Polverari -- In a second separate administrative Order, the
Commission found that Mary Sattler Polverari, a former CUC
Supervisor of Financial Reporting, violated the corporate record-
keeping provisions of the federal securities laws, and aided and
abetted violations of the antifraud, periodic reporting, and
corporate record-keeping provisions, in connection with actions
that she took in furtherance of the fraud. Among other things,
the Commission alleges that Polverari, at the direction of
Sabatino and Kearney, regularly and knowingly made unsupported
alterations to CUC's quarterly financial results. Simultaneous
with the institution of the administrative proceeding, and
without admitting or denying the findings contained therein,
Polverari consented to the issuance of the Commission Order,
which orders Polverari to cease and desist from future violations
of the provisions and bars her from practicing before the
Commission as an accountant, with the right to reapply after
three years. She also agreed to pay a civil money penalty of
$25,000.
Polverari -- In a second separate administrative Order, the
Commission found that Mary Sattler Polverari, a former CUC
Supervisor of Financial Reporting, violated the corporate record-
keeping provisions of the federal securities laws, and aided and
abetted violations of the antifraud, periodic reporting, and
corporate record-keeping provisions, in connection with actions
that she took in furtherance of the fraud. Among other things,
the Commission alleges that Polverari, at the direction of
Sabatino and Kearney, regularly and knowingly made unsupported
alterations to CUC's quarterly financial results. Simultaneous
with the institution of the administrative proceeding, and
without admitting or denying the findings contained therein,
Polverari consented to the issuance of the Commission Order,
which orders Polverari to cease and desist from future violations
of the provisions and bars her from practicing before the
Commission as an accountant, with the right to reapply after
three years. She also agreed to pay a civil money penalty of
$25,000.
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