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1
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SEC ADMINISTRATIVE PROCEEDING
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EXTRACTED KEY WORDS
KALINA SECURITIES EXCHANGE ACT RESPONDENT ACCOUNTANT PRACTICE HOMESTORE ADMINISTRATIVE PROCEEDINGS JEFFREY INSTITUTING PURSUANT FINDINGS TRANSACTIONS COMPLAINT COURT VIOLATIONS PERMANENTLY ENJOINS THEREUNDER REVENUE UNITED STATES MAKING FINDINGS IMPOSING REMEDIAL SANCTIONS ADMITTING CALIFORNIA DENYING JURISDICTION CONSENTS ENTRY ACQUISITIONS |
UNITED STATES OF AMERICA
before the
SECURITIES AND EXCHANGE COMMISSION
SECURITIES EXCHANGE ACT OF 1934
Release No. 47427 / February 28, 2003
ACCOUNTING AND AUDITING ENFORCEMENT
Release No. 1725 / February 28, 2003
ADMINISTRATIVE PROCEEDING
File No. 3-11052
_________________________________________________________________
JEFFREY M. KALINA, CPA,
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 in the
public interest that public administrative proceedings be, and hereby
are, instituted against Jeffrey M. Kalina ("Respondent" or "Kalina")
pursuant to Rule 102(e)(3) 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.3. below, 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.
III.
On the basis of this Order and Respondent's Offer, the Commission
SNIPPETS:
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