AICPA spam / children-bicycle.net

This fake AICPA spam leads to malware on the domain children-bicycle.net:

From:     Reggie Wilkins [blockp12@clients.aicpa.net]
Date:     25 September 2013 15:03
Subject:     Your accountant license can be cancelled.

You're receiving this email as a Certified Public Accountant and a member of AICPA.
Having trouble reading this email? View it in your browser.

AICPA logo
Cancellation of Accountant status due to tax return fraud allegations
Valued accountant officer,

We have received a complaint about your recent participation in tax return infringement  for one of your employers. According to AICPA Bylaw Subsection 730 your Certified Public Accountant license can be withdrawn in case of the occurrence of filing of a false or fraudulent tax return for your client or employer.

Please familiarize yourself with the notification below and provide your feedback to it within 14 days. The failure to do so within this term will result in cancellation of your CPA license.

Complaint.pdf


The American Institute of Certified Public Accountants.

Email: service@aicpa.org
Tel. 888.777.7077
Fax. 800.362.5066

I haven't seen AICPA themed spam for a long time, but this follows an established pattern. The link in the email goes to a legitimate hacked site and then on to a malware payload at [donotclick]www.aicpa.org.children-bicycle.net/news/aicpa-all.php (report here).. but only if the visitor is running Windows (more of which in a moment).

The domain children-bicycle.net is registered with fake WHOIS details and the pattern of the domain mark it out as belonging to the Amerika gang.

Administrative Name: Jennifer Horvath
Administrative Company: Jennifer Horvath
Administrative Address: 3499 Latitude Cove
Administrative Address: Milton
Administrative Address: GA
Administrative Address: 30004
Administrative Address: US
Administrative Email: mybigben56@yahoo.com
Administrative Tel: +1.7705008444

The payload is hosted on the following IP addresses (all also listed here):
24.111.103.183 (Midcontinent Media, US)
109.71.136.140 (OpWan, France)
184.82.233.29 (Network Operations Center, US)

As I mentioned, the code detects the visitor's OS and only sends the victim to the exploit kit if they are running Windows, others end up at the genuine aicpa.org website (click to enlarge).

Recommended blocklist:
24.111.103.183
109.71.136.140
184.82.233.29
cernanrigndnisne55.net
children-bicycle.net
demuronline.net
fdic.gov.horse-mails.net
fiscdp.com.airfare-ticketscheap.com
horse-mails.net
mails.rererereecils.com
nacha.org.smscente.net
pidrillospeeder.com
protektest.net
rererereecils.com
smscente.net
www.aicpa.org.children-bicycle.net
www.fdic.gov.horse-mails.net
www.nacha.org.demuronline.net
www.nacha.org.smscente.net

AICPA spam / eaglepointecondo.org

Yet another fake AICPA spam run today with a slightly different domain from before, now on eaglepointecondo.org:

Date:      Mon, 10 Dec 2012 18:51:38 +0100
From:      "AICPA" [info@aicpa.org]
Subject:      Tax return assistance fraud.

You're receiving this message as a Certified Public Accountant and a part of AICPA.
Having any issues reading this email? Overview it in your favorite browser.

Suspension of CPA license due to income tax indictment

Valued AICPA participant,

We have been notified of your potential participation in income tax refund shady transactions for one of your customers. In concordance with AICPA Bylaw Head # 740 your Certified Public Accountant status can be terminated in case of the act of submitting of a phony or fraudulent tax return for your client or employer.

Please be informed of the complaint below and respond to it within 7 work days. The refusal to respond within this period will finish in cancellation of your Accountant status.

Delation.pdf

The American Institute of Certified Public Accountants.

Email: service@aicpa.org
Tel. 888.777.7077
Fax. 800.362.5066

===================


Date:      Mon, 10 Dec 2012 14:50:40 -0300
From:      "AICPA" [noreply@aicpa.org]
Subject:      Your accountant license can be end off.

You're receiving this message as a Certified Public Accountant and a part of AICPA.
Having problems reading this email? Review it in your browser.

Suspension of Accountant status due to tax return fraud prosecution

Respected AICPA member,

We have received a complaint about your alleged participation in income tax return fraudulent activity for one of your employees. In accordance with AICPA Bylaw Section No. 500 your Certified Public Accountant license can be terminated in case of the event of presenting of a false or fraudulent tax return for your client or employer.

Please find the complaint below below and provide your feedback to it within 3 work days. The rejection to provide the clarifications within this time-frame would abide in end off of your Certified Accountant Career.

SubmittedReport.pdf

The American Institute of Certified Public Accountants.

Email: service@aicpa.org
Tel. 888.777.7077
Fax. 800.362.5066

In this case the malicious payload is at [donotclick]eaglepointecondo.org/detects/denouncement-reports.php hosted on 59.57.247.185 in China, as with the earlier spam run today.

AICPA spam / eaglepointecondo.co

This fake AICPA spam leads to malware on eaglepointecondo.co:

Date:      Mon, 10 Dec 2012 19:29:21 +0400
From:      "AICPA" [alerts@aicpa.org]
Subject:      Income fake tax return accusations.

You're receiving this email as a Certified Public Accountant and a member of AICPA.
Having difficulties reading this email? Take a look at it in your browser.

Termination of Public Account Status due to income tax fraud allegations

Respected accountant officer,

We have received a denouncement about your probable interest in income tax return swindle for one of your customers. In concordance with AICPA Bylaw Head # 500 your Certified Public Accountant status can be revoked in case of the occurrence of submitting of a faked or fraudulent income tax return for your client or employer.

Please be notified below and provide explanation of this issue to it within 21 business days. The rejection to provide elucidation within this period would finish in end off of your CPA license.

SubmittedReport.doc

The American Institute of Certified Public Accountants.

Email: service@aicpa.org
Tel. 888.777.7077
Fax. 800.362.5066

The malicious payload is at [donotclick]eaglepointecondo.co/detects/denouncement-reports.php hosted on 59.57.247.185 in China, which has been used a few times recently for malware distribution.



The following malicious domains appear to be on the same server:
moid.pl
securityday.pl
pleansantwille.com
labpr.com
ibertomoralles.com
shopgreatvideonax.com
zindt.net
naky.net
svictrorymedia.ru
ygsecured.ru
romoviebabenki.ru
addon.su
robertokarlosskiy.su
eaglepointecondo.co

AICPA spam / ibertomoralles.org

I haven't seen fake AICPA spam like this for a while, it leads to malware on ibertomoralles.org:

From:     AICPA [noreply@aicpa.org]
Date:     7 December 2012 16:55
Subject:     Your accountant license can be cancelled.

You're receiving this information as a Certified Public Accountant and a member of AICPA.
Having any problems reading this email? See it in your favorite browser.

AICPA logo
    
Revocation of CPA license due to income tax fraud accusations
Dear AICPA participant,

We have been informed of your potential involvement in tax return swindle   on behalf of one of your employers. In obedience to AICPA Bylaw Article 700 your Certified Public Accountant position can be discontinued in case of the aiding of filing of a phony or fraudulent income tax return for your client or employer.

Please be notified below and provide explanation of this issue to it within 14 work days. The rejection to provide elucidation within this time-frame would finish in decline of your Accountant status.

Delation.pdf


The American Institute of Certified Public Accountants.

Email: service@aicpa.org
Tel. 888.777.7077
Fax. 800.362.5066

===================

Date:      Fri, 7 Dec 2012 18:31:58 +0100
From:      "AICPA" [do-not-reply@aicpa.org]
Subject:      Tax return assistance contrivance.

You're receiving this note as a Certified Public Accountant and a part of AICPA.
Having any problems reading this email? See it in your favorite browser.

Cancellation of Public Account Status due to tax return indictment

Respected accountant officer,

We have received a note of your presumable interest in income tax fraud for one of your clients. In concordance with AICPA Bylaw Article 600 your Certified Public Accountant status can be discontinued in case of the event of submitting of a fake or fraudulent income tax return on the member's or a client's behalf.

Please familiarize yourself with the complaint below and provide your feedback to it within 14 work days. The rejection to respond within this time-frame will result in end off of your CPA license.

Delation.doc

The American Institute of Certified Public Accountants.

Email: service@aicpa.org
Tel. 888.777.7077
Fax. 800.362.5066

The malicious payload is at [donotclick]ibertomoralles.org/detects/five-wise_leads_ditto.php hosted on the same Chinese IP address of 59.57.247.185 as used in this spam yesterday.

AICPA spam / jeffknitwear.org

I haven't seen this fake AICPA spam for a while, but here it is.. this time leading to a malicious payload on the domain jeffknitwear.org:

Date:      Thu, 19 Jul 2012 17:03:06 +0300
From:      "Lakisha Rush" [support@aicpa.org]
Subject:      Termination of your accountant license.

You're receiving this notification as a Certified Public Accountant and a member of AICPA.
Having trouble reading this email? View it in your browser.

Cancellation of Accountant status due to income tax fraud allegations

Dear AICPA member,

We have received a complaint about your possible participation in income tax refund fraudulent activity for one of your clients. According to AICPA Bylaw Paragraph 730 your Certified Public Accountant license can be withdrawn in case of the fact of filing of a misguided or fraudulent tax return for your client or employer.

Please be informed of the complaint below and respond to it within 7 days. The failure to respond within this term will result in cancellation of your CPA license.

Complaint.pdf

The American Institute of Certified Public Accountants.

Email: service@aicpa.org
Tel. 888.777.7077
Fax. 800.362.5066

==========

Date:      Thu, 19 Jul 2012 14:02:48 +0000
From:      "Jonathan Gallagher" [support@aicpa.org]
Subject:      Fraudulent tax return assistance accusations.

You're receiving this email as a Certified Public Accountant and a member of AICPA.
Having trouble reading this email? View it in your browser.

Cancellation of Accountant status due to income tax fraud allegations

Dear accountant officer,

We have been notified of your possible involvement in tax return fraudulent activity for one of your employees. According to AICPA Bylaw Paragraph 730 your Certified Public Accountant license can be cancelled in case of the occurrence of presenting of a misguided or fraudulent income tax return on the member's or a client's behalf.

Please familiarize yourself with the notification below and respond to it within 14 days. The failure to provide the clarifications within this time-frame will result in termination of your Accountant status.

Complaint.pdf

The American Institute of Certified Public Accountants.

Email: service@aicpa.org
Tel. 888.777.7077
Fax. 800.362.5066

The malicious payload is at [donotclick]jeffknitwear.org/main.php?page=8614d3f3a69b5162 (report here) hosted on 221.131.129.200 (China Mobile, China). The following domains are on the same server and you should either block the IP or these domains too:

checkingservices.net
historyalmostany.org
jeffknitwear.org
lefttorightproductservice.org
toeplunge.org
yourfirstwall.com
visorwordprocessor.org

AICPA spam / themeparkoupons.net

Another AICPA spam run is also doing the rounds with a malicious payload on:

themeparkoupons.net/main.php?page=89cd1f8b9fb67fbc
themeparkoupons.net/content/ap2.php?f=4f07a

The IP appears to be 41.64.21.71 (Dynamic ADSL, Egypt). This IP has been seen many times before, so blocking it would be a very good idea.

BBB and AICPA spam / 110hobart.com

Two spam runs with essentially the same malicious payload..

Date:      Mon, 26 Feb 2012 12:30:50 +0100
From:      "BBB"
Subject:      BBB case ID 73773062
Attachments:     betterbb_logo.jpg

Attention: Owner/Manager

Here with the Better Business Bureau notifies you that we have been sent a complaint (ID 73773062) from your customer in regard to their dealership with you.

Please open the COMPLAINT REPORT below to obtain the details on this matter and inform us about your position as soon as possible.

We hope to hear from you shortly.

Regards,

Arnold Melendez

Dispute Counselor
Better Business Bureau


Council of Better Business Bureaus
4200 Wilson Blvd, Suite 800
Arlington, VA 22203-1838
Phone: 1 (703) 276.0100
Fax: 1 (703) 525.8277

Leading to 110hobart.com/main.php?page=f46555a4a5b80a04 and 110hobart.com/content/ap2.php?f=cc677, and also:

Date:      Mon, 26 Feb 2012 11:16:30 +0100
From:      "Adan Jordan"
Subject:      Tax return fraud notification.

You're receiving this notification as a Certified Public Accountant and a member of AICPA.
Having trouble reading this email? View it in your browser.

Revocation of Public Account Status due to tax return fraud accusations

Valued AICPA member,

We have received a notice of your recent involvement in income tax refund infringement on behalf of one of your clients. According to AICPA Bylaw Subsection 730 your Certified Public Accountant license can be cancelled in case of the act of filing of a false or fraudulent tax return on the member's or a client's behalf.

Please familiarize yourself with the notification below and respond to it within 21 days. The failure to respond within this time-frame will result in cancellation of your Accountant license.

Complaint.pdf

The American Institute of Certified Public Accountants.

Email: service@aicpa.org
Tel. 888.777.7077
Fax. 800.362.5066

Leading to 110hobart.com/content/ap2.php?f=cc677 and 110hobart.com/main.php?page=02876dd2afe89394 (a slightly different URL from before)

The IP address is a familiar one, 41.64.21.71 which is allegedly an ADSL subscriber in Cairo. This IP has been used in several attacks recently, blocking it would be a really good idea.

AICPA Spam / synetworks.net and housespect.net

More fake AICPA spam leading to malware..

Date:      Fri, 23 Feb 2012 12:29:00 +0100
From:      "Jonathon Humphrey"
Subject:      Termination of your CPA license.

You're receiving this notification as a Certified Public Accountant and a member of AICPA.
Having trouble reading this email? View it in your browser.

Termination of Accountant status due to income tax fraud accusations

Dear AICPA member,

We have received a complaint about your alleged participation in income tax fraudulent activity on behalf of one of your clients. According to AICPA Bylaw Section 600 your Certified Public Accountant status can be terminated in case of the event of submitting of a false or fraudulent income tax return on the member's or a client's behalf.

Please be informed of the complaint below and provide your feedback to it within 7 days. The failure to respond within this term will result in withdrawal of your CPA license.

Complaint.doc

The American Institute of Certified Public Accountants.

Email: service@aicpa.org
Tel. 888.777.7077
Fax. 800.362.5066

==================

Date:      Fri, 23 Feb 2012 12:28:45 +0100
From:      "Dominic Moreno"
Subject:      Your accountant license can be revoked.

You're receiving this email as a Certified Public Accountant and a member of AICPA.
Having trouble reading this email? View it in your browser.

Termination of Public Account Status due to tax return fraud accusations

Dear accountant officer,

We have been informed of your alleged involvement in income tax fraudulent activity for one of your clients. According to AICPA Bylaw Subsection 730 your Certified Public Accountant status can be revoked in case of the aiding of presenting of a incorrect or fraudulent tax return on the member's or a client's behalf.

Please be notified below and provide your feedback to it within 7 days. The failure to do so within this period will result in suspension of your Accountant status.

Complaint.doc

The American Institute of Certified Public Accountants.

Email: service@aicpa.org
Tel. 888.777.7077
Fax. 800.362.5066

The links go through a legitimate hacked site to some obfuscated javascipt leading to a malicious payload on synetworks.net/main.php?page=2d057d472cd217e2 and synetworks.net/content/ap2.php?f=3dc5c (report here) hosted on 76.12.101.172 (HostMySite, US). That IP is also home to housespect.net which also appears to be malicious. Blocking the IP should prevent any other malicious sites on the same server from being a problem.

AICPA Spam / srsopen.net

Another fake spam email claiming to be from AICPA, but actually leading to malware, this time on srsopen.net.

Date:      Thu, 22 Feb 2012 11:29:29 +0100
From:      "Guadalupe Kessler"
Subject:      Fraudulent tax return assistance accusations.

You're receiving this message as a Certified Public Accountant and a member of AICPA.
Having trouble reading this email? View it in your browser.

Termination of CPA license due to income tax fraud allegations

Valued accountant officer,

We have received a complaint about your alleged participation in income tax infringement for one of your employers. According to AICPA Bylaw Subsection 765 your Certified Public Accountant license can be cancelled in case of the event of presenting of a incorrect or fraudulent tax return for your client or employer.

Please be notified below and respond to it within 21 days. The failure to respond within this term will result in cancellation of your Accountant license.

Complaint.pdf

The American Institute of Certified Public Accountants.

Email: service@aicpa.org
Tel. 888.777.7077
Fax. 800.362.5066

The malicious payload is at srsopen.net/main.php?page=78581944265196f1 , as usual the first step is a legitimate hacked site. srsopen.net is hosted on two familiar IP addresses, 115.249.190.46 and 41.64.21.71 most recently seen here.

AICPA Spam / favoriteburger.net

Following on from yesterday's AICPA spam run, a new domain is in use for the malicious payload, favoriteburger.net/search.php?page=73a07bcb51f4be71 on 209.59.212.14 (Endurance International Group again). The IP is worth blocking, and you may want to consider blocking larger ranges of this ISP who seem to have a problem with this type of malicious site.

Date:      Tue, 20 Feb 2012 22:31:55 -0300
From:      "Gilbert Ayers"
Subject:      Termination of your accountant license.

You're receiving this message as a Certified Public Accountant and a member of AICPA.
Having trouble reading this email? View it in your browser.

Cancellation of CPA license due to tax return fraud allegations

Valued accountant officer,

We have received a notice of your possible assistance in income tax refund fraudulent activity for one of your employers. According to AICPA Bylaw Section 600 your Certified Public Accountant status can be withdrawn in case of the fact of filing of a false or fraudulent income tax return on the member's or a client's behalf.

Please be informed of the complaint below and provide your feedback to it within 14 days. The failure to do so within this term will result in termination of your Accountant status.

Complaint.pdf

The American Institute of Certified Public Accountants.

Email: service@aicpa.org
Tel. 888.777.7077
Fax. 800.362.5066

AICPA Spam / thai4me.com

Another spam run allegedly from "The American Institute of Certified Public Accountants" (AICPA) leading to malware, this time with a malicious payload on the domain thai4me.com.

From: Guillermo Reed risk.manager@aicpa.org
Date: 20 February 2012 11:18
Subject: Income tax return fraud accusations.

You're receiving this notification as a Certified Public Accountant and a member of AICPA.
Having trouble reading this email? View it in your browser.

AICPA logo
Termination of CPA license due to income tax fraud allegations
Dear AICPA member,

We have received a complaint about your possible involvement in income tax return fraud  for one of your clients. According to AICPA Bylaw Paragraph 500 your Certified Public Accountant status can be terminated in case of the aiding of filing of a false or fraudulent tax return on the member's or a client's behalf.

Please be informed of the complaint below and respond to it within 14 days. The failure to provide the clarifications within this period will result in termination of your Accountant status.

Complaint.pdf


The American Institute of Certified Public Accountants.

Email: service@aicpa.org
Tel. 888.777.7077
Fax. 800.362.5066

=================

Date:      Tue, 20 Feb 2012 12:42:12 +0200
From:      "Devon Staley"
Subject:      Fraudulent tax return assistance accusations.

You're receiving this message as a Certified Public Accountant and a member of AICPA.
Having trouble reading this email? View it in your browser.

Termination of CPA license due to tax return fraud accusations

Valued AICPA member,

We have been notified of your alleged involvement in tax return fraud for one of your employees. According to AICPA Bylaw Subsection 765 your Certified Public Accountant license can be cancelled in case of the fact of submitting of a false or fraudulent income tax return for your client or employer.

Please find the complaint below below and provide your feedback to it within 21 days. The failure to provide the clarifications within this term will result in withdrawal of your Accountant license.

Complaint.doc

The American Institute of Certified Public Accountants.

Email: service@aicpa.org
Tel. 888.777.7077
Fax. 800.362.5066

=================

Date:      Tue, 20 Feb 2012 11:38:30 +0100
From:      "Ervin Witherspoon"
Subject:      Termination of your accountant license.

You're receiving this email as a Certified Public Accountant and a member of AICPA.
Having trouble reading this email? View it in your browser.

Termination of CPA license due to tax return fraud allegations

Dear AICPA member,

We have received a complaint about your recent assistance in income tax refund fraudulent activity on behalf of one of your employees. According to AICPA Bylaw Paragraph 765 your Certified Public Accountant license can be withdrawn in case of the event of submitting of a false or fraudulent income tax return on the member's or a client's behalf.

Please familiarize yourself with the notification below and provide your feedback to it within 7 days. The failure to provide the clarifications within this term will result in suspension of your Accountant license.

Complaint.doc

The American Institute of Certified Public Accountants.

Email: service@aicpa.org
Tel. 888.777.7077
Fax. 800.362.5066

The link leads through a legitimate hacked site to thai4me.com/main.php?page=7d486a09d440e84a which attempts to download a Java exploit. The domain thai4me.com is hosted on 41.64.21.71 (Dynamic ADSL, Egypt), 115.249.190.46 (Reliance Communication, India). Those IPs also contain other malicious sites, blocking them is probably a good move.

"Your accountant CPA license termination" spam / biggestsetter.com and 199.30.89.0/24

I haven't seen this spam before, but the malicious payload it leads to is very familiar..

Date:      Fri, 16 Feb 2012 14:35:18 +0200
From:      "Mae Keller"
Subject:      Your accountant CPA license termination.

You're receiving this notification as a Certified Public Accountant and a member of AICPA.
Having trouble reading this email? View it in your browser.

Revocation of CPA license due to income tax fraud allegations

Dear AICPA member,

We have received a complaint about your alleged participation in tax return fraudulent activity� on behalf of one of your employees. According to AICPA Bylaw Section 700 your Certified Public Accountant license can be cancelled in case of� the occurrence of filing of a misguided or fraudulent income tax return on the member's or a client's behalf.�

Please familiarize yourself with the notification below and respond to it within 7 days. The failure to provide the clarifications within this term will result in withdrawal of your Accountant license.

Complaint.pdf

The American Institute of Certified Public Accountants.

Email: service@aicpa.org
Tel. 888.777.7077
Fax. 800.362.5066

Although it claims to be from "The American Institute of Certified Public Accountants" (aicpa.org), the "from" address claims to be the BBB.

Click on the "complaint.pdf" link and you are redirected to biggestsetter.com/search.php?page=73a07bcb51f4be71  which attempts to download the Blackhole Exploit Kit. biggestsetter.com  is hosted on 199.30.89.187 (Zerigo / Central Host Inc). This netblock has been used several times in the past few days so my advice is to block access to 199.30.89.0/24.

Some more examples:

Date:      Fri, 16 Feb 2012 14:40:46 +0100
From:      "Susie Smallwood"
Subject:      Termination of your accountant license.

You're receiving this email as a Certified Public Accountant and a member of AICPA.
Having trouble reading this email? View it in your browser.

Termination of CPA license due to tax return fraud accusations

Dear AICPA member,

We have been notified of your recent assistance in income tax refund fraud on behalf of one of your clients. According to AICPA Bylaw Section 600 your Certified Public Accountant status can be withdrawn in case of the occurrence of submitting of a misguided or fraudulent income tax return on the member's or a client's behalf.

Please familiarize yourself with the complaint below and respond to it within 7 days. The failure to respond within this term will result in cancellation of your Accountant license.

Complaint.pdf

The American Institute of Certified Public Accountants.

Email: service@aicpa.org
Tel. 888.777.7077
Fax. 800.362.5066

===============

Date:      Fri, 16 Feb 2012 14:25:24 +0100
From:      "Alvaro Best"
Subject:      Tax return fraud notification.

You're receiving this message as a Certified Public Accountant and a member of AICPA.
Having trouble reading this email? View it in your browser.

Revocation of Public Account Status due to tax return fraud allegations

Dear accountant officer,

We have been notified of your possible participation in income tax return fraudulent activity for one of your clients. According to AICPA Bylaw Section 700 your Certified Public Accountant status can be cancelled in case of the act of submitting of a misguided or fraudulent income tax return for your client or employer.

Please find the complaint below below and respond to it within 14 days. The failure to provide the clarifications within this period will result in withdrawal of your Accountant status.

Complaint.doc

The American Institute of Certified Public Accountants.

Email: service@aicpa.org
Tel. 888.777.7077
Fax. 800.362.5066

===============

Date:      Fri, 16 Feb 2012 14:21:48 +0100
To:      
Subject:      Fraudulent tax return assistance accusations.

You're receiving this notification as a Certified Public Accountant and a member of AICPA.
Having trouble reading this email? View it in your browser.

Termination of CPA license due to income tax fraud allegations

Dear AICPA member,

We have received a complaint about your possible assistance in tax return fraudulent activity on behalf of one of your employers. According to AICPA Bylaw Section 500 your Certified Public Accountant license can be withdrawn in case of the fact of submitting of a incorrect or fraudulent tax return for your client or employer.

Please find the complaint below below and respond to it within 21 days. The failure to respond within this period will result in withdrawal of your CPA license.

Complaint.doc

The American Institute of Certified Public Accountants.

Email: service@aicpa.org
Tel. 888.777.7077
Fax. 800.362.5066