华盛顿特区，2019年4月3日--美国证券交易委员会今天向这位前首席财务官和两名前公开交易运输公司的雇员提出了指控，指控公司欺诈并操纵公司的财务业绩，以达到盈利目标和预测。

美国证交会称，前运输系统公司首席财务官彼得阿尔布鲁斯特（Peter Armbruster）通过不当推迟和分散在多个季度来掩盖所产生的费用，以最大限度地减少这些费用对跑车公司净收入的影响。据称，Armbruster 随后操纵了对负债的某些削减，创造了一个收入"缓冲"，可在未来几个季度用于抵消支出。

美国证交会还称，Armbruster 以及Bret Naggs 和mark Wogsland （Bret Naggs）和马克·沃格斯兰(mark Wogsland)，两位前财务总监，进行数百万美元高估资产，并未将其中虚增的应收账款注销。

根据美国证交会的诉状，Armbruster、Naggs 和Wogsland 还在这些错误的账目上误导了外部审计师，导致公司报表重大误报，其营业收入、净收入和年度每股收益，向美国证券交易委员会提交的季度和最新报告存在重大误导。

美国证交会芝加哥地区办事处主任乔尔莱文（joel R.莱文）表示:"投资者依靠可靠的财务报表做出明智的决定。"正如我们所指的，这些前高级管理人员剥夺了投资者关于该公司财务状况的真实、可靠的信息。相反，他们利用骗人的会计来操纵收益，以追逐收益目标和预测。

在一个同时进行的执法行动中，美国司法部的欺诈科已对Armbruster、Naggs 和Wogsland 提出刑事指控。

美国证交会向威斯康星州密尔沃基联邦法院提出的申诉称，Armbruster、Naggs 和Wogsland 违反了联邦证券法的反欺诈和其他与会计有关的规定。指控要求对所有被告下达永久禁令、处罚和不许担任公司高管和董事，没收非法所得。

证交会的调查仍在继续，由芝加哥地区办事处的Aleah Borghard、Wilburn Saylor 和Bradley Lewis 在Brian Fagel 和Kathryn a.Pyszka 的监督下进行。诉讼将由蒂莫西·莱曼处理。美国证交会感谢美国司法部欺诈科的协助。

以下是SEC的英文通告全文：

Accounting Fraud

FOR IMMEDIATE RELEASE

2019-51

Washington D.C., April 3, 2019 —

The Securities and Exchange Commission today charged the former CFO and two former employees of a publicly traded transportation company with fraud for manipulating the company’s financial results in order to meet earnings targets and projections.

The SEC alleges that Peter Armbruster, the former CFO of Roadrunner Transportation Systems Inc., hid incurred expenses by improperly deferring and spreading them across multiple quarters to minimize their impact on Roadrunner’s net earnings. Armbruster then allegedly manipulated certain reductions to liabilities, creating an income “cushion” that could be accessed in future quarters to offset expenses. The SEC further alleges that Armbruster as well as Bret Naggs and Mark Wogsland, former controllers of Roadrunner’s Truckload segment, identified and failed to write-off millions of dollars in overvalued assets and overstated receivables at one of Roadrunner’s operating companies. According to the SEC’s complaint, Armbruster, Naggs, and Wogsland also misled Roadrunner’s outside auditor about these misstated accounts, and as a result Roadrunner materially misstated its operating income, net income, and earnings per share in its annual, quarterly and current reports filed with the SEC.

“Investors depend on reliable financial statements to make informed decisions,” said Joel R. Levin, Director of the SEC’s Chicago Regional Office. “As we allege, these former, high-ranking executives deprived investors of truthful, reliable information on Roadrunner’s financial health. Instead, they employed deceptive accounting to manipulate earnings in an effort to chase earnings targets and projections.”

In a parallel action, the Fraud Section of the U.S. Department of Justice has filed criminal charges against Armbruster, Naggs, and Wogsland.

The SEC’s complaint, filed in federal court in Milwaukee, Wisconsin, alleges that Armbruster, Naggs, and Wogsland violated the antifraud and other accounting-related provisions of the federal securities laws. The complaint seeks permanent injunctions, penalties, and officer-and-director bars against all defendants, disgorgement plus interest from Wogsland, and clawback bonuses and other incentive-related compensation paid to Armbruster while the alleged fraud was taking place.

The SEC’s investigation, which is continuing, was conducted by Aleah Borghard, Wilburn Saylor Jr., and Bradley Lewis of the Chicago Regional Office under the supervision of Brian Fagel and Kathryn A. Pyszka. The litigation will be handled by Timothy Leiman. The SEC appreciates the assistance of the Fraud Section of the U.S. Department of Justice.