Prohibited Attorneys, Accountants/Auditors and Other Service Providers

Prohibited Attorneys

Attorney Company Name Location Prohibited Date
Antonio Aguilera Aguilera Law Offices Coral Gables, FL March 15, 2006
John Briner John D. Briner Law Corporation Vancouver, BC March 15, 2006
Carmine J. Bua Law Office of Carmine J. Bua San Diego, CA September 2, 2009
Luis J. Carrillo Carrillo Huettel LLP San Diego, CA March 18, 2013
Stephen Czarnik Cohen & Czarnik LLP New York, NY February 3, 2010
Diane D. Dalmy Diane Dalmy and Associates Lakewood, CO September 25, 2009
Carl N. Duncan Carl N. Duncan Esq. LLC Bethesda, MD September 28, 2012
Kenneth Eade Kenneth G. Eade, Esq. Los Angeles, CA November 3, 2014
John Frohling Frohling & Associates Newark, NJ February 19, 2010
G. David Gordon G. David Gordon & Associates, P.C. Tulsa, OK August 31, 2009
Adam S. Gottbetter Gottbetter & Partners, LLP New York, NY June 23, 2015
Jack Halperin Law Office of Jack Halperin New York, NY May 10, 2010
Wade D. Huettel Carrillo Huettel LLP San Diego, CA March 18, 2013
Craig A. Huffman Debt Settlement Law Group, P.A. Tampa, FL March 8, 2010
Guy M. Jean-Pierre Jean-Pierre & Jean-Pierre, LLC Deerfield Beach, FL April 21, 2010
Michael S. Krome Law Office of Michael S. Krome Lake Grove, NY March 15, 2006
Stewart A. Merkin Law Office of Stewart A. Merkin Miami, FL July 9, 2013
Michael J. Morey Michael J. Morey Esq. Las Vegas, NV October 18, 2010
Phillip Offill Godwin Pappas Langley Ronquillo, LLP Dallas, Texas March 15, 2006
William D. O'Neal The O'Neal Law Firm, P.C. Fountain Hills, Arizona March 15, 2006
David Otto The Otto Law Group PLLC Seattle, Washington November 4, 2009
Joel Pensley Joel Pensley, Attorney at Law Norfolk, CT May 10, 2010
James E. Pratt Law Offices of James E. Pratt Garden City, NY June 25, 2010
Albert Rasch Albert Rasch & Associates / 144 Opinions, Inc. Newport Beach, CA March 15, 2006
David Rees Vincent & Rees, L.C. Salt Lake City, UT May 3, 2012
James Reskin Reskin & Associates Louisville, KY August 31, 2009
William J. Reilly William J. Reilly, Esq. Boca Raton, FL January 10, 2013
Brian R. Reiss 144letters.com Huntington Beach, CA March 15, 2006
Melissa K. Rice Melissa K. Rice, P.A. Miami, FL May 3, 2012
Preston J. Shea Preston J. Shea, Attorney at Law Phoenix, AZ September 24, 2009
Virginia K. Sourlis The Sourlis Law Firm Red Bank, NJ November 30, 2012
David Stocker David B. Stocker, Ltd. Phoenix, AZ March 15, 2006
Todd Van Siclen The Otto Law Group PLLC Seattle, Washington November 4, 2009

Prohibited Accountants/Auditors and Other Service Providers

Prohibitted Individual
(or Entity)
Order Location Prohibited Date
Richard Confessore, CPA SEC Release No. 76609 / December 10, 2015 Clearwater, FL 2015
Charles Klein, CPA SEC Release No. 76608 / December 10, 2015 Clearwater, FL 2015
DKM Certified Public Accountants, Inc. SEC Release No. 76608 / December 10, 2015 Clearwater, FL 2015
Peter Messineo, CPA SEC Release No. 76607 / December 10, 2015 Clearwater, FL 2015
Messineo & Co., CPAs, LLC SEC Release No. 76607 / December 10, 2015 Clearwater, FL 2015
Stephen P. Corso, Jr., CPA / Steven J. Corso SEC Release No. 59766 / April 14, 2009 Encinitas, CA 2009
Arthur Dejoya, CPA SEC Release No. 9917 / September 18, 2015 Henderson, NV 2015
Jason Griffith, CPA SEC Release No. 9917 / September 18, 2015 Henderson, NV 2015
Philip Zhang, CPA SEC Release No. 9917 / September 18, 2015 Henderson, NV 2015
De Joya Griffith, LLC SEC Release No. 9917 / September 18, 2015 Henderson, NV 2015
Christopher D. Whetman, CPA SEC Release No. 9920 / September 18, 2015 Henderson, NV 2015
Ben Ortego, CPA SEC Release No. 9919 / September 18, 2015 Henderson, NV 2015
Steven H. Dohan, CPA SEC Release No. 63740 / January 20, 2011 Miami, FL 2011
Nancy L. Brown, CPA SEC Release No. 63740 / January 20, 2011 Miami, FL 2011
Erez Bahar, CA SEC Initial Decision Release No. 420 / June 27, 2011 Miami, FL 2011
Edward Randall Gruber, CPA SEC Release Release No. 74904 / May 7, 2015 Lake Saint Louis, MO 2015
Thomas J. Harris, CPA PCAOB Release No. 105-2015-011 / June 16, 2015 Seattle, WA 2015
Harris & Gillespie CPAS, PLLC PCAOB Release No. 105-2015-011 / June 16, 2015 Seattle, WA 2015
John Kinross-Kennedy, CPA SEC Release No. 71154 / December 20, 2013 Irvine, CA 2013
Michael J. Moore, CPA SEC Release No. 60792 / October 6, 2009 Las Vegas, NV 2009
Robin L. Bigalke, CPA SEC Release No. 76610 / December 10, 2015 Gulport, FL 2015
Terry L. Johnson, CPA SEC Release No. 9915 / September 17, 2015 Casselberry, FL 2015
Samuel D. Cordovano, CPA PCAOB File NO.1 05-201 0-004 Notice of Finality of Initial Decision / August 29, 2011 Englewood, CO 2011
Cordovano and Honeck LLP PCAOB File NO.1 05-201 0-004 Notice of Finality of Initial Decision / August 29, 2011 Englewood, CO 2011
Stephen Durland, CPA SEC Release No. 63013 / September 29, 2010 Palm Beach, FL 2010

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