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The commission suit against a former stockbroker, Jeffrey Streich, is pending.
It was the commission suit, filed this week, that disclosed the e-mails exchanged by the auditors.
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The commission's suit and the federal charges, filed in Federal District Court in Brooklyn, contradict almost everything Mr. Moskowitz said.
The company responded aggressively, busing thousands of employees to hold a rally in Chicago to protest the commission's suit.
The commission's suit stemmed from a four-year investigation that was prompted by two complaints accusing the Christian Coalition of violating Federal election laws.
In the day-late category was the commission's suit against the computer company Gateway Inc. and three of its former executives.
The commission's suit includes a contention that the firm retaliated against Ms. Schieffelin in a variety of ways, culminating in her dismissal on the ground of insubordination.
The commission's suit also accused Mr. Homm of selling stocks to his funds at inflated prices via a broker in which he had a stake, generating millions in profit for himself.
In 1997, the Securities and Exchange commission filed suit against Pinnacle and both the older and younger Blums, charging that the company had inflated its earnings by booking revenue in the wrong quarters.
That essentially was Goldman Sachs's defense when the commission filed suit against it over a disastrous mortgage-backed securities deal that Goldman sold without telling customers that it had been partly created by the firm that wanted to bet it would fail.
The International Rescue Committee, which is also a party in the commission's suit, said that barring entry to a state based on nationality violates US civil rights laws.
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Justyna Jupowicz-Kozak
CEO of Professional Science Editing for Scientists @ prosciediting.com