Dean Yamagata, the audit partner of a prominent California CPA firm, has been suspended from practice before the SEC after that body found he accepted representations by management of a company that incorrectly recognized millions of dollars in revenue even after the firm found, in a 2004 audit, that it couldn't rely on the client's internal control. The SEC censured Moore Stephens Wurth Frazer & Torbet, which was more recently part of Frazer Frost, over the audit.The firm and Yamagata must disgorge $100,000 of audit fees and pay $29,500 in pre-judgment interest.