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1
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SEC ADMINISTRATIVE PROCEEDING
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EXTRACTED KEY WORDS
KEARNEY PRACTICE EXCHANGE ACT CUC PURSUANT SECURITIES ACCOUNTANT INSTITUTING REVIEW KEVIN RESPONDENT FINDINGS FINANCIAL REPORTING MEMBER VIOLATIONS MATTER COMPLAINT FIRM INDEPENDENT ACCOUNTANT UNITED STATES ADMINISTRATIVE PROCEEDINGS CPA MAKING FINDINGS REMEDIAL SANCTIONS CERTIFIED PUBLIC ACCOUNTANT ADMITTING ACCORDANCE REGISTERED PURSUANT CENDANT |
UNITED STATES OF AMERICA
Before the
SECURITIES AND EXCHANGE COMMISSION
SECURITIES EXCHANGE ACT OF 1934
Release No. 43034 / July 13, 2000
ACCOUNTING AND AUDITING ENFORCEMENT
Release No. 1284 / July 13, 2000
ADMINISTRATIVE PROCEEDING
File No. 3-10251
_________________________________________________________________
In the Matter of
KEVIN T. KEARNEY, CPA,
Respondent.
_________________________________________________________________
ORDER INSTITUTING PROCEEDINGS
PURSUANT TO RULE 102(e) OF THE
COMMISSION'S RULES OF PRACTICE,
MAKING FINDINGS, AND IMPOSING
REMEDIAL SANCTIONS
I.
The Securities and Exchange Commission ("Commission") deems it
appropriate to institute public administrative proceedings pursuant to
Rule 102(e) of the Commission's Rules of Practice^ against Kevin T.
Kearney ("Respondent" or "Kearney"), a certified public accountant.
II.
In anticipation of the institution of these administrative
proceedings, Kearney has submitted an Offer of Settlement ("Offer")
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 in which the Commission is a party,
without admitting or denying the findings set forth below, except as
to jurisdiction of the Commission over him and over the subject matter
of these proceedings, which Respondent admits, Respondent consents to
the entry of this Order Instituting Proceedings Pursuant to Rule
102(e) of the Commission's Rules of Practice, Making Findings, and
Imposing Remedial Sanctions ("Order") set forth below.
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