On December 6th, SEC Chairman Mary L. Schapiro discussed the important role of accountants. She noted that the SEC may expand its current rules mandating annual surprise examinations of client accounts held by investment advisers to include examinations of client accounts held by broker-dealers. New rules may also require auditor attestation concerning broker-dealer internal controls and compliance procedures, and PCAOB oversight of broker-dealer audits. Schapiro Remarks.