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1
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SEC ADMINISTRATIVE PROCEEDING
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EXTRACTED KEY WORDS
ALLGYER PRACTICE ACT SECURITIES EXCHANGE ACT ACCOUNTANT PURSUANT ARTHUR ANDERSEN LLP WASTE MANAGEMENT REVIEW MATTER AUDIT FIRM RESPONDENT FINDINGS ADMITTING ENTRY PARTNER FINANCIAL STATEMENTS COMPLAINT DISTRICT VIOLATING PERMANENTLY ENJOINING MEMBER UNITED STATES ADMINISTRATIVE PROCEEDINGS ROBERT CPA ALLGYER CONSENTS |
UNITED STATES OF AMERICA
Before The
SECURITIES AND EXCHANGE COMMISSION
SECURITIES ACT OF 1933
Release No. 7986 / June 19, 2001
SECURITIES EXCHANGE ACT OF 1934
Release No. 44445 / June 19, 2001
ACCOUNTING AND AUDITING ENFORCEMENT
Release No. 1406 / June 19, 2001
ADMINISTRATIVE PROCEEDING
File No. 3-10515
_________________________________________________________________
In the Matter of
ROBERT E. ALLGYER, 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 Robert E. Allgyer
("Allgyer" 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, Allgyer 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, Allgyer consents to the
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