securities to file with the Commission factually
accurate annual and quarterly reports. Exchange Act Rule 12b-20 provides that in
addition to the information expressly required to be included in a statement or
report, there shall be added such further material information, if any, as may
be necessary to make the required statements, in the light of the circumstances
under which they are made not misleading.
31. By reason of the foregoing, CA violated Section 13(a) of the Exchange
Act, 15 U.S.C. § 78m(a), and Rules 12b-20, 13a-1, and 13a-13, 17 C.F.R. §§
240.12b-20, 240.13a-1, and 240.13a-13, thereunder.
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FOURTH CLAIM FOR RELIEF
Violations of Sections 13(b)(2)(A) and 13(b)(2)(B) of the Exchange Act,
15 U.S.C. §§78m(b)(2)(A) and 78m(b)(2)(B)
32. The Commission realleges and incorporates by reference herein each and
every allegation contained in paragraphs 1 through 22.
33. Section 13(b)(2)(A) of the Exchange Act, 15 U.S.C. § 78m(b)(2)(A)
requires issuers to make and keep books, records and accounts which in
reasonable detail, accurately and favorably reflect the transactions and
dispositions of assets of the issuer.
34. Section 13(b)(2)(B) of the Exchange Act, 15 U.S.C. § 78m(b)(2)(B),
requires, among other things, that issuers maintain a system of internal
accounting controls that permit the preparation of financial statements in
conformity with GAAP.
35. By reason of the foregoing, CA has violated sections 13(b)(2)(A) and
13(b)(2)(B) of the Exchange Act, 15 U.S.C. §§ 78m(b)(2)(A) and 78m(b)(2)(B).
PRAYER FOR RELIEF
WHEREFORE, the Commission respectfully requests a Final Judgment:
I.
Permanently enjoining CA, and its agents, servants, employees and
attorneys and all persons in active concert or participation with them who
receive actual notice of the injunction by personal service or otherwise, and
each of them, from committing future violations of Section 17(a) of the
Securities Act, 15 U.S.C. § 77q(a); and Sections 10(b), 13(a), 13(b)(2)(A) and
13(b)(2)(B) of the Exchange Act, 15 U.S.C. §§ 78j(b), 78m(a), 78m(b)(2)(A) and
78m(b)(2)(B) and Rules 10b-5, 12b-20, 13a-1 and 13a-13, 17 C.F.R. §§ 240.10b-5,
240.12b-20, 240.13a-1, and 240.13a-13 thereunder.
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II.
Granting such other and further relief as the Court may deem just and
proper.
Dated: New York, New York
September 21, 2004
Mark K. Schonfeld (MS-2798)
Regional Director
Attorney for Plaintiff
SECURITIES AND EXCHANGE COMMISSION
Northeast Regional Office
233 Broadway
New York, New York 10279
(646) 428-1650
Of Counsel:
Alexander M. Vasilescu
Danielle Friedman
William J. Estes
Christopher M. Bruckmann
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