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1
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SEC ADMINISTRATIVE PROCEEDING
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EXTRACTED KEY WORDS
COMMISSION FIEDELMAN NORTH FACE PRACTICE AUDIT PARTNER WORKING PAPERS RESPONDENT BARTER TRANSACTION ACCOUNTANT REVIEW FINANCIAL STATEMENTS ADJUSTMENT TRADE CREDIT RECOGNITION LICENSE INCOME TRADE CREDIT PORTION DOCUMENTING STANDARDS CPA INSTITUTING FINDINGS PURSUANT DELOITTE PROFIT MARGIN PROPOSED ADJUSTMENT PREPARATION FIELD WORK EQUIVALENT ORGANIZATION |
United States of America
before the
Securities and Exchange Commission
Securities Exchange Act of 1934
Release No. 48578 / October 1, 2003
Accounting and Auditing Enforcement
Release No. 1884 / October 1, 2003
Administrative Proceeding
File No. 3-11290
_________________________________________________________________
In the Matter of
RICHARD FIEDELMAN, CPA,
Respondent.
_________________________________________________________________
ORDER INSTITUTING ADMINISTRATIVE 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 that public administrative proceedings be, and hereby are,
instituted against Richard Fiedelman, CPA, ("Respondent" or
"Fiedelman") pursuant to Rule 102(e)(1)(ii) 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, and the findings contained in Section III.3below, which
are admitted, Respondent consents to the entry of this Order
Instituting Administrative Proceedings Pursuant to Rule 102(e) of the
Commission's Rules of Practice, Making Findings, and Imposing Remedial
Sanctions ("Order"), as set forth below.
SNIPPETS:
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