UNITED STATES OF AMERICA

before the 

SECURITIES AND EXCHANGE COMMISSION

SECURITIES EXCHANGE ACT OF 1934

Release No. 99448 / January 30, 2024

ACCOUNTING AND AUDITING ENFORCEMENT

Release No. 4484 / January 30, 2024

Admin. Proc. File No. 3-21298

In the Matter of

JIA ROGER QIAN WANG, CPA and WANG 

CERTIFIED PUBLIC ACCOUNTANT, P.C.

ORDER EXTENDING BRIEFING DEADLINES ON MOTION FOR SUMMARY 

DISPOSITION AND POSTPONING OTHER DEADLINES

On February 8, 2023, the Securities and Exchange Commission issued an Order 

Instituting Administrative Proceedings against Jia Roger Qian Wang, CPA, and Wang Certified 

Public Accountant, P.C., (together, “Respondents”), 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 On 

September 1, 2023, the Commission granted the Division of Enforcement’s request for leave to 

file a motion for summary disposition and issued an amended scheduling order.

2

 On December 

29, 2023, the Division filed its motion for summary disposition. According to the schedule set 

by the Commission, Respondents’ opposition to the motion was due January 12, 2024. 

On January25, 2024, Wang filed a motion requesting an extension of time to file an 

opposition to the Division’s motion for summary disposition, asserting challenges he 

encountered in obtaining the Division’s motion. The Division does not oppose the requested 

extension. Under the circumstances, it appears appropriate to grant Wang’s request.

3

1

Jia Roger Qian Wang, CPA, Exchange Act Release No. 96852, 2023 WL 1819154 (Feb. 

8, 2023).

2

Jia Roger Qian Wang, CPA, Exchange Act Release No. 98275, 2023 WL 5669528 (Sept. 

1, 2023).

3

See In re Pending Administrative Proceedings, Securities Act Release No. 90442, 2020 

WL 1322001 (Mar. 18, 2020), https://www.sec.gov/litigation/opinions/2020/33-1067.pdf 

(providing that, pending further order of the Commission, reasonable requests for extensions of 
2

Accordingly, it is ORDERED that Respondents’ opposition is due by February 5, 2024, 

and the Division’s reply is due by February 12, 2024. The opposition brief should precisely 

specify the basis for that opposition, identify with particularity the material factual issues in 

dispute, and address relevant Commission precedent.4

Pursuant to Rule of Practice 180(c), a party’s failure to file a required brief or comply 

with this order may result in the Commission’s determination of the matter at issue against that 

party, entry of default, dismissal of the proceeding, or the prohibition of the introduction of 

evidence or the exclusion of testimony regarding the matter at issue.5

In its September 1, 2023 order, the Commission noted that the parties’ had consented to 

any further modifications of the prehearing schedule in the event that motions for summary 

disposition were filed.

6

 Accordingly, it is further ORDERED that all additional outstanding 

deadlines established by the September 1, 2023 order shall be postponed pending the 

Commission’s resolution of the Division’s motion for summary disposition.7

time will not be disfavored as stated in Commission Rule of Practice 161); Rule of Practice 

161(a), 17 C.F.R. § 201.161(a) (requiring good cause showing for extensions).

4

See, e.g., Peter Siris, Exchange Act Release No. 71068, 2013 WL 6528874, at *11 & 

n.68 (Dec. 12, 2013) (discussing appropriateness of summary disposition in follow-on 

proceedings and providing citations), pet. denied, 773 F.3d 89 (D.C. Cir. 2014); Conrad P. 

Seghers, Advisers Act Release No. 2656, 2007 WL 2790633, at *4-6 (Sept. 26, 2007) 

(discussing unsuccessful attempt to oppose summary disposition), pet. denied, 548 F.3d 129 

(D.C. Cir. 2008).

5

17 C.F.R. § 201.180(c).

6

Jia Roger Qian Wang, 2023 WL 5669528, at *2.

7

See Rule of Practice 161(a), 17 C.F.R. § 201.161(a). A postponement of more than 21 

days under these circumstances would promote efficiency by conserving resources while a 

dispositive motion is pending. See Rule of Practice 161(c), 17 C.F.R. § 201.161(c).
3

The parties’ attention is directed to the e-filing requirements in the Rules of Practice.8

We also remind the parties that any document filed with the Commission must be served upon all 

participants in the proceeding and be accompanied by a certificate of service.9

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

authority.

Vanessa A. Countryman

 Secretary

8

See Rules of Practice 151, 152(a), 17 C.F.R. §§ 201.151, .152(a) (providing procedure for 

filing papers with the Commission and mandating electronic filing in the form and manner 

posted on the Commission’s website); Instructions for Electronic Filing and Service of 

Documents in SEC Administrative Proceedings and Technical Specifications, 

https://www.sec.gov/efapdocs/instructions.pdf. Parties generally also must certify that they have 

redacted or omitted sensitive personal information from any filing. Rule of Practice 151(e), 17 

C.F.R. § 201.151(e).

9

See Rule of Practice 150, 17 C.F.R. § 201.150 (generally requiring parties to serve each 

other with their filings); Rule of Practice 151(d), 17 C.F.R. § 201.151(d) (“Papers filed with the 

Commission ... shall be accompanied by a certificate stating the name of the person or persons 

served, the date of service, the method of service, and the mailing address or email address to 

which service was made, if not made in person.”).