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SEC ADMINISTRATIVE PROCEEDING
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EXTRACTED KEY WORDS
RUZICKA CPB ACCOUNT PRACTICE AUDIT FINANCIAL STATEMENTS CUSTOMER REPORTS BROKER-DEALER FRITH SECURITIES INSTITUTING REVIEW RESPONDENT FIRM RESERVE NET CAPITAL DEFICIENCY EXCHANGE AUDITING OPINION PURSUANT ACCORDANCE SUBMITTING ILLINOIS PARTNERSHIP BUSINESS SUPPLEMENTARY REPORTS LIABILITIES INDEPENDENT ACCOUNTANT |
UNITED STATES OF AMERICA Before the SECURITIES AND EXCHANGE COMMISSION SECURITIES EXCHANGE ACT OF 1934 Release No. 41785 / August 24, 1999 ACCOUNTING AND AUDITING ENFORCEMENT Release No. 1155 / August 24, 1999 ADMINISTRATIVE PROCEEDING File No. 3-9984 In the Matter of CARL F. RUZICKA, CPA Respondent. ORDER INSTITUTING 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 and in the public interest that public administrative proceedings be instituted pursuant Rule 102(e) of the Commission's Rules of Practice against Carl F. Ruzicka (Ruzicka). Accordingly, it is ordered that proceedings pursuant to Rule 102(e) be, and they hereby are, instituted. II. In anticipation of the institution of these administrative proceedings, Ruzicka has submitted an Offer of Settlement, 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 to which the Commission is a party, and without admitting or denying the findings herein, except as to jurisdiction, which is admitted, Ruzicka consents to the entry of this Order Instituting Proceedings Pursuant to Rule 102(e) of the Commission's Rules of Practice (Order) and to the entry of the findings and imposition of remedial sanctions as set forth below. III. On the basis of this Order and the Offer of Settlement submitted by the Respondent, the Commission makes the following findingsSNIPPETS: |
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