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1
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SEC ADMINISTRATIVE PROCEEDING
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EXTRACTED KEY WORDS
COMMISSION SECURITIES GAS FINANCIAL STATEMENTS OIL PRACTICE VIOLATION EXCHANGE COMMISSION SECURITIES ACT ENGAGEMENTS REPORTS RECORDING PATENTS UNITED STATES ACCOUNTING MATTER KURT FINDINGS IMPOSING PURSUANT ACCORDANCE AUDIT GAAP MONEY ORDER CPA ORDER INSTITUTING PROCEEDINGS CEASE-AND-DESIST ORDER IMPOSING SANCTIONS PURSUANT PARAGRAPH |
UNITED STATES OF AMERICA
Before the
SECURITIES AND EXCHANGE COMMISSION
SECURITIES ACT OF 1933
Release No. 8122 / August 16, 2002
ACCOUNTING AND AUDITING ENFORCEMENT
Release No. 1615 / August 16, 2002
ADMINISTRATIVE PROCEEDING
File No. 3-10867
_________________________________________________________________
In the Matter of
KURT D. SALIGER, CPA,
Respondent.
_________________________________________________________________
ORDER INSTITUTING PROCEEDINGS, MAKING FINDINGS AND IMPOSING
CEASE-AND-DESIST ORDER, AND IMPOSING SANCTIONS PURSUANT TO RULE 102(e)
OF THE COMMISSION'S RULES OF PRACTICE
I.
The Securities and Exchange Commission (the "Commission") deems it
appropriate that cease-and-desist proceedings pursuant to Section 8A
of the Securities Act of 1933 ("Securities Act") and Rule
102(e)(1)(ii) and (iii) of the Commission's Rules of Practice against
Kurt D. Saliger ("Saliger") be instituted.
II.
In anticipation of these proceedings, Saliger submitted an Offer of
Settlement ("Offer"), which the Commission has determined to accept.
Solely for the purpose of these proceedings and any other proceeding
brought by or on behalf of the Commission or in which the Commission
is a party, Saliger consents to the entry of this Order Instituting
Proceedings, Making Findings and Imposing Cease-and-Desist Order, and
Imposing Sanctions Pursuant to Rule 102(e) of the Commission's Rules
of Practice ("Order") without admitting or denying the findings set
forth in this Order, except that Saliger admits the jurisdiction of
the Commission over him and over the subject matter of these
proceedings and the matters described in paragraph III.A. of this
Order.
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