WASHINGTON (Reuters) - The U.S. Securities and Exchange Commission on Thursday charged former executives for telecommunications firm Pareteum (OTC:TEUM) with accounting and disclosure fraud, according to a statement.The SEC said it charged Pareteum's former chief financial officer, Edward O’Donnell, and its former chief commercial officer, Victor Bozzo, for engaging in fraudulent revenue recognition practices.Pareteum filed for Chapter 11 protection in May 2022.