Hundreds of auditors at accounting giant Ernst & Young cheated on ethics tests they were required to take to get or maintain their professional licenses, and the company withheld evidence of the misconduct from federal authorities investigating the matter, according to the Securities and Exchange Commission. In response, the SEC is imposing a $100 million fine on the company, the largest ever on an audit firm, the agency announced Tuesday. “This action involves breaches of trust by gatekeepers within the gatekeeper entrusted to audit many of our nation’s public companies,” Gurbir Grewal, SEC enforcement director, said in a statement. “It’s simply outrageous that the very professionals responsible for catching cheating by clients cheated on ethics exams of all things.”
kpmg罚金是5000万，这次是因为安永一直不配合
和年轻人没关系， 很多都是很senior的
对，CPE的online 课， 每年都得满足一定的分数
在线的考试， 毕马威记得是某个审计的组一起作弊 分享答案
要考试，不过非常简单。对四大来说更是小菜一碟。搞不懂为什么要cheating。
合伙人带头把这种内部考试的答案用手机 拍下来，分享给别人，估计是没时间觉得这种考试浪费时间
毕马威家前几年被抓出来的导火索不是这个考试作弊，是PCAOB定期抽查他家的审计项目，PCAOB有个内部员工把要抽查的具体项目公司审计提前透露给了毕马威的一个合伙人，
这件事情暴露出来以后，SEC开始对毕马威审计做调查，在调查的过程里，毕马威自己也有自己内部的风险组帮助调查，然后发现了这个考试作弊的行为，毕马威主动承认给了SEC，最后这个整个的丑闻，毕马威和SEC最后以5千万美金结案
毕马威的一个高级合伙人，PCaOB的一个高管，被判做牢一年，毕马威有三个合伙人被开掉，并且在1-3年里不得再参与SEC的审计项目
The Ethic exam can be difficult because it requires very high score to pass.