Defendant Name:
        
        Michael Piqueira, CPA
    
    Defendant Type:
    
        Individual
    
    Initial Case Details
    
    
        
            Legal Case Name
        
        
            In the Matter of Steven Kirn, CPA, Michael Piqueira, CPA, and Richard Condon, CPA
        
    
    
        First Document Date
        30-Sep-2022
    
    
        Initial Filing Format
        Administrative Action
    
    
        File Number
        3-21184
    
    
        
            Allegation Type
        
        Issuer Reporting and Disclosure
    
    
            
            
                AAER
            
            
                4347
            
        
 
    
        Affiliations
        
                - Current: Manager at RSM US LLP
 
        
     
    
        
Violations Alleged
    
        
            Related Violations Alleged
                
                    Michael Piqueira, CPA is alleged to have caused Revolution Lighting Technologies, Inc.'s violation of Sec 13(a) of the Exchange Act.
                
                
                    Michael Piqueira, CPA is alleged to have caused Revolution Lighting Technologies, Inc.'s violation of Rule 13a-1 of the Exchange Act.
                
                
                    Michael Piqueira, CPA is alleged to have caused RSM US LLP's violation of Rule 2-02(b)(1) Regulation S-X.
                
         
    
        Resolutions
            
                Bars:
            
            
                    - Bar on practicing before the SEC as an Accountant for 1 year
 
            
        
            
                First Resolution Date
            
            
                30-Sep-2022
            
        
     
    
    
        Other Defendants in Action: