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1
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SEC ADMINISTRATIVE PROCEEDING
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EXTRACTED KEY WORDS
COMMISSION PROCEEDING SANCTION FINDINGS SECURITIES ACCOUNTANT PRACTICE EXCHANGE PURSUANT PERMANENTLY ENJOINS VIOLATING UNITED STATES ADMINISTRATIVE PROCEEDING MICHAEL GOLDBERG FINDINGS SET JURISDICTION HAPPINESS COURT JUDGEMENT IMPOSING ENTRY ADMITS PARAGRAPHS YORK CHIEF FINANCIAL OFFICER PREPARING ANNUAL FINANCIAL STATEMENTS COMPLAINT DISTRICT |
UNITED STATES OF AMERICA
Before the
SECURITIES AND EXCHANGE COMMISSION
Securities and Exchange Act of 1934
Release No. 41952 / September 30, 1999
Accounting and Auditing Enforcement
Release No. 1189 / September 30, 1999
Administrative Proceeding
File No. 3-10057
In the Matter of
ORDER INSTITUTING
PROCEEDINGS AND IMPOSING
MICHAEL GOLDBERG, CPA, A SANCTION PURSUANT TO
RULE 102(e) OF THE
COMMISSION'S
Respondent. RULES OF PRACTICE
I.
The Securities and Exchange Commission ("Commission") deems it
appropriate and in the public interest that public administrative
proceedings be, and hereby are, instituted against Michael Goldberg
("Goldberg") pursuant to Rule 102(e)(3)(i)(A) of the Commission's
Rules of Practice.
II.
In anticipation of the institution of this administrative proceeding,
Goldberg has submitted an Offer of Settlement ("Offer"), which the
Commission, after due consideration, 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,
Goldberg consents to the issuance of this Order Instituting
Proceedings And Imposing A Sanction Pursuant To Rule 102(e) Of The
Commission's Rules Of Practice ("Order") and to the entry of the
findings and imposition of the remedial sanction set forth below,
provided that Goldberg neither admits nor denies the findings set
forth herein, except as to jurisdiction and the findings set forth in
Paragraphs III.A.2. below, which Goldberg admits.
SNIPPETS:
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