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1
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SEC ADMINISTRATIVE PROCEEDING
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EXTRACTED KEY WORDS
GUZMAN PROCEEDING PRACTICE EXCHANGE SECURITIES ACCOUNTING PURSUANT SETTLEMENT FINDINGS AUDITS UNITED STATES EXCHANGE ACT ADMINISTRATIVE PROCEEDINGS HEREBY ROM ADMITTING CALIFORNIA FACTS GUZMAN CONSENTS ISSUANCE OPINION ENTRY IMPOSITION SANCTION FINANCIAL STATEMENTS ANW DISTRICT PERMANENT COMPLAINT |
UNITED STATES OF AMERICA
Before the
SECURITIES AND EXCHANGE COMMISSION
Securities Exchange Act of 1934
Release No. 37747 / September 30, 1996
Accounting and Auditing Enforcement
Release No. 831 / September 30, 1996
Administrative Proceedings
File No. 3-9115
)
In the Matter of ) ORDER INSTITUTING PROCEEDINGS
) AND OPINION AND ORDER
Rom N. De Guzman, CPA, ) PURSUANT TO RULE 102(e) OF
) THE COMMISSION'S RULES OF
Respondent. ) PRACTICE
I.
The Securities and Exchange Commission ("Commission")
deems it appropriate and in the public interest that public
administrative proceedings be, and they hereby are, instituted
pursuant to Rule 102(e) of the Commission's Rules of Practice
against Rom N. De Guzman, CPA ("De Guzman").
II.
In anticipation of the institution of this administrative
proceeding, De Guzman has submitted an Offer of Settlement which
the Commission has determined to accept. Solely for the purpose
of this proceeding and any other proceeding brought by or on
behalf of the Commission or to which the Commission is a party,
and prior to a hearing pursuant to the Commission's Rules of
Practice, 17 C.F.R. 201.1 et seq., and without admitting or
denying any findings set forth herein, except as to jurisdiction
SNIPPETS:
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