Section 954 of the Dodd-Frank Act generally requires the Commission
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Are We Seeing Double? Regulatory Overlap Between the SEC and the PCAOB
The U.S. Securities and Exchange Commission (SEC) recently announced that it was initiating proceedings against a former audit partner at PricewaterhouseCoopers LLP for violating professional standards in reviewing the financial statements of Mattel, Inc. One might wonder why it is …