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Read the case ofJeffrey Hemmel, CPA,[search SEC.gov documents for Jeffrey Hammel, Adminstrative Proceedings File No. 3-17782] where the SEC instituted administrative and cease-and desist proceedings

Read the case ofJeffrey Hemmel, CPA,[search SEC.gov documents for Jeffrey Hammel, Adminstrative Proceedings File No. 3-17782] where the SEC instituted administrative and cease-and desist proceedings against Mr. Hammel due to material misrepresentations.

Discuss how this case plays out in the context of quality of accounting information we discussed

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