Critics contend the regulator has ratcheted down its pursuit of securities industry wrongdoers.
The agency has argued that most tokens are subject to its rules.
BF Borgers CPA PC will pay $14 million to settle the probe, the agency said.
The bank agreed to pay a $18 million fine to settle the probe.
The SEC has yet to finish a mandate for public companies to disclose their environmental footprints.
In September, Goldman Sachs settled two CFTC cases, without admitting or deny the allegations in either.
The SEC claims the firm's employment agreements breached tipster protections.
Regulators say it is significantly harder to investigate wrongdoing when firms fail to save records.
The investment bank sent inaccurate data to the SEC on 163 million trades.
The too-big-to-fail tag spells greater oversight and fresh compliance headaches.
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