In anticipation of the institution of these proceedings, Respondents have submitted Offers… 1 answer below »

In anticipation of the institution of these proceedings, Respondents have submitted Offers
of Settlement (the “Offers”) which the Commission has determined to accept. Solely for the
purpose of these proceedings and any other proceedings brought by or on behalf of the
Commission, or to which the Commission is a party, and without admitting or denying the findings
herein, except as to the Commission’s jurisdiction over them and the subject matter of these
proceedings, which are admitted, and except as provided herein in Section IV, Respondents
consent to the entry of this Order Instituting Public Administrative Proceedings Pursuant to Section
4C of the Securities Exchange Act of 1934 and Rule 102(e) of the Commission’s Rules Of
Practice, Making Findings and Imposing Remedial Sanctions (the “Order”), as set forth below.
III.
On the basis of this Order and Respondents’ Offers, the Commission finds3
that:
A. SUMMARY
1. This matter concerns improper professional conduct by Bertuglia, Green, and
Nagdimov during an audit performed by BDO USA, LLP (“BDO”) for AmTrust Financial
Services, Inc. (“AmTrust” or the “Company”). In 2013, AmTrust engaged BDO to conduct an
integrated audit of the Company’s 2013 consolidated annual financial statements and internal
control over financial reporting (“ICFR”) in accordance with Public Company Accounting
Oversight Board (“PCAOB”) standards. For the engagement, BDO staffed Bertuglia as the
engagement partner, Green as the engagement quality review partner, and Nagdimov as a senior
manager.





ORDER YOUR ORIGINAL PAPER

Request for a custom paper or place a new order

Assignment Solutions For You


THE BEST CUSTOM ESSAY WRITING SERVICE AT YOUR FINGERTIPS

Forget All Your Assignment & Essay Related Worries By Simply Filling Order Form