cilitate the preparation of financial statements in conformity with GAAP to comply with financial institutions’ lending requirements. 247 See SEC v. RAE Sys. Inc, supra note 92; In ve RAE Sys. Inc., supra note 92. *48 See Section 13(b)(6) of the Exchange Act, 15 U.S.C. § 78m(b) (6), which provides that wh