The SEC retained Brattle in a matter in which the SEC alleged that a company’s financial executives had manipulated internal controls to allow improper premature revenue recognition. Brattle supported an accounting and internal controls expert who examined the various internal controls claimed to be effective by the defendants, and opined that the company actually had a material weakness in its internal controls that the defendants failed to disclose to its auditors and in its financial statements. The SEC settled this matter with the defendants.