Defendant Name: Frazer Frost, LLP

Defendant Type: Other

Initial Case Details

Legal Case Name In the Matter of Frazer Frost, LLP; Susan Woo, CPA; and Miranda Suen, CPA
First Document Date 11-Feb-2016
Initial Filing Format Administrative Action
File Number 3-17112
Allegation Type Issuer Reporting and Disclosure
AAER 3742

Violations Alleged

Other
• Rule 102(e)(1)(iii) of the Commission's Rules of Practice and Section 4C(a)(3) of the Exchange Act
Additionally, Susan Woo, CPA is alleged to have caused Frazer Frost, LLP's violation of Rules 2-02 and 2-06 of Regulation S-X.
Miranda Suen, CPA is alleged to have caused Frazer Frost, LLP's violation of Rule 2-06 Regulation S-X.

Resolutions

First Resolution Date 07-Jun-2016
Headline Total Penalty and Disgorgement $106,915

Related Documents:

33-10039 11-Feb-2016 Administrative Proceeding
Order Instituting Public Administrative and Cease-and-Desist Proceedings Pursuant to Section 8A of the Securities Act of 1933 and Section 4C and 21C of the Securities Exchange Act of 1934 and Rule 102(e) of the Commission's Rules of Practice
33-10092 07-Jun-2016 Administrative Proceeding
Order Making Findings and Imposing Remedial Sanctions and a Cease-and-Desist Order Pursuant to Section 8A of the Securities Act of 1933 and Sections 4C and 21C of the Securities Exchange Act of 1934 and Rule 102(e) of the Commission's Rules of Practice
The Commission stated that [r]espondents have submitted Offers of Settlement (the "Offers") that 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, and without admitting or denying the findings herein, except as to the Commission's jurisdiction over them and the subject matter of these proceedings, which are admitted, and except as provided herein in Section V, Respondents consent to the entry of this Order Making Findings and Imposing Remedial Sanctions and a Cease-and-Desist Order Pursuant to Section 8A of the Securities Act and Sections 4C and 21C of the Exchange Act and Rule 102(e) of the Commission's Rules of Practice ("Order")."

Other Defendants in Action:

Susan Woo, CPA
Miranda Suen, CPA

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