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Expert Analysis

SEC Audit Enforcement Trends Hint At 2020 Priorities

By Charles Smith and Andrew Fuchs (December 18, 2019, 4:43 PM EST) -- U.S. Securities and Exchange Commission Rule of Practice 102(e), which was codified in Section 602 of the Sarbanes-Oxley Act, allows the SEC to seek sanctions against an individual auditor or audit firm that has intentionally or negligently violated professional auditing or accounting standards....

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