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. 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 Companys 2013 and 2014 annual reports.

Question

Identify at least five SEC statutory sections or rules AND three criminal statutory sections that might apply to the CFOs conduct referenced above. After identifying these laws, describe (1) your understanding of the laws; and (2) what the SEC and/or the USAO would need to prove if the CFO was sued/charged for violating the law to prevail (meaning, what are the elements of the offense).