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Tingo Group, Inc. (formerly Tingo Inc. ) is a publicly traded fintech and agri-fintech conglomerate initially established in Nigeria and now with operations across Africa , Southeast Asia , and the Middle East .

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92-601: In November 2023, the US Securities and Exchange Commission (SEC) suspended dealings in Tingo shares, and, in December 2023, filed charges against founder Dozy Mmobuosi and three US-based entities: Tingo Group Inc, Agri-Fintech Holdings Inc and Tingo International Holdings Inc, alleging fraudulent financial claims to defraud investors. On 2 January 2024, Mmobuosi was charged with securities fraud, making false filings with

184-528: A Ponzi scheme because she was the firm's compliance attorney. The investigation was closed, and Swanson subsequently left the SEC, and married Shana Madoff. Approximately 45 percent of institutional investors thought that better oversight by the SEC could have prevented the Madoff fraud. Harry Markopolos complained to the SEC's Boston office in 2000, telling the SEC staff they should investigate Madoff because it

276-466: A civil action in a U.S. District Court , or an administrative proceeding which is heard by an independent administrative law judge (ALJ). The SEC does not have criminal authority but may refer matters to state and federal prosecutors. The Economic and Risk Analysis Division (DERA) was created in September 2009 to integrate financial economics and rigorous data analytics into the core mission of

368-508: A "pending" status on 197 of the 312 recommendations made in audit reports. Some of the recommendations included imposing disciplinary action on SEC employees who receive improper gifts or other favors from financial companies, and investigating and reporting the causes of the failures to detect the Madoff ponzi scheme. In a 2011 article by Matt Taibbi in Rolling Stone , former SEC employees were interviewed and commented negatively on

460-594: A clean, unqualified audit for its 2022 accounts, leading Hindenburg to question if Deloitte had "missed or rushed through procedures". On 20 December 2023, Tingo Group said Mmobuosi was temporarily stepping down as interim co-CEO. Following the SEC charges, on 21 December 2023, director John J Brown resigned from Tingo's board; the following day, Jamie Khurshid and C. Derek Campbell, also resigned from board. Christophe Charlier had refused to sign off Tingo financial reports and resigned in April 2023. On 2 January 2024, Mmobuosi

552-565: A clear-cut set of deadlines, rules and guidelines. The SEC succeeded; Kennedy reassured the American business community that they would no longer be deceived and tricked and taken advantage of by Wall Street. He became a cheerleader for ordinary investors to return to the market and enable the economy to grow again. Later SEC commissioners and chairmen include William O. Douglas , Jerome Frank , and William J. Casey . Since 1994, most registration statements (and associated materials) filed with

644-450: A key role in counseling the adoption of "strategic billing" as a way of increasing revenues from hospital business. She dates this development from 2005, when Deloitte hired Tommy Thompson , former secretary of health and human services, as chairman of its global healthcare practice. In 2011, Deloitte was ranked No. 1 by revenue in all areas of healthcare consulting—life sciences, payer, provider, and government health. The firm implemented

736-519: A measure to reduce volatility in turbulent markets. The SEC investigated cases involving individuals attempting to manipulate the market by passing false rumors about certain financial institutions. The commission has also investigated trading irregularities and abusive short-selling practices. Hedge fund managers, broker-dealers, and institutional investors were also asked to disclose under oath certain information pertaining to their positions in credit default swaps . The commission also negotiated

828-487: A meeting at the SEC in which top staff discussed refusing to admit the destruction had taken place, because it was possibly illegal . Iowa Republican Senator Charles Grassley , among others, took note of Flynn's call for protection as a whistleblower, and the story of the agency's document-handling procedures. The SEC issued a statement defending its procedures. NPR quoted University of Denver Sturm College of Law professor Jay Brown as saying: "My initial take on this

920-529: A partner in the London office. In 1896, Charles Waldo Haskins and Elijah Watt Sells formed Haskins & Sells in New York. It was later described as "the first major auditing firm to be established in the country by American rather than British accountants". In 1898, George Touche established an office in London and then, in 1900, joined John Ballantine Niven in establishing the firm of Touche Niven in

1012-744: A public company when acquired by iWeb Inc in an all-stock deal worth $ 3.7 Billion. The merged company was renamed Tingo Inc and Mmobuosi was appointed CEO. In September 2021, MELD announced a three-way partnership with Tingo International Holdings and Ubuntu Tribe – an ethical firm which tokenises natural resources. In March 2022, doubts were raised about Tingo Mobile claims to have signed up over 12 million Nigerian farmer customers. Experts expressed surprise at Tingo claims of widespread mobile platform adoption; farmer co-operative organisations also denied any knowledge of Tingo. By this stage, neither Goodluck Jonathan nor Reno Omokri, former spokesperson for Goodluck Jonathan, remained on Tingo's board. In November 2022,

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1104-571: A range of services to its customers, as well as merchant services to businesses across various sectors. Securities and Exchange Commission The U.S. Securities and Exchange Commission ( SEC ) is an independent agency of the United States federal government , created in the aftermath of the Wall Street Crash of 1929 . Its primary purpose is to enforce laws against market manipulation . Created by Section 4 of

1196-653: A report from short seller Hindenburg Research said the company was an "exceptionally obvious scam". The company denied the Hindenburg report claims and appointed lawyers White & Case to review the report's claims. In September, Tingo Group declared itself innocent of Hindenburg's allegations based on an investigation by its own outside counsel "and further investigative work of its own". Hindenburg described Tingo's claims as "brazen and obvious fabrications". On 18 September 2023, Tingo Group appointed Dozy Mmobuosi and Kenneth Denos interim as Co-CEOs. On 13 November 2023,

1288-840: A result of the Russo-Ukrainian War , the firm would no longer carry out business in Russia or Belarus , and would separate its practices within these countries from its global network of firms. In March 2022, Deloitte acquired Etain, a data and digital transformation specialist company, based in Northern Ireland . The Wall Street Journal reported in June 2022 that the firm might choose to divide itself into two new companies, one accounting firm and one advisory firm. The Wall Street Journal reported this potential change several weeks after reporting that Ernst & Young

1380-457: A result, Cox said that an investigation would ensue into "all staff contact and relationships with the Madoff family and firm, and their impact, if any, on decisions by staff regarding the firm". SEC Assistant Director of the Office of Compliance Investigations Eric Swanson had met Madoff's niece, Shana Madoff , when Swanson was conducting an SEC examination of whether Bernard Madoff was running

1472-544: A self-made multimillionaire, financier, and leader among the Irish-American community, as chairman of the SEC. Roosevelt chose Kennedy partly based on his experience on Wall Street. Two of the other five commissioners were James M. Landis and Ferdinand Pecora . Kennedy added a number of intelligent young lawyers to the SEC staff, including William O. Douglas and Abe Fortas , both of whom later became Supreme Court Justices. Kennedy's team defined four missions for

1564-458: A share exchange, effective February 2020, through which TIH became Tingo Mobile’s sole shareholder. In early 2020, the company unveiled Reno Omokri as its brand ambassador. Goodluck Jonathan , former president of Nigeria , and Olusegun Olutoyin Aganga , former Nigerian minister for Trade, Industry and Investment were on the board of Tingo as of June 2020. In August 2021, Tingo Mobile Plc became

1656-530: A single company or through separate legal entities operating as subsidiaries of an umbrella legal entity for the country). Audit provides the organization's traditional accounting and audit services, as well as internal auditing, IT control assurance and Media & Advertising Assurance. Investors in Guangdong Kelon Electrical Holdings Company Limited have claimed that there was a failure to alert them to

1748-604: Is a multinational professional services network based in London , England. Deloitte is the largest professional services network by revenue and number of employees in the world and is one of the Big Four accounting firms , along with EY , KPMG , and PwC . The firm was founded by William Welch Deloitte in London , England in 1845 and expanded into the United States in 1890. It merged with Haskins & Sells to form Deloitte Haskins & Sells in 1972 and with Touche Ross in

1840-438: Is a UK private company, limited by guarantee, supported by a network of independent legal entities. Deloitte provides audit , consulting , financial advisory , risk advisory , tax , and legal services with approximately 457,000 employees globally, and operates in over 150 countries. In FY 2023, the network earned revenues of US$ 64.9 billion in aggregate. The firm has sponsored a number of activities and events including

1932-556: Is a wholly owned subsidiary of Tingo Group. It offers food processing and production services operating in Lagos, Nigeria and was founded by Dozy Mmobuosi and with Neha Mehta as the CEO. Tingo DMCC operates a commodities trading platform and commodity export business, connecting farmers and buyers around the world to facilitate fair trade and market access. In partnership with Visa , TingoPay Super-App provides payment services, e-wallet, and

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2024-793: Is headquartered in Washington, D.C. The SEC's divisions are: Corporation Finance is the division that oversees the disclosure made by public companies , as well as the registration of transactions, such as mergers, made by companies. The division is also responsible for operating EDGAR. The Trading and Markets division oversees self-regulatory organizations (SRO's) such as the Financial Industry Regulatory Authority (FINRA) and Municipal Securities Rulemaking Board (MSRB) and all broker-dealer firms and investment houses . This division also interprets proposed changes to regulations and monitors operations of

2116-569: Is it's a tempest in a teapot," and Jacob Frenkel , a securities lawyer in the Washington, D.C., area, as saying in effect "there's no allegation the SEC tossed sensitive documents from banks it got under subpoena in high-profile cases that investors and lawmakers care about". NPR concluded its report: Deloitte Deloitte Touche Tohmatsu Limited ( / d ə ˈ l ɔɪ t ˈ t uː ʃ t oʊ ˈ m ɑː t s uː / də- LOYT TOOSH toh- MAHT -soo ), commonly referred to as Deloitte ,

2208-591: The 2012 Summer Olympics . There have been a number of controversies surrounding the firm, including Deloitte's involvement in a "potentially misleading" report on illicit tobacco trading in Australia. The company suffered a major cyberattack in September 2017, causing a breach in client confidentiality and publicizing a significant amount of employee information. Deloitte has also been subject to litigation regarding several of its audits. In 1845, William Welch Deloitte opened an office in London, England. Deloitte

2300-502: The American Institute of Certified Public Accountants , launched his own organization. The new entity enjoyed such a positive start that in less than a year, the partners merged with Touche Niven and A. R. Smart to form Touche, Niven, Bailey & Smart. Headed by Bailey, the organization grew rapidly, in part by creating a dedicated management consulting function. It also forged closer links with organizations established by

2392-581: The Great Recession that the SEC was supposed to have been regulating. The documents included those relating to " Matters Under Inquiry ", or MUI, the name the SEC gives to the first stages of the investigation process. The tradition of destruction began as early as the 1990s. This SEC activity eventually caused a conflict with the National Archives and Records Administration when it was revealed to them in 2010 by Flynn. Flynn also described

2484-480: The Hotwire travel website. Heat was the 11th digital marketing agency purchased by Deloitte Digital since its founding in 2012. As of 2016, Deloitte Digital had 7,000 employees. It billed $ 2.1 billion in 2015, making it one of world's largest digital agencies. In September 2016, Apple Inc. announced a partnership with Deloitte aimed at boosting sales of its phones and other mobile devices to businesses. As part of

2576-702: The New York Stock Exchange , self-regulatory organizations , the Municipal Securities Rulemaking Board , NASDAQ , alternative trading systems , and any other persons engaged in transactions for the accounts of others. Section 4 of the 1934 Act transferred the FTC's enforcement authority under the 1933 Act to the newly created Securities and Exchange Commission and tasked the new Commission with enforcing both Acts. In 1934, Roosevelt named his friend Joseph P. Kennedy ,

2668-632: The SAP HR system for the Los Angeles Unified School District (LAUSD) for $ 95 million and because of faults in the system, some teachers were underpaid, overpaid, or not paid at all. As of 31 December 2007, LAUSD had incurred a total of $ 140 million in payments to Deloitte to get the system working properly. In 2008, there was some evidence that the payroll issues had started to stabilize with errors below 1% according to LAUSD's chief operating officer. The firm worked on

2760-540: The SEC, was at the time representing Morgan Stanley and was involved in this case. While the insider case was dropped at the time, a month prior to the SEC's settlement with Aguirre the SEC filed charges against Pequot. The Senate released a report in August 2007 detailing the issue and calling for reform of the SEC. On September 26, 2016, Democratic senator Mark Warner sent a letter to the SEC, asking them to evaluate whether

2852-463: The Securities Act of 1933 ( 15 U.S.C.   § 77a ), which federally regulates original issues of securities across state lines, primarily by requiring that issuing companies register distributions prior to sale so that investors may access basic financial information and make informed decisions. For the first year of the law's enactment, the enforcement of the statute rested with

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2944-945: The Securities Exchange Act of 1934 (now codified as 15 U.S.C.   § 78d and commonly referred to as the Exchange Act or the 1934 Act), SEC enforces the Securities Act of 1933 , the Trust Indenture Act of 1939 , the Investment Company Act of 1940 , the Investment Advisers Act of 1940 , the Sarbanes–Oxley Act of 2002 , among other statutes. The SEC has a three-part mission: to protect investors; maintain fair, orderly, and efficient markets; and facilitate capital formation. To achieve its mandate,

3036-616: The Cancer AI Alliance. In 1989, Deloitte, Haskins & Sells merged in most countries with Touche Ross, forming Deloitte & Touche. However, in the United Kingdom, the local firm of Deloitte, Haskins & Sells merged instead with Coopers & Lybrand (now part of PwC). While the full name of the UK private company is Deloitte Touche Tohmatsu Limited, in 1989, it initially branded itself as DTT International. In 2003,

3128-524: The Commission and other Divisions/Offices and developing customized, analytic tools and analyzes to proactively detect market risks indicative of possible violations of the Federal securities laws. Using data, DERA staff create analytic programs designed to detect patterns identifying risks, enabling Commission divisions and offices to deploy scarce resources targeting possible misconduct. DERA also houses

3220-453: The Commission that the SEC undertake enforcement action against a person or company if that entity engages in a particular action. These letters are sent in response to requests made when the legal status of an activity is not clear. These letters are publicly released and increase the body of knowledge on what exactly is and is not allowed. They represent the staff's interpretations of the securities laws and, while persuasive, are not binding on

3312-479: The Federal Trade Commission. The subsequent Securities Exchange Act of 1934 ( 15 U.S.C.   § 78d ) regulates secondary markets for securities. The 1934 Act regulates secondary trading between individuals and companies which are often unrelated to the original issuers of securities. Entities under the SEC's authority include securities exchanges with physical trading floors such as

3404-663: The Investment Bankers Association told its members that they could circumvent blue sky laws by making securities offerings across state lines through the mail. The SEC's authority was established by the Securities Act of 1933 and Securities Exchange Act of 1934; both laws are considered parts of Franklin D. Roosevelt 's New Deal program. After the Pecora Commission hearings on abuses and frauds in securities markets, Congress passed

3496-512: The Investment Company Act of 1940 and Investment Advisers Act of 1940. This division's responsibilities include: The Enforcement Division investigates violations of the securities laws and regulations to bring legal actions against alleged violators. It is the largest division in terms of both headcount and budget, and its resources have been increased by more than 50% since the 2007–2008 financial crisis . The SEC can bring

3588-605: The Johnston Building at 30 Broad Street in New York. On 1 March 1933, Colonel Arthur Hazelton Carter, President of the New York State Society of Certified Public Accountants and managing partner of Haskins & Sells, testified before the U.S. Senate Committee on Banking and Currency . Carter helped convince Congress that independent audits should be mandatory for public companies . In 1947, Detroit accountant George Bailey, then president of

3680-444: The Madoff investigation, among others, because Kotz was a "very good friend" with Markopolos. It concluded that while it was unclear when Kotz and Markopolos became friends, it would have violated U.S. ethics rules if their relationship began before or during Kotz's Madoff investigation. The report also found that Kotz himself "appeared to have a conflict of interest" and should not have opened his Standford investigation, because he

3772-483: The President of the United States. No more than three Commissioners may belong to the same political party. Their terms last five years and are staggered so that one commissioner's term ends on June 5 of each year. Service may continue up to eighteen additional months past term expiration. The president also designates one of the commissioners as chairman, the SEC's top executive. However, the president does not possess

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3864-525: The SEC can be accessed via the SEC's online system, EDGAR. In 2019, the Securities and Exchange Commission Historical Society introduced an online gallery to illustrate changes in the US securities market structure since the 1930s. The online gallery features a narrative history supported by dozens of documents, papers, interviews, photos and videos. The commission has five commissioners who are appointed by

3956-460: The SEC enforces the statutory requirement that public companies and other regulated entities submit quarterly and annual reports , as well as other periodic disclosures. In addition to annual financial reports , company executives must provide a narrative account, called the " management discussion and analysis " (MD&A), that outlines the previous year of operations and explains how the company fared in that time period. MD&A usually addresses

4048-476: The SEC to inform rule-making initiatives, identify and monitor risks, improve industry practices and pursue misconduct. There are 11 regional offices throughout the US, which are listed below along with the name of the respective regional director. Among the SEC's offices are: Comment letters are issued by the SEC's Division of Corporation Finance in response to a company's public filing. This letter, initially private, contains an itemized list of requests from

4140-764: The SEC's Office of the Inspector General (OIG). Going to the OIG was "well-known to be a career-killer". Because of concerns raised by David P. Weber , former SEC Chief Investigator, regarding conduct by SEC Inspector General H. David Kotz , Inspector General David C. Williams of the U.S. Postal Service was brought in to conduct an independent, outside review of Kotz's alleged improper conduct in 2012. Williams concluded in his 66-page Report that Kotz violated ethics rules by overseeing probes that involved people with whom he had conflicts of interest due to "personal relationships". The report questioned Kotz's work on

4232-889: The SEC, and conspiracy charges. In 2001, Dozy Mmobuosi launched Fair Deal Concepts Limited, now Tingo Mobile Plc (Nigeria), an agri-fintech company which provided mobile telephones and financial solutions for users in the agricultural sector . In 2002, Mmobuosi launched Nigeria's first SMS banking solution (sill used by a large bank today). In 2013, two mobile phone assembly facilities were set up in Nigeria (Lakowe and Lugbe ). Tingo Mobile claimed these facilities had produced and distributed over 20 million mobile devices. In October 2018, Tingo International announced that it had shut down its two handset manufacturing plants in Nigeria and relocated manufacture to China. In January 2020, Mmobuosi created Delaware-based Tingo International Holdings (TIH) as Tingo Mobile's U.S. holding company, and undertook

4324-534: The SEC, but only 21 letters for these companies were posted on the SEC's website. John W. White, the head of the Division of Corporation Finance, told the New York Times in 2006: "We have now resolved the hurdles of posting the information... We expect a significant number of new postings in the coming months." No-action letters are letters by the SEC staff indicating that the staff will not recommend to

4416-507: The SEC. Each comment in the letter asks the filer to provide additional information, modify their submitted filing, or change the way they disclose in future filings. The filer must reply to each item in the comment letter. The SEC may then reply back with follow-up comments. This correspondence is later made public. In October 2001 the SEC wrote to CA, Inc. , covering 15 items, mostly about CA's accounting, including 5 about revenue recognition . The chief executive officer of CA, to whom

4508-408: The SEC. The Division is involved across the entire range of SEC activities, including policy-making, rule-making, enforcement, and examination. As the agency's "think tank", DERA relies on a variety of academic disciplines, quantitative and non-quantitative approaches, and knowledge of market institutions and practices to help the Commission approach complex matters in a fresh light. DERA also assists in

4600-523: The UK and Swiss member firms to create Deloitte North West Europe. Deloitte, over the next three years, would invest €200m to enhance its services to its global, national and private market clients and to create development opportunities. The firm came into effect on 1 June 2017 and it is estimated to have 28,000 partners and people generating over €5bn in annual revenue. Deloitte North West Europe accounts for approximately 20% of all revenue within their Global Network. In March 2022, Deloitte announced that, as

4692-466: The UK partnership, a smaller number of Deloitte Haskins & Sells member firms rejected the merger with Touche Ross and shortly thereafter merged with Coopers & Lybrand to form Coopers & Lybrand Deloitte (later to merge with Price Waterhouse to become PwC ). Some member firms of Touche Ross also rejected the merger with Deloitte Haskins & Sells and merged with other firms. In the UK, Touche Ross merged with Spicer & Oppenheim in 1990. At

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4784-480: The UK property consultants Drivers Jonas in January 2010. As of 2013, this business unit was known as Deloitte Real Estate. In 2011, Deloitte acquired DOMANI Sustainability Consulting and ClearCarbon Consulting in order to expand its sustainability service offerings. In January 2012, Deloitte announced the acquisition of Übermind, a mobile advertising agency. The acquisition marked Deloitte's first entrance into

4876-1093: The US Securities and Exchange Commission halted trading in Tingo Group shares and that of related entity Agri-Fintech Securities after finding inaccuracies in their disclosures. While the SEC suspension of shares expired in late November, Nasdaq chose to keep trading of Tingo securities halted pending a review of provided information. In December 2023, the SEC announced charges against Mmobuosi and three US-based entities: Tingo Group Inc, Agri-Fintech Holdings Inc and Tingo International Holdings Inc, alleging fraudulent financial claims to defraud investors. SEC alleged that fraud's roots "date back years", beginning in at least 2019 with Mmobuosi creating fake financial statements and Mmobuosi siphoned hundreds of millions of investors' money for his personal benefit. The SEC's 72-page complaint also outlines allegedly fraudulent transactions involving Tingo Mobile in December 2022 and Tingo Foods in February 2023. Auditor Deloitte had given Tingo Group

4968-498: The US to form Deloitte & Touche in 1989. In 1993, the international firm was renamed Deloitte Touche Tohmatsu, later abbreviated to Deloitte. In 2002, Arthur Andersen 's practice in the UK as well as several of that firm's practices in Europe and North and South America agreed to merge with Deloitte. Subsequent acquisitions have included Monitor Group , a large strategy consulting business, in January 2013. The international firm

5060-494: The account because management at the client was not committed to best practices in finance. Consulting assists clients by providing services in the offering areas of strategy, analytics and M&A , customer and marketing , core business operations , human capital , and enterprise technology and performance . Consulting is Deloitte's largest business, bringing over 40% of total revenues in 2021. In An American Sickness (2017), Dr. Elisabeth Rosenthal attributed to Deloitte

5152-425: The agency, such as reports. The same online system also accepts tips and complaints from investors to help the SEC track down violators of the securities laws, as well as offering publications on investment-related topics for public education. The SEC maintains a strict policy of refraining from commenting on the existence or status of any ongoing investigation. Prior to the enactment of the federal securities laws and

5244-467: The business of Monitor Group , the strategy consulting firm founded by Harvard Business School professor Michael Porter , after Monitor filed for bankruptcy protection. In 2014, the company introduced Rubix, a blockchain consultancy providing advisory services for clients in different business sectors, including government. In 2016 the company created its first blockchain lab in Dublin. A second hub

5336-638: The co-founder of Touche Niven, George Touche: the Canadian organization Ross and the British organization George A. Touche. In 1960, the firm was renamed Touche, Ross, Bailey & Smart, becoming Touche Ross in 1969. In 1968 Nobuzo Tohmatsu formed Tohmatsu Aoki & Co, a firm based in Japan that was to become part of the Touche Ross network in 1975. In 1972 Robert Trueblood, Chairman of Touche Ross, led

5428-400: The commission's Chief Economist. The Division of Examinations conducts the SEC's National Exam Program. The Division's mission is to protect investors, ensure market integrity and support responsible capital formation through risk-focused strategies that: (1) improve compliance; (2) prevent fraud; (3) monitor risk; and (4) inform policy. The results of the Division's examinations are used by

5520-538: The commission's efforts to identify, analyze, and respond to risks and trends, including those associated with new financial products and strategies. Through the range and nature of its activities, DERA serves the critical function of promoting collaborative efforts throughout the agency and breaking through silos that might otherwise limit the impact of the agency's institutional expertise. The Division's activities include providing detailed, high-quality economic and statistical analyzes, and specific subject-matter expertise to

5612-543: The committee responsible for recommending the establishment of the Financial Accounting Standards Board . In 1972, Deloitte's firm (by then known as Deloitte, Plender, Griffiths & Co.) merged with Haskins & Sells to form Deloitte Haskins & Sells. In 1989, Deloitte Haskins & Sells merged with Touche Ross in the US to form Deloitte & Touche. The merged firm was led jointly by J. Michael Cook and Edward A. Kangas. Led by

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5704-750: The company was announced as the official sponsor of the Nigeria Professional Football League where it sponsored the Nigeria Federation Cup with a cash prize of N100million for the winner. In December 2022, Tingo Mobile was sold by Agri-Fintech to Nasdaq -listed MICT, a global fintech and agri-fintech group, again through an all-stock merger, which valued Tingo at more than $ 1bn and gave it access to US capital markets. Subsequently, on February 27, 2023, MICT changed its name to Tingo Group, Inc. In June 2023, Nasdaq-listed shares in Tingo Group plunged in value after

5796-455: The company's poor financial position. Deloitte claims it did a good job on the project. Deloitte's global CEO defended the firm's work on the Kelon matter. The firm was the auditor for thirty months from 2002 to 2004. It qualified its opinion in 2004 as to company sales, returns, and allowances. The firm resigned from the Kelon account after completing the 2004 audit. Deloitte said it resigned from

5888-456: The courts. One such use, from 1975 to 2007, was with the nationally recognized statistical rating organization (NRSRO), a credit rating agency that issues credit ratings that the SEC permits other financial firms to use for certain regulatory purposes. In the latest Center for Effective Government analysis of 15 federal agencies which receive the most Freedom of Information Act (FOIA) requests published in 2015 (using 2012 and 2013 data,

5980-519: The creation of the SEC, securities trading was governed by so-called blue sky laws . These laws were enacted and enforced at the state level and regulated the offering and sale of securities to protect the public from fraud. Though the specific provisions of these laws varied among states, they all required the registration of all securities offerings and sales, as well as of every U.S. stockbroker and brokerage firm. However, blue sky laws were generally considered ineffective. For example, as early as 1915,

6072-546: The current disclosure regime was adequate, citing the low number of companies' disclosures to date. In 2009, the Project on Government Oversight , a government watchdog group, sent a letter to Congress criticizing the SEC for failing to implement more than half of the recommendations made to it by its Inspector General . According to POGO, in the prior two years, the SEC had taken no action on 27 out of 52 recommended reforms suggested in Inspector General reports, and still had

6164-773: The existing Deloitte vision: "To be the Standard of Excellence". AOSA represents the global organization's value proposition and is never used as a tagline. The recent launch of the Green Dot ad campaign also aligns with Deloitte's brand strategy and positioning framework. In June 2016, Deloitte changed its branding and adopted a new logo, with Deloitte written in black color instead of the earlier blue. In India , Deloitte operates under several brand names, including A.F.Ferguson &Co., A.F.Ferguson Associates, S.B.Billimoria, C.C.Choksi & Co., P.C.Hansotia, Fraser & Ross and Deloitte Haskins & Sells (India). For many years,

6256-670: The firm's largest practice outside the US, agreed to merge with Deloitte's UK practice. Andersen's practices in Spain, the Netherlands, Portugal, Belgium, Mexico, Brazil and Canada also agreed to merge with Deloitte. The spinoff of Deloitte France's consulting division led to the creation of Ineum Consulting . In 2005, Deloitte acquired Beijing Pan-China CPA to become the largest accountancy firm in China. Just prior to this acquisition Deloitte China had about 3,200 employees. This acquisition

6348-554: The former SEC chairman, has recognized the organization's multiple failures in relation to the Bernard Madoff fraud. Starting with an investigation in 1992 into a Madoff feeder fund that only invested with Madoff, and which, according to the SEC, promised "curiously steady" returns, the SEC did not investigate indications that something was amiss in Madoff's investment firm. The SEC has been accused of missing numerous red flags and ignoring tips on Madoff's alleged fraud. As

6440-649: The industry. In practice, the SEC delegates most of its enforcement and rulemaking authority to FINRA. In fact, all trading firms not regulated by other SROs must register as a member of FINRA. Individuals trading securities must pass exams administered by FINRA to become registered representatives . The Investment Management Division oversees registered investment companies, which include mutual funds , as well as registered investment advisors . These entities are subject to extensive regulation under various federal securities laws. The Division of Investment Management administers various federal securities laws, in particular,

6532-412: The international firm was renamed Deloitte Touche Tohmatsu. In 1995, the partners of Deloitte & Touche decided to create Deloitte & Touche Consulting Group (now known as Deloitte Consulting). In 2000, Deloitte acquired Eclipse to add internet design to its consulting capabilities. Eclipse was later separated into Deloitte Online and Deloitte Digital. In 2002, Arthur Andersen 's UK practice,

6624-560: The issuer and the security itself gives private individuals as well as large institutions the same fundamental facts about the public companies they invest in, thereby increasing public scrutiny while reducing insider trading and fraud . In an attempt to level the playing field for all investors, the SEC maintains an online database called EDGAR (the Electronic Data Gathering, Analysis, and Retrieval system) online from which investors can access information filed with

6716-402: The largest settlements in the history of the SEC (approximately $ 51 billion in all) on behalf of investors who purchased auction rate securities from six different financial institutions. The SEC has been criticized "for being too 'tentative and fearful' in confronting wrongdoing on Wall Street ", and for doing "an especially poor job of holding executives accountable". Christopher Cox ,

6808-426: The laws and professional regulations of the particular country or countries in which it operates. This structure is similar to other professional services networks which seek to limit vicarious liability for acts of other members. As separate and legal entities, DTTL and its member firms cannot obligate each other. Professional services continue to be provided by member firms only and not DTTL. With this structure,

6900-477: The letter was addressed, pleaded guilty to fraud at CA in 2004. In June 2004, the SEC announced that it would publicly post all comment letters, to give investors access to the information in them. An analysis of regulatory filings in May 2006 over the prior 12 months indicated, that the SEC had not accomplished what it said it would do. The analysis found 212 companies that had reported receiving comment letters from

6992-559: The members should not be liable for the negligence of other independent members. This structure also allows them to be members of the IFAC Forum of Firms. In 2019, the U.K. partners in the firm received average pay of £882,000. In 2023, the average income of Deloitte partners in the U.K. topped £1,000,000 for the third year in a row. Deloitte member firms offer services in the following functions, with country-specific variations on their legal implementation (i.e., all operating within

7084-436: The mobile application field. In November 2012, Deloitte acquired Recombinant Data Corporation, a company specializing in data warehousing and clinical intelligence software, and launched Recombinant by Deloitte. In February 2013 Recombinant by Deloitte merged with an internal informatics unit (Deloitte Health Informatics) and launched ConvergeHEALTH by Deloitte. On 11 January 2013, Deloitte purchased substantially all of

7176-408: The most recent years available), the SEC was among the 5 lowest performers, earned a D− by scoring 61 out of a possible 100 points, i.e. did not earn a satisfactory overall grade. It had deteriorated from a D− in 2013. The SEC's Enforcement Division took a number of major actions in 2009–12. The SEC announced on September 17, 2008, strict new rules to prohibit all forms of " naked short selling " as

7268-487: The new Commission: (1) to restore investor confidence in the securities market, which had practically collapsed; (2) to restore integrity to securities markets by prosecuting and eliminating fraudulent and unsound practices targeting investors; (3) to end million-dollar insider trading by top officials of major corporations; and (4) to establish a complex and universal system of registration for securities sold in America, with

7360-464: The organization and its network of member firms were legally organized as a Swiss Verein (the equivalent of an unincorporated association). As of 31 July 2010, members of the Verein became part of Deloitte Touche Tohmatsu Limited (DTTL), a UK private company limited by guarantee without share capital. Each member firm in its global network remains a separate and independent legal entity, subject to

7452-399: The partnership, the two companies will launch a service called Enterprise Next, in which more than 5,000 Deloitte consultants will advise clients on how to make better use of Apple products and services. In October 2016, Deloitte announced that they were creating Deloitte North West Europe. The Belgian, Danish, Dutch, Finnish, Icelandic, Norwegian, and Swedish member firms will combine with

7544-496: The power to fire the appointed Commissioners, a provision that was made to ensure the independence of the SEC. This issue arose during the 2007–2008 financial crisis and the John McCain 2008 presidential campaign . The current board members as of September 24, 2024: President Biden has nominated the following to fill a seat on the commission. They await Senate confirmation. Within the SEC, there are six divisions, which

7636-494: The rebranding campaign was commissioned by William G. Parrett , the then-CEO of DTT, and led by Jerry Leamon, the global Clients and Markets leader. According to the company website, Deloitte now refers to the brand under which independent firms throughout the world collaborate to provide audit, consulting, financial advisory, risk management, and tax services to selected clients. In 2008, Deloitte adopted its new "Always One Step Ahead" (AOSA) brand positioning platform to support

7728-455: The time of the US-led mergers to form Deloitte & Touche, the name of the international firm was a problem, because there was no worldwide exclusive access to the names "Deloitte" or "Touche Ross" – key member firms such as Deloitte in the UK and Touche Ross in Australia had not joined the merger. The name DRT International was therefore chosen, referring to Deloitte, Ross and Tohmatsu. In 1993,

7820-457: The upcoming year, outlining future goals and approaches to new projects. Quarterly and semiannual reports from public companies are crucial for investors to make sound decisions when investing in capital markets. Unlike banking , investment in capital markets is not guaranteed by the federal government. The potential for large gains needs to be weighed against that of sizable losses. Mandatory disclosure of financial and other information about

7912-645: Was charged with securities fraud, making false filings with the Securities and Exchange Commission, and conspiracy charges. Tingo Mobile is an Agri-Fintech company that provides a platform service through the use of smartphones to empower a marketplace to allow subscribers/farmers within and outside of the agricultural sector to manage their commercial activities of growing and selling their production to market participants both domestically and internationally. Tingo connects farmers to markets, services, and resources via Nwassa, its digital AgriTech marketplace platform, which commenced its operations in April 2021. Tingo Food

8004-404: Was considering a similar split. In November 2023, Deloitte entered into a supply contract with Henchmann, a provider of contract drafting and negotiation software that scans and extracts key data points from legal documents. In 2024, Deloitte, Nvidia , Microsoft and Amazon Web Services provided a combined $ 40 million in funding to multiple cancer institutes to support the establishment of

8096-399: Was friends with a female attorney who represented victims of the fraud. According to former SEC employee and whistleblower Darcy Flynn, also reported by Taibbi, the agency routinely destroyed thousands of documents related to preliminary investigations of alleged crimes committed by Deutsche Bank , Goldman Sachs , Lehman Brothers , SAC Capital , and other financial companies involved in

8188-460: Was impossible to legally make the profits Madoff claimed using the investment strategies that he said he used. In June 2010, the SEC settled a wrongful termination lawsuit with former SEC enforcement lawyer Gary J. Aguirre , who was terminated in September 2005 following his attempt to subpoena Wall Street figure John J. Mack in an insider trading case involving hedge fund Pequot Capital Management ; Mary Jo White , who later served as chair of

8280-778: Was launched in New York in January 2017. In 2016, Deloitte Canada set-up a Bitcoin automatic teller machine and equipped a restaurant in its office complex to accept bitcoin as payment. Deloitte CIS partnered with Waves Platform to offering services related to initial coin offerings . Deloitte became a member of the Ethereum Enterprise Alliance and the Hyperledger Project sponsored by the Linux Foundation in May 2017. In 2016, Deloitte acquired advertising agency Heat of San Francisco, best known for its work Madden NFL from EA Sports and

8372-628: Was part of a five-year plan to invest $ 150 million in China. Deloitte has had a presence in China since 1917. In 2007, Deloitte began hiring former employees of the Central Intelligence Agency (CIA) for their competitive intelligence unit known as Deloitte Intelligence. In 2009, Deloitte purchased the North American public service practice of BearingPoint (formerly KPMG Consulting) for $ 350 million after it filed for bankruptcy protection. Deloitte LLP took over

8464-582: Was the first person to be appointed an independent auditor of a public company, namely the Great Western Railway . He went on to open an office in New York in 1880. In 1890, Deloitte opened a branch office on Wall Street headed by Edward Adams and P.D. Griffiths as branch managers. This was Deloitte's first overseas venture. Other branches were soon opened in Chicago and Buenos Aires . In 1898 P.D. Griffiths returned from New York and became

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