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1
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SEC ADMINISTRATIVE PROCEEDING
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EXTRACTED KEY WORDS
COMMISSION SECURITIES REPORTS OVERSTATEMENT ASSETS SALES INVENTORY NET INCOME FORMER CHIEF CAUSED VIOLATIONS CHIEF FINANCIAL OFFICER FIXED ASSETS CARDS PURSUANT REVENUE RESTATEMENT FINDINGS BOOKS ACCOUNTING RESPONDENT INSTITUTING CEASE-AND-DESIST PROCEEDINGS MISREPRESENTATIONS FILING FAILING MISLEADING LOANED MONEY COMMISSION FALSE CENTENNIAL TECHNOLOGIES |
UNITED STATES OF AMERICA
before the
SECURITIES AND EXCHANGE COMMISSION
SECURITIES ACT of 1933
Release No. 7897 / September 26, 2000
SECURITIES EXCHANGE ACT of 1934
Release No. 43345 / September 26, 2000
ACCOUNTING AND AUDITING ENFORCEMENT
Release No. 1311 / September 26, 2000
ADMINISTRATIVE PROCEEDING
File No. 3-10303
In the Matter of
CENTENNIAL TECHNOLOGIES, INC.,
Respondent.
ORDER INSTITUTING CEASE-
AND-DESIST PROCEEDINGS
PURSUANT TO SECTION 8A OF
THE SECURITIES ACT OF 1933
AND SECTION 21C OF THE
SECURITIES EXCHANGE ACT
OF 1934, MAKING FINDINGS
AND IMPOSING A CEASE-AND
DESIST ORDER
I.
The Securities and Exchange Commission ("Commission") deems it
appropriate that a public administrative proceeding be, and hereby is,
instituted pursuant to Section 8A of the Securities Act of 1933
("Securities Act") and Section 21C of the Securities Exchange Act of
1934 ("Exchange Act") against respondent Centennial Technologies, Inc.
("Centennial").
II.
In anticipation of the institution of these cease-and-desist
proceedings, Centennial has submittedan Offer of Settlement ("Offer")
which the Commission has determined to accept. Solely for the purpose
of these proceedings and any other proceedings 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 that the Respondent admits that the Commission has jurisdiction
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