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EFTA00726708_sub_002 - EFTA00726708_167
ly, the Berenfeld Employees committed the following overt acts and/or omissions in furtherance of the conspiracy. 36 Although Berenfeld CPA Partner Robert Bedwell acknowledges in a February 2, 2009 e-mail to Leitstein that "fraud risk assessment procedures will need to be performed given the higher fraud risk
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