A Marcum partner was accused of violating standards of the Public Company Accounting Oversight Board (PCAOB) when he took a client’s false representations at face value during an audit without seeking more information.

Alan Markowitz will face a Securities and Exchange Commission (SEC) administrative proceeding regarding his conduct as Marcum’s lead engagement partner on the audits of telecommunications firm FTE Networks in 2016 and 2017.

The SEC alleged Markowitz violated PCAOB standards in conducting the audits of FTE when he failed to act with due professional care, properly address assessed risks, obtain sufficient appropriate audit evidence, and evaluate audit results. In approving both audits of FTE’s finances, Markowitz failed to exercise professional skepticism and “knew or should have known there was insufficient evidence or support for the unbilled receivables, miscellaneous receivables, notes payable, and equity,” the proceeding said.