Commissioner Piwowar issued a separate opinion, concurring in part and dissenting in part, from the Commission’s consideration of an appeal of an administrative law judge’s initial decision in the matter of John J. Aesoph, CPA, and Darren M. Bennett, CPA.[1]

Commissioner Piwowar’s separate opinion can be found at https://www.sec.gov/litigation/opinions/2016/34-78490.pdf#page=32.