UNITED STATES OF AMERICA
before the
SECURITIES AND EXCHANGE COMMISSION
SECURITIES EXCHANGE ACT OF 1934
Release No. 48571 / September 30, 2003
ACCOUNTING AND AUDITING ENFORCEMENT
Release No. 1881 / September 30, 2003
ADMINISTRATIVE PROCEEDING
File No. 3-11285
_________________________________________________________________
In the Matter of
SCOTT MILLER, 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 and in the public interest to institute public
administrative proceedings against Scott Miller pursuant to Rule
102(e)(3)(i) of the Commission's Rules of Practice, and such
proceedings are hereby instituted.
II.
In anticipation of the institution of these proceedings, Miller 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.3 below, which are admitted,
Miller 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"),
SNIPPETS:
SECURITIES AND EXCHANGE COMMISSION
SCOTT MILLER, CPA,
ORDER INSTITUTING ADMINISTRATIVE PROCEEDINGS PURSUANT TO RULE 102
OF THE COMMISSION'S RULES OF PRACTICE, MAKING FINDINGS, AND IMPOSING REMEDIAL SANCTIONS
The Securities and Exchange Commission deems it appropriate and in the public interest to
Solely for the purpose of these proceedings and any other proceedings brought by or on behalf
's Rules of Practice, Making Findings, and Imposing Remedial Sanctions, as set forth below.
Miller served as Chief Accounting Officer and Senior Vice President of Finance of
PurchasePro was, at all relevant times, a Nevada corporation with its principal place of
PurchasePro provided Internet business-to-business electronic-commerce software and services.
At all relevant times, PurchasePro's common stock was registered with the Commission pursuant
On September 24, 2003, a final judgment was entered against Miller in the civil action
The final judgment, among other things, permanently enjoined him from future violations of
The Commission's complaint in the civil action alleged, among other things, that Miller
permanently enjoined by any court of competent jurisdiction, by reason of his or her
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