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Robert Khuzami

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20121203-184336-pic-301037500.jpg

20121203-184336-pic-301037500.jpg

"Firms that conduct audits knowing they cannot comply with laws requiring access to these work papers face serious sanctions," said Robert Khuzami, SEC enforcement director. (Associated Press)

20121203-184336-pic-301037500.jpg

20121203-184336-pic-301037500.jpg

"Firms that conduct audits knowing they cannot comply with laws requiring access to these work papers face serious sanctions," said Robert Khuzami, SEC enforcement director. (Associated Press)