Today, the PCAOB announced sanctions against three former senior partners of Deloitte Turkey, including two former chief executive officers and the former risk and reputation leader related to the firm’s improper alteration of documents in advance of a 2014 PCAOB inspection. In December 2017, the PCAOB issued orders sanctioning Deloitte Turkey and two other former partners for the same improper alteration conduct. One former CEO, Huseyin Gurer, received a 3 year bar and $25,000 civil money penalty. The other CEO, Gokhan Alpman, received a 2 year bar and no civil money penalty. The former risk and reputation leader, Omer Tanriover was permanently barred for failing to cooperate with an investigation by refusing to provide information in response to an accounting board demand from the Division of Enforcement and Investigations.