| UNITED STATES OF AMERICA | |
| before the | |
| SECURITIES AND EXCHANGE COMMISSION | |
| SECURITIES EXCHANGE ACT OF 1934 | |
| Release No. 91799 / May 7, 2021 | |
| ACCOUNTING AND AUDITING ENFORCEMENT | |
| Release No. 4221 / May 7, 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 Respondent was served with the OIP on April | |
| 13, 2021.2 Absent Respondent’s consent regarding a later hearing date, a public hearing was to | |
| be held on or before June 11, 2021.3 On April 20, 2021, the parties were directed to file a | |
| statement advising the Commission of any agreement to a later hearing date.4 On April 27, | |
| 2021, the parties filed a joint statement in which Respondent consented to a hearing on February | |
| 7, 2022. On May 4, 2021, Respondent filed an answer to the allegations contained in the OIP. | |
| The parties must conduct a prehearing conference within 14 days of service of the | |
| answer.5 The subjects to be discussed at the prehearing conference include settlement of any | |
| 1 Christopher E. Knauth, CPA , Exchange Act Release No. 91475, 2021 WL 1297855 (Apr. | |
| 5, 2021). | |
| 2 Christopher E. Knauth, CPA, Exchange Act Release No. 91615, 2021 WL 1579957 (Apr. | |
| 20, 2021). | |
| 3 Id. (citing 15 U.S.C. § 78u-3(b)). | |
| 4 Knauth, 2021 WL 1579957. | |
| 5 Id. at *9 (citing 17 C.F.R. § 201.221). | |
| 2 | |
| issues as well as the timing of discovery, the exchange of witness and exhibit lists and copies of | |
| exhibits, expert witness disclosures and reports, and prehearing motions or briefs.6 | |
| Accordingly, it is ORDERED that the parties file a joint prehearing conference statement | |
| addressing a proposed prehearing schedule within 21 days of the answer’s service.7 If a | |
| prehearing conference is not held, the parties shall file, jointly or separately, a statement advising | |
| the Commission of that fact and of the efforts made to meet and confer. | |
| The parties’ attention is called to the Commission’s March 18, 2020 order regarding the | |
| filing and service of papers, which provides that pending further order of the Commission parties | |
| to the extent possible shall submit all filings electronically at apfilings@sec.gov.8 Also, the | |
| Commission’s Rules of Practice were recently amended to include new e-filing requirements, | |
| which took effect on April 12, 2021.9 | |
| For the Commission, by the Office of the General Counsel, pursuant to delegated | |
| authority. | |
| Vanessa A. Countryman | |
| Secretary | |
| 6 17 C.F.R. § 201.221(c). | |
| 7 See, e.g. , PLS, CPA, Exchange Act Release No. 4148, 2020 WL 3397782 (June 18, 2020) | |
| (reflecting that the parties informed the Commission about their discussion of and agreements on | |
| a comprehensive list of procedural issues); LBB & Assocs. Ltd., Exchange Act Release No. | |
| 85796, 2019 WL 2005646 (May 7, 2019) (same). | |
| 8 See Pending Administrative Proceedings , Exchange Act Release No. 88415, 2020 WL | |
| 1322001, https://www.sec.gov/litigation/opinions/2020/33-10767.pdf. | |
| 9 Amendments to the Commission’s Rules of Practice , 85 Fed. Reg. 86,464, 86,474 (Dec. | |
| 30, 2020); see also Amendments to the Commission’s Rules of Practice, Exchange Act Release | |
| No. 90442, 2020 WL 7013370 (Nov. 17, 2020); Instructions for Electronic Filing a nd Service of | |
| Documents in SEC Administrative Proceedings and Technical Specifications, | |
| https://www.sec.gov/efapdocs/instructions.pdf. The amendments also impose other obligations | |
| on parties to administrative proceedings such as a new redaction and omission of sensitive | |
| personal information requirement. Amendments to the Commission’s Rules of Practice , 85 Fed. | |
| Reg. at 86,465–81. |