Digital Brand Media and Marketing Group Inc (DBMM)

[Poo28]

here are links busy day at work!

https://www.sec.gov/litigation/apdocuments/3-17990-2021-03-26-respondent-appellees-brief.pdf ;
Page 4 . disqualification of Auditor by SEC

https://www.sec.gov/litigation/apdocuments/3-17990-event-11.pdf
page 2. Asher Enterprises, Inc. then recommended RBSM, LLP as the new auditorpage 3. When RBSM did notfinish the audits, DBMM submitted their answer and counterclaims against AsherEnterprises, Inc., which included counterclaims that Asher Enterprises, Inc. had-:unauthorized communications with the DBM M's certifying accountant

https://www.sec.gov/litigation/apdocuments/3-17990-2021-03-26-respondent-appellees-brief.pdf
page 20.  Division of Corporate Finance Financial Reporting Manual at §1320.4. SeeCan-Cal, Release No. 6525 at 9 and n. 48 (where DOE argued that issuer was still delinquent, afterfiling of comprehensive Form 10-k, in relation to its quarterly filings, held that “the filing of a 10-K containing the material information that would have been in the 10-Qs does not absolve theregistrant of liability but is sufficient for the purposes of becoming current”). 
https://www.sec.gov/litigation/apdocuments/3-17990-2021-03-26-respondent-appellees-brief.pdf
page 15.

 e-Smart Technologies,Release No. 50514 2004 WL 2309336 (Oct. 12, 2004), in which the Commission declined torevoke the company’s securities. In Phlo, “the issuer – unlike Absolute – pointed to specificinternal accounting failures that led to its violations.” Further, “the Company made extensive andsuccessful efforts to remedy the internal accounting failures that led to its violations, becamecurrent in its reporting obligations while the disciplinary proceeding was pending, and expendedsignificant resources in so doing.” Id. The circumstances of e-Smart, the Commission in AbsolutePotential continued, were also distinguishable: there, management had retained new counsel,explained the filing delinquencies and was able to bring and keep the Company current.