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1
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SEC ADMINISTRATIVE PROCEEDING
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EXTRACTED KEY WORDS
COMMISSION EXCHANGE ACT PRACTICE RESPONDENT CUC SECURITIES EXCHANGE ACT PURSUANT ADMINISTRATIVE PROCEEDINGS ACCOUNTING CERTIFIED PUBLIC ACCOUNTANT ENTRIES RESERVE COMP-U-CARD ACCOUNTS OPERATING INCOME MAKING FINDINGS MEMBERSHIP MANAGEMENT CANCELLATION RESERVE MERGER RESERVES CUC CONTROLLER HANDWRITTEN INSTRUCTIONS FISCAL YEAR-END STEVEN SPEAKS IMPOSING SANCTIONS COMP-U-CARD DIVISION BALANCE SHEET OPERATING EXPENSE THEREUNDER |
UNITED STATES OF AMERICA
Before the
SECURITIES AND EXCHANGE COMMISSION
SECURITIES EXCHANGE ACT OF 1934
Release No. 42935 / June 14, 2000
ACCOUNTING AND AUDITING ENFORCEMENT
Release No. 1274 / June 14, 2000
ADMINISTRATIVE PROCEEDING
File No. 3-10227
_________________________________________________________________
In the Matter of
STEVEN SPEAKS, C.P.A.,
Respondent.
_________________________________________________________________
ORDER INSTITUTING PUBLIC
ADMINISTRATIVE PROCEEDINGS
PURSUANT TO SECTION 21C OF THE
SECURITIES EXCHANGE ACT OF 1934,
AND RULE 102(e) OF THE COMMISSION'S
RULES OF PRACTICE, MAKING FINDINGS,
AND IMPOSING SANCTIONS AND
CEASE-AND-DESIST ORDER
I.
The Securities and Exchange Commission ("Commission") deems it
appropriate to institute public administrative proceedings pursuant to
Section 21C of the Securities Exchange Act of 1934 ("Exchange Act")
and Rule 102(e) of the Commission's Rules of Practice^ against Steven
Speaks ("Speaks" or "Respondent"), a certified public accountant.
II.
In anticipation of the institution of these administrative
proceedings, Speaks has submitted an 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,
without admitting or denying the findings set forth below, except as
to jurisdiction of the Commission over him and over the subject matter
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