It began in college, continued in law school, and still exists today, my fascination with court and disciplinary opinions that provide an inside view of something the involved parties would rather had never come to light. The most recent one is a PCAOB disciplinary order involving an accountant who worked for KPMG.

The individual, who isn’t a CPA, began working for KPMG in November, 2002, and from May, 2004, until November 28, 2006, was a member of audit engagement team for a public company specializing in communications, first as an associate and then as the lead senior on the year-end audits and quarterly reviews. Per PCAOB rules, she is considered an “associated person” of KPMG.

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