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1
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SEC ADMINISTRATIVE PROCEEDING
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EXTRACTED KEY WORDS
COMMISSION SMITH MOBILE PRACTICE FINANCIAL STATEMENTS FRANCHISE RIGHTS AUDIT ACCOUNTANT OPINION EVIDENTIAL MATTER PROCEEDING REPORT ASSETS AUDITING PURSUANT RESPONDENT ACCORDANCE COMPETENT EVIDENCE OBTAINING REASONABLE BASIS MANAGEMENT SUFFICIENT COMPETENT EVIDENCE BUSINESS REPRESENTATIONS STANDARDS GAAS PROFESSIONAL CARE AUDITOR SUPPORT |
==========================================START OF PAGE 1======
UNITED STATES OF AMERICA
Before the
SECURITIES AND EXCHANGE COMMISSION
Securities Exchange Act of 1934
Release No. 37738 / September 27, 1996
Accounting and Auditing Enforcement
Release No. 828 / September 27, 1996
Administrative Proceeding
File No. 3-9108
-------------------------------
:
In the Matter of : ORDER INSTITUTING PUBLIC
: ADMINISTRATIVE PROCEEDINGS
FREDERICK W. SMITH, C.P.A., : AND OPINION AND ORDER PURSUANT
: TO RULE 102(e) OF THE
Respondent : COMMISSION'S RULES OF PRACTICE
:
:
-------------------------------
I.
The Commission deems it appropriate and in the public
interest to institute administrative proceedings against
Frederick W. Smith, C.P.A. ("Smith"), pursuant to Rule 102(e)(1)
of the Commission's Rules of Practice. 1/ Accordingly, IT IS
HEREBY ORDERED that said proceedings be, and hereby are,
instituted.
Simultaneously with the institution of these proceedings,
Smith has submitted an Offer of Settlement ("Offer") solely for
the purpose of this public administrative proceeding and any
other proceeding brought by or on behalf of the Commission or in
which the Commission is a party, prior to a hearing pursuant to
the Commission's Rules of Practice, 17 C.F.R. 201.100 et seq.
1/ Rule 102(e)(1), 17 C.F.R. 201.102(e)(1), of the
Commission's Rules of Practice provides in relevant part:
The Commission may deny, temporarily or permanently,
the privilege of appearing or practicing before it in
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