Consider fraud committed by accountants and auditors. Go to the SEC page for Accounting and Auditing Enforcement Releases. Find two case in the SEC Accounting and Auditing Enforcement Releases). Summarize the actions of the accountant or auditor that resulted in the SEC enforcement action, which usually results in prohibiting an accountant or auditor from appearing or practicing before the SEC. Discuss the actual acts and the laws that were violated. You do not need to discuss the penalties that were imposed.