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1
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SEC ADMINISTRATIVE PROCEEDING
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EXTRACTED KEY WORDS
PRACTICES AUDIT FINANCIAL STATEMENTS COMMISSION MISSTATEMENTS WASTE MANAGEMENT PARTNER ENGAGEMENT TEAM FIRM PAJES AUDIT REPORT AUDITING ALLGYER PURSUANT INCOME EXCHANGE ACT ADMINISTRATIVE PROCEEDINGS PRIOR PERIOD ARTHUR ANDERSEN LLP OPERATING EXPENSES UNQUALIFIED AUDIT REPORT GAAP UNITED STATES SANCTIONS PURSUANT RESPONSIBILITIES SECURITIES EXCHANGE ACT AUDIT COMMITTEE MANAGING PARTNER RESTATEMENT |
UNITED STATES OF AMERICA
Before The
SECURITIES AND EXCHANGE COMMISSION
SECURITIES EXCHANGE ACT OF 1934
Release No. 44444 / June 19, 2001
ACCOUNTING AND AUDITING ENFORCEMENT
Release No. 1405 / June 19, 2001
ADMINISTRATIVE PROCEEDING
File No. 3-10513
_________________________________________________________________
In the Matter of
ARTHUR ANDERSEN LLP
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 Arthur Andersen LLP
("Andersen," the "Firm" or "Respondent") pursuant to paragraphs (1)
and (3) of Rule 102(e) of the Commission's Rules of Practice (17
C.F.R. § 201.102(e)(1) and (3)) ("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 prior to a hearing and without admitting or denying the
Commission's findings contained herein, except for the jurisdiction of
the Commission over it and over the subject matter of these
proceedings, which Respondent admits, Respondent consents to the entry
of the findings and the imposition of the remedial sanctions set forth
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