Abstract
One of the enduring qualities of the SEC's Rule 102(e) is the passion it ignites in an articulate minority. There have probably been more articles written about the rule than the number of cases actually litigated under it. Most of these articles describe ancient battles. I will focus on the current debate: What should be the level of intent necessary for violation of that part of the rule that governs "improper professional conduct" by accountants? First, it is useful to describe the rule generally and how it is applied in practice.
Recommended Citation
Gonson, Paul
(1999)
"The 1998 Amendment to SEC Rule 102(e)Will Withstand Judicial Scrutiny,"
Utah Law Review: Vol. 1999:
No.
2, Article 11.
Available at:
https://dc.law.utah.edu/ulr/vol1999/iss2/11
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