Finality Order of an Initial Decision of an SEC Administrative Law Judge

In the Matter of
Scott E. Edwards, CPA

SECURITIES AND EXCHANGE COMMISSION
Washington, D.C.

Securities Exchange Act of 1934
Rel. No. 47268 / January 28, 2003

Accounting and Auditing Enforcement
Rel. No. 1708 / January 28, 2003

Admin. Proc. File No. 3-10220

In the Matter of SCOTT E. EDWARDS, CPA

: : : : :

NOTICE THAT INITIAL DECISION HAS BECOME FINAL

The time for filing for review of the initial decision in this proceeding has expired. No such petition has been filed, and the Commission has not chosen to review the decision on its own initiative.

Accordingly, notice is hereby given, pursuant of Rule 360(e) of the Commission's Rules of Practice, that the initial decision of the administrative law judge ^* has become the final decision of the Commission with respect to Scott E. Edwards, CPA. The order contained in the decision is hereby declared effective. That order denied Edwards the privilege of appearing and practicing before the Commission as an accountant for one year.

For the Commission by the Office of the General Counsel, pursuant to delegated authority.

Jonathan G. Katz
Secretary

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*	Scott E. Edwards, CPA, Initial Decision Rel. No. 219 (Dec. 12, 2002), ___SEC Docket___.