In re Charles J. Birnberg

                                                 UNITED                                                 STATES OF AMERICA 

                                                                     Before                                                                     the                                                                     

SECURITIES AND EXCHANGE COMMISSION 

SECURITIES EXCHANGE ACT OF 1934 
Release No. 56405 / September 13, 2007 
ACCOUNTING AND AUDITING ENFORCEMENT 
Release No. 2685 / September 13, 2007 
ADMINISTRATIVE PROCEEDING 
File No. 3-12766 
In the Matter of 
Charles J. Birnberg, CPA, 
Respondent. 
ORDER INSTITUTING PUBLIC 
ADMINISTRATIVE AND CEASE-AND-
DESIST PROCEEDINGS PURSUANT TO 
SECTIONS 4C AND 21C OF THE 
SECURITIES EXCHANGE ACT OF 1934 
AND RULE 102(e) OF THE 
COMMISSION’S RULES OF PRACTICE, 
MAKING FINDINGS, AND IMPOSING 
REMEDIAL SANCTIONS AND A CEASE-
AND-DESIST ORDER 
I. 
The Securities and Exchange Commission (“Commission”) deems it appropriate that public 
administrative and cease-and-desist proceedings be, and hereby are, instituted against Charles J. 
Birnberg, CPA (“Respondent” or “Birnberg”) pursuant to Sections 4C
1
 and 21C of the Securities 
Exchange Act of 1934 (“Exchange Act”) and Rule 102(e)(1)(iii) of the Commission’s Rules of 
Practice.
2 
1 
Section 4C provides, in relevant part, that: 
The Commission may censure any person, or deny, temporarily or permanently, to any person the 
privilege of appearing or practicing before the Commission in any way, if that person is found . . . 
to  have  willfully  violated,  or  willfully  aided  and  abetted  the  violation  of,  any  provision  of  the  
securities laws or the rules and regulations thereunder. 
2 
Rule 102(e)(1)(iii) provides, in relevant part, that: 
The  Commission  may  censure  a  person  or  deny,  temporarily  or  permanently,  the  privilege  of  
appearing  or  practicing  before  it  in  any  way  to  any  person  who  is  found  .  .  .  to  have  willfully  
violated, or willfully aided and abetted the violation of any provision of the Federal securities laws 
or the rules and regulations thereunder. 

II. 
In anticipation of the institution of these proceedings, Respondent has submitted an Offer 
of Settlement (“Offer”), which the Commission has determined to accept.  Solely for the purpose 
of these proceedings and any other proceedings brought by or on behalf of the Commission, or to 
which the Commission is a party, and without admitting or denying the findings herein, except as 
to the Commission’s jurisdiction over him and the subject matter of these proceedings, which are 
admitted, Respondent consents to the entry of this Order Instituting Public Administrative and 
Cease-and-Desist Proceedings Pursuant to Sections 4C and 21C of the Securities Exchange Act of 
1934 and Rule 102(e) of the Commission’s Rules of Practice, Making Findings, and Imposing 
Remedial Sanctions and a Cease-and-Desist Order (“Order”), as set forth below.   
III. 
On the basis of this Order and Respondent’s Offer, the Commission finds
3
 that: 
A.        RESPONDENT        
Charles J. Birnberg, CPA, 65, of West Paterson, New Jersey, is a certified public 
accountant licensed in the state of New Jersey since 1981 and doing business as a sole 
proprietorship.  Birnberg audited Renewal Fuels, Inc.’s (“Renewal Fuels”) financial statements for 
the company’s 2003 fiscal year ended December 31, 2003.  Renewal Fuels dismissed Birnberg as 
its independent auditor on October 1, 2004. 
B.        FACTS        
1. Renewal Fuels (known as Tech Laboratories, Inc. during the relevant period) is a 
Delaware corporation with its headquarters in Milwaukee, Wisconsin.  Renewal Fuels’s common 
stock is registered with the Commission pursuant to Section 12(g) of the Exchange Act and trades 
on the OTC Bulletin Board under the symbol RNWF.  For its fiscal year ended December 31, 
2003, Renewal Fuels reported revenues of $236,000 and total assets of $1.75 million. 
2. Renewal Fuels has at all relevant times been an issuer as defined by the Sarbanes-
Oxley Act of 2002 (the “Act”). 
3. Birnberg audited Renewal Fuels’s 2003 financial statements included in Renewal 
Fuels’s annual report for fiscal year 2003 on Form 10-KSB, filed with the Commission on April 
14, 2004. As part of that audit, Birnberg prepared and issued an audit report dated April 14, 2004 
(the “Renewal Fuels audit report”), which the company included in its 2003 Form 10-KSB.  
Renewal Fuels paid Birnberg $10,000 for the audit work.
4 
3 
The findings herein are made pursuant to Respondent’s Offer of Settlement and are not binding on any 
other person or entity in this or any other proceeding. 
4 
During the course of the Commission’s investigation, Birnberg voluntarily reimbursed Renewal Fuels 
$4,200 of the $10,000 in audit fees through a combination of repayment and the provision of non-audit or other 
services to Renewal Fuels.  In view of Birnberg’s $4,200 reimbursement, the Commission is only ordering 
2


4. At the time Birnberg prepared and issued the Renewal Fuels audit report, he was 
not registered with the Public Company Accounting Oversight Board (the “Board”), as required by 
Section 102(a) of the Act. 
C. VIOLATIONS 
1. Section 102(a) of the Act provides that “it shall be unlawful for any person that is 
not a registered public accounting firm to prepare or issue, or to participate in the preparation or 
issuance of, any audit report with respect to any issuer.”
5 
2. The provisions of Section 102(a) of the Act became effective on October 22, 2003.
6 
3. Based on the conduct described above, Respondent willfully
7
 violated Section 
102(a) of the Act. 
D.        FINDINGS        
Based on the foregoing, the Commission finds that Birnberg willfully violated Section 
102(a) of the Sarbanes-Oxley Act of 2002. 
E.        UNDERTAKING        
Respondent has undertaken not to request, demand, or accept, directly or indirectly, any 
compensation from Renewal Fuels in connection with the audit work associated with the Renewal 
Fuels audit report. In determining whether to accept the Offer, the Commission has considered this 
undertaking. 
disgorgement in the amount of $5,800, plus prejudgment interest, to cover the balance of audit fees Birnberg 
received. 
5 
A violation of the Act or any rule that the Board issues under the Act is treated for all purposes in the same 
manner as a violation of the Exchange Act, including with respect to penalties. Sarbanes-Oxley Act of 2002, 15 
U.S.C.A. § 7202(b)(1) (West 2002). 
6 
Section 102(a) became effective “[b]eginning 180 days after the date of the determination of the 
Commission under Section 101(d)” of the Act that the Board was prepared to undertake its statutory responsibilities.  
The Commission made the required determination on April 25, 2003.  See
 Order Regarding Section 101(d) of the 
Sarbanes-Oxley Act of 2002, Securities Act Release No. 8223, Exchange Act Release No. 47746, 2003 WL 
1956164 (Apr. 25, 2003). 
7 
“Willfully” as used in this Order means intentionally committing the act that constitutes the violation. 
There is no requirement that the actor also be aware that he is violating a rule or statute. See Wonsover v. SEC, 205 
F.3d 408, 414 (D.C. Cir. 2000); Tager v. SEC, 344 F.2d 5, 8 (2d Cir. 1965). 
3


IV. 
In view of the foregoing, the Commission deems it appropriate to impose the sanctions 
agreed to in Respondent’s Offer. 
Accordingly, it is hereby ORDERED, effective immediately, that: 
A. Birnberg shall cease and desist from committing or causing any violations and any 
future violations of Section 102(a) of the Act. 
B. Birnberg is censured. 
C.        Birnberg        may        practice before the Commission as an independent accountant 
provided that: 
1. The public accounting firm with which he is associated is registered with 
the Board in accordance with the Act, and such registration continues to be effective; and 
2. He has submitted to the Commission staff (attention: Office of the Chief 
Accountant) the Board’s letter notifying the public accounting firm with which he is associated that 
its registration application has been approved. 
D. IT IS FURTHER ORDERED that Respondent shall, within 10 days of the entry of 
this Order, pay disgorgement of $5,800 and prejudgment interest of $521.38 to the Securities and 
Exchange Commission.  Such payment shall be: (A) made by United States postal money order, 
certified check, bank cashier’s check, or bank money order; (B) made payable to the Securities and 
Exchange Commission; (C) hand-delivered or mailed to the Office of Financial Management, 
Securities and Exchange Commission, Operations Center, 6432 General Green Way, Stop 0-3, 
Alexandria, VA 22312; and (D) submitted under cover letter that identifies Charles J. Birnberg as a 
Respondent in these proceedings, the file number of these proceedings, a copy of which cover 
letter and money order or check shall be sent to Christopher Conte, Division of Enforcement, 
Securities and Exchange Commission, 100 F Street N.E., Washington, D.C. 20549. 
            By            the            Commission.            
       Nancy M. Morris
       Secretary 
4

UNITED STATES OF AMERICA 

 Before the 


SECURITIES AND EXCHANGE COMMISSION 


SECURITIES EXCHANGE ACT OF 1934 
Release No. 56405 / September 13, 2007 

ACCOUNTING AND AUDITING ENFORCEMENT 
Release No. 2685 / September 13, 2007 

ADMINISTRATIVE PROCEEDING 
File No. 3-12766 

In the Matter of 

Charles J. Birnberg, CPA, 

Respondent. 

ORDER INSTITUTING PUBLIC 
ADMINISTRATIVE AND CEASE-AND
DESIST PROCEEDINGS PURSUANT TO 
SECTIONS 4C AND 21C OF THE 
SECURITIES EXCHANGE ACT OF 1934 
AND RULE 102(e) OF THE 
COMMISSION’S RULES OF PRACTICE, 
MAKING FINDINGS, AND IMPOSING 
REMEDIAL SANCTIONS AND A CEASE
AND-DESIST ORDER 

I. 

The Securities and Exchange Commission (“Commission”) deems it appropriate that public 
administrative and cease-and-desist proceedings be, and hereby are, instituted against Charles J. 
Birnberg, CPA (“Respondent” or “Birnberg”) pursuant to Sections 4C1 and 21C of the Securities 
Exchange Act of 1934 (“Exchange Act”) and Rule 102(e)(1)(iii) of the Commission’s Rules of 
Practice.2 

1 Section 4C provides, in relevant part, that: 

The Commission may censure any person, or deny, temporarily or permanently, to any person the 
privilege of appearing or practicing before the Commission in any way, if that person is found . . . 
to have willfully violated, or willfully aided and abetted the violation of, any provision of the 
securities laws or the rules and regulations thereunder. 

2 Rule 102(e)(1)(iii) provides, in relevant part, that: 

The Commission may censure a person or deny, temporarily or permanently, the privilege of 
appearing or practicing before it in any way to any person who is found . . . to have willfully 
violated, or willfully aided and abetted the violation of any provision of the Federal securities laws 
or the rules and regulations thereunder. 



II. 

In anticipation of the institution of these proceedings, Respondent has submitted an Offer 
of Settlement (“Offer”), which the Commission has determined to accept.  Solely for the purpose 
of these proceedings and any other proceedings brought by or on behalf of the Commission, or to 
which the Commission is a party, and without admitting or denying the findings herein, except as 
to the Commission’s jurisdiction over him and the subject matter of these proceedings, which are 
admitted, Respondent consents to the entry of this Order Instituting Public Administrative and 
Cease-and-Desist Proceedings Pursuant to Sections 4C and 21C of the Securities Exchange Act of 
1934 and Rule 102(e) of the Commission’s Rules of Practice, Making Findings, and Imposing 
Remedial Sanctions and a Cease-and-Desist Order (“Order”), as set forth below.   

III. 

On the basis of this Order and Respondent’s Offer, the Commission finds3 that: 

A. RESPONDENT 

Charles J. Birnberg, CPA, 65, of West Paterson, New Jersey, is a certified public 
accountant licensed in the state of New Jersey since 1981 and doing business as a sole 
proprietorship.  Birnberg audited Renewal Fuels, Inc.’s (“Renewal Fuels”) financial statements for 
the company’s 2003 fiscal year ended December 31, 2003.  Renewal Fuels dismissed Birnberg as 
its independent auditor on October 1, 2004. 

B. FACTS 

1. Renewal Fuels (known as Tech Laboratories, Inc. during the relevant period) is a 
Delaware corporation with its headquarters in Milwaukee, Wisconsin.  Renewal Fuels’s common 
stock is registered with the Commission pursuant to Section 12(g) of the Exchange Act and trades 
on the OTC Bulletin Board under the symbol RNWF.  For its fiscal year ended December 31, 
2003, Renewal Fuels reported revenues of $236,000 and total assets of $1.75 million. 

2. Renewal Fuels has at all relevant times been an issuer as defined by the Sarbanes-
Oxley Act of 2002 (the “Act”). 

3. Birnberg audited Renewal Fuels’s 2003 financial statements included in Renewal 
Fuels’s annual report for fiscal year 2003 on Form 10-KSB, filed with the Commission on April 
14, 2004. As part of that audit, Birnberg prepared and issued an audit report dated April 14, 2004 
(the “Renewal Fuels audit report”), which the company included in its 2003 Form 10-KSB.  
Renewal Fuels paid Birnberg $10,000 for the audit work.4 

3 The findings herein are made pursuant to Respondent’s Offer of Settlement and are not binding on any 
other person or entity in this or any other proceeding. 

4 During the course of the Commission’s investigation, Birnberg voluntarily reimbursed Renewal Fuels 
$4,200 of the $10,000 in audit fees through a combination of repayment and the provision of non-audit or other 
services to Renewal Fuels.  In view of Birnberg’s $4,200 reimbursement, the Commission is only ordering 

2




4. At the time Birnberg prepared and issued the Renewal Fuels audit report, he was 
not registered with the Public Company Accounting Oversight Board (the “Board”), as required by 
Section 102(a) of the Act. 

C. VIOLATIONS 

1. Section 102(a) of the Act provides that “it shall be unlawful for any person that is 
not a registered public accounting firm to prepare or issue, or to participate in the preparation or 
issuance of, any audit report with respect to any issuer.”5 

2. The provisions of Section 102(a) of the Act became effective on October 22, 2003.6 

3. Based on the conduct described above, Respondent willfully7 violated Section 
102(a) of the Act. 

D. FINDINGS 

Based on the foregoing, the Commission finds that Birnberg willfully violated Section 
102(a) of the Sarbanes-Oxley Act of 2002. 

E. UNDERTAKING 

Respondent has undertaken not to request, demand, or accept, directly or indirectly, any 
compensation from Renewal Fuels in connection with the audit work associated with the Renewal 
Fuels audit report. In determining whether to accept the Offer, the Commission has considered this 
undertaking. 

disgorgement in the amount of $5,800, plus prejudgment interest, to cover the balance of audit fees Birnberg 
received. 

5 A violation of the Act or any rule that the Board issues under the Act is treated for all purposes in the same 
manner as a violation of the Exchange Act, including with respect to penalties. Sarbanes-Oxley Act of 2002, 15 
U.S.C.A. § 7202(b)(1) (West 2002). 

6 Section 102(a) became effective “[b]eginning 180 days after the date of the determination of the 
Commission under Section 101(d)” of the Act that the Board was prepared to undertake its statutory responsibilities.  
The Commission made the required determination on April 25, 2003.  See Order Regarding Section 101(d) of the 
Sarbanes-Oxley Act of 2002, Securities Act Release No. 8223, Exchange Act Release No. 47746, 2003 WL 
1956164 (Apr. 25, 2003). 

7 “Willfully” as used in this Order means intentionally committing the act that constitutes the violation. 
There is no requirement that the actor also be aware that he is violating a rule or statute. See Wonsover v. SEC, 205 
F.3d 408, 414 (D.C. Cir. 2000); Tager v. SEC, 344 F.2d 5, 8 (2d Cir. 1965). 

3




IV. 

In view of the foregoing, the Commission deems it appropriate to impose the sanctions 
agreed to in Respondent’s Offer. 

Accordingly, it is hereby ORDERED, effective immediately, that: 

A. Birnberg shall cease and desist from committing or causing any violations and any 
future violations of Section 102(a) of the Act. 

B. Birnberg is censured. 

C. Birnberg may practice before the Commission as an independent accountant 
provided that: 

1. The public accounting firm with which he is associated is registered with 
the Board in accordance with the Act, and such registration continues to be effective; and 

2. He has submitted to the Commission staff (attention: Office of the Chief 
Accountant) the Board’s letter notifying the public accounting firm with which he is associated that 
its registration application has been approved. 

D. IT IS FURTHER ORDERED that Respondent shall, within 10 days of the entry of 
this Order, pay disgorgement of $5,800 and prejudgment interest of $521.38 to the Securities and 
Exchange Commission.  Such payment shall be: (A) made by United States postal money order, 
certified check, bank cashier’s check, or bank money order; (B) made payable to the Securities and 
Exchange Commission; (C) hand-delivered or mailed to the Office of Financial Management, 
Securities and Exchange Commission, Operations Center, 6432 General Green Way, Stop 0-3, 
Alexandria, VA 22312; and (D) submitted under cover letter that identifies Charles J. Birnberg as a 
Respondent in these proceedings, the file number of these proceedings, a copy of which cover 
letter and money order or check shall be sent to Christopher Conte, Division of Enforcement, 
Securities and Exchange Commission, 100 F Street N.E., Washington, D.C. 20549. 

 By the Commission. 

       Nancy  M.  Morris
       Secretary  

4