-[1]- 17 CFR 201.102(e). -[2]- The rule addresses the conduct of attorneys, accountants, engineers and other professionals or experts who appear or practice before the Commission. 17 CFR 201.102(e)(2) and (f)(2).-[3]- This clarification addresses the conduct of accountants only, and is not meant to address the conduct of lawyers, other professionals or experts who practice before the Commission.-[