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1
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SEC ADMINISTRATIVE PROCEEDING
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EXTRACTED KEY WORDS
COMMISSION MICRO SECURITIES EXCHANGE PRACTICE ACT ACCOUNTANT MICRO WAREHOUSE FINANCIAL STATEMENTS INSTITUTING PURSUANT JUDGEMENT CONNECTION COMPLAINT MATERIALLY FALSE VIOLATING MISLEADING ENJOINS THEREUNDER ALLEGES SCHEME FORM S-3 ADMINISTRATIVE PROCEEDINGS SETTLEMENT ADMITTING FINDINGS JURISDICTION OFFICER MARKETER |
UNITED STATES OF AMERICA
Before the
SECURITIES AND EXCHANGE COMMISSION
SECURITIES EXCHANGE ACT OF 1934
Release No. 42901 / June 6, 2000
ACCOUNTING AND AUDITING ENFORCEMENT
Release No. 1267 / June 6, 2000
ADMINISTRATIVE PROCEEDING
File No. 3-10217
_________________________________________________________________
In the Matter of
ERIC P. FURMAN, CPA
Respondent.
_________________________________________________________________
ORDER INSTITUTING PUBLIC
PROCEEDINGS AND OPINION
AND ORDER PURSUANT TO RULE
102(e) OF THE COMMISSION'S
RULES OF PRACTICE
I.
The Securities and Exchange Commission ("Commission") deems it
appropriate that public administrative proceedings be, and hereby are,
instituted against Eric P. Furman ("Furman"), a certified public
accountant, pursuant to Rule 102(e)(3) of the Commission's Rules of
Practice.
II.
In anticipation of the institution of these public administrative
proceedings, Furman has submitted an Offer of Settlement which the
Commission has determined to accept. Solely for the purposes of these
proceedings and any other proceedings brought by or on behalf of the
Commission or to which the Commission is a party, and without
admitting or denying the findings, except that he admits to the
Commission's finding that a Final Judgment of Permanent Injunction
("Final Judgment") has been entered against him as set forth in
Section III.C. below, and also admits the jurisdiction of the
Commission over himself and over the subject matter of this
proceeding, Furman consents to the entry of this Order Instituting
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