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City Oklahoma City / Washington / DC / Scottsdale / / Company VSOE for Managed Services / RESPONDENT JDA Software Group Inc. / Savoy Industries / Consulting Services / RedPrairie / New Mountain Capital LLC / JDA SOFTWARE GROUP INC. / Kalvex Inc. / / Continent Europe / / Country Japan / United States / Australia / / Currency USD / / Event Restatement / Product Issues / M&A / Reorganization / / Facility Enterprise Services Center Accounts Receivable Branch HQ Bldg. / American Institute of Certified Public Accountants / / IndustryTerm software license / bank account / retail / computer software licenses / project management / internal accounting / industry groups / business software solutions / correct accounting periods / accepted accounting principles / bank / software / software-related products / software license sales / computer software / software licenses / direct payment / manufacturing / annual audit / software solutions / software license agreement / selling computer software licenses / / Organization IMC / Division of Enforcement / Securities and Exchange Commission / American Institute of Certified Public Accountants / / Person Antonia Chion / / Position cashier / auditor / Brent J. Fields Secretary / / Product Managed Services / Consulting Services / internal controls surrounding revenue recognition / linked contracts / / ProvinceOrState Delaware / Arizona / / URL http / SocialTag 
UNITED STATES OF AMERICA Before the SECURITIES AND EXCHANGE COMMISSION SECURITIES EXCHANGE ACT OF 1934 Release No[removed]September 25, 2014 ACCOUNTING AND AUDITING ENFORCEMENT