Defendant Name: RSM US LLP

Defendant Type: Other

Initial Case Details

Legal Case Name In the Matter of RSM US LLP
First Document Date 30-Sep-2022
Initial Filing Format Administrative Action
File Number 3-21183
Allegation Type Issuer Reporting and Disclosure
AAER 4346

Violations Alleged

Other
• Rule 2-02(b) Regulation S-X

Related Violations Alleged

RSM US LLP is alleged to have caused Revolution Lighting Technologies, Inc.'s violation of Sec 13(a) of the Exchange Act.
RSM US LLP is alleged to have caused Revolution Lighting Technologies, Inc.'s violation of Rule 13a-1 of the Exchange Act.

Resolutions

First Resolution Date 30-Sep-2022
Headline Total Penalty and Disgorgement $3,750,000

Related Documents:

34-95948 30-Sep-2022 Administrative Proceeding
Order Instituting Public Administrative and Cease-and-Desist Proceedings Pursuant to Sections 4C and 21C of the Securities Exchange Act of 1934 and Rule 102(e) of the Commission's Rules of Practice, Making Findings, and Imposing Remedial Sanctions and a Cease-and-Desist Order
On September 30, 2022, the SEC instituted cease and desist proceedings, finding that "During the period 2015 to 2018, RSM engaged in improper professional conduct during multiple audits of Revolution Lighting Technologies, Inc. ("Revolution")."

Related Actions:

SEC v. Revolution Lighting Technologies, Inc. Robert LaPenta, James DePalma, Daniel O'Neal, and Allen Garner
Revolution Lighting Technologies, Inc.
Robert LaPenta
James DePalma
Daniel O'Neal
Allen Garner
In the Matter of James DePalma, CPA
James DePalma
In the Matter of Daniel O'Neal
Daniel O'Neal
In the Matter of Allen Garner
Allen Garner
In the Matter of Steven Kirn, CPA, Michael Piqueira, CPA, and Richard Condon, CPA
Steven Kirn, CPA
Michael Piqueira, CPA
Richard Condon, CPA