While a lowly "associate" auditor you were part of the audit team that handled "Bulls Eye" (BE) a company that is a merchandiser. Your firm have audited them the past 12 years. Last week, news broke that BE was committing a fraud and their financial statements had to be restated for the past 10 years. Immediately the PCAOB and the SEC look into your audit firm. Your boss begins to panic, not because he thinks the firm did something wrong but because he cannot find the audit files from 4 and 6 years ago respectively. Use the code to find out what EACH of the penalties are for missing the files. What are the defenses?