# SEC Exchange Act of 1934 order 34-40860
> Respondent: **Michael W. Roberts, C.P.A.** · — · File 3-9798
## Proceeding
- **Release Number:** 34-40860
- **Act:** Exchange Act of 1934
- **File Number:** 3-9798
- **Publish Date:** —
## Respondents
- Michael W. Roberts, C.P.A.
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*Source: [SEC Administrative Proceedings](https://www.sec.gov/litigation/admin) · AI Analytics · CC0 1.0*