In the Matter of BDO China Dahua CPA Co., Ltd. et al, Admin Proc. No. 3-15116.  On November 3, 2012, the SEC announced it issued an Order Instituting Proceedings against BDO China Dahua Co.. Ltd., Deloitte Touche Tohmatsu Certified Public Accountants Ltd., Ernst & Young Hua Ming LLP, KPMG Huazhen (Special General Partnership), and PricewaterhouseCoopers Zhong Tian CPAs Limited.  According to the SEC, the China affiliates of the Big Four accounting firms and another accounting firm did not produce audit work papers and other documents related to Chinese companies being investigated by the SEC.  The SEC alleges that its investigators have been trying to get documents from these accounting firms for several months without success.  The SEC wants the documents as part of its investigations of nine China-based companies.  According to the SEC, the audit firms are refusing to cooperate.  An administrative law judge will schedule a hearing and issue in initial decision within 300 days from the date of service of the order.