Opinion Of SEC Commissioner Piwowar, Concurring In Part And Dissenting In part From The Opinion Of The Commission - Commissioner Michael S. Piwowar, Aug. 8, 2016

Commissioner Piwowar issued a separate opinion, concurring in part and dissenting in part, from the Commission’s consideration of an appeal of an administrative law judge’s initial decision in the matter of John J. Aesoph, CPA, and Darren M. Bennett, CPA.[1]

Commissioner Piwowar’s separate opinion can be found at https://www.sec.gov/litigation/opinions/2016/34-78490.pdf#page=32.