UNITED STATES OF AMERICA 

Before the 

SECURITIES AND EXCHANGE COMMISSION

SECURITIES EXCHANGE ACT OF 1934 

Release No. 99348 / January 16, 2024

ACCOUNTING AND AUDITING ENFORCEMENT 

Release No. 4482 / January 16, 2024

ADMINISTRATIVE PROCEEDING 

File No. 3-20600

In the Matter of 

CRAIG A. GOLDING, 

CPA

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ORDER GRANTING APPLICATION FOR 

REINSTATEMENT TO APPEAR AND PRACTICE 

BEFORE THE COMMISSION AS AN 

ACCOUNTANT RESPONSIBLE FOR THE 

PREPARATION OR REVIEW OF FINANCIAL 

STATEMENTS REQUIRED TO BE FILED WITH 

THE COMMISSION, OTHER THAN AS A 

MEMBER OF AN AUDIT COMMITTEE, AND AS 

AN INDEPENDENT ACCOUNTANT

On September 27, 2021, the Commission issued a consented Order Instituting Public 

Administrative and Cease-and-Desist Proceedings Pursuant to Sections 4C and 21C of the 

Securities Exchange Act of 1934 (“Exchange Act”) and Rule 102(e) of the Commission’s Rules 

of Practice, Making Findings and Imposing Remedial Sanctions and a Cease-and-Desist Order 

(the “Suspension Order”) against Respondent Craig A. Golding, CPA.

1 The Suspension Order 

denied Golding the privilege of appearing or practicing before the commission as an accountant 

but permitted him, after one year from the date of the Suspension Order and if he provided 

certain documentation and attestations, to request that the Commission consider his reinstatement 

to resume appearing or practicing before the Commission as (1) a preparer or reviewer, or a 

person responsible for the preparation or review, of financial statements that are required to be 

filed with the Commission other than as a member of an audit committee, as that term is defined 

in Section 3(a)(58) of the Exchange Act; (2) a preparer or reviewer, or a person responsible for 

the preparation or review, of financial statements that are required to be filed with the 

Commission as a member of an audit committee, as that term is defined in Section 3(a)(58) of 

the Exchange Act; or (3) an independent accountant.

This order is issued in response to Golding’s application for reinstatement to appear and 

practice before the Commission as an accountant responsible for the preparation or review of 

1 See Accounting and Auditing Enforcement Release No. 4258, dated September 27, 2021.
2

financial statements required to be filed with the Commission, other than as a member of an 

audit committee, and as an independent accountant.

In the Suspension Order, the Commission found that Golding, as the Engagement Quality 

Reviewer for CohnReznick LLP’s 2017 audit of Longfin Corp., failed to comply with relevant 

Public Company Accounting Oversight Board standards. Specifically over the course of the 

audit, Golding failed to appropriately review two critical areas of the audit. As a result, Golding 

caused CohnReznick LLP’s violations or Rule 2-02(b)(1) of Regulation S-X, caused Longfin 

Corp.’s violation of Section 13(a) of the Exchange Act and Rule 13a-1 thereunder, and engaged 

in improper professional conduct pursuant to Section 4C of the Exchange Act and Rule 

102(e)(1)(ii) of the Commission’s Rules of Practice.

Golding has provided the requisite information set forth in the Suspension Order and the 

Commission has not discovered any contrary information or any other information indicating 

that Golding has violated a federal securities law, rule, or regulation or rule of professional 

conduct since the entry of the Order. The Commission further finds no basis to determine that 

reinstatement would not be in the public interest. Therefore, it is accordingly,

ORDERED for cause shown that Craig A. Golding, CPA is hereby reinstated to appear 

and practice before the Commission as an accountant responsible for the preparation or review of 

financial statements required to be filed with the Commission, other than as a member of an 

audit committee, and as an independent accountant.

By the Commission.

Vanessa A. Countryman

Secretary