Action against Respondent, a Canadian public accounting firm, for alleged improper professional conduct in the course of its audits of an issuer.  The SEC alleges that Respondent stated that it performed its audits in accordance with PCAOB standards but used the work of another independent auditor, and thus failed to comply with PCAOB auditing standards.  Respondent has agreed to pay a civil penalty of $50,000.

SEC Order

SEC Press Release

SEC Order Deloitte & Touche

SEC Order KPMG Inc.