UNITED STATES OF AMERICA

before the 

SECURITIES AND EXCHANGE COMMISSION

SECURITIES EXCHANGE ACT OF 1934

Release No. 97795 / June 23, 2023

ACCOUNTING AND AUDITING ENFORCEMENT

Release No. 4424 / June 23, 2023

Admin. Proc. File No. 3-21314

In the Matter of

ALAN J. MARKOWITZ, CPA

SCHEDULING ORDER 

On February 28, 2023, the Securities and Exchange Commission issued an Order 

Instituting Administrative Proceedings (“OIP”) against Alan J. Markowitz, CPA, pursuant to 

Sections 4C and 21C of the Securities Exchange Act of 1934 and Rule 102(e) of the 

Commission’s Rules of Practice.

1

 Markowitz filed an answer to the allegations contained in the 

OIP on April 27, 2023. The parties conducted a prehearing conference on May 10, 2023, 

pursuant to Rule 221.2 On May 12, 2023, the parties filed a joint prehearing conference 

statement stipulating to a proposed schedule. They request that the Commission enter an order 

that reflects their proposed schedule.

3

Accordingly, it is ORDERED, based on the parties’ representations, that the parties 

adhere to the following schedule:

October 20, 2023 Last date to serve expert reports

 

1 Alan J. Markowitz, CPA, Exchange Act Release No. 96995, 2023 WL 2299560 (February 

28, 2023).

2

See 17 C.F.R. § 201.221.

3

See Rule of Practice 221(e), 17 C.F.R. § 201.221(e) (providing for entry of order that 

“recites the agreements reached” at the prehearing conference).
2

November 17, 2023 Last date to serve rebuttal expert reports

December 8, 2023 Close of discovery

December 15, 2023 Last date to file any motions for summary disposition, if 

leave for any such motions is granted4

January 12, 2024 Last date to file oppositions to any motions for summary 

disposition

January 19, 2024 Last date to file replies to any motions for summary 

disposition

January 22, 2024 Parties exchange witness and exhibit lists

January 29, 2024 Parties to file any prehearing motions or briefs, including 

motions in limine

Parties to file objections to witness and exhibit lists

February 5, 2024 Parties to file any oppositions to prehearing motions or 

briefs, including motions in limine

February 12, 2024 Parties to file any replies to prehearing motions or briefs, 

including motions in limine

Last date to file any stipulation, admission of fact, and 

stipulation concerning the contents, authenticity, or 

admissibility into evidence of documents

Last date to move to have official notice taken of any 

matter

Parties to exchange demonstrative exhibits

February 15, 2024 Final prehearing conference

February 19, 2024 Hearing commences

(Time and location TBD)

 

4

See 17 C.F.R. § 201.250(c) (requiring leave to be sought to file motions for summary 

disposition in 120-day proceedings and articulating that summary disposition may be granted as 

to a claim or defense when there is “no genuine issue with regard to any material fact” and “the 

movant is entitled to summary disposition as a matter of law”); see also Markowitz, 2023 WL 

2299560, at *14 (designating this proceeding as one under the “120-day timeframe”).
3

It is further ORDERED that, if either party seeks to file a motion for summary disposition 

pursuant to Rule of Practice 250(c), such party shall file the necessary motion for leave to do so

by November 15, 2023, not exceeding 2,000 words, that sets the basis for the anticipated 

summary disposition motion and addresses any other pertinent considerations, including whether 

the parties consent to any modifications to the prehearing schedule as a result of such motion.5 

Any opposition, also not exceeding 2,000 words, shall be filed by November 22, 2023.

This order is without prejudice to further modification of the schedule by the 

Commission or by a hearing officer, whether upon request by a party or sua sponte, including, 

without limitation, changes necessary because of the pendency or disposition of any motions for 

summary disposition.

For the Commission, by the Office of the General Counsel, pursuant to delegated 

authority.

Vanessa A. Countryman

 Secretary

 

5

See supra n. 4; see also Adopting Release, Amendments to the Commission’s Rules of 

Practice, 81 Fed. Reg. 50,212, 50,224-25 (July 29, 2016) (describing the factors relevant to 

“assessing whether a party has demonstrated good cause” in seeking leave to file a summary 

disposition motion in a 120-day proceeding).