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1
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SEC ADMINISTRATIVE PROCEEDING
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EXTRACTED KEY WORDS
COMMISSION EXCESS RESERVES REPORT EXCHANGE ACT SUKENIK HEALTH CARE NMC RELEVANT PERIOD ACCOUNTING VIOLATION SECURITIES EXCHANGE ACT HEALTH CARE GROUP EARNINGS GROWTH RATE MATTER FINDINGS SETTLEMENT PURSUANT PRINCIPLES INCOME AUDITING ENFORCEMENT PURPOSE CONSENTS CONSOLIDATED FINANCIAL STATEMENTS FINANCIAL STATEMENTS SENIOR MANAGEMENT THEREUNDER CAUSING FUTURE VIOLATION |
UNITED STATES OF AMERICA
Before the
SECURITIES AND EXCHANGE COMMISSION
SECURITIES EXCHANGE ACT OF 1934
Release No. 47597 / March 28, 2003
ACCOUNTING AND AUDITING ENFORCEMENT
Release No. 1746 / March 28, 2003
ADMINISTRATIVE PROCEEDING
File No. 3-9793
_________________________________________________________________
In the Matter of
J.P. Bolduc, Brian J. Smith, C.P.A.,
Richard N. Sukenik, C.P.A., Philip J.
Ryan III, Constantine L. Hampers,
A. Miles Nogelo, and Robert W.
Armstrong III, C.P.A.,
Respondents.
_________________________________________________________________
ORDER MAKING FINDINGS AND
IMPOSING CEASE-AND-DESIST
ORDER AGAINST RICHARD N.
SUKENIK, C.P.A.
I.
The Securities and Exchange Commission ("Commission") deems it
appropriate to accept the Offer of Settlement ("Offer") submitted by
Richard N. Sukenik, C.P.A. ("Sukenik"), pursuant to Rule 240(a) of the
Rules of Practice of the Commission, 17 C.F.R. § 201.240(a), for the
purpose of settlement of this public administrative and
cease-and-desist proceedings instituted by the Commission against him
on December 22, 1998, pursuant to Section 21C of the Securities
Exchange Act of 1934 ("Exchange Act") and Rule 102(e) of the
Commission's Rules of Practice.
II.
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 any of the findings
contained herein, except as to the jurisdiction of the Commission over
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