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1
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SEC ADMINISTRATIVE PROCEEDING
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EXTRACTED KEY WORDS
AUDIT FINANCIAL STATEMENTS COMMISSION PRACTICE SUNBEAM ACCOUNTING REPORT YEAR-END GAAP ADJUSTMENTS RESPONDENT MATERIALITY RESERVES ANDERSON SALES REVENUE PROCEEDING CONFORMITY ACCORDANCE RECOGNITION MANAGEMENT CONDUCTING IMPROPER AUDITING MATERIALITY ANALYSIS ENGAGEMENT RESTRUCTURING CONNECTION BILL |
UNITED STATES OF AMERICA
Before the
SECURITIES AND EXCHANGE COMMISSION
Securities Exchange Act of 1934
Release No. 47261 / January 27, 2003
Accounting and Auditing Enforcement
Release No. 1706 / January 27, 2003
Administrative Proceeding
File No. 3-11020
_________________________________________________________________
In the Matter of
PHILLIP E. HARLOW, CPA
Respondent.
_________________________________________________________________
ORDER INSTITUTING PUBLIC
ADMINISTRATIVE PROCEEDINGS
PURSUANT TO RULE 102(e) OF THE
COMMISSION'S RULES OF PRACTICE,
MAKING FINDINGS AND IMPOSING
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 Phillip E. Harlow,
certified public accountant ("Harlow" or "Respondent"), pursuant to
Rule 102(e)(1)(ii) of the Commission's Rules of Practice.
II.
In anticipation of the institution of the administrative proceedings,
the Respondent has sub-mitted an Offer of Settlement ("Offer"), which
the Commission has determined to accept. Solely for the pur-poses of
this proceeding and any other proceeding brought by or on behalf of
the Commission or in which the Commission is a party, and without
admitting or denying the Commission's find-ings con-tained herein,
except that he admits the jurisdiction of the Commission over him and
over the subject matter of this proceeding, Respondent consents to the
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