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SEC v JERRY M. WALKER, CPA Click to find out why . . .



Keywords & Phrases
CaseNo: 34-42022, Defendant: Jerry M. Walker, CPA, Plaintiff: SEC, UniqueCaseRef: SEC>34-42022, Commission, Walker, Practice, Accountant, Complaint Alleges, Exchange Act, Proceeding, Unison, Review, Adjustments, Pursuant, Securities, Financial Statements, Jerry, Report, Net Income, United States, Hereby, Settlement, Healthcare Corporation, Preparation, District Court, Violating, Administrative Proceeding, Submitting, Findings, Entry, Respondent, Request, Arizona , ContentID: 120245641

Case Documents
1 1999-10-18 SEC ADMINISTRATIVE PROCEEDING
[ see first page and extracted highlights below  ] ItemID: 112380
5 pages
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Total Documents: 1 document , 5 pages
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1 . SEC ADMINISTRATIVE PROCEEDING

EXTRACTED KEY WORDS
WALKER
PRACTICE
ACCOUNTANT
COMPLAINT ALLEGES
EXCHANGE ACT
PROCEEDING
UNISON
REVIEW
ADJUSTMENTS
PURSUANT
SECURITIES
FINANCIAL STATEMENTS
JERRY
REPORT
NET INCOME
UNITED STATES
HEREBY
SETTLEMENT
HEALTHCARE CORPORATION
PREPARATION
DISTRICT COURT
VIOLATING
ADMINISTRATIVE PROCEEDING
SUBMITTING
FINDINGS
ENTRY
RESPONDENT
REQUEST
ARIZONA
UNITED STATES OF AMERICA
Before the
SECURITIES AND EXCHANGE COMMISSION

   Securities Exchange Act of 1934
   Release No. 42022 / October 18, 1999

   Accounting and Auditing Enforcement
   Release No. 1191 / October 18, 1999

   Administrative Proceeding
   File No. 3-10078
______________________________

    In the Matter of           ORDER INSTITUTING PUBLIC
                               PROCEEDINGS AND OPINION AND
    JERRY M. WALKER, CPA,      ORDER PURSUANT TO RULE 102(e)
                               OF THE COMMISSION'S
       Respondent.             RULES OF PRACTICE
_____________________________

   I.

   The Securities and Exchange Commission deems it appropriate and in the
   public interest that public administrative proceedings be, and hereby
   are, instituted against Jerry M. Walker ("Walker") pursuant to Rule
   102(e) of the Commission's Rules of Practice.

   II.

   Walker has submitted an Offer of Settlement to the Commission in
   anticipation of the institution of this administrative proceeding. The
   Commission has determined that it is appropriate and in the public
   interest to accept Walker's Offer of Settlement. Solely for the
   purposes of this proceeding and any other proceeding brought by or on
   behalf of the Commission or in which the Commission is a party, and
   without admitting or denying the findings herein, except that Walker
   admits the jurisdiction of the Commission over him and over the
   subject matter of this proceeding, Walker consents to the entry of
   this Order Instituting Public Proceedings and Opinion and Order
   Pursuant to Rule 102(e) of the Commission's Rules of Practice (the
   "Order").

   Accordingly, IT IS ORDERED that proceedings pursuant to Rule 102(e) of
   the Commission's Rules of Practice be, and hereby are, instituted.

   III.

SNIPPETS:
  • SECURITIES AND EXCHANGE COMMISSION
  • The Securities and Exchange Commission deems it appropriate and in the public interest that
  • Walker has submitted an Offer of Settlement to the Commission in anticipation of the
  • Solely for the purposes of this proceeding and any other proceeding brought by or on behalf
  • Accordingly, IT IS ORDERED that proceedings pursuant to Rule 102of the Commission's Rules of
  • Respondent
  • During the relevant time period, Walker served as the CEO of Unison HealthCare Corporation,
  • Walker practiced before the Commission within the meaning of Rule 102of the Commission's
  • Unison, a Delaware corporation with principal executive offices in Scottsdale, Arizona, owned
  • Unison registered its securities with the Commission under Section 12of the Securities
  • The Commission filed an action in the United States District Court for the District of
  • The Commission's complaint alleges that Walker and Unison's controller created an unsupported
  • The complaint alleges that the unsupported adjustments to net income enabled Unison to
  • Violating Section 10of the Exchange Act and Rule 10b-5 thereunder;
  • Walker be, and hereby is, denied the privilege of appearing or practicing before the
  • Five years from the date of this Order, Walker may apply to the Commission by submitting an
  • The Commission's review of any request or application by Walker to resume appearing or
  •    |