| UNITED STATES OF AMERICA | |
| before the | |
| SECURITIES AND EXCHANGE COMMISSION | |
| SECURITIES EXCHANGE ACT OF 1934 | |
| Release No. 91615 / April 20, 2021 | |
| ACCOUNTING AND AUDITING ENFORCEMENT | |
| Release No. 4211 / April 20, 2021 | |
| Admin. Proc. File No. 3-20256 | |
| In the Matter of | |
| CHRISTOPHER E. KNAUTH, CPA | |
| ORDER | |
| On April 5, 2021, the Securities and Exchange Commission issued an order instituting an | |
| administrative proceeding (“OIP”) against Christopher E. Knauth, CPA (“Respondent”), | |
| pursuant to Sections 4C and 21C of the Securities Exchange Act of 1934 and Rules 102(e)(1)(ii) | |
| and (iii) of the Commission’s Rules of Practice. 1 In compliance with the statutory provision | |
| governing cease -and-desist proceedings, the OIP specified that a “public hearing before the | |
| Commission for the purpose of taking evidence . . . shall be convened not earlier than 30 days | |
| and not later than 60 days” from service of the OIP.2 The statute also provides that “an earlier or | |
| later date” for the hearing may be “set by the Commission with the consent of any respondent so | |
| served.”3 | |
| Respondent was served with the OIP on April 13, 2021. As a consequence, in the | |
| absence of Respondent’s consent regarding a later hearing date, a public hearing will be set for a | |
| date on or before June 11, 2021.4 To facilitate the orderly and expeditious resolution of this | |
| matter, it is ORDERED that the parties shall file a statement advising the Commission of any | |
| agreement to a later hearing date (or a statement that no agreement could be reached) by April | |
| 27, 2021. In the event the parties do not reach an agreement by that date, this order does not | |
| 1 Christopher E. Knauth, CPA , Exchange Act Release No. 91475, 2021 WL 1297855 (Apr. | |
| 5, 2021). | |
| 2 Id. at *9. | |
| 3 15 U.S.C. § 78u-3(b). | |
| 4 June 12, 2021 is a Saturday. | |
| 2 | |
| preclude the parties from reaching such an agreement subsequently. The Commission will | |
| specify further proceedings by subsequent order. | |
| For the Commission, by the Office of the General Counsel, pursuant to delegated | |
| authority. | |
| Vanessa A. Countryman | |
| Secretary | |