Pilgrim Petroleum Corp. (PGPM)

[2hars]

Just for the record; For it to be fraud it has to be with "Intention" but a mistake is without "Intention"
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fraud /fr?d/ Show Spelled
[frawd] Show IPA

–noun
1. deceit, trickery, sharp practice, or breach of confidence, perpetrated for profit or to gain some unfair or dishonest advantage.
2. a particular instance of such deceit or trickery: mail fraud; election frauds.
3. any deception, trickery, or humbug: That diet book is a fraud and a waste of time.
4. a person who makes deceitful pretenses; sham; poseur.
Use fraud in a Sentence
See images of fraud
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[color=red]mis·take /m?'ste?k/ Show Spelled
[mi-steyk] Show IPA
noun, verb, -took, -tak·en, -tak·ing.
–noun
1. an error in action, calculation, opinion, or judgment caused by poor reasoning, carelessness, insufficient knowledge, etc.
2. a misunderstanding or misconception.
–verb (used with object) [/color]

I agree that you found an error in their quarterly reports but I think you will be hard pressed to prove their intent was fraud.
JMO
2hars