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
pamphlet
Series Title
Accounting Series Release No. 068
Recommended Citation
United States. Securities and Exchange Commission, "Findings and Opinion of the Commission in the Matter of Proceedings under Rule II (e) of the Rules of Practice to determine whether the privilege of F. G. Masquelette & Co. and J. E. Cassell to practice as accountants before the Securities and Exchange Commission should be denied, temporarily or permanently." (1949). Federal Publications. 335.
https://egrove.olemiss.edu/acct_fed/335