A Review Of SEC's Audit Fraud Enforcement Trends: Part 1
Law360, New York (September 25, 2015, 10:41 AM EDT) -- For the U.S. Securities and Exchange Commission, reports of accounting fraud’s death have been greatly exaggerated. The SEC has kept public companies, audit firms and their personnel in its enforcement crosshairs through its continued pursuit of potential financial reporting and auditing fraud.
This two-part article examines the agency’s pursuit of these cases during 2014 and early 2015. In part 1, we “crunch the numbers” of reported matters. In part 2, we will examine key trends and takeaways gleaned from this recent activity. Both topics are explored in depth in Holland & Hart LLP’s recent Financial Reporting and Auditing Enforcement Review (click...
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