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1
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SEC ADMINISTRATIVE PROCEEDING
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EXTRACTED KEY WORDS
COMMISSION PRACTICE MISSTATEMENTS AUDIT FINANCIAL STATEMENTS WASTE ACCOUNTING REPORT NETTING GAIN RESPONDENT WASTE MANAGEMENT ADMINISTRATIVE PROCEEDINGS PARTNER ENGAGEMENT INCOME CONSULTING GAAP DISCLOSURE EXPENSES MATTER FINDINGS FIRM EXCHANGE INSTITUTING PURSUANT UNQUALIFIED AUDIT REPORT REVIEW PRIOR PERIOD MISSTATEMENTS |
UNITED STATES OF AMERICA
Before The
SECURITIES AND EXCHANGE COMMISSION
SECURITIES EXCHANGE ACT OF 1934
Release No. 44448 / June 19, 2001
ACCOUNTING AND AUDITING ENFORCEMENT
Release No. 1409 / June 19, 2001
ADMINISTRATIVE PROCEEDING
File No. 3-10517
_________________________________________________________________
In the Matter of
ROBERT G. KUTSENDA, CPA,
Respondent.
_________________________________________________________________
ORDER INSTITUTING PUBLIC
ADMINISTRATIVE PROCEEDINGS,
MAKING FINDINGS AND IMPOSING
REMEDIAL SANCTIONS PURSUANT TO
RULE 102(e) OF THE COMMISSION'S
RULES OF PRACTICE
I.
The Securities and Exchange Commission ("Commission") deems it
appropriate and in the public interest that public administrative
proceedings be, and hereby are, instituted against Robert G. Kutsenda
("Kutsenda" or "Respondent") pursuant to Rule 102(e) of the
Commission's Rules of Practice (17 C.F.R. § 201.102(e)(1)) ("Rule
102(e)").
II.
In anticipation of the institution of these administrative
proceedings, Respondent has submitted an Offer of Settlement
("Offer"), which the Commission has determined to accept. Solely for
the purpose of these proceedings, and any other proceeding brought by
or on behalf of the Commission or in which the Commission is a party,
and without admitting or denying the Commission's findings contained
herein, except for the jurisdiction of the Commission over him and
over the subject matter of these proceedings, which Respondent admits,
Respondent consents to the entry of the findings and the imposition of
SNIPPETS:
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