# SEC Exchange Act of 1934 order 34-64471, AAER-3278
> Respondent: **Michael Higgins, CPA** · 2011-05-11 · File 3-14379
## Proceeding
- **Release Number:** 34-64471, AAER-3278
- **Act:** Exchange Act of 1934
- **File Number:** 3-14379
- **Publish Date:** 2011-05-11
## Respondents
- Michael Higgins, CPA
## Order PDF

- [https://www.sec.gov/files/litigation/admin/2011/34-64471.pdf](https://www.sec.gov/files/litigation/admin/2011/34-64471.pdf)

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*Source: [SEC Administrative Proceedings](https://www.sec.gov/litigation/admin) · MORVS · CC0 1.0*