UNITED STATES OF AMERICA

before the 

SECURITIES AND EXCHANGE COMMISSION

SECURITIES EXCHANGE ACT OF 1934

Release No. 97414 / May 1, 2023

ACCOUNTING AND AUDITING ENFORCEMENT

Release No. 4405 / May 1, 2023

Admin. Proc. File No. 3-21314

In the Matter of

ALAN J. MARKOWITZ, CPA

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

 In compliance with the statutory provision governing ceaseand-desist proceedings, the OIP specified that a “public hearing before the Commission for the 

purpose of taking evidence . . . shall be convened not earlier than 30 days and not later than 60 

days” from service of the OIP.2 The statute also provides that “an earlier or later date” for the 

hearing may be “set by the Commission with the consent of any respondent so served.”3

The Division of Enforcement served Markowitz with the OIP on March 20, 2023.4 As a 

consequence, in the absence of Markowitz’s consent to a later hearing date, a public hearing will 

 

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

28, 2023).

2

Id. at *13.

3

15 U.S.C. § 78u-3(b).

4 On April 11, 2023, the Division filed a notice stating that it mailed a copy of the OIP to 

Markowitz’s counsel at the counsel’s address in New York City. The notice appended tracking 

information showing delivery of the certified mailing on March 20, 2023. This information is 

sufficient for us to conclude that service was effected. See Rule of Practice 141(a)(2)(i), 17 

C.F.R. § 201.141(a)(2)(i) (providing that service on an individual can be made by delivering a 
2

be set for a date on or before May 19, 2023. To facilitate the orderly and expeditious resolution 

of this matter, it is ORDERED that the parties shall file a statement advising the Commission of 

any agreement to a later hearing date (or a statement that no agreement could be reached) by 

May 8, 2023. In the event the parties do not reach an agreement by that date, this order does not 

preclude the parties from reaching such an agreement subsequently. The Commission will 

specify further proceedings by subsequent order.

The parties’ attention is directed to the e-filing requirements in the Rules of Practice.

5

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

authority.

Vanessa A. Countryman

 Secretary

 

copy of the OIP to the individual’s “agent authorized by appointment or by law to receive such 

notice” and “obtaining confirmation of receipt” of the mailing).

5 Amendments to the Commission’s Rules of Practice, Exchange Act Release No. 90442, 

2020 WL 7013370 (Nov. 17, 2020), 85 Fed. Reg. 86,464, 86,474 (Dec. 30, 2020), 

https://www.sec.gov/rules/final/2020/34-90442a.pdf; Instructions for Electronic Filing and 

Service of Documents in SEC Administrative Proceedings and Technical Specifications, 

https://www.sec.gov/efapdocs/instructions.pdf. The amendments impose other obligations such 

as a redaction and omission of sensitive personal information requirement. Amendments to the 

Commission’s Rules of Practice, 85 Fed. Reg. at 86,465-81.