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1
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SEC ADMINISTRATIVE PROCEEDING
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EXTRACTED KEY WORDS
CERCAVSCHI PRACTICE ACT SECURITIES EXCHANGE ACT ACCOUNTANT PURSUANT WASTE MANAGEMENT REVIEW MATTER ARTHUR ANDERSEN LLP MEMBER FIRM RESPONDENT FINDINGS ADMITTING ENTRY AUDIT FINANCIAL STATEMENTS COMPLAINT DISTRICT VIOLATING MISLEADING AUDIT REPORTS PERMANENTLY ENJOINING UNITED STATES ADMINISTRATIVE PROCEEDINGS CPA CERCAVSCHI CONSENTS PARTNER |
UNITED STATES OF AMERICA
Before The
SECURITIES AND EXCHANGE COMMISSION
SECURITIES ACT OF 1933
Release No. 7988 / June 19, 2001
SECURITIES EXCHANGE ACT OF 1934
Release No. 44447 / /June 19, 2001
ACCOUNTING AND AUDITING ENFORCEMENT
Release No. 1408 / June 19, 2001
ADMINISTRATIVE PROCEEDING
File No. 3-10516
_________________________________________________________________
In the Matter of
WALTER CERCAVSCHI, 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 to institute public
administrative proceedings against Respondent Walter Cercavschi
("Cercavschi" or "Respondent") pursuant to paragraph (3) of Rule
102(e) of the Commission's Rules of Practice (17 C.F.R.§ 201.102(e)).
II.
In anticipation of the institution of these proceedings, Cercavschi
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
to which the Commission is a party, and without admitting or denying
the findings, except as to the Commission's jurisdiction over the
subject matter of these proceedings and as to the entry of the
injunction set forth in Section III, which are admitted, Cercavschi
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