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1
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SEC ADMINISTRATIVE PROCEEDING
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EXTRACTED KEY WORDS
FONTAINE PRACTICE ACCOUNTANT PROCEEDING KNOWLEDGEWARE REPORTS EXCHANGE REVIEW SECURITIES INSTITUTING PURSUANT FINDINGS FINANCIAL STATEMENTS EXCHANGE ACT IMPOSING SANCTION SUBMITTING FOREGOING FACTS INDEPENDENT ACCOUNTANT JUDGEMENT PERMANENTLY ENJOINS FIRM ADMINISTRATIVE PROCEEDINGS JURISDICTION ENTRY FONTAINE CONSENTS GEORGIA SCHEME REVENUE |
UNITED STATES OF AMERICA
Before the
SECURITIES AND EXCHANGE COMMISSION
Securities and Exchange Act of 1934
Release No. 42045 / October 21, 1999
Accounting and Auditing Enforcement Release No. 1194
Administrative Proceeding
File No. 3-10083
In the Matter of
ORDER INSTITUTING PUBLIC
PROCEEDINGS AND IMPOSING
Lee R. Fontaine, CPA A SANCTION PURSUANT TO
RULE 102(e) OF THE
COMMISSION'S RULES OF PRACTICE
Respondent.
I.
The Securities and Exchange Commission ("Commission") deems it
appropriate and in the public interest that public administrative
proceedings be, and hereby are, instituted pursuant to Rule
102(e)(3)(i)(A) of the Commission's Rules of Practice against Lee R.
Fontaine ("Fontaine").
II.
In anticipation of the institution of these administrative
proceedings, Fontaine has submitted an Offer of Settlement ("Offer"),
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 without
admitting or denying the findings contained herein, except as to the
Commission's findings of jurisdiction over him and the subject matter
of this proceeding and of the entry of the injunction set forth in
paragraph III.D below, which Fontaine admits, Fontaine consents to the
issuance of this Order Instituting Public 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 the imposition of
relief set forth below.
III.
FINDINGS
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