I believe the answer to your questions are: 1.) An SEC knowledgeable attorney aka an attorney that specializes in securities law, rather than specializing in something like maritime or real estate. 2.) A SEC qualified CPA might be the fact the CFO is a CPA that also acts as an expert witness for the SEC.
In addition, I believe you'll find after the sale of the shell, the corporate offices were temporarily moved to the CFO's location in the San Fernando Valley.
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