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1
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SEC ADMINISTRATIVE PROCEEDING
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EXTRACTED KEY WORDS
COMMISSION PRACTICE FINANCIAL STATEMENTS ADMINISTRATIVE PROCEEDING AGREEMENT LICENSE FEES EXCHANGE ACT ACCOUNTING SOLUCORP SECURITIES EXCHANGE ACT MATTER AUDIT UNITED STATES FINDINGS GAAP CHARTERED ACCOUNTANT ACCORDANCE CICA HANDBOOK CALCIUM SULFIDE UNQUALIFIED AUDIT REPORT REVENUE RECOGNITION COLLECTIBILITY GAAS CONCURRING PARTNER REVIEW EQUIVALENT CANADIAN EVIDENTIAL MATTER CONFORMITY CON PRACTICING |
UNITED STATES OF AMERICA
before the
SECURITIES AND EXCHANGE COMMISSION
SECURITIES EXCHANGE ACT OF 1934
Release No. 47256 / January 27, 2003
ACCOUNTING AND AUDITING ENFORCEMENT
Release No. 1703 / January 27, 2003
ADMINISTRATIVE PROCEEDING
File No. 3-11018
_________________________________________________________________
In the Matter of
GLENN R. OHLHAUSER, C.A.,
Respondent.
_________________________________________________________________
ORDER INSTITUTING PUBLIC
ADMINISTRATIVE PROCEEDINGS,
MAKING FINDINGS AND IMPOSING
AN ORDER PURSUANT TO RULE
102(e) OF THE COMMISSION'S
RULES OF PRACTICE
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 Glenn R. Ohlhauser,
C.A. ("Ohlhauser") pursuant to Rules 102(e)(1)(ii) and 102(e)(3)(i)(A)
of the Commission's Rules of Practice (17 C.F.R. §§ 201.102(e)(1)(ii)
and 201.102(e)(3)(i)(A)).
II.
In anticipation of the institution of these proceedings, Ohlhauser has
submitted an Offer of Settlement ("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, Ohlhauser consents to the issuance of
this Order and to the entry of the findings and imposition of the
remedial sanctions set forth below, without admitting or denying the
Commission's findings, except that Ohlhauser admits that the
Commission has jurisdiction over him and over the subject matter of
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