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1
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SEC ADMINISTRATIVE PROCEEDING
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EXTRACTED KEY WORDS
FLANAGAN COMMISSION AUDIT PARTNER WORKING PAPERS ACCOUNTANT PRACTICE NEXTCARD RESPONDENT AUDIT MANAGER REVIEW CHARTERED ACCOUNTANT STANDARDS INSTITUTING PURSUANT SECURITIES EXCHANGE ADMINISTRATIVE PROCEEDINGS FINDINGS MEMBER AUDIT TEAM FINANCIAL STATEMENTS EQUIVALENT ORGANIZATION LOSSES ALTERATIONS MEMORANDUM SATISFY VIOLATION AUDITORS FIRM |
United States of America
before the
Securities and Exchange Commission
Securities Exchange Act of 1934
Release No. 48542 / September 25, 2003
Accounting and Auditing Enforcement
Release No. 1871 / September 25, 2003
Administrative Proceeding
File No. 3-11269
_________________________________________________________________
In the Matter of
OLIVER FLANAGAN,
Chartered Accountant
Respondent.
_________________________________________________________________
ORDER INSTITUTING PUBLIC 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 Oliver Flanagan, Chartered Accountant,
("Respondent" or "Flanagan") 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, which are admitted, Respondent consents to the entry of
this Order Instituting Public 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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