I worked on IPOs as a board member, an executive, and an investment banker. I served on the board of a leading coffee company before its IPO. I also served on the board of a company that develops and licenses intellectual property through its IPO. I am extremely familiar with the current SEC and Sarbanes Oxley requirements for publicly traded companies. I have served on several publicly traded company audit committees of the board of directors. The audit committee should have done proper audit due diligence to assure the board of directors that the audits that were being done for the SEC filings (S-1 and subsequent 10-Ks) were conducted properly and that should have included due diligence on whether there was an opportunity for fraud or misstatement of the financial statements. Additionally, the audit committee should have been heavily involved in the Sarbanes Oxley Section 404a analysis which would have uncovered any material weaknesses in the company’s financial controls as well as the tone at the top. This SOX work, if done properly, by the internal auditor and/or outside consultants with no relation to the auditors and overseen by the audit committee of the board of directors, would have uncovered whether there was any self-dealing or altering of loan applications. I have served as an expert witness in multiple cases regarding securities matters. One case concerned whether a company received fair value during a merger. The other case was about valuing the equity ownership in a marital dissolution case.