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 running a large accounting fraud scheme and funneling money to his own account after allegedly falsely invoicing sales 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.

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.

1.) Assume you'll want to gather the same records as the SEC, if possible, so that you are seeing the same information. Provide at least three examples of the types of information the SEC can request in its investigation.

2.) Assume that the ABC Partner asks if you are willing to testify about your work in a hearing concerning the CFO, but that the ABC partner is unsure about the laws governing your possible testimony: Identify the types of testimony you might be able to provide, or analyze other types of testimony and whether it would apply to you, by referencing relevant laws on point (and describe the admissibility of such testimony).