I read through the latest SEC complaint and I am struck by the fact that Rene was not also charged. Mark was cc:'ed on some of the most damning correspondence, and while I don't doubt he was the ringleader, Rene clearly shares culpability. My guess is that they are trying to line up a plea deal by keeping her out.. for now. If she doesn't cooperate they can crush her like a bug.
The other thing that strikes me as is RRBB. The 8-K filing from Arrayit hints at no substantive differences between the two:
"On June 3, 2019, Rosenberg Rich Baker Berman & Company (“RRBB”) ceased services as Arrayit Corporation’s independent registered public accountants. RRBB did not issue any audit reports during the period of engagement with Arrayit Corporation from October 28, 2016 to June 3, 2019.
During the two most recent fiscal years and the subsequent interim period preceding the resignation of RRBB, we had no disagreements with the firm on any matter of accounting principles or practices, financial statement disclosure, or auditing scope of procedure.
We provided a copy of the above disclosures to RRBB and requested that RRBB provide a letter addressed to the U.S. Securities and Exchange Commission stating whether or not the firm agrees with the above disclosures. RRBB agrees with the statements concerning RRBB in this Form 8-K. RRBB’s resignation letter and 8-K review letter are included as Exhibits A and B."
The RRBB letter seems to back that up:
We have read the statements made by Arrayit Corporation (“the Company”), which were provided to us and which we understand was filed with the Commission pursuant to Item 4.01 (a) Resignation of Independent Registered Public Accountant in its Form 8-K regarding the change in independent registered public accounting firm. We agree with the statements concerning our firm in such Current Report on Form 8-K.
We hereby consent to the filing of this letter as an exhibit to the foregoing report on Form 8-K.
The SEC complaint indicates that Arrayit failed to cooperate with RRBB from day one. As mad as I am at Arrayit, it seems to me that RRBB helped perpetuate the fraud. They signed off on the SEC filing as if everything was okay and that it was just a parting of the ways. The SEC filing makes clear that RRBB could not provide a valid audit, because Arrayit would not provide the necessary information.
Therefore, it was totally dishonest for RRBB to back up the Arrayit assertion that "we had no disagreements with the firm on any matter of accounting principles or practices, financial statement disclosure, or auditing scope of procedure." In fact, there were major and ongoing dispuites between the two.
As much as I'm kicking myself in the ass for believing Mark and Co., he had enablers besides Rene and Jason Nielsen. Hopefully, this is fertile ground for addtioinal civil lawsuits to recover monetary damages.
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