An agent realizes a new account form is missing a signature, so he signs the customer's name himself, reasoning that the customer had already agreed by telephone. This conduct is:

Giải thích

Signing a customer's name, backdating documents, or otherwise falsifying firm records is prohibited because it destroys the integrity of the books and records regulators rely on. Neither an oral agreement nor a later ratification cures the falsified document. The absence of financial harm is not a defense; the recordkeeping violation is complete when the record is made.