My guess is David DeSormeau who was the CFO. The company's independent auditor was David Coffey from mid-May 2001 until mid-January 2003. From the hearing reports, it sounds like they didn't have a replacement for him until Neil Levine. The external auditor wouldn't be maintaining company books anyway. So, I bet it's DeSormeau.
----- "We simply attempt to be fearful when others are greedy and to be greedy only when others are fearful." -- Warren Buffett