Defended Chartered Accountant in SEC Rule 102(e) administrative proceeding seeking suspension of public accounting practice before the Commission for three years or more. The accountant had assumed the role of a “manager” doing field work in the audit of a U.S. public company and was supervised by a U.S. accounting firm subject to the PCAOB. The U.S. firm audit partners agreed to three-year suspensions and other relief. Although we could not procure expert testimony that auditing standards had been met, we were able to limit the suspension to two years.