Matt Levine, Columnist

Love, Friendship and Public Accounting Don't Mix

There's supposed to be a bright line between business and pleasure. Things get messy when it's crossed.

"Love is patient; love is kind; love is not envious or boastful or arrogant or rude," wrote Paul to the Corinthians, but if you are looking for something a bit less clichéd to read at a wedding, let me recommend this passage from a Securities and Exchange Commission order:

That is the most romantic thing I have ever read in an SEC order.1474297339911 They have captured the essence of modern love there: intimacy, affection, frequent e-mails, gifts of minimal value. It's the thought that counts, to the SEC.