obstruction for justice such as providing relevant facts or evidence, concealing or destroying relevant evidence, or giving false information; (6) complexity of actions or means such as using the names of other

, remedy or prevent the recurrence of similar facts or behaviors; (5) level of cooperation of the auditor with the SEC Office or any obstruction for justice such as providing relevant facts or evidence

in refusing to accept assets or other kinds of benefits from any persons involved in the operation of the SEC to prevent obstruction of duty performance. The violation of such rule is not only deemed