BSOD 0x124 halmacpi.dll error

Hi

i wondered if any one could help me with a issue i am having.
this is the first time i have had to start a tread as i am completely stuck. i normally am able to find the solution using the forums.

basically i built a new system for a friend of mine, but unfortunately after completing the build i keep getting a blue screen at random points while using the system.

the error being "STOP 0x00000124 - halmacpi.dll+ef3f, ntkrnlpa.exe+cef04"

now i know this error is normally hardware related. so the past 3 days i have been doing alot of troubleshooting. but nothing i have done has worked.

system spec:

Intel Core I3 540 (stock speed, not overclocked)
Asus P7H55-M LX
Geil 2GB DDR3 1333MHz
Asus HD 5450
Antec Earthwatts 430W PSU
Seagate 250GB 7200RPM Hard Drive

OS: Windows 7 Ultimate x64

the troubleshooting i have done so far:

flashed BIOs to the latest version
tried two types of other ram (with 2 sticks installed and then only 1)
removed graphics card (used on board graphics)
tried different Hard Drive
tried different PSU
removed it from its case and set up on a test bench. (make sure it wasn't shorting on the case)
replaced S-ATA cables.

i ran prime95 for 2 hours which reported no errors.
CPU temps are ok.
25-30C idle
65-70C 100% load

was unable to run memtest86+, it just fails instantly (with all types of ram i tried)

then began to think it was a driver issue.
so i updated all drivers to latest versions.
also did a fresh install of windows after first errors.

the blue screens only seems to happen when installing programs or running 4-5 programs at one time. the system ran at idle for 24 hours, no blue screens occurred.

the only troubleshooting i am unable to do is replace the motherboard and CPU as i do not have a spare 1156 CPU/Motherboard to hand.

the only conclusion i can come to is the motherboard is faulty (or maybe CPU but more likely motherboard)

basically wondered if anyone else has a view or whether i should just RMA the motherboard/CPU (or both)? want to be sure before sending back the components as it will take a week or two to get them back.

have attached dump files below

Hi

thanks for the reply.

yer i have gone through that thread, i have done most of points on that list, did a fresh install of windows and installed no drivers/programs/utilities. but it stilled blue screened so it surely can't be a driver issue.

so as you say im pretty sure it is a motherboard issue. burnt another copy of memtest86+ just to make sure it wasn't the disc. but still just fails instantly and quits out of memtest before i even get a chance to read the errors. can't believe its a ram issue as i have tried 3 different types of ram in this system but still get the same errors.

so im just going to rma the motherboard. hopefully this will solve the issue.

will update the thread once i receive the mobo back