UNITED STATES OF AMERICA

before the 

SECURITIES AND EXCHANGE COMMISSION

SECURITIES ACT OF 1933

Release No. 11279 / March 22, 2024

SECURITIES EXCHANGE ACT OF 1934

Release No. 99835 / March 22, 2024

ACCOUNTING AND AUDITING ENFORCEMENT

Release No. 4495 / March 22, 2024

Admin. Proc. File No. 3-21831

In the Matter of

EDWARD F. HACKERT, CPA

ORDER REGARDING HEARING DATE

On January 18, 2024, the Securities and Exchange Commission issued an order 

instituting proceedings (“OIP”) against Edward F. Hackert, CPA, pursuant to Section 8A of the 

Securities Act of 1933, Sections 4C and 21C of the Securities Exchange Act of 1934, and 

Commission Rule of Practice 102(e).1 On February 5, 2024, the Division filed a motion to 

amend the OIP to correct certain factual errors. The Commission granted the Division’s motion 

and issued the amended OIP on March 12, 2024.

2

 Hackert was served with the amended OIP the 

same day.

3

 

In compliance with the statutory provision governing cease-and-desist proceedings, the 

amended 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 

1 Edward F. Hackert, CPA, Exchange Act Release No. 99384, 2024 WL 212152 (Jan. 18, 

2024).

2 Edward F. Hackert, CPA, Exchange Act Release No. 99716, 2024 WL 1091204 (Mar. 

12, 2024).

3 The Division sent a copy of the amended OIP to Hackert’s counsel by e-mail on March 

12, 2024, and inquired whether Hackert would waive formal service under Commission Rule of 

Practice 141(a)(4). Hackert’s counsel affirmed by e-mail on March 12, 2024, that Hackert 

waives formal service of the amended OIP.
2

of the amended OIP.4 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.”5

Accordingly, in the absence of Hackert’s consent to a later hearing date, a public hearing 

will be set for a date on or before May 13, 2024.

6

 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 April 3, 2024. 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.7 

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

authority.

Vanessa A. Countryman

 Secretary

4 Hackert, 2024 WL 1091204 at *15.

5 15 U.S.C. § 78u-3(b).

6 May 11, 2024, is a Saturday.

7 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).