ce by KPMG in PCAOB inspections, the results of which are passed on to the SEC. We recently tried and convicted two defendants David Middendorf and Jeff Wada. Britt was severed from the February trial for health reasons. 11/5/19 U.S. v. Ziskind, et al., 18 Cr. 375 (VSB) (USAO # 2017R00773) (Thomas/ Boo