Securities and Exchange Commission v. Moore

Filing 25

Final JUDGMENT against Defendant Michael J. Moore. See Order for details. Signed by Judge Lloyd D. George on 4/18/17. (Copies have been distributed pursuant to the NEF - MR)

Case 2:15-cv-01865-LDG-GWF Document 23 Filed 04/17/17 Page 1 of 5

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UNITED STATES DISTRICT COURT

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DISTRICT OF NEVADA

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SECURITIES AND EXCHANGE
COMMISSION,

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[PROPOSED] FINAL JUDGMENT
AGAINST DEFENDANT MICHAEL J.
MOORE

Plaintiff,

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Case No.: 2:15-cv-1865-LDG-(GWF)

vs.
MICHAEL J. MOORE,
Defendant.

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By Order issued March 31, 2017 (Docket No. 17), the Court granted the Motion for
Summary Judgment by Plaintiff Securities and Exchange Commission (“SEC”) against Defendant
Michael J. Moore. Accordingly:
I.
IT IS HEREBY ORDERED, ADJUDGED AND DECREED that Defendant Michael J.
Moore be, and hereby is, commanded, pursuant to Section 21(e) of the Securities Exchange Act of
1934 (“Exchange Act”), 15 U.S.C. § 78u(e), to comply with the order issued by the SEC pursuant to
Rule 102(3)(3)(i) of the SEC’s Rules of Practice in In the Matter of Michael J. Moore, CPA and
Moore & Associates Chartered, SEC A.P. File No. 3-13640, on October 6, 2009, which
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Case 2:15-cv-01865-LDG-GWF Document 23 Filed 04/17/17 Page 2 of 5

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permanently suspended Moore from appearing or practicing before the SEC as an accountant.

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II.
IT IS FURTHER ORDERED, ADJUDGED AND DECREED that Defendant Michael J.

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Moore and each of his agents, servants, employees, attorneys, and all those persons in active concert

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or participation with them who receive actual notice of this Final Judgment by personal service or

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otherwise are permanently restrained and enjoined from violating Section 105(c)(7)(B) of the

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Sarbanes-Oxley Act of 2002 (“SOX”), 15 U.S.C. § 7202(b)(1), by willfully to become or remain

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associated with an issuer in an accountancy or financial management capacity.

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III.

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IT IS FURTHER ORDERED, ADJUDGED AND DECREED that Defendant Michael J.

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Moore is liable for disgorgement of $168,612.30 representing all ill-gotten gains resulting from his

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violations, together with prejudgment interest thereon of $9,650.90, for a total of $178,263.20.

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Defendant shall make this payment within 14 days after entry of this Final Judgment.

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Defendant may transmit payment electronically to the Commission, which will provide

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detailed ACH transfer/Fedwire instructions upon request. Payment may also be made directly from

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a bank account via Pay.gov through the SEC website at http://www.sec.gov/about/offices/ofm.htm.

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Defendant may also pay by certified check, bank cashier’s check, or United States postal money

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order payable to the Securities and Exchange Commission, which shall be delivered or mailed to

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Enterprise Services Center, Accounts Receivable Branch, 6500 South MacArthur Boulevard,

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Oklahoma City, OK 73169, and shall be accompanied by a letter identifying the case title, civil

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action number, and name of this Court; Moore’s name as a defendant in this action; and specifying

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that payment is made pursuant to this Final Judgment.

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Defendant shall pay post judgment interest on any delinquent amounts pursuant to 28 U.S.C.
§ 1961.
VI.
IT IS FURTHER ORDERED, ADJUDGED AND DECREED that Defendant Michael J.
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Case 2:15-cv-01865-LDG-GWF Document 23 Filed 04/17/17 Page 3 of 5

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Moore shall pay a second tier penalty in the amount of $75,000 pursuant to Section 21(d)(3) of the

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Exchange Act, 15 U.S.C. § 78u(d)(3). Defendant shall make this payment within 14 days after

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entry of this Final Judgment.

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Defendant may transmit payment electronically to the Commission, which will provide

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detailed ACH transfer/Fedwire instructions upon request. Payment may also be made directly from

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a bank account via Pay.gov through the SEC website at http://www.sec.gov/about/offices/ofm.htm.

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Defendant may also pay by certified check, bank cashier’s check, or United States postal money

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order payable to the Securities and Exchange Commission, which shall be delivered or mailed to

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Enterprise Services Center, Accounts Receivable Branch, 6500 South MacArthur Boulevard,

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Oklahoma City, OK 73169, and shall be accompanied by a letter identifying the case title, civil

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action number, and name of this Court; Moore’s name as a defendant in this action; and specifying

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that payment is made pursuant to this Final Judgment.

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Defendant shall pay post judgment interest on any delinquent amounts pursuant to 28 U.S.C.
§ 1961.
V.
IT IS FURTHER ORDERED, ADJUDGED AND DECREED that this Court shall retain
jurisdiction of this matter for the purposes of enforcing the terms of this Final Judgment.
VI.

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There being no just reason for delay, pursuant to Rule 54(b) of the Federal Rules of Civil

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Procedure, the Clerk is ordered to enter this Final Judgment forthwith and without further notice.

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April
DATED this ____ day of _____________, 2017.

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_________________________________
Lloyd D. George
United States District Court

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