are John Michael Kelly, Steven E. Rindner, and Mark Wovsaniker. John Michael Kelly, CPA was the Chief Financial Officer for AOL Time Warner. Steven E. Rindner was the Business Affairs Unit Senior Executive. Mark Wovansiker, CPA was the head of the Accounting Policies and “oversaw and executed transactions” (Practical Accountant). Mr. Kelly and Mr. Wovansiker were charged for using deceitful transactions to hide from the companies external auditors. SEC filed a suit against MR. Kelly, Mr. Rindner, Mr. Wovsaniker, and Mr. Ripp. Kelly was ordered to “pay disgorgement of $200,000 and a civil penalty of $60,000” and Ripp had to “pay disgorgement of $130,000 and a civil penalty of $20,000, while Rindner and Wovsaniker “remain defendants in the commission’s action” (SEC vs. Kelly, Rindner, Wovsaniker, and Ripp).