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Access the Litigation section of the SEC’s website

Access the Litigation section of the SEC’s website at  http://www.sec.gov/litigation.shtml Links to an external site. . Click on Accounting and Auditing Enforcement Releases. Click on AAER-3234, under Additional Archives, filed January 20, 2011. Read the release and the related SEC complaint. Summarize the release and complaint in one to two pages (12-point font, double-spaced).

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