3868.txt @@ -0,0 +1 @@ +r Corporation and Margaret Hye-Ryoung Sakai, CPA , 34-80564, AAER-3869 April 28, 2017 Mark Wentlent , AAER-3867 April 28, 2017 Pruitt, David, CPA , April 21, 2017 Mark McKinnies, CPA , AAER-3866 April 10, 2017 Galena Biopharma, Inc. and Mark J. Ahn , 34-80407, AAER-3865 April 4, 2017 William Joseph Kous \ No newline at end of file diff --git a/raw/aaer/2017/AAER-3869.txt b/raw/aaer/2017/AAER-3869.txt new file mode 100644 index 0000000000000000000000000000000000000000..53d3b117b27756f6fd930c2cf23b3dfb69dce5aa --- /dev/null +++ b/raw/aaer/2017/AAER-3869.txt @@ -0,0 +1 @@ +, AAER-3871 May 23, 2017 Daniel Millmann, CPA , AAER-3870 May 1, 2017 MagnaChip Semiconductor Corporation and Margaret Hye-Ryoung Sakai, CPA , 34-80564, April 28, 2017 Mark Wentlent , AAER-3867 April 28, 2017 Pruitt, David, CPA , AAER-3868 April 21, 2017 Mark McKinnies, CPA , AAER-3 \ No newline at end of file diff --git a/raw/aaer/2017/AAER-3870.txt b/raw/aaer/2017/AAER-3870.txt new file mode 100644 index 0000000000000000000000000000000000000000..a39a32e989ed4a38b944942125e01645cd4488e4 --- /dev/null +++ b/raw/aaer/2017/AAER-3870.txt @@ -0,0 +1 @@ +June 1, 2017 David R. Humphrey, CPA , 34-80839, AAER-3872 May 23, 2017 Hanmer, Lisa, CPA , AAER-3871 May 23, 2017 Daniel Millmann, CPA , May 1, 2017 MagnaChip Semiconductor Corporation and Margaret Hye-Ryoung Sakai, CPA , 34-80564, AAER-3869 April 28, 2017 Mark Wentlent , AAER-3867 April 28, 2017 \ No newline at end of file diff --git a/raw/aaer/2017/AAER-3871.txt b/raw/aaer/2017/AAER-3871.txt new file mode 100644 index 0000000000000000000000000000000000000000..d51f42ec41503d80e5f654c62083dc99110773e8 --- /dev/null +++ b/raw/aaer/2017/AAER-3871.txt @@ -0,0 +1 @@ +, AAER-3873 See Also: Administrative Summary June 1, 2017 David R. Humphrey, CPA , 34-80839, AAER-3872 May 23, 2017 Hanmer, Lisa, CPA , May 23, 2017 Daniel Millmann, CPA , AAER-3870 May 1, 2017 MagnaChip Semiconductor Corporation and Margaret Hye-Ryoung Sakai, CPA , 34-80564, AAER-3869 April 28, \ No newline at end of file diff --git a/raw/aaer/2017/AAER-3872.txt b/raw/aaer/2017/AAER-3872.txt new file mode 100644 index 0000000000000000000000000000000000000000..10ce08c56724f174dcbff186fe46d1f51367e326 --- /dev/null +++ b/raw/aaer/2017/AAER-3872.txt @@ -0,0 +1 @@ +0369, 34-80901, AAER-3874 June 7, 2017 Dan (“Alice”) Zhang, CPA, , AAER-3873 See Also: Administrative Summary June 1, 2017 David R. Humphrey, CPA , 34-80839, May 23, 2017 Hanmer, Lisa, CPA , AAER-3871 May 23, 2017 Daniel Millmann, CPA , AAER-3870 May 1, 2017 MagnaChip Semiconductor Corporation and Margaret Hye-Ry \ No newline at end of file diff --git a/raw/aaer/2017/AAER-3873.txt b/raw/aaer/2017/AAER-3873.txt new file mode 100644 index 0000000000000000000000000000000000000000..9d328342f02e05c806635de605726939dd0c875e --- /dev/null +++ b/raw/aaer/2017/AAER-3873.txt @@ -0,0 +1 @@ +12, 2017 Hanmer, Lisa, CPA , AAER-3875 June 9, 2017 Michael B. Hayford, et al. , 34-80901, AAER-3874 June 7, 2017 Dan (“Alice”) Zhang, CPA, , See Also: Administrative Summary June 1, 2017 David R. Humphrey, CPA , 34-80839, AAER-3872 May 23, 2017 Hanmer, Lisa, CPA , AAER-3871 May 23, 201 \ No newline at end of file diff --git a/raw/aaer/2017/AAER-3874.txt b/raw/aaer/2017/AAER-3874.txt new file mode 100644 index 0000000000000000000000000000000000000000..361db466e3016ead77f949e3f2376881ac9ad6b2 --- /dev/null +++ b/raw/aaer/2017/AAER-3874.txt @@ -0,0 +1,1364 @@ + + + + + + + + + + + + + + + + SEC.gov | Ryan Petersen + + + + + + + + !function(){var e=navigator.userAgent,a=document.documentElement,n=a.className;n=n.replace("no-js","js"),/iPad|iPhone|iPod/.test(e)&&!window.MSStream&&(n+=" ua-ios"),a.className=n}(); + {"path":{"baseUrl":"\/","pathPrefix":"","currentPath":"node\/519871","currentPathIsAdmin":false,"isFront":false,"currentLanguage":"en"},"pluralDelimiter":"\u0003","suppressDeprecationErrors":true,"gtag":{"tagId":"","consentMode":false,"otherIds":[],"events":[],"additionalConfigInfo":[]},"ajaxPageState":{"libraries":"eJxdT0GOwzAI_JBdn_oei2DkeINNZLC22devlaZS2wtiBhhmcKNUTPo97jxyaXEH3GJpiZrFhQW38A4cMqgeYQGlV19JFTKpQ-kUmvQKXP7I0cO4tC2kPnbg2wVdFslM0SCHPMs3vsEPPD7J6hgOGdPCKJyoRxxqUuePHjLLAuzVjimenRJGSLW08NoBK9LUn6SHlrytVOlcpJShB63QLSpBx_WkOzHNePol4fRQo_qMPvQ36ZXsAmd99lMNr2t_GUR9n60EyX9a_wePd5ns","theme":"uswds_sec","theme_token":null},"ajaxTrustedUrl":[],"gtm":{"tagId":null,"settings":{"data_layer":"dataLayer","include_classes":false,"allowlist_classes":"","blocklist_classes":"","include_environment":false,"environment_id":"","environment_token":""},"tagIds":["GTM-TD3BKV"]},"data":{"extlink":{"extTarget":false,"extTargetAppendNewWindowDisplay":true,"extTargetAppendNewWindowLabel":"(opens in a new window)","extTargetNoOverride":false,"extNofollow":false,"extTitleNoOverride":false,"extNoreferrer":false,"extFollowNoOverride":false,"extClass":"0","extLabel":"(link is external)","extImgClass":false,"extSubdomains":true,"extExclude":".*\\.gov|http:\/\/www.xbrl.org\/utr\/2013-05-17\/utr.xml|http:\/\/www.xbrl.org\/dtr\/type\/numeric-2009-12-16.xsd|http:\/\/www.xbrl.org\/dtr\/type\/nonNumeric-2009-12-16.xsd|https:\/\/secir.secure.force.com\/ombudsman\/OMMSForm","extInclude":"","extCssExclude":".data-exempt","extCssInclude":"","extCssExplicit":"","extAlert":true,"extAlertText":"You are now leaving the SEC Website. The link you have selected is located on another server. Please click on the OK button below to proceed to the selected site. The SEC does not endorse this web site, its sponsor, or any of the policies, activities, products, or services offered on the site or by any advertiser on the site.","extHideIcons":false,"mailtoClass":"0","telClass":"","mailtoLabel":"(link sends email)","telLabel":"(link is a phone number)","extUseFontAwesome":false,"extIconPlacement":"append","extPreventOrphan":false,"extFaLinkClasses":"fa fa-external-link","extFaMailtoClasses":"fa fa-envelope-o","extAdditionalLinkClasses":"","extAdditionalMailtoClasses":"","extAdditionalTelClasses":"","extFaTelClasses":"fa fa-phone","allowedDomains":null,"extExcludeNoreferrer":""}},"user":{"uid":0,"permissionsHash":"014b09df758e033978ded91b75d96aa078f99ecb96b925c4800c24b3ac4ca8df"}} + + + + + + + + + + + + + Skip to search field + + + + Skip to main content + + + + + + + + + + + + + + + + + + An official website of the United States government + Here’s how you know + + + Here’s how you know + + + + + + + + + + + Official websites use .gov + + + A .gov website belongs to an official government organization in the United States. + + + + + + + + + Secure .gov websites use HTTPS + + + A lock + ( Lock A locked padlock ) + or https:// means you’ve safely connected to the .gov website. Share sensitive information only on official, secure websites. + + + + + + + + + + + + + + + + + SEC homepage + + + + + + + Menu + + + + + + + + + + + + + + Close + + + + + + + + + + + + + Search SEC.gov & EDGAR + + + + + + Search + + + + + + + + + + + + + + + + + Search Filings + + + + + + + + + Search Filings + + + + + + + + + Full Text Search + + + + + + Latest Filings + + + + + + Mutual Fund Search + + + + + + Variable Insurance Products Search + + + + + + SIC Codes + + + + + + CIK Lookup + + + + + + Public Dissemination Service (PDS) + + + + + + Search Assistance + + + + + + + + + + + + + Submit Filings + + + + + + + + + Submit Filings + + + + + + + + + EDGAR Filer Management Portal + + + + + + EDGAR Filing Portal + + + + + + Online Forms Management Portal + + + + + + EDGAR Next + + + + + + Forms Index + + + + + + Filer Support & Resources + + + + + + + + + + + + + Data & Research + + + + + + + + + Data & Research + + + + + + + + + SEC & Markets Data + + + + + + Taxonomies + + + + + + Statistics & Data Visualizations + + + + + + + + + + + + + Rules, Enforcement, & Compliance + + + + + + + + + + + + + + + + + + + + Rules & Regulations + + + + + + + + + Rulemaking Activity + + + + + + Statutes & Regulations + + + + + + Staff Guidance + + + + + + No-Action, Interpretive, and Exemptive Letters + + + + + + Self-Regulatory Organization Rulemaking + + + + + + Public Petitions for Rulemaking + + + + + + + + + + + + + + + + + Enforcement & Litigation + + + + + + + + + Litigation Releases + + + + + + Administrative Proceedings + + + + + + Administrative Law Judge Orders and Initial Decisions + + + + + + Trading Suspensions + + + + + + Distributions to Harmed Investors + + + + + + Receiverships + + + + + + + + + + + + + + + + + Compliance + + + + + + + + + Examination Priorities + + + + + + Risk Alerts + + + + + + Compliance Outreach Program + + + + + + + + + + + + + + + + + + + + + + + Proposed Rules + + + + + + What's New + + + + + + Whistleblower Program + + + + + + + + + + + + + + + + + + + Featured Topics + + + + + + + + + Featured Topics + + + + + + + + + Crypto Task Force + + + + + + Cybersecurity + + + + + + Market Structure Analytics + + + + + + Saving and Investing for Military Personnel + + + + + + Saving and Investing for Teachers + + + + + + SEC-CFTC Harmonization Initiative + + + + + + Treasury Clearing Implementation + + + + + + + + + + + + + About + + + + + + + + + About + + + + + + + + + Mission + + + + + + Commissioners + + + + + + Divisions & Offices + + + + + + Division & Office Directors + + + + + + Advisory Committees + + + + + + Budget & Performance + + + + + + Reports & Publications + + + + + + Commission Votes + + + + + + Contact the SEC + + + + + + Careers + + + + + + + + + + + + + Submit a Tip or Complaint + + + + + + + + + + + + + + + + + Newsroom + + + | + + + Investors + + + Small Businesses + + + Whistleblowers + + + + + + + + + + + + + + + Newsroom + + + | + + + Investors + + + Small Businesses + + + Whistleblowers + + + + + + + + + + + + + + + + + Search SEC.gov & EDGAR + + + + + + Search + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + More in this Section + + + + + + + + + + + + + Enforcement & Litigation + + + + + + + Litigation Releases + + + + + Administrative Proceedings + + + + + Administrative Law Judge Orders and Initial Decisions + + + + + Trading Suspensions + + + + + Distributions to Harmed Investors + + + + + Receiverships + + + + + Electronic Filings in Administrative Proceedings (eFAP) + + + + + Rules of Practice + + + + + Applications for Reentry + + + + + Reports of Investigations + + + + + Whistleblower Program + + + + + Public Alert: Unregistered Soliciting Entities (PAUSE) + + + + + SEC Action Lookup - Individuals (SALI) + + + + + Enforcement Data Delivery Standards + + + + + Small Businesses + + + + + Appellate Briefs + + + + + Amicus / Friend of the Court Briefs + + + + + + + + + + + + + + + + + + + + + + + + + + Enforcement & Litigation + + + + + + + Litigation Releases + + + + + Administrative Proceedings + + + + + Administrative Law Judge Orders and Initial Decisions + + + + + Trading Suspensions + + + + + Distributions to Harmed Investors + + + + + Receiverships + + + + + Electronic Filings in Administrative Proceedings (eFAP) + + + + + Rules of Practice + + + + + Applications for Reentry + + + + + Reports of Investigations + + + + + Whistleblower Program + + + + + Public Alert: Unregistered Soliciting Entities (PAUSE) + + + + + SEC Action Lookup - Individuals (SALI) + + + + + Enforcement Data Delivery Standards + + + + + Small Businesses + + + + + Appellate Briefs + + + + + Amicus / Friend of the Court Briefs + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + + Home + + + Enforcement and Litigation + + + Litigation Releases + + + Ryan Petersen + + + + + + + + + + + + Ryan Petersen + + + + + + + + + + + + + + + + + + + U.S. SECURITIES AND EXCHANGE COMMISSION + + Litigation Release No. 23874 / July 5, 2017 + + Accounting and Auditing Release No. 3882 / July 5, 2017 + + SEC v. Ryan Petersen, No. 15-cv-04599 (N.D. Cal. filed Oct. 6, 2015) + + SEC Obtains Final Judgment Against CEO Charged with Accounting Fraud and Other Accounting Failures + + + + + The Securities and Exchange Commission announced that it has obtained a final judgment against Ryan Petersen, the former chief executive officer of OCZ Technology Group Inc. whom the SEC charged with an accounting fraud at the now-bankrupt seller of computer memory storage and power supply devices. + + The final judgment, entered by the Honorable Richard Seeborg, U.S. District Judge, U.S. District Court for the Northern District of California on June 30, 2017, permanently enjoins Petersen from violating Section 17(a) of the Securities Act of 1933, Sections 10(b) and 13(b)(5) of the Securities Exchange Act of 1934, and Exchange Act Rules 10b-5, 13a-14, 13b2-1, and 13b2-2, and aiding and abetting violations of Exchange Act Sections 13(a), 13(b)(2)(A) and 13(b)(2)(B), and Exchange Act Rules 12b-20, 13a-1, 13a-11, and 13a-13. The judgment also bars Petersen from acting as an officer or director of a public company, and orders him to pay $121,600 in disgorgement and relief pursuant to Section 304(a) of the Sarbanes-Oxley Act of 2002, prejudgment interest on the disgorgement of $18,400, and a civil penalty in the amount of $100,000. Petersen consented to the final judgment. + + The court's entry of the judgment against Petersen resolves this litigation in its entirety. + + The SEC charged Petersen with engaging in a scheme to materially inflate OCZ's revenues and gross margins from 2010 to 2012. The agency separately charged OCZ's former chief financial officer, Arthur Knapp , with certain accounting, disclosure, and internal accounting controls failures at OCZ. Knapp agreed to settle the SEC's charges without admitting or denying the allegations against him and, on October 23, 2015, the SEC suspended Knapp from appearing or practicing before the SEC as an accountant, which includes not participating in the financial reporting or audits of public companies. On August 29, 2106, the SEC suspended Thomas Dulek , a California-based accountant, from appearing and practicing before the SEC as an accountant, which includes not participating in the financial reporting or audits of public companies, based on his violations of important auditing standards. The SEC's investigation found that Dulek conducted deficient audits of OCZ's financial statements for fiscal years 2011 and 2012. + + + + + + SEC Complaint --> + +   + + + + + + + + + + + + + + + + + + + + + + + + + Return to top + + + + + SEC homepage + + + + + + + + + + + + + + About the SEC + + + + + + Budget & Performance + + + Careers + + + Commission Votes + + + Contact + + + Contracts + + + + + + + + Transparency + + + + + + Accessibility & Disability + + + Artificial Intelligence + + + FOIA + + + Inspector General + + + No FEAR Act Data + + + Ombuds + + + SEC Excess Personal Property Guidance + + + + + + + + Websites + + + + + + Investor.gov + + + Related Sites + + + USA.gov + + + + + + + + Site Information + + + + + + Plain Writing + + + Privacy & Security + + + Site Map + + + + + + + + + + + + + + + + + + Stay connected. Sign up for email updates. + + + + + + Your email address + + Sign Up + + + + + + + + + + + + X + + + + + + + + Facebook + + + + + + + + Instagram + + + + + + + + RSS + + + + + + + + YouTube + + + + + + + + Email Updates + + + + + + + + + + + + + + + + + + + diff --git a/raw/aaer/2017/AAER-3875.txt b/raw/aaer/2017/AAER-3875.txt new file mode 100644 index 0000000000000000000000000000000000000000..06c5f86522b9ddbeff9c7ce1f3caa781fb231be4 --- /dev/null +++ b/raw/aaer/2017/AAER-3875.txt @@ -0,0 +1 @@ +ve Summary June 14, 2017 Richardson Edward, Jr., CPA Richardson Edward, Jr. , AAER-3876 See Also: Administrative Summary June 12, 2017 Hanmer, Lisa, CPA , June 9, 2017 Michael B. Hayford, et al. , 34-80901, AAER-3874 June 7, 2017 Dan (“Alice”) Zhang, CPA, , AAER-3873 See Also: Administrative Summary \ No newline at end of file diff --git a/raw/aaer/2017/AAER-3876.txt b/raw/aaer/2017/AAER-3876.txt new file mode 100644 index 0000000000000000000000000000000000000000..b5cc58d56c364f54b7c108f5b5c56d3bf7991c6d --- /dev/null +++ b/raw/aaer/2017/AAER-3876.txt @@ -0,0 +1 @@ +June 15, 2017 Eric W. Kirchner and Richard G. Rodick , AAER-3877 See Also: Administrative Summary June 14, 2017 Richardson Edward, Jr., CPA Richardson Edward, Jr. , See Also: Administrative Summary June 12, 2017 Hanmer, Lisa, CPA , AAER-3875 June 9, 2017 Michael B. Hayford, et al. , 34-80901, AAER-3874 June 7 \ No newline at end of file diff --git a/raw/aaer/2017/AAER-3877.txt b/raw/aaer/2017/AAER-3877.txt new file mode 100644 index 0000000000000000000000000000000000000000..47329e877003e5ad352155f4d8e2497a1d125e3a --- /dev/null +++ b/raw/aaer/2017/AAER-3877.txt @@ -0,0 +1 @@ +Hall, David S., P.C. d/b/a the Hall Group CPAs Hall, David S., CPA Cochran, Michelle L. Helterbran, CPA Cisneros, Susan A. , AAER-3878 June 15, 2017 Eric W. Kirchner and Richard G. Rodick , See Also: Administrative Summary June 14, 2017 Richardson Edward, Jr., CPA Richardson Edward, Jr. , AAER-3876 See Also: Administrative Summary June 12, 2017 Hanmer, Li \ No newline at end of file diff --git a/raw/aaer/2017/AAER-3878.txt b/raw/aaer/2017/AAER-3878.txt new file mode 100644 index 0000000000000000000000000000000000000000..f976361f61faff949df9c355c136638bdbe341a3 --- /dev/null +++ b/raw/aaer/2017/AAER-3878.txt @@ -0,0 +1 @@ +ark C. Northrop, CPA , 34-80963, IA-4717, AAER-3879 June 15, 2017 Hall, David S., P.C. d/b/a the Hall Group CPAs Hall, David S., CPA Cochran, Michelle L. Helterbran, CPA Cisneros, Susan A. , June 15, 2017 Eric W. Kirchner and Richard G. Rodick , AAER-3877 See Also: Administrative Summary June 14, 2017 Richardson Edward, Jr., CPA Richardson Edward, Jr. \ No newline at end of file diff --git a/raw/aaer/2017/AAER-3879.txt b/raw/aaer/2017/AAER-3879.txt new file mode 100644 index 0000000000000000000000000000000000000000..f6563dcca69dee9b0765830b555e9cac6fccfaec --- /dev/null +++ b/raw/aaer/2017/AAER-3879.txt @@ -0,0 +1 @@ +AAER-3881 June 21, 2017 Christopher K. Brenner, Esq. (CPA) , AAER-3880 See Also: Litigation Release June 19, 2017 Mark C. Northrop, CPA , 34-80963, IA-4717, June 15, 2017 Hall, David S., P.C. d/b/a the Hall Group CPAs Hall, David S., CPA Cochran, Michelle L. Helterbran, CPA Cisneros, Susan A. , AAER-3878 June 15, 2017 Eric W. Kirchner and Richard G. Rodi \ No newline at end of file diff --git a/raw/aaer/2017/AAER-3880.txt b/raw/aaer/2017/AAER-3880.txt new file mode 100644 index 0000000000000000000000000000000000000000..fba89766f46bd948df981d992e26d98b7a87897a --- /dev/null +++ b/raw/aaer/2017/AAER-3880.txt @@ -0,0 +1 @@ +Ryan Petersen , AAER-3882 June 21, 2017 Jay Mac Rust and Christopher K. Brenner , AAER-3881 June 21, 2017 Christopher K. Brenner, Esq. (CPA) , See Also: Litigation Release June 19, 2017 Mark C. Northrop, CPA , 34-80963, IA-4717, AAER-3879 June 15, 2017 Hall, David S., P.C. d/b/a the Hall Group CPAs Hall, David S., CPA Cochra \ No newline at end of file diff --git a/raw/aaer/2017/AAER-3881.txt b/raw/aaer/2017/AAER-3881.txt new file mode 100644 index 0000000000000000000000000000000000000000..bdef1bd701396c7e95019222d4a6b7ac17fd89db --- /dev/null +++ b/raw/aaer/2017/AAER-3881.txt @@ -0,0 +1 @@ +IA-4731, IC-32737, AAER-3883 See Also: Administrative Summary July 5, 2017 Ryan Petersen , AAER-3882 June 21, 2017 Jay Mac Rust and Christopher K. Brenner , June 21, 2017 Christopher K. Brenner, Esq. (CPA) , AAER-3880 See Also: Litigation Release June 19, 2017 Mark C. Northrop, CPA , 34-80963, IA-4717, AAER-3879 \ No newline at end of file diff --git a/raw/aaer/2017/AAER-3882.txt b/raw/aaer/2017/AAER-3882.txt new file mode 100644 index 0000000000000000000000000000000000000000..fd596708478311446c181074504ec5db8886336f --- /dev/null +++ b/raw/aaer/2017/AAER-3882.txt @@ -0,0 +1 @@ +July 19, 2017 Enviso Capital, LLC, Ryan Bowers and Jeffrey Laberge, CPA , IA-4731, IC-32737, AAER-3883 See Also: Administrative Summary July 5, 2017 Ryan Petersen , June 21, 2017 Jay Mac Rust and Christopher K. Brenner , AAER-3881 June 21, 2017 Christopher K. Brenner, Esq. (CPA) , AAER-3880 See Also: Litigation Release \ No newline at end of file diff --git a/raw/aaer/2017/AAER-3883.txt b/raw/aaer/2017/AAER-3883.txt new file mode 100644 index 0000000000000000000000000000000000000000..570cafb8387350e0b10601f83dc77d2ce18ace54 --- /dev/null +++ b/raw/aaer/2017/AAER-3883.txt @@ -0,0 +1 @@ +2765, AAER-3885 July 27, 2017 Halliburton Company and Jeannot Lorenz , AAER-3884 July 19, 2017 Enviso Capital, LLC, Ryan Bowers and Jeffrey Laberge, CPA , IA-4731, IC-32737, See Also: Administrative Summary July 5, 2017 Ryan Petersen , AAER-3882 June 21, 2017 Jay Mac Rust and Christopher K. Brenner , AAER-3881 June 21 \ No newline at end of file diff --git a/raw/aaer/2017/AAER-3884.txt b/raw/aaer/2017/AAER-3884.txt new file mode 100644 index 0000000000000000000000000000000000000000..26ef2d738b539c7670e7fcec381881e13d1b8f6c --- /dev/null +++ b/raw/aaer/2017/AAER-3884.txt @@ -0,0 +1 @@ +uly 28, 2017 Lynn Tilton; Patriarch Partners, et al. (Order Denying Motion to Stay Administrative Proceeding) , IC-32765, AAER-3885 July 27, 2017 Halliburton Company and Jeannot Lorenz , July 19, 2017 Enviso Capital, LLC, Ryan Bowers and Jeffrey Laberge, CPA , IA-4731, IC-32737, AAER-3883 See Also: Administrative Summary July 5, 2017 Ryan Petersen \ No newline at end of file diff --git a/raw/aaer/2017/AAER-3885.txt b/raw/aaer/2017/AAER-3885.txt new file mode 100644 index 0000000000000000000000000000000000000000..41ead139d0a4d8873cf044d0d92d2d6209f92ef8 --- /dev/null +++ b/raw/aaer/2017/AAER-3885.txt @@ -0,0 +1 @@ +Aug. 1, 2017 Michael S. Shore , 34-81277, AAER-3886 July 28, 2017 Lynn Tilton; Patriarch Partners, et al. (Order Denying Motion to Stay Administrative Proceeding) , IC-32765, July 27, 2017 Halliburton Company and Jeannot Lorenz , AAER-3884 July 19, 2017 Enviso Capital, LLC, Ryan Bowers and Jeffrey Laberge, CPA , IA-4731, IC-32737, AAER-3883 \ No newline at end of file diff --git a/raw/aaer/2017/AAER-3886.txt b/raw/aaer/2017/AAER-3886.txt new file mode 100644 index 0000000000000000000000000000000000000000..6ef3ab87bf2ad9f1695105c92eb1ac05efe0a6e4 --- /dev/null +++ b/raw/aaer/2017/AAER-3886.txt @@ -0,0 +1 @@ +r, CPA , AAER-3889 Aug. 8, 2017 Michelle L. Helterbran Cochran, CPA (Order Scheduling Briefs) , AAER-3887 Aug. 1, 2017 Michael S. Shore , 34-81277, July 28, 2017 Lynn Tilton; Patriarch Partners, et al. (Order Denying Motion to Stay Administrative Proceeding) , IC-32765, AAER-3885 July 27, 2017 Halliburton Company and Jeannot Lorenz Release N \ No newline at end of file diff --git a/raw/aaer/2017/AAER-3887.txt b/raw/aaer/2017/AAER-3887.txt new file mode 100644 index 0000000000000000000000000000000000000000..1fe2cceb44d449825a406f715dff0612159cbb50 --- /dev/null +++ b/raw/aaer/2017/AAER-3887.txt @@ -0,0 +1 @@ +CPA , AAER-3888 Aug. 15, 2017 Lisa Pavelka McAlister, CPA , AAER-3889 Aug. 8, 2017 Michelle L. Helterbran Cochran, CPA (Order Scheduling Briefs) , Aug. 1, 2017 Michael S. Shore , 34-81277, AAER-3886 July 28, 2017 Lynn Tilton; Patriarch Partners, et al. (Order Denying Motion to Stay Administrative Proceeding) , IC-32765, \ No newline at end of file diff --git a/raw/aaer/2017/AAER-3888.txt b/raw/aaer/2017/AAER-3888.txt new file mode 100644 index 0000000000000000000000000000000000000000..898d39e1b0d38538b15bbc303031deee972d309c --- /dev/null +++ b/raw/aaer/2017/AAER-3888.txt @@ -0,0 +1 @@ +Aug. 22, 2017 Edward Dimaria , AAER-3890 Aug. 22, 2017 Matthew Gamsey, CPA , AAER-3891 Aug. 15, 2017 KPMG LLP and John Riordan, CPA , Aug. 15, 2017 Lisa Pavelka McAlister, CPA , AAER-3889 Aug. 8, 2017 Michelle L. Helterbran Cochran, CPA (Order Scheduling Briefs) , AAER-3887 Aug. 1, 2017 Mi \ No newline at end of file diff --git a/raw/aaer/2017/AAER-3889.txt b/raw/aaer/2017/AAER-3889.txt new file mode 100644 index 0000000000000000000000000000000000000000..e96b7766768d313236fd2d159320856377768fc4 --- /dev/null +++ b/raw/aaer/2017/AAER-3889.txt @@ -0,0 +1 @@ +22, 2017 Matthew Gamsey, CPA , AAER-3891 Aug. 15, 2017 KPMG LLP and John Riordan, CPA , AAER-3888 Aug. 15, 2017 Lisa Pavelka McAlister, CPA , Aug. 8, 2017 Michelle L. Helterbran Cochran, CPA (Order Scheduling Briefs) , AAER-3887 Aug. 1, 2017 Michael S. Shore , 34-81277, AAER-3886 July 28, 2017 Lyn \ No newline at end of file diff --git a/raw/aaer/2017/AAER-3890.txt b/raw/aaer/2017/AAER-3890.txt new file mode 100644 index 0000000000000000000000000000000000000000..5250e9104800b8db4bf7a424f73c69adc886a396 --- /dev/null +++ b/raw/aaer/2017/AAER-3890.txt @@ -0,0 +1 @@ +Sept. 7, 2017 Adrian D. Beamish, CPA (Corrected) , AAER-3892 Sept. 7, 2017 Waldemar Grab , AAER-3893 Aug. 22, 2017 Edward Dimaria , Aug. 22, 2017 Matthew Gamsey, CPA , AAER-3891 Aug. 15, 2017 KPMG LLP and John Riordan, CPA , AAER-3888 Aug. 15, 2017 Lisa Pavelka McAlister, CPA Releas \ No newline at end of file diff --git a/raw/aaer/2017/AAER-3891.txt b/raw/aaer/2017/AAER-3891.txt new file mode 100644 index 0000000000000000000000000000000000000000..df283c48bf84821f680f42c16db2f926cd5d2a75 --- /dev/null +++ b/raw/aaer/2017/AAER-3891.txt @@ -0,0 +1 @@ +42, AAER-3892 Sept. 7, 2017 Waldemar Grab , AAER-3893 Aug. 22, 2017 Edward Dimaria , AAER-3890 Aug. 22, 2017 Matthew Gamsey, CPA , Aug. 15, 2017 KPMG LLP and John Riordan, CPA , AAER-3888 Aug. 15, 2017 Lisa Pavelka McAlister, CPA , AAER-3889 Aug. 8, 2017 Michelle L. Helterbran Cochran, \ No newline at end of file diff --git a/raw/aaer/2017/AAER-3892.txt b/raw/aaer/2017/AAER-3892.txt new file mode 100644 index 0000000000000000000000000000000000000000..92c18cb84abed0232092cd0466c7d7b2a85d3f45 --- /dev/null +++ b/raw/aaer/2017/AAER-3892.txt @@ -0,0 +1 @@ +017 John R. Holtzhauser, CPA , AAER-3895 Sept. 7, 2017 Brian K. Rabinovitz, CPA , AAER-3894 Sept. 7, 2017 Adrian D. Beamish, CPA (Corrected) , Sept. 7, 2017 Waldemar Grab , AAER-3893 Aug. 22, 2017 Edward Dimaria , AAER-3890 Aug. 22, 2017 Matthew Gamsey, CPA , AAER-3891 \ No newline at end of file diff --git a/raw/aaer/2017/AAER-3893.txt b/raw/aaer/2017/AAER-3893.txt new file mode 100644 index 0000000000000000000000000000000000000000..bdb8aec1f29d4783e94c9f6ef3e99d569dfdd4eb --- /dev/null +++ b/raw/aaer/2017/AAER-3893.txt @@ -0,0 +1 @@ +Sept. 7, 2017 Brian K. Rabinovitz, CPA , AAER-3894 Sept. 7, 2017 Adrian D. Beamish, CPA (Corrected) , AAER-3892 Sept. 7, 2017 Waldemar Grab , Aug. 22, 2017 Edward Dimaria , AAER-3890 Aug. 22, 2017 Matthew Gamsey, CPA , AAER-3891 Aug. 15, 2017 KPMG LLP and John Riordan, CPA \ No newline at end of file diff --git a/raw/aaer/2017/AAER-3894.txt b/raw/aaer/2017/AAER-3894.txt new file mode 100644 index 0000000000000000000000000000000000000000..65f8653e6344ba6dced3395909b17a8d5a55de79 --- /dev/null +++ b/raw/aaer/2017/AAER-3894.txt @@ -0,0 +1 @@ +. 14, 2017 Thomas C. Tekulve, Jr., CPA , AAER-3896 Sept. 8, 2017 John R. Holtzhauser, CPA , AAER-3895 Sept. 7, 2017 Brian K. Rabinovitz, CPA , Sept. 7, 2017 Adrian D. Beamish, CPA (Corrected) , AAER-3892 Sept. 7, 2017 Waldemar Grab , AAER-3893 Aug. 22, 2017 Edward Dimaria \ No newline at end of file diff --git a/raw/aaer/2017/AAER-3895.txt b/raw/aaer/2017/AAER-3895.txt new file mode 100644 index 0000000000000000000000000000000000000000..787c9b38dfa9e0558965561cf36f5015b2f982b7 --- /dev/null +++ b/raw/aaer/2017/AAER-3895.txt @@ -0,0 +1 @@ +ept. 20, 2017 Joseph H. Craft, CPA , AAER-3897 Sept. 14, 2017 Thomas C. Tekulve, Jr., CPA , AAER-3896 Sept. 8, 2017 John R. Holtzhauser, CPA , Sept. 7, 2017 Brian K. Rabinovitz, CPA , AAER-3894 Sept. 7, 2017 Adrian D. Beamish, CPA (Corrected) , AAER-3892 Sept. 7, 2017 Waldemar Grab \ No newline at end of file diff --git a/raw/aaer/2017/AAER-3896.txt b/raw/aaer/2017/AAER-3896.txt new file mode 100644 index 0000000000000000000000000000000000000000..8f81474fc8b7a81f7aa7744e9eb8273fa63a39a2 --- /dev/null +++ b/raw/aaer/2017/AAER-3896.txt @@ -0,0 +1 @@ +elease No. 34-81678, AAER-3899 See Also: Administrative Summary Sept. 20, 2017 Joseph H. Craft, CPA , AAER-3897 Sept. 14, 2017 Thomas C. Tekulve, Jr., CPA , Sept. 8, 2017 John R. Holtzhauser, CPA , AAER-3895 Sept. 7, 2017 Brian K. Rabinovitz, CPA , AAER-3894 Sept. 7, 2017 Adrian D. Beamish, CPA (Corrected) \ No newline at end of file diff --git a/raw/aaer/2017/AAER-3897.txt b/raw/aaer/2017/AAER-3897.txt new file mode 100644 index 0000000000000000000000000000000000000000..8bc2a17afdcd453277be41f8cd6b9b733e909bab --- /dev/null +++ b/raw/aaer/2017/AAER-3897.txt @@ -0,0 +1 @@ +ase No. 34-81669, AAER-3898 Sept. 21, 2017 Paritz & Company, P.A., et al. , AAER-3899 See Also: Administrative Summary Sept. 20, 2017 Joseph H. Craft, CPA , Sept. 14, 2017 Thomas C. Tekulve, Jr., CPA , AAER-3896 Sept. 8, 2017 John R. Holtzhauser, CPA , AAER-3895 Sept. 7, 2017 Brian K. Rabinovitz, CPA Releas \ No newline at end of file diff --git a/raw/aaer/2017/AAER-3898.txt b/raw/aaer/2017/AAER-3898.txt new file mode 100644 index 0000000000000000000000000000000000000000..d7341691b2ccafb702535918021ec7a354366311 --- /dev/null +++ b/raw/aaer/2017/AAER-3898.txt @@ -0,0 +1 @@ +Oct. 19, 2017 Jeffrey W. Tomz, CPA , AAER-3901 Sept. 27, 2017 Robert K. Stewart, CPA , AAER-3900 Sept. 21, 2017 Telia Company AB , Sept. 21, 2017 Paritz & Company, P.A., et al. , AAER-3899 See Also: Administrative Summary Sept. 20, 2017 Joseph H. Craft, CPA , AAER-3897 Sept. \ No newline at end of file diff --git a/raw/aaer/2017/AAER-3899.txt b/raw/aaer/2017/AAER-3899.txt new file mode 100644 index 0000000000000000000000000000000000000000..997a5a22f5ba2da2c5a99fc45ade9d75c6f852b3 --- /dev/null +++ b/raw/aaer/2017/AAER-3899.txt @@ -0,0 +1 @@ +Sept. 27, 2017 Robert K. Stewart, CPA , AAER-3900 Sept. 21, 2017 Telia Company AB , AAER-3898 Sept. 21, 2017 Paritz & Company, P.A., et al. , See Also: Administrative Summary Sept. 20, 2017 Joseph H. Craft, CPA , AAER-3897 Sept. 14, 2017 Thomas C. Tekulve, Jr., CPA , AAER-3896 Sept. 8, \ No newline at end of file diff --git a/raw/aaer/2017/AAER-3900.txt b/raw/aaer/2017/AAER-3900.txt new file mode 100644 index 0000000000000000000000000000000000000000..ca90f222f6881684ce939bf7afba3989a9d09846 --- /dev/null +++ b/raw/aaer/2017/AAER-3900.txt @@ -0,0 +1 @@ +Oct. 19, 2017 Mayank Gupta, CPA , AAER-3902 Oct. 19, 2017 Jeffrey W. Tomz, CPA , AAER-3901 Sept. 27, 2017 Robert K. Stewart, CPA , Sept. 21, 2017 Telia Company AB , AAER-3898 Sept. 21, 2017 Paritz & Company, P.A., et al. , AAER-3899 See Also: Administrative Summary Sept. 20, \ No newline at end of file