"FHFA's determination to direct each company to delist does not constitute any reflection on either's current performance or future direction, nor does delisting imply any other findings or determination on the part of FHFA as regulator or conservator, " said FHFA Acting Director Edward J.

FORBES: The Financial Crisis

Section 10A(a) of the Exchange Act requires each audit to include procedures designed to provide reasonable assurance of detecting illegal acts that would have a direct and material effect on the determination of financial statement amounts.

FORBES: The Grand Illusion: PwC Settles Satyam U.S. Class Action Claims