Friday, February 17, 2023

Nosy Neighbor Slammed for Wasting Police Resources After Calling Cops on Couple Who Let Their Dog Go to the Bathroom on Their Own Patio - PopCrush

A disgruntled homeowner went a little too far when they called the authorities on their neighbors' dog for going to the bathroom outside — despite it being on the neighbors' own property.
Taking to Reddit, the anonymous person explained the couple who live next door lets their dog go to the bathroom on their own patio, which infuriates them.
"I have some neighbors, a young couple around their 20s. They've lived in the apartment next to mine for two years. They have a dog. A small one," they wrote via Reddit.
"I've always noticed them taking the dog on walks but for the past two months, I just see them putting some pads on their patio and letting the dog s--t and pee there," they continued.
They noted they've made multiple "complaints" to the neighbors, calling them "lazy," and even telling them "to give up the dog if they can't care for it properly."
The couple have defended themselves against the constant criticism, explaining they clean up after their dog each time and walk it "every night."
"The girl also said it's none of my business why she and her boyfriend don't take the dog out on walks and they don't have to answer to me," the Reddit user continued. "The next morning I called the police on them. Authorities came and inspected and said that no laws are broken as long as the area is getting cleaned up daily."
The police also told the disgruntled Reddit user that the "couple [have] their reasons" and it's none of their business. Later, they found out from other neighbors that the neighbor is pregnant, so her partner takes the dog out late at night while the woman rests.
The Reddit user detailed that everyone who lives in the "building is now hostile" toward them.
In the comments, other Reddit users slammed the nosy neighbor for getting the police involved.
"I can't even imagine why anyone would think this was not OK, let alone a police matter. You just made a building full of enemies all because you are nosy and intrusive," one person wrote.
"You're a neighbor from hell. What an absolute waste of police resources," another commented.
"There are many reasons why people can't walk their dog. The dog may have an injury that's healing, it may have developed arthritis and can't walk as much or as long without pain, or a slew of other reasons that are none of your business," someone else shared.

source https://1home.streamstorecloud.com/nosy-neighbor-slammed-for-wasting-police-resources-after-calling-cops-on-couple-who-let-their-dog-go-to-the-bathroom-on-their-own-patio-popcrush/?feed_id=30930&_unique_id=63efe60f66474

Credit Suisse Hit by Key Private Bank Resignations in Hong Kong - Bloomberg

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Thursday, February 16, 2023

Restaurant Hoppen: Best spots in Omaha for patio dining - KMTV 3 News Now Omaha

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Quick — imagine the perfect patio.
I’m guessing you’re picturing a sunny, sprawling space with comfortable seating, cold drinks and decor that transports you out of Nebraska into a more tropical locale.
That’s all great… but wouldn’t it be even better with a fantastic plate of food?
Not all restaurants with great patios serve top-of-the-line eats, just as many of Omaha’s finest eateries don’t have a patio. But when you find somewhere that offers both, it makes for an epic meal experience. Here are five awesome Omaha restaurant patios that supply sun, shade and scrumptious snacks.
Nite Owl
Nite Owl’s interior is similar to that of a college bachelor’s house: it’s dark, quirky, and features one-of-a-kind artwork (not to mention the giant TV playing so-bad-they're-good '80s movies). But the patio offers a different vibe. It’s relatively small, giving it a cozy, exclusive feel.
And the food is better than you’ll find at any bar in the city. The burger, with two brilliant smashed patties, is among Omaha’s finest. The wings are plump, crispy, and coated with creative, delicious sauces. There are few better appetizers to share than a plate of Tot-chos (crispy tater tots smothered in gooey queso, cooling crema, and a fresh, vibrant salsa verde). And Nite Owl treats its craft cocktails like an art form — these offerings, which change with the seasons, are artfully composed and put most bars’ offerings to shame.
La Buvette
Want to spend an afternoon at a French cafe without jumping across the pond? Order a bottle of wine and some shareable plates at La Buvette, a wine bar and grocery that’s provided an intimate, inviting space for Omahans to dine, sip, and shop for more than 30 years.
The menu at this downtown locale changes every day, constantly giving guests something new to try. From pastas to salads, sandwiches, and meat and cheese boards, La Buvette has a French dish for any desire, and you’ll be hard-pressed to find tastier bread service. And the wine selection is downright ridiculous — patrons can pick a bottle off the racks inside, then savor it on the sunny patio outdoors.
To top it all off, you can’t beat the people watching downtown. Any meal on La Buvette’s patio doubles as dinner and a show.
Taco Co.
If there were a picture of “Taco Tuesday” in the dictionary, it would be of Taco Co.’s patio. Located off the backside of the restaurant, the wooden fences and walls of other buildings give the space a secluded, intimate feeling. With both bench and high-top table seating, this patio simply screams summer.
The restaurant is known for its margaritas, group drinks served in fishbowls, and alcohol pouches (think a Capri Sun, but for adults), not to mention its strong selection of Mexican beers. They’re all great for washing down Taco Co.’s famous puffy tacos, which stuff various meats inside fried shells that have perfect crispiness on the outside, yet somehow maintain the soft, doughy texture of a flour tortilla on the interior. Whether you want to celebrate happy hour in style or chow down on some of Omaha’s best tacos (or both), the Taco Co. patio is your place.
Pacific Eating House
There’s absolutely nothing like eating a meal outdoors in Hawaii. The warm rays of the sun are cooled by a gentle breeze as you savor fish so fresh it tastes like it was swimming five minutes ago.
Given that it’s in the middle of the country, Pacific Eating House isn’t that. But it’s as close to that life-altering experience as I’ve found in the Midwest.
The owners are Seattle transplants, and they’re so committed to wild-caught (“farmed” is a dirty word here) fish that all their seafood is sourced from Hawaii or Seattle. It tastes so clean and fresh that you’ll swear you’re dining on a coast. The wine and beer menus are extensive and the “Tiki Libations” are fruity and clever. And while the patio doesn’t offer incredible ambiance, the fact that you can enjoy this level of fresh catch in Omaha in a shaded, spacious area is a dream.
La Casa Pizzaria (Pacific Springs location)
An Omaha institution since 1953, any Omahan worth their salt has had a taste of La Casa Pizzaria’s pizza. These rectangular, thin-crust pies are an important part of Omaha’s food history. From the cult-favorite hamburger pizza to the brilliant double-crust Cudduruni, La Casa’s pizzas have delighted Omahans for nearly 70 years.
But La Casa isn’t all about tradition, and its newest location (located off 168th and Pacific) embraces modern aesthetics. That includes an inviting outdoor patio, complete with two courts for bocce ball. For a casual summer gathering, La Casa offers pizza patio perfection.
BONUS: Fariner Bakery
So technically it’s in Ashland, not Omaha. But Fariner’s atmosphere, especially on the new patio, is so charming, it’s absolutely worth the short trek outside the city.
Open in the morning for coffee and pastries or in the evening for wine, fresh breads, and small-batch cheeses, this patio is captivatingly rustic and beautiful. With some of the best-baked goods in the area (the cinnamon roll is a must-try), excellent coffee, and a quiet, intimate space, this is a great place to work remotely or meet an old friend for a coffee date. Though less than a year old, Fariner has quickly established itself as a go-to destination for a quiet atmosphere, good vibes, and incredible pastries.
Is your favorite patio missing from this list? Let me hear about it! I want to experience all the epic patios Omaha has to offer, so tweet at @danhoppen, message Restaurant Hoppen on Facebook, or DM @dan_hoppen on Instagram to let me know what patios you think are among Omaha’s best!
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What Are Potential Solutions for Future Travel Troubles? - NBC 5 Dallas-Fort Worth


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Wednesday, February 15, 2023

A guide to API management tools - SDTimes.com

The following is a listing of API management tool providers, along with a brief description of their offerings. 
Apigee is an API management platform for modernizing IT infrastructure, building microservices and managing applications. The platform was acquired by Google in 2016 and added to the Google Cloud. It includes gateway, security, analytics, developer portal, and operations capabilities.
Akana by Perforce provides an end-to-end API management solution for designing, implementing, securing, managing, monitoring, and publishing APIs. The Akana API Platform helps you create and publish secure, reliable APIs that are elegant, easy to consume, built the right way, and running as they should be to improve the customer experience and drive growth in your business.
Boomi’s API management solution provides a unified and scalable, cloud-based platform to centrally manage and enrich API interactions through their entire life cycle. With Boomi, users can rapidly configure any endpoint as an API, publish APIs on-premises or in the cloud, manage APIs with traffic control and usage dashboards.
CA Technologies, a Broadcom company, helps customers create an agile business by modernizing application architectures with APIs and microservices. Layer7 API Management provides the most trusted and complete capabilities across the API life cycle for development, orchestration, security, management, monitoring, deployment, discovery and consumption.”
CData: Connect, Integrate, and Automate your enterprise data.  At CData, we simplify connectivity between all of the applications and data sources that power business operations, making it easier to unlock the strategic value of your data.   By focusing on established standards for data access, our solutions plug into all of the business applications that you use today (like BI, Reporting, ETL, & Integration) and connect them with live data from just about anywhere. 
RELATED CONTENT: Security and integration are key concerns for API management 
Cloud Elements delivers an API integration platform on three pillars: “Elements” unify APIs with enhanced capabilities for authentication, discovery, search, error handling and API maintenance. “Formulas” combine those Elements to automate business processes across applications. “Virtual Data Hubs” provide a normalized view of data objects.
IBM API Connect on IBM Cloud is an API life cycle management offering that allows any organization to secure, manage and share APIs across cloud environments — including multi-cloud and hybrid environments. 
Kong delivers a next-generation API and service life cycle management platform designed for modern architectures, including microservices, containers, cloud and serverless. Kong is building the future of service control platforms to intelligently broker information across services.
Microsoft’s Azure API Management solution enables users to publish, manage, secure and analyze APIs in minutes. It features the ability to create an API gateway and developer portal quickly, ability to manage all APIs in one place, provides insights into APIs, and connects to back-end services. 
MuleSoft’s Anypoint API Manager is designed to help users manage, monitor, analyze and secure APIs in a few simple steps. The manager enables users to proxy existing services or secure APIs with an API management gateway; add or remove pre-built or custom policies; deliver access management; provision access; and set alerts so users can respond proactively.
Nevatech Sentinet is an enterprise class API management platform written in .NET that is available for on-premises, cloud and hybrid environments. Sentinet supports industry SOAP and REST standards as well as Microsoft-specific technologies and includes an API Repository for API Governance, API versioning, auto-discovery, description, publishing and Lifecycle Management.
Oracle‘s API Platform Cloud Service provides an end-to-end service for designing, prototyping, documenting, testing and managing the proliferation of critical APIs.
Postman is a collaboration platform for API development, used by more than 7 million developers and 300,000+ companies worldwide. Postman allows users to design, mock, debug, test, document, monitor, and publish APIs – all from one place. 
The Progress DataDirect Autonomous REST Connector offers intelligent data connectivity to API sourced data from SQL based applications such as BI, Analytics, and ETL tools
With Autonomous REST Connector organizations can expect:
Red Hat 3scale API Management gives control, visibility and flexibility to organizations seeking to create and deploy an API program. It features comprehensive security, monetization, rate limiting, and community features that businesses seek backed by Red Hat’s solid scalability and performance.
SmartBear Software empowers users to thrive in the API economy with tools to accelerate every phase of the API life cycle. SmartBear is behind some of the biggest names in the API market, including Swagger, SoapUI and ReadyAPI With Swagger’s easy-to-use API development tools, SoapUI’s automated testing proficiency, AlertSite’s API-monitoring and ReadyAPI’s mocking and virtualization capabilities, users can build, test, share and manage the best performing APIs.
SnapLogic Lifecycle API Management is an end-to-end solution designed for managing, scaling and controlling API consumption quickly, seamlessly and securely. Features include request/response transformations, API traffic control and productization, OAuth2 authentication support, advanced API analytics, threat detection, and the developer portal.
TIBCO Cloud Mashery is a cloud-native API management platform that can be deployed anywhere, either as a SaaS service or containerized in cloud-native and on-premise environments. Mashery delivers market-leading full life cycle API management capabilities for enterprises adopting cloud-native development, and its capabilities includes API
 
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Jakub Lewkowicz is a multimedia journalist who loves all things tech. Polish-born and Long Island-bred, he is an Online and Social Media Editor for SD Times. He is also a Carnegie Hall pianist and music producer.
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9 effective team building activities to try this year - CIO

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The time has come. You can’t avoid it any longer. You can already here the screams of protest. But there is no way out of it: You absolutely must do a team building event.
Maybe someone quit. Or the team isn’t performing well. Maybe your boss suggested it. Or there has been a lot of absenteeism. There is always a reason for investing time and effort in activities that make your team work better.
The data on team building tells a story you can’t ignore:  According to Gallup’s State of the American Workplace report, most US workers (51%) are disengaged from their workplace. This is bad for business. Engaged employees produce better business outcomes, show up to work and do more of it, improve customer relationships, and obtain more impressive organic growth than those that aren’t engaged.
Last time you tried it, though, it was a disaster. “Paint ball will be a blast!” You insisted to a room full of sullen stares. And, sure enough, by the end of the day, paintball had disintegrated into a full-on war. There are still factions not speaking to each other.
So what’s your next idea?
 “How about axe throwing!”
If you’ve got a new team or a team that gets along well, axe throwing might be a fun way to spend some time getting to know each other while blowing off a little steam.
“As with anything that’s supposed to be fun, 25 percent of your people will be gung-ho,” says Adrian Gostick, author of The Best Team Wins. “Some will be reluctant but will get into the swing. But there will be a few who will say, ‘This is stupid and why are they dragging me out here.’”
Still, there is a lot of time to talk and get to know each other while other people are throwing axes. And with all the movement, waiting for your turn, and the necessity to form teams, it’s hard for subgroups to isolate themselves and avoid people they don’t know. Also? Drinking to excess is not allowed. “This can be a good event,” says Gostick. “But you can’t force people to have fun.”
Avoid it, though, if your team is fighting, broken, not functioning, and still angry from the paintball debacle. “Do not give those people sharp objects!” warns Liane Davey, Ph.D. and author of  Good Fight: Use Productive Conflict to Get Your Team and Organization Back on Track. “You have to be much more careful when you are trying to rebuild trust.” In that case, hire a professional facilitator to help.
When it works? This is a social outing that gives people a chance to get to know each other in a fun, relaxed setting. Warning: If your teams hates each other, they are now armed with axes.
Ex private eye Jayson Wechter has been taking IT teams on team-building adventures through the streets of San Francisco for over two decades.  He builds a custom treasure hunt for each one.
“I first get information about the participants – their job, age range, how active they are, if they are competitive, and if they live in the area or are coming in from somewhere else,” he explains. This knowledge helps him avoid cultural references a non-American won’t get or clues that will be too easy for a local or too hard for an out-of-towner. “Then we meet in the game zone for a briefing and to go over the mechanics of the event and concepts of collaborative problem solving and working effectively as a team.”
Armed with supplies and clues, everyone goes out into the city to find answers. Along the way, you get a fascinating tour of San Francisco’s lesser known places, people, and history. “Finding the clues is like working a crime scene for small details,” explains Wechter. “It requires effective collaboration.”
In many workplace situations, there is one person – often a man – who dominates meetings and is seen as a leader. “But the most effective leader is not the person with the strongest personality,” says Wechter. “It’s the person who enables every member of the team to contribute as fully as possible.”
He often sees teams learn this lesson. While they are having fun, they see how they would play better if they listened to everyone.
When it works: This event teaches leadership, effective collaborative, and a bit of history. It is a fun puzzle for smart teams that enjoy games.
“The best team building exercise I was part of,” says Lisa Brand, a marketing executive in Los Angeles, happened on its own.” It started with a challenge: Bring in the best peanut butter and jelly sandwich you can make. People had strong feelings, it turned out, about the lowly PB&J. And submissions came in from all over the company.
“People brought in everything from gourmet confections to Skippy and grape jelly,” says Brand. Along the way, everyone shared stories about the role of PB&J in their life, ate each other’s offerings, chatted, and had fun. Without anyone having to call it a “Team Building Exercise,” it became a monthly challenge. Each one a different “Best version of…” category. Eventually relationships and friendships were formed around simple foods.
Key to the success of this organic team building, was the role managers played in recognizing, encouraging, and participating in it. No manager stepped in to wonder why everyone was taking a break to eat sandwiches. Instead, the contest was given space, time, and official sanction.
“A meal where you aren’t forced into uncomfortable one-on-one conversations is a great place to start with a new team,” agrees Davey. “Everyone has the chance to talk to each other, learn something about their background, and build trust.”
When it works: Everyone needs to eat. If you find a way to make that social, you can build fundamental team relationships organically.
“Escape rooms are a fun way to build on a team’s communication and problem-solving skills,” suggests Georgene Huang, CEO and Co-Founder of Fairygodboss.com, a career community for women. “They force you to work as a team in a pseudo ‘high stakes’ environment without any risks.”
Each person brings specific skills to this sort of game and all are necessary. So, it’s a great way to play off everyone’s strengths. There is a time pressure, but no real-world consequences for failure. People will have to throw in, communicate, and work together to solve the puzzle and escape the room in the allotted time.
“What’s interesting about escape rooms,” says David Goldstein, COO of TeamBonding.com. “Is that the team members don’t know they are working together. But they have to in order to succeed. I am the guy that that picks everything up and turns it over. I am not the guy who solves the puzzle. But both of those people are necessary.”
When it works: Locking a broken team into a room for an hour might not be a great idea. However, new teams will gain from this collaborative puzzle solving event. Solid working teams will kill it.
“We had the technical operations team build a bridge,” says Emily King, Human Resources Director for ScienceLogic. “It was a blast.”
They broke the group down into six groups of four, gave everyone a bag of marshmallows, a box of toothpicks, and some magnets and asked each team to build a suspension bridge over some tables. They had 20 minutes. The best bridge would win a prize.
But before the timer started, everyone did the Gallup StrengthsFinder test. This assessment identifies if people are ‘strategic’ (able to plan and spot patterns) or if they have ‘positivity’ or ‘command’ (where they have presence, take control, and make decisions) along with many other qualities.
“It was very funny to watch,” laughs King. “Everyone doing it found it great fun, too.” One team, with too many strategic members talked and planned so much they ran out of time and never started their bridge. Another, with too many doers jumped in and started building without listening to the instructions. They had to start over and never finished their bridge.
“The group I worried about the most,” says King. “Had one woman who asked question after question. I thought they would use up all the time answering those. The leader was ‘empathetic’ and worked hard to make sure everyone was on board. In the end, they worked so well together they won.”
When it works: This sort of facilitated team building where someone guides a team through a test works for any team and is a good solution for a team that needs to work on building trust and psychological safety.
“The most popular team building event in the world, right now,” says Goldstein of TeamBonding.com. “Is the Charity Bike Build.”
That’s where a team shows up to assemble bicycles for children who have never had one. The bike building itself is something of a team building exercises, as the participants have to work. It’s also good for retention and company culture because people want to feel good about where they work and charity events give them that.
But giving the bikes away is when the real magic happens. “When the kids show up and accept the bicycles,” says Goldstein. “People cry.”
The groups go from worrying about work that won’t get done because of this team building event to enjoying having permission to build a bike for a kid to understanding that their workload, that issue they’re having with someone on the team, their commute, or whatever else it is that they are feeling sorry for themselves over is nothing compared to a child that has never owned a bike.
“This is the thing I am most proud of about my work,” says Goldstein.
When it works: This is a great event for a team that’s working well together and doesn’t need to get to know each other.
 “Eating together is a great way to build trust,” says Davey. And culinary team building events are wildly popular. Cooking classes can be fun. But it can be hard to find a class that hits everyone’s skill level. And someone who goes home from work to cook for a family might be annoyed by it. But events where the participants eat, preferably in some lovely setting, are welcomed by everyone.
“I did a fantastic event with a fairly new team,” says Davey. “We had a meal in a beautiful vineyard.” Appetizers were served outside in the vineyard, among the vines. Then the group moved into the caves for the salad course. Each course got a new location – and a new seating arrangement.
“They had a wonderful room with a big roaring fireplace where we ate desert and enjoyed an open time where we could join any group or talk one-on-one. It was an excellent team-building event.”
When it works: This is a great for any team that needs to get to know each other. There is plenty of opportunity for conversation and no forced groupings or physical activity.
Karaoke is so last decade. This year, it’s all about live band Karaoke. League of Rock specializes in team building events where you get to get up on stage and perform in front of a rock band. It’s so much classier and Karaoke and takes the experience to a whole new level.
It’s really fun,” says Davie. “You are on stage. It’s your big chance to play the guitar or be the rock star you have always dreamed of being. But it is just as fun if you don’t want to get on stage. You are in the audience watching your teammates rock out.”
This is the sort of team building that takes a working team to the next level. It gives them a shared history and builds on their relationship rather than just helping them get to know each other.
“This is the sort of event where people end up with nicknames and in-jokes emerge,” says Davey.
When it works: Got a team that works? Want to bring them closer? This is a great way to do that.
When Xavier Lee, now head of executive coaching at Ideal Coaching Global and a partner at Centered Leadership Institute, worked on a high-functioning team that had just had an immensely successful year, his team – of about 50 people – went to Thailand for team building.
This is the sort of team building event that is, at least in part, a reward. Travel puts everyone on equal footing, gets people to stop the daily grind and enjoy each other’s company, and builds strong relationships and fond memories.
Lee’s team was living and working in Asia at the time, so it wasn’t distant travel. “It was fantastic,” he says. “There were chartered busses to take us to the sites. We went to temples and took a guided tour of Bangkok. We went to a nice dinner with a show. Then we got a massage.”
It’s hard to imagine a team that would whine and complain about that kind of team building event. But you don’t have to go all the way to Asia for it.
When this works: When a team is really working, it shows in your bottom line. If that’s the case, spoil them, make them feel appreciated, and cement the team’s relationships.
More on leading teams:

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Tuesday, February 14, 2023

SEC Punishes RSM US for Shoddy Auditing of an LED Lighting Company - CPAPracticeAdvisor.com

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Auditing
The SEC also charged two partners, as well as a senior audit manager, for their roles in the improper audits.
Jason Bramwell
Oct. 03, 2022
The Securities and Exchange Commission (SEC) fined RSM US $3.75 million on Sept. 30 and charged the audit firm with improper professional conduct for failing to properly audit LED lighting solutions provider Revolution Lighting Technologies Inc.’s financial statements over a four-year period when the company was violating accounting principles by inflating revenue with bill and hold sales. 
According to the SEC’s order, RSM’s planning and supervision of the audit, as well as the evaluation of audit results and review of Revolution’s disclosures, all failed to adhere to the Public Company Accounting Oversight Board’s auditing and quality control standards.
The order states:
During the course of RSM’s audit of Revolution’s fiscal year 2017 financial statements, RSM’s engagement team and national office concluded that Revolution had improperly recognized revenue in fiscal year 2017 due to Revolution’s failure to adhere to fixed delivery dates for its bill and hold sales, and presumed that this issue also impacted revenue recognition in each of the preceding three years. RSM then concluded that Revolution’s revenue misstatements were immaterial and therefore Revolution did not need to restate its financial statements. RSM’s conclusion was unreasonable because it was based on faulty estimates, and it rested upon its determination that qualitative factors outweighed the fact that, even under its faulty estimates, Revolution’s misstatements of revenue significantly exceeded the quantitative audit materiality level that RSM had identified for several of the periods in question. In reaching the decision that qualitative factors rendered immaterial the fact that revenue figures for multiple years were misstated, RSM effectively abandoned the audit team’s own prior determination, in each of the years in question, that reported revenue was a key metric of interest to shareholders of Revolution. During this analysis, RSM violated the applicable PCAOB standards.
Overall, rather than exercise an appropriate level of skepticism in this area—an area requiring heightened scrutiny—RSM made unreasonable determinations in concluding that Revolution’s misstatements were immaterial. The lack of due professional care by RSM’s personnel had the effect of hiding the RSM engagement team’s failure to properly conduct an audit for fiscal years 2014–2017.
The SEC also charged RSM partners Steven Kirn and Richard Condon, as well as senior audit manager Michael Piqueira, for their roles in the improper audits. The SEC’s order against the three CPAs finds that Kirn, RSM’s lead partner on its Revolution audits, and Piqueira, the senior manager on those audits, failed to adequately plan, supervise, and execute the audits. Condon was charged with improperly reviewing and approving RSM’s analysis that inaccurately concluded Revolution’s errors and inflated revenue were immaterial to investors. 
“Auditors are important checks against fraud, and they should be scrutinizing arrangements like bill and hold sales,” said Gurbir Grewal, director of the SEC Division of Enforcement. “RSM failed to do this at all levels, from the engagement team up through the firm’s national office. And by giving Revolution a pass, investors learned only too late that Revolution was committing a multi-year fraud.”  
Without admitting or denying the SEC’s findings, RSM agreed to pay the $3.75 million penalty, be censured, and retain an independent consultant to review and evaluate its audit, review, and quality control policies and procedures.
In a statement regarding the settled order, RSM said: “The SEC did not bring charges of intentional misconduct, and the SEC previously has publicly stated that the former client deliberately ‘misled’ the RSM US audit team.
“The SEC’s order requires RSM US to complete undertakings involving the retention of an independent consultant to review and evaluate certain policies and procedures. RSM US also will pay a penalty of $3.75 million.
“As part of this settlement, RSM US and the individuals neither admitted nor denied the SEC’s allegations.
“RSM US continually seeks to enhance its quality controls, policies and procedures. The firm is committed to the highest standards of integrity and audit quality and looks forward to continuing to provide the excellence in auditing that its clients have come to expect of RSM US.” 
Kirn and Piqueira, without admitting or denying the commission’s findings, agreed to be suspended from appearing and practicing before the SEC as accountants, with the right to apply for reinstatement after three years and one year, respectively. Condon agreed to a censure. RSM, Kirn, and Piqueira also agreed to a cease-and-desist order.
Auditing
Jason Bramwell
Auditing
Jason Bramwell
Auditing
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