This has nothing to do with the chairman.... He wants the agency to be stronger and better than ever when he leaves.

wholly inadequate and incomplete.

kinder and gentler place for accountants.

We investigate when we find there may be indications that a problem occurred, ... And if we do investigate, no one, no matter what their position or status is, no one gets a pass.

We've identified those companies whose filings we think will require further review,

Investor confidence is the bedrock of our markets,