The Right To Experts In PCAOB Hearings

Law360 (April 13, 2018, 11:41 AM EDT) -- The D.C. Circuit has ruled that the Public Company Accounting Oversight Board violated a respondent's right to counsel when it compelled him to testify about a complex auditing matter — but then refused to permit his attorney to have the help of an auditing expert during the testimony.[1] The decision, Laccetti v. U.S. Securities and Exchange Commission, threw out the sanctions against the respondent and ruled that the entire proceeding against him was invalid.[2]

Laccetti establishes an important procedural right in PCAOB investigations, particularly given the complexity of the accounting and auditing issues that often arise. It also is a rebuke...

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