a company official gives Allen information indicating that the financial statements ALLEN filed with the regulator overstate the issuer's earnings.

he failed to file his professional conduct statement and stopped paying dues.

这里的file到底什么意思?我想得累死.

a company official gives Allen information indicating that the financial statements ALLEN filed with the regulator overstate the issuer's earnings.

he failed to file his professional conduct statement and stopped paying dues.

一名公司高级职员给ALLEN有关财务报表的信息，ALLEN向监管当局递交了（上市）申请，并夸大了发行公司的盈利。

他没有递交他的专业操守声明，并且不再支付会费。

后一句没前没后，只是揣测。