A California accounting firm, KMJ Corbin & Co., has been censured by the SEC and two partners, Kendall G. Merkley and Anthony J. Price, suspended from SEC practice. The charges stemmed from their audits of the financial statements of Home Solutions of America who America whose officers last year settled charges they manipulated results to inflate revenue by more than $40 million through the use of such tools as bogus  invoices, phony accounting entries and backdated contracts. The firm, which has offices in Costa Mesa and San Diego, must also provide each audit professional with 24 hours of training in audit and fraud detection.