UNITED STATES OF AMERICA
Before the
SECURITIES AND EXCHANGE COMMISSION
SECURITIES EXCHANGE ACT OF 1934
Release No. 48536 / September 24, 2003
ACCOUNTING AND AUDITING ENFORCEMENT
Release No. 1869 / September 24, 2003
ADMINISTRATIVE PROCEEDING
File No. 3-11267
_________________________________________________________________
In the Matter of
CHRISTINE B. HOBERG, 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 that public administrative
proceedings be, and hereby are, instituted against Christine B. Hoberg
("Respondent" or "Hoberg") pursuant to Rule 102(e)(3)(i) 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 her and the subject matter of these
proceedings and the findings contained in Section III.3 below, 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
SNIPPETS:
SECURITIES AND EXCHANGE COMMISSION
CHRISTINE B. HOBERG, 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 that
Solely for the purpose of these proceedings and any other proceedings brought by or on behalf
ion's Rules of Practice, Making Findings, and Imposing Remedial Sanctions, as set forth below.
Hoberg, age 48, is and has been a certified public accountant licensed to practice in the
She served as Chief Financial Officer of Nvidia Corporation from 1998 until April 2002.
Nvidia was, at all relevant times, a Delaware corporation headquartered in Santa Clara,
Nvidia is engaged in the business of developing and marketing graphics processors and media
At all relevant times, Nvidia's common stock is registered with the Commission pursuant to
On September 11, 2003, the Commission filed a complaint against Hoberg in (Civil Action No.
On September 18, 2003, the court entered an order permanently enjoining Hoberg, by consent,
a preparer or reviewer, or a person responsible for the preparation or review, of any public
Respondent, or the firm with which she is associated, is a member of the SEC Practice Section
As long as Respondent appears or practices before the Commission as an independent accountant
The Commission will consider an application by Respondent to resume appearing or practicing
|
