# SEC Exchange Act of 1934 order 34-47731, AAER-1762
> Respondent: **David Decker, CPA and Theodore Fricke, CPA** · 2003-04-24 · File 3-11091
## Proceeding
- **Release Number:** 34-47731, AAER-1762
- **Act:** Exchange Act of 1934
- **File Number:** 3-11091
- **Publish Date:** 2003-04-24
## Respondents
- David Decker, CPA and Theodore Fricke, CPA
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*Source: [SEC Administrative Proceedings](https://www.sec.gov/litigation/admin) · AI Analytics · CC0 1.0*