You are an associate at ABC LLP, a forensic accounting firm. Your company is retained by the Law Firm that is representing a client. The client, the former CFO of the Public Company, is being investigated by the SEC and FBI for apparently running a large accounting fraud scheme and funneling money to his own account through wire transfers after allegedly falsely invoicing sales during 2013 and 2014. During that period of time, the Public Company offered stock to investors on several occasions and the CFO signed the offering documents.  The apparent accounting fraud scheme may have artificially inflated the company's stock price by 25% during 2013 and 2014.  The Auditing Firm audited the Public Company and issued opinion letters in connection with the Public Company’s 2013 and 2014 annual reports.

You are just getting up to speed on the case, but the ABC Partner asked for you to help analyze the issue in connection with the Law Firm.  

Prepare an investigative plan to help uncover the truth.

Who would you want to interview, and why?

What documents would you seek?

what is your understanding of what types of documents and information the SEC could seek and how would that affect your plan?