Adjudicated Final Board Actions Imposing Sanctions in Disciplinary Proceedings

Listed below are the publicly available opinions, orders, and other final Board actions imposing sanctions in contested disciplinary proceedings and Securities and Exchange Commission actions on review of those sanctions.

If a respondent in a contested disciplinary proceeding petitions for SEC review of a Board-imposed sanction (or the SEC elects to review the sanction on its own), the Sarbanes-Oxley Act provides that the sanction is stayed pending further action by the SEC. Normally, SEC review proceedings are public pursuant to Rule 301 of the SEC’s Rules of Practice.  However, the Act prohibits the Board from publicly reporting the sanction unless and until the SEC lifts the stay.  Consequently, the Board does not publish its opinions, orders, and other final actions imposing sanctions before the SEC has ordered that the stay be dissolved or the opportunity for SEC review has passed.  In addition, because of the stay, the effective date of the sanctions imposed by the Board is different from the date of the Board action imposing the sanctions.

Office of the Hearing Officer

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RespondentCountryDate of Board ActionEffective Date of SanctionsRelated SEC Actions
Mark E. Laccetti, CPAPDF DocumentUnited StatesJan. 26, 2015Oct. 21, 2016
Chr. Mortensen - Revisionsfirma, statsautoriseret revisionsinteressentskabPDF DocumentDenmarkJan. 12, 2016March 22, 2016
David W. DubePDF DocumentUnited StatesNov. 30, 2015Jan. 12, 2016
Joseph Troche, CPAPDF DocumentUnited StatesMarch 6, 2015April 16, 2015
Ron Freund, CPAPDF DocumentIsraelJan. 26, 2015March 23, 2015
P.S. Yap & AssociatesPDF DocumentMalaysiaMay 8, 2014June 18, 2014
Stan Jeong-Ha Lee and Stan J.H. Lee, CPAPDF DocumentUnited StatesJune 19, 2013July 30, 2013
S.W. Hatfield, CPA and Scott W. Hatfield, CPAPDF DocumentUnited StatesFeb. 8, 2012July 11, 2013
Eric C. Yartz, P.C.PDF DocumentUnited StatesMay 7, 2013June 18, 2013
Kenneth J. McBridePDF DocumentUnited StatesMay 7, 2013June 18, 2013
Buckno Lisicky & Company, P.C.PDF DocumentUnited StatesJan. 9, 2012Feb. 22, 2012
Paul GaynesPDF DocumentUnited StatesJan. 3, 2012Feb. 15, 2012
R.E. Bassie & Co. and R. Everett Bassie, CPAPDF DocumentUnited StatesOct. 6, 2010Jan. 10, 2012
Cordovano and Honeck LLP and Samuel D. Cordovano, CPAPDF DocumentUnited StatesAug. 29, 2011Oct. 12, 2011
Davis Accounting Group, P.C. and Edwin R. Davis, Jr., CPAPDF DocumentUnited StatesMarch 29, 2011June 14, 2011
Larry O'Donnell, CPA, P.C. and Larry O'Donnell, CPAPDF DocumentUnited StatesOct. 19, 2010Dec. 14, 2010
Gately & Associates, LLC and James P. Gately, CPAPDF DocumentUnited StatesJune 4, 2009Oct. 22, 2010