2023 Developments in SEC Rule 102(e) Enforcement Against Auditors

Reuters Legal News

Anita B. Bandy Chuck Smith Andrew J. Fuchs

 Partners Anita Bandy and Chuck Smith and counsel Andrew Fuchs look back at enforcement activity in 2023. While there were fewer enforcement actions against auditors than in recent years, last year the SEC brought what appears to be the first enforcement actions against auditors in connection with SPACs. 
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