SEC Regulation of the Accounting Profession: Rule 2(E)

17 Pages Posted: 27 Oct 2009

See all articles by Christine Neylon O'Brien

Christine Neylon O'Brien

Boston College - Carroll School of Management

Date Written: October 25, 1986

Abstract

This article concerns government regulation of the accounting profession in the form of Securities and Exchange Commission rules and enforcement actions against accounting firms for Securities Act auditing and accounting failures. In that such actions impact negatively upon professional autonomy, the rules are quite controversial, prompting widespread criticism. The author details the effects of SEC rules on the accounting industry, and suggests modified standards for accountant culpability under SEC rules and enforcement actions.

Suggested Citation

O'Brien, Christine Neylon, SEC Regulation of the Accounting Profession: Rule 2(E) (October 25, 1986). Gonzaga Law Review, Vol. 21, No. 3, pp. 675-690, 1985/86 , Available at SSRN: https://ssrn.com/abstract=1494090

Christine Neylon O'Brien (Contact Author)

Boston College - Carroll School of Management ( email )

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Business Law Department
Chestnut Hill, MA 02467
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