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1
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SEC ADMINISTRATIVE PROCEEDING
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EXTRACTED KEY WORDS
OIL SECURITIES COMMISSION MORINAKA PATENTS PURSUANT SECURITIES ACT ACCOUNTING PRACTICE REGISTRATION STATEMENT FINANCIAL STATEMENTS CALIFORNIA RECORDING CPA FINDINGS IMPOSING CERTIFICATE SALE VIOLATIONS RUSSIAN CASH INCOME FACTORIES MATTER GLEN MORINAKA CEASE-AND-DESIST ORDER PURSUANT IMPOSING SANCTIONS RESPONDENT COMMON STOCK |
UNITED STATES OF AMERICA
before the
SECURITIES AND EXCHANGE COMMISSION
SECURITIES ACT OF 1933
Release No. 8191 / February 13, 2003
ACCOUNTING AND AUDITING ENFORCEMENT
Release No. 1716 / February 13, 2003
ADMINISTRATIVE PROCEEDING
File No. 3-10858
_________________________________________________________________
In the Matter of
Glen Morinaka, CPA,
Respondent.
_________________________________________________________________
ORDER MAKING FINDINGS AND IMPOSING A CEASE-AND-DESIST ORDER PURSUANT
TO SECTION 8A OF THE SECURITIES ACT OF 1933 AND IMPOSING SANCTIONS
PURSUANT TO RULE 102(e) OF THE COMMISSION'S RULES OF PRACTICE AS TO
GLEN MORINAKA, CPA
I.
In these proceedings instituted pursuant to Section 8A of the
Securities Act of 1933 ("Securities Act"), and Rule 102(e)(1)(iii) of
the Rules of Practice of the Securities and Exchange Commission
("Commission"), Respondent Glen Morinaka, CPA ("Morinaka") has
submitted an offer of settlement that the Commission has determined to
accept.
II.
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 findingsherein,
except as to the Commission's jurisdiction over him and the subject
matter of these proceedings, Respondent consents to the entry of this
Order Making Findings and Imposing a Cease-and-Desist Order Pursuant
to Section 8A of the Securities Act of 1933 and Imposing Sanctions
Pursuant to Rule 102(e) of the Commission's Rules of Practice
("Order"), as set forth below.
III.
SNIPPETS:
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