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SEC v. Dohan + Company CPA and others (audit conduct, 2011)

Judgment entered

Checked against the primary document on October 2, 2026. The library's summary, tags and figures for this record were compared with the regulator's own document by an AI model (Claude) following written instructions, with sampled and disputed records read a second time. No lawyer has reviewed them. A checked record can still contain errors, and checked does not mean endorsed. See how we check records or report a correction.

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In June 2011, an SEC administrative law judge denied Canadian chartered accountant Erez Bahar the privilege of practising before the Commission for two years over his role as manager of the 2007 audit of International Commercial Television Inc.; the proceeding had ended as to the other respondents.

The record

Structured fields for this action, as recorded in our case library.
Agency SEC
Release number 3-13997
Date filed 2011-06-27
Date resolved 2011-06-27
Court SEC administrative law judge
Status judgment
Criminal parallel No
Bars imposed Two-year denial of the privilege of practising before the Commission as an accountant (Erez Bahar)
Defendants Dohan + Company CPA (entity) ; Steven H. Dohan, CPA (individual) ; Nancy L. Brown, CPA (individual) ; Erez Bahar, CA (individual)
Techniques

What was ordered

Civil penalty
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Disgorgement
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Prejudgment interest
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Total relief
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Alleged gain
—

A dash means the release did not state a figure we could extract, not that the figure is zero. Penalty and disgorgement are stored separately so aggregates across the library do not double-count the same dollars.

What is alleged to have happened

The Securities and Exchange Commission announced this matter on June 27, 2011 as release 3-13997. The respondents named are Dohan + Company CPA, Steven H. Dohan, CPA, Nancy L. Brown, CPA and Erez Bahar, CA (3 individuals, 1 entity).

The initial decision concerns whether Bahar engaged in improper professional conduct as audit manager for ICTV, a Washington-based company whose revenue came mostly from one beauty appliance. It is an auditor-discipline case under Rule 102(e) and has nothing to do with wash trading.

This library applies no technique tag to the matter. The matter is auditor discipline, not trading manipulation.

A two-year suspension from appearing or practising before the SEC as an accountant. No money is ordered.

The decision is an initial decision of an administrative law judge; the other respondents had already left the proceeding.

Timeline

  1. 2011-06-27 Initial decision

Primary documents

Everything on this page derives from the documents below. Where our summary and the primary document disagree, the primary document is right.

The linked release is a work of the United States government and is not subject to copyright. Our summary and narrative above are our own writing.

Record added September 10, 2026. submit a correction.