Mike Samson, a junior accountant with the prestigious Deschell & Associates firm, had been working late hours for the past several months in an attempt to satisfy one of the firm's largest accounts, an account which brought in nearly 15 percent of annual revenue for the firm.

Bob March, Mike's senior partner, approached him and asked how the work on the account was coming. Mike told him that everything was fine and that his team would have the audits ready by the October deadline. It was late August, and the fact of the matter was the team was struggling with some of the complex financial reporting of the client, and there was the remote possibility that they would have to "fudge" some of the data. However, here, had to work on a team whose members he disliked, in part, with whom he didn't feel a close connection. As a result, work on the project suffered.

2. Under FSGO, what factors can a federal judge consider in determining the level and degree of sentencing appropriate to Deschell & Associate's wrongdoing? How do you think a judge will sentence D&A under the above-related facts?