A director or officer must not, directly or through others, give the accountant a materially false or misleading statement, or cause one to be given, in any audit, review or communication the regulation requires, or omit a material fact needed to make statements to the accountant not misleading. No officer, director or person acting under their direction may do anything to coerce, manipulate, mislead or improperly sway an accountant doing the audit where the person knew or should have known the action could render the financial statements materially misleading, including pressing the accountant to issue or reissue an unwarranted report, to skip required procedures, not to withdraw a report, or not to communicate matters to the audit committee. Sanctions follow State law.
The graph holds this control, the 0 it maps to, and the evidence behind each claim, over MCP and REST.