He is the audit partner responsible for auditing the financial statements of Core Technology’s U.S. operations for the fiscal year ended December 31, 2010. During all times relevant to this case, Thomas was also a partner with Weiss and Associates, LLP. Core Technology, based in Frankfurt, Germany, is an international advertising and media services conglomerate with offices throughout the world. Kuhn and Dieter is Core Technology’s Frankfurt-based auditing firm and issues joint reports with Weiss and Associates, LLP. During the relevant period, Core Technology was a foreign private issuer whose American Depository Receipts were registered with the Securities and Exchange Commission and were listed on the NYSE.