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SEC dismisses subpoena enforcement action against Deloitte

The SEC filed a motion to dismiss a subpoena enforcement action against Deloitte Touche Tohmatsu CPA Ltd, an action it had instituted to compel the company to produce audit documents.

Deloitte Touche Tohmatsu CPA (DTT) joined the SEC on Monday in filing the motion to dismiss.

The SEC’s subpoena enforcement action was filed in late 2011. It was based on an order that the company produce documents connected to an investigation into possible fraud by a  former China-based client, Longtop Financial Technologies Limited.

DTT initially argued that it was prohibited by Chinese law from producing the documents the SEC had requested. It said Longtop — a foreign private issuer whose securities were traded on U.S. markets and were registered with the SEC — retained the documents in China.

Since then, however, DTT has been able to produce audit work papers and other documents related to Longtop.

The China Securities Regulatory Commission (CSRC), in response to the SEC’s request for assistance in August 2012, intervened to obtained the papers from DTT. The CSRC is still helping obtain the Longtop-related documents requested by the SEC.

The SEC said because of the CSRC’s help and DTT’s willingness to cooperate, and the ample documents already produced, there’s no current need for the court’s subpoena enforcement.

The SEC (joined by DTT) asked for the dismissal without waiving its right to seek judicial enforcement in the future if needed.

The SEC’s litigation release is  here.

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Julie DiMauro is the executive editor of FCPA Blog and can be reached here.

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