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Briefly explain what happened? Explain why KPMG committed this fraud? What do you think SEC can do more to prevent a similar incident from reoccurring?

Briefly explain what happened?

Explain why KPMG committed this fraud?

What do you think SEC can do more to prevent a similar incident from reoccurring?

using following article to answer the question

https://www.sec.gov/news/press-release/2018-6

justice.gov/usao-sdny/pr/5-former-kpmg-executives-and-pcaob-employees-charged-manhattan-federal-court-fraudulent

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