The SEC suspended three accountants for improper professional conduct, including "predating" audit documentation after falling behind schedule during an integrated audit of another company.

According to the SEC Order, three accountants failed to accurately complete an audit of a company's 2013 Form 10-K. After the audit firm fell behind schedule, one of the accountants instructed the audit team to state that all working papers and audit programs were complete, even if work still was remaining. The audit team subsequently "predated" audit documentation by signing blank or incomplete work papers and audit programs.

The SEC found that the two other accountants should have identified the audit deficiencies before releasing the documentation.

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