# SEC Exchange Act of 1934 order 34-47901, AAER-1788
> Respondent: **Philip G. Hirsch, CPA** · 2003-05-22 · File 3-11133
## Proceeding
- **Release Number:** 34-47901, AAER-1788
- **Act:** Exchange Act of 1934
- **File Number:** 3-11133
- **Publish Date:** 2003-05-22
## Respondents
- Philip G. Hirsch, CPA
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*Source: [SEC Administrative Proceedings](https://www.sec.gov/litigation/admin) · MORVS · CC0 1.0*