Two More Ex-KPMG Partners’ Convictions Tossed in Cheating Plot

A federal judge vacated fraud convictions for two former KPMG partners after providing similar relief to several of their co-defendants charged with trying to help the Big Four audit firm cheat on its regulatory inspections.

District Judge Paul Oetken issued two orders Tuesday granting the relief to Thomas Whittle and Brian Sweet in the US District Court for the Southern District of New York. Both pleaded guilty to fraud charges related to KPMG’s reliance on confidential details about routine inspections leaked from Public Company Accounting Oversight Board staff.

A series of court rulings have narrowed the use of federal fraud ...