{"id":269857,"date":"2022-07-08T17:30:09","date_gmt":"2022-07-08T12:00:09","guid":{"rendered":"https:\/\/www.scconline.com\/blog\/?p=269857"},"modified":"2022-07-08T17:48:48","modified_gmt":"2022-07-08T12:18:48","slug":"securities-exchange-commission-ernst-young-to-pay-100-million-penalty-for-employees-cheating-on-cpa-ethics-exams-and-misleading-investigation","status":"publish","type":"post","link":"https:\/\/www.scconline.com\/blog\/post\/2022\/07\/08\/securities-exchange-commission-ernst-young-to-pay-100-million-penalty-for-employees-cheating-on-cpa-ethics-exams-and-misleading-investigation\/","title":{"rendered":"Securities Exchange Commission | Ernst &#038; Young to Pay $100 Million Penalty for Employees Cheating on CPA Ethics Exams and Misleading Investigation"},"content":{"rendered":"<div style=\"text-align: justify; line-height: 150%;\">\n<p style=\"text-indent: 18pt;\">&#160; &#160;<\/p>\n<p style=\"text-indent: 18pt; margin-bottom: 3%;\"><span>On 28-6-2022, the Securities and Exchange Commission (<span style=\"font-weight: bold;\">SEC<\/span>) issued an order instituting <span style=\"text-decoration: underline; text-underline-style: solid; text-underline-mode: continuous;\">public administrative and cease and desist proceedings against <\/span><span style=\"font-weight: bold;\">Ernst &amp; Young LLP<\/span>, and an auditing firm. A penalty of <span style=\"font-weight: bold;\">$100 Million<\/span> has been imposed on E &amp; Y Professionals as they have been found to <\/span>cheat on the ethics component of CPA exam wide variety of CPE courses.<\/p>\n<p><u>Background<\/u>:<\/p>\n<p style=\"text-indent: 18pt; margin-bottom: 3%;\">Ernst &amp; Young has over the period of years been involved in cheating to obtain Certified Public Accountant (CPA) licenses and ethical examinations that are conducted to maintain these licenses. EY professionals have cheated and violated the Code of Conduct.<\/p>\n<p style=\"text-indent: 18pt; margin-bottom: 3%;\">Found lacking in integrity, EY has to comply with the PCAOB Quality Control Standard. EY willfully 14 violated PCAOB Rule within the meaning of <i>Section 4C(a)(3)<\/i> of the Exchange Act and <i>Rule 102(e)(1)(iii)<\/i> of the Commission&#39;s Rules of Practice.<\/p>\n<p style=\"text-indent: 18pt; margin-bottom: 3%;\">EY&#39;s submission failed to include involved cheating on a CPA ethics exam during the Enforcement Division&#39;s Investigation., they withheld this misconduct from SEC staff which was conducting the investigation of cheating alleged on the firm. They did not try to clarify or notably correct the submission to the SEC and continued to cheat on exams and the firm&#39;s misrepresentations to the SEC violated ethics and integrity standards and discredited the accounting profession.<\/p>\n<p><b>Securities and Exchange Commission (SEC) direction on E &amp; Y:<\/b><\/p>\n<p style=\"text-indent: 18pt; margin-bottom: 3%;\">SEC ordered that penalty for the misconduct, EY has to pay <span style=\"font-weight: bold;\">$100 Million<\/span> and they will have to be engaged in extensive undertakings, which includes- two separate independent consultants to help remediate its deficiencies.<\/p>\n<p style=\"text-indent: 18pt; margin-bottom: 3%;\">Within <span style=\"font-weight: bold;\">120 days<\/span> EY will have to evaluate EY reiew given under <i>para 38 till 58<\/i> in the given Order. And, within <span style=\"font-weight: bold;\">60 days<\/span> of completing such a review, it must deliver a report to the Commission.<\/p>\n<p style=\"text-indent: 18pt; margin-bottom: 3%;\">The penalties have to be paid the government to the general fund of the United States Treasury, subject to Exchange Act, <i>Section 21F(g)(3)<\/i>, within 10 days of the entry of the Order.<\/p>\n<hr\/>\n<p style=\"text-indent: 18pt;\"><strong><span style=\"color: #000080;\">*Shubhi Srivastava, Editorial Assistant reported this brief.<\/span><\/strong><\/p>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>&#160; &#160; On 28-6-2022, the Securities and Exchange Commission (SEC) issued an order instituting public administrative and cease and desist proceedings against <\/p>\n","protected":false},"author":67011,"featured_media":269861,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[1188,2],"tags":[50114,50113,50112,50111],"class_list":["post-269857","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-hot_off_the_press","category-news","tag-employees-cheating","tag-ethics-exams","tag-misleading-investigation","tag-securities-and-exchange-commission"],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v27.4 (Yoast SEO v27.4) - https:\/\/yoast.com\/product\/yoast-seo-premium-wordpress\/ -->\n<title>Securities Exchange Commission | Ernst &amp; 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