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1
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SEC ADMINISTRATIVE PROCEEDING
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EXTRACTED KEY WORDS
HCCA REPORT EXCHANGE ACT AUDIT COMMISSION REVIEW FINANCIAL STATEMENTS VIOLATIONS ASSETS RECORDING SECURITIES ACCOUNTING GAAP THEREUNDER AMENDMENT AUDIT OPINIONS CERTIFIED PUBLIC ACCOUNTANTS PRACTICE INSTITUTING PURSUANT STOCK IMPROPER ACCOUNTING RECOGNITION CONFORM RESPONDENT BASIS NEVADA DEPARTURE CREDITS GAAS |
UNITED STATES OF AMERICA
before the
SECURITIES AND EXCHANGE COMMISSION
SECURITIES EXCHANGE ACT OF 1934
Release No. 47473 / March 7, 2003
ACCOUNTING AND AUDITING ENFORCEMENT
Release No. 1733 / March 7, 2003
ADMINISTRATIVE PROCEEDING
File No. 3-11057
_________________________________________________________________
W. DALE McGHIE, CPA,
Respondent.
_________________________________________________________________
ORDER INSTITUTING PUBLIC ADMINISTRATIVE AND CEASE- AND-DESIST
PROCEEDINGS, PURSUANT TO SECTION 21C OF THE SECURITIES EXCHANGE ACT OF
1934 AND RULE 102(e) OF THE COMMISSION'S RULES OF PRACTICE, MAKING
FINDINGS, AND IMPOSING REMEDIAL SANCTIONS AND A CEASE-AND- DESIST
ORDER
I.
The Securities and Exchange Commission ("Commission") deems it
appropriate that public administrative and cease-and-desist
proceedings be, and hereby are, instituted against W. Dale McGhie, CPA
("Respondent" or "McGhie") pursuant to Section 21C of the Securities
Exchange Act of 1934 ("Exchange Act") and Rules 102(e)(1)(ii) and
(e)(1)(iii) of the Commission's Rules of Practice.
II.
In anticipation of the institution of these proceedings, Respondent
has submitted an Offer of Settlement (the "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 to which the Commission is a party, and without
admitting or denying the findings herein, except as to the
Commission's jurisdiction over him and the subject matter of these
proceedings. Respondent consents to the entry of this Order
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