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

 

 

Mark E. Laccetti, CPAhttps://pcaobus.org/Enforcement/Adjudicated/Documents/105-2009-007-Laccetti.pdfMark E. Laccetti, CPAUnited States<p><a href="/Enforcement/Adjudicated/Documents/Laccetti-SEC-34-83659.pdf" target="_blank">SEC Action (7/17/18)</a></p> <p><a href="/Enforcement/Adjudicated/Documents/Laccetti-Court-Order.pdf" target="_blank">Court Action (3/23/2018)</a></p> <p><a href="/Enforcement/Adjudicated/Documents/Laccetti-SEC-34-79138.pdf" target="_blank">SEC Action (10/21/2016</a>)</p> <p><a href="/Enforcement/Adjudicated/Documents/Laccetti-SEC-34-78764.pdf" target="_blank">SEC Action (9/02/2016)</a></p>1/26/2015 5:00:00 AM7/17/2018 4:00:00 AM
S. Brent Farhang, CPAhttps://pcaobus.org/Enforcement/Adjudicated/Documents/105-2016-001-Farhang.pdfS. Brent Farhang, CPAUnited States6/21/2018 4:00:00 AM<a href="/Enforcement/Adjudicated/Documents/Farhang-SEC-83494.pdf" target="_blank">SEC Action (06/21/2018)</a>3/16/2017 4:00:00 AM
Melissa K. Koeppel, CPAhttps://pcaobus.org/Enforcement/Adjudicated/Documents/105-2011-007-Koeppel.pdfMelissa K. Koeppel, CPAUnited States2/27/2018 5:00:00 AM12/29/2017 5:00:00 AM
George W. Stewart, Jr., CPAhttps://pcaobus.org/Enforcement/Adjudicated/Documents/105-20158-016-Stewart.pdfGeorge W. Stewart, Jr., CPAUnited States2/8/2018 5:00:00 AM12/15/2017 5:00:00 AM
Michael Freddyhttps://pcaobus.org/Enforcement/Adjudicated/Documents/105-2017-001-Freddy.pdfMichael FreddyIndonesia1/23/2018 5:00:00 AM11/2/2017 4:00:00 AM
Kabani & Co., Inc.; Hamid Kabani, CPA; Michael Deutchman, CPA; and Karim Khan Muhammad, CPAhttps://pcaobus.org/Enforcement/Adjudicated/Documents/105-2012-002-Kabani.pdfKabani & Co., Inc.; Hamid Kabani, CPA; Michael Deutchman, CPA; and Karim Khan Muhammad, CPAUnited States3/10/2017 5:00:00 AM<p><a href="/Enforcement/Adjudicated/Documents/Kabani-SEC-34-80201.pdf" target="_blank">SEC Action (3/10/2017)</a></p> <p><a href="/Enforcement/Adjudicated/Documents/Kabani-SEC-76266.pdf">SEC Action (10/26/2015)</a></p>1/22/2015 5:00:00 AM
Gale Moore, CPAhttps://pcaobus.org/Enforcement/Adjudicated/Documents/105-2012-004-Moore.pdfGale Moore, CPAUnited States10/17/2016 4:00:00 AM8/23/2016 4:00:00 AM
Monte C. Waldman CPAhttps://pcaobus.org/Enforcement/Adjudicated/Documents/105-2015-013-Waldman.pdfMonte C. Waldman CPAUnited States9/13/2016 4:00:00 AM8/4/2016 4:00:00 AM
Chr. Mortensen - Revisionsfirma, statsautoriseret revisionsinteressentskabhttps://pcaobus.org/Enforcement/Adjudicated/Documents/105-2015-008-Mortensen.pdfChr. Mortensen - Revisionsfirma, statsautoriseret revisionsinteressentskabDenmark3/22/2016 4:00:00 AM1/12/2016 5:00:00 AM
David W. Dubehttps://pcaobus.org/Enforcement/Adjudicated/Documents/Dube.pdfDavid W. DubeUnited States1/12/2016 5:00:00 AM11/30/2015 5:00:00 AM
Joseph Troche, CPAhttps://pcaobus.org/Enforcement/Adjudicated/Documents/Troche.pdfJoseph Troche, CPAUnited States4/16/2015 4:00:00 AM3/6/2015 5:00:00 AM
Ron Freund, CPAhttps://pcaobus.org/Enforcement/Adjudicated/Documents/Freund.pdfRon Freund, CPAIsrael3/23/2015 4:00:00 AM1/26/2015 5:00:00 AM
P.S. Yap & Associateshttps://pcaobus.org/Enforcement/Adjudicated/Documents/Yap.pdfP.S. Yap & AssociatesMalaysia6/18/2014 4:00:00 AM5/8/2014 4:00:00 AM
Stan Jeong-Ha Lee and Stan J.H. Lee, CPAhttps://pcaobus.org/Enforcement/Adjudicated/Documents/Lee.pdfStan Jeong-Ha Lee and Stan J.H. Lee, CPAUnited States7/30/2013 4:00:00 AM6/19/2013 4:00:00 AM
S.W. Hatfield, CPA and Scott W. Hatfield, CPAhttps://pcaobus.org/Enforcement/Adjudicated/Documents/S.W._Hatfield.pdfS.W. Hatfield, CPA and Scott W. Hatfield, CPAUnited States7/11/2013 4:00:00 AM<p><a href="/Enforcement/Adjudicated/Documents/Hatfield_SEC_69976.pdf" target="_blank">SEC Action (7/11/2013)</a></p> <p><a href="/Enforcement/Adjudicated/Documents/Hatfield_SEC_69930.pdf" target="_blank">SEC Action (7/3/2013)</a></p>2/8/2012 5:00:00 AM
Eric C. Yartz, P.C.https://pcaobus.org/Enforcement/Adjudicated/Documents/Eric_C_Yartz.pdfEric C. Yartz, P.C.United States6/18/2013 4:00:00 AM5/7/2013 4:00:00 AM
Kenneth J. McBridehttps://pcaobus.org/Enforcement/Adjudicated/Documents/Kenneth_J_McBride.pdfKenneth J. McBrideUnited States6/18/2013 4:00:00 AM5/7/2013 4:00:00 AM
Buckno Lisicky & Company, P.C.https://pcaobus.org/Enforcement/Adjudicated/Documents/Buckno.pdfBuckno Lisicky & Company, P.C.United States2/22/2012 5:00:00 AM1/9/2012 5:00:00 AM
Paul Gayneshttps://pcaobus.org/Enforcement/Adjudicated/Documents/Paul_Gaynes.pdfPaul GaynesUnited States2/15/2012 5:00:00 AM1/3/2012 5:00:00 AM
R.E. Bassie & Co. and R. Everett Bassie, CPAhttps://pcaobus.org/Enforcement/Adjudicated/Documents/Bassie.pdfR.E. Bassie & Co. and R. Everett Bassie, CPAUnited States1/10/2012 5:00:00 AM<p><a href="/Enforcement/Adjudicated/Documents/Bassie_SEC.pdf" target="_blank">SEC Action (1/10/2012)</a></p>10/6/2010 4:00:00 AM
Cordovano and Honeck LLP and Samuel D. Cordovano, CPAhttps://pcaobus.org/Enforcement/Adjudicated/Documents/Cordovano_and_Honeck.pdfCordovano and Honeck LLP and Samuel D. Cordovano, CPAUnited States10/12/2011 4:00:00 AM8/29/2011 4:00:00 AM
Davis Accounting Group, P.C. and Edwin R. Davis, Jr., CPAhttps://pcaobus.org/Enforcement/Adjudicated/Documents/Davis.pdfDavis Accounting Group, P.C. and Edwin R. Davis, Jr., CPAUnited States6/14/2011 4:00:00 AM<p><a href="/Enforcement/Adjudicated/Documents/Davis_SEC_34-65581.pdf" target="_blank">SEC Action (10/18/2011)</a></p> <p><a href="/Enforcement/Adjudicated/Documents/Davis_SEC_3-14370.pdf" target="_blank">SEC Action (6/14/2011)</a></p>3/29/2011 4:00:00 AM
Larry O'Donnell, CPA, P.C. and Larry O'Donnell, CPAhttps://pcaobus.org/Enforcement/Adjudicated/Documents/Larry_O_Donnell.pdfLarry O'Donnell, CPA, P.C. and Larry O'Donnell, CPAUnited States12/14/2010 5:00:00 AM10/19/2010 4:00:00 AM
Gately & Associates, LLC and James P. Gately, CPAhttps://pcaobus.org/Enforcement/Adjudicated/Documents/Gately.pdfGately & Associates, LLC and James P. Gately, CPAUnited States10/22/2010 4:00:00 AM<p><a href="/Enforcement/Adjudicated/Documents/Gately_2010-10-22_Exchange_Act_Release_63167.pdf" target="_blank">SEC Action (10/22/2010)</a></p> <p><a href="/Enforcement/Adjudicated/Documents/Gately_2010-08-05_Exchange_Act_Release_62656.pdf" target="_blank">SEC Action (8/5/2010)</a></p> <p><a href="/Enforcement/Adjudicated/Documents/Gately_2009-10-23_SEC_Order.pdf" target="_blank">SEC Action (10/23/2009)</a></p>6/4/2009 4:00:00 AM