
Southeastern Conference Commissioner Mike Slive, second from right, takes the podium after ESPN President John Skipper during a news conference announcing the launching of the SEC Network in partnership with ESPN, Thursday, May 2, 2013, in Atlanta. (AP Photo/John Amis)

Southeastern Conference Commissioner Mike Slive, second from right, takes the podium after ESPN President John Skipper during a news conference announcing the launching of the SEC Network in partnership with ESPN, Thursday, May 2, 2013, in Atlanta. (AP Photo/John Amis)

"Firms that conduct audits knowing they cannot comply with laws requiring access to these work papers face serious sanctions," said Robert Khuzami, SEC enforcement director. (Associated Press)

"Firms that conduct audits knowing they cannot comply with laws requiring access to these work papers face serious sanctions," said Robert Khuzami, SEC enforcement director. (Associated Press)

"Firms that conduct audits knowing they cannot comply with laws requiring access to these work papers face serious sanctions," said Robert Khuzami, SEC enforcement director. (Associated Press)

Alabama wide receiver Amari Cooper runs into the end zone as Georgia defensive back Damian Swann comes up empty on his diving tackle attempt in the SEC championship Saturday. The Crimson Tide won 32-28. (Associated Press)

Alabama wide receiver Amari Cooper runs into the end zone as Georgia defensive back Damian Swann comes up empty on his diving tackle attempt in the SEC championship Saturday. The Crimson Tide won 32-28. (Associated Press)

Alabama wide receiver Amari Cooper runs into the end zone as Georgia defensive back Damian Swann comes up empty on his diving tackle attempt in the SEC championship Saturday. The Crimson Tide won 32-28. (Associated Press)

AJ McCarron is 23-2 as the starting quarterback for Alabama entering the SEC championship game Saturday. His Georgia counterpart, Aaron Murray, is the highest-rated quarterback in the country. (Associated Press)