The article I choose is about a Florida based computer company hiding internal controls deficiencies and violating the Sarbanes-Oxley requirements. The Sarbanes-Oxley Act of 2002 requires a managements report on internal controls over financial reporting to be included in a companys annual report. The CEO and CFO must sign certifications confirming theyve disclosed all significant deficiencies to the outside auditors, reviewed the annual report, and attest to its accuracy. The SECs Enforcement Division alleges that CEO Marc Sherman and former CFO Edward L. Cummings represented in a managements report accompanying the fiscal year 2008 annual report for QSGI Inc. that Sherman participated in managements assessment of the internal controls. However, Sherman did not actually participate. The Enforcement Division further alleges that Sherman and Cummings each certified that they had disclosed all significant deficiencies in internal controls to the outside auditors. On the contrary, Sherman and Cummings misled the auditors chiefly by withholding that inadequate inventory controls existed within the companys Minnesota operations. They also withheld from auditors and investors that Sherman was directing and Cummings participating in a series of maneuvers to accelerate the recognition of certain inventory and accounts receivables in QSGIs books and records by up to a week at a time. Without admitting or denying the SECs findings, Cummings consented to a cease-and-desist order finding that he willfully violated Sections 10(b) and 13(b)(5) of the Exchange Act and Rules 10b-5, 13a-14, 13b2-1, and 13b2-2. The order also finds that he caused QSGIs violations of Exchange Act Sections 13(b)(2)(A) and 13(b)(2)(B). Cummings agreed to pay a $23,000 penalty, and to be barred from serving as an officer and director of a publicly traded company for five years. Cummings also agreed to be suspended for at least five years from practicing as an accountant on behalf of any publicly traded company or other entity regulated by the SEC