ance of Deloitte & Touche as special accountant. The Gibson Dunn partners assigned to this investigation were a former Executive Vice President for Enforcement of NASD, who had also formerly served as Chief 32 EFTA00731310 Litigation Counsel at the SEC, and a former federal prosecutor. The Company also notified

cost $20 million. The investigation was headed by Barry Goldsmith, a partner at Gibson Dunn who had formerly served as Executive Vice President for Enforcement of NASD and as Chief Litigation Counsel at the SEC. Gibson Dunn, with the assistance of Deloitte & Touche, reviewed over a million documents and interviewe