A Utah CPA firm and two of its partners rubber-stamped the audit work conduct by the predecessor auditor of a Chinese company, the Securities and Exchange Commission alleged this week. The SEC ordered a hearing to be conducted on its allegations that Russell E. Anderson and Marty Van Wagoner conducted virtually no audit work of their own regarding the 2009 financial statements of Yuhe International, which sells day-old chicken for the broiler market in China, and issued an unqualified opinion within three weeks after accepting the engagement.