ROFL....I just noticed something for the first time from the complaint itself, two self-defeating quotes:
"[Bordynuik said] that the media credits could stand on their own [because] the auditor said so (this was from [Domark’s CEO]"
"Despite....the credibility of Domark’s CEO...Bordynuik directed that the media credits...be listed at the purported face value"
LOL
So the complaint admits Bordynuik valued the credits based on what DOMK's CEO & auditor told him to do and that they "could stand on their own,", but the single no-longer-employed SEC investigator opines he should have decided DOMK's CEO had low credibility and not to follow his advice.
This case is so dead it's not even funny. There is ZERO realistic chance of fraud when the case from the plaintiff's side admits the accounting error source came another CEO and his auditor. You don't even have to consider JBII's kick ass defense response. The plaintiff allegation is self-defeating.