Two accounting firms that were involved in the audit of financial statements of a company whose CFO has been charged with fraud face an SEC administrative hearing to determine if they engaged in professional misconduct in audits that the SEC said showed severe problems. That came as the agency alleged that Karl Redekopp, former CFO of International Commercial Television, helped the company turn millions of dollars of quarterly losses into profits by falsely accounting for sales of a skin-care appliance via Home Shopping Network infomercials.