and American investors have lost a great advocate, the legacy that he has left behind will continue to serve them well.

We've identified those companies whose filings we think will require further review,

under Judge Webster's capable leadership, I'm confident that this strong board will address the important issues it faces with wisdom and expedition.

wholly inadequate and incomplete.

kinder and gentler place for accountants.

We investigate when we find there may be indications that a problem occurred, ... And if we do investigate, no one, no matter what their position or status is, no one gets a pass.