Document Type

Article

Publication Date

1949

Abstract

Where firm of certified public accountants and partner thereof, respondents in a proceeding under Rule II (e) of Commission's Rules of Practice, certified that financial statements forming part of a registration statement filed under the Securities Act of 1933 conformed with generally accepted accounting principles when in fact they did not, and represented themselves as independent certified public accountants when in fact they were not independent, held, that respondents engaged in improper professional conduct and should be temporarily denied the privilege of practicing before the Commission.

Relational Format

article

Series Title

Accounting Series Release No. 068

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