Checkosky v. Securities & Exchange Commission
Court of Appeals for the D.C. Circuit
1Opinion of the Court
Opinion for the Court filed by Circuit Judge WILLLIAMS.
Concurring opinion filed by Circuit Judge HENDERSON.
WILLIAMS, Circuit Judge:
Six years ago the Securities and Exchange Commission found that two accountants had engaged in “improper professional conduct” in violation of the Commission’s Rule 2(e)(l)(ii), 17 C.F.R. § 201.102(e)(l)(ii). After review in this court we remanded the case to the Commission, holding that it had failed to adequately explain its interpretation of the rule. Checkosky v. SEC, 23 F.3d 452, 454 (D.C.Cir.1994) (“Checkosky 7”). The Commission has evidently been unable to…
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