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Misconduct Case Digest

1/1/2009 to 12/31/2009



PricewaterhouseCoopers LLP (PwC) collects, daily, English language articles and government filings from around the world related to business irregularity. This spreadsheet organizes the materials by

sector, company named in article, and alleged scheme. PwC also maintains a proprietary encyclopedia of common and sector specific schemes and scenarios, key risk factors and indicators, preventive

controls, and detection procedures.



The information on the spreadsheet derives solely from news media and other publicly available information. It does not necessarily include the most current information or status on the matter

mentioned in the article. PwC expresses no opinions or views regarding the accuracy of the information described in the news article or government filing. For additional information, please contact

Jonny Frank at jonny.frank@us.pwc.com

Sector Company Scheme(s) Reference

"SEC Sues Former President Of United Industrial Corporation

Subsidiary For Authorizing The Payment Of Foreign Bribes" -

www.SEC.gov



Link to SEC Complaint -

Aerospace & Defense ACL Technologies Inc. Payments to Government Officials http://www.sec.gov/litigation/complaints/2009/comp21063.pdf

"SEC Obtains Jury Verdict Finding Stock Broker Liable For Insider

Aerospace & Defense Aviall Inc. Insider Trading Trading In The Securities Of Aviall, Inc." - www.SEC.gov

"Former Boeing Engineer Convicted of Economic Espionage in

Aerospace & Defense Boeing Inc. Misappropriation of Intellectual Property Theft of Space Shuttle Secrets for China" - www.USDOJ.gov

Disbursement of company funds including the

issuance of false credits or refunds or rebates and

bribes to legitimate vendors for which the employee "Dynamics Research Corporation to Pay $15 Million to Resolve

receives a kickback Allegations of Kickbacks and False Claims Related to Air Force

Aerospace & Defense Dynamics Research Corp. Fraud Against the Government or Customers Contracts" - www.USDOJ.gov

Antitrust

Fraud Against the Government or Customers "Defense Contractor Pleads Guilty to Wire Fraud in Connection with

Payments to Government Officials the Procurement of a Bullet-Proof Vest Contract in Iraq" -

Aerospace & Defense Global-Link Distribution LLC Wire Fraud www.USDOJ.gov



"SEC Files Settled Charges Against ITT Corporation For Violations

Of The Books And Records And Internal Controls Provisions Of

The Foreign Corrupt Practices Act" - www.SEC.gov



Link to SEC Complaint -

Aerospace & Defense ITT Corp. Payments to Government Officials http://www.sec.gov/litigation/complaints/2009/comp20896.pdf

"Northrop Grumman Corp. Settles False Claims Act Case for

Aerospace & Defense Northrop Grumman Corp. Fraud Against the Government or Customers Defective Satellite Parts" - www.USDOJ.gov

Conflicts of Interest

Disbursement of company funds including the

issuance of false credits or refunds or rebates and

bribes to legitimate vendors for which the employee "Ex-Air Force contractor pleads guilty, will cooperate with

Aerospace & Defense Schaller Engineering Inc. receives a kickback investigation into kickback scheme" - Associated Press Newswires

"Sikorsky Aircraft Pays $2.9 Million to Settle False Claims Act

Aerospace & Defense Sikorsky Aircraft Corp. Fraud Against the Government or Customers Allegations" - www.USDOJ.gov

"Virgin Atlantic CEO Concedes Price Fixing --- Ridgway

Acknowledges Involvement in Cartel With British Airways but Won't

Aerospace & Defense Virgin Atlantic Airways Ltc. Antitrust Face Charges" - The Wall Street Journal

Sector Company Scheme(s) Reference

Automotive MAN AG Commercial Bribery "Bribery Inquiry at Manufacturer MAN" - The New York Times

Automotive Porsche Automobil Holding SE Insider Trading "Former Porsche Officials in Probe" - The Wall Street Journal

"Two Indicted for Conspiring to Steal Trade Secrets from Goodyear

Automotive Wyko Tire Technology iNC. Misappropriation of Intellectual Property Tire and Rubber Company" - www.USDOJ.gov

Banking and Capital Markets Banco Santander SA Aiding & Abetting "Switzerland Investigates Santander" - The Wall Street Journal

Aiding & Abetting

Disbursement of company funds including the

issuance of false credits or refunds or rebates and

bribes to legitimate vendors for which the employee

receives a kickback

Money Laundering

Banking and Capital Markets Bank Medici AG Wire Fraud "Madoff Kickbacks Alleged in Austria" - The Wall Street Journal

"Former Bank Of America Branch Manager Sanchez Sentenced To

63 Months In Prison For $2 Million Bank Fraud Scheme" - US Fed

Banking and Capital Markets Bank of America Commercial Bribery News

"BofA's Lewis Subpoenaed Over Merrill; Thain Talks" - The Wall

Banking and Capital Markets Bank of America Corp. Disclosure Fraud through Financial Reports Street Journal

"SEC Reviewing Omission of Merrill Bonuses From Filing" - The

Banking and Capital Markets Bank of America Corp. Disclosure Fraud through Mediums Washington Post

"Barclays is fined over inaccurate trade reports" - The Wall Street

Banking and Capital Markets Barclays PLC Disclosure Fraud through Financial Reports Journal Europe

"Former BNP banker convicted in Hong Kong's first insider dealing

Banking and Capital Markets BNP Paribas Insider Trading trial" - Associated Press Newswires





"SEC Charges Wall Street Investment Banker and Seven Others in

Widespread Insider Trading Scheme" - www.SEC.gov



Link to SEC Complaint01 -

http://www.sec.gov/litigation/complaints/2009/comp21020-kara.pdf

Link to SEC Complaint02 -

http://www.sec.gov/litigation/complaints/2009/comp21020-azar.pdf

Link to SEC Complaint03 -

http://www.sec.gov/litigation/complaints/2009/comp21020-

Banking and Capital Markets Citigroup Inc. Insider Trading mardini.pdf

"Citi, SEC Are In Talks To Settle Asset Probe" - The Wall Street

Banking and Capital Markets Citigroup Inc. Disclosure Fraud through Financial Reports Journal

"Citigroup and Investors Spar Over an Alleged Fraud" - The Wall

Banking and Capital Markets Citigroup Inc. Securities fraud Street Journal

"SEC Files First Credit Default Swap Insider Trading Case" -

www.SEC.gov



Link to SEC Complaint -

Banking and Capital Markets Deutsche Bank AG Insider Trading http://www.sec.gov/litigation/complaints/2009/comp21023.pdf



"Commission Charges Mark T. Turkcan with Fraud" - www.SEC.gov



Link to SEC Complaint -

Banking and Capital Markets First Bank Mortgage Securities fraud http://www.sec.gov/litigation/complaints/2009/comp20882.pdf

Sector Company Scheme(s) Reference

"Montana State Auditor Lindeen Busts Great Falls Company,

National Affiliate In Bait-And-Switch, Securities Fraud Scam" - US

Banking and Capital Markets First Fidelity Financial Group Securities fraud Fed News

Improper Use of Fiduciary Funds "Bank Financial Adviser's Theft Sentence Next Week" - SAPA

Banking and Capital Markets First Rand Bank Wire Fraud (South African Press Association)

"SEC Charges 14 Specialist Firms for Improper Proprietary

Trading" - www.SEC.gov



Improper Fund Trading Arrangements Not Disclosed Link to SEC Administrative Proceedings -

Banking and Capital Markets Goldman Sachs Securities fraud http://www.sec.gov/litigation/admin/2009/34-59505.pdf

"Ex-Goldman Worker Is Arrested --- FBI Alleges Computer

Programmer Stole Codes Related to a Trading System" - The Wall

Banking and Capital Markets Goldman Sachs Misappropriation of Intellectual Property Street Journal



"SEC Charges Five Individuals With Insider Trading In Connection

With Safeco Corp.'s Merger Announcement; Three Defendants

Agree to Settlements Including Permanent Injunctions and

Payment of Disgorgement and Civil Penalties Totaling Over

$417,000" - www.SEC.gov



Link to SEC Complaint -

Banking and Capital Markets Goldman Sachs Insider Trading http://www.sec.gov/litigation/complaints/2009/comp21133-perez.pdf

"Goldman Subpoenaed on Huddles --- Massachusetts Official

Worries Tips Leave Some Clients at a Disadvantage" - The Wall

Banking and Capital Markets Goldman Sachs Conflicts of Interest Street Journal

Banking and Capital Markets HSBC Holdings PLC Commercial Bribery "Former HSBC Executive Sentenced" - The Wall Street Journal

"SEC Charges Wall Street Professionals And Others With Insider

Trading" - www.SEC.gov



Link to SEC Complaint -

Banking and Capital Markets Jefferies Group Inc. Insider Trading http://www.sec.gov/litigation/complaints/2009/comp20884.pdf

"Office Of Financial And Insurance Regulation Announces $480

Million Auction Rate Securities Settlement With JPMorgan Chase" -

Banking and Capital Markets JPMorgan Chase & Co. Disclosure Fraud through Mediums US Fed News

"SEC Charges Two Former Directors Of J.P. Morgan Securities

With Fraud In Connection With Unlawful Payment Scheme To

Obtain Municipal Bond And Swap Business" - www.SEC.gov



Conflicts of Interest Link to SEC Complaint -

Banking and Capital Markets JPMorgan Chase & Co. Payments to Government Officials http://www.sec.gov/litigation/complaints/2009/comp21280.pdf

"SEC Charges Former Employees Of Global Firms In Serial Insider

Trading Scheme" - www.SEC.gov



Link to SEC Complaint -

Banking and Capital Markets Lazard Freres & Co. LLC Insider Trading http://www.sec.gov/litigation/complaints/2009/comp21339.pdf

Related Party Transactions "A Fraud Probe Startles Austria --- Meinl Bank's Namesake

Securities fraud Arrested in $4 Billion Case; a Political Angle?" - The Wall Street

Banking and Capital Markets Meinl Bank AG Undefined - Financial misconduct by management Journal

Sector Company Scheme(s) Reference

"Merrill Men Paid Over $10 Million Subpoenaed" - The Wall Street

Banking and Capital Markets Merrill Lynch Disclosure Fraud through Mediums Journal



Banking and Capital Markets Merrill Lynch Aiding & Abetting "Merrill to Pay $40 Million in Refco Case" - The Wall Street Journal

"SEC Charges Husband Of Former Merrill Lynch Employee And

Two Business Associates With Insider Trading" - www,SEC.gov



Link to SEC Complaint -

Banking and Capital Markets Merrill Lynch Insider Trading http://www.sec.gov/litigation/complaints/2009/comp21079.pdf

"SEC Halts On-Going $68 Million Ponzi Scheme Involving Sale of

Bogus High-Yield CDs Issued by Caribbean-Based Bank and Its

Swiss Affiliate" - www.SEC.gov



Link to SEC Complaint -

Banking and Capital Markets Millennium Bank Securities fraud http://www.sec.gov/litigation/complaints/2009/comp20974.pdf

"M'bishi UFJ Securities employee sells data of 49,000 clients" -

Banking and Capital Markets Mitsubishi UFJ Financial Group Inc. Misappropriation of Intellectual Property Kyodo News

"Ex-M.Stanley China dealmaker under investigation" - Reuters

Banking and Capital Markets Morgan Stanley Payments to Government Officials News

Creation of Fictitious Vendors by an Employee or

Using Shell Companies

Personal purchases "Morgan Stanley Worker Indicted In a Theft Case" - The Wall Street

Banking and Capital Markets Morgan Stanley Theft of Checks Journal

"Morgan Stanley To Pay More Than $7 Million To Resolve FINRA

Charges Relating To Misconduct In Early Retirement Investment

Disclosure Fraud through Mediums Promotion - FINRA Also Bars Broker, Charges Second Broker,

Banking and Capital Markets Morgan Stanley Improper Use of Fiduciary Funds Suspends Supervisor" - Exchange News Direct

"SEC Charges Morgan Stanley and Former Adviser with Misleading

Clients" - www.SEC.gov



SEC Administrative Proceeding -

http://www.sec.gov/litigation/admin/2009/34-60342.pdf

SEC Administrative Proceeding -

Banking and Capital Markets Morgan Stanley Conflicts of Interest http://www.sec.gov/litigation/admin/2009/34-60344-o.pdf

Aiding & Abetting "Swiss Banking Executive and Swiss Lawyer Charged with

Banking and Capital Markets Neue Zuercher Bank Tax Fraud Conspiring to Defraud the United States" - www.USDOJ.gov

"Inquiry Stokes Unease Over Trading Firms That Shape Markets" -

Banking and Capital Markets Optiver Securities fraud The New York Time

"SEC Warns Regions Of Possible Charges" - The Wall Street

Banking and Capital Markets Regions Financial Corp. Undefined - Obtaining revenue or assets by fraud Journal

"SEC Files Settled Civil Action against Regions Bank in Which

Regions Agrees to Pay $1 Million Civil Penalty" - www.SEC.gov



Link to SEC Complaint -

Banking and Capital Markets Regions Financial Corp. Aiding & Abetting http://www.sec.gov/litigation/complaints/2009/comp21215.pdf

"Seymour Pierce Fined Over 3-Year Fraud" - Dow Jones

Banking and Capital Markets Seymour Pierce Wire Fraud International News

Sector Company Scheme(s) Reference

"U.S. Agents Scrutinize Texas Firm" - The New York Times



Link to SEC Complaint -

Banking and Capital Markets Stanford International Bank Securities fraud http://www.sec.gov/litigation/complaints/2009/comp20901.pdf

"Secretary Of State Carnahan Files Civil Action Against Stifel" - US

Banking and Capital Markets Stifel, Nicolaus & Company Disclosure Fraud through Mediums Fed News

Personal purchases "Former Vice-President Of SunTrust Bank Pleads Guilty To Bank

Banking and Capital Markets SunTrust Banks Inc. Theft of Company Checks and Check Tampering Fraud" - States News Service

Banking and Capital Markets Tajikistan Central Bank Related Party Transactions "Tajik Bank Defrauded, Audit Says" - The Wall Street Journal

"Former Senior Vice-President Of Twin City Bank Sentenced To

Banking and Capital Markets Twin City Bank Money Laundering Prison For Bank Fraud, Money Laundering" - US Fed News

"SEC Settles Insider Trading Charges Against Wall Street

Banking and Capital Markets UBS AG Insider Trading Professional And Tippee" - www.SEC.gov

"SEC Charges Wall Street Professionals And Others With Insider

Trading" - www.SEC.gov



Link to SEC Complaint -

Banking and Capital Markets UBS AG Insider Trading http://www.sec.gov/litigation/complaints/2009/comp20884.pdf

"Britain Adds Fine to List Of Problems UBS Faces" - The Wall

Banking and Capital Markets UBS AG Securities fraud Street Journal



Fund Pricing "FINRA Fines Wachovia Units More Than $4.5 Million For Failures

Manipulation of Investment Valuation through Relating to Trust and Mutual Fund Sales; Firm Provides More than

Banking and Capital Markets Wachovia Corp. Improper Classification or Allocation of Investments $5.4 Million in Remediation to Customers" - Business Wire

"Man Charged In Federal Court With Bank Fraud And

Banking and Capital Markets Wachovia Corp. Wire Fraud Embezzlement" - States News Service

"Bishop Woman Pleads Guilty To Embezzling $760,000 From

Banking and Capital Markets Washington Mutual Bank Wire Fraud Washington Mutual Bank" - US Fed News

"Sally Ann Nutting Arraigned And Pleads Guilty In U.S. Federal

Banking and Capital Markets Western Security Bank Theft of Cash Receipts Court" - States News Service

"Commission fines suppliers of calcium carbide and magnesium

based reagents over €61 million for price fixing and market sharing

Chemicals Akzo Nobel NV Antitrust cartel" - www.europa.eu

"Akzo, Ciba and others fined euro173 million for fixing plastic

Chemicals Akzo Nobel NV Antitrust additive prices" - Associated Press Newswires

"Akzo, Ciba and others fined euro173 million for fixing plastic

Chemicals Ciba Antitrust additive prices" - Associated Press Newswires

"Akzo, Ciba and others fined euro173 million for fixing plastic

Chemicals Elementis PLC Antitrust additive prices" - Associated Press Newswires

"Former Accounting Supervisor Of Local Company Indicted For

Chemicals Kaneka Japan Wire Fraud Embezzling Millions From Employer" - US Fed News

"Commission fines suppliers of calcium carbide and magnesium

based reagents over €61 million for price fixing and market sharing

Chemicals Novácke chemické závody Antitrust cartel" - www.europa.eu

"Commission fines suppliers of calcium carbide and magnesium

based reagents over €61 million for price fixing and market sharing

Chemicals SKW Stahl-Metallurgie Antitrust cartel" - www.europa.eu

"Former Detroit Public School Official, Employee Charged With

Detroit Public Schools Education/Not for Profit Falsified Wages or Commissions Fraud" - US Fed News

Sector Company Scheme(s) Reference

"Alta Colleges to Pay U.S. $7 Million to Resolve False Claims Act

Education/Not for Profit Alta Colleges Inc. Fraud Against the Government or Customers Allegations" - www.USDOJ.gov

"Former Bookkeeper Sentenced In Connection With Loss Of

$350,000 From Student Accounts Office At Bridgewater State

Education/Not for Profit Bridgewater State College Wire Fraud College" - States News Service

"Attorney General Cuomo Announces Student Loan Settlement

With Emerson College That Returns $780,000 To Students" -

Education/Not for Profit Emerson College Conflicts of Interest States News Service

Conflicts of Interest "Former Weldon Aide Given Home Detention" - The Washington

Education/Not for Profit International Exchange Group Illegal Political Contributions Post

Personal purchases

Unauthorized Compensation "Ex-kanji body chief may face embezzlement charge" - Daily

Education/Not for Profit Japan Kanji Aptitude Testing Foundation Wire Fraud Yomiuri

"Child abuse nonprofit ripped off in payroll scam involving former

Education/Not for Profit National Children's Alliance Falsified Wages or Commissions employees" - Associated Press Newswires

"Oriental Century: CEO Inflated Sales, Cash" - Dow Jones

Education/Not for Profit Oriental Century Ltd. Undefined - Improper revenue recognition International News

Education/Not for Profit Picower Foundation Aiding & Abetting "Madoff Case Suits Seek $6.1 Billion" - The New York Times

"College Is Beset By Accusations In New Jersey" - The New York

Education/Not for Profit Stevens Institute of Technology Improper Use of Fiduciary Funds Times

Falsified Wages or Commissions "Former Accountant Herron Sentenced To Federal Prison For

Theft of Company Checks and Check Tampering Embezzling $164,000 From Charitable Organization" - US Fed

Education/Not for Profit Traveler's Aid of Metropolitan Atlanta Unauthorized Compensation News

"Nebraska auditor says audit shows deficiencies in university credit-

Education/Not for Profit University of Nebraska Personal purchases card controls" - Associated Press Newswires

West Point (United States Military Creation of fictitious vendors by an employee or using "West Point Employee Charged in Nearly $3 Million Embezzlement

Education/Not for Profit Academy) shell companies Scheme" - www.USDOJ.gov



Chevron Corp. (f/k/a ChevronTexaco "Chevron to Pay U.S. More Than $45 Million to Resolve Allegations

Energy Corp.) Fraud Against the Government or Customers of False Claims for Royalties Underpayment" - www.USDOJ.gov

Conflicts of Interest

Personal purchases

Theft of Checks

Theft of Company Checks and Check Tampering "Former General Manager Admits Embezzling Over $1 Million From

Energy Allied Oil LLC Wire Fraud Local Somerset County Oil, Gas Company" - US Fed News

"EU fines firms for fixing power-equipment prices" - The Wall Street

Energy Areva SA Antitrust Journal Europe

Disclosure Fraud through Mediums

Improper Use of Fiduciary Funds

Money Laundering

Securities fraud "Dallas/Collin County Family Indicted In Oil and Gas Securities

Energy Aspen Exploration Inc. Wire Fraud Fraud Scheme" - States News Service

"SEC Files Settled Insider Trading Charges Against Allen W. Moss"

- www.SEC.gov



Link to SEC Complaint -

Energy Callon Petroleum Co. Insider Trading http://www.sec.gov/litigation/complaints/2009/comp21209.pdf

Sector Company Scheme(s) Reference



"EU Slaps $1.53 Billion Fine on Alleged Gas Cartel --- Case Against

French, German Energy Giants Underlines Effort to Force Open

Energy E.On AG Antitrust Competition; Trying to 'Unbundle' Trade" - The Wall Street Journal

"EU Kroes: Investigating German Gas Co E.ON Ruhrgas" - Dow

Energy E.ON AG Antitrust Jones International News

Recording Fictitious Transactions

Energy El Paso Corp. Wire Fraud "Houston Duo Indicted For Fraud" - States News Service



"EU Slaps $1.53 Billion Fine on Alleged Gas Cartel --- Case Against

French, German Energy Giants Underlines Effort to Force Open

Energy GDF Suez SA Antitrust Competition; Trying to 'Unbundle' Trade" - The Wall Street Journal

"EU Ends Antitrust Case Against GDF Suez; No Fine" - Dow Jones

Energy GDF Suez SA Antitrust International News

"SEC Charges Geotec, Inc. and Three Individuals in Connection

with False Filings and Accounting Improprieties" - www.SEC.gov



Link to SEC Complaint -

Energy Geotec Inc. Disclosure Fraud through Financial Reports http://www.sec.gov/litigation/complaints/2009/comp21116.pdf



"Helmerich & Payne Agrees to Pay $1 Million Penalty to Resolve

Energy Helmerich & Payne Inc. Payments to Government Officials Allegations of Foreign Bribery in South America" - www.USDOJ.gov

Disclosure Fraud through Mediums

Money Laundering

Securities fraud "Former Owner Of Oil-And-Gas Company Indicted In Multi-Million-

Energy Mid America Energy Inc. Wire Fraud Dollar Investment Scheme" - States News Service

"SEC Charges Two Former Finance Executives Of Newpark

Resources, Inc. And Principal Of Key Newpark Vendor In

Manipulation of Related Party Receivables Fraudulent Accounting Scheme" - www.SEC.gov

Misappropriation of Inventory

Sham Transactions - Related Party or Trial / Link to SEC Complaint -

Energy Newpark Resource Inc. Evaluation Products and Other http://www.sec.gov/litigation/complaints/2009/comp21137.pdf

"SEC Charges Former Officer Of Pride International With Violating

The Foreign Corrupt Practices Act" - www.SEC.gov



Link to SEC Complaint -

Energy Pride International Inc. Payments to Government Officials http://www.sec.gov/litigation/complaints/2009/comp21335.pdf

Energy Regal Petroleum PLC Disclosure Fraud through Mediums "Regal Hit With Fine Over Oil Claims" - The Wall Street Journal

Creation of fictitious vendors by an employee or using "Former Shell Oil Executive Sentenced To 18 Months'

shell companies Imprisonment For Income Tax Evasion And Mail Fraud" - Former

Tax Fraud Shell Oil Executive Sentenced To 18 Months' Imprisonment For

Energy Royal Dutch Shell PLC Wire Fraud Income Tax Evasion And Mail Fraud

Manipulation of Related Party Receivables

Energy SRM International Inc. Wire Fraud "Former Loan Broker Pleads Guilty" - States News Service

Disclosure Fraud through Mediums "Oil And Gas Geologist Pleads Guilty To Role In Million Dollar

Energy Target Oil and Gas Inc. Wire Fraud Fraud Conspiracy" - US Fed News

Sector Company Scheme(s) Reference

"Securities and Exchange Commission v. Robert L. Hollier and

Wayne A. Dupuis, Civil Action No. 6:09-cv-00928 (W.D. La. June 8,

2009)" - www.SEC.gov



Link to SEC Complaint -

Energy Warrior Energy Services Corp. Insider Trading http://www.sec.gov/litigation/complaints/2009/comp21072.pdf



Expense Report Schemes "Energy Dept.: SC's Savannah River Site contractor whitewashed

Energy Washington Savannah River Company Fraud Against the Government or Customers audit to justify expenses in '07" - Associated Press Newswires

"EU fines firms for fixing power-equipment prices" - The Wall Street

Engineering & Construction ABB Ltd. Antitrust Journal Europe

"EU fines firms for fixing power-equipment prices" - The Wall Street

Engineering & Construction Alstom SA Antitrust Journal Europe

Disbursement of company funds including the

issuance of false credits or refunds or rebates and "U.S. Recovers $19 Million from AMEC Construction Management

bribes to legitimate vendors for which the employee to Settle Litigation Regarding Fraud, False Claims, Kickbacks & Re-

receives a kickback Procurement Costs on Federal Construction Contracts" -

Engineering & Construction AMEC Construction Management Inc. Fraud Against the Government or Customers www.USDOJ.gov

"United States Settles False Claims Act Allegations Against

Engineering & Construction Beazer Homes USA Inc. Fraud Against the Government or Customers National Home Builder and Mortgage Lender" - www.USDOJ.gov

"Beazer CEO could face government 'claw back' of incentive

compensation; SEC urges civil action" - Associated Press

Engineering & Construction Beazer Homes USA Inc. Unauthorized Compensation Newswires

Commercial Bribery "Department of Justice Seeks to Recover Approximately $3 Million

Money Laundering in Illegal Proceeds from Foreign Bribe Payments" -

Engineering & Construction China Harbor Engineering Company Ltd. Payments to Government Officials www.USDOJ.gov

Conflicts of Interest

Related Party Transactions "Construction Project Manager Pleads Guilty To Mail Fraud And

Engineering & Construction CJL Contractors LLC Wire Fraud Money Laundering" - States News Service

Commercial Bribery "Government Contractor Sentenced to 30 Months in Prison on

Engineering & Construction Daniel Construction Fraud Against the Government or Customers Bribery Charges" - www.USDOJ.gov

"Cleveland Contractor Charged With Bribing Public Officials" - US

Engineering & Construction DAS Construction Company Illegal Political Contributions Fed News

"SEC Charges KBR, Inc. with Foreign Bribery; Charges Halliburton

Co. and KBR, Inc. with Related Accounting Violations —

Companies to Pay Disgorgement of $177 Million; KBR Subsidiary

to Pay Criminal Fines of $402 Million; Total Payments to be $579

Million" - www.SEC.gov



Link to SEC Complaint -

Engineering & Construction Halliburton Co. Payments to Government Officials http://www.sec.gov/litigation/complaints/2009/comp20897.pdf

"SEC Charges Hurricane Restoration Company and Executives In

Disclosure Fraud through Mediums Post-Katrina Accounting Fraud; Four Individuals Settle" -

Insider Trading www.SEC.gov

Recording Fictitious Transactions

Related Party Transactions Link to SEC Complaint -

Engineering & Construction Home Solutions of America Inc. Worker's Compensation Fraud http://www.sec.gov/litigation/complaints/2009/comp21314.pdf

Sector Company Scheme(s) Reference

Fraud Against the Government or Customers

Misappropriation of Fixed Assets

Over-billing schemes "$1 Million Theft Charges at Troubled Demolition Project " - The

Engineering & Construction John Galt Corp. Personal purchases New York Times

Engineering & Construction Kaz Paving Company Wire Fraud "Paving Company Charged In Wire Fraud" - US Fed News

"Former Military Contractor Sentenced for Participating in Scheme

to Steal Large Quantities of Fuel from U.S. Army in Afghanistan" -

Engineering & Construction KBR Inc. (aka Kellogg, Brown & Root Inc.) Commercial Bribery www.USDOJ.gov

Falsified Wages or Commissions

Theft of Checks "Judy Lyon Hammack Pleads Guilty In U.S. Federal Court" - US

Engineering & Construction Nielsen Masonry Theft of Company Checks and Check Tampering Fed News

"Virginia Resident Pleads Guilty to Bribing Panamanian Officials for

Engineering & Construction Ports Engineering Consultants Corp. Payments to Government Officials Maritime Contract" - www.USDOJ.gov

Money Laundering "Bribery suspect's family arrested in Greece" - Associated Press

Engineering & Construction Siemens AG Payments to Government Officials Newswires

Creation of fictitious vendors by an employee or using

shell companies

Money Laundering "Chief Financial Officer Sentenced To Federal Prison" - US Fed

Engineering & Construction Tidewater Contractors Inc. Wire Fraud News

"SEC Files Settled Enforcement Action against Three Former

Managers at Cablevision Systems Corporation in Connection with

Improper Recognition of Expenses" - www.SEC.gov



Link to SEC Complaint -

Entertainment and Media Cablevision Systems Corp. Recording Expenses as Prepaid Expenses http://www.sec.gov/litigation/complaints/2009/comp20862.pdf

Disbursement of company funds including the

issuance of false credits or refunds or rebates and

bribes to legitimate vendors for which the employee "Burbank Man Sentenced To Eight Years In Federal Prison For

receives a kickback Laundering Proceeds Related To Health Care Fraud" - US Fed

Entertainment and Media Contact Weekly Money Laundering News

"Former Controller Charged in $2.6 Million Theft" - Connecticut

Entertainment and Media Expand International of America Wire Fraud Post (MCT)

Failure to Pay Taxes "Former Chief Financial Officer Sentenced For Tax Evasion" - US

Entertainment and Media Florida Design Inc. Theft of Company Checks and Check Tampering Fed News

"Ex-bookkeeper in Eugene accused of stealing $1.5M" - Associated

Entertainment and Media IP/Koke Printing Company Theft of Company Checks and Check Tampering Press Newswires



"Chicago Advertising Firm Pays United States $15.5 Million to

Entertainment and Media Leo Burnett Company Fraud Against the Government or Customers Settle Overbilling Allegations on Army Contract" - www.USDOj.gov

"Thomson Reuters Faces An EU Probe Of Data Codes" - The Wall

Entertainment and Media Thomson Reuters Corp. Antitrust Street Journal

Money Laundering

Over-billing schemes

Related Party Transactions "Former USA Drug Vice President And Two Relatives Indicted On

Entertainment and Media USA Drug Wire Fraud Mail Fraud And Money Laundering Charges" - State News Service

Sector Company Scheme(s) Reference



"SEC Files Settled Charges Against Avery Dennison Corporation

For Violating The Books And Records And Internal Controls

Provisions Of The Foreign Corrupt Practices Act" - www.SEC.gov



Link to SEC Complaint -

Forest and Paper Avery Dennison Corp. Payments to Government Officials http://www.sec.gov/litigation/complaints/2009/comp21156.pdf

Disclosure Fraud through Mediums "Securities and Exchange Commission Charges Forest Resources

Forest and Paper Forest Resources Management Corp. Securities fraud Management Corp. with Fraud" - www.SEC.gov

Failure to Pay Taxes

Personal purchases "Former Chief Financial Officer Sentenced To Eight Years In

Theft of Checks Federal Prison For Multi-Million Dollar Embezzlement" - States

Forest and Paper Marian Gardens Tree Farm Wire Fraud News Service

"Former Chief Financial Officer Of Local Museum Indicted,

Arraigned In Connection With Allegedly Stealing Over $1.3 Million

Fruitlands Museum Education/Not for Profit Personal purchases From Former Employer" - States News Service

"Former Military Official Pleads Guilty to Participating in Bribery

Conspiracy Involving $206 Million Telecommunications Contract in

Government Army and Air Force Exchange Service Commercial Bribery Korea" - www.USDOJ.gov

Conflicts of Interest

Failure to Pay Taxes "Former Bureau Of Land Management Employee Indicted For

Government Bureau Of Land Management Wire Fraud Public Corruption" - US Fed News

Fraud Against the Government or Customers "Ex-SC official charged with embezzling millions" - Associated

Government Department of Social Services Wire Fraud Press Newswires

Conflicts of Interest

Fraud Against the Government or Customers "Veterans Affairs Official to Plead Guilty to Conspiracy and Wire

Government Department of Veterans Affairs Wire Fraud Fraud" - www.USDOJ.gov



"Former Employee of the Export-Import Bank of the United States

Government Export-Import Bank Payments to Government Officials Charged with Corruption and Tax Violations" - www.USDOJ.gov

Creation of Fictitious Vendors by an Employee or

Using Shell Companies "Former Federal Employee Pleads Guilty To Embezzling $600,000" -

Government General Services Administration Recording False Refunds US Fed News

Falsified Sales or Hours "Former HANO Chief Financial Officer Pleads Guilty To $900,000

Government Housing Authority of New Orleans Fictitious Employees Theft" - US Fed News

"Former Baltimore Mta Employee Pleads Guilty To Stealing

Government Maryland Transit Administration Wire Fraud $400,000 From Bus Fare Boxes" - States News Service

"NASA Scientist Pleads Guilty To Participating In Award Of

Government NASA Conflicts of Interest Contracts To His Wife" - Department of Justice Documents

National Archives and Records "Former National Archives Employee Pleads Guilty to Conflict of

Government Administration Conflicts of Interest Interest" - www.USDOJ.gov

Prince William Office of Information "Alleged Scam Gets 3 Fired in Pr. William; $9 Million in Contracts

Government Technology Antitrust Probed; FBI Involved" - The Washington Post

Government Securities and Exchange Commission Insider Trading "Insider Trading Probe at SEC" - The Wall Street Journal

"Brown Charges State Bar Employee With Embezzlement, Filing

Government State Bar of California Theft of Checks False Tax Returns" - US Fed News

"Former U.S. Forest Service Employee Sentenced To 18 Months In

Prison For Defrauding Agency Of $282,134 In Overtime Claims" -

Government United States Forest Service Falsified Wages or Commissions States News Service

Sector Company Scheme(s) Reference

"Charges Filed Against Wellcare Health Plans, Inc.; Wellcare

Enters Into Deferred Prosecution Agreement, Agrees To Pay $80

Healthcare Payers Wellcare Health Plans Inc. Fraud Against the Government or Customers Million In Restitution And Forfeiture" - States News Service

Fraud Against the Government or Customers "Sisters Who Operated Fraudulent Medicare And Medicaid

Healthcare Providers AA Better Medical Supply Money Laundering Companies Sentenced To Prison"- States News Service

Fraud Against the Government or Customers "Brown Arrests Former Healthcare Clinic Manager For $2.2 Million

Healthcare Providers Alpine Healthcare Clinic Personal purchases Medi-Cal Rip-Off" - States News Service

"Trial set for Neb. executive accused of stealing from company's

Healthcare Providers AMS Healthcare Services Inc. Wire Fraud 401(k) plans" - Associated Press Newswires

"Former Assisted Living Facility Owner Sentenced For Theft From

Healthcare Providers C&J Peaceful Living Assisted Living Facility Theft of Checks Elderly Resident" - US Fed News

Fraud Against the Government or Customers "Detroit-Area Rehabilition Facility Executive Pleads Guilty To $18.2

Healthcare Providers Continental Rehab Services Inc, Money Laundering Million Medicare Fraud Scheme" - www.USDOJ.gov

Fraud Against the Government or Customers "Iowa hospital pays $4.5 million to settle claims of fraudulent

Healthcare Providers Covenant Medical Center Unauthorized Compensation Medicare payments to doctors" - Associated Press Newswires

Disbursement of company funds including the

issuance of false credits or refunds or rebates and "Harborside Healthcare to Pay U.S. $1.375 Million to Resolve

bribes to legitimate vendors for which the employee Allegations of Kickbacks and Sham Durable Medical Services" -

Healthcare Providers Harborside Healthcare receives a kickback www.USDOJ.gov

HCA Inc. (aka Hospital Corporation of "SEC Probing Biggest Hospital Company; Nursing Shifts Examined

Healthcare Providers America) Falsified Sales or Hours in HCA's London Unit" - The Washington Post

"Minnesota Hospitals to Pay U.S. $2.28 Million to Settle False

Healthcare Providers HealthEast Care System Fraud Against the Government or Customers Claims Act Allegations" - www.USDOJ.gov

"Department Of Justice To Intervene In Whistleblower Case" - US

Healthcare Providers Hospice Home Care Inc. Fraud Against the Government or Customers Fed News

"Hospital Employee Sentenced For Stealing Patient Information For

Healthcare Providers Johns Hopkins Medicine Misappropriation of Intellectual Property Fraud Scheme" - US Fed News

"Oregon Hospice Pays U.S. $1.83 Million to Settle False Claims Act

Healthcare Providers Kaiser Foundation Hospitals Fraud Against the Government or Customers Liability" - www.USDOJ.gov

Aiding & Abetting

Disbursement of company funds including the

issuance of false credits or refunds or rebates and

bribes to legitimate vendors for which the employee "Los Angeles' Kerlan Jobe Orthopaedic Clinic Pays $3 Million To

Healthcare Providers Kerlan Jobe Orthopaedic Clinic receives a kickback Settle Kickback Allegations" - www.USDOJ.gov

Fraud Against the Government or Customers

Money Laundering "Desoto Doctor, His Wife And Three Companies Are Sentenced" -

Healthcare Providers Missouri Physician Home Services Inc. Related Party Transactions States News Service



Our Lady of Lourdes Health Care Services "Parent Company of Two New Jersey Hospitals to Pay U.S. $7.95

Healthcare Providers Inc. Fraud Against the Government or Customers Million to Settle False Claims Act Allegations" - www.USDOJ.gov

"Pediatrix Medical Group Settles Charges of Stock Option

Backdating" - www.SEC.gov



Link to SEC Complaint -

Healthcare Providers Pediatrix Medical Group Inc. Backdating of Options http://www.sec.gov/litigation/complaints/2009/comp20927.pdf

Creation of fictitious vendors by an employee or using

shell companies "Former Hospital Administrator Pleads Guilty To Defrauding

Healthcare Providers Queen’s Medical Center Wire Fraud Hospital" - States News Service

Sector Company Scheme(s) Reference

"Texas-Based Regency Nursing and Rehabilitation Centers to Pay

Regency Nursing and Rehabilitation U.S. $4 Million to Resolve False Claims Act Allegations" -

Healthcare Providers Centers Inc. Fraud Against the Government or Customers www.USDOJ.gov

"USVI judge tightens bail conditions for ex-CEO" - Associated

Healthcare Providers Schneider Regional Medical Center Unauthorized Compensation Press Newswires

"Alabama-Based Hospice Company Pays U.S. $24.7 Million to

Healthcare Providers SouthernCare Inc. Fraud Against the Government or Customers Settle Health Care Fraud Claims" - www.USDOJ.gov

"Oklahoma Hospital Group Pays U.S. $13 Million to Settle False

Healthcare Providers St. John Health System Fraud Against the Government or Customers Claims Act Allegations" - www.USDOJ.gov

Business Expenses Fraud "Securities and Exchange Commission v. Jerry F. Wells, Jr., Civil

Disclosure Fraud through Financial Reports Action No. 3:09-CV-01792-MJP (D. S.C. July 6, 2009)" -

Improper Capitalization of Expenses as Costs of Fixed www.SEC.gov

Assets

Personal purchases Link to SEC Complaint -

Healthcare Providers UCI Medical Affiliates Inc. Theft of Company Checks and Check Tampering http://www.sec.gov/litigation/complaints/2009/comp21119.pdf

Fraud Against the Government or Customers "Texas Hospital Group Pays U.S. $27.5 Million To Settle False

Healthcare Providers Universal Health Services Inc. Improper Fund Trading Arrangements Not Disclosed Claims Act Allegations" - www.USDOJ.gov

"Sen. Grassley investigating surgeon who Army says wrote bogus

Healthcare Providers Walter Reed Medical Center Conflicts of Interest study of Medtronic graft" - Associated Press Newswires

"SEC Charges California-Based Hedge Fund Manager For

Operating Ponzi-Like Scheme" - www.SEC.gov



Link to SEC Complaint -

Hedge Fund Advanced Money Management Inc. Securities fraud http://www.sec.gov/litigation/complaints/2009/comp21101.pdf

"SEC Charges Silicon Valley Hedge Fund Manager With Multi-

Million Dollar Offering Fraud" - www.SEC.gov

Disclosure Fraud through Financial Reports

Improper Use of Fiduciary Funds Link to SEC Complaint -

Hedge Fund Asenqua Inc. Securities fraud http://www.sec.gov/litigation/complaints/2009/comp20962.pdf

"U.K. Investigates Hedge-Fund Group --- Move Underscores

Dynamic Decisions Growth Premium Serious Fraud Office's Growing Interest in Investment Industry" -

Hedge Fund Master Fund Ltd. Securities fraud The Wall Street Journal

"CFTC Sanctions Hedge Fund EMF Financial Products, $4 Million

To Settle Cftc Charges That EMF Made False Statements

Concerning Its Market Positions To Chicago Board Of Trade " - US

Hedge Fund EMF Financial Products LLC Disclosure Fraud through Mediums Fed News

"SEC Charges Hedge Fund Managers Grant Ivan Grieve, Finvest

Asset Management, LLC, and Finvest Fund Management, LLC with

Securities Fraud" - www.SEC.gov

Disclosure Fraud through Financial Reports

Disclosure Fraud through Mediums Link to SEC Complaint -

Hedge Fund Finvest Asset Management LLC Securities fraud http://www.sec.gov/litigation/complaints/2009/comp20893.pdf

Aiding & Abetting

Conflicts of Interest

Hedge Fund Gabriel Capital Corp. Disclosure Fraud through Mediums "Financier Charged In Madoff Fraud" - The Wall Street Journal

Sector Company Scheme(s) Reference

"SEC Charges Billionaire Hedge Fund Manager Raj Rajaratnam

with Insider Trading" - www.SEC.gov



Link to SEC Complaint -

http://www.sec.gov/litigation/complaints/2009/comp21255.pdf



Link to Department of Justice Complaint -

http://www.usdoj.gov/usao/nys/hedgefund/rajaratnamrajetalcomplai

nt.pdf



Link to Department of Justice Complaint -

Galleon Group (aka Galleon Management http://www.usdoj.gov/usao/nys/hedgefund/chiesidanielleetalcomplai

Hedge Fund LP) Insider Trading nt.pdf

Hedge Fund Harley International Aiding & Abetting "Madoff Case Suits Seek $6.1 Billion" - The New York Times

Aiding & Abetting

Conflicts of Interest "SEC Charges Former State Political Party Leader and Hedge Fund

Disbursement of company funds including the Manager in Kickback Scheme Involving New York Pension Fund" -

issuance of false credits or refunds or rebates and www.SEC.gov

bribes to legitimate vendors for which the employee

receives a kickback Link to SEC Complaint -

Hedge Fund HFV Management LP Securities fraud http://www.sec.gov/litigation/complaints/2009/comp21001.pdf

"SEC Charges Seven Church Leaders in Fraudulent Investment

Scheme that Targeted Parishioners" - www.SEC.gov



Disclosure Fraud through Mediums Link to SEC Complaint -

Hedge Fund Jadis Capital Inc. Securities fraud http://www.sec.gov/litigation/complaints/2009/comp20998.pdf

"Securities and Exchange Commission Charges Hedge Fund

Employees and Brokers with Bribery Scheme" - www.SEC.gov



Commercial Bribery Link to SEC Complaint -

Hedge Fund JLF Asset Management LLC Conflicts of Interest http://www.sec.gov/litigation/complaints/2009/comp20948.pdf

"SEC Freezes Assets Of Illinois-Based Hedge Fund Manager Who

Was $2 Billion Feeder To Ponzi Scheme" - www.SEC.gov

Aiding & Abetting

Round-trip Transactions Link to SEC Complaint -

Hedge Fund Lancelot Investment Management LLC Securities fraud http://www.sec.gov/litigation/complaints/2009/comp21124.pdf

"Former Head Securities Trader for Lancer Group Hedge Funds

Securities fraud Pleads Guilty to Conspiracy to Commit Mail, Wire and Securities

Hedge Fund Lancer Group Wire Fraud Fraud" - www.USDOJ.gov

"SEC Files First Credit Default Swap Insider Trading Case" -

Hedge Fund Millennium Partners LP Insider Trading www.SEC.gov



"Hedge Fund Manager and New Castle, LLC Employee Indicted in

Galleon Insider Trading Case" - PR Newswire



Insider Trading Link to Indictment - http://newsroom.law360.com/articlefiles/139643-

Hedge Fund New Castle Funds LLC Securities fraud Rajaratnam,_Raj,_and_Chiesi,_Danielle_Indictment.pdf

"Hedge-Fund Manager Investigated For Fraud" - The Wall Street

Hedge Fund NIR Group Securities fraud Journal

Sector Company Scheme(s) Reference

"SEC Obtains Emergency Asset Freeze To Halt $30 Million "Fund

Of Funds" Investment Scheme" - www.SEC.gov



Disclosure Fraud through Mediums Link to SEC Complaint -

Hedge Fund North Hills Management LLC Securities fraud http://www.sec.gov/litigation/complaints/2009/comp20913.pdf

"SEC Halts On-Going Multi-Million Dollar Ponzi Scheme and Affinity

Fraud Involving Investments in a Canadian-Based Hedge Fun" -

www.SEC.gov



Link to SEC Complaint -

Hedge Fund Oversea Chinese Fund Limited Partnership Securities fraud http://www.sec.gov/litigation/complaints/2009/comp20988.pdf

"SEC Obtains Emergency Relief in Minnesota Hedge Fund Fraud

Case" - www.SEC.gov



Link to SEC Complaint -

Hedge Fund Paramount Partner LP Disclosure Fraud through Financial Reports http://www.sec.gov/litigation/complaints/2009/comp20907.pdf

"SEC Reopens Probe Of Trading at Pequot" - The Wall Street

Hedge Fund Pequot Capital Management Inc. Insider Trading Journal

"SEC Charges Perry Corp. With Disclosure Violations in Vote

Buying Scheme" - www.SEC.gov



Link to SEC Administrative Proceedings -

Hedge Fund Perry Capital (aka Perry Corp.) Disclosure Fraud through Mediums http://www.sec.gov/litigation/admin/2009/34-60351.pdf



"SEC Halts On-Going Multi-Million Dollar Fraud Involving

Investments in a Connecticut-Based Hedge Fund" - www.SEC.gov



Link to SEC Complaint -

Hedge Fund Ponta Negra Group LLC Disclosure Fraud through Financial Reports http://www.sec.gov/litigation/complaints/2009/comp21012.pdf

"SEC Halts Beverly Hills Hedge Fund Fraud" - www.SEC.gov



Link to SEC Complaint -

Hedge Fund Ruderman Capital Management LLC Securities fraud http://www.sec.gov/litigation/complaints/2009/comp21017.pdf

"Probe Widening in Galleon Case; Prosecutors Subpoena Hedge-

Fund Manager Grodin; Ties to a Witness" - The Wall Street Journal

Hedge Fund SAC Capital Advisors LP Insider Trading Online



"Securities and Exchange Commission v. Arthur Nadel, et al.,(U.S.

District Court for the Middle District of Florida, Civil Action No. 8:09-

CV-00087-RAL-TBM filed January 21, 2009)" - www.SEC.gov



Link to SEC Complaint -

Hedge Fund Scoop Management Inc. Disclosure Fraud through Financial Reports http://www.sec.gov/litigation/complaints/2009/comp20858.pdf

"Two arrested in dawn raids linked to failed hedge fund: SFO looks

Improper Investment Valuation into deals done by Weavering Capital: Investigation centres on

Hedge Fund Weavering Capital Ltd. Related Party Transactions interest rate swaps" - The Guardian

"Former Accounting Manager For Historic Savannah Foundation

Historic Savannah Foundation Education/Not for Profit Theft of Checks Pleads Guilty To Fraud" - US Fed News

Sector Company Scheme(s) Reference

"Former Marriott Director Of Finance Charged With Wire Fraud

Hospitality & Leisure Marriott International Inc. Wire Fraud Involving Two-Million-Dollar Theft" - US Fed News

"SEC Charges Two Individuals With Illegal Insider Trading in

Hospitality & Leisure Shuffle Master Inc. Insider Trading Advance of Negative News" - www.SEC.gov

"Dallas Restaurant Owner Sentenced To 14 Months In Federal

Prison On Fraud And False Statement Conviction" - States News

Hospitality & Leisure Taqueria El Paisano Failure to Pay Taxes Service

"SEC Charges West Marine With Falsifying Its Financials" -

www.SEC.gov



Capitalization of Operating Expenses (as Assets or Link to SEC Complaint -

Hospitality & Leisure West Marine Inc. Contra Liabilities) http://www.sec.gov/litigation/complaints/2009/comp21150.pdf

"SEC Files Settled Insider Trading Action Against a Former ACR

Group, Inc. Employee" - www.SEC.gov



Link to SEC Complaint -

Industrial Products ACR Group Inc. Insider Trading http://www.sec.gov/litigation/complaints/2009/comp20953.pdf

"SEC Files Settled Books and Records and Internal Controls

Charges Against AGCO Corporation For Improper Payments to Iraq

Under the U.N. Oil for Food Program — AGCO Agrees to Pay Over

Disbursement of company funds including the $18.3 Million in Disgorgement, Interest, and Penalties" -

issuance of false credits or refunds or rebates and www.SEC.gov

bribes to legitimate vendors for which the employee

receives a kickback Link to SEC Complaint -

Industrial Products AGCO Corporation Payments to Government Officials http://www.sec.gov/litigation/complaints/2009/comp21229.pdf

"2nd O.C. exec admits bribing foreign officials; Ex-finance director

of valve maker Control Components had been accused of handing

Industrial Products Control Components Inc. Payments to Government Officials out $600,000 to clients" - Los Angeles Times

Antitrust

Disbursement of company funds including the

issuance of false credits or refunds or rebates and

bribes to legitimate vendors for which the employee

receives a kickback "N.J. Industrial Pipes Supply Company and Its Co-Owner Plead

Industrial Products National Industrial Supply LLC Fraud Against the Government or Customers Guilty to Fraud at Two N.J. Superfund Sites" - www.USDOJ.gov

"Morgan Hill Man Sentenced For Possession Of Stolen Trade

Industrial Products Phillips Lumileds Light Co. Misappropriation of Intellectual Property Secrets" - States News Service



"PowerCold Corporation and Its Executives Francis L. Simola,

Joseph C. Cahill and Grayling R. Hofer Agree To Settle SEC

Actions Charging Them With Fraudulent Revenue Recognition;

Relief Includes Deregistration, Officer-and-Director Bars, Penalties,

and a Bar From Practicing Before the Commission" - www.SEC.gov



Link to SEC Complaint -

Industrial Products PowerCold Corp. Recording Fictitious Transactions http://www.sec.gov/litigation/complaints/2009/comp20945.pdf

Sector Company Scheme(s) Reference

"SEC Charges Two Former Finance Executives Of Newpark

Resources, Inc. And Principal Of Key Newpark Vendor In

Aiding & Abetting Fraudulent Accounting Scheme" - www.SEC.gov

Recording Fictitious Transactions

Sham Transactions - Related Party or Trial / Link to SEC Complaint -

Industrial Products Quality Mat Company Evaluation Products and Other http://www.sec.gov/litigation/complaints/2009/comp21137.pdf

"Subsidiaries of Swedish Company, Trelleborg AB, Agree to Plead

Guilty and Pay $11 Million in Criminal Fines; Virginia Harbor

Services Inc. of Clearbrook, Va., and Trelleborg Industrie S.A.S. of

Industrial Products Trelleborg AB Antitrust France Agree to Plead Guilty" - www.USDOJ.gov

Antitrust

Fraud Against the Government or Customers "Illinois Refuse Container Repair Company Executives Indicted in

Industrial Products Urban Services of America Inc. Wire Fraud Conspiracy to Defraud the City of Chicago" - www.USDOJ.gov

"Policyholders' data leaked likely by outsource employees: Alico" -

Insurance Alico Japan Misappropriation of Intellectual Property Kyodo News

"SEC Charges Bancinsurance Corporation and its Senior Executive

Fraudulent Estimates of Inadequate Reserves or with Securities Fraud" - www.SEC.gov

Failure to Adequately Recognize Bad Debts or

Impairment of Receivables Link to SEC Complaint -

Insurance Bancinsurance Corp. Securities fraud http://www.sec.gov/litigation/complaints/2009/comp21300.pdf



Antitrust "Attorney General Martha Coakley Reaches $239,011 Settlement

Insurance Chubb Corp. Conflicts of Interest With Chubb Insurance Company" - States News Service

Disclosure Fraud through Financial Reports

Disclosure Fraud through Mediums "Former Executives Indicted On Charges Of Conspiracy, Securities

Insurance Conversion Solutions Holdings Corp. Securities fraud Fraud Related To Artificial Stock Inflation" - US Fed News



"Insurance Commissioner Poizner Announces Conviction Of Porter

Insurance EZ Discount Insurance Services Inc. Improper Use of Fiduciary Funds Ranch Man On Felony Theft, Forgery Charges" - US Fed News

"Former Director Of Fidelity National Financial Settles SEC Insider

Insurance Fidelity National Financial Inc. Insider Trading Trading Case" - www.SEC.gov

Money Laundering "Woman pleads guilty to Genworth Financial thefts" - The News &

Insurance Genworth Financial Inc. Wire Fraud Advance (MCT)

"Federal jury convicts Alabama insurance executive Goff of

Insurance Goff Group Wire Fraud embezzling millions of dollars" - Associated Press Newswires

Check Kiting "Owners Of Guaranty Title Indicted For $2.6 Million Bank Fraud,

Money Laundering Wire Fraud, Money Laundering Conspiracies" - States News

Insurance Guaranty Title and Closing Company Wire Fraud Service



"SEC Charges Five Individuals With Insider Trading In Connection

With Safeco Corp.'s Merger Announcement; Three Defendants

Agree to Settlements Including Permanent Injunctions and

Payment of Disgorgement and Civil Penalties Totaling Over

$417,000" - www.SEC.gov



Link to SEC Complaint -

Insurance Hartford Financial Services Group Inc. Insider Trading http://www.sec.gov/litigation/complaints/2009/comp21133-talbot.pdf

Sector Company Scheme(s) Reference

"Attorney General Coakley's Office Sues Kilgore Insurance Agency

For Charging Undisclosed Fees Misrepresenting Premiums" - US

Insurance Kilgore Insurance Agency Falsified Wages or Commissions Fed News

"Former Swisslife CFO accused of embezzlement" - Associated

Insurance Swiss Life Holding AG Securities fraud Press Newswires



"Attorney General Mccollum Presents Over $350,000 In Settlement

Insurance Willis Group Holdings Inc. Unauthorized Compensation Funds To Central Florida Public Entities" - US Fed News

Money Laundering

Securities fraud "Omaha man indicted on 21 federal fraud charges" - Associated

Investment Management 21st Century Financial Group Wire Fraud Press Newswires

"SEC Halts Texas Financial Advisor's Fraudulent Scheme" -

www.SEC.gov



Link to SEC Complaint -

Investment Management 2Randall Consulting Group LLC Securities fraud http://www.sec.gov/litigation/complaints/2009/comp21173.pdf

"SEC Halts Multi-Million Dollar Fraud Conducted By Philadelphia-

Area Investment Adviser" - www.SEC.gov



Link to SEC Complaint -

Investment Management Acorn Capital Management LLC Securities fraud http://www.sec.gov/litigation/complaints/2009/comp21006.pdf

"SEC Charges New York-Based Investment Adviser for Stealing

Client Funds" - www.SEC.gov



Link to SEC Complaint -

Investment Management AFW Wealth Advisors Improper Use of Fiduciary Funds http://www.sec.gov/litigation/complaints/2009/comp21078.pdf

"Long Island Investment Firm Owner Charged With Fraud" - Dow

Investment Management Agape World Inc. Wire Fraud Jones News Service

"SEC Charges Ameriprise in Fraudulent Scheme to Obtain

Undisclosed Compensation" - www.SEC.gov



Ameriprise Financial Services, Inc. (aka Conflicts of Interest Link to SEC Administrative Proceedings -

Investment Management American Express Financial Advisors Inc.) Unauthorized Compensation http://www.sec.gov/litigation/admin/2009/33-9051.pdf



Ameriprise Financial Services, Inc. (aka

Investment Management American Express Financial Advisors Inc.) Wire Fraud "Cape man accused in $350,000 swindle" - Cape Cod Times (MCT)



"Securities and Exchange Commission v. Aura Financial Services,

Inc., Ronald E. Hardy, Jr., Peter C. Dunne, Qais R. Bhavnagari,

Dipin Malla, Sandeep Singh, and Raymond Rapaglia, Civil Action

No. 09-21592-CV-Moreno (S.D.Fl. June 11, 2009)" - www.SEC.gov



Improper Use of Fiduciary Funds Link to SEC Complaint -

Investment Management Aura Financial Services Inc. Securities fraud http://www.sec.gov/litigation/complaints/2009/comp21081.pdf

Sector Company Scheme(s) Reference





"SEC Sues 6 Specialist Firms For Unlawful Proprietary Trading On

The Chicago Stock Exchange; Firms Agree To Pay More Than $42

Million In Disgorgement And Civil Penalties" - www.SEC.gov



Improper Fund Trading Arrangements Not Disclosed Link to SEC Complaint -

Investment Management Automated Trading Desk Specialists LLC Securities fraud http://www.sec.gov/litigation/complaints/2009/comp20922-atds.pdf

Improper Use of Fiduciary Funds

Securities fraud "Former Investment Broker Pleads Guilty To Defrauding Clients,

Investment Management Barton Asset Management LLC Wire Fraud Including Elderly Alzheimer's Patient" - US Fed News



Fictitious Investments "Thow arrest just a start, victim says; Bilked investors relieved

Investment Management Berkshire Investment Group Securities fraud manhunt is over; now they want justice" - Victoria Times Colonist

"Securities and Exchange Commission v. Billion Coupons, Inc. (aka

Billion Coupons Investment) and Marvin R. Cooper, Civil Action No.

CV 09-00068 JMS LEK (D. Haw.)" - www.SEC.gov



Link to SEC Complaint -

Investment Management Billion Coupons Inc. Securities fraud http://www.sec.gov/litigation/complaints/2009/comp20906.pdf

"SEC Charges Wall Street Professionals And Others With Insider

Trading" - www.SEC.gov



Link to SEC Complaint -

Investment Management Blackstone Advisory Services LP Insider Trading http://www.sec.gov/litigation/complaints/2009/comp20884.pdf

"Connecticut Investor Found Guilty in Massive Scheme to Bribe

Senior Government Officials in the Republic of Azerbaijan" -

Investment Management Bluepoint International Ltd. Payments to Government Officials www.USDOJ.gov

"SEC Charges Ezra C. Levy, Former CFO Of Investment Advisory

Firm, With Fraud And Seeks Order Freezing His Assets" -

Investment Management Boston Provident LP Securities fraud www.SEC,gov

"SEC Charges 14 Specialist Firms for Improper Proprietary

Trading" - www.SEC.gov



Improper Fund Trading Arrangements Not Disclosed Link to SEC Administrative Proceedings -

Investment Management Botta Capital Management LLC Securities fraud http://www.sec.gov/litigation/admin/2009/34-59501.pdf



"SEC Charges Ohio-Based Investment Advisers Robert Pinkas and

His Firm for Fraudulently Overstating Assets" - www.SEC.gov

Disclosure Fraud through Financial Reports

Improper Investment Valuation Link to SEC Complaint -

Investment Management Brantley Capital Management Securities fraud http://www.sec.gov/litigation/complaints/2009/comp21178.pdf

SEC Charges Ten Brokers With Fraud Related To Mortgage

Backed Securities



Disclosure Fraud through Mediums > Link to SEC Complaint -

Investment Management Brookstreet Securities Corp. Improper Use of Fiduciary Funds http://www.sec.gov/litigation/complaints/2009/comp21061.pdf

Sector Company Scheme(s) Reference



"CFTC Charges North Carolina Foreign Currency Firm

CapitalStreet Financial LLC And Its Principal Sean F. Mescall With

Investment Management CapitalStreet Financial LLC Securities fraud Operating A $1.3 Million Forex Ponzi Scam" - States News Service

Antitrust

Disbursement of company funds including the

issuance of false credits or refunds or rebates and

bribes to legitimate vendors for which the employee

receives a kickback "Financial Products and Services Firm, Two Executives and One

Fraud Against the Government or Customers Former Executive Indicted for Roles in Conspiracies Involving

Investment Management CDR Financial Products Inc. Wire Fraud Proceeds of Municipal Bonds" - www.USDOJ.gov

"Attorney General Cuomo Brings Martin Act Fraud Case Against

Disclosure Fraud through Mediums Charles Schwab And Co. For Fraudulent Sales Of Auction Rate

Investment Management Charles Schwab & Co. Illegal Marketing Securities" - States News Service

"Temporary order against 2 Montana firms alleged to be involved in

Investment Management Cornerstone Financial Corp. Securities fraud securities fraud scheme" - Associated Press Newswires

"SEC Seeks Temporary Restraining Order To Halt Ponzi Scheme" -

www.SEC.gov



Link to SEC Complaint -

Investment Management CRE Capital Corp. Securities fraud http://www.sec.gov/litigation/complaints/2009/comp20853.pdf

Securities fraud "Minnesota Man Pleads Guilty To Running Ponzi Scheme" -

Investment Management Crossfire Trading LLC Wire Fraud www.USDOJ.gov

"SEC Charges Ohio Investment Adviser With Defrauding Elderly

Clients of $2.3 Million" - www.SEC.gov



Improper Use of Fiduciary Funds Link to SEC Complaint -

Investment Management Crossroads Financial Planning Inc. Securities fraud http://www.sec.gov/litigation/complaints/2009/comp20996.pdf

"Receiver Appointed and Assets Frozen In "Forex" Ponzi Scheme" -

www.SEC.gov



Link to SEC Complaint -

Investment Management CRW Management LP Securities fraud http://www.sec.gov/litigation/complaints/2009/comp20925.pdf

"Securities and Exchange Commission v. Shelby Dean Martin, D.

Martin Enterprises, Inc. and DM Ventures, LLC, 5:09-CV-22 (WD

N.C. March 6, 2009)" - www.SEC.gov



Link to SEC Complaint -

Investment Management D. Martin Enterprises Inc. Securities fraud http://www.sec.gov/litigation/complaints/2009/comp20935.pdf

"SEC Charges Northern California Man For Investment Scheme

Targeting Religious Community" - www.SEC.gov



Link to SEC Complaint -

Investment Management D.A. Souza Investments LLC Securities fraud http://www.sec.gov/litigation/complaints/2009/comp21191.pdf

Aiding & Abetting

Disbursement of company funds including the

issuance of false credits or refunds or rebates and

bribes to legitimate vendors for which the employee "SEC Charges Los Angeles-Based "Finder" in Kickback Scheme

Investment Management DAV/Wetherly Financial LP receives a kickback Involving New York Pension Fund" - www.SEC.gov

Sector Company Scheme(s) Reference

"SEC Charges Promoters And Funds With Operating A Multi-Million

Dollar Ponzi Scheme In The United States And Mexico" -

www.SEC.gov



Link to SEC Complaint -

Investment Management Diversity Capital Investments Inc. Securities fraud http://www.sec.gov/litigation/complaints/2009/comp21158.pdf

"SEC Obtains Emergency Relief To Halt Fraud Conducted By

Omaha, Nebraska Investment Adviser" - www.SEC.gov

Fraud Against the Government or Customers

Improper Use of Fiduciary Funds Link to SEC Complaint -

Investment Management Envision Investment Advisors LLC Wire Fraud http://www.sec.gov/litigation/complaints/2009/comp21113.pdf

"SEC Charges 14 Specialist Firms for Improper Proprietary

Trading" - www.SEC.gov



Improper Fund Trading Arrangements Not Disclosed Link to SEC Administrative Proceedings -

Investment Management Equitec Proprietary Markets LLC Securities fraud http://www.sec.gov/litigation/admin/2009/34-59502.pdf

"SEC Charges Two Northern California Residents in $40 Million

Ponzi Scheme" - www.SEC.gov



Equity Investment Management and Link to SEC Complaint -

Investment Management Trading Inc. Securities fraud http://www.sec.gov/litigation/complaints/2009/comp20943.pdf



"SEC Sues 6 Specialist Firms For Unlawful Proprietary Trading On

The Chicago Stock Exchange; Firms Agree To Pay More Than $42

Million In Disgorgement And Civil Penalties" - www.SEC.gov



Link to SEC Complaint -

Improper Fund Trading Arrangements Not Disclosed http://www.sec.gov/litigation/complaints/2009/comp20922-

Investment Management E-Trade Financial Corp. Securities fraud etrade.pdf

"SEC Charges Evergreen For Overvaluing Holdings In Mortgage-

Backed Securities, Making Selective Disclosures To Investors" -

www,SEC.gov



Evergreen Investment Management SEC Administrative Proceedings -

Investment Management Company LLC Improper Investment Valuation http://www.sec.gov/litigation/admin/2009/34-60059.pdf

"Ponzi Probe Snares Durham --- FBI Raids Two of Indiana

Related Party Transactions Businessman's Companies; 'Rise of the Super-Rich'" - The Wall

Investment Management Fair FInance Co. Securities fraud Street Journal

"SEC Charges Former Florida Stockbroker and Broker Dealer with

Disbursement of company funds including the Securities Fraud in $4.7 Million Market Manipulation and Kickback

issuance of false credits or refunds or rebates and Case" - www.SEC.gov

bribes to legitimate vendors for which the employee

receives a kickback Link to SEC Complaint -

Investment Management Fareri Financial Services Inc. Securities fraud http://www.sec.gov/litigation/complaints/2009/comp20931.pdf

"Two Linked To Inland Empire Investment Scam Taken Into

Custody After Being Charged In $23 Million Scheme" - US Fed

Investment Management Financial Solutions Securities fraud News

Sector Company Scheme(s) Reference

"SEC Charges Houston-Based Broker With Defrauding Florida

Municipalties" - www.SEC.gov



Link to SEC Complaint -

Investment Management First Allied Securities Inc. Securities fraud http://www.sec.gov/litigation/complaints/2009/comp21355.pdf

"First New York Securities, Four of Its Former Traders Ordered To

Pay Over $436,000 For Covering Short Sales With Secondary

Investment Management First New York Securities LLC Securities fraud Offering Shares" - States News Service

"SEC Obtains Asset Freeze Of Florida-Based Investment Adviser

Defrauding Investors" - www.SEC.gov

Disclosure Fraud through Mediums

Founding Partners Capital Management Improper Use of Fiduciary Funds Link to SEC Complaint -

Investment Management Co. Securities fraud http://www.sec.gov/litigation/complaints/2009/comp21010.pdf

"SEC Charges Registered Broker-Dealer, Its Unregistered Affiliate

and Two Individuals in Fraudulent Scheme to Pay Off Fictitious

Bonds With Tens Of Millions In Unauthorized Trading" -

Investment Management FTC Capital Markets Inc. Securities fraud www.SEC.gov

"Italian Regulator Targets 35 In Front-Running Probe" - Dow Jones

Investment Management Gartmore Investment Management Insider Trading International News

Disclosure Fraud through Mediums "SEC Obtains Emergency Asset Freeze to Halt Multimillion Dollar

Investment Management Gemini Fund I, LP Securities fraud Ponzi Scheme" - www.SEC.gov

Disclosure Fraud through Mediums "SEC Charges Registered Investment Adviser And Its Principal

Investment Management Gendreau & Associates Inc. Improper Use of Fiduciary Funds With Fraud And Breach Of Fiduciary Duty" - www.SEC.gov

"Securities and Exchange Commission v. Hartmut Theodor Rose

and James Patrick Reedy, Civ. Action No. 3:09-cv-00857-G (United

States District Court for the Northern District of Texas, Dallas

Division)" - www.SEC.gov



Disclosure Fraud through Mediums Link to SEC Complaint -

Investment Management Geo Securities Inc. Securities fraud http://www.sec.gov/litigation/complaints/2009/comp21031.pdf

Disclosure Fraud through Financial Reports "Former Fugitive Investment Manager Luis Giro Pleads Guilty To

Investment Management Giro Investments Group Inc. Securities fraud Securities Fraud" - State News Service

"SEC Charges Broker For Repeatedly Disseminating Fake Press

Releases And Making Fraudulent Internet Postings" -

www.SEC.gov



Link to SEC Complaint -

Investment Management Global Arena Capital Corp. Disclosure Fraud through Mediums http://www.sec.gov/litigation/complaints/2009/comp21259.pdf

"SEC Charges 14 Specialist Firms for Improper Proprietary

Trading" - www.SEC.gov



Improper Fund Trading Arrangements Not Disclosed Link to SEC Administrative Proceedings -

Investment Management Group One Trading LP Securities fraud http://www.sec.gov/litigation/admin/2009/34-59503.pdf

Disclosure Fraud through Financial Reports

Failure to Pay Taxes

Securities fraud "Pittsgrove Man Pleads Guilty To Operating $1.9 Million Investment

Investment Management GunnAllen Financial Wire Fraud Fraud Scheme" - US Fed News

Sector Company Scheme(s) Reference

"Judge Finds Monmouth County Company Defrauded Investors Via

A Ponzi Scheme, Orders $7 Million To Be Paid In Restitution" - US

Investment Management Hankins Private Client Group LLC Securities fraud Fed News

Money Laundering

Securities fraud "Former CEO And CFO Of Hanover Corporation Indicted In $18

Investment Management Hanover Corp. LLC Wire Fraud Million Ponzi Scheme" - States News Service

"SEC Charges Options Traders and Broker-Dealers for "Naked"

Short Sale Rule Violations" - www.SEC.gov



Link to SEC Administrative Proceedings -

Investment Management Hazan Capital Management LLC Securities fraud http://www.sec.gov/litigation/admin/2009/34-60441.pdf

"SEC Shuts Down Illinois Money Manager's $40 Million Fraudulent

Scheme" - www.SEC.gov



Link to SEC Complaint -

Investment Management Hubadex Inc. Securities fraud http://www.sec.gov/litigation/complaints/2009/comp21230.pdf

"SEC Obtains Asset Freeze Over Limited Partnership Managed By

Investment Management IFC Advisory Disclosure Fraud through Mediums Culver City Adviser" - www.SEC.gov

Securities fraud "Va. businessman gets 3 years in Ponzi scheme" - Associated

Investment Management International Fiduciary Corp. Wire Fraud Press Newswires

Disclosure Fraud through Mediums

Securities fraud "Wire Fraud Charges Filed Against Former J.C. Reed Vice

Investment Management J.C. Reed & Company Inc. Wire Fraud President, Portfolio Manager Barron A. Mathis" - Us Fed News

"FINRA settles additional ARS cases with 4 more companies" -

Investment Management Janney Montgomery Scott LLC Illegal Marketing Associated Press Newswires

"SEC Charges Joseph S. Forte For Conducting $50 Million Ponzi

Scheme" - www.SEC.gov



Disclosure Fraud through Financial Reports Link to SEC Complaint -

Investment Management Joseph Forte LP Securities fraud http://www.sec.gov/litigation/complaints/2009/comp20847.pdf

Securities fraud "Forest Lake Man Sentenced For His Role In $30 Million

Investment Management Joshua Tree Group Wire Fraud Investment Scheme" - US Fed News

"Kabu.com e-mail made insider-trading deal possible" - Daily

Investment Management Kabu.com Securities Co. Insider Trading Yomiuri

"SEC Charges 14 Specialist Firms for Improper Proprietary

Trading" - www.SEC.gov



Improper Fund Trading Arrangements Not Disclosed Link to SEC Administrative Proceedings -

Investment Management Knight Financial Products LLC Securities fraud http://www.sec.gov/litigation/admin/2009/34-59504.pdf

"SEC Charges California Madoff Feeder With Fraud" -

Aiding & Abetting www.SEC.gov

Disclosure Fraud through Financial Reports

Lambeth, Popham and Brighton Disclosure Fraud through Mediums Link to SEC Complaint -

Investment Management Companies Securities fraud http://www.sec.gov/litigation/complaints/2009/comp21096.pdf

"Texas Man Pleads Guilty To Securities Fraud In Connection With

Investment Management Learn Waterhouse Inc. Securities fraud Wide-Ranging Investment Scheme" - US Fed News

Sector Company Scheme(s) Reference



"SEC Charges Former Trader Victor Machado And Former

Salesperson Frank Lu For Participating In Fraudulent Trading

Scheme; Leumi Investment Services Inc. and Oppenheimer & Co.

Inc. Each Settle Administrative Proceedings Based on Failures to

Supervise Machado and Lu, Respectively" - www.SEC.gov



Commercial Bribery Link to SEC Complaint -

Investment Management Leumi Investment Services Inc. Improper Fund Trading Arrangements Not Disclosed http://www.sec.gov/litigation/complaints/2009/comp20909.pdf

"SEC Charges New York-Based Money Manager in $40 Million

Ponzi Scheme" - www.SEC.gov



Link to SEC Complaint -

Investment Management Leverage Group Securities fraud http://www.sec.gov/litigation/complaints/2009/comp21199.pdf



"SEC Files Fraud Action Against Investment Adviser Locke Capital

Management, Inc. And Its Owner Leila Jenkins" - www.SEC.gov



Link to SEC Complaint -

Investment Management Locke Capital Management Inc. Disclosure Fraud through Mediums http://www.sec.gov/litigation/complaints/2009/comp20936.pdf

"FINRA settles additional ARS cases with 4 more companies" -

Investment Management M&I Financial Advisors Inc. Illegal Marketing Associated Press Newswires

"FINRA settles additional ARS cases with 4 more companies" -

Investment Management M&T Securities Inc. Illegal Marketing Associated Press Newswires

"SEC Halts Phony Investment Pool By San Diego Promoter" -

Investment Management MAK 1 Enterprises Group LLC Securities fraud www.SEC.gov

"SEC Brings Fraud Charges and Requests Emergency Relief

Against A Colorado Advisor For Conducting Multi-Million Dollar

Ponzi Scheme" - www.SEC.gov



Link to SEC Complaint -

Investment Management Market Street Advisors Securities fraud http://www.sec.gov/litigation/complaints/2009/comp20992.pdf

"Federal Jury Delivers Verdict in SEC's Favor; Finds Former Fund

Manager, Steven E. Nothern, Liable for Insider Trading of U.S.

Investment Management Massachusetts Financial Services Co. Insider Trading Treasury 30-Year Bonds" - www.SEC.gov

"SEC v. Frank Bluestein, Civil Action No. 2:09-CV-13809 (E.D.

Mich.) (Friedman, J.)" - www.SEC.gov



Link to SEC Complaint -

Investment Management Maximum Financial Group Inc. Aiding & Abetting http://www.sec.gov/litigation/complaints/2009/comp21223.pdf

"SEC Charges Promoter And Firm With Operating A Multi-Million

Dollar Ponzi Scheme Targeting The Hispanic-American

Investment Management Maximum Return Investments Inc. Securities fraud Community" - www.SEC.gov

Improper Use of Fiduciary Funds

Securities fraud "West New York Man Gets 150 Months In Prison For $2 Million

Investment Management Maximus Financial Group Wire Fraud Investment Fraud" - US Fed News

Sector Company Scheme(s) Reference



"SEC Sues 6 Specialist Firms For Unlawful Proprietary Trading On

The Chicago Stock Exchange; Firms Agree To Pay More Than $42

Million In Disgorgement And Civil Penalties" - www.SEC.gov



Link to SEC Complaint -

Improper Fund Trading Arrangements Not Disclosed http://www.sec.gov/litigation/complaints/2009/comp20922-

Investment Management Melvin & Company LLC Securities fraud melvin.pdf

"SEC Charges Former Managing Director at Brokerage Merriman

Curhan Ford & Co. with Defrauding Customers and Helping Bilk

Lenders out of $45 Million" - www.SEC.gov



Aiding & Abetting Link to SEC Complaint -

Investment Management Merriman Curhan Ford & Co. Securities fraud http://www.sec.gov/litigation/complaints/2009/comp20970.pdf

Disclosure Fraud through Mediums "SEC Charges Morgan Keegan & Company, Inc. with Fraudulent

Investment Management Morgan Keegan & Co. Inc. Illegal Marketing Marketing and Sales of Auction Rate Securities" - www.SEC.gov

"SEC Charges Owner Of California Broker-Dealer With

Misappropriating Millions In Investor Funds" - www.SEC.gov



Related Party Transactions Link to SEC Complaint -

Investment Management Morgan Peabody Inc. Securities fraud http://www.sec.gov/litigation/complaints/2009/comp21007.pdf

Money Laundering

Securities fraud "Operator of Mx Factors Sentenced to 100 Years for Orchestrating

Investment Management Mx Factor LLC Wire Fraud Multi-Million Dollar Ponzi Scheme" - www.SEC.gov

"FINRA settles additional ARS cases with 4 more companies" -

Investment Management NatCity Investments Inc. Illegal Marketing Associated Press Newswires

"SEC Obtains Emergency Relief Against Alleged Perpetrator Of

$11 Million Ponzi Scheme" - www.SEC.gov



Link to SEC Complaint -

Investment Management NextStep Financial Services Inc. Securities fraud http://www.sec.gov/litigation/complaints/2009/comp21085.pdf



"SEC Obtains Emergency Relief Against The Nutmeg Group, LLC,

A Chicago-Area Investment Adviser, And Two Of Its Principals For

Alleged Fraud And Custodial Violations" - www.SEC.gov



Disclosure Fraud through Financial Reports Link to SEC Complaint -

Investment Management Nutmeg Group LLC Wire Fraud http://www.sec.gov/litigation/complaints/2009/comp20972.pdf



"SEC Charges Former Trader Victor Machado And Former

Salesperson Frank Lu For Participating In Fraudulent Trading

Scheme; Leumi Investment Services Inc. and Oppenheimer & Co.

Inc. Each Settle Administrative Proceedings Based on Failures to

Supervise Machado and Lu, Respectively" - www.SEC.gov



Commercial Bribery Link to SEC Complaint -

Investment Management Oppenheimer & Co. Inc. Improper Fund Trading Arrangements Not Disclosed http://www.sec.gov/litigation/complaints/2009/comp20909.pdf

Sector Company Scheme(s) Reference

"Phoenix Diversified Commodities Trader Pleads Guilty To Tax,

Mortgage, Fraud Charges In $37 Million 'Ponzi' Scheme" - US Fed

Investment Management Phoenix Diversified Investment Corp. Securities fraud News



"SEC Charges Paul M. Gozzo And PMG Capital, LLC With Fraud In

The Market Manipulation Of Microcap Stocks" - www.SEC.gov



Link to SEC Complaint -

Investment Management PMG Capital LLC Securities fraud http://www.sec.gov/litigation/complaints/2009/comp20957.pdf

"SEC Sues Russian-Based Pointer Worldwide And Tatiana

Improper Use of Fiduciary Funds Badmaeva In Online Intrusion Scheme Involving NYSE And

Investment Management Pointer Worldwide Ltd. Securities fraud NASDAQ Traded Stocks" - www.SEC.gov

"SEC Charges Idaho Investment Adviser In Multi-Million Dollar

Ponzi Scheme" - www.SEC.gov



Securities fraud Link to SEC Complaint -

Investment Management Price Geld & Company Wire Fraud http://www.sec.gov/litigation/complaints/2009/comp21161.pdf

"SEC Seeks Temporary Restraining Order and Asset Freeze to Halt

Ongoing Fraudulent Offering Involving the Troubled Asset Relief

Program" - www.SEC.gov



Link to SEC Complaint -

Investment Management ProTrust Management Inc. Securities fraud http://www.sec.gov/litigation/complaints/2009/comp20873.pdf

"SEC Obtains Asset Freeze In $485 Million Nationwide Offering

Fraud" - www.SEC.gov



Link to SEC Complaint -

Investment Management Provident Royalties LLC Securities fraud http://www.sec.gov/litigation/complaints/2009/comp21118.pdf

"Prudential unit settles SEC, NY market-timing probe" - Reuters

Investment Management Prudential Financial Inc. Market Timing News

"Final Judgments Entered Against Former Prudential Registered

Representatives Michael L. Silver and Brian P. Corbett Concerning

Investment Management Prudential Securities Inc. Market Timing Deceptive Market Timing Practices" - www.SEC.gov

Failure to Pay Taxes

Securities fraud "President Of Clayton Investment Firm Pleads Guilty To $4.5 Million

Investment Management Rate Search Inc. Wire Fraud Ponzi Scheme" - States News Service

Manipulation of Investment Valuation through "RD Capital Group And Firm President Ordered To Pay $1 Million

Improper Deferral or Accounting for Costs Associated In Fines, Restitution For Fraudulent Markups Of U.S. Treasury

Investment Management RD Capital Group with Investments Strips" - States News Service

"SEC Charges Investment Adviser In Multi-Million Dollar Ponzi

Scheme" - www.SEC.gov



Link to SEC Complaint -

Investment Management Regan & Company Securities fraud http://www.sec.gov/litigation/complaints/2009/comp21102.pdf

Sector Company Scheme(s) Reference

"Securities and Exchange Commission v. Reserve Management

Company, Inc., Resrv Partners, Inc., Bruce Bent Sr. and Bruce

Bent II, Civil Action No. 09-CV-4346 (S.D.N.Y. May 5, 2009)" -

www.SEC.gov



Link to SEC Complaint -

Investment Management Reserve Management Company Inc. Disclosure Fraud through Mediums http://www.sec.gov/litigation/complaints/2009/comp21025.pdf

"SEC Freezes Assets of Florida Con-Man Stealing Investor Funds

for Luxury Purchases" - www.SEC.gov



Link to SEC Complaint -

Investment Management Sand Dollar Investing Partners LLC Securities fraud http://www.sec.gov/litigation/complaints/2009/comp21127.pdf

"SEC Charges Wall Street Ring that Made Over $20 Million Serially

Trading on Acquisition Information Tipped by Attorney at

International Law Firm" - www.SEC.gov



Link to SEC Complaint -

Investment Management Schottenfeld Group LLC Insider Trading http://www.sec.gov/litigation/complaints/2009/comp21283.pdf

"SEC Files Settled Insider Trading Charges Against Former

SemGroup, LP Executive" - www.SEC.gov



Link to SEC Complaint -

Investment Management SemGroup LP Insider Trading http://www.sec.gov/litigation/complaints/2009/comp21260.pdf

"SEC v. Sherbourne Capital Management, Ltd., Sherbourne

Improper Use of Fiduciary Funds Financial, Ltd., Paul G. Bultmeyer, and Arthur J. Piacentini, Civil

Investment Management Sherbourne Capital Management Ltd. Securities fraud Action No. 09- 2302 (D-NJ)" - www.SEC.gov

"SEC Charges Operators of $80 Million Ponzi Scheme Targeting

Korean-Americans" - www.SEC.gov



Link to SEC Complaint -

Investment Management SNC Asset Management Inc. Securities fraud http://www.sec.gov/litigation/complaints/2009/comp21076.pdf

"State Street Corp. could face civil fraud charges ; SEC probe

centers on whether firm misled clients on bond funds" - The Boston

Investment Management State Street Corp. Disclosure Fraud through Mediums Globe

Disclosure Fraud through Financial Reports "Boca Raton Man Charged In Multi-Million Dollar 'Ponzi' Scheme" -

Investment Management Sterling Wentworth Currency Group Inc. Securities fraud US Fed News

"CFTC Charges California Man Patrick Dailey And His Texas

Company With Fraud In Connection With A Multi-Million Dollar

Investment Management Strongbow Investments GP LLC Securities fraud Commodity Pool" - States News Service

"SEC Halts Scheme Promising Exorbitant Returns On College and

Retirement Savings" - www.SEC.gov



Link to SEC Complaint -

Investment Management Sun Empire LLC Securities fraud http://www.sec.gov/litigation/complaints/2009/comp20986.pdf

"SEC Halts Multi-Million Dollar Investment Scheme Run By A

Investment Management Sun Group Securities fraud Purported Savings And Loan And Its Principals" - www.SEC.gov

Sector Company Scheme(s) Reference

"SEC Charges 14 Specialist Firms for Improper Proprietary

Trading" - www.SEC.gov



Improper Fund Trading Arrangements Not Disclosed Link to SEC Administrative Proceedings -

Investment Management Susquehanna Investment Group Securities fraud http://www.sec.gov/litigation/admin/2009/34-59506.pdf



"SEC Sues 6 Specialist Firms For Unlawful Proprietary Trading On

The Chicago Stock Exchange; Firms Agree To Pay More Than $42

Million In Disgorgement And Civil Penalties" - www.SEC.gov



Link to SEC Complaint -

Improper Fund Trading Arrangements Not Disclosed http://www.sec.gov/litigation/complaints/2009/comp20922-

Investment Management Sydan LP Securities fraud sydan.pdf

"SEC Charges Former CFO and Six Relatives and Friends in

California-Based Insider Trading Ring" - www.SEC.gov



Link to SEC Complaint -

Investment Management Tang Capital Partners Insider Trading http://www.sec.gov/litigation/complaints/2009/comp21271.pdf

"SEC Charges TD Ameritrade for Auction Rate Securities Sales

Practices" - www.SEC.gov



Disclosure Fraud through Mediums Link to SEC Administrative Proceedings -

Investment Management TD Ameritrade Holding Corp. Illegal Marketing http://www.sec.gov/litigation/admin/2009/33-9053.pdf

"SEC Charges 14 Specialist Firms for Improper Proprietary

Trading" - www.SEC.gov



Improper Fund Trading Arrangements Not Disclosed Link to SEC Administrative Proceedings -

Investment Management TD Options LLC Securities fraud http://www.sec.gov/litigation/admin/2009/34-59507.pdf



Disclosure Fraud through Financial Reports "Massachusetts man charged with $57 million fraud, using money

Investment Management Tenens Corp. Wire Fraud for cars, real estate, airplanes" - Associated Press Newswires

"SEC Charges Texas Investment Adviser for Operating a Ponzi

Investment Management Titan Wealth Management LLC Securities fraud Scheme" - www.SEC.gov

"SEC Charges Options Traders and Broker-Dealers for "Naked"

Short Sale Rule Violations" - www.SEC.gov



Link to SEC Administrative Proceedings -

Investment Management TJM Proprietary Trading LLC Securities fraud http://www.sec.gov/litigation/admin/2009/34-60440.pdf

"SEC Charges a Former Order Processing Clerk at a New York-

Based Investment Adviser with Unauthorized Trading" -

www.SEC.gov



Link to SEC Complaint -

Investment Management Tobias Bros. Inc. Securities fraud http://www.sec.gov/litigation/complaints/2009/comp21250.pdf

Sector Company Scheme(s) Reference



"SEC Sues 6 Specialist Firms For Unlawful Proprietary Trading On

The Chicago Stock Exchange; Firms Agree To Pay More Than $42

Million In Disgorgement And Civil Penalties" - www.SEC.gov



Link to SEC Complaint -

Improper Fund Trading Arrangements Not Disclosed http://www.sec.gov/litigation/complaints/2009/comp20922-

Investment Management TradeLink LLC Securities fraud tradelink.pdf

"SEC Obtains Emergency Relief Against David F. Merrick, Traders

International Return Network And Others In Lawsuit Alleging

Misappropriation Of Investors’ Funds And Ponzi Scheme" -

www.SEC.gov



Link to SEC Complaint -

Investment Management Traders International Return Network Securities fraud http://www.sec.gov/litigation/complaints/2009/comp21248.pdf

"Virginia Investment Firm Officer Pleads Guilty to Conspiracy with

Attorney and KPMG Tax Partner in Tax Shelter Case" -

Investment Management TransCapital Corp. Aiding & Abetting www.USDOJ.gov

Money Laundering

Securities fraud "Vallejo Men Indicted In Over $17 Million Ponzi Scheme" - US Fed

Investment Management Trebor Company Wire Fraud News

"Record fine for Tricom's manipulation" - The Sydney Morning

Investment Management Tricom Equities Securities fraud Herald



"SEC Files Complaint Against Daren L. Palmer and Trigon Group,

Improper Use of Fiduciary Funds Inc. for Operating a $40 million Ponzi Scheme and Obtains Orders

Investment Management Trigon Group Inc. Securities fraud Freezing Assets, and Appointing a Receiver" - www.SEC.gov

"Former Owner Of Chilean Financial Services Company Sentenced

In Manhattan Federal Court For Violating U.S. Anti-Money

Investment Management Turismo Costa Brava SA Money Laundering Laundering Law" - US Fed News

"In the Matter of Veritas Financial Advisors, LLC, et al., Admin.

Investment Management Veritas Advisors Inc. Theft of Checks Proc. File No. 3-12355" - www.SEC.gov

"SEC Halts Ongoing Fraud Conducted By Investment Adviser In

Investment Management Vision Specialist Group LLC Securities fraud Central Pennsylvania" - www.SEC.gov

Improper Use of Fiduciary Funds "SEC Obtains Asset Freeze Of Wisconsin Investment Adviser

Investment Management Wealth Management LLC Securities fraud Charged In Kickback Scheme" - www.SEC.gov

Disbursement of company funds including the

issuance of false credits or refunds or rebates and "SEC Emergency Action Halts Fraud at Unregistered Hedge Fund" -

bribes to legitimate vendors for which the employee www.SEC.gov

receives a kickback

Disclosure Fraud through Financial Reports Link t SEC Complaint -

Investment Management Westgate Capital Management LLC Improper Investment Valuation http://www.sec.gov/litigation/complaints/2009/comp20911.pdf

"Pair Lived Large on Fraud, U.S. Says" - The Wall Street Journal



Securities fraud Link to SEC Complaint -

Investment Management WG Trading Investors LP Wire Fraud http://www.sec.gov/litigation/complaints/2009/comp20912.pdf

"Lawyer Admits Dipping Into Escrow Funds For $9.3 Million" - New

Law Firms Cauley Bowman Carney & Williams Wire Fraud York Law Journal

Sector Company Scheme(s) Reference

Fraud Against the Government or Customers "Lawyer Is Accused of Stealing Disabled People's Assets He Was

Law Firms Raia & Rondos Money Laundering Assigned to Protect" - The New York Times

"SEC Charges Wall Street Ring that Made Over $20 Million Serially

Trading on Acquisition Information Tipped by Attorney at

International Law Firm" - www.SEC.gov



Link to SEC Complaint -

Law Firms Ropes & Gray LLP Insider Trading http://www.sec.gov/litigation/complaints/2009/comp21283.pdf

Money Laundering

Securities fraud "Feds accuse Fla. lawyer of Ponzi scheme, seize Ferrari, boats and

Law Firms Rothstein Rosenfeldt Adler Wire Fraud other assets in probe" - Associated Press Newswires

"SEC Charges Idaho Mining Company and Former CEO with Illegal

Stock Scheme" - www.SEC.gov



Atlas Mining Company (aka Applied Disclosure Fraud through Financial Reports Link to SEC Complaint -

Metals & Mining Minerals Inc.) Securities fraud http://www.sec.gov/litigation/complaints/2009/comp21345.pdf

Conflicts of Interest "Simmer & Jack: Directors Resign; Co Calls For JSE Probe" - Dow

Metals & Mining Simmer & Jack Mines Ltd. Insider Trading Jones International News

"Cuomo Announces Intent To Sue 'Amerimod' Loan Modification

Personal/Business/Professional/ Company In Investigation Of Foreclosure Rescue Scams Targeting

Misc Services American Modification Agency Inc. Illegal Marketing Homeowners Nationwide" - States News Service

"Cuomo Announces Lawsuit Against "Amerimod" Loan Modification

Personal/Business/Professional/ Company To Protect Distressed Homeowners Facing Foreclosure" -

Misc Services American Modification Agency Inc. Illegal Marketing States News Service

Personal/Business/Professional/ "SEC Charges California Sales Agent In Connection With $45

Misc Services AOB Commerce Inc. Securities fraud Million Ponzi-Like Scheme" - www.SEC.gov

Money Laundering

Personal/Business/Professional/ Recording Fictitious Transactions "Three Men Charged In Fraudulent Billing Scheme" - States News

Misc Services Attorney's Printing Suppy Wire Fraud Service

Failure to Pay Taxes "Accounting Firm Attorney Pleads Guilty to Tax Fraud Related to

Personal/Business/Professional/ Tax Related Accounts including tax Tax Shelters Claiming Over One Billion Dollars of Fraudulent Tax

Misc Services BDO Siedman LLP receivables/deferred tax/and tax liability Losses" - PR Newswire (U.S.)

Personal/Business/Professional/ Improper Use of Fiduciary Funds "SEC Obtains Emergency Relief To Halt Offering Fraud Targeting

Misc Services Ben-Wal Leasing Company Securities fraud Mobile Home Park Communities" - www.SEC.gov

Personal/Business/Professional/ Theft of Company Checks and Check Tampering

Misc Services Center Valley Federal Credit Union Wire Fraud "Former Credit Union CEO Indicted" - US Fed News

"Defendants, Including Sisters, Sentenced For Defrauding Dallas-

Personal/Business/Professional/ Theft of Company Checks and Check Tampering Based Business Four Defendants Stole More Than $750,000.00" -

Misc Services Checktronic Wire Fraud US Fed News

"SEC Charges China Holdings, Inc. And Its CEO With Fraud For

Filing Unauthorized Audit Reports" - www.SEC.gov



Personal/Business/Professional/ Link to SEC Complaint -

Misc Services China Holdings Inc. Disclosure Fraud through Financial Reports http://www.sec.gov/litigation/complaints/2009/comp21272.pdf

Personal/Business/Professional/ "New York Accuses 2 Debt Settlement Firms of Fraud" - The New

Misc Services Credit Solutions of America Inc. Illegal Marketing York Times

Personal/Business/Professional/ Commercial Bribery "Construction industry's dependence on slush funds remains

Misc Services Daiko Failure to Pay Taxes unchanged" - Kyodo News

Sector Company Scheme(s) Reference

Personal/Business/Professional/ "Attorney General Cuomo Launches Inquiry Into Debt Collectors

Misc Services Emanee Development Inc. Illegal Marketing Across New York State" - States News Service

"SEC Charges Ernst & Young and Six Partners for Roles in

Accounting Violations at Bally Total Fitness" - www.SEC.gov



Link to SEC Complaint -

http://www.sec.gov/litigation/admin/2009/33-9096.pdf

Link to SEC Complaint -

http://www.sec.gov/litigation/admin/2009/33-9092.pdf

Link to SEC Complaint -

http://www.sec.gov/litigation/admin/2009/34-61191.pdf

Link to SEC Complaint -

http://www.sec.gov/litigation/admin/2009/33-9093.pdf

Link to SEC Complaint -

http://www.sec.gov/litigation/admin/2009/33-9094.pdf

Link to SEC Complaint -

http://www.sec.gov/litigation/admin/2009/33-9095.pdf

Personal/Business/Professional/ Link to SEC Complaint -

Misc Services Ernst & Young Aiding & Abetting http://www.sec.gov/litigation/admin/2009/34-61195.pdf

Personal/Business/Professional/ "Hong Kong Police Raid Ernst & Young" - The Wall Street Journal

Misc Services Ernst & Young LLP Aiding & Abetting Online

"SEC Charges Escala Group, Inc., its Former CEO and CFO with

Disclosure and Accounting Fraud Concerning Related Party

Transactions with Parent Company Afinsa" - www.SEC.gov



Personal/Business/Professional/ Related Party Transactions Link to SEC Complaint -

Misc Services Escala Group Inc. Round-trip Transactions http://www.sec.gov/litigation/complaints/2009/comp20965.pdf

Personal/Business/Professional/ Money Laundering "Lubbock Businessman Admits Causing More Than $50 Million In

Misc Services Excel Lease Fund Securities fraud Losses To Investors" - States News Service

Personal/Business/Professional/ Fraud Against the Government or Customers "Eden Prairie Man Sentenced For Health Care Fraud, Money

Misc Services Global Interpreter Corp. Money Laundering Laundering" - US Fed News

Personal/Business/Professional/ "U.K. Recruiters Are Fined; Six Firms are Charged with Price-

Misc Services Hays PLC Antitrust Fixing; $57.2 Million Penalty" - The Wall Street Journal Online



"SEC Charges Investor Relations Account Executive And His

Tippees For $1.4 Million Insider Trading Scheme" - www.SEC.gov



Personal/Business/Professional/ Link to SEC Complaint -

Misc Services Lippert Heilshorn & Associates Inc. Insider Trading http://www.sec.gov/litigation/complaints/2009/comp21069.pdf

"SEC Charges Promoters of "Green" Investments With Operating

$30 Million Ponzi Scheme Based in Denver Area" - SEC News

Digest



Personal/Business/Professional/ Link to SEC Complaint -

Misc Services Mantria Corp. Securities fraud http://www.sec.gov/litigation/complaints/2009/comp21301.pdf

Personal/Business/Professional/ "Globe Woman Indicted For $1.2 Million Embezzlement From

Misc Services Marian Miami Federal Credit Union Theft of Company Checks and Check Tampering Arizona Credit Union" - US Fed News

Personal/Business/Professional/ "The Galleon Case: Moody's Analysts Are Warned to Keep

Misc Services Moody's Corp. Insider Trading Secrets" - The Wall Street Journal

Sector Company Scheme(s) Reference

Personal/Business/Professional/ "Former executive of prearranged funeral company indicted in

Misc Services National Prearranged Services Inc. Wire Fraud alleged $600M fraud scheme" - Associated Press Newswires

Personal/Business/Professional/ "New York Accuses 2 Debt Settlement Firms of Fraud" - The New

Misc Services Nationwide Asset Services Illegal Marketing York Times

"Former Treasurer For Cemetery In Chester Pleads Guilty To

Personal/Business/Professional/ Failure to Pay Taxes Stealing More Than $600,000 From Cemetery Association" - US

Misc Services Pleasant Hill Cemetery Association Wire Fraud Fed News

Personal/Business/Professional/ "Pricewaterhouse Defends Its Audit Procedures" - The Wall Street

Misc Services PricewaterhouseCoopers LLP Aiding & Abetting Journal

Personal/Business/Professional/ "Twenty-Seven Victims Of Fraud Scheme To Receive Restitution

Misc Services Professional Employee Organizations Worker's Compensation Fraud Totaling $2.9 Million" - US Fed News

Personal/Business/Professional/ Fictitious Employees "Former Randstad Branch Manager Sentenced To Federal Prison

Misc Services Randstad North America Wire Fraud For Embezzlement" - US Fed News

Personal/Business/Professional/

Misc Services Standard & Poor's Antitrust "EU Says S&P May Be Abusing Position" - The Wall Street Journal

Personal/Business/Professional/ Commercial Bribery "Key figure in probe of Detroit sludge contract pleads guilty to

Misc Services Synagro Technologies Inc. Illegal Political Contributions federal conspiracy charge" - Associated Press Newswires

Personal/Business/Professional/

Misc Services Visa Europe Antitrust "EU Charges Visa Europe Over Fees" - The Wall Street Journal



Personal/Business/Professional/ Fraud Against the Government or Customers "President Of Collection Company Indicted In Connection With

Misc Services Walker Associates Inc. Wire Fraud Allegedly Stealing $2.7 Million From City Of Boston" - US Fed News

Fraud Against the Government or Customers

Personal/Business/Professional/ Money Laundering "Atlanta Chiropractors Indicted For Health Care Fraud" - US Fed

Misc Services WellnessOne Wire Fraud News

Business Expenses Fraud

Falsified Wages or Commissions

Fictitious Employees

Personal purchases

Personal/Business/Professional/ Theft of Checks "Former Chief Financial Officer Charged With Embezzling Over

Misc Services White Magic Wire Fraud $450,000 From Her Employer" - US Fed News



Disclosure Fraud through Financial Reports "SEC Charges Former President Of World Health Alternatives, Inc.

Disclosure Fraud through Mediums And Three Others For Conducting Financial Fraud" - www.SEC.gov

Securities fraud

Personal/Business/Professional/ Understating Loans and Payables Link to SEC Complaint -

Misc Services World Health Alternatives Inc. Wire Fraud http://www.sec.gov/litigation/complaints/2009/comp21350.pdf

"Four Pharmaceutical Companies Pay $124 Million for Submission

Pharmaceutical & Life Sciences AstraZeneca PLC Fraud Against the Government or Customers of False Claims to Medicaid" - www.USDOJ.gov

"AstraZeneca Pays Millions To Settle Seroquel Cases" - The New

Pharmaceutical & Life Sciences AstraZeneca PLC Illegal Marketing York TImes

Aventis Pharmaceuticals Inc. (aka Sanofi- "Aventis Pharmaceutical to Pay U.S. $95.5 Million to Settle False

Pharmaceutical & Life Sciences Aventis) Fraud Against the Government or Customers Claims Act Allegations" - www.USDOJ.gov

"Medicare Fraud Strike Force Operations in Houston Lead to

Pharmaceutical & Life Sciences B.I. Medical Supply LLC Fraud Against the Government or Customers Charges Against Six Area Residents" - www.USDOJ.gov

"Los Angeles Jury Convicts Equipment Suppliers of Medicare

Pharmaceutical & Life Sciences CHH Medical Suppy Fraud Against the Government or Customers Fraud" - www.USDOJ.gov

"Utah Attorney General Recovers $1 Million Medicaid Settlement" -

Pharmaceutical & Life Sciences Dey LP Fraud Against the Government or Customers US Fed News

Sector Company Scheme(s) Reference

Disbursement of company funds including the

issuance of false credits or refunds or rebates and

bribes to legitimate vendors for which the employee

receives a kickback

Fraud Against the Government or Customers "Endoscopic Technologies to Pay U.S. $1.4 Million to Resolve

Pharmaceutical & Life Sciences Endoscopic Technologies Inc. Illegal Marketing Allegations of Medicare Fraud" - www.USDOJ.gov

Disbursement of company funds including the

issuance of false credits or refunds or rebates and

bribes to legitimate vendors for which the employee

receives a kickback

Fraud Against the Government or Customers "United States Files Complaint Against Forest Laboratories for

Pharmaceutical & Life Sciences Forest Laboratories Inc. Illegal Marketing Allegedly Violating the False Claims Act" - www.USDOJ.gov

Recording Fictitious Transactions "S.Africa businessman Tannenbaum denies $1.2 bln fraud" -

Pharmaceutical & Life Sciences Frankel Enterprises Ltd. Securities Fraud Reuters News

Fraud Against the Government or Customers "Owner of Pharmaceutical Wholesale Company Pleads Guilty to

Pharmaceutical & Life Sciences HME Solutions Inc. Money Laundering Medicare Fraud" - www.USDOJ.gov

Disbursement of company funds including the

issuance of false credits or refunds or rebates and "Nation’s Largest Nursing Home Pharmacy and Drug Manufacturer

bribes to legitimate vendors for which the employee to Pay $112 Million to Settle False Claims Act Cases" -

Pharmaceutical & Life Sciences IVAX Corp. receives a kickback www.USDOJ.gov

Fraud Against the Government or Customers "United States Joins Suits Against Scios and Johnson & Johnson" -

Pharmaceutical & Life Sciences Johnson & Johnson Illegal Marketing www.USDOJ.gov

"United States Files Suit Against Missouri-Based Pharmaceutical to

Environmental or Health or Safety Violations Block Manufacturing and Shipping of Unapproved Drugs" -

Pharmaceutical & Life Sciences KV Pharmaceutical Co. Illegal Marketing www.USDOJ.gov

Commercial Bribery "Medtronic Gets Subpoena Regarding Disputed Study" - The New

Pharmaceutical & Life Sciences Medtronic Inc. Conflicts of Interest York Times

Consignment or Other Contingency Sales "SEC Charges Merge Healthcare Incorporated, Richard Linden,

Early Delivery of Product And Scott Veech In Connection With Accounting Fraud" -

Pharmaceutical & Life Sciences Merge Healthcare Inc. Side Letter Agreements www.SEC.gov

"Four Pharmaceutical Companies Pay $124 Million for Submission

Pharmaceutical & Life Sciences Mylan Pharmaceuticals Inc. Fraud Against the Government or Customers of False Claims to Medicaid" - www.USDOJ.gov

Disbursement of company funds including the

issuance of false credits or refunds or rebates and

bribes to legitimate vendors for which the employee

receives a kickback "Neurometrix Agrees To Deferred Prosecution For Illegal Kickbacks

Pharmaceutical & Life Sciences Neurometrix Inc. Illegal Marketing Paid To Physicians" - US Fed News

"SEC Files Settled Books and Records and Internal Controls

Charges Against Novo Nordisk for Improper Payments to Iraq

Disbursement of company funds including the Under the U.N. Oil for Food Program; Novo Nordisk Agrees to Pay

issuance of false credits or refunds or rebates and Over $10 Million in Disgorgement, Interest, and Penalties" -

bribes to legitimate vendors for which the employee www.SEC.gov

receives a kickback

Payments to Government Officials Link to SEC Complaint -

Pharmaceutical & Life Sciences Novo Nordisk A/S Wire Fraud http://www.sec.gov/litigation/complaints/2009/comp21033.pdfa

Disbursement of company funds including the

issuance of false credits or refunds or rebates and "Nation’s Largest Nursing Home Pharmacy and Drug Manufacturer

bribes to legitimate vendors for which the employee to Pay $112 Million to Settle False Claims Act Cases" -

Pharmaceutical & Life Sciences Omnicare Inc. receives a kickback www.USDOJ.gov

Sector Company Scheme(s) Reference

"Four Pharmaceutical Companies Pay $124 Million for Submission

Pharmaceutical & Life Sciences Ortho McNeil Pharmaceutical Inc. Fraud Against the Government or Customers of False Claims to Medicaid" - www.USDOJ.gov



"Quest Diagnostics to Pay U.S. $302 Million to Resolve Allegations

Pharmaceutical & Life Sciences Quest Diagnostics Inc. Illegal Marketing That a Subsidiary Sold Misbranded Test Kits" - www.SEC.gov

"Guilty Pleas in Inquiry Into Stryker's Marketing" - The New York

Pharmaceutical & Life Sciences Stryker Corp. Illegal Marketing Times

"Landmark Settlement Reached With Medical Device Maker

Pharmaceutical & Life Sciences Synthes AG Conflicts of Interest Synthes" - US Fed News

"Medical Equipment Company Owner Pleads Guilty to Fraud

Scheme Involving Nutritional Supplies and 'Arthritis Kits'" -

Pharmaceutical & Life Sciences Trucare Medical Equipment Services Fraud Against the Government or Customers www.USDOJ.gov

"Four Pharmaceutical Companies Pay $124 Million for Submission

Pharmaceutical & Life Sciences UDL Laboratories Inc. Fraud Against the Government or Customers of False Claims to Medicaid" - www.USDOJ.gov

"Miramar Accountant Pleads Guilty To Medicare Fraud Scheme" -

Pharmaceutical & Life Sciences Universal Care Corp. Fraud Against the Government or Customers US Fed News

"Cuomo Secures Agreements With Four Leading Private Equity

Commercial Bribery Firms To Adopt Code Of Conduct And Eliminate Pay-To-Play In

Private Equity Access Capital Partners Conflicts of Interest Public Pension Funds Nationwide" - States News Service

"SEC Charges Investment Management Firm and Principal in

Kickback Scheme Involving New York Pension Fund" -

www.SEC.gov



Link to SEC Complaint -

http://www.sec.gov/litigation/complaints/2009/comp21018.pdf

Disbursement of company funds including the

issuance of false credits or refunds or rebates and Link to OAG of New York Criminal Complaint -

bribes to legitimate vendors for which the employee http://www.oag.state.ny.us/media_center/2009/apr/pdfs/Meyer%20

Private Equity Aldus Equity Partners LP receives a kickback Complaint%20-%20FINAL.pdf

Commercial Bribery

Conflicts of Interest

Disbursement of company funds including the

issuance of false credits or refunds or rebates and

bribes to legitimate vendors for which the employee "Pension Deals Seen as a Focus Of Wide Inquiry" - The New York

Private Equity Carlyle Group receives a kickback Times

"Cuomo Secures Agreements With Four Leading Private Equity

Commercial Bribery Firms To Adopt Code Of Conduct And Eliminate Pay-To-Play In

Private Equity Falconhead Capital Conflicts of Interest Public Pension Funds Nationwide" - States News Service

"Cuomo Secures Agreements With Four Leading Private Equity

Commercial Bribery Firms To Adopt Code Of Conduct And Eliminate Pay-To-Play In

Private Equity HM Capital Partners I Conflicts of Interest Public Pension Funds Nationwide" - States News Service

"Cuomo Secures Agreements With Four Leading Private Equity

Commercial Bribery Firms To Adopt Code Of Conduct And Eliminate Pay-To-Play In

Private Equity Levine Leichtman Capital Partners Conflicts of Interest Public Pension Funds Nationwide" - States News Service

"Cuomo Announces Guilty Plea By Founder Of Private Equity Firm

In Continuing Investigation Of Pay-To-Play Kickback Scheme At

Private Equity Markstone Capital Group LLC Commercial Bribery State Pension Fund" - States News Service

Sector Company Scheme(s) Reference

"SEC Freezes Assets Of Financier Danny Pang For

Misrepresenting Investments And Forging Documents To

Investors" - www.SEC.gov



Fraudulent Estimates of Foreign Currency Translation Link to SEC Complaint -

Private Equity Private Equity Management Group Inc. Securities fraud http://www.sec.gov/litigation/complaints/2009/comp21013.pdf

Commercial Bribery

Disbursement of company funds including the

issuance of false credits or refunds or rebates and

bribes to legitimate vendors for which the employee

Private Equity Quadrangle Group LLC receives a kickback "Rattner Involved In Inquiry On Fees" - The Wall Street Journal

Commercial Bribery

Conflicts of Interest

Disbursement of company funds including the

issuance of false credits or refunds or rebates and

bribes to legitimate vendors for which the employee

Private Equity Riverstone Holdings receives a kickback "Firm Settles in New York Pension Inquiry" - The New York Times

"SEC Blocks Ponzi Scheme Involving Purported Investments In

Personal Injury Settlements" - www.SEC.gov



Disclosure Fraud through Mediums Link to SEC Complaint -

Private Equity Rockford Funding Group LLC Securities fraud http://www.sec.gov/litigation/complaints/2009/comp21329.pdf

"SEC Charges Former Employees Of Global Firms In Serial Insider

Trading Scheme" - www.SEC.gov



Link to SEC Complaint -

Private Equity TPG Capital LLP Insider Trading http://www.sec.gov/litigation/complaints/2009/comp21339.pdf

"Securities and Exchange Commission v. Michael Strauss, Stephen

Disclosure Fraud through Financial Reports Hozie and Robert Bernstein, Civil Action No. 09-CV-4150 (RB)

Fraudulent Estimates of Inadequate Reserves or (S.D.N.Y. April 28, 2009)" - www.SEC.gov

Failure to Adequately Recognize Bad Debts or

American Home Mortgage Investment Impairment of Receivables Link to SEC Complaint -

Real Estate Corp. Understating Loans and Payables http://www.sec.gov/litigation/complaints/2009/comp21014.pdf

"SEC v. John J. Bravata, et al, Case No. 09-CV-12950 (E.D. Mich.,

filed July 26, 2009)" - www.SEC.gov



Link to SEC Complaint -

Real Estate BBC Equities LLC Securities fraud http://www.sec.gov/litigation/complaints/2009/comp21155.pdf

"Justice Department Reaches Settlement with Consolidated

Real Estate Consolidated Multiple Listing Service Inc. Antitrust Multiple Listing Service Inc." - www.USDOJ.gov

Disclosure Fraud through Financial Reports

Real Estate Countrywide Financial Corp. Insider Trading "Charges of fraud loom for Mozilo" - Los Angeles Times

"DBSI investigators say company used new investors' money to

Real Estate DBSI Inc. Improper Use of Fiduciary Funds pay earlier obligations" - Associated Press Newswires

Disclosure Fraud through Mediums "Dubai Raises Developer's Bail In Fraud Case" - The Wall Street

Real Estate Dynasty Zarooni Wire Fraud Journal

"Manhattan Real Estate Developer Pleads Guilty In $27 Million

Real Estate Kingsland Group Inc. Wire Fraud Fraud Scheme" - US Fed News

Sector Company Scheme(s) Reference

"Securities and Exchange Commission v. Christopher M. Kunkel,

1:09-CV-1481 (N.D. Ga. June 4, 2009)" - www.SEC.gov



Link to SEC Complaint -

Real Estate Pinnacle Development Partners LLC Securities fraud http://www.sec.gov/litigation/complaints/2009/comp21077.pdf

"Southwest Exchange Owner Pleads Guilty In Federal Court To

Real Estate Southwest Exchange Inc. Wire Fraud Wire Fraud" - States News Service

"SEC Charges Operators of Multi Billion Dollar Real Estate

Real Estate Sunwest Management Inc. Securities fraud Enterprise" - www.SEC.gov



"SEC Charges Swiss National with Insider Trading" - www.SEC.gov



ink to SEC Complaint -

Real Estate Swiss Real Estate International Holding AG Insider Trading http://www.sec.gov/litigation/complaints/2009/comp21075.pdf

Money Laundering "Valley Investments Owners Philip Lochmiller, His Son, As Well As

Securities fraud Another Employee Indicted For Conspiracy And Fraud" - States

Real Estate Valley Investments Wire Fraud News Service

Misappropriation of Intellectual Property "Royal Oak Man Charged In Theft Of Trade Secrets" - US Fed

Real Estate World Alliance Financial Corp. Wire Fraud News

"Minneapolis Packaged-Ice Company Agrees to Plead Guilty to

Retail and Consumer Arctic Glacier International Inc. Antitrust Customer Allocation Conspiracy" - www.USDOJ.gov

"Taiwan LCD Producer Agrees to Plead Guilty and Pay $220 Million

Fine for Participating in LCD Price-Fixing Conspiracy" -

Retail and Consumer Chi Mei Optoelectronics Antitrust www.USDOJ.gov

"Former Executive Indicted for His Role in Two Cathode Ray Tube

Retail and Consumer Chunghwa Picture Tubes Ltd. Antitrust Price-Fixing Conspiracies" - www.USDOJ.gov

"Former Taiwanese Executive Indicted in Color Display Tube Price-

Retail and Consumer Chunghwa Picture Tubes Ltd. Antitrust Fixing Conspiracy" - www.USDOJ.gov

"Epson Imaging Devices Agrees to Plead Guilty and Pay $26

Million Fine for Participating in LCD Price-Fixing Conspiracy" -

Retail and Consumer Epson Imaging Devices Corp. Antitrust www.USDOJ.gov

Creation of fictitious vendors by an employee or using

shell companies "Lexington Kentucky Fugitive Indicted For Allegedly Embezzling

Money Laundering $8.7 Million From Cincinnati-Based Soft Drink Bottler" - US Fed

Retail and Consumer G&J Pepsi-Cola Bottlers Inc. Wire Fraud News

Payments to Government Officials "Hong Kong court extends freeze of Gome ex-chairman's assets in

Retail and Consumer Gome Electrical Appliances Securities fraud city amid China's graft probe" - Associated Press Newswires

"The Hain Celestial Group Inc. Settles Charges of Stock Options

Backdating" - www.SEC.gov



Link to SEC Complaint -

Retail and Consumer Hain Celestial Group Inc. Backdating of Options http://www.sec.gov/litigation/complaints/2009/comp21195.pdf



"Hitachi Displays Agrees to Plead Guilty and Pay $31 Million Fine

Retail and Consumer Hitachi Displays Ltd. Antitrust for Participating in LCD Price-Fixing Conspiracy" - www.USDOJ.gov

"Koss Executive Accused Of Embezzling Company Funds To Pay

Retail and Consumer Koss Corp. Wire Fraud Off Shopping Spree" - Dow Jones News Service

"FTC Charges Indiana Firm With Failing To Live Up To Rebate

Retail and Consumer Market Development Specialists Illegal Marketing Promises" - States News Service

Sector Company Scheme(s) Reference

"SEC Charges Nature's Sunshine Products, Inc. With Making Illegal

Foreign Payments" - www.SEC.gov



Link to SEC Complaint -

Retail and Consumer Nature's Sunshine Products Inc. Payments to Government Officials http://www.sec.gov/litigation/complaints/2009/comp21162.pdf

Creation of Fictitious Vendors by an Employee or

Using Shell Companies

Misappropriation of Fixed Assets

Money Laundering

Retail and Consumer Republic Windows and Doors Wire Fraud "Theft Charges For Ex-Owner Of Factory" - The New York Times

"At Ex-Employee's Sentencing, Saks Speaks as Victim" - The New

Retail and Consumer Saks Inc. Recording False Refunds York Times

"Hudson Woman Pleads Guilty, Sentenced For Stealing $724,000

Retail and Consumer Skinner Inc. Lapping From Local Antiques Dealer" - US Fed News

"SEC Sues Former Universal Food & Beverage, Co. CEO For

Fraud" - www.SEC.gov



Disclosure Fraud through Financial Reports Link to SEC Complaint -

Retail and Consumer Universal Food & Beverage Inc. Disclosure Fraud through Mediums http://www.sec.gov/litigation/complaints/2009/comp21187.pdf

"Attorney General Goddard Announces $1 Million Pricing

Retail and Consumer Wal-Mart Stores Inc. Antitrust Settlement With Wal-Mart" - US Fed News

"Two Accused of Embezzling $200,000 From South Bronx Nonprofit

SBCC Management Corp. Education/Not for Profit Personal purchases Group They Headed" - The New York Times

"Attorney General Cuomo Announces Criminal Charges Against A

State University of New York Former Suny Employee For Using State Credit Card To Purchase

College of Optometry Education/Not for Profit Personal purchases Personal Items" - States News Service

Backdating of Agreements

Bill and Hold and Other Schemes Involving Lack of

Delivery "SEC Charges Massachusetts Company, Former Chief Operating

Improper Estimates for Returns or Price Adjustments Officer, and Controller in Scheme to Inflate Reported Revenue" -

and Other Concessions www.SEC.gov

Sham Transactions - Related Party or Trial /

Evaluation Products and Other Link to SEC Complaint -

Technology Apogee Technology Inc. Side Letter Agreements http://www.sec.gov/litigation/complaints/2009/comp21048.pdf

"New Hampshire Woman Pleads Guilty, Sentenced For Stealing

Creation of fictitious vendors by an employee or using More Than $82,000 From Her Former Employer" - States News

Technology Aspect Software shell companies Service

"SEC Brings Settled Actions Against Former CEO And CFO Of

Bill and Hold and Other Schemes Involving Lack of Astropower, Inc. For Their Roles In Financial Fraud" -

Delivery www.SEC.gov

Consignment or Other Contingency Sales

Disclosure Fraud through Financial Reports Link to SEC Complaint -

Technology AstroPower Inc. Recording Fictitious Transactions http://www.sec.gov/litigation/complaints/2009/comp20938.pdf

"SEC Halts $14 Million Ponzi Scheme Conducted By Nevada-

Based Firm And Its Manager" - www.SEC.gov



Link to SEC Complaint -

Technology Axcess Automation LLC Securities fraud http://www.sec.gov/litigation/complaints/2009/comp21041.pdf

Sector Company Scheme(s) Reference

"Former Accountant Arraigned In Connection With Allegedly

Technology Beta-Therm Corp. Personal purchases Stealing Over $202,000 From Former Employer" - US Fed News

"Black Box Gets Wells Notice From SEC" - Dow Jones Corporate

Technology Black Box Corp. Backdating of Options Filings Alert

Commercial Bribery "Former Speaker Of Massachusetts House Of Representatives And

Money Laundering Three Associates Indicted On Corruption Charges" - States News

Technology Cognos LLC Wire Fraud Service

Antitrust "New Mexico-based Computer Assets Inc. Agrees to Settle False

Fraud Against the Government or Customers Claims Allegations Involving the E-Rate Program" -

Technology Computer Assets Inc. Over-billing schemes www.USDOJ.gov

"Utah Man Sentenced To Eight Years For Multi-Million Dollar Fraud

Technology CyberKey Solutions Inc. Disclosure Fraud through Mediums Scheme" - States News Service

"Dell settles with attorneys general over misleading financing offers,

Technology Dell Inc. Illegal Marketing will pay $3.85 million" - Associated Press Newswires

"Diebold CFO Receives Wells Notice, Steps Down" - The Wall

Technology Diebold Inc. Undefined - Improper revenue recognition Street Journal

"Former Document Sciences Project Manager To Pay More Than

$120,000 To Settle Insider Trading Charge" - www.SEC.gov



Link to SEC Complaint -

Technology Document Sciences Corp. Insider Trading http://www.sec.gov/litigation/complaints/2009/comp21240.pdf

Conflicts of Interest

Disbursement of company funds including the

issuance of false credits or refunds or rebates and

bribes to legitimate vendors for which the employee "United States Intervenes in Case Against EMC Corporation

receives a kickback Alleging False Claims on Sales of Hardware, Software and

Technology EMC Corp. Fraud Against the Government or Customers Technology Services" - www.USDOJ.gov

"SEC Settles Insider Trading Case With Aaron S. Cooksey" -

www.SEC.gov



Link to SEC Complaint -

Technology Freescale Semiconductor Inc. Insider Trading http://www.sec.gov/litigation/complaints/2009/comp20863.pdf

"Justice Probes Antitrust Issues In Google Deal With Publishers" -

Technology Google Inc. Antitrust The Wall Street Journal

IBM Corp. (aka International Business Insider Trading "The Galleon Case: Moffat Viewed as 'Classic IBM Executive'" -

Technology Machines Corp.) Securities fraud The Wall Street Journal

Disclosure Fraud through Mediums "SEC Charges the Former CEO of Florida Software Company with

Technology IBSG International Inc. Insider Trading Fraud" - www.SEC.gov

Aiding & Abetting

Fraudulent or Improper Inventory Capitalization -

including Manipulation of Period End Overhead and

Indirect Cost Application Process

Improper Accounting for Consignment Inventory

Manipulation of Related Party Receivables

Round-trip Transactions

Sham Transactions - Related Party or Trial / "Ingram Micro to Disgorge $15 Million for Recordkeeping and

Technology Ingram Micro Inc. Evaluation Products and Other Internal Controls Violations" - SEC News Digest

Disclosure Fraud through Mediums "SEC Charges Three Former Integral Systems Officers with

Technology Integral Systems Inc. Securities fraud Securities Fraud" - www.SEC.gov

Sector Company Scheme(s) Reference

Technology Intel Corp. Antitrust "Cuomo Hits Intel With Suit" - The Wall Street Journal



"U.S. Sues Intel Alleging New Market Abuses --- FTC Action

Against Chip Giant Comes Same Day That Microsoft Resolves Its

Technology Intel Corp. Antitrust Longtime Antitrust Problems in Europe" - The Wall Street Journal



"SEC Charges Former Isilon Systems CFO With Fraudulently

Boosting Revenue" - www.SEC.gov



Link to SEC Complaint -

http://www.sec.gov/litigation/complaints/2009/comp21210-

fuhlendorf.pdf



Round-trip Transactions Link to SEC Complaint -

Technology Isilon Systems Inc. Side Letter Agreements http://www.sec.gov/litigation/complaints/2009/comp21210-isilon.pdf





"SEC Charges Five Individuals with Insider Trading Relating to the

Acquisition of Jamdat Mobile, Inc.; Four Individuals to Pay

$338,000 in Settlement" - www.SEC.gov



Link to SEC Complaint -

http://www.sec.gov/litigation/complaints/2009/comp21249-4895.pdf



Link to SEC Complaint -

Technology Jamdat Mobile Inc. Insider Trading http://www.sec.gov/litigation/complaints/2009/comp21249-8763.pdf

"SEC Files Settled Insider Trading Action Against Jeff L. Soisson

And Karen Kaye Walker" - www.SEC.gov



Link to SEC Complaint -

http://www.sec.gov/litigation/complaints/2009/comp21201.pdf

Technology JDA Software Group Insider Trading

Disclosure Fraud through Financial Reports "Former Maximum Dynamics Principal Pleads Guilty To Conspiracy

Technology Maximum Dynamics Securities fraud To Defraud IRS And SEC" - States News Service

"SEC Charges MedQuist Inc. and Former Senior Executives with

Securities Fraud" - www.SEC.gov



Link too SEC Complaint -

http://www.sec.gov/litigation/complaints/2009/comp20949-

medquist.pdf

Link too SEC Complaint -

http://www.sec.gov/litigation/complaints/2009/comp20949-

donohoe.pdf

Link too SEC Complaint -

Over-billing schemes http://www.sec.gov/litigation/complaints/2009/comp20949-

Technology MedQuist Inc. Securities fraud kearns.pdf

"Marietta Woman Pleads Guilty To Money Laundering" - States

Technology MentorGen LLC Money Laundering News Service

Sector Company Scheme(s) Reference

"GSA Contractor NetApp Agrees to Pay U.S. $128 Million to

Technology NetApp Inc. Fraud Against the Government or Customers Resolve Contract Fraud Allegations" - www.USDOJ.gov

"SEC Charges Perot Company Employee In $8.6 Million Insider

Trading Scheme" - www.SEC.gov



Link to SEC Complaint -

Technology Perot Systems Insider Trading http://www.sec.gov/litigation/complaints/2009/comp21221.pdf

"RIM, Canadian regulator reach settlement" - Associated Press

Newswires



Link to SEC Complaint -

Technology Research in Motion Ltd. Backdating of Options http://www.sec.gov/litigation/complaints/2009/comp20902.pdf

Undefined - Asset overstatement/liability

understatement "Satyam Chmn Quits After Revealing Accts Fraud" - Dow Jones

Technology Satyam Computer Services Ltd. Undefined - Improper revenue recognition International News

"EU fines firms for fixing power-equipment prices" - The Wall Street

Technology Toshiba Corp. Antitrust Journal Europe



"SEC Charges Former Executives At Silicon Valley Company For

Inflating Financial Results" - www.SEC.gov



Link to SEC Complaint (re: Benjamin Silva, III) -

http://www.sec.gov/litigation/complaints/2009/comp21302-silva.pdf



Link to SEC Complaint (re: Diane Bjorkstrom) -

Early Delivery of Product http://www.sec.gov/litigation/complaints/2009/comp21302-

Technology Tvia Inc. Side Letter Agreements bjorkstrom.pdf

"SEC Charges Verifone For Artificially Inflating Its Income" -

Technology VeriFone Holdings Inc. Improper Valuation of Inventory www.SEC.gov

"AT&T Technical Services Corp. to Pay U.S. more than $8.2 Million

Antitrust to Settle False Claims Involving the E-Rate Program" -

Telecommunications AT&T Technical Services Corp. Fraud Against the Government or Customers www.USDOJ.gov

Securities fraud "Edward P. May Indicted In $200 Million Ponzi Scheme" - US Fed

Telecommunications E-M Management Co. LLC Wire Fraud News

Money Laundering "Jury Finds Innotek Corporation President Guilty Of Fraud" - US

Telecommunications Innotek Corp. Wire Fraud Fed News

"Latin Node Inc., Pleads Guilty to Foreign Corrupt Practices Act

Violation and Agrees to Pay $2 Million Criminal Fine" -

Telecommunications Latin Node Inc. Payments to Government Officials www.USDOJ.gov

"SEC Charges Qualcomm's Former Director Of Strategic Marketing

Analysis With Insider Trading" - www.SEC.gov



Link to SEC Complaint -

Telecommunications Qualcomm Inc. Insider Trading http://www.sec.gov/litigation/complaints/2009/comp21140.pdf

"S. Korea levies fine against Qualcomm" - The San Diego Union-

Telecommunications Qualcomm Inc. Antitrust Tribune (MCT)



Commercial Bribery "Korean Businessman Indicted in Bribery Conspiracy and Wire

Telecommunications Samsung Rental Co. Ltd. Wire Fraud Fraud Scheme Involving $206 Million Contract" - www.USDOJ.gov

Sector Company Scheme(s) Reference

"Bearish Outlook For CEO Arrested On Securities Fraud Charges" -

Telecommunications Skylynx Communications Securities fraud US Fed News

"Two Florida Executives, One Florida Intermediary and Two Former

Haitian Government Officials Indicted for Their Alleged Participation

Telecommunications Telecom Consulting Services Corp. Payments to Government Officials in Foreign Bribery Scheme" - www.USDOJ.gov

"Two Florida Businessmen Plead Guilty to Participating in a

Conspiracy to Bribe Foreign Government Officials and Money

Telecommunications Telecommunications D’Haiti Payments to Government Officials Laundering" - www.USDOJ.gov

"SEC Sues Ulticom And Former Ulticom Executive For Fraudulent

Options Backdating And Earnings Management Schemes" -

www.SEC.gov



Link to SEC Complaint -

http://www.sec.gov/litigation/complaints/2009/comp21091-

ulticom.pdf

Link to SEC Complaint -

http://www.sec.gov/litigation/complaints/2009/comp21091-

Telecommunications Ulticom Inc. Backdating of Options roberts.pdf

"SEC Charges California Telecom Company With Bribery And

Other FCPA Violations" - www.SEC.gov



Link to SEC Complaint -

Telecommunications UTStarcom Inc. Payments to Government Officials http://www.sec.gov/litigation/complaints/2009/comp21357.pdf

Disclosure Fraud through Financial Reports "SEC v. Osvaldo Pitters, Terrell J. Kuykendall and Steven M.

Sham Transactions - Related Party or Trial / Ivester, Civil Action No. 09-20957 CIV-GRAHAM (S.D. Fla., April

Telecommunications VoIP Inc. Evaluation Products and Other 13, 2009)" - www.SEC.gov

"LAN Cargo S.A., Aerolinhas Brasileiras S.A. and EL AL Israel

Airlines Ltd. Agree to Plead Guilty for Fixing Prices on Air Cargo

Transportation and Logistics Aerolinhas Brasileiras S.A. Antitrust Shipments" - www.USDOJ.gov

"SEC Files Settled Regulation FD Charges Against Former Chief

Financial Officer" - www.SEC.gov



Link to SEC Complaint -

Transportation and Logistics American Commercial Lines Inc. Disclosure Fraud through Financial Reports http://www.sec.gov/litigation/complaints/2009/comp21222.pdf

"APL Ltd. to Pay U.S. $26.3 Million to Resolve Fraud Allegations for

Fraud Against the Government or Customers Inflated Shipping Costs to Military in Iraq and Afghanistan" -

Transportation and Logistics APL Limited Over-billing schemes www.USDOJ.gov

"Three International Airline Companies Agree to Plead Guilty to

Transportation and Logistics Asiana Airlines Inc. Antitrust Price Fixing on Air Cargo Shipments" - www.USDOJ.gov

Birkart Globistics GmbH & Co. Logistik and "United States Settles Claims Alleging Bid Rigging Conspiracy with

Transportation and Logistics Service KG Antitrust Two German Moving Companies" - www.USDOJ.gov

"Cashing in with credit cards; Charges Include Concert Tickets,

Transportation and Logistics Blue Grass Airport Personal purchases Golf Lessons" - The Lexington Herald Leader

"Ex-airport officials indicted in Lexington" - Associated Press

Transportation and Logistics Blue Grass Airport Business Expenses Fraud Newswires

"Three International Airline Companies Agree to Plead Guilty to

Transportation and Logistics Cargolux Airlines International S.A. Antitrust Price Fixing on Air Cargo Shipments" - www.USDOJ.gov

Former Continental Express executive found guilty of conspiracy" -

Transportation and Logistics Continental Express Inc. Theft of Checks Associated Press Newswires

Sector Company Scheme(s) Reference

"LAN Cargo S.A., Aerolinhas Brasileiras S.A. and EL AL Israel

Airlines Ltd. Agree to Plead Guilty for Fixing Prices on Air Cargo

Transportation and Logistics EL AL Israel Airlines Ltd. Antitrust Shipments" - www.USDOJ.gov

"Spanaway Woman Sentenced To 20 Months In Prison For Wire

Transportation and Logistics Freightco Logistics Wire Fraud Fraud" - US Fed News

"Japanese Corporate Operator of Cargo Vessel Sentenced to Pay

$1.75 Million for Conspiracy and Falsifying Records" -

Transportation and Logistics Hiong Guan Navegacion Japan Co. Ltd. Environmental or Health or Safety Violations www.USDOJ.gov

"United States Settles Claims Alleging Bid Rigging Conspiracy with

Transportation and Logistics ITO Möbel Transport GmbH Antitrust Two German Moving Companies" - www.USDOJ.gov

"LAN Cargo S.A., Aerolinhas Brasileiras S.A. and EL AL Israel

Airlines Ltd. Agree to Plead Guilty for Fixing Prices on Air Cargo

Transportation and Logistics LAN Cargo S.A. Antitrust Shipments" - www.USDOJ.gov

"SEC's Miami Regional Office Charges Six Defendants With Insider

Transportation and Logistics Neff Corp. Insider Trading Trading In Neff Corporation" - www.SEC.gov

"Three International Airline Companies Agree to Plead Guilty to

Transportation and Logistics Nippon Cargo Airlines Co. Ltd. Antitrust Price Fixing on Air Cargo Shipments" - www.USDOJ.gov

Antitrust

Transportation and Logistics Sea Star Line Related Party Transactions "Jones Act and jail time" - Journal of Commerce

Aiding & Abetting

Money Laundering

Recording Fictitious Transactions "South Carolina Man Indicted In $4 Million Fraud Scheme" - US

Transportation and Logistics Southern Logistics and Distribution Inc. Wire Fraud Fed News

Disbursement of company funds including the

issuance of false credits or refunds or rebates and

Consolidated Edison Corporation of New bribes to legitimate vendors for which the employee "Ten Supervisors, One Former Con Ed Employee Charged In

Utilities York Inc. receives a kickback Kickback Scheme" - US Fed News

"Entergy says it sold power to Miss. from Louisiana and rate payers

Utilities Entergy Corp. Over-billing schemes might have been affected" - Associated Press Newswires


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