Based on the company (Bankrate.com Indictment ) list these background requirements

who was bankrate.com external auditor?

(1) Name of Defendants (Company & Individual Defendants & their positions), (2) Jurisdiction where case is located (e.g. "SDNY" See first page of Complaint); (3) Fraud Period (i.e., class period - you must use the shareholder consolidated amended compliant (not the press release nor the SEC complaint); (4) Name of External Independent Auditor (which firm is signing the audit opinion); (5) (a) Description of the Accounting Fraud (e.g., "Revenue Recognition, Bill and Hold, etc.). If there are any other frauds related such as corruption (e.g., bid rigging, FCPA) or asset misappropriation discuss those). (b) You must provide examples of journal entries made to create and conceal the fraud. (6) Name of any third party defendants (e.g., auditors, underwriters, etc.); (7) Any parallel investigation (e.g., SEC, DOJ, State's attorney generals, etc.; provide brief summary of actions); (8) Name of a Competitor or Industry and SIC in which the company is classified (see EDGAR); (1) Name of Defendants (Company & Individual Defendants & their positions), (2) Jurisdiction where case is located (e.g. "SDNY" See first page of Complaint); (3) Fraud Period (i.e., class period - you must use the shareholder consolidated amended compliant (not the press release nor the SEC complaint); (4) Name of External Independent Auditor (which firm is signing the audit opinion); (5) (a) Description of the Accounting Fraud (e.g., "Revenue Recognition, Bill and Hold, etc.). If there are any other frauds related such as corruption (e.g., bid rigging, FCPA) or asset misappropriation discuss those). (b) You must provide examples of journal entries made to create and conceal the fraud. (6) Name of any third party defendants (e.g., auditors, underwriters, etc.); (7) Any parallel investigation (e.g., SEC, DOJ, State's attorney generals, etc.; provide brief summary of actions); (8) Name of a Competitor or Industry and SIC in which the company is classified (see EDGAR)