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U.S. Securities and Exchange Commission


Litigation Release No. 23372 / September 30, 2015

Accounting and Auditing Enforcement Release No. 3709 / September 30, 2015

Securities and Exchange Commission v. Michael J. Moore, Civil Action No. 2:15-cv-01865 (D. Nev.)

SEC Charges Las Vegas-Based Accountant with Violating SEC and PCAOB Orders

On September 29, 2015, the Securities and Exchange Commission filed a complaint in the U.S. District Court for the District of Nevada against Michael J. Moore. Moore, formerly a certified public accountant, is a resident of Las Vegas, Nevada.

The SEC alleged in its complaint that Moore violated two regulatory orders:

  • The first order, issued by the SEC on October 6, 2009, permanently suspended Moore from appearing or practicing before the SEC as an accountant. Moore violated the SEC order when he performed accounting work for two public companies, Cytta Corp. and Monkey Rock Group, Inc., for the periods from February 2010 through September 2014 and June 2011 through January 2012, respectively.
  • The second order, issued by the Public Company Accounting Oversight Board (“PCAOB”) on August 27, 2009, barred Moore from being associated with any PCAOB registered public accounting firm. Moore violated the PCAOB order by performing accounting work for Monkey Rock, which was an “issuer” under Section 2(a)(7) of the Sarbanes-Oxley Act of 2002 (“SOX”). By engaging in this conduct, Moore violated SOX Section 105(c)(7)(B), which prohibits any person who is suspended or barred by the PCAOB from being associated with a registered public accounting firm from willfully becoming or remaining associated with any issuer in an accountancy capacity.

The SEC’s complaint seeks a district court order directing that Moore comply with the SEC order, a permanent injunction prohibiting future violations by Moore of SOX Section 105(c)(7)(B), an order that Moore disgorge all ill-gotten gains he obtained as a result of his violations plus prejudgment interest thereon, and imposition of a civil penalty.

The SEC’s investigation was conducted by Janet Moser of the Los Angeles Regional Office and supervised by Victoria Levin. Karen Matteson will lead the SEC’s litigation.

For additional information see Securities and Exchange Commission v. Michael J. Moore and Moore & Associates Chartered, Civil Action No. 2:09-cv-01637-LDG-GWF (D. Nev.) and Litigation Release No. 21189A (Aug. 27, 2009); and In the Matter of Michael J. Moore, CPA and Moore & Associates Chartered, SEC AP File No. 3-13640, 2009 SEC LEXIS 3714 (Oct. 6, 2009).



Modified: 09/30/2015