Sorry, but that explanation is not supported by the evidence.
The other company used the same template numerous times. But yet Norat's name only occurs in the ones dated in the middle. Not earlier, which would have been true if the template explanation is to believe, and not the later ones, either.
No, Norat definitely prepared the obviously fraudulent and bogus financials that part of the ongoing SEC investigation as they were the ones that were used to suck people into that scam.
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