At PCAOB Dulany was in the role of Inspections Specialist and Garbutt as Inspections Leader.

FORBES: Reverse Mergers -- Pushers May Be The Problem

So the PCAOB has asked for public comment and plans to study the issue further.

FORBES: Auditor Rotation Proposal Just More Spin

The broker-dealers that were inspected by the PCAOB were not judged by any new rules.

FORBES: All Talk: The SEC's Broken Broker-Dealer, Investment Advisor Examination Program