Plaintiff'S Original Complaint

Summary

Plaintiff's Original Complaint, filed July 5, 2022 as Document 5-1 in Case 1:22-cv-02237-SEG and stamped Page 1 of 402. The document is marked Exhibit 1A and reproduces a complaint by Raissa Djuissi Kengne, electronically filed May 25, 2022 in the Superior Court of Fulton County, State of Georgia, Civil Action File No. 2022CV365268. The complaint names BDO USA, LLP and individual partners and managers, Beacon Management Services, LLC, the 1280 West Condominium Association, the firm Finch McCranie and its representatives, and audit clients including Interface, Inc. and Atlanticus Holdings Corporation. It states that the plaintiff, a former IT audit manager, reported audit deficiencies and was then subjected to retaliation, harassment, computer intrusion and burglary. It invokes the Dodd-Frank Act, 18 U.S.C. § 1514A, Title VII of the Civil Rights Act of 1964, and O.C.G.A. § 45-1-4.

Summary drafted by a model from the document's text below and checked by script against that text before publication. It is a navigation aid, not a reading of what the document proves. Where AI is used

Full text

Case 1:22-cv-02237-SEG

Document 5-1

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STATE OF GEORGIA
)

Case No. I :22-CV-2297

)

(Related Case No.

RAISSA Drurssr KENGNE,

)

I :22-CV-2297-SEG)

Applicant,

)

(Related Case No.

)

1 :22-CV-2263)

v.

)

ID.ME,INC.

)

COGENCY GLOBAL INC.

)

250 BROWNS HILL CT,

)

MIDLOTHIAN, VA,23114-9510, USA

)

)
Respondent.

)

EXHIBIT lA


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Fulton County Superior Co!'
***EFILED*''"'"Q
Date: 5/25/2022 1:23 P
Cathelene Robinson, Clelk

EXHIBIT 1A
IN THE

I
I

;~Ji:ERlOR c'ou'Ri OF FULTo'NJ<ffiNTY
STATE OF GEORGIA

RAISSA DJUJSSI KENGNE,

§

Plaintiff,

§

§
V,

§

WESLEY FREEMAN; BOO USA, LLP; SCOTT

§

MEIER; PAUL DA VJSON; JASON CUDA;

§

JUSTIN WILKES; ANTHONY REH;

§

PETER POPPO; MARK DAVENPORT;

§

JOHNSON WONG; JUSTIN MUNGAL,

' §

2022CV365268
Civit'Action File No.- -

§

BEACON MANAGEMENT SERV!,CES, LLC;

§

LISA SIMMONS; STEVEN WEIBEL;

§

1280 WEST CONDOMINIUM ASSOCIATION;

§

MICHAEL SHINNERS; MICAH KURTZBERG;

§

RONNIE BRIDGES; BRETT DETTMERING;

§

MICHAEL SHAFFER; ROHAN RUPANI,

§
§

FINCH MCCRANIE;

§

MICHAEL SULLIVAN; WALTER JOSPIN,

§
§

and

§
§

INTERFACE, INC.;

§

ATLANTICUS HOLDINGS CORPORATION;

§

SPAR GROUP, INC. (NMS SPAR);

§

BIOHORJZONS IMPLANT SYSTEMS, INC.

§

(an Henry Schein Subsidiary); KAS NADERI,

§
§

Defendants.

§

.£L~IN11 ff )S

I or 407

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JURY TRJAL DEMANDED


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PLAINTIFF'S ORIGINAL COMPLAINT
TO THE HONORABLE JUDGE OF SAID COURT:
PLAINTIFF, RAISSA DJl:ISSI KENGNE ("Plaintiff' or "Whistleblower") files this
Original Complaint against WESLEY FREEMAN, BOO USA, LLP, SCOTT MEIER,
PAUL DAVISON, JASON CUDA, JUSTIN WILKES, ANTHONY REH, PETER
POPPO, MARK DAVENPORT, JOHNSON WONG, JUSTIN MUNGAL, BEACON
MANAGEMENT SERVICES, LLC ("Beacon Management"), LISA SIMMONS,
STEVEN WEIBEL, 1280 WEST ASSOCIATION, INC, MICHAEL SHINNERS,
MICAH KURTZBERG, R?NNIE BRIDGES, BRETT DETTMERING, MICHAEL
SHAFFER, ROHAN RUPANI, FINCH MCCRANIE, MICHAEL SULLIVAN,
WALTER JOSPIN, INTERFACE, INC. ("Interface"), ATLANTICUS HOLDINGS
CORPORATION ("Atlanticus"), SPAR GROUP, INC. (NMS SPAR) ("NMS"),
BIOHORIZONS IMPLANT SYSTEMS, INC. (AN HENRY SCHEIN SUBSIDIARY)
("BioHorizons"), and KAS NADERI, together the ("Defendants") to show that Plaintiff,
upon making a disclosure in lhe public inleresl ("Whistleblowing"), was subjected to a
bribery attempt, Plaintiffs attorney-client privilege was violated, Plaintiff was
prevented to communicate with the authorities, Plaintiffs computer systems were
hacked, Plaintiffs phones were spoofed, Plaintiff's home was burglarized, Plaintiff was
retaliated against, persecuted, harassed, and attacked in violation of The Dodd-Frank
Wall Street Reform and Consumer ·Protection Act, 18 i.J.S.C. § 1514A Sarbanes Oxley

I

Act ("SOX"), Title VII of the Civil Rights Acl of 1964 (Title \{II), section Il(c) of the
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Occupational Safety and Health Act, O.C.G.A § 45-1-4 Georgi~ Whistleblower Statute,
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O.C.G.A.

§ 9-11-11.l

Document 5-1

Anti-SLAPP

Statute,

Filed 07/05/22

O.C.G.A.1

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Page 4 of 402

§ 24-9-24

Client's

communications to attorney privileged Statute, 18 U.S. Code§' 1512 Tampering with a
witness, victim, or an infonnant, O.C.G.A. § I 6-10-93 Influencing Witness Statute,
O.C.G.A. § 16-4-8 Conspiracy to Commit a Crime Statute, O.C.G.A. §§ 16-9-90 - 169-94 Computer Crimes Statute, O.C.G.A. §§ 16-9-150 - 16-9~157 Computer Security
Statute, O.C.G ..A. §16-10-2 Bribery Statute, O.C.G.A. § 16-7-1 Burglary Statute,
O.C.G.A. § 16-8-24 Theft by possession of stolen mail Statute, 18 U.S. Code§ 1701
Obstruction of mails generally, 18 U.S. 'Code § 1702 Obstruction of correspondence,
and 61 FR 38687 (47 CFR 20, 47 CFR 52) Telephone Number Portability (CC Docket
No.95-116, FCC 96-286).
The horrific events that started in 2021 were a direct and foreseeable consequence of the
willful actions perpetrated by the Defendants, both individually and in concert. In
support of this instrument, Plaintiff, would respectfully show as described herein.

PRELIMINARY STATEMENT
I.

This case concerns the retaliation, persecution, harassment, .intimidation,

threats, burglary, computer hacking, phone spoofing, and other ~ttacks the Plaintiff was
subjected to upon repmting to the relevant authorities a violation of the SEC regulations,
the PCAOB Standards, the Antitrust law, and a circumvention of the law prohibiting
employers from asking about an applicant's pay history in the state of Georgia. The
unlawful, criminal, immoral, and illegal acts presented in this instrument were
perpetrated by the Defendants.

2.

I

Other attacks the Plaintiff was subjected to, included, but are not limited
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to blocking access to her personal emails containing relevant evidence, blocking access

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to finances and bank accounts, blocking access
to her p:honc Jmber
by preventing the
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porting of her number to a different earner, which is against the Federal
Communications Commission (FCC) regulations, blacklisting her on relevant job
opportunities, preventing her from receiving unemployment benefits, preventing her
from receiving Homeowner Assistance Funds (HAF) benefits, and preventing her from
receiving SNAP benefits.
3.

The pmties in this case can be divided into four (4) main groups.

Group 1 - Plaintiff is comprised of Raissa Djuissi Kengne, the Plaintiff, and former
employee of BDO USA, LLP. The Plaintiff worked for BDO USA, LLP in the capacity
of Experienced IT Audit Manager.
Group 2- Defendants is comprised ofBDO USA, LLP, the public accounting ftnn where
the Plaintiff was fonnerly employed, as well as Partners and members of management
at BDO USA, LLP including Scott Meier, Wesley Freeman, Paul Davison, Jason Cuda,
Justin Wilkes, Anthony Reh, Peter Poppo, Mark Davenport, Johnson Wong. Group 2
also includes Justin Mungal, a homeowner who lives directly across the Plaintiff's unit
at the 1280 West Condominium in Atlanta, GA who admittedly stated that he worked
for BDO USA, LLP. Jn addition to BDO USA, LLP and Justin Mungal, Group 2 includes
the clients assigned to Plaintiff while she was employed at BDO USA, LLP specifically

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Interface, Inc., Atlanticus Holdings Corporation, Kas Naderi, BioHorizons In,plant
Systems, Inc., and National Merchandising Services, LLC.
Group 3 - Defendants is comprised of the attorney's firms andi its representatives who
were previously retained by Plaintiff for representation in the 'whistleblower case. The

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attorney's firm was Finch Mccranie and its representatives we, e Michael Sullivan and
Walter Jospin.
Group 4 - Defendants is comprised of the 1280 West Condominium Association and its
Board of Directors as well as Beacon Management Services, LLC and its agents. Beacon
Management Services, LLC has served as the management company for the 1280 West
Condominium Association where the Plaintiff resides for many years.
4.

Plaintiff was hired at BOO USA, LLP Atlanta office as an Information

Technology ("IT") Audit Manager in September 2019. When Plaintiff started, Plaintiff
noticed that the workpapers for both private clients and public clients were being rolled
forward year after year without doing the work or without performing the work based
on U.S. Securities mid Exchange Commission (SEC) regulations, Public Company
Accounting Oversight Board (PCAOB) standards, and Americ:an Institute of Certified
Public Accountants (AICPA) standards.

5.

The public clients included BlueLinx Holdings, Atlanticus Holdings

Corporation, BioHorizons Implant Systems, Inc., NMS, and Itii¢rface, Inc. Interface had
recently been under an SEC investigation and an executive employee at Interface has
been suspended.

6.

· In addition, to the work being mostly rolled forward on the public clients

such as BlueLinx, Atlanticus, · BioHorizons, NMS, and Int~rface, the Information
Technology ("IT") fin9ings· severity were not properly reported on BlueLinx, Atlanticus,
BioHorizons, Interface, and !ZEA.

7.

An IT finding can be classified as a significant lieficiency or a material

!
weakness.

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Tho SEC, PCAOB, a,d Al Cl'A dofi"' , sigaifie,", defid~l,

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, dofiei ~ey, oc ,

combination of deficiencies, in internal control over financial reporting, that is less
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severe than a material weakness yet important enough to merit
attention by those

responsible for oversight of the company's financial reporting,
The SEC, PCAOB, and A!CPA define a material weakness as a deficiency, or a
combination of deficiencies, in internal control over financial reporting, such that there
is a "reasonable possibility" that a material misstatement of the company's annual or
interim financial statements will not be prevented or detected on a timely basis.
Furthermore, an aggregation of deficiencies can rise to the level of material weaknesses
as it was the case with the public and private clients the Plaintiff worked on.
There is a "reasonable possibility" ofan event when the likelihood of the event is either
"reasonably possible" or "probable," as those terms arc used in· paragraph 3 of Financial
Accounting Standards Board Statement No. 5, Accounting for Contingencies. If the
finai1cial statements contain material misstatements, Auditing Standards ("AS") 3 l 05,
Departures from Unqualified Opinions and Other Reporting Circumstances, indicates
that _the auditor should issue a qualified or an adverse opinion on the financial statements.
8.

When Plaintiff started performing the IT audit); and noted significant

deficiencies and/or material weaknesses, which would have had for effect an adjustment
in audit procedures and potentially the audit report, the res.ults of the audit were
intentionally disregarded by Defendant Wesley Freeman, IT Audit Director, and
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intentionally removed from being reported as significant deficiencies and material

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weaknesses.

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9.

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The private clients included Janus, Dustex, fCCI Insurance Group
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("FCC!"), RSR Group, ProCare, Vacation Express, and many others.
I 0.

The issue with the IT audit work performed was ;that several deficiencies

that should have been identified as significant deficiencies and/or material weaknesses
were actually identified as control deficiencies. Because they were never communicated
to the financial statements audit team as significant deficiencies or material weaknesses,
the financial statements audit teams never adjusted their audit strategy and therefore,
never addressed the risk of material misstatements due to ineffective IT general controls
("ITGCs") increasing the risk that the financial statements filed with the SEC were
materially misstated.
11.

Private companies usually request audit reports because the banks require

an audit to loan substantial amounts of money.
12.

Public companies are required to have an independent audit performed

by a public accounting fim1 in conformity with the PCAOB standards. Defendant BOO
USA, LLP is one such public accounting firm. Plaintiff worked for BDO USA, LLP ir
the capacity of Experienced IT Audit Manager.
13.

FCC! is an insurance company that is required to comply with Section

624.424(8), Florida Statutes by having an external independent Certified Public
Accounting ("CPA") firm prepare the workpapers as required by Rule 690-137.002,
Florida Administrative Code. FCC! IT audit had not been performed per the standards
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and regulations established by the SEC and the PCAOB since (1018. The required and

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relevant evidence was not requested and obtained in 201.8. The right evidence was
requested and obtained in 2019 and 2020 by the Plaintiff. However, the evidence was
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not properly tested by BDO USA, LLP and left out signifkant deficiencies and/or
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material weaknesses.

14.

Plaintiff has info1111ed the lS Assurance Director, Defendant Wesley

Freeman, of the work that was not performed in roughly 75% of the public and private
engagements she oversaw in the BDO USA, LLP Atlanta office. Defendant Wesley
Freeman did not deny it. Instead of fixing the issues going forward, Wesley Freeman
kept misreporting the IT findings to hide the significant deficiencies and/or material
weaknesses in the IS Assurance workpapers.

15.

As Plaintiff took the stand of performing the JS Assurance work with due

diligence and refused to obey Wesley Freeman's tacit command to "stop doing my job
so well" as Wesley Freeman stated one day, Wesley Freeman launched a smear
campaign against Plaintiff. Wesley Freeman enlisted the assistance of junior associates
to attempt to smear her reputation. It went so far that a Partner, Peter Popo, asked to talk
to Plaintiff and stated that he has never heard so many bad ihings mentioned about
someone's behavior; usually what he hears is the bad work someone does. In the
Plaintiffs case, it was the opposite. These associates enlisted to smear Plaintiffs
reputation were part of the group who delivered such a poor work product as described
above.

16.

Most of the people responsible for executing the IT audit (Ling Tang and

Dale Drushella) have left the Company, probably because they ~ould no longer keep up
with the fraud. Shaivi Patel, an associate, who was also involved in the deficient audits

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transferred to a different department.

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During a meeting with Scott Meier, the new

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Page 10 of 402

Audit Principal who

started at BOO USA, LLP in 2021, Scott Meier led Plaintiff to understand that Wesley
Freeman had accumulated a lot of good will with other Partners and Plain.tiff may need
more Partners to speak on her behalf. The meeting happened at the Establishment
restaurant located in 1 l 97 Peachtree Street NE Main Level, Overlooking The Grove,
Suite #517, Atlanta, GA 30305.
18.

Plaintiff refused to commit fraud and was targeted for it by Group 2 as

defined above, and which is comprised of BOO USA, LLP, Scott Meier, Wesley
Freeman, Paul Davison, hson Cuda, Justin Wilkes, Anthony Reh, Peter Poppo, Mark
Davenpmt, Johnson Wong. Group 2 also includes Justin Mungal, a 1280 West
condominium homeowner who lives across from Plaintiff.
I 9.

Defendant Wesley Freeman is not above lying to the PCAOB, the

internal inspectors, and the Partners. Plaintiff has observed as much during the PCAOB
inspection of the publicly traded company Atlanticus Holdings Corporation, when
Wesley Freeman attempied to provide misleading infonnation td the PCAOB inspectors.
20.

The PCAOB decided in 2021 to inspect the audit work performed by

BOO USA, LLP for the 2020 audit of Atlanticus. During the 2021 PCAOB inspection
of Atlanticus Holdings Corporation, Plaintiff was _pressure by Scott Meier, BOO IS
Assurance Principal, and Kas Naderi, Chief Information Officer of Atlanticus, to
provide misleading information to the PCAOB inspectors in order to address the
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questions asked by the PCAOB inspectors. Meetings were held with Kas Naderi in order
lo obtain evidence that should not have been admitted or considLed in the audit because
the 2020 Atlanticus audit report had already been filed.
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Kas Naderi, Chief Information Officer of Atlanticus, threatened Plaintiff

during a meeting held betwee_n Atlanticus and BDO USA, LLP and asked the Plaintiff
if she was "now willing to work with Atlanticus" and if Plainiiff was the one "asking
for additional evidence to provide to the PCAOB" inspectors.
Plaintiff was late during that call. Scott Meier, BDO JS Assurance Principal, told Kas
Naderi in the call that Plaintiff was in the bathroom. At the time of the said meeting,
Plaintiff was working from home due to the pandemic. Plaintiff was indeed in the
bathroom. Scott Meier had no way of knowing the Plaintiff was indeed in the bathroom
unless the Plaintiff was under surveillance by BDO USA, LLP, its agents, and/or the
Defendants.
22.

During the same 2021 PCAOB inspection of Atlanticus Holdings

Corporation, Plaintiff was indirectly threatened by Mark Davenport (Audit Partner),
Peter Poppo (Audit Partner), and Monica Burgess (Senior Audit Manager) who kept
using the word "dead" with emphasis in different meetings helq to discuss responses to
the PCAOB questions.
23.

Anthony Reh, the BDO USA Atlanta Office Managing Partner at the time

and the Audit Partner on the 2020 Otelco engagement, noted during a closing meeting
with Scott Meier (IT Audit Principal) that a material weakness in the Information
Technology ("IT") findings were hidden from him in 2019 as evidenced by his question
"Did we have this IT finding last year?" The answer the Plaintiff provided was "Yes".
Plaintiff had identified the IT finding classified as a materiai weakness in the 20 I 9

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Otelco audit and had shared lhe IT finding with Wesley Free,'nan, IT Audit Director.

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Plaintiff had shared the 2019 IT finding with Wesley Freeman b,ecause Wesley Freeman
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had stated that Anthony Reh had asked about an updated list of 20 I 9 IT findings.
The 2020 internal closing meeting with Otelco showed that Wesley Freeman had hidden
the 2019 IT finding by removing it from the Otelco files, thereby committing fraud and
violating AICPA, PCAOB, and SEC standards and regulations.

24.

Plaintiff kept being vocal about issues within the IT audits performed at

BDO USA, LLP Atlanta office, and the inadequate evaluation of identified material
weaknesses by the audit team in charge of the public companies' SOX audits. In
response to the Plaintiffs continued concerns about the effectiveness, efficiency,
accuracy, quality, and existence of the IT audit work, Scott Meier told the Plaintiff that
he had nothing to lose and implied that Plaintiff would have more to lose if Plaintiff
were to continue in this direction.

25.

Plaintiff believes the PCAOB and SEC standards and regulations were

violated because Plaintiff has noted as much when reviewing prior year workpapers. In
some instances, evidence required for the audits was not obtained, requested, or
appropriately evaluated or tested. In addition, the severity ·of the IT findings on
Plaintiffs engagements was inappropriately reported, and therefore, audit procedures
may ·not have been performed to provide reasonable assurance that the financial
statements were free from material misstatements due to error or fraud. Furthermore, ·
BDO hired a new JS Assurance Principal, Scott Meier, at the beginning of the year 2021

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who has also noted the IT findings were not evaluated appropriately.
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26.

During the 2021 SOX audit of Interface, Inc., th¢ Plaintiff sent an email

to Wayne Berson, the CEO ofBDO USA, LLP, in copy, alon!/ with other Partners on
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the Interface, Inc. engagement to let them know that the IT audit work for the Interface,
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Inc's engagement was ·not completed and the IT audit team \\fill not be meeting the
internal deadline. Paul. Dayison, the Audit Partner, and Sco,tt Meier, the IT Audit
Principal on the 2021 Interface engagement was unhappy with \his communication.
27.

Plaintiffs home was broken into several time~ in 2021. Plaintiff had

notified the 1280 West Condominium management's company (Beacon Management),
the 1280 West Board of Directors, the Atlanta Police Department, Chief Deputy Peek,
and BOO USA, LLP' management. Officer Caleb was dispatched to Plaintiffs
residence twice and told Plaintiff that "she was not paid the big bucks".
The 1280 West Condominium has a 24 hours and 7 days a week concierge staff, and
requires an access card to enter the premises as well as the elevators leading to the
residential area. In addition, the 1280 West Condominium is ·under video and audio
surveillance; recordings exist. It would be nearly impossible for someone to break into
Plaintiffs unit without the assistance of the building management. Upon noticing the
burglary, Plaintiff notified the 1280 West Management company and the 1280 West
Board of Directors to retain all evidence (video recordings, audio recordings, emails,
arid other documents) that will be subject to a lawsuit.
28.

Defendant Justin Mungal, mentioned as part of Group 2 above, is a

homeowner in the 1280 West Peachtree condominium building. Justin Mungal lives in
Unit 2108 and the Plaintiff lives in unit 2109. Justin Mungal lives directly across from
Plaintiff and their doors are separated by approximately two (2) feet. Justin Mungal
repeatedly told the Plaintiff that he worked for BOO, the Plairi.tiffs former employer

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and a defendant on this case.
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According to Defendant Justin Mungal, he mist~kenly received a United

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States Citizenship and Immigration Services ("USCIS") letter addressed to the Plaintiff.
The USCIS letter in question was an immigration letter that the Plaintiff needed as she
was in the process of becoming a United States ("US") Citizen. Justin Mungal turned
over the letter to the Plaintiff and stated he was waiting to hear the Plaintiff come home
al night in order to deliver the letter to the Plaintiff. Plaintiff believes that it was an ·
intimidation technic from the Defendants since the Plaintiff needed the information in
the USCJS letter as a step to become a US Citizen.
30.

Defendant Justin Mungal stated to the Plaintiff "Raissa do you need any

help because I am busy and I have a job". Plaintiff had recently resigned from her
position at BDO USA, LLP due to the retaliatory acts she was subjected to and had not
shared her job status with Justin Mungal. Thereafter, Justin Mungal repeatedly told the
Plaintiff that he worked for BDO. Plaintiff believes that Justin. Mungal was spying on
Plaintiff and may have himself broken into the Plaintiffs unit.
31.

Justin Mungal also stated to the Plaintiff that "she should not let her

important documents lay around. The banks have lockboxes." The Plaintiff had her
$1,000,000 State Farm life insurance p9Iicy documents in plain sight in her living room
for several weeks. Plaintiff believes that Justin Mungal was one ofthe perpetrators who
broke into her unit.
32.

Defendant Scott Meier (IT Audit Partner at BDO USA, LLP) told

Plaintiff that "it was too bad that you could not choose yo\lr neighbors", P\aintiff
I

believes that the Defendants have hired agents to break into Plaintiffs unit in order to
steal information and intimidate Plaintiff.
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33.

Plaintiff noted that her personal laptop had been accessed by the
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following neighbors: Jamie Johnson living at 1280 West Peaclitree ST NW Unit 2009,
Sylvia Calloway living at 1280 West Peachtree ST NW Unit 2209, and Sirocns Barnes
living at 1280 West Peachtree ST NW Unit 2007.
34.

Plaintiffnotificd BDO USA's Human Resources of the retaliation faced

by the Plaintiff. Plaintiff clearly stated to Human Resources she believed BDO USA,
LLP and the clients Plaintiff had worked on were responsible for the persecution and
attacks.
35.

Plaintiff also notified BDO USA's Information Technology ("IT")

department of the burglary in her unit due to the sensitive nature of the engagements the
Plaintiff was working on. Plaintiff also believed at the time that infon11ation could have
been stolen not only from her computers and physical files, bLit also from BDO USA,
LLP's laptop.
36.

Plaintiff was given a Continuing Professional Education ("CPE")

disciplinary action warning by BDO USA, LLP that was inappropriately assigned and
Plaintiff fought to. have it removed from her file. Plaintiff believes that it was also an
intimidation technic.
37.

The Plaintiff initially retained the services of a law firm Finch McCranie

in June of 2021.
38.

Finch Mccranie, the attorney firm the Plaintiff initially hired, disclosed

the content of the attorney-client privileged conversation to BDO USA, LLP.
39.

The two (2) attorneys representing Finch McCranie who discussed the

case with BDO USA, LLP as well as with some of the mcmbe~s in Group 2 as defined
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above were Michael Sullivan and Walter Jospin. The attorney firm Finch McCranie,
Michael Sullivan, and Walier Jospin are part of Group 3 as referred to above.
40.

Anthony Reh, the BDO USA Atlanta Office M:anaging Partner in 2021

and the Audit Partner on some of the engagements the Plaihtiff worked on offered
Plaintiff a raise of approximately 12% and stated to the Plaintiff "You should take it."
Plaintiff believes it was a bribe.
41.

When the bribe was offered to Plaintiff, Plaintiff was still being

represented by Finch McCranie, Michael Sullivan, and Walter Jospin. Plaintiff notified
her attorneys at the time of the unusual salary increase and the possibility that it could
be a bribe. Plaintiffs attorneys at the time implicitly told the Plaintiff that she should
take the salary increase and not proceed with blowing the whistle on BDO USA, LLP.
42.

When Plaintiff info1mcd her attorneys that Plaintiff wanted to pursue

with reporting the fraud to the proper authorities, including the SEC, Finch McCranie,
Michael Sullivan, and Walter·J ospin resigned from the case.
43.

Anthony Reh, the BDO USA Atlanta Office M~naging Partner in 2021

and the Audit Partner on some of the engagements the Plaintiff worked on stated to the
Plaintiff that "You and your family should be careful."
44.

Around the time Anthony Reh, the BDO USA Atlanta Office Managing

Partner in 2021 and the Audit.Partner on some of the engagements the Plaintiff worked
on, stated to the Plaintiff that "You and your family should be careful", Plaintiff was
unable to reach her family abroad for several weeks. Plaintiff believes her phone was
spoofed.

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45.
position at BDO USA, LLP on November 18, 2019 fearing for her life and her family's
lives. It was a constructive discharge.

46.

Wesley Freeman, IT Audit Director, posted on.his Linkedln profile that

the ''BDO Partners have made the right choice" by standing with him.

47.

Plaintiff contacted several attorney firms who declined to take the

Plaintiff's case because of inexperience in this type of case or the existence of a conflict
of interest. Plaintiff even flew to Washington, DC to meet with attorney's but some of
them declined due to their relationship with Michael Sullivan and Finch McCranie.

48.

The persecution faced by the Plaintiff extended to her private life. The

Plaintiff lives at 1280 West Peachtree ST NW Unit 2109 Atlanta, GA 30309. The
Plaintiff's home was broken into several times.

49.

Per the governing documents of the 1280 Condominium Association,

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homeowners are required to have a copy of their keys on file in the 1280 West
management office located on the Plaza level. The following ·individuals and entities
would have access to the keys of the Plaintiff's home or can exercise influence over the
individuals with access·to the key of the Plaintiffs home: Beacoi;i Management Services,
LLC, Lisa Simmons, Steven Weibel, Michael Shinners, 1280 West Condominium
I

Association, 1280 West Board of Directors (Micah Kurtzberg, Ronnie Bridges, Michael
Shaffer, Brett Dettmering, And Rohan Rupani). These individuals and entities are
referred to as Group4 above and are responsible for allowing ~nauthorized individuals
'

to break into Plaintiff's home in order to facilitate the harassment and retaliation
perpetuated by Group 2 and Group 3 as defined above.
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Plaintiff is ctmently involved i~ a separate lawLit with the 1280 West

Management company ("Beacon"), the 1280 West Condominium Association, and
some current and former members of the 1280 West Condominium Board of Directors. ·
Plaintiffs relationship with the 1280 West Management company ("Beacon"), the 1280
West Condominium Association,·and some current and former members of the 1280
West Condominium Board of Directors has been strained for many years.
51.

'rhe Plaintiff had left her house key in her car and had asked the concierge

staff at the 1280 West building where she lives if it was possibie to open her door with
the double of the Plaintiffs key that is kept in the 1280 West Management office. The
event happened at night. The concierge staff refused to give the key to the Plaintiff, but
offered to unlock the door of her home for her. The concierge staff opened the Plaintiffs
door showing previous knowledge of unauthorized entrance by only opening one (I)
lock on the Plaintiffs door, then pushing the door wide open and doing so with a smirk
on his face. The plaintiffs door has two (2) locks. There was no way for the concierge
staff to know that he only needed to insert the key into only' one (I) lock to open the
Plaintiffs door when there are two'(2) locks on the door and to choose the right lock to
open, without'having previously entered the premises without authorization.
'

52.

The Plaintiff has specific instructions on file with the 1280 West

management to never enter her unit without the Plaintiffbeing present.
53.

Plaintiff has faced harassment from the 1280 West Condominium

General Manager, Michael Shinners, who has wrongiy claioled that Plaintiff owed ·
'
Homeowners Association ("HOA") fees in April 2022 and a~costed Plaintiff on the
'

Plaza level of the 1280 West Condominium and stated that Plain\iffs HOA fees account
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was not in good standing. Plaintiff noted that it was not accura1 because Plaintiff had a
high positive balance on her HOA account.
54.

When Plaintiff reported the burglary to the 1280 West Management

General Manager, Michael Shinners, he stated to the Plaintiff"Until when did you think
you could keep living like that?"
55.

In 2021, when Plaintiff decided to travel to ensure Plaintiffs family was

safe and sound, members of the 1280 West Management company ("Beacon"), the 1280
West Condominium Association, and/or some current members of the 1280 West
Condominium Board of Directors withheld for several days the' Plaintiffs newly issued
US passport, Georgia Driver License, and Georgia ID card.
The 1280 West Management company ("Beacon"), the 1280 West Condominium
Association, and/or some c;un-ent members of the 1280 West Condominium Board of
Directors have access to all the mailboxes or exert significant 'influence on employees
and/or contractors having access to the mailboxes.
56.

Plaintiff had also communicated to her previous attorneys Finch

Mccranie, Michael Sullivan, and Walter Jospin that Plaintiff was awaiting her US
passport when they were still representing Plaintiff.
57.

The Defendants have conspired to retaliate against Plaintiff for reporting

the violations of PCAOB and SEC standards and regulations as well as the fraud related
to the issuance of the public companies' audit reports the Plaintiff worked on.
58.

Plaintiff has been unable to receive unemploym~nt benefits even though

!

she qualified for them. Plaintiff was directed to the followirlg address to apply for
unemployment benefits: 223 Courtland St NE, Atlanta, GA 30303.
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Plaintiff has been blacklisted from many jobs slje qualifies for. Plaintiff

has been unable to find another job since she resigned on Noyember 181h, 2021. This
situation may have been compounded with the economic effect of the COVID-19
pandemic.
60.

Plaintiff has been unable to receive SNAP benefits. Plaintiff believes it

is also a retaliatory act from BDO USA, LLP.

61.

Plaintiff has been unable to receive benefits from the Homeowners

Assistance Fund program ("HAF") even though Plaintiff qualifies for it. Plaintiff
believes it is also a retaliatory act from BDO USA, LLP.
62.

Plaintiffs primary phone number has been blocked and Plaintiffhas been

unable to port her number to a different carrier effectively preventing plaintiff from
communication with family, friends, and business partners. Phone companies are
required by law to port your number out when you start service with a new carrier.
According to the FCC, a company cannot refuse to port your number even if you have
an outstanding balance or unpaid termination fees. Plaintiff believes it is also a
retaliatory act from BDO USA, LLP.
63.

Plaintiff's access to her funds in 'her Gemini Trust Company, LLC

("Gemini") account has been blocked. Plaintiff created an account on line on 05/25/2021
on

the

Gemini

Trust Company,

LLC's

website.

The

website

address

is

https:llwww.gemini.com/. Gemini is a Cryptocurrcncies trading platform. Plaintiff
I

reached out to Gemini customer support at support@geminiJcom on the following
I

dates/times: March 31st, 2022, April 1st, 2022, April 2nd, 2022\ April 3rd, 2022, April
4th, 2022, April 5th, 2022, and April 13th, 2022. The Plaintiff has reached out to the
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Gemini Trust Company's support team using the folio; ing email addresses:
rkengnel@gmail.com and cianeseya2022@gmail.com. The 'support team members
Plaintiff corresponded with were Richard, Frances, Saul, Jessica, and Isla. Plaintiff has
provided Gemini with a copy of her bank statements to veri'fy Plaintiff's account in
multiple instances. Gemini claims that Plaintiff can only withdraw funds via wire, which
is extremely costly to Plaintiff at the moment.
64.

Gemini has declined to withdraw funds using the debit card account that

Plaintiff provided on the Gemini platform, which was successfully verified by Gemini.
Gemini has refused to allow any other forms of identification to verify in order to assert
the Plaintiff's ownership of the account.
65.

All the communications Plaintiff had with Gemini happened before

Plaintiff was locked out of her Gemini account for requesting Plaintiffs money. Plaintiff
lost full use of her Gmail account, rkengnel@gmail.com, due.to the fact that Plaintiff
reported BOO USA, LLP's violation of PCAOB and SEC standards.
66.

Plaintiff is unable to access her account at Gemini and Gemini refuses to

provide any other way to identify Plaintiff.
67.

Plaintiff has filed a separate lawsuit in the states of Georgia and New

York as well as a complaint with the Security Exchange Commission (SEC) and New
York

Department

of Financial

Services

against

Gemini.

Gemini's

website

(https://www.gemini.com/legal/user-agreement#section-fdic-insurance) claims that the
money users have on their platform in US Dollars is insured by the Federal Deposit
Insurance Corporation ("FDJC") as long as the US Dollars are inside the United States.
Below is an excerpt of their website.
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"U.S. dollar deposits in your Fiat Account held in one or more Omnibus
Accounts at one or more Banks located in the United States are held with
the intention that they be eligible for Federal Deposit Insurance
Corporation ("FDIC") "pass,through" deposit insurance, subject, to the
Standard Maximum Deposit Insurance Amount per FDIC regulations.
68.

The Plaintiff has notified the following authorities and agencies in

relation to this case: U.S. Securities and Exchange Commission (''SEC"), ("PCAOB"),
("IC3"), the Atlanta Police Department, the Federal Bureau of Investigation ("FBI''),
and the Federal Communications Commission ("FCC"). The authorities and agencies
the Plaintiff contacted responded that they could not comment on the status of a case,
complaint, investigation, or tip. Because the persecution and attacks have not stopped,
the Plaintiff decided to file a civil lawsuit.

I.
PARTIES AND SERVICE OF PROCESS
Plaintiff Raissa Djuissi Kcngne

69.

Plaintiff Raissa Djuissi Kengrte is a Georgia resident residing at 1280

West Peachtree ST NW Unit 2109, Atlanta, GA 30309.
70.

· Plaintiff Raissa Djuissi Kengne was hired as an IT Audit Manager at

BOO USA, LLP Atlanta office on September 3rd ; 2019.
71.

Plaintiff Raissa Djuissi Kengne is a Certified Information Systerns
•

i
!

Auditor ("CISA"). The CISA certification attests of Plaintiffs expertise and her ability
'
to apply a risk-based approach to planning, executing, and reporting on audit

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engagements. The CISA certification proves the Plaintiffs competence in incorporating
'
privacy by design into technology platfonns, products and prqcesses, communicating
with legal professionals, and keeping the organization compliant efficiently and cost
effectively. The CISA proves the Plaintiff has the technical skills and knowledge it takes
to assess, build, and implement a comprehensive privacy solution.
72.

Plaintiff Raissa Djuissi Kengne is a Certified Information Security

Manager ("CISM"). The CISM certification attests of the Plaintiffs technical expertise
and experience in IS/IT security and control.· The CISM certification proves the
Plaintiffs' competence in alignment between the organization's infonnation security
program and its broader goals and ·objectives. The CISM certification also attest of
Plaintiffs commitment to compliance, security and integrity.
73.

Plaintiff Raissa Djuissi Kengne is a Certified in Risk and Information.

Systems Control ("CRISC"). The CRISC certification proves the Plaintiffs skills and
knowledge in using governance best practices and continuous risk monitoring and
reporting.
74.

Plaintiff Raissa Djuissi Kengne is a Certified Internal Auditor ("CIA").

The CIA certification proves Plaintiffs expertise in the design, implementation, testing,
and assessment of cqntrols as well as expertise in corporate governance, risk
management, and internal controls. The CIA certification also proves the Plaintiffs
expertise in the areas of governmental regulations and reporting requirements.
75.

Plaintiff Raissa Djuissi Kengne is a Certified Fiaud Examiner ("CFE").
!

The CFE credentials proves Plaintiffs expertise as a trained professional who possesses

:

'

a unique set of diverse skills in preventing, detecting and investigating fraud. The CFE
I

I
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LLP Atlanta, GA office.' BOO USA, LLP also operates in the state of Georgia with a
business address located at 1100 Peachtree Street NE, Suite 7.00 Atlanta, GA 303094516 and is subject to the jurisdiction of this court.
80.

Defendant Wesley Freeman is in the business of audit and assurance in

the State of Georgia. De.fendant Wesley Freeman's business in ;Georgia includes, but is
not limited to, overseeing audit and assurance engagements and audit and assurance
staff.
8 l.

Defendant Wesley Freeman can be served with legal process through

delivery of the Summons and Complaint in this action to him at his place of employment
at the address listed below.
Defendant Name: Wesley Freeman
Defendant Name Address: BOO Atlanta Office !'I 00 Peachtree Street NE, Suite 700
Atlanta, GA 30309-45 I 6, USA
Defendant Name Phone Number: 404-979-7103
Defendant Name Email Address: wfreeman@bdo.com

Bi.

Service is requested at this time.
Defendants BDO USA, LLP

83.

Defendant BOO USA, LLP is a Delaware Limited Liability Partnership.

BDO·USA, LLP also operates in the state of Georgia with a business address located at
1100 Peachtree Street NE, Suite 700 Atlanta, GA 30309-451.6 and is subject to the
jurisdiction of this court.
84.

BOO USA, LLP is the United States member firth of BOO International,

.

I

I

a global accounting network. The company is headquartered iii Chicago. BOO USA,
24 of 407

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LLP Chief Executive Officer and Chairman is Wayne Berson; he sits in the BDO
.

'

Potomac office.
85.

Defendant BDO USA, LLP is in the business of assurance, tax, and

financial advisory services in the State of Georgia. Defendant BDO USA, LLP's
business in Georgia includes, but is not limited to, auditing the accounting records of
public and private organizations and to attest to compliance with generally accepted
, accounting principles ("GAAP") as well as providing one or more of the following
accounting services: (I) auditing financial statements; (2) designing accounting systems;
(3) preparing financial statements; (4) developing budgets; and '(5) providing advice on
matters related to accounting. BDO USA, LLP also provides related services,-such as
bookkeeping, tax return preparation, and payroll processing.
86.

Defendant BDO USA, LLP can be served with legal process through

delivery of the Summons and Complaint in this action to his Registered Agent at the
address filed with the Secretary of State and noted below:
Registered Agent Name: Illinois Corporation Service C
Registered Agent Name Address: 0 I Adlai Stevenson Dri~e Springfield, Illinois 627034261, USA
Email: wberson@bdo.com
Phone Number: 301-354-2500
87.

Service is requested at this time.
Defendant Scott Meier

88.

Defendant Scott Meier is a Virginia resident 11nd is the Southeast IS

Assurance Practice Leader at BDO USA, LLP. The BDO Sout~east region includes the
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state of Georgia. Scott Meier oversees audits in the BDO USA, LLP Atlanta, GA office.
.
!
BDO USA, LLP also operates in the state of Georgia with a business address located at
I 100 Peachtree Street NE; Suite 700 Atlanta, GA 30309-45 I 6 and is subject to the
jurisdiction of this court.
89.

Defendant Scott Meier is in the business of audit and assurance in the

State of Georgia. Defendant Scott Meier's business in Fulton County, Georgia includes,
but is not limited to, overseeing audit and assurance engagements and audit and
assurance staff.
90.

Defendant Scott Meier can be served with legal process through delivery

of the Summons and Complaint in this action to him at his place of_ employment at the
address listed below.
Defendant Name: Scott Meier
Defendant Name Address: BDO Richmond Office 300 Arboretum Place, Suite 520
Richmond, VA 23236, USA
Defendant Name Phone Number: 804-330-3092
Defendant Name Email Address: smeier@bdo.com
Defendant Name Fax: 804-330-7753
91.

Service is requested at this time.
Defendant Paul Davison

92.

Derendant Paul Davison is a Florida resident and is the Assurance Office

' Managing Partner in the BDO Jacksonville Office. Defendani Paul Davison was the
I'

Partner in Charge of the Interface's SOX audit that was perform~d out of the BDO USA,
'

LLP's Atlanta office located at 1100 Peachtree Street NE, Suite 700 Atlanta, GA 3030926 of 407


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4516 Fulton County and is subject to tHe jurisdiction of this co rt. Paul Davison was the.
I

recurring Partner on the Interface's SOX engagements.
93.

Defendant Paul Davison is in the business of audit and assurance in the

State of Georgia. Defendant Paul Davison's business in Georgia and Florida includes,
but is not limited to, overseeing audit and assurance engagements and audit and
assurance staff.
94.

Defendant Paul Davison can be served with legal process through

delivery of the Summons and Complaint in this action to him at his place of employment
at the address listed below.
Defendant Name: Paul Davison
Defendant Name Address: BDO Jacksonville Office 501 Riverside Avenue, Suite 800
Jacksonville, FL 32202, USA
Defendant Name Phone Number: 904-396-4015
Defendant Name Email Address: pdav1son@bdo.com
95.

Service is requested at this time.
Defendant Justin Wilkes

96.

Defendant Justin Wilkes is a Georgia resident and an Assurance Director

and Partner at BOO USA, LLP. Defendant Justin Wilkes oversees audits in the BOO
USA, LLP Atlanta, GA office. Although BDO USA, LLP is a Delaware entity
headquartered in Chicago, Illinois, it also conducts business in the state of Georgia with
its offices located at 1100 Peachtree Street NE, Suite 700 Atlanta, GA 30309-4516 and

'

is, therefore, subject to the jurisdiction of this court.

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Defendant Justin Wilkes is in the business ofa dit and assurance in the

'

State of Georgia. Defendant Justin Wilkes's business in Geoigia includes, but is not
limited to, overseeing audit and assurance engagements and audit and assurance staff.
98.

· Defendant Justin Wilkes can be served with legal process through

delivery of the Summons and Complaint in this action to him at pis place of employment
at the address listed below.
Defendant Name: Justin Wilkes
Defendant Name Address: BDO Atlanta Office 1100 Peachtree Street NE, Sui le 700
Atlanta, GA 30309-45 l 6, USA
Defendant Name Phone Number: 404-688-6841
Defendant Name Email Address: jwilkes@bdo.com
Defendant Name Fax: 404-688-1075
99.

Service is requested at this time.
Defendant Anthony Reh

I 00.

Defendant Anthony Reh is a Georgia resident and the Assurance Office

Managing Partner in the BOO Atlanta office. Although BOO USA, LLP is a Delaware
entity headquartered in Chicago, Illinois, it also conducts business in the state of Georgia
with its offices located at 1100 Peachtree Street NE, Suite 700 Atlanta, GA 30309-4516
and is, therefore, subject to the jurisdiction of this court.

IO I.

Defendant Anthony Reh is in the business of audit and assurance in the
I
I

State of Georgia. Defendant Anthony Reh 's business in Georgia includes, but is not
I

limited to, overseeing audit and assurance engagements and audit and assurance staff.
!

'
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I
I 02.

Defendant Anthony Reh can be served with: legal process through

delivery of the Summons and Complaint in this action to him at his place of employment
at the addr.ess listed below.
Defendant Name: Anthony Reh
Defendant Name A.ddress: BOO Atlanta Office 1100 Peachtree Street NE, Suite 700
Atlanta, GA 30309-4516, USA
Defendant Name Phone Number: 404-979-7148
Defendant Name Email Address: areh@bdo.com
Defendant Name Fax: 404-688-1075
103.

Service is requested at this time.

Defendant Peter Poppo.
I 04.

Defendant Peter Poppo is a Georgia resident and .an Assurance Partner in

the BDO USA, LLP Atlanta offi~e. Although BOO USA, LLP is a Delaware entity
headquartered in Chicago, lllinois, it also conducts business in the state of Georgia with
its offices located at l 100 Peachtree Street NE, Suite 700 Atlanta, GA 30309-4516 and
is, therefore, subject to the jurisdiction of this court. Peter Poppo was the Partner in
Charge of the Atlanticus' SOX audit perfom1ed out of the BDO USA, LLP Atlanta
office.
105.

Defendant Peter Poppo is in the business of audit and assurance in the

State of Georgia. Defendant Peter Poppa's business in Georgia includes, but is not
limited to, overseeing audit and assurance engagements and audit and assurance staff.

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106.

of the Summons and Complaint in this action to him at his place of employment at the
address listed below.
Defendant Name: Peter.Poppo
Defendant Name Address: BDO Atlanta Office 1100 Peachtree Street NE, Suite 700
Atlanta, GA 30309-4516, USA
Defendant Name Phone Number: 404-.979-7258
Defendant Name Email Address: ppoppo@bdo.com
Defendant Name Fax: 404-688-1075
I

107.

'.

I

Service is requested at this time.
Defendant Mark Davenport

I 08.

Defendant Mark Davenport is a Tennessee resident and an Assurance

Partner in the BDO USA, LLP Memphis office. Although BDO USA, LLP is a Delaware
entity headquartered in Chicago, Illinois, il also conducts business in the state of Georgia
with its offices located at 1100 Peachtree Street NE, Suite 700 Atlanta, GA 30309-4516
and is, therefore, subject to the jurisdiction of this courl.
I 09.

Defendant Mark Davenport is in the business of audit and assurance in

the State of Georgia. Defendant Mark Davenport's business in Georgia and Tennessee
includes, but is not limited to, overseeing audit and assurance-engagements and audit
and assurance staff.
Defendant Mark Davenport can be served with legal process through
I
delivery of the Summons and Complaint in this action to him-at his place of employment
110.

'

at the address listed below.
30 of 407

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Defendant Name: Mark Davenport
Defendant Name Address: BOO Memphis Office 6410 Poplar Ave, Suite 750,
International Place Phase II, Memphis, TN 38119, USA
Defendant Name Phone Number: 901-684-2020
Defendant Name Email Address: mdavenport@bdo.com
Defendant Name Fax: 901-680-7601
111.

Service is requested at this time.
Defendant Johnson Wong

112.

Defendant .Johnson Wong is a New York resident and an Assurance

Partner in the BDO USA, LLP New York Park Avenue office. Although BDO USA,
LLP is a Delaware entity headquartered in Chicago, Illinois, it also conducts business in
the state of Georgia with its offices located at 1100 Peachtree Street NE, Suite 700
Atlanta, GA 30309-4516 and is, therefore, subject to the jurisdiction of this court.
113.

Defendant Johnson Wong is in.the business ofa4dit and assurance in the

State of Geo_rgia and New York. Defendant Mark Davenport's business in ·Georgia and
New York includes, but is. not limited to, overseeing audit and assurance engagements
and audit and assurance staff.
114.

Defendant Johnson Wong can be served with legal process through

delivery of the Summons and Complaint in this action to him at his place of employment
at the address listed below.
Defendant Name: Johnson Wong
I

Defendant Name Address: BOO New York - Park Avenue Office, I 00 Park Avenue,
NewYork,NY 10017,USA
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Defendant Name Phone Number:.212-885-7380
Defendant Name Email Address: jwong@bdo.com
Defendant Name Fax: .212-697-1299
115.

Service is requested at this time.
Defendant Justin Mungal

116.

Defendant Justin Mungal is a Fulton County, Georgia resident residing

at 1280 West Peachtree ST NW Unit 2108, Atlanta, GA 30309 and is subject to the
jurisdiction of this court.
117.

Defendant Justin Mungal's Linkedln profile identifies him as an

Information Technology professional in the state of Georgia. Defendant Justin Mungal's
has also stated to the Plaintiff that he worked for BDO USA, LLP.
I 18.

Defendant Justin Mungal can be served with legal process through

delivery of the Summons and Complaint in this action to him at his place of residence
at the address listed below.
Defendant Name: Justin Mungal
Defendant Name Address: 1280 West Peachtree ST NW Unit 2·108 Atlanta, GA 30309,
USA
119.

Service is requested at this time.
Defendant Beacon Management Services, LLC

120.

Defendant Beacon Management Services, LLC is a Georgia Limited

Liability Company with a business address located at 6285 Barfield Road, Suite t 50,
I

Atlanta, GA, 30328, USA and is subject to the jurisdiction: of this court. Beacon
'

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Management Services, LLC is listed as the registered ag1snt for the 1280 West
Condominium Association. Plaintiff lives in the 1280 West Condominium building.
121.

Defendant Beacon Management Services, LLC is in the business of

residential property management in the State of Georgia. Defendant Beacon
Management Services, LLC's business in• Georgia includes, but is not limited to,
managing residential real estate for others.
122.

Defendant Beacon Management Services, LLC can be served with legal

process through delivery of the Summons and Complaint in this action to his Registered
Agent at the address filed with the Secretary of State at the address below:
Registered Agent Name: Steven Lynn Weibel
Registered Agent Name Address: 8535 Sentinae Chase Drive, Roswell, GA, 300764465, USA
Registered Agent Name Email: sweibel@beaconmanagementservices.com
123.

Service is requested at this time.

Defendant Lisa Simmons
124.

Defendant Lisa Simmons is a Georgia resident and the President of

Beacon Management Services, LLC. Beacon Management Services, LLC provides
property management services such as accounting and ·financial services for
condominiums, HOA

management services, concierge services, condominium

management, consulting and asset management, maintenance services, technology, and
I

tenant tracking to the 1280 West Condominium Association and is subject to the
I

jurisdiction of this court. Plaintiff lives in the 1280 West Condtjmiriium building.

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Page 34 of 402

Defendant Lisa Simmons is in the . business of providing property

management services in the Siate of Georgia. Defendant Lisa Simmons;s business in
Georgia includes, but is not limited to, the following: accounting and financial services
for condominiums, HOA management services, concierge services, condominium
management, consulting and asset management, maintenance services, technology, and
tenant tracking.
I 26.

Defendant Lisa Simmons can be served with' legal process through

delivery of the Summons and Complaint in this action to her at her place of employment
at the address listed below.
Defendant Name: Lisa Simmons
Defendant Name Address: 6285 Barfield Road, Suite 150, Atlanta, GA 30328, USA
Defendant Name Phone Number: (404) 907-2112
Defendant Name Email Address: lsimmons@beaconmanagementservices.com
127.

Service is requested at this time.
Defendant Steven Weibel

128.

Defendant Steven Weibel is a Georgia resident and the Chief Executive

Officer of Beacon Management Services, LLC. Beacon Management Services, LLC
provides property management services such as accounting and financial services for
condominiums, HOA management services, concierge services, condominium
management, consulting and asset management, maintenance services, technology, and
tenant tracking to the 1280 West Condominium Associatioa and is subject to the
jurisdiction of this court. Plaintiff lives in the 1280 West Condtjminium building.

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Page 35 of 402

Defendant Steven Weibel is in the business, of providing property

management services in the State of Georgia. Defendant Steven Weibel's business in
Georgia includes, but is not limited to, the following: accounting and financial services
for condominiums, HOA management services, concierge services, condominium
management, consulting and asset management, maintenance services, technology, and
tenant tracking.
130.

Defendant Steven Weibel can be served witti legal process through

delivery of the Summons and Complaint in this action to him at his place of employment
at the address listed below.
Defendant Name: Steven Weibel
Defendant Name Address: 6285 Barfield Road, Suite 150, Atlanta, GA 30328, USA
Defendant Name Phone Number: (404) 907-2112
Defendant Name Email Address: sweibel@beaconmanagementservices.com
131.

Service is requested at this time.
Defendant Michael Shinners

132.

Defendant Michael Shinners is a Georgia resident and is the General

Manager for the 1280 West Peachtree ST NW Unit 2109, Atlan(a, GA 30309. Defendant
Michael Shinners works for Beacon Management Services, LLC and is subject to the
jurisdiction of this court.
133.

Defendant Michael Shinners' business in Georgia includes, but is not

limited to, the following: accounting and financial services f<\r condominiums, HOA
management services, concierge services, condominium manJgement, consulting and
asset management, maintenance services, technology, and tenant tracking.

I'

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Defendant Michael Shinners can be served with legal process through

delivery of the Summons and Complaint in this action to him at his place of employment
at the address listed below.
Defendant Name: Michael Shinners
Defendant Name Address: 1280 Management Office, 1280 West Peachtree ST NW
Atlanta, GA 30309 USA
Defendant Name Phone Number: 404-873-2582 ext.13
Defendant Name Email Address: mshinners@l 280westhoa.com
135.

Service is requested at this time.
Defendant 1280 West Condominium Association, Inc.

I 36.

Defendant 1280 West Condominium Association, Inc. is a Georgia

Domestic Nonprofit Corporation with a business address located at 6285 Barfield Road,
Suite 150, Atlanta, GA, 30328, USA.
137.

The 1280 West Condominium Association operates out of the 1280 West

Condominium building located at 1280 West Peachtree STNW, Atlanta, Georgia 30306
and is subject to the jurisdiction of.this court.
138.

Defendant 1280 West Condominium Association, lnc. is a nonprofit

corporation incorporated in the State of Georgia. Defendant I 280 West Condominium
Association, Inc.'s business in Georgia includes, but is not limited to, the following:
administering the Condominium, establishing the means and methods of collecting the
contributions to the Common Expenses, arranging for t~e management of the
I

Condominium and performing all of the other acts that may be required to be performed

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by the Association pursuant lo the Georgia Condominium Act, the Georgia Nonprofit
Corporation Code, and the 1280 West Declaration ofCondomi~ium.
139.

Defendant 1280 West Condominium Association, Inc. can be served with

legal process through delivery of the Summons and Compla.int in this action to his
Registered Agent at the address filed with the Secretary of State at the address below:
Registered Agent Name: Beacon Management Services LLC
Registered Agent Name Address: 6285 Barfield Road, Suite I:50, Atlanta, GA 30328,
USA
Registered Agent Name County: Fulton
140.

Service is requested at this time,
Defendant Micah Kurtzberg

141.

Defendant Micah Kurtzberg is a Fulton County, Georgia resident who

resides at 1280 West Peachtree ST NW Unit 3905, Atlanta, GA 30309 and is subject to
the jurisdiction of this court. Defendant Micah Kurtzberg is one of the five board
members sitting on the 1280 West Condominium Board. Plaintiff lives in the 1280 West
Condominium building.
142.

Defendant Micah Kurtzberg is in the business o~financial services in the

State of Georgia. Defendant Micah Kurtzberg's business in Georgia includes, but is not
limited to, the following: providing banking related services for Wells Fargo.
143.

Defentlant Micah Kurtzberg can be served wit)1 lcgal process through
I
I

delivery of the Summons and Complaint in this action to him ~t his place of residence
at the address listed below.
Defendant Name: Micah Kurtzberg
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I

Defendant Name Address: 1280 West Peachtree ST NW Unit 3~05, Atlanta, GA 30309,
USA
Defendant Email Address: micah.i.kurtzberg@wellsfargo.com
144.

Service is requested at this time.

Defendant Ronnie Bridges
145.

Defendant Ronnie Bridges is a Fulton County, Georgia resident who

resides at 1280 West Peachtree ST NW Unit 3901, Atlanta, GA 30309 and is subject to
the jurisdiction of this court. Defendant Ronnie Bridges is one of the five board members
sitting on the 1280 West Condominium Board. Defendant Ronnie Bridges is also the
Secretary of the 1280 West Condominium Association. Plaintiff lives in the 1280 West
Condominium building.
146.

Defendant Ronnie Bridges is in the business of construction in the State

of Georgia. Defendant Ronnie Bridges' business in Georgia includes, but is not limited
to, the following: Maintenance Manager at Strategic Materials.
147.

Defendant Ronnie Bridges can be served with legal process through
I

delivery of the Summons and Complaint in this action to him at his place of residence
at the address listed below.
Defendant Name: Ronnie Bridges
Defendant Name Address: 1280 West Peachtree ST NW Unit 3901
Atlanta, GA 30309,
I
USA
148.

S.ervice is requested at this time.
Defendant Brett Dettmering

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149.
Ferncliff Rd NE, Atlanta GA 30324 and is subject to the jurisdiction of this court.
Defendant Bretl Dettmering was one of the five board members sitting on the 1280 West
Condominium Board. Defendant Brett Dettmering served as the President of the 1280
West Condominium Association for part of the year 2021 when the claims of the
Plaintiffs occurred.
I 50.

Defendant Brett Dettmering is in the business of accounting in the State

of Georgia. Defendant Brett Dettmering's business in Georgia includes, but is not
limited to, the following: accounting and financial analysis for Georgia Pacific.
151.

Defendant Brett Dettmering can be served with legal process through

delivery of the Summons and Complaint in this action to him at his place of residence
at the address listed below.
Defendant Name: Brett Dettmering
Defendant Name Address: 966 Ferncliff Rd NE, Atlanta GA 30324, USA
152.

Service is requested at this time.
Defendant Michael Shaffer

153.

Defendant Michael Shaffer is a Fulton County, Georgia resident who

resides at 1280 West Peachtree ST NW Unit 3609, Atlanta, GA 30309, and is subject to
the jurisdiction of this court. Defendant Michael Shaffer is one of the five board
members sitting on· the 1280 West Condominium Association Board. Defendant
'

Michael Shaffer is also the Chief Financial Officer ("CF?") of the 1280 West
Condominium Association. Plaintiff lives in the 1280 West Condominium building.

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'

154.

Defuoa.,1 Mioh;,, Shoffoc OM bo se=d

J

log,l pro,~s tlmmgb

I

delivery of the Summons and Complaint in this action to him at his place of residence
at the address listed below.
Defendant Name: Michael Shaffer
Defendant Name Address: 1280 West Peachtree ST NW Unit 3609, Atlanta, GA 30309,
USA
155.

Service is requested at this time.

Defendant Rohan Rupani
156.

Defendant Rohan Rupani is a Fulton County, Georgia resident who

resides at I 180 West Peachtree ST NW Unit 3608 Atlanta, GA 30309 and is subject to
the jurisdiction of this court. Defendant Rohan Rupani is one of the five board members
sitting on the 1280 West Condom'inium Association Board. Defendant Rohan Rupani is
also the Chief Executive Officer ("CEO") of the 1280 West Condominium Association.
Plaintiff lives ih the 1280 West Condominium building.
157.

Defendant Rohan Rupani is irl the business of real estate Jaw for the .

mortgage industry in the State of Georgia. Defendant Rohan Rupani's business in
Georgia includes, but is not limited to, the following: creditor's rights and debtor
collection real estate law for Albertelli Law.
158.

Defendant Rohan Rupani can be served witq legal process through

deliv-ery of the Summons and Complaint in this action to him at his place of residence
at the address listed below.
Defendant Name: Rohan Rupani'

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Defendant Name Address: 1280 West Peachtree ST NW Unit 3,608 Atlanta, GA 30309,
USA
159.

Service is requested at this time.
Defendant Finch McCranie, LLP

160.

Defendant Finch McCranie is a Georgia Limited Liability Partnership

with a business address located at 225 Peachtree St NE #1700, Atlanta, GA 30303.
161.

Defendant Finch McCranie is a Georgia trial lawyers finn handling

personal injury and wrongful .death cases, whistleblower cases, and federal criminal
cases in the white-collar area. Finch Mccranie also represents companies, boards of
directors, and individuals in SEC investigations and prosecutions, and in corporate
governance, internal investigations, and compliance matters.
162. · Plaintiff Raissa Djuissi Kengne signed the engagement letter with
Defendant Finch Mccranie on June 21st, 2021. A few .months later Finch Mccranie
resigned as the attorney on the Plaintiffs case.
163.

Defendant Finch Mccranie can be served with legal process through

delivery of the Summons and Complaint in this action at its principal place of business
located at the address below:
Finch McCranie Partner Name: Richard W. Hendrix Partner
Finch McCranie Address: 225 Peachtree St NE #1700, Atlanta, GA 30303, USA
Email: rhendrix@finchmccranie.com
Telephone: (404) 658-9070
164.

Service is requested at this time.
Defendant Michael Sullivan

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Defimd,m< Micl>,cl S,lli'" IB • Goo""' residj "" ott<>mcy s,bjeo< <,

the jurisdiction of this court. Defendant Michael Sullivan is an attorney admitted to the
bar in the state of Georgia and whose area of law include health law labor and
employment law. Defendant Michael Sullivan works at Finch McCranie. Plaintiff
initially retained the services of Finch Mccranie to represent her in her whistleblower
case. Defendant Michael Sullivan breached the client-attorney privilege and divulgated
the content of the conversations to BDO USA, LLP.
166.

Defendant Michael Sullivan is in the business ·of health law labor and

employment law in the State of Georgia. Defendant Michael Sullivan's business in
Georgia includes, but is not limited to, the following: Whistleblower False Claims Act
(Qui Tam litigation), SEC Whistleblower and CFTC Whistleblower claims, IRS
Whistleblower claims, and Whistleblower Employment Law.
167.

Defendant Michael Sullivan can be served with legal process through

delivery of the Summons and Complaint in this action to him at his place of employment
at the address listed below.
Defendant Name: Michael Sullivan
Defendant Michael Sullivan Address: 225 Peachtree .ST. NE, Suite 1700, Atlanta, GA
30303, USA
Defendant Michael Sullivan Phone Number: 404-658-9070
Defendant Michael Sullivan Email Address: msullivan@finchmccranie.com
Defendant Michael Sullivan Fax Number: (404) 688-0649
168.

Service is requested at this time.
Defendant Walter Jospin
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Defendant Walter Jospin is a Georgia resident and attorney subject to the

jurisdiction of this court. Defendant Walter Jospin is an attorney admitted to the bar in
the state of Georgia and whose area of law includes.SEC and other securities regulatory
enforcement matters, corporate governance, internal investigations, and SEC
Whistleblower Claims. Defendant Walter Jospin is a Partner at Finch McCranie.
Plaintiff initially retained the services of Finch McCranie to represent her in her
whistlcblowcr case. Defendant Walter Jospin breached the client-attorney privilege and
divulgated the content of the conversations to BOO USA, LLP.
170.

Defendant Walter Jospin is_ in the business of corporate and securities

laws in the State of Georgia. Defendant Walter Jospin's business in Georgia includes,
but is not limited to, the following: white collar crime, securities law, and stockbroker
and investment fraud.
171.

Defendant Walter Jospin can be served with legal process through

delivery of the Summons and Complaint in this action to him at his place of employment
at the address listed below.
Defendant Name: Walter Jospin
Defendant Walter Jospin Address: 225 Peachtree St NE, Suite 1700, Atlanta, GA 30303,
USA
Defendant Walter Jospin Phone Number: 404-658-9070
Defendant Walter Jospin Email Address: wjospin@finchmccranie.com
Defendant Walter Jospin Fax Number: (404) 688-0649
172.

Service is requested at this time.

Defendant Interface, Inc.
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Defendant Interface, lnc. is a Georgia Profit Co,poration with a business

address at 1280 West Peachtree St NW, Atlanta, GA 30309 and is subject td the
jurisdiction of this court. Interface, Inc., is a global manufacturer of commercial flooring.
Defendant Interface, Inc. also manufactures and sells floor coverings in the State of
Georgia. Its headquarters are located in Fulton County, Georgia.
174.

Interface is a publicly traded company on the 'Nasdaq stock exchange

under the ticker TILE. Plaintiff asserts BDO USA, LLP is the continuing public
accounting firm that performs the SOX audit for Interface.
175.

A public company with a class of securities registered under either

Section 12 or which is subject to Section !5(d) ofthc Securities Exchange Act of 1934,
as amended ("Exchange Act") must file reports with the SEC. The underlying basis of
the Reporting Requirements is to keep shareholders and the markets informed on a
regular basis in a transparent manner. The required reports include an annual Form !OK, quarterly Form JOQ, and current periodic Form 8-K as well as proxy reports .and
certain shareholder and affiliate reporting requirements. Plaintiff asserts Interface, as a
public company with stocks traded on the Nasdaq stock market, must comply with these
requirements.
176.

A reporting company, like lnterface, also

has record keeping

requirements, must implement internal accounting controls and is subject to the
Sarbanes-Oxley Act of 2002, including the CEO and CFO certifications requirements
and independent auditor requirements. Under the CEO :and CFO certification
requirement, the CEO and CFO must personally certify the content of the reports filed
with the SEC and the procedures established by the issuer to report disclosures and
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prepare financial statements. Plaintiff asserts Interface, as a public company with stocks
traded on the Nasdaq stock market, must comply with these requirements.
177.

Section 302 of the Sarbancs-Oxley Act requires that CEOs and CFOs

must certify in each annual and quarterly report that the officer has reviewed the report,
that based on the officer's knowledge the report does not contain any untrue statement
ofa material fact or omit to state a necessary material fact, and that based on the officer's
knowledge, the financial statements and other financial information included in the
report fairly present in all material respect the financial condition and results of
ope~ations of the issuer. Plaintiff identified material weaknesses in the internal controls
when performing the relevant procedures to test Information Technology General
Controls ("TTGCs"). These material weaknesses were not adequately evaluated by BOO
USA, LLP's auditors and communicated to Interface's management.
178.

Section 302 of the Sarbanes-Oxlcy Act also requires that the assigning

officers must also attest that they are responsible for establishing and maintaining
internal controls, that they have designed such controls to ensure that material
'
information is made known to the officers, that they have' presented their conclusions
about the effectiveness of those controls in the report, and they have disclosed both to
the outside auditors and to the company's audit committee: all significant deficiencies in
the design or operation of internal controls, which could adversely affect the issuer's
ability to record, process, summarize and report financial data; and any fraud, whether
or not material, involving any employee who has a significant r~le in the issuer's internal
controls. The signature by the CEO and CFO on the certification should represent the
end of a process that is rigorous, infmmed, careful, demonstrable, and dependable.
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Plaintiff asserts that Interface's management signed off on cer ifications filed with the
SEC that were materially misrepresented because several material weaknesses were not
identified by Interface and BDO USA, LLP until the Plaintiff started performing the
audits.
179.

On September 28 th , 2020, the Securities and Exchange Commission

settled actions against Interface for violations that resulted in the improper reporting of
quarterly earnings per shar~ (EPS) that met or exceeded analyst consensus estimates.
The SEC's order against Tnterface Inc., a Georgia-based modular carpet manufacturer,
finds that in multiple quarters in 2015 and 2016, the company made unsupported, manual
accounting adjustments that were not compliant with GAAP. These adjustments were
often made when Tnterface's internal forecasts indicated that the company would likely
fall short of analyst consensus EPS estimates. The order finds that the adjustments
boosted the company's income, making it possible for Interface to consistently report
earnings that met or exceeded consensus estimates. According to the order, Interface's
former Controller and Chief Accounting Officer Gregory J. Bauer directed the
unsupported adjustments, including those made to management bonus accruals and
stock-based compensation accounts. The order also finds that .Interface's former CFO
Patrick C. Lynch caused Bauer to direct some of the unsupported entries." Plaintiff
asserts the unethical behavior at Interface ·continues as evidenced by the retaliation she
faced.
I 80.

Defendant Interface, Inc. can be served with legal process through

I

delivery of the Summons and Complaint in this action to his r,egistered Agent at the
address filed with the Secretary of State at the address below:
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Registered Agent Name: Corporation Service Company
Registered Agent Name Address: 2 Sun Coutt, Suite 400, Peachtree Corners, GA 30092,
USA
Email: laurel.hurd@interface.com
l 81.

Service is requested at this time.
Defendant Atlanticus Holdings Corporation

l 82.

Defendant Atlanticus is a Georgia profit corporation with a business

address at 5 Concourse Pkwy, Suite 300, Atlanta, GA 30328 and is subject to the
jurisdiction of this court. Atlanticus is a financial holding company, which engages in
the provision of financial technology and related services. It operates through the Credit
and Other Investments segment and the Auto Finance segment. The Credit and Other
Investments segment includes point-of-sale and direct-to-consumer finance operations,
investments in and servicing of its credit card receivables portfolios, product
development, and limited investment in consumer finance technology platforms that
capitalize on its credit infrastructure. The Auto Finance segment offers purchases and
services loans secured by automobiles from or for a pie-qualified network of
independent automotive dealers and automotive finance companies in the buy-here, payhere used car business.
183.

Defendant Atlanticus is a publicly traded company on the Nasdaq stock

exchange under the ticker ATLC. Plaintiff asserts BDO USA;, LLP is the continuing
public accounting firm that performs the SOX audit for Atlantibus.

'
I

184.

A public company with a class of securities i registered under either

Section I 2 or which is subject to Section I 5(d) of the Securitieh Exchange Act of l 934,
I

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as amended ("Exchange Act") must file reports with the SEC. ffhe underlying basis of
the Reporting Requirements is to keep shareholders and the markets informed on a
regular basis in a transparent manner. The required reports include an annual Form IOK, quarterly Form I OQ, and current periodic Fonn 8-K as well as proxy reports and
certain shareholder and affiliate reporting requirements. Plaintiff asserts Atlanticus, as a
public company with stocks traded on Nasdaq stock market, must comply with these
requirements.
185.

A repo11ing company, like Atlanticus, also has record keeping

requirements, must implement internal accounting controls- and is subject to the
Sarbanes-Oxley Act of 2002, including the CEO and CFO certifications requirements
and independent auditor requirements. Under the CEO and CFO certification
requirement, the CEO and CFO must personally certify the co~tent of the reports filed
with the SEC and the procedures established by the issuer 16 report disclosures and
prepare financial statements. Plaintiff asserts Atlanticus, as a public company with
stocks traded on Nasdaq stock market, must comply with theseTequirements.
186.

Section 302 of the Sarbanes-Oxley Act requires that CEOs and CFOs

must certify in each annual and quarterly report that the officer has reviewed the report,
that based on the officer's knowledge the report does not contain any untrue statement
ofa material fact or omit to state a necessary material fact, and that based on the officer's
knowledge, the financial statements and other financial information included in the
report fairly present in all material respect the financial condition and results of
operations of the issuer. Plaintiff identified material weakncss~s in the internal controls
when performing the relevant procedures to test Information Technology General
'
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Controls. These material weaknesses were not adequately" e _aluated by BDO USA,
LLP·'s auditors and communicated to Interface's management. ·
187.

Section 302 of the Sarbanes-Oxley Act also requires that the assigning

officers must also attest that they are responsible for estabiishing and maintaining
internal controls, that they have designed such controls to ensure that material
information is made known to the officers, that they have presented their conclusions
about the effectiveness of those controls in the report, and they have disclosed both to
the outside auditors and to the company's audit committee: all significant deficiencies in
the design or operation of internal controls, which could adversely affect the issuer's

'

ability to record, process, sunimarize and report financial data; and any fraud, whether
or not material, involving any employee who has a significant role in the issuer's internal
controls. The signature by the CEO and CFO on the certification should represent the
end of a process that is rigorous, informed, careful, demonstrable, and dependable.
Plaintiff asserts that Atlanticus' management signed off on certifications filed with the
SEC that were materially misrepresented because several material weaknesses were not
identified by Atlanticus and BOO USA, LLP until the Plaintiff started perforrn'ing the
audits.
188.

Defendant Atlanticus can be served with legal process through delivery
'

of the Summons and Complaint in this action to his Registered Agent at the address filed
with the Secretary of State at the address below:
Registered Agent Name: Corporation Service Company
Registered Agent Name Address: 2 Sun Court, Suite 400, Peachtree Comers, GA 30092
Email: jeff.howard@atlanticus.com
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Phone Number: (770) 828-2000

189.

Service is requested at this time.
Defendant Kas Naderi

190.

Defendant Kas Naderi is the Chief Infonnation Officer ("CIO") at

Atlanticus. Defendant Kas Naderi threatened Plaintiff during the PCAOB inspection of
Atlanticus.

191.

Defendant Kas Naderi is in the business of Information Technology in

the State of Georgia.

192.

Defendant Kas Naderi can be served with legal process through delivery

of the Summons and Complaint in this action to him at his place of employment at the
address listed below.
Defendant Name: Kas Naderi
Defendant Kas Naderi Address: 5 Concourse Pkwy #300, Atlaitta·, GA 30328, USA
Defendant Kas Naderi Phone Number: (770) 828-2000
Defendant Kas Naderi Email Address: kas.naderi@atlanticus.com

193-.

Service is requested at this time.
Defendant SPAR Group, Inc. (NMS SPAR) ("NMS")

194.

Defendant NMS is a Georgia Profit Corporation with a business address

at 350 Stonewall Ave. W., Fayetteville, GA, 30214, USA, and is subject to the
jurisdiction of this court. Defendant NMS primarily operates in tile merchandising
consultant business industry within the engineering, accpunting, research, and
management services sector.

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National Merchandising Services, LLC ("Nl\-;1S"), is a consolidated
I

domestic subsidiary of SPAR Group, Inc. ("SPAR") and is qwned jointly by SPAR
through its indirect ownership of 51 % of the NMS membership !nterests and by National
Merchandising of America, Inc. ("NMA"), through its ownership of the other 49% of
the NMS membership interests. Mr. Edward Burdekin is the Chief Executive Officer
and President and a director of NMS and is also an executive officer and director of
NMA. Ms. Andrea Burdekin, Mr. Burdekin's wife, is the sole stockholder and a director
ofNMA and a director of NMS. NMA is an affiliate of the Company, but is not under
the control of or consolidated with the Company. Mr. Burdekin also owns 100% of
National Store Retail Services ("NSRS").
196.

Defendant NMS is a subsidiary of SPAR Group, Inc ("SPAR"). SPAR's

stocks are traded on the N·asdaq stock market under the ticker SGRP. SPAR provides
marketing and sales solutions. SPAR serves grocery stores, drug stores, and mass
merchandiser stores with retail merchandising. SPAR also offers incentive marketing,
teleservices, database marketing, and marketing research services.
197.

SPAR presents consolidated financial statements with NMS and files the

required statements with the SEC. Plaintiff asserts BOO USA, LLP is the continuing
public accounting firm that performs the SOX audit for SP AR and NMS.
198.

Defendant NMS can be served with legal process through delivery of the

Summons and Complaint in this action to his Registered Agent at the address filed with
the Secretary of State at the address below:
Registered Agent Name: Edward S. Burdekin

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Registered Agent Name Address: 350 Stonewall Ave. W. S,te B, Fayetteville, GA,
30214, USA
Email: ed.burdekin@nms.com
Cell Phone: (800) 401-7976
199.

Service is requested al this lime.

Defendant BioHorizons Implant Systems, Inc. (An Henry Schein Subsidiary)
200.

Defendant BioHorizons is a Delaware corpo,ration with a business

address at 2300 Riverchase Center, Birmingham, AL 35244, USA. BioHorizons Implant
Systems, Inc. manufactures and sells advanced dental implant technologies and tissue
regeneration products. BioHorizons offers dental implants, restorative and laboratory
components, soft and hard tissue biologic products, dental implant systems, prosthetics,
dental instruments, and motors. BioHorizons Implant Systems· operates in the State of
Alabama and sells its products nationally, including in the state of Georgia. Plaintiff
asserts that the SOX auditofBioHorizons is performed by the BOO USA, LLP's Atlanta
office located in Fulton County.
20 I.

Defendant BioHorizons is a subsidiary of Henry Schein, Inc.

Henry Schein, Inc. 's stocks are traded on the Nasdaq stock market under the ticker
HSIC. Henry Schein, Inc. is an American distributor of health care products and services
with headquarters located in Melville, NY.
202.

BioHorizons was a publicly traded company fro,m 2017 to 2021.

203.

A public company with a class of securities i registered under either

Section 12 or which is subject to Section I 5(d) of the Securitie~ Exchange Act of 1934,
as amended ("Exchange Act") must file reports with the SEC. The underlying basis of
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the Reporting Requirements is to keep shareholders and the markets informed on a
.

I

regular basis in a transparent manner. The required reports incl:ude an annual Form IO-

K, quarterly Fom1 10Q, and cun-cnt periodic Form 8-K as w~ll as proxy reports and
certain shareholder and affiliate reporting requirements. Plaintiff asserts BioHorizons,
as a public company must comply with these requirements.
204.

A reporting company like BioHorizons alsb has record keeping

requirements, must implcn\cnt internal accounting controls: and is subject to the
Sarbanes-Oxley Act of 2002, including the CEO and CFO certifications requirements
and independent auditor requirements. Under the CEO and CFO certification
requirement, the CEO and CFO must personally certify the content of the reports filed
with the SEC and the procedures established by the issuer to report disc;losures and
prepare financial statements. Plaintiff asserts BioHorizons, as a public company must
comply with these requirements.
205.

Section 302 of the Sarbanes-Oxley Act requires that CEOs and CFOs

must certify in each annual and quarterly report that the officer:has reviewed the report,
that based on the officer's knowledge the report does not contain any untrue statement
of a material fact or omit to state a necessary material fact, and that based on the officer's
I

knowledge, the financial statements and other financial infohnation included in the
report fairly present in all material respect the financial condition and results of
operations of the issuer. Plaintiff identified material weaknesses in the internal controls
I

when performing the relevant procedures to test Information Technology General

II

.

Controls. These material weaknesses were not adequately cxaluated by BDO USA,
'

LLP's auditors and communicated to BioHorizons' managemeht.
'

''

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Section 302 of the Sarbanes-Oxley Act also requires that the assigning

officers must also attest that they are responsible for establishing and maintaining
internal controls, that they have designed such controls fo ensure that material
info1mation is made known to the officers, that they have presented their conclusions
about the effectiveness of those controls in the report, and they have disclosed both to
the outside auditors and to the company's audit committee: all sjgnificant deficiencies in
the design or operation of internal controls, which could adversely affect the issuer's
ability to record, process, summarize and report financial data;. and any fraud, whether
or not material, involving any employee who has a significant role in the· issuer's internal
controls. The signature by the CEO and CFO on the certification should represent the
end of a process that is rigorous, infonned, careful, demons'trable, and dependable.
Plaintiff asserts that BioHorizons' management signed off on certifications filed with
the SEC that were materially misrepresented because several material weaknesses were
not identified by BioHorizons and BDO USA, LLP until the Plaintiff started performing
the audits.
207.

Defendant BioHorizons can be served with legal process through

delivery of the Summons and Complaint in this action to his Registered Agent at the
address filed with the Secretary of State at the address below:
Registered Agent Name: Corporation Service Company
Registered Agent Name Address: 251 Little Falls Drive, Wilmington, DE 19808
Email: sboggan@biohorizons.com
Phone Number: 302-636-540 I
208.

Service is requested at this time.
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TI.
JURISDICTION AND VENUE

209.

This Court has subject matter jurisdiction over this case because the

Plaintiffs unlawful, illegal, and criminal claims arise under the laws of the State of
Georgia and the United States. It has jurisdiction over the Plaintiffs state law claims
because they are so closely related to the federal claims as to form part of the same case
or controversy. See O.C.G.A § 15-6-8; 42 U.S.C.§§ 1985, 1986.
Pursuant to O.C.G.A § 15-6-8, the superior courts have authority:
(l) To exercise original, exclusive, or concurrentjurisdiction, as the case may be, of all
causes,. both civil and criminal, granted to them by the Constitution and laws;
(2) To exercise the powers of a court of equity;
(3) To exercise appellate jurisdiction from judgments of the probate or magistrate courts

as provided by law;
(4) To exercise a general supervision over all inferior tribunals and to review and correct,

in the manner prescribed by law, the judgments of: (A) Magistrates; (B) Municipal
courts or councils; (C) Any inferior judicature; (D) Any person exercising judicial
powers; and (E) Judges of the probate courts, except in cases touching the probate of
wills and the granting of letters of administration, in which a jury must be impaneled;

(6) To exercise such other powers, not contrary to the Constitution, as are or may
be given to such courts by law.
210.

'

I

Venue is proper in this Court because all or J substantial part of the
I

conduct and violations giving rise to the claims in the case, including the horrific

'

I!
I

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retaliatory practices and attacks against the pl_aintiff caused by the nature, form, and
substance of the business several defendants are involved in occurred in the State of
Georgia. See O.C.G.A § 14-2-510, O.C.G.A § 9-10-91, O.C.G.A § 9-10-93, O.C.G.A §
9-10-31, and O.C.G.A § 9-10-34.
211,

This Court has personal jurisdiction over all the 'Defendan ts because the

Defendants committed these violations in the State of Georgia. See O.C.G.A § 14-2510, O.C.G.A § 9-10-91, O.C.G.A § 9-10-93, O.C.G.A § 9-10-3!; and O.C.G.A § 9-1034.

212.

This Court has personal jurisdiction over all the Defendan ts because the

Defendants in their official capacities at their place of employme nt and/or in their own
capacity as individuals have or have had ongoing and systematic contacts with Fulton
County, have maintaine d offices in Fulton County, and reside in Fulton County, and
have committed wrongful acts, which occurred within Fulton County, and which have
had and continue to have a negative impact or effect on the Plaintiff who resides Fulton
County.
213.

Venue is proper in this Court because Defendan t :,Vesley Freeman resides

in Fulton County, Georgia.
214.

Venue is proper m this Cout1 because the majority of Defendan ts'

residence is in Fulton County, Georgia.
215.

Venue is proper in this Court because Defenc)ant BDO USA, LLP's

principal address of business is in Fulton County, Georgia.
216.

lnc.'s
Venue is proper in this Court because Def6ndan
' . t Interface,

headquarters are located in Fulton County, Georgia.
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0

Plaintiff Raissa Djuissi Kengne has standing to bring this Complaint in

217.

Court because she has been, and continues to be, adversely affected by the illegal,
unlawful, and criminal actions of the Defendants.
Accordingly , venue is proper pursuant to Georgia Civil Practice and

218.

Corporations, Partnerships , And Associations Code § 15-6-S:, O.C.G.A § 14-2-510,
O,C,G.A § 9-10-91, O,C.G.A § 9-10-93, O.C.G.A § 9-10-31, and O,C.G.A § 9-10-34.

III.
STATEMENT OF RELEVANT FACTS
The Plaintiffs Employment Contract With BOO USA, LLP
219.

Plaintiff, Raissa Djuissi Kengnc, was hired at EiDO USA, LLP Allan.ta

office as an IT Audit Manager in September 2019 in the Assurance practice.

iBDQ

Tlil: Jl'.l:·U~l,-'1100

J)O l{Qflh W~bilth, !:Utt~

fAA; Ji2·85ti 1l79

C~kD$0, IL 60<.1 I

nco

'W\vw.btla.cam

P.EjlSOtlAL fi;CONFIDENTIAL

August 22, '2019
Ra.Issa Ken!!ne

12880 Wos(Peachtrce;StrCcl Northwest
'
l\pilrtrhonl '21 O?
Atlanta, 9eornia 30309
Dear Rti.is_sa:

On bchnlf o( the partl1ers· of DOO USA, LLP !"l.lDO" or the "Firm''), I am jpleased fo extend to
t\.MDn-JlUN, IT Audit in our As-;urance p~actice located In the
yo~ U1I,; offer of cmp_l~yfllcnt
fttlm:,ta office. It' Is an_tlclpatcd•·you will begin ,your emptoymc/'lt on Septcmbet 3, 2019. The

.a~

..

. . ,.

.

i

specifics of this offer are set forth below and in the accompanying attachmCnts.

.

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220.

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The non-disclosure agreement or confidentialjty agreement does not

trump whistleblower rights. - The public policy protecting whistleblowers from
retaliation, which is reflected in the Dodd-Frank Act and the Sarbanes-Oxley Act,
precludes companies from interfering with or barring whistleblowing. In particular, an
I

SEC rule implementing the Dodd-Frank whistleblower reward program bars companies
from "enforcing, or threatening to enforce, a confidentiality agreement" to impede
communicating with the SEC. 17 C.F.R. § 240.2lF-17.
221.

Plaintiff Raissa Djuissi Kengne obtained the evidence presented herein

in the normal course of her duties. Therefore, the Computer Fraud and Abuse Act
("CFAA") was not violated because Plaintiff accessed the computer and her previous
employer's documents to provide support for the whistleblower claims with
authorization; the Plaintiff did not obtain information located in areas on the computer
to which her access was prohibited.
Issues with Public and Private Clients at BDO USA, LLP
222.

When Plaintiff started at BDO USA, LLP,: she noticed that the

workpapers for both private clients and public clients were being rolled forward year
after year without doing the work or without doing the work with due professional care.
223.

The public clients included BlueLinx, Atlanticus, BioHorizons, and

'

Interface. Interface had recently been under an SEC investigation and an executive
employee at Interface has been suspended. ln addition, to the work being mostly rolled

1

forward on BlueLinx, Atlanticus, BioHorizons, and Interface, the IT findings severity
were not properly reported on BlueLinx, Atlanticus, BioHorizops, Interface, and !ZEA.
I

When Plaintiff started performing the IT audits and noted si~nificant deficiencies or
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,material weaknesses, which would have had for effect an adjustment in audit procedures,
the results of the audit were disregarded by Defendant Wesley Freeman, TS Assurance
Director, and intentionally removed from reporting as significant deficiencies and
material weaknesses. Plaintiff noted that the issues at these public companies had been
ongoing since 2016 because she only looked at workpaper files going back to 2016 for
these clients.
224.

The audit methodology at BOO USA, LLP requires that if significant

deficiencies and/or material weaknesses are identified, the risk level must be adjusted to
2.5 or 3.0 respectively. The risk level for the public company' engagements that are part
of the subject matter of the whistleblower case had remained to a risk level of 2.0
throughout the audit.

225.

Public companies are required to have an independent audit in

conformity with the SEC and PCAOB standards and regulation~.
226.

The private clients included Janus, Dustex, FCOJ, RSR Grottp, ProCare,

'

Vacation Express, and many others. The issue with the IS audit work performed was

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that several deficiencies that should have been identified as significant deficiencies or
material weaknesses were actualli identified as control deficiencies. Because they were
never communicated to the financial statements audit team as significant deficiencies or
material weaknesses, the financial statements audit teams never adjusted their audit
strategy and therefore, never addressed the risk of material misstatements due to
ineffective IT general controls ("!TGCs"). Plaintiff noted that the issues at these private
companies had been ongoing since 2017 because she only looked at workpaper files

going back to 2017 for these private clients.
227.

Private companies usually request audit reports because the banks

require.an audit to loan substantial amounts of money.
228.

FCC! is a private company, but an insurance company that is required

to comply with Section 624.424(8), Florida Statutes by having an external independent
CPA firm prepare the workpapers as required_ by Rule 690-137.002, Florida
Administrative Code. FCC! IT audit has not been performed with due professional care
since 2018. Plaintiff did not look at the workpapers prepared,before 2018. The right
evidence was not requested and obtained in 2018. The right evidence was requested and
obtained in 2019 and 2020, but the evidence was not properly tested anc! left out
significant deficiencies and material weaknesses.
229.

Plaintiff has informed the IS Assurance Director, Defendant Wesley

Freeman, of the work that was not performed in roughly 75% of the public and private
engagements she oversaw in the BDO USA, LLP Atlanta office. Defendant Wesley
I'
Freeman did not deny it. Instead of fixing the issues going forward, Defendant Wesley
'

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Freeman kept misreporting the IT findings to hide the significant deficiencies and/or
material weaknesses in the TS Assurance workpapers.
..

.

'.3!!;¥~~,.-

.,'. ·• .-, ·,_;~'-~~;~:,r;~;·\~"7~7-/~~· v·~~;:.~.,;~

230.

As Plaintiff took the stand of performing the IS Assurance work with due

I

diligence and refused to obey Defendant Wesley Freeman's iacit command to "stop
I

doing my job so well" as he stated one day, Defendant Weslby Freeman launched a

'

smear campaign against Plaintiff. Defendant Wesley Freeman enlisted the assistance of
junior associates to attempt to smear her reputation. It wen\ so far that a Partner,
Defendant Peter Popa, asked to talk to Plaintiff and stated thJ he has never heard so
'

'

.

many bad things mentioned about someone's behavior; usually ihat he hears is the bad
work someone does. In the Plaintiffs case, it was the opposite. jhese associates enlisted
to smear Plaintiffs reputation were part of the group who delirred such a poor work
product as described above. Most of the people responsible fol; executing the IT audit
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(Ling Tang and Dale Drushella)h ave left the Company, probabl,Y because they could no
longer keep up with the fraud. Plaintiff refused to commit fraud and Plaintiff was
targeted for it by Defendant Wesley Freeman, Defendant Wesley Freeman is not above
lying to the PCAOB, the internal inspectors, and the Partners at BDO USA, LLP.
231.

During a meeting with Defendant Scott Meier, the new IS Assurance

Principal, who started in 2021, Defendant Scott Meier led Plaintiff to understand that
Defendant Wesley Freeman had accumulated a lot of good will with other Partners and
Plaintiff may need more Partners to speak on Plaintiff's behalf.
232.

Defendant Scott Meier, the new IS Assurance Principal, has noted and

stated to Plaintiff that the IT findings were not evaluated appropriately; they should have
been classified as significant deficiencies and material weaknesses across the public and
private engagements the Plaintiff mentioned.
233.

The severity of the IT findings on Plainti,ff's engagements was

inappropriately reported, and therefore, audit procedures may not have been performed
to provide reasonable assurance that the financial statements were free from material
misstatements due to e1TOr or fraud.
234.

The SEC, PCAOB, and AICPA standards and regulations were violated

on the client's engagements that Plaintiff managed.

Documentation of Audit Findings At BDO
235.

When performing an audit, the list of IT findings or issues identified

during an audit' must be documented in different documents at 1300 USA, LLP. The IS
I
Assurance team has three (3) documents where the results of the audit can be located.

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'I

The first one is the "IT Findings Summary" log, the second one is the "JC-80" form, and
the third document is the "IC-81" form.
236-.

These three (3) documents containing the list of IT Findings must be

reviewed by the IS Assurance/IT Audit team as well as the Assurance team. Both teams
must sign-off on the "IT Findings Summary" log, the "IC-80" form, and the "IC-81"
form.

237.

The "IT Findings Summary" log, the "IC-80" form, and the·"IC-81" form

are all saved in a document repository tool called APT. APT is BOO USA, LLP's global
and proprietary audit software and documentation tool. Because APT is a proprietary
tool, BOO USA, LLP has access to alter the information, files, and/or data stored within
APT. The information provided to regulators, including, but not limited to the SEC, the
PCAOB, and the AICPA comes from the APT audit software.
238.

Copies of the "IT Findings Summary" log, the, "IC-80" form, and the

"!C-81" ronn are also located on BOO USA, LLP's network shared drive (G: Drive).
239,

BOO USA, LLP also maintains off-site data ~ackup for redundancy,

security, and compliance purposes. Plaintiff noted that BOO USA, LLP has access to
alter the data.
Material Weaknesses Identified During the Interface, lnc.'s SOX Audit
240.

Defendant Interface, Inc. is a Georgia Profit Corporation that is publicly

traded on the Nasdaq stock exchange under the ticker TILE.
241.

Defendant Interface, Inc., a public company with a class of securities
I

I

registered under either Section 12 or which is subject to Sectiol) I 5(d) of the Securities
Exchange Act of 1934, as amended ("Exchange Act"), must file reports with the SEC
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("Reporting Requirements"). The underlying basis of the Repo'rting Requirements is to
I
'
keep shareholders and the markets informed on a regular basis 'in a transparent manner.
Reports filed by befendant Interface with the SEC can be viewed by the public on the
SEC EDGAR website. The required reports include an annual Form 10-K, quarterly
Form 1OQ, and current periodic Form 8-K as well as proxy reports and certain
shareholders and affiliates' reporting requirements.
242.

Defendant Interface, a rep011ing company,' has record keeping

requirements, must implement internal accounting controls and is subject to the
Sarbanes-Oxley Act of 2002, including the CEO and CFO certifications requirements
and independent auditor requirements.
Interface's Responsibility To Implement Internal Accounting Controls
243.

Defendant Interface is subject to the Foreign Corrupt Practices Act of

1977 ("FCPA"), which requires every US-traded company (regardless of size and place
of operations), to create a system of "internal accounting controls", In the SEC's rules
implementing the FCPA, this responsibility requires Interface to:

(1)

Maintain books, records, and accounts which, in reasonable detail,

accurately and fairly reflect the company's transactions; and
(2)

Devise and maintain internal controls sufficien't to provide reasonable

assurance that:
a.

Transactions are executed in accordance with management

authorization;

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b.

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Transactions are recorded as necessary to (a) permit preparation

of financial statements in conformity with GAAP and (b) maintain accountability
for assets;
c.

Access to assets 1s permitted only in accordanc.e with

management authorization; and
d.

Recorded accountability.for assets is compared with the existing

assets at reasonable intervals, and appropriate action is taken regarding any
differences.
Interface's Responsibility To Comply With The Sarbanes-Oxley Act of 2002,
Including The CEO And CFO Certifications Requirements
244.

Defendant Interface is subject to the Sarbanes-Oxley Act of 2002.

lnierfeca Inc
tEC (?K '®ll071!l'l'll'I

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245.

Under §404(a) of the SOX Act, Interface is required to annually report

on Interface's own assessment of the effectiveness oflnterface's controls.
See Exhibit 1. The screenshot below is an extract from Exhibit 1. j

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Interface's management had not identified and reported the IT findings

classified as significant deficiencies and/or material weaknesses as required under
§404(a) of the SOX Act.
247.

Under §302 of the SOX Act, Interface's corporate officers must (among

other things) accept responsibility (as evidenced by individual signatures) for the content
of Interface's annual §404(a) report. The CEO and CFO must personally certify the
content of the reports filed with the SEC and the procedures established by the issuer to
report disclosures and prepare financial statements.
See Exhibit 1. The screenshot below is an extract from Exhibit 1.

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248.

Interface's management signed off on the financial statements filed with

the SEC when IT findings classified as material weaknesses had not been identified by
Interface's management as required by §302 of the SOX Act.
249.

Interface is a US-domiciled company with public float of over $75

million (also known as "accelerated filer") and is required t<i comply with the new
reporting rules for annual reports covering fiscal years ending after November 15, 2004,

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which means Interface as an accelerated filer has even m\ire stringent reporting
requirements.
BDO USA. LLP's Responsibilities As·Group Auditors for Interface
250.

BDO USA. LLP was engaged to perform an audit of Internal Control

Over Financial Reporting that is integrated with an audit of Financial Statements.
25 I.

"Intern~! controls" refer to those procedures within a company that are

designed to reasonably ensure compliance with the company"s policies. Under the
framework developed in the early 1990s by the Committee on S~onsoring Organizations
(COSO). there are three types of internal controls:
(I)

Those that affect a company"s operations

(2)

Those that affect a company's compliance with laws and regulations

(3)

Those that affect a company's financial reporting

Those controls that affect a company's financial reporting are the sole focus of §404 of
the Sarbanes-Oxley Act of 2002 ("SOX").
252.

The objectives of the auditor. and therefore BDO USA, LLP in an audit

of!CFR are to:
(I)

obtain reasonable assurance about whether material weaknesses exist as

of the date specified in management's assessment about the effectiveness of ICFR (as of
date) and
(2)

express an opinion on the effectiveness of ICFR in a written report, and

'

communicate with management and those charged with governance, based on the
auditor's findings.
See Exhibit 1. The screens hot below is an extract from Exhibit 1.'
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253.

Defendant Wesley Freeman lacked independence when overseeing the

TT audit for Interface. _His independence was impaired by the existence of circumstances,
which reasonable people might believe likely to influence independence such as the
multiple calls at all times of the day and night that Defendant Wesley Freeman had with
Tom Fanner, the IT Manager at Interface who fai'led to identified the material
weaknesses as pati of the SOX audit as well as the fact that Interlace was one of the first
client Defendant Wesley Freeman audited when he started his career at BOO USA, LLP.
254.

The screenshot below was obtained from the U.S. Securities and

r.
Exchange Commission's Financial Reportmg Manual TOPIC 4
Accountants' Involvement.

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ltJf!S~s;g lS-X 2-01(b) and (c), SOX 2011

4130.1 Questions reg·arding )ri~.8P§foj~'PfEi. should be directed to OCA. Auditor reports on financial
statements that refer to PCAOB standards must comply with the iiidepe'iidence rnles of both the
SEC and the PCAOB. Tile SE C's inqepe,ng~J)c~ rules are promulgated in 5-X 2-01. The PCAOB
has also issued certain iild~P€1.ncl90:C:~ and ethics rules, which are part ofits adopted standards. See
https://pcaobus.org/. Compliance wtth these rules is required to issue a PCAOB opinion.
4130,2 S-X 2-01 is designed to ensure that auditors are qualified and'independent bolh in fact and
in appearance. Accordingly, the rule sets forth restrictions, including but no~ limited to, on financial,
emploYment, and buSihess relationships between an accountant and an a~dlt client and restrictions

on an accountant providing certain non-audit services to an audit client. These restrict!ons are
prescribed in paragraphs (c)(1) lo (c)(8) of 5-X 2-01. Tile general standard of independence is set
forth in S-X 2-01(b). The rule does not purport to, and t11e SEC could not, consider all the
circumstances that raise'Iri~·~p~en·~e·ace concerns, and these are subject lo'the genera! standard in
paragraph 2-01 (b}. In considering this slandard, the SEC looks in Iha first instance to whether a
relationship or the provision of a service: (a) creates a mutual or conflicting interest between the
accountant and the audit client: (b) places t11e accountant in the position of auditing his or her own
work; (c) results In the accounte.nt acling as management or an employee of the audit client; or (d)
places the accountant 1n a position of being an advocate for the audit client. See also OCA:
App!ic8Uon of the Commission's Rules on Auditor'tfld'}Rell~d_EJrii:;_q Frequently Asked Quesaons
available here. (Last updated: 10/3012020)
4130,3 SEC in~l!P~·nifan.ciii rules also apply to Regulation A, except !or Tier 1 offerings where the
AICPA inqepencteoce standards may be applied and Regulation D filings, and when separately
audited financial statements of an equity investee ls included in a filing under Rule 3-09 of
Regulation S-K [Farm 1-A Part F/S and Section O.. Other ln_cJ..ep~nclence in OCA: AppficaUon of the
Commission's Rules on Auditor lnr)ep.en,denCe Frequently Asked Questions.] (Last updated:
10/30/2020)

255.

PCAOB standard, AS 1005: Independence, states that in all matters

relating to the assignment, an independence in mental attitude is to be maintained by the
auditor or auditors, which requires that the auditor be independent. The auditor must be
without bias with respect to the client since otherwise, the auditor would lack that
impartiality necessary for the dependability of his findings,, however excellent his
technical proficiency may be. However, independence does not imply the attitude of a
prosecutor but rather a judicial impar)iality that recognizes an obligation for fairness not
only to management and owners of a business, but also to creditors and those who may

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otherwise rely (in part, at least) upon the independent auditor's ,report, as in the case of
prospective owners or creditors.
IT Findings Identified During the Interface's Audit and Source of Reports
256.

The primary audit contacts at Interface were:

(I)

Christie Lambert, the Internal Audit Director at Interface

(2)

Joseph DiBiase, the Chief Information Officer at Interface.

(3)

Tom Farmer, the IT Manager at Interface.

These three (3) Interface's employees oversaw the audit efforts and provided the
relevant documents to the Plaintiff as an employee of BDO USA, LLP. Their groups
were also responsible for designing and testing the controls that were identified as
significant deficiencies and material weaknesses.
257.

The results of the IT audit of Interface conducted in 2018 shows a total

of two (2) IT findings; Plaintiff was not yet employed by BDO USA, LLP. The results
of IT findings of Interface conducted in 2019 shows a total of twenty (20) IT findings;
Plaintiff was hired by BDO USA, LLP to manage the audits.
258.

Some of the material weaknesses identified included, but were not

limited to, segregation of duties issues across multiple production systems, inappropriate
logical security access and change management access, and incomplete key reports
utilized to test key controls.
259.

The screenshot below shows Interface 2019's IT Findings identified

during the Interface's audit of Internal Control Over Financial Reporting that is
integrated with an audit of Financial Statements.

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Only two (2) low level severity IT Findings were identified m 2019. The 2019
Interface audit engagement was not perfonned by the Plaintiff.

260.

The screenshot below shows Interface 2020 IT Findings identified during

the Interface's audit of Internal Control Over Financial Reporting that is integrated with
an audit of Financial Statementt The 2020 Interface audit engagement was performed
by Plaintiff.

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261.

BDO USA, LLP issued a clean opinion on the 11).terface's audit report.

262.

As of September 2021, when Plaintiff resigned, the IT findings identified

in 2020 had not been remediated.
263.

Additional evidence exists and will be provided .at trial.

Interpreting IT Findings Identified During The Interface's Audit
264.

A material weakness in lCFR exists if there is some flaw within the

company's overall control system such that it is at least reasonably possible that a
material misstatement in t~ company's financial statements will not be prevented or
corrected. Such a misstatement may occur on an annual basis (either before or after an
audit, or through interim financial reporting. Examples may include inadequate
segregation of duties (e.g. an employee who has super administrative rights across
multiple systems can authorize, approve, and review a transaction causing a significant
deficiency or material weakness to go undetected), inappropriate edit rights to the
financial reporting production database, or inappropriate chan!!e management controls

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across multiple systems. The significant deficiencies and material weaknesses
identified during the Interface's engagements were not reported.
265.

Under existing SEC and PCAOB rules, material weaknesses in ICFR

must be publicly reported. Flaws in control systems that fall below "material" are
reported within the company, either to company management or the audit committee
(depending upon the severity of the flaw).
266.

Plaintiff was retaliated against, persecuted, and .attacked by Defendants

when she tried to report the fraud.
Material Weaknesses Identified During the Atlanticus' SOX Audit
267.

Defendant Atlanticus, Inc. is a Georgia Profit Corporation that is publicly

traded on the Nasdaq stock exchange under the licker ATLC.
268.

Defendant Allanticus, Inc., a public company with a class of securities

registered under either Section 12 or which is subject to Section 15(d) of the Securities
Exchange Act of 1934, as amended ("Exchange Act"), must file reports with the SEC
("Reporting Requirements"). The underlying basis of the Reporting Requirements is to
keep shareholders and the markets informed on a regular basis in a transparent manner.
Reports filed by Defendant Interface with the SEC can be viewed by the public on the
SEC EDGAR website. The required reports include an annual Form 10-K, quarterly

Form I OQ, and current periodic Form 8-K as well as proxy reports and certain
shareholders and affiliates' reporting requirements.
269.

Defendant Atlanticus, a reporting company,, has record keeping
I

!

requirements, must implement internal accounting controls and is subject to the
I

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Sarbanes-Oxley Act of 2002, including the CEO and CFO ce~tifications requirements

and independent auditor requirements.
Atlanticus' Responsibility To Implement Internal Acco'unting Controls

270.

Defendant Atlanticus is subject to the Foreign Corrupt Practices Act of

1977 ("FCPA"), which requires every US-traded company (regardless of size and place
of operations), to create a system of "internal accounting controls". In the SEC's rules
implementing the FCPA, this responsibility requires Atlanticus to:
( 1)

Maintain books, records, and accounts which, in reasonable

detail, accurately and fairly reflect the company's transactions; and
(2)

Devise and maintain internal controls sufficient to provide

reasonable assurance that:
a.

Transactions

are

executed

'in

accordance

with

management authorization;
b.

Transactions are recorded as necessary to (a) permit

preparation of financial statements in conformity with GAAP and (b)
maintain accountability for assets;
c.

Access to assets is permitted only in accordance with

management authorization; and
d.

Recorded accountability for assets is compared with the

existing assets at reasonable intervals, and appropriate action is taken
regarding any differences.

I
I

Atlanticus' Responsibility To Comply With The Sarbanes~Oxley Act of 2002.
Including The CEO And CFO Certifications Requirements
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Defendant Atlanticus is subject to the Sarbanes-bxley Act of 2002.

271.

ATLC :.Allant!cus Holdlngs·corp
SEC C!K'000 1464343
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Under §404(a) of the SOX Act, Atlanticus is required to annually report

272.

on Atlanticus' own assessment of the effectiveness of Atianticus' controls. See Exhibit 2.
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273.

_,__.,_,_,_,,__.,..._-,__.,._,..,_, ,

Atlanticus' management had not identified and reported the IT findings

classified as significant deficiencies and/or material weakn~sses as required under
§404(a) of the SOX Act.
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274.

Document 5-1

Filed 07/05/22

Page 79 of 402

Under §302 of the SOX Act, Atlanticus' corporate officers must (among

other things) accept responsibility (as evidenced by individual signatures) for the content
of Atlanticus's annual §404(a) report. The CEO and CFO must personally certify the
content of the reports filed with the SEC and the procedures established by the issuer to
report disclosures and prepare financial statements. See Exhibit 2.
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Case 1:22-cv-02237-SEG

275.

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Filed 07/05/22

Page 82 of 402

Atlanticus' management signed off on the finanqial statements filed with
I

the SEC when the IT findings classified as material weaknesses had not been identified
by Atlanticus' management.
BDO USA, LLP's Responsibilities As Group Auditors for Atlanticus
276.

BDO USA, LLP was engaged to perform an audit of Internal Control

Over Financial Reporting that is integrated with an audit of Financial Statements.
277.

"Internal controls" refer to those procedures within a company that are

designed to reasonably ensure compliance with the company's policies. Under the
framework developed in the early 1990s by the Committee on Sponsoring Organizations
(COSO), there are three types of internal controls:
(I)

Those that affect a company's operations
'

(2)

Those that affect a company's compliance with laws and

regulations

(3)

Those that affect a company's financial reporting

Those controls that affect a company's financial reporting are the sole focus of §404 of
the Sarbanes-Oxley Act of2002 ("SOX").
278.

The objectives of the auditor, and therefore BDO USA, LLP in an audit

of!CFR are to:
(I)

obtain reasonable assurance about whether material weaknesses

exist as of the date specified in management's assessment about the effectiveness
'
ofICFRand

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(2)

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express an opinion on the· ·effectivenes~ of ICFR in a written

report, and communicate with management and those charged with governance,

'
based on -the auditor's findings. See Exhibit 2.

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279.

BDO USA, LLP issued a clean opinion on the Atlanticus' audit report.

280.

Plaintiff asserts .that BDO USA, LLP Assuranc~ team in charge of the

Atlanticus' engagement failed to evaluate the significant deficiencies and material
weaknesses identified and their impact on the financial stateme~ts.
281.

'Defendant Wesley Freeman lacked indepcnden~e when overseeing the

IT audit for Atlanticus. His independence was impaired! by the existence of
I
circumstances, which reasonable people might believe afe likely to influence
independence. Ann Nieves, the Internal Controls Manager at Atlanticus, who failed to
'I
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I


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has a long-standing
'identify the material weaknesses · as part of the SOX audit
I
!

relationship with Defendant Wesley Freeman. Ann Nieves: the Internal Controls
Manager at Atlanticus, and Defendant Wesley Freeman have worked together for
several years.
282.

'The screenshot below was obtained from the U.S. Securities and

Exchange Commission's Financial Reporting Manual TOPIC 4 -

Independent

Accountants' Involvement and stipulates that auditors must remain independent in facf
and appearance and must not advocate for the auditee.
4130

~ JS-X 2-01(b).and ic), SOX 2011

4130.1 Questions regarding hid8P~Ha-ance should be directed to OCA. Audi16r reports on financial
statements that refeno PCAOB st8ndards must comply wit11 !tie indePende'nCe rules·of both the
SEC and the PCAOB. The SE C's iridel)_ehc18rice rules· are promulgated in S-X 2-01. The PCAOB

has alS:o issued certain JOci8P8fii:fri1iC,8 and ethics rules, which are part ot its acfOpted sta'ndards:. See
hUps:lfpcaobus.org/. Compliance with these rules is required to issue a· PCAOB opinion.
41-30.2 S-X 2-01 is deSfgned to ensure that auditors are qualiried·end independent both in fad and
ln appearance. Accordingly, thernle sels forth restrictions, including but riot.!i~ited to, on financial,
employment. and business rel8tionships between an accountant and'an audit client and restrictions
on an accountant providing certain non-audit services to an audit client These restrictions are
prescribed ifl paragraphs·(c)(1) to (c)(B) of S-X 2-01. the general slandard ol'.!ri9~pende:nce is set
forth in S-X 2-01(b). The rule does not purport to, and the SEC could not, consider all the
circumstances lhat ra"ise i.itd8P,E!fld0/1Ce' concerns, and these are subjctt 10th~ general standard in
p"'ragraph 2-01(b). In considering this slandard, the SEC looks in the first insiance lo whether a
relationship or'the provision of a service: (a) creates a mutual or conmciing inlerest between the
'
atcounlant and the audit client; (b) places the actountant in the positibn of a4diting
his or her own
work; (c) results in l~e accountant acting as management or an empliJyee·of the audit.client: or (d)
places the accountant in a position of being.an advocate for the audit c!!ent. See also OCA:
A{Jpfication of the Commission's Rules on Auditoriiic/B'pe(l.cJB().C'e· Freque~tly ~sked Question~.
available here. (Last updated: 10/30/2020)

4130.3 SEC,1.0:~.iiP.8iQ8ns;'e· rules also apply to Regulalion A, except foi' Tier 11 offeri'ngs where the
AICPA fi)O_BPe]d8DC6 standards may be applied alid Regulation D filings, and when separately
audit8d financial Statements or an equity investee is included in a filing under'Rule 3-DO of
Regulation S-X. [Form 1-A Part FIS and Section O. Other lmi,efj8n&6nie in OCA: Application of the
Commfssion's Rules qn Aucfilor}JJ.i:i9pej,d,iiii,c~ Frequently Asked Questions.] (Lasl u;,dated:
0

1013012020)

.
283.

'

.
.
I
PCAOB standard, AS 1005: Independence, states that in all matters
I

relating to the assignment, an independence in mental attitude isl to be maintained by the

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auditor or auditors, which requires that the auditor be independent. The auditor must be
without bias with respect to the ·client since otherwise, the auditor would lack that
impartiality necessary for the dependability of his findings, however excellent his
technical proficiency may be. However, independence does not imply the attitude of a
prosecutor but rather a judicial impartiality that recognizes an obligation for fairness not
only to management and owners of a business, but also to creditors and those who may
otherwise rely (in pait, at least) upon the independent auditor's report, as in the case of
prospective owners or creditors.
IT Findings Identified During the Atlanticus' Audit
284.

The primary audit contacts at Atlanticus were:
(1)

Ann Nieves, the Internal Audi't Director at Atlanticus.

(2)

Kas Naderi, the Chieflnformation O f f i c e r -

These two (2) Atlanticus' employees oversaw the audit efforts and provided the relevant
documents to the Plaintiff as an employee of BDO USA, LLP. Their groups were also
responsible for designing, implementing, and testing the controls that were identified as
significant deficiencies and material weaknesses.
285.

The results of the IT audit of Atlanticus conducted in 2018 shows a total

of four (4) IT findings; Plaintiff was not yet employed by BDO USA, LLP. The results
of IT findings of Atlanticus conducted in 2019 shows a total of nine (9) IT findings:
Plaintiff was hired by BDO USA, LLP to manage the audits. Defendant Wesley Freeman
had deleted

IT Findings from the records in 20 I 9. i;:he results of IT findings of

:

Atlanticus conducted in 2020 shows a total of twenty-one (21) IT findings; the year
2020 was Plaintiffs second year on the engagement.
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Some of the material weaknesses identified included, but were not

limited to, segregation of duties issues across multiple production systems, inappropriate
logical security access and change management access, and incomplete key reports
utilized to test key controls.
287.

The screenshot below shows Atlanticus 2019's IT Findings identified

during the Atlanticus' audit. Only four (4) low level severity IT Findings were identified
in 2018. The 2018 lnterface audit engagement was not perfonned by the Plaintiff.

288.

The screen shot below shows Atlanticus 2019 IT Findings identified

during the Atlanticus' audit. The 2019 Atlanticus audit engagement was performed by
Plaintiff.

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LOt,JO l8

\


Case 1:22-cv-02237-SEG

289.

Document 5-1

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Page 88 of 402

The screenshot below shows Atlanticus 2020 IT Findings identified

during the Atlanticus' audit. The 2020 Atlanticus audit engagement was also performed
by Plaintiff.

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290.

BDO USA, LLP issued a clean opinion on the Atlanticus' audit report.

291.

As of September 2021, when Plaintiff resigned, the IT findings identified

in 2020 had not been remediated.
292.

Additional evidence exists and will be provided at trial.

Interpreting IT Findings Identified During The Atlanticus' Audit
293.

A material weakness in ICFR exists if there is some flaw within the

company's overall control system such that it is at least reasonably possible that a
material misstatement in the company's financial statements will not be prevented or
corrected. Such a misstatement may occur on an annual basis (either before or after an
audit, or through interim financial reporting. Examples may include inadequate
segregation of duties (e.g., an employee who has super adm.inistrative rights across
'

multiple systems can authorize, approve, and review a transact(on causing a significant
deficiency or material weakness to go undetected without the review of that employee's

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access), inappropriate edit rights to the financial reporting production database, or
inappropriate change management controls across one or more production systems. The

significant deficiencies and material weaknesses ide~tified during the Atlanticus'
engagements were not reported.
294.

Under existing SEC and PCAOB rules, material weaknesses in ICFR

must be publicly reported. Flaws in control systems that

faU below "material" are

reported within the company, either to company management or the audit committee
(depending upon the severity of the flaw).
295.

Plaintiff was retaliated against, persecuted, and attacked by Defendants

when she tried to report the fraud.
Unethical Behavior During a PCAOB Inspection
296.

The PCAOB decided in 2021 to inspect the audit work performed by

BDO USA, LLP for the 2020 audit of Atlanticus.

91 of407


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297.

Document 5-1

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Page 92 of 402

During the 2021 PCAOB inspection of Atlanticu~ Holdings Corporation,

Plaintiff was pressured by Scott Meier, BDO IS Assurance Principal, and Kas Naderi,
Chief Infonnation Officer of Atlanlicus, to provide misleading information to the
PCAOB inspectors in order to address the questions.

. ~ '.

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or 407


Case 1:22-cv-02237-SEG

298.

Document 5-1

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Page 93 of 402

Meetings were held with Defendant Kas Na9eri in order to obtain

evidence ihat should not have been admitted or considered in the audit because the 2020
Atlanticus audit report had already been filed.

299.

Kas Naderi, Chieflnformation Officer of Atlanti~us, threatened Plaintiff

during a meeting held between Atlanticus and BDO USA, LLP. and asked the Plaintiff

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if Plaintiff was "now willing to work with Atlanticus" and ff Plaintiff was the ·one
"asking for additional evidence to provide to the PCAOB" inspectors.
300.

Plaintiff was late during that call. Defendant Scott Meier, BDO IS

Assurance Principal, told Defendant Kas Naderi in the call that Plaintiff was in the
bathroom. At the time of the said meeting, Plaintiff was working from home due to the
Pandemic. Plaintiff was indeed in the bathroom. Scott Meier had ilo way of knowing the
Plaintiff was indeed in the bathroom unless the Plaintiff was under surveillance by BDO
USA, LLP, its agents, and/or the Defendants.
301.

During the same 2021 PCAOB inspection of Atlanticus Holdings

Corporation, Plaintiff was indirectly threatened by Defendant Mark Davenport (Audit
Partner), Defendant Peter Poppo (Audit Partner), and Monica Burgess (Senior Audit
Manager) who kept using the word "dead" with emphasis in different meetings held to
discuss responses to the PCAOB questions.
Significant Deficiencies and Material Weaknesses Identified During the
BioHorizons' SOX Audit

302.

Defendant BioHorizons is a Delaware Corporation that is publicly tra:ded

on the Nasdaq stock exchange under the ticker BHZN. Defendant BioHorizons is a
subsidiary of Henry Schein, Inc. ("Henry Schein"), BioHorizons and Henry Schein
together are referred to herein as BioHorizons.

303,

Henry Schein, Inc. 's stocks are traded on the Nasdaq stock market under

the ticker HSIC, Henry Schein, Inc. is an American distributor; of health care products
and services with headquarters located in Melville, NY.

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I

304.

Defendant BioHorizons was a publicly traded Lmpany from 2017 to

305.

Henry Schein, Inc., a public company with a clas~ of securities registered

2020.

under either Section 12 or which is subject to Section IS(d) of the Securities Exchange
Act of 1934, as amended ("Exchange Act"), must file reports with the SEC ("Reporting
Requirements") .. The underlying basis of the Reporting Requiremen ts is to keep
shareholders and the markets informed on a regular basis in: a transparent manner.
Reports filed by Defendant BioHorizons and its holding company, Henry Schein, with
the SEC can be viewed by the public on the SEC EDGAR website. The required reports
include an annual Form 10-K, quarterly Fmm I0Q, and current periodic Form 8°K as
well as proxy reports and certain shareholders and affiliates' reporting requirements.

306.

Defendant BioHorizons, a reporting companY,, has record keeping

requirements, must implement internal accounting controls and is subject to the
Sarbanes-Oxley Act of 2002, including the CEO and CFO certifications requirements
and independent auditor requirements.
Defendant BioHorizon s' Responsibility To Implement Internal Accounting Controls

307.

Defendant BioHorizons is subject to the Foreign Corrupt Practices Act

of 1977 ("FCPA"), which requires eve1y US-traded company (regardless of size and
place of operations), to create a system of "internal accounting controls". In the SEC's
rules implementing the FCPA, this responsibility requires Bio!-\orizons to:

'

(I)

Maintain books, records, and account{ which, in reasonable
;'

detail, accurately and fairly reflect the company's transactions; and

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Devise and maintain internal controls sufficient to provide

reasonable assurance that:
a. Transactions are executed in accordance with management
authorization;
b. Transactions are recorded as necessary to (a) permit preparation
of financial statements in conformity with GAAP and (b) maintain accountability for
assets;

c. Access to assets is pem1itted only in accordance with
management authorization; and
d. Recorded accountability for assets is compared with the existing
assets at reasonable intervals, and appropriate action is taken regarding any differences.
Defendant BioHorizons' Responsibility To Comply With The Sarbanes-Oxley Act of
2002, Including The CEO And CFO Certifications Requirements
308.

Defendant BioHorizons is subject to the Sarbanes-Oxley Act of 2002.

BfoHorizons. Inc.
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Case 1:22-cv-02237-SEG

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HSIC·: HENRY SCHEIN INC
SEC CIK tl0.01000228
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309.

report on BioHorizons' own assessment of the effectiveness ot'BioHorizons' controls.
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97 of 407


Case 1:22-cv-02237-SEG

Document 5-1

Filed 07/05/22

Page 98 of 402

DilchnUni
ITD19. Chmigei.:in aatl Dhagretwe11rs with~.\ccou11tann onAccouuiing l!I.Ddfinauc1al
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Qo.d&"th; 1Upil1.-h:fon.llnd with tbo: partkJpation of1:wugeo.~n1, ClCJ\LWD!our,:-finr.iplt e:;~:uth~ officu :iu:i
pcin:ip~I fi!i.3ll.Cbl officer, n-a ei."Jlwn:ed tb.e eff;;ctirenH~ of th!! d,:rign .ic;l op.;r:aticll cfollt di.!.::lorur,e c0ct10lf !!l.d
proc~ur~t :n o!th~ euiofth,: p:'..ri0d'C0y,:rEd. by llii! :l!IDWI repm ~J tu.:11 trn:1 li d~fiD~ in RlllU ~3s-:!5(~) :md
l!d-!!{i) ;ro.c::utg31~ underU".r Sscu.1ti~s E>-ch.3.ll!i A.er of l!,IJ't, a. .!JT.iDd;,d (th.I "~ge A.cf'). Ba.ed oo.
dill l!i.."alu!t[~i; C',ll' ir.lUlgem-::t?, il:.-:ludin~ Q-W prindpl! iMC!Jtil"'11 cffim 1nd :¢ttdp:tliin:2Dcli! offi.C=f,
ccnc.luded wt oti: di!.clo1uncoiltrol! :ind if~"':duN.l wa-a -am,;tin, 2i dO~ruiliH"26,JQ.2Gto i,O!w-;; Wt-:ill
tr..3t~ial iuw.l:::J.1tioa r~quirrd :o b-.-·di:.·:~~d by ,u in t-e:=om llu.! Wil @aor .w.~t w:ld,~ ~ E:...cDJ!n~eAcc is
a.ccumub¾d ruul.c·otI'.niunkated t<Jo than a; 3pp:opris.te 10 allc,\·timel;•d~ci~te:!U 1eguding!z{Qllirro ~-ure and'
th31 all .fucll Wonr.ltiC!D iJ ~ecordei!, JUOC8!£:.i, ~E-d a11d MP01t'!d\\itb:n tlr. fut period! iJ>i!cifad b Cl::
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Tue combina.tiari ofacq•.d?ltion; :!:id cootinuid a«i_Witiou lnt-2gn.tious W)d~~udUOllg tll'it qu::an,g- andcarri~cl
oYu tt¢c:iJ.rlo.r .gw.m1~ a1 W\:3 2! ell~ to>tM opa-.1~ ui~t:'\Od! ofro::t<!o!ow Ulce.in...i c01,trol!·ovar f~cial
nJ:,::tin!'; d-Je e❖~ COV!I)..I!) pa:ida:i.Uc, r.bi::!. co:l!:id->.n-d.in t!:: agp-25t.1e,Hpt'el,;,:i,u a ~ci31 ~ " ' ! : iuO'JC
mt~a! .:onu-ol v"~ fu.mrul revwri.!1:-

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D•.irlog the q11311er ..ridtd DErnr.ber ~6, ~(1W, we cc.-npt~l-i:d the mi_uhltiou of a G'J:lul bm:b.-m in?-:onli.An-~ricl.
-,,";'Cl 2!)pRir.ID'.Et<: Jg,l!Hga:e :mi::illal :-~t"!:!l"Jl:"J. of.~ppro;:ii:ia1~ly )':!O milliet:1. In addition, po~-mtuisttiOo W1i!p:a.1ioo
tel:itOO. uri1::iti: ccnlir.u-:-:J fer our global di!:n.tJl u,.d Xtlrul A:nfficuil!'.i¢k:1l bcsi?i~!~ ~uirt_d duriog prior
"uarre..'!, ri!p.re1~ting :1!:g:i:ege::e tnmJ:tlr~x~u~ ofopp:~· S370cilliotL To,>~ :l'(qui!.llioru, ~ ~jortry
oh\"t1kh ~ tep:i:~i infon::i:i..ticn.:.nd fulmchl :!.t.:oimtin!:'. ~.wru, b:i.,,ebe,m ~dud!d in -11.J? ccmolid:lte:!.
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ful:lacial !tl.t;:i:wnts !irl'-2 tb!ir mp~.:ti•·" d:!t~ of ::cq'tiliiticn.
All acquh.Itloru; rui.d col:ltL'lu;,d &.qlll!itioo W~gr21ioru iiwoh--= r,Kemry:1od·11ppopltlte c~g~-m~m!ll t
ccllITTlI; WI :ui; coo;i&=-..n:d ill ou: a."1!1.':l.\l :mml!l~t of tlle d?ilgn a!ld c~adc,g eii.:.ctive.cHl ofour j:ue:n:,3_!
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fu ?dditir:m, Jii!. rentll of a COU).bin:i.tiou of c0otinu:fgo\"-m1mmu! iwptl-;>?ds:!d Comp11:1.:-.ld!re..,,ed ds>nirar of
!OJ!l.e of c-ur fadlin~ due fQ We: COVlD-lP pll!denii::,,w-aluv-. had 1-3 a.atnuin :i :iumb'=I' af cinoge~ w i!le
c,p;ir:.ting_me-tllodt ofmnl!: oi o-ur il.t~ control... Fer ei.:;rnFli, tllOl..-i.'l~irotil m"antlal_ 1ip!.off1.and ill-p-.!'!()%1
01.'?.;ling~ to dsreorJt ;:l_gn-oCll u:d il,,...·tm::.lc, comir.unirnioai: S"'Jd\ ~; em:i.11 :m.:it~~pbooi-: c? -.":deo confa°cr,ce
dua 10 our-o{,.office wClrlciilz :i:r.f..."tgi-.Y:v:.nt1. Hown·H, tile d.!ign ofcU! int..rml cOllll"ol LT.11!1ew~l: ad objt-:ti\~l
O\'il" finmcblie_ponfug M"...ml: u:J.~i:d•"l.t:1:1. WI!: do net beU,n~ &a.3ttb-ai~ dl:mie:;.- ha\'i: lr.lcaw!y iii.~ c!r
ar,: refllooa.oly lik"ly ~ m:i.tErially 3ifuct;the Wectiv'!cm oC our bternJI c..:rurol o.enlIW1cW~--n ing.
•\la.ng.rmtnt"'s.JU!pou 011 Inrsrn31 Coiluol Q~\Yr Fbimdal R1p11rtill1

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:i.w.a.w:e 1-, our ~g~..nt £..'ld Bo:i:d ofDit~ctcci r~_g:!J"dfu~ t'.i:lefr~pmtion 31'.d tli: prt.ru:.u;ton ot
u.,2Son:ill~
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publiili«I im:m:W ll!tte::lclll~. "Jo&rtll,; ru(Jm"Ufo.n·l!.lld \\ithdlap:ufalpat! ~ of ~'Jl"miil.3~:l:l'":ll.l, iudirling0111
pr.n:ip:al t::.~utn~ o:ffir:e!r.u:id ;rindp:J (JJ'.:intial offic~ n~ c0fldu:1ed w evalll.3ticu cith'ec ~fi~tt\•-:I,.-a;;;; cfcur
W.tem.l) con,rol<n~, fimn.:W.r,:iporting b-as&d on th:: fran1rn-o:k in tiu,;.."!".ll Cc:nU'Ol-!nu-,P'3~d F1'2!w.Wotk (201;,),
Upd111ed 3.o:!. rcirn.ied by t:h'J Co!I'.mirt:!-l! c! SfO!lSOrillg Orgr.lli:.atiens, or W coso Fr.!l:t~.,~rk. B3.l.~d CID O\I!"

T:i.ble- ofCont,rnt!

e,"":11W1tiou. und>ol'" th,i cos() FJ.:!.lll-W.'Clr}:, our 1.~filllmt ,:ondudad tllJ.t our lll.t-e-nu! ,~m>to,,ei fuwl.d:ll
rEc~nio.g WS! e.ffi::ai,·e ;ir:i. r..:no:n::i:IJl: ln-U!:mc,; tn:-el lS oiDECetnb--..1 2·0, 202(1.

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Tu,: €!£=,:-cin1~si o{ cu: ilII:~ CODtl'O! ov.::r fu:aocW HpOrell] ,u ofD;i,;i::nb-.r :261 !0l0 bu bttr. indepe-nd.Ently
audited by BDO us•.;._ L!.P, :ill i:n~padw :e-,gmer~ puNk JCCOU!l.~J; !um, wl ~ li.tt',itJ.tiO!l U·i:z.i::b.d~

her,e!n.

/

98 of 407


Case 1:22-cv-02237-SEG

3 IO.

Document 5-1

Filed 07/05/22

Page 99 of 402

BioHorizons Implant Systems, Inc. is a small r subsidiary of Henry

Schein, Inc. The Assurance team may decide that BioHorizons•lmplant Systems, Inc is
too small a subsidiary to be material to Henry Schein, Inc and plan the audit accordingly.
However, the IT findings identified as significant deficiencies and/or material
weaknesses were never reported, and therefore, appropriately evaluated by the
Assurance team.
311.

BioHorizons' management had not identified and reported the IT

findings classified as significant deficiencies and/or material weaknesses as required
under §404(a) of the SOX Act.
312.

Under §302 of the SOX Act, BioHorizons' corporate officers must

(among other things) accept responsibility (as evidenced by individual signatures) for
the content of BioHorizons's annual ~404(a) report. The CEO and CFO must personally
established by
certify the content of the reports filed with the SEC and the procedures
I
the issuer to report disclosures and prepare financial statements.
See Exhibit 3. The screenshots below were extracted from Exhibit 3.

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99 of 407


Case 1:22-cv-02237-SEG

Document 5-1

Filed 07/05/22

Page 100 of 402

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100of407


Case 1:22-cv-02237-SEG

Document 5-1

Filed 07/05/22

Page 101 of 402

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.. 1


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J

Page 102 of 402

E:thibit Jl,l

C:ERTIFlCATIO X PURSUANT TO RULE 13a-14(a) OR lSd-14(11.) OF THE SECL"'R1TIES
1934, AS ADOPTED PURSUA;\"TTO SECTION 302 OF THE
EXCH•.\...'-'GE ACT
SARBA?'i'ES-OXl.EY ACT OF lOO:?

or

I, Stan1ey M. Bcrgm:m, certify that:
I.

1 ha\·e review~d thh annual repon on FoHhK ofHeruy Schein, !n~1he- ·'regisiram':)

Based on my knowledge, this 'report does not contain any unlrue statement of a material faci or omit 10 state ,
2.
tnateriahfact ~c~s-ary to make the statements rnade, in ligh1 of the drcu1ns1ancc11 Under which such srato:m~ts
mW, not 1nisleading with respect to I.be period covtred by this report;

3,

Based on my knowledge, the fuianciil statements, .ind other finatic'ial inform:ition included iu this teport,

presenti.ru:W material respects the financial condition, results of operatic11~ and cash flows of the regi~tram as of, and
lht,periods presented in this repon;
The iegistra.11t's other cenifying officer and l are re;;poasible for establishing ai:i::dm.ing disclosure controls
4.
and procedures (as defined in Exchange Act Ru!es Ua-1 S(e) and t Sd- i 5(e)) and internal control on:r financial
fepd¢fug:d in fachange Act Rules I3a- I 5(1) and l 5d-1 S(f)) for the registr:mt and ha\·e;

designed such itdosure conrrob and procedures, or caused roch disclosure co11ttol1 and procedures to be
de;iigned Utlder mu :mpervision, to ensure that material infoml3tion ro!:i.ting tO the [egis1ran1, including
~nsolidated 5ubsidi:U-ies, i~ made kn0\\11 to 1.u by othm within those entitie<o, particularly during 1he period
illhich this report i~ being prepared:
a)

de;iign«t Sll¢h internal co11trol over financial reportUlg, or canscd ;uCh intemal-cormol o\·er financial'.
b)
reporting to be de<;igned under our superdsion, to pro\·ide re:llonable a»uram:e regarding the reliability
iif\ancial reporting. and the preparation of financial 3tatements for external purposes in accordance with
~Wlyaccountin g principles;
e\·aluated the cffecth-eno:ss of the regLstrant'iEa:losure coutrol'.i aud procedur,!:s aud pi"e-,emecl in this
report our conclusions about the effecti,•eiJeis of the disdornre conirols and prc.::cdw-es, as of the end of
Ik,riod co\"e[ecl by this repon based on such e\'alu.11io11; and

c)

di\c!osed in this repornnr change i11 the r-::gistram's ini.ernal cOntro_l O\'er financizl reporting 1hat
d)
occurred during tho registum·s most recent fiscal quarter (the registram's fourth fhcal quanet in 1he case oi
1mil.ual rcpoI"I) that has materially affected, or is reai;onably likely 10 materially affect, the regi.mant's
imnttui\over financial r,:porting; and
The registrant's orher certifying officer and 1 ha\·e disclog(-0, ba;;e<l on our most rtcent ev2lnario11 of
S.
contrcil intcrnfitlandal reponiugi to the rcgi~tranl 's auditors and the audit co1wni1tee of the registrant's boatd of

{liri:µemins petio1ming the equi,·alent functions):

all .>ignifican1 d.efo:iencic~ aml matenal weaknes..:s in the design or opera!ion of internal control over
a)
fina.n::ial rnporiiug whi_ch arc r,casonably lil:ely to adversely affect the registrant's atoility 10 record,
~ i z e and report fu1ancial 111fonnation; and
any fraud, whcthet or not mate:dal, that in\'Olves managemellt or other 'employees who ha\'e a
role in thg1~a1nmt's internal control over financial uponing.

b)

Dated: Febrnary 17, ::!021

Is/ SranJev M Bruman

Smnley :VJ. Bergman
C.1iairman and ChiefExecuti\'e Ofiiccr

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Exhibit ,Jl,'2

CTRTIFICATIOI'\ PURSUAo"\l to RULE 13:i-U{a) OR 15d- U(a) Of THE· SfCl.iRITIES
EXCH.-\.:.""'GE-ACT OF 1934, AS ADOPTED PURSUANT TO SI.CTION 302 OF THE
SARBA.'iES-OXLE\-" ACT OF 2002
I, Ste,•cn Paladino, certify that:

1 ba\•e re\'iewed this annual report on FounK ofHemy Schein, In(the "registrant';)
Based on my knowledge, this report docs. not con1ain :tn)" untrue statement of a mamizl fact or omit 10 state I
2.
!
materiah fact necessary lo make the s1ah:mcms m2de, iu light of th.e circumstance.$ under which such statements
/
w~. not misleading with respect to the pi:riod co\·cred by dlls repo[t;

I

1.

Based on m}' knowl-edge, the fimncial !latemco!s, and other financial fofomu1ion included in this report,
3,
and
present u:idll material respects the fin311cial condition, results of ope-rations and cash flows of the rcgistranl as of.
the, periods i,,esenred in Ulli re-port;
The registmm's other certifying officet :1Ud I 3Je responsibt11 for e:1t::iblishing acit:imng disclosure controls
4.
and procedures (as dcliued in E)Ccha.ng'-' Act Rules lJa-1 ;(e) :ind ISd- l 5(e}) and internal control 0\'er fit13.JldaJ
(opa:lfiilcd in E.""tchange Act Rules 13a-1S(f) :ll1d 1Sd-15(t)) for tho registrant and ha\·c:

I

design«! such 'c!;closure eonrrols and proccdmes, or caused ;uch disclosure controhrand procedure& robe,
a)
dc,tigned tmdcr our supm'ision, to ensure 1ha.1 m:iteri:tl infonnatiou relating to th,: regim:u11, including
m,nsolidatcd &ubsidiaries, is made known 10 us by othw witHLn those enti1ie!, pankululy during the period '
il\Wch thi<;. report i<;. being pre-par.xi;

I

designed such inte"nial control over fin:wcial reponing, or caused such internal control over financial!
b)
reporting to be designed und,:r our super\'ision, 10 provide rea;onable ass~rance regarding 1he reliabilit}•
6i1a"ncial rcponiug and the preparation of fw.mcial smtements for e:-.tcrnal purposes in accordance with
~fd~,accoun ting principles;
eyahm!cd the-cffecth•e-uess of the rcgistrant'i&alosur,o controls and proc"~durcs and prcs.e-nterl iu this
c)
repol1 our conclusions abou1 the effectiveness of 1be- discloS\u:e controh: and procedures, as of the end of
i;k,Jiod conred by this ,epon ba<;.ed on such en1luation; and
o:isdoscd in 1his report1ny change iu the registrant's internal control o\·er financial reponin_g that
d)
cx:curre.d d\1ring th<: 1,:,~isuanfs mostrecent fiscal q\l.2Itt.'I (the reeis1ra11!' s fourth focal quarter iil the case of
l!nnual report} tha1 has materially affected, or is reasonably likefy 10 ma1e-ri:illy affect, the regisuan1'i
OO!ltrollove-r fi_nancial rcponing; and

II

of
control imemfihancial reportlllg, to 1hc regimam•~ auditors and 1he audit comminee of the registrant's board of
(l:ircpeo11ms.p.irforming the equi\,alent functions):
1
aJI signiikan1 deficiencies and ma1erial weaknesses in the design or operation of internal control or4
a)
financial reporting which are rc:i.sonabl>· likely to :idversely affect the registrant's :ibliit:,- 10 record,
!
~ti:1;ize and report financial W'om1a11on; and

5.

The ceginra.nt's other certifying offici:r and I h:we disclosed, based on our most recent evaluation

I

any fraud, whethi:r or not mateiial, that im·oh·es m:i.n:i.gemi:111 or other ,:mployees who ha\·e a
b)
role in llig~aUi!llt's internal control o\·er fioancial reponiug.

'

Dated: February 17,202 I

Ste-\'ell Pala<lino
Executi,.·e Vice Pt-esidenl :incl
Chief Financial Officer

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Exlliblt 31.l

Cf.RTIFJC,\TIQ~ PURSU,.\,."\J TO
18 U.S,C.', SECTIOi\' lJ.50,

AS ADOPTED PUR.SUA:''fJ'TO
SEcno:-,; 906 OF THE S..\RB,L"ES-OXLI\' ACT Of 100;
I

In co,tncction with the :!nllual rcpon on foon 10-K ofHcruy Schein, Inc. (~c
"Company'') for the pe1iod ended December 26, '2020, as filed with the Seruritfos and
Exchange Commission on tho date hcrCQf (the ''Repot1''), I, S~lcy ~·L Be1gmail, the
Chairman and Chief Executive Officer ofthc Comp:ui.y, arui J, Ste\"m Pak1d~o,
Exccuti,c Vice President and Chie!Flnancial Offien- 0!1l10 Comp.1ny, do h~rcby certif)•
pum.i:mt 10 I 8 U.S.G. Section 1350, ,as adop1c<l pum1an1 to S-ec:tion 906 of t1;ie Sarbane~Oxlcy AC1•of2002, to the best of my knowkdge and bclidtha1:.
(1)•the Repott fully complits wi1h the tcquircmcnu of Seclfon 13(a) 01 I S:(d) of tho
Securities Ex.ch:u1ge Ad of 1934, as am~cd;'and
i

(2) 1hc,informa1ion co11uiricd in th-, Repott fairly p(c;cnts, in :ill m:iierial rcspecO, the

fin.mcial condltio11 :ind rtsuJ15 of opera1ions of the Compa:11y.
Dated: februaI)''17, 2021

Dated: Ftbruaryl7,:?021

I

fs;/ Stanley M. Bcre111:in

,
Stanley M. Bergman
Cbainn:in :u1d Chiet'E:i.:cct11i,·e Ofticcr
lsl Steven Paladino

Stc,,cn Paladino

faecutivc Vice Pm.idtnt and
ChiefFin.:mcial Officer
'I11fa ct1tificationaccompanie! each Rcpon pui:suan110 Section 906 of the skbane$•
Oxley .-\Cl of 2002 :iod sltall 1101, o.'<ccp1 to the extent required by the Sarbail~s-Oxley .4ct
of 2002, bo dwnod filed by lhc Com pan)' for pwpom of Section I 8 of the Sccwities
fachaugcAct of 1934, :u amended.
I

Asign~d original of this written statcmec1 required by swion 906 of the Sa~banec-0:dcy
Act of 2002 llas been pro,·ided to 1he Companr :ind will be retained by the c;:ompany ODd
iumished 1o·the Securities and Exd1angc Com01iuio11 or its staff upon request.

313.

BioHorizons' management signed off on the ti'nancial statements filed

and/or material
with the SEC when IT findings classified as significant deficiencies
I
'I
weaknesses had riot been identified by BioHorizons' managempnt.

I

BDO USA, LLP's Responsibilities As Group Auditors for Interface
'
ofBioHoriz ons.
aupit
the
perform
to
engaged
was
314. BDO USA,'LLP
315.

"Internal controls" refer to those procedures within ·a company that are

designed to reasonably ensure compliance with the company's policies. Under the
I

framework developed in the early 1990s by the Committee on-Sponsoring Organizations
i

(COSO), there are three types of internal controls:

!04of407


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(1)

Those that affect a company's operations

(2)

Those that affect a company's compliance with laws and

regulations
I

(3)

Those that affect a company's financial reporting

Those controls that affect a company's financial reporting are the sole focus of §404 of
the Sarbanes-Oxley Act of 2002 ("SOX").
The objectives of the auditor, and therefore BDO USA, LLP in an audit

316.
are to:

(I)

obtain reasonable assurance abont whether material weaknesses

exist and
(2)

express an opinion on the effectiveness of the controls in a written

report, and communicate with management and those charged with governance,
based on the auditor's findings.
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.-

, . ~.,.:..,w...:·~;_;;.,,~:,;;;.:;;....;-~~-:-..,;.::•;;,.;;.i.,;~.,.;..M· ·

p,,

See Exhibit 3. The screenshots below were extracted from Exhibit 3.

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REPORI or L"\'.D:EPEXDL'\I RIGISTER.ED rCBLIC.-'.CCOUi\"TING FIR."
Stcd;hQiden and Bc.uo c!D~n
Hemy Schi.n,.Inc.
Mel\illc,1\i"'

Ophilvu v11 llltmlalCv11rrvl urerFinand~I Reporrln~
I
We b:i\'C. :u:lditcdHi:uty Sc1'.d1~ Ine.'5 (Ilic •cot11/Wl)''s") inr=l c,l:111101 o\'tr flllaudal rrpcrtiug as cf,l)ecembtt
26, 2020, bmdcn cri1ef!a e,1ablhhed in/r,rgn!IJ/ Cc111!6I-Mtgraudlramt\,~.•k (}01.t) i~utd by tht Ccnuninec
er Spoiisorin8'. Orgiriiutibns or Ute Tttad1\'i;,' Cammis1io11 (the "COSO criteria"). In wt op&iion. the Compuiy
rnaictained,. in all ru.ittrill m(letll, dfetlivc interoal control ore1 finai:dal npclliug as of December 26, '.lO:!O,
based on w COSO criteria.
!
We aho tpvr audited, U\ a:'°1&ncc 1\ith tnc st.ttdzdJ of Im Public. Co~y Accountuk o,cni8hl Bc3J"cl
(Unit~d Su1e,) PC..S.OB"), the ton>~lid.atW balu-.ce ibec11 oi the Company as of De.rnlber 26, 10:tl _:ind
De~emlm 28, 2019, the related co1uOlidalW 51.ltemell!i ofin~me,cCU'lpl'd1msi\•e inc,:1111e, iiod:.holdm· eqvity,
and c;w! flo,.n tbt each cf the 1hrce ye.an /11 the pmod ended Deccmlxt 26, 2010, JJ!d lh~1 ttlmd nolts and
sd1e4ulc and our rt!,'Ort dated·felmwy 17, 20.ll c.'q)rmcd :m unqu(llif1edopfoioa thefron.

r

.

'

Commissicm and~ PC'A03.

I

Bash for Opinion
I
TIU' Comp.my', =!~('Ill i, rtSpOQll1)1e for rnaiatmwlg etlecti,·c internal c;onaol O\'Ct fina.adil rtp0rtinr a.'ld
for ib au_emr.cnl ,)£ Ille etrccth:C11tu oI bttmul tcntrol o\tr 6n.liicial ttponin!, µlcly,&d ui. Ille a«:QtJl~.ing
"Item SIA. ).tlmgcllltnl'I Rcport.au.Icwn31 Conaol owr Fil:andal Reponing"', Our mpc4!ibiJi1y i, 10 cxprcu an
opinlou on the Conw;my's imernal cm!JOI onr fl!l.UICial reponing t::\,td on our a11dit. We arc b publlc .itcouruil:,g
fltm "gistered wtth the PCAOB and :.JC rcqu!red IC bnrAcpet,dtnt with reipecl IC the Com'J)Jllr in acccrd.i.llt'C
\\i!h U.S. fedi:r.il m:uritin L1w1 uid lhe :ippUtlblc rul,:i, and 1tgufa1Klns cf \t.c Suu1ilie1 2nd E."dlanJIC
.

We ctinduc:ttd ollt audi1ofinmnal control Ol"tt iln:inci:il rtponing i_n accM&nce v.'ilh the tt.rnd~ds oft.he PCAOB.
Those st.ind:l:dt "Cluirc lhaL we plan and puiotmlbc' audit to ctiai111ca1onable a,~rntll'.c abou1 u.t:t.bel"efi'ectl\'e
intenul conttcll o\'U financial rep:,nillg wa, nuln1.tlned 'in :ill numial.1espects. Our audit.included ob.raining :w
undent~ding or'iutcm.ll control ,)Rr finillcial ,cponing, iss-c:.u:ini;o the ri1t that a au1ufal \\1emeu eXU'u, AAd
1c11ius and c\-alwting W de,ign ar.d opmi.ing dJ'cctiwmn ofiiltcroal centrol based on th\'! :mmtd ri,k. OuJ
audit abo includtdpcrf~nning 1u:h ether proccdum Mwr-tt'!lridc:m! r.e('tJsary lu the citcumstzmu. \Ve beliC\-e
tluJ o)UI audit pro\'idt, l rwo11.1blc b.UU ror ourcpinion.
·
I
De!lnltla11 :ind Llmlmlo111 oflmehl:tl Conrrol our FID~ucbl Juporrln11
A comp1r.y', intctn.11 _cOJWc! over finmciat repcrtiug ii. a proms cksigr.~d lo p10vide r6~ble :tuuraoce
.ugardin3 tlu: ,~liability fu1:111cial rq,orting ~d tile prep.aratfon financial sutemerit5 for,6.1ern.1l pu1J101n in
3tcor~ance With gtwal~· atctp~d accounting principl~. A cemp,m)''1 Ultcroal rontrnl ovu: fll1allcfal rq.,cnlng
includes lhOie policies aii4 proc.:i:l'uin \hal (I) ~ain to the .ruaintnta11tt cf rl"to!lb tba1, ir. teat enable detail.
accuraiely and fairl)',rct\cd lhc lra!ls:teticw and dispos-llicns o!lhe asscLS or lhccomp:1J1y; c:),ptcridc retscnab!e
auw-we lhill trannctiom :uc recorded as ntcemiy to pennil rrq:,mtion c! (m~.al stakmmtt in acc01dante
\\i1h gea.et'aUy actcpttd a.:cOU111it.1g ~irincip!N, .md 11.:nfKeipts ~ upcsiditutn ofll'.e CO!llpiny :ire being l'll2odt'
·only in ,1~ocdance.with authorizations or mwscmt111 and dicec1on or Ille comi=;.-; ai:d (l)~c\idc mwnable
mum.cc rcgari!inP' Pf'\'Wtion or tiindy &t«tion or ll.nlWll)fiu<l a::q11.i1ition. use, Cf 1d!tp0$n.icn or ll:c
ccinp;w:,-•iaueU !h.:ltcould ha1·e.1 W'ltn-ial·ctl:cct on~ fic.111aal statmitnts.
B~au1e of jt, .iclmml lintitati01u, tl11cJ'llal cant1c\ ow ilnrulci:11 r~ponillg may not pte,:rn1 or de1ec1
mbstatr:lll~l1. Allo, projc-ci.icn, of :m)' cl'alua!ion of efi'e<:tfreum tc•iutl.lle p.:rlO<h are sub e(t to the ri1k th.II
t01ttrob mar b«ume i.n.ldcquate llceau1-e of cbazii;:e, in eondillcn1, or Um lilt d~rtt or c
liaucc with. the
po!itict ct procMum may dc1ctfor~!c.
iii BDO TJSAoLLP
New\"orlc.,NY

or

or

j

Fclmu:y 17, 2021

106 of 407

.


Case 1:22-cv-02237-SEG

317.

Document 5-1

Filed 07/05/22

Page 107 of 402

BDO USA, LLP issued a clean opinion on the B\oHorizons' audit report.
'

IT Findings Identified During the BioHorizons' Audit
318.

The primary audit contacts at BioHorizons were:
(I)

Jay Knight, Director of Treasury, Compensation, and Risk at

Bio Horizons.
(2)

Elbert Jenkins, Vice-President of IT at B:iol-lorizons.

(3)

Wanda Dobbins, Financial Systems Manager at BioHorizons.

(4)

Sandra Feagans, Human Resources Dire9tor at BioHorizons.

!

0

These three (3) BioHorizons' employees oversaw the audit efforts and provided the
relevant documents to the Plaintiff as an employee of BDO USA, LLP. Their groups
were also responsible for designing, implementing, and testing the controls that were
identified as significant deficiencies and material weaknesses.

107 of407


Case 1:22-cv-02237-SEG

319.

Document 5-1

Filed 07/05/22

Page 108 of 402

The results of the IT audit of BioHorizons conaucted in 2018 shows a

total of one (1) TT findings; Piaintiff was not yet employed

by BOO USA, LLP. The

results of!T findings of BioHorizons conducted in 2019 show~ a total of seven (7) TT

i

findings; Plaintiff was hired by BOO USA, LLP to manage theJaudits. The results of!T

findings of BioHorizons conducted in 2020 shows a total of live (5) IT findings; the
year 2020 was Plaintiff's second year on the BioHorizons' engagement.
320.

Some of the material weaknesses identified included, but were not

limited to, segregation of duties issues on financial reporting production system,
inappropriate logical security access and change management access, and incomplete or
missing key reports utilized to test key controls.
321.

The screenshot below shows BioHorizons 20 l 9's IT Findings identified

during the BioHorizons' audit.
Only one (1) low level severity IT Findings was identified in 2018. The 2018
BioHorizons audit engagement was not performed by the Plaintiff.

108of407


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322.

Document 5-1

Filed 07/05/22

Page 109 of 402

The screenshot below shows BioHorizons 2019 IT Findings identified
I

during the BioHorizons' audit The 2019 BioHorizons' audit en~agemeilt Was performed

by Plaintiff. Seven (7) IT findings were identified.

109 of407


Case 1:22-cv-02237-SEG

323.

Document 5-1

Filed 07/05/22

Page 110 of 402

The screenshot below shows BioHorizons 2020 IT Findings identified
I

during the BioHorizons audit. The 2020 Interface's audit' engagement was also
performed by Plaintiff. Five (5) IT findings were identified.

110 of407


Case 1:22-cv-02237-SEG

Document 5-1

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Page 111 of 402

324.

BDO USA, LLP issued a clean opinion on the BioHorizons' audit report.

325.

As of September 2021, when Plaintiff resigned, :most of the IT findings

identified in 2020 had been remediated.

lllof407


Case 1:22-cv-02237-SEG

326.

Document 5-1

Filed 07/05/22

Page 112 of 402

Additional evidence exists and will be provided at trial.

Intei:preting IT Findings Identified During The BioHorizons Audit
327.

A material weakness exists if there is some flaw within the company's

overall control system such that il is at least reasonably possible that a material
misstatement in the company's financial statements will not be prevented or corrected.
Such a misstatement may occur on an annual basis (either before or after an audit, or
through interim financial reporting. Examples may include inadequate segregation of
duties (e.g., an employee who has super administrative rights across multiple systems
can authorize, approve, and review a transaction causing a significant deficiency or
material weakness to go undetected without reviewing that employee's access),
inappropriate edit rights to the financial reporting production dktabase, or inappropriate
change management controls across the Board. The significant deficiencies and
material weaknesses identified during the Bio Horizons' ·engagement were not

reported.
328.

Under existing SEC and PCAOB rules, material weaknesses must be

publicly reported. Flaws in control systems that fall below "material" are reported within
the company, either to company management or the audit committee (depending upon
the severity of the flaw).
329.

Plaintiff was retaliated against, persecuted, and, attacked by Defendants

when she tried to report the fraud.

Material Weaknesses Identified During the BlueLi~x's SOX Audit
330.

I
I

BlueLinx Holdings Inc. ("BlueLinx") is a Delay.are Profit Corporation

'
that is publicly traded art the Nasdaq stock exchange under the '.ticker BXC.
112 of 407


Case 1:22-cv-02237-SEG

Document 5-1

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Page 113 of 402

I

I
I

331.

BDO USA, LLP stopped performing the audit o'.f BlueLinx in 2021.

332.

BlueLinx, a public company with a class of securities registered under

'
either Section .12 or which is subject to Section 15(d) of the Se~urities
Exchange Act of
'
1934, as amended ("Exchange Act"), must file reports with the SEC ("Reporting
Requirements"). The underlying basis of the Reporting Requirements is to keep
shareholders and the markets informed on a regular basis in a transparent manner.
Reports filed by Defendant Interface with the SEC can be viewed by the public on the
SEC EDGAR website. The required reports include an annual Form I 0-K, quarterly
Form I OQ, and current periodic Form 8-K as well as proxy reports and certain
shareholders and affiliates' reporting requirements.
333.

BlueLinx, a reporting company, has record keeping requirements,

must implement internal accounting controls, and is subject. to the Sarbanes-Oxley
Act of 2002, including the CEO and CFO certifications requirements and independent

auditor requirements.
Interface's Responsibility To Implement Internal Accounting Controls
334.

'
Defendant BlueLinx is subject to the Foreign Corrupt
Practices Act of

I 977 ("FCPA"), which requires every US-traded company (regardless of size and place
of operations), to create a system of "internal accounting controls". In the SEC's rules
implementing the FCPA, this responsibility requires BlueLinx to:
(I)

Maintain books, records, and accounts which, in reasonable
I

detail, accurately and fairly reflect the company's transdctions; and
I

(2)

Devise and maintain internal controls sufficient to provide

reasonable assurance that:
113 of407


Case 1:22-cv-02237-SEG

a.

Document 5-1

Filed 07/05/22

Transactions

executed

are

Ill

Page 114 of 402

accordance

with

management authorization;
b.

Transactions are recorded as 11ecessary to (a) permit

preparation of financial statements m conformity with GAAP and (b)
maintain accountability for assets;
Access to assets is permitted Of!IY m accordance with

c.

management authorization; and
d.

Recorded accountability for assets is compared with the

existing assets at reasonable intervals, and appropriate action is taken
regarding any differences.
BlueLinx's Responsibility To Comply With The Sarbanes,Oxley Act of 2002,
Including The CEO And CFO Certifications Requirements
335.

Defendant BlueLinx is subject to the Sarbanes-Oxley Act of 2002.

IBluelin~ Holdings Inc .
SECCJK~OOOl;;QU/31

r"'

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r• ..,.,.., •
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j lt1:<>"ca:~ .S:,UCl'Jldl _JYQ(IOO:S and ~;,td;l~ p-0<l!IN, S:roc!Urol J>IW"'1;1.-c\r(IQ ~~d. IIJ/l!tx,1, ~oct) ar-.1 Qtl\Q' \','O<)(l f,l<ICOOJ ,.'!led fol' ""'10:..'\lltJ JUPlX'."- l\':lf>1, .Ill~ r;()()nr,g in
, j ~nae:"-., l>'Oiod.l Sp•.d.~'t'(podc-:lJ \floldo G<Nl•l"" 119"0, f"'t~ Ill~'~ n - lrc;ltJ~o 11r'9'r"'1lrrol """'J i.ru!"'-"-"· nrnl.l,JI!~ tlaW,,J. mdar. rno'J,I ~o,1111:is un:li"-"'f,of.,.,

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'"'l>t"'"-''-"!ltW,1;"-"-,:•,i~,.1-,..-.,x, .... ,.,1.1

.......:,-~·•~it

..... ~1«0:..11"

336.

Under §404(a) of the SOX Act, BlueLinx is required to annually report

on BlueLinx' s own assessment of the effectiveness of its controls.

l 14 of 407


Case 1:22-cv-02237-SEG

Document 5-1

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Page 115 of 402

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337.

BlueLinx's management had not identified and reported the IT findings

classified as significant deficiencies and/or material weaknesses as required under
§404(a) of the SOX Act.
115of407


Case 1:22-cv-02237-SEG

338.

Document 5-1

Filed 07/05/22

Page 116 of 402

Under §302 of the SOX Act, BlueLinx's corporate officers must (among

other things) accept responsibility (as evidenced by individual signatures) for the content
of Interface's annual §404(a) report. The CEO and CFO must personally certify the
content of the reports filed with the SEC and the procedures established by the issuer to
report disclosures and prepare financial statements.

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Case 1:22-cv-02237-SEG

Document 5-1

Filed 07/05/22

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Case 1:22-cv-02237-SEG

Document 5-1

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Case 1:22-cv-02237-SEG

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Page 120 of 402

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339.

BlueLinx's management signed off on the financial statements filed with

the SEC when IT findings classified as significant deficiencies and/or material
weaknesses had not been identified by BlueLinx's managemeni as required under §302
of the SOX Act.
BDO USA, LLP's Responsibilities As Auditors for BlueLinx
340.

BDO USA, LLP was engaged to perform an audit of Internal Control

Over Financial Reporting that is integrated with an audit of Financial Statements.
341.

"Internal controls" refer to those procedures within a company that are

designed to reasonably ensure compliance with the company's policies. Under the
framework developed in the early 1990s by the Committee on Sponsoring Organizations
(COSO), there are three types of internal controls:

(!)

Those that affect a company's operations

(2)

Those that affect a company's compliance with laws and

'
regulations

(3)

Those that affect a company's financial reporting

I
120 of 407

'


Case 1:22-cv-02237-SEG

Document 5-1

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Page 121 of 402

Those controls that affect a company's financial reporting are the sole focus of
/

§404 of the Sarbanes-Ox!ey Act of2002 ("SOX"),

I

342.

The objectives of the auditor, and therefore BD<D USA, LLP in an audit

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of!CFR are to:
(1)

obtain reasonable assurance about whether material weaknesses
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exist as of the date specified in management's assessmentI about the effectiveness

.

of!CFR (as ofdate)·and
(2)

express an opinion on the effectiveness of ICFR in a written

report, and communicate with management and those charged with governance,
based on the auditor's findings.

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343.

BDO USA, LLP issued a clean opinion on the BlueLinx's audit report.
IT Findings Identified During the BlueLinx's, Audit

344.

The primary audit contacts at BlueLinx included, but were not limited to:
(I)

Adam Bowen, the Internal Audit Director at BlueLinx.

(2)

Tim Falkins, the IT Director at BlueLinx:

(3)

Bob Cross, the Director of IT Operations at BlueLinx.

'

TI1ese three (3) Interface's employees oversaw the auditefforts and provided the
relevant documents to the Plaintiff as an employee of BDO USA, LLP. Their
groups were also responsible for designing, implem~nting, and testing the
controls that were identified as significant deficiencies and/or material
weaknesses.
345.

The results of the IT audit of BlueLinx conducted in 2017 shows a total

of seventeen (17) IT findings; Plaintiff was not yet employed by BOO USA, LLP. The
results of IT findings of BlueLinx conducted in 2018 shows a total of seventeen {17) IT

findings: Plaintiff was not hired by BDO USA, LLP to manage the audits. The results
of IT findings of BlueLinx conducted in 2019 shows a total· of twenty-six (26) IT

findings: Plaintiff was hired by BDO USA, LLP to manage the audits.
346.

Some of the material weaknesses identified included, but were not

limited to, segregation of duties issues across multiple financial reporting production
systems, inappropriate logical security access and change IT\anagement access, and
incomplete key reports utilized to test key controls.
347.

The screenshot below shows BlueLinx 20 I 7's IT Findings identified

during the BlueLinx's audit of Internal Control Over Financial Reporting that is
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integrated with an audit of Financial' Statements. Seventeen ( 17) low to medium level
severity IT Findings were identified in 2017. The 2017 BlueLinx audit engagement was
I'
not performed by the Plaintiff.
j

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The screenshots below show BlueLinx 2018's IT Findings identified

348.

during the BlueLinx audit. The 2018 BlueLinx audit engagement was not performed by
the Plaintiff.

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349.

The screenshot below shows BlueLinx 20 I 9's' IT Findings identified

during the BlueLinx audit. The 2019 BlueLinx audit engagethent was performed by
I
I

Plaintiff.

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350.

BDO USA, LLP issued a clean opinion on the B:lueLinx audit report.

35 I.

The BlueLinx 2020 audit was performed by Meldrick Wilson and

Defendant Wesley Freeman. Plaintiff had sta1ted being retaliated against by Wesley
Freeman in 2020 due to the Plaintiff highlighting material issues associated with the IT
audits Defendant Wesley Freeman oversaw.
352.

Additional evidence exists and will be provided at trial.
Interpreting IT Findings Identified During The BlueLinx Audit

353.

A material weakness in ICFR exists if there is some flaw within the

company's overall control system such that it is at least reasonably possible that a
material misstatement in the company's financial statements will not be prevented or
corrected. Such a misstatement may occur on an annual basis (either before or after an
audit, or through interim financial reporting. Examples niay include inadequate
segregation of duties (e.g., an employee who has super administrative rights across
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I

' causing a significant
multiple systems can authorize, approve, and review a ·transacdon
deficiency or material weakness to go undetected without reviewing that employee's
access), inappropriate edit rights to the financial reporting production database, or
inappropriate change management controls across one or n1ore financial reporting
production systems. The significant deficiencies and material weaknesses identified
during the BlueLinx's engagements were not reported.
354.

Under existing SEC and PCAOB rules, material weaknesses in ICFR

must be publicly reported. Flaws in control systems that fall below "material" are
reported within the company, either to company management, or the audit committee
{depending upon the severity of the flaw).
355.

Plaintiff was retaliated against, persecuted, and attacked by Defendants

when she tried to report the fraud. BlueLinx is not listed as a Defendants. The evidence
is provided to demonstrate a pattern of fraud in the BDO USA, LLP Atlanta office.
Material Weaknesses Identified During the NMS's SOX Audit
356.

Defendant NMS is a Georgia limited liability company and a

consolidated domestic subsidiary of SPAR. NMS is owned jointly by SPAR through its
indirect ownership of 51 % of the NMS membership interests and by National
Merchandising of America, Inc. ("NMA"), through its ownership of the other 49% of
the NMS membership interests. Defendant Edward Burdekin is the Chief Executive
Officer and President and a director ofNMS and also is an executjve officer and director
ofNMA.
357.

SPAR, a public company with a class of securities registered under either

Section 12 or which is subject to Section l5(d) of the Securities Exchange Act of 1934,
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as amended ("Exchange Act"), must file reports with the SEC ("Reporting
Requirements"). The underlying basis of the Reporting R,quirements is to keep
shareholders and the markets informed on a regular basis in a transparent manner.
Reports filed by Defendant SPAR and NMS with the SEC can be viewed by the public
on the SEC EDGAR website. The required reports include an annual Form I 0-K,
quarterly Form I0Q, and current periodic Forn1 8-K as well as proxy reports and certain
shareholders and affiliates' reporting requirements.
358.

SPAR, a reporting company, has record keeping requirements, must

implement internal accounting controls and is subject to the Sarbanes-Oxlcy Act of
2002, including the CEO and CFO certifications requirements and independent auditor

requirements.
NMS and SPAR's Responsibility To Implement Internal Accounting Controls
359.

Defendant NMS and SPAR are subject to the Foreign Corrupt Practices

Act of 1977 ("FCPA"), which requires every US-traded company (regardless of size and
place of operations), to create a system of "internal accounting_ controls". In the SEC's
rules implementing the FCPA, this responsibility requires NMS and SPAR to:

(I)

Maintain books, records, and accounts which, in reasonable

detail, accurately and fairly reflect the company's transactions; and
(2)

Devise and maintain internal controls sufficient to provide

reasonable assurance that:
a.

Transactions

are

management authorization;

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:in

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with


Case 1:22-cv-02237-SEG

b.

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Transactions are recorded as ~ecessary to (a) permit

preparation of financial statements in conformity with GAAP and (b)
maintain accountability for assets;
c.

Access to assets is permitted only in accordance with

management au.thorization; and
d.

Recorded accountability for asse\s is compared with the

existing assets at reasonable intervals, and appropriate action is taken
regarding any differences.
NMS and SPAR's Responsibility To Comply With The Sarbanes-Oxley Act of 2002,
Including The CEO And CFO Certifications Requirements
NMS and SPAR are subject to the Sarbahes-Oxl'ey Act of 2002.

360.

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361.

Under §404(a) of the SOX Act, SPAR is required to annually report on

SPAR 's own assessment of the effectiveness of its controls.

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'
findings classified as significant deficiencies and/or material weaknesses
as required
under §404(a) of the SOX Act.
363.

Under §302 of the SOX Act, NMS and SPAR's corporate officers must

(among other things) accept responsibility (as evidenced by individual signatures) for
the content of Interface's annual §404(a) report. The CEO and CFO must personally
certify the content of the reports filed with the SEC and the procedures established by
the issuer to report disclosures and prepare financial statements:

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NMS and SPAR's management signed off on the financial statements

filed with the SEC when IT findings classified as material weaknesses had not been
identified by NMS and SPAR's management as required under §302 of the SOX Act.
BDO USA, LLP's Responsibilities As Group Auditors f~r NMS and SPAR
365.

BDO USA, LLP was engaged to perfo1m an a~dit of Internal Control

Over Financial Reporting that is integrated with an audit of Financial Statements.
366.

"Internal controls" refer lo those procedures within a company that are

designed to reasonably ensure compliance with the company's policies. Under the
framework developed in the early 1990s by the Committee on Sponsoring Organizations
(COSO), there are three types of internal controls:
(I)

Those that affect a company's operations

(2)

Those that affect a company's compliance with laws and

regulations

(3)

Those that affect a company's financial reporting

Those controls that affect a company's financial reporting are the sole focus of §404 of
the Sarbanes-Oxley Act of2002 ("SOX").
367.

The objectives of the auditor, and therefore BD0 USA, LLP in an audit
'
of!CFR are lo:
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obtain reasonable assurance about whether material weaknesses exist as

of the date specified iri management's assessment about the effe~tiveness of!CFR (as of
date) and
(2)

express an opinion on the effectiveness of !CFR in a written report, and

communicate with management and those charged with governance, based on the
auditor's findings.
IT Findings Identified During the NMS and SPAR's Audit
368.

The primary audit contact at NMS was Edward S. Burdekin.

369.

Defendant Ed Burdekin oversaw the audit efforts and provided the

relevant documents to the Plaintiff as an employee of BDO USA, LLP. Defendant Ed
Burdekin is also responsible for designing, implementing, and testing the controls that
were identified as significant deficiencies and/or material weaknesses.
370.

Some of the material weaknesses identified included, but were not

limited to, segregation of duties issues across the financial reporting production systems
and the lack of monitoring controls.

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BDO USA, LLP issued a clean op inion on the SP AR audit report.

372.

Additional evidence exists and will be provided at trial.

Intemreting IT Findings Identified During The NMS and SPAR's Audit
373.

A material weakness exists if there is some flaw within the company's

overall control system such that it is at least reasonably ppssible that a material
misstaten\ent in the company's financial statements will not be.prevented or corrected.
Such a misstatement may occur on an annual basis (either before or after an audit, or
through interim financial reporting. Examples may include inadequate segregation of
duties (e.g., an employee who has super administrative rights across multiple systems
can authorize, approve, and review a transaction causing a significant deficiency or
material weakness to go undetected without reviewing that employee's access),
inappropriate edit rights to the financial reporting production database, or inappropriate
change management controls across the Board. The significant deficiencies and
material weaknesses identified during the NMS and SPAR's:engagements were not
reported.
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Case 1:22-cv-02237-SEG

374.

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Under existing SEC and PCAOB rules, material weaknesses must be

publicly reported. Flaws in control systems that fall below "material" are reported within
the company, either to company management or the audit com'mittee (depending upon
the severity of the flaw).
375.

Plaintiff was retaliated against, persecuted, and 'attacked by Defendants

when she tried to report the fraud.

Burglary At Plaintifrs Home And In Her Storage Unit

376~ Plaintiff left her home to meet with her then att'omey Michael Sullivan
and Walter Jospin from Finch Mccranie on July 29'", 2021 to discuss the whistleblower

'
case. When Plaintiff returned, she noted that her home had been broken into because her
safe was opened.

377.

Plaintiff notes that the only parties with knowledge of her whereabouts

or that she had left her unit on July 29'\ 2022 were Walter Jospin, Michael Sullivan,
Beacon Management's employees and contractors as well as the 1280 West's Board
members, management, the building's employees/contractors, and Plaintiff's neighbors
living on the same floor (21" floor).
378.

In order to access the 1280 West building, visitors must stop by the

concierge desk. The concierge will call the homeowner and ask .,;,,hether the guest should
be let up to the unit. In addition, the elevators at 1280 West are ,;smart" elevators. Smart
elevators operate by passengers first selecting the floor they wish to travel to, instead of
pressing an up or down button. Passengers are then directed lo an elevator that will
!

' on the way. The 1280
transport them to their destination with the fewest number of stops
West elevators prevent tailgating because a guest cannot access;the residential area and

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move between floors without an access card. Access ·cards ar6 reserved for residents,
1280 West Management, authorized Beacon Management's employees and contractors,
as well as authorized third-parties. Access cards are not issued lightly and a list of people
with an access card is maintained in the 1280 West Management office located at 1280
West Peachtree ST NW Atlanta, GA 30309. Furthermo.~e. it is impossible to access the
1280 West building through the parking without an access card.
379.

Plaintiff claims that the following individuals and entities listed below:
0

Beacon Management Serv ices, Lisa Simmons, Steven Weibel, Michael Shinners, Nadia
Taylor, 1280 West Condominium Association, 1280 West Board of Directors (Micah
Knrtzberg, Ronnie Bridges, Michael Shaffer, Brett Dettmering, and Rohan Rupani), and
Justin Mungal are responsible for allowing unauthorized individuals or have broken into
Plaintiffs home themselves in order to facilitate the har~ssment and retaliation
perpetuated by' BDO USA, LLP and as retaliatory act for suing the 1280 West Board
members in a separate class action lawsuit.
380.

Plaintiffs privacy was violated. Plaintiffs personal information such as

bank account information, social security number, HIPAA protected health infonnation,
life insurance, health insurance information, and passwords to websites had been
accessed and stolen.
38 I.

Plaintiff called the non-emergency line of the police the next day of the

break-in because it was already late when Plaintiff noticed the cri'me. Officer Caleb
I

responded to the call. Upon her arrival at the scene of the crime on June 31st, 2021,
I

Officer Caleb had already decided that she was not going to wrile a police statement for
I

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the crime Plaintiff was reporting. In addition, Officer Caleb had decfined to look at the
cameras.
382.

Plaintiff had to wait several days to discover that the police report was

classified as a non-crime. As soon as Plaintiff realized the enormous mistake, Plaintiff
went to the Precinct at CNN. Plaintiff talked to Officer Caleb who refused to update the
report. Plaintiff talked to Officer Caleb's supervisor who referred her to Detective
Finney at Precinct I. Officer Caleb's Supervisor told Plaintiff that only Detective Finney
at Precinct I could update the police report.
383.

Plaintiff then visited Precinct I in order to talk to Officer Finney.

Unfortunately, Officer Finney was not present. An officer at Precinct 1 sent Plaintiff to
the main police station in Downtown Atlanta.
384.

Plaintiff talked to Officer Derrell at the main police station in Downtown

Atlanta and Officer Derrell explained that the responding officer at Zone 5 would be
responsible for updating the police report.
385.

Plaintiff reached out to Officer Finney again and he refused to update the

report. Plaintiff then talked to Officer Finney's supervisor, Lieutenant Dawson.
386.

Lieutenant Dawson called Precinct 5 and arranged for Officer Caleb to

go back to the Plaintiff's unit on September 2 nd , in order t,o retake Plaintiffs full
statement, dust for fingerprints, and review the camera footage.
387.

Plaintiff's unit was accessed by someone with the keys to her unit. Only

the building management has a copy of the Plaintiff's keys because it is required by the
1280 West Governing documents, which Plaintiff explained to Officer Caleb.

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388.

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Despite the fact that Plaintiff had explained to Officer Caleb that
I

someone in the management's office could be involved, Officer Caleb was not discreet
enough when talking with the building management. Officer Caleb laid down the scope
'

'

of her activities in Plaintiffs unit and what Officer Caleb would do or would not do in
front of the 1280 West management who are listed as Defendants in this lawsuit.

I
389.

Officer Caleb took Plaintiffs updated statement, dusted for fingerprints,

and refused to look at the camera footage, Officer Caleb stated "I am not being paid the
big bucks."
390.

Plaintiffs unit was again accessed on August 28 th , 2021. During Officer

Caleb's second visit to Plaintiffs unit, Plaintiff explained to Officer Caleb that Plaintiff
had video footage showing that someone had accessed Plaintiffs unit again on August
28 th , 2021 when Plaintiff was away from home. Officer Caleb did not request Plaintiff
to provide a copy of the video.
391.

Officer Caleb took notes of the new security system Plaintiff had

installed during her second visit.
392.

On September 3'd, 2021, Plaintiffs unit was again accessed without her

authorization. The intruders knew how to enter the premises and where the cameras were
located because the cameras were turned away from whoever accessed Plaintiffs unit.
393.

Officer Caleb indicated a Detective would be in touch with Plaintiff, but

has not provided a contact information. Plaintiff has not heard back from the police since
then.
I

394.

Plaintiffs storage unit was also broken into by members of the
I

I

management's team in order to access information about Plaintiffs personal life.
'
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395.

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Plaintiffs relationship with Beacon Management and the 1280 West

Board of Directors are strenuous. Plaintiff is part of a separate balcony lawsuit against
1280 West Board of Directors and Beacon Management.
396.

Plaintiff has also moved to stop a multi-million dollars renovation project

started by the 1280 West Board of Directors at the height of the pandemic in 2020 and
2021.

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'

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397.

Unfortunately, Plaintiff is required to have a copy of her home's key on

file with the 1280 West management as shown in this excerpt taken from the 1280 West
Bylaws.

I

I

(d)
11nil....Key.s. Al_ the request of lhe Assoeio.lion, each Residen11PI Unic Owher, by ncccpt.nncc of'!l
deed to a Unit. agrccs 10 provide the Assoclncion with a key 10 the Unh (and !he iecurity alarm code, If any) to be

used by the Amx:ialioo for ffiiliTitcnnnce, emergency, security or safety purposes as provided in Subparagraph 9(a)
of this Dcclar.i.don (and for pes1 concrol, If necessary, as provided In subparagraph 2l(e) of this Decl:lt.:n[on).
Nelthet Dcclarant nor !he Association ~hall be liable for nny loss or damage due 10 ils holding such key, or uso of
such key for lhe purposes dcsctlbcd above and ench Owner shall indemnify and hold ~annless Declaram, the
Association and Its officers and direc10rs ngairut IUI}' and nil expenses, Including auomoys' fees, reimmably
incum:d by or imposed upon Dccl:mmt, !he Association or its officers or dill!Clon; in conne1:1ion with any ilClion,
~ull, or other procerding (Including: setdcmcnl or any such ~c1ion. suh or prpcccdlng,) broughl by !he OWner or the
•41171449.,J.DOCI I Ul61.o<l4

1:1.SO w~, Coadllllllnl~m

Oe~t .~ 3'9310 Pg, 47S
IIHIUll~UIIEIIB ■ HUIIIIIIIIIII•
Owner's family, tcm,nls, gues?, employees, invitees. or licensees against Declarant, !he A.ssocialion, its officers or
directors arising out of or relating lo Its holding or use of sucn key for the pwposes described above..

398.

Plaintiff reviewed the 1280 West video tapes and noted that one neighbor

living in Unit 2110 had a "management" key in his hand as evidenced by the special
type of key chain he was holding in his hand.

145 of 407


Case 1:22-cv-02237-SEG

399.

Document 5-1

Filed 07/05/22

Page 146 of 402

Plaintiff requested a meeting with the 1280 West Board' of Directors.

146 of 407


Case 1:22-cv-02237-SEG

Document 5-1

Filed 07/05/22

Page 147 of 402

M:Gmail
1 ~~o WPst: Htogol Enny In My Urilt • !Joa rd Mooting Ror1uos(
1!1.,.F"II~

.W('.IIJ
' 9!'!!1 I W:J I ,ll lJ 11 PM

J\f\chl>pl t,h-\nlk'l"!o #lf\,!:l'>,)'lPl~f'l<Jjl• I }~~M,"/.'>(l> «:<¥,.

lo J.11>11..a,,1>,t<•1Q'1C .,,.... "9''P.''~~.,..•~ C\Y"•'

,r

~ 'tlo•,tj ..... M><t"'•' r ~ l,\'...,'"ft'lol'~"! ~ -.., &" ~, ) 00'}.I y1,I lMm Win )l"J! <Jnlo w,;,1k '')' /f.>U' If ,o ! ,.,,n lilt
I"'.• f;k,,v~ )..n,;w, ;)n,;l ,,o,>h~ h.1,:,1 ,.;. r~"'-, ~ IN/ ~ hn•

Mien~ sninn.er~ CMCA, AMS, PCAM

General M&n&ger, 1280 WeS1
PnQM.,: a10;-e1J•2~82, e.a.:t .. ll

147of407


Case 1:22-cv-02237-SEG

Document 5-1

Filed 07/05/22

Page 148 of 402

From:· l.:3i$t\·Kengne <r\cny11c1 @iJn,.ilLconr•
Sent: Wednesd.iy, Scp.te-mbm t, 2021 7:,15 PM
To: Mk-h.icl Shirtl'!ers <m~hinncn:@12801vt-slhon.cmn>

Subject: Re: 1280 Wcst;-U!cgal Eniry Jn My. U11it • Bo.ird MOellnn RoqUO{,\

Michael,

I w'iJJ call in once I.have the rtnk.,

Sincerely,

Raiss:a.

JOU01¥1 tf!>l h.i::l1tl0)
[Q~lfj>,1~m11/\j

!Ql>!lll!d l!l4 llia!i!~J

[Ou01001m1Mda"l1

Ralssa t(engno <rKengne1@om~TI.com>
To: Mrchael Shlnneis <mshlnne,s@1280weslhoe,com.-

~cd, S6p 1, 2021 at 10;04-PM

Mlch3el,
Thank" you for sc:hedultng .the meeting with lhe board, I 1,1ppreciate your prompt action,
As w~•discussDd On Itta call, no one haS access to my uniL No ono ls.authorized lo aet."t"lSs fllY urin•wllhoul my
parmis~lon, no\ ovei, my father, Jean•Raphao!. Whim my rather vlsi1.s, he-is o 9ues!'and hls·1ccy caro-·1, only actlvaled
al 1hat lime. My fath~r has nol visrli;id for mom than two years anl1 live~:011 a dttfereAI coniln'an1;·ft is the1efore unlikely

ltml he has accessei:I my unit in my abaence,

·

Should you hove ;:my qµaslions, ple'a'So do not l1r;i:~!ta10 lo contact mo.

Thank·you again for your tirnO arid iissis.tanca;

&lncarely,

I

400.

Plaintiff noted that Defendant Michael Shinners ~ad gone to ex.Ira lengths

in order lo block Plaintiff access to information to determine who broke into Plaintiffs
unit.

148 of 407


Case 1:22-cv-02237-SEG

Document 5-1

Filed 07/05/22

Page 149 of 402

Mt'f" ;n~,, J•~luH• ,•,1tt•·m\11l,1,,11j•J~ 1,1,i,u•HNluh'o.~ir"\~ 111,-.·,1,.':lll>h '1

'
I

I
I

MGrn!\il

Rt11Ml1 Kun[JIII\ <1rk'-'ll!Jll1J li'@'!llnt1!1,t:::UUI:,,

'
I

,;,.~;i E~try In My ·u,;·,i21o!i'
I
l
---···--•-------···----------·---•- --- ---·,· ----------

12B0 West:

,~. ~

'M!eh.J\•I Sttin,t'Wri w~/,;n6"@~J'~(ho.••tf>:M ~

'fil. $1:ip J,. 202'1 ·al 'O;UO AM

To R&fll~ !'i.t!"QN!, "'ll.or,1}1!01@g<tU_ii wm~

I

Mk~•Shfnners! cr'.\CA, M'IS, PQ.Ji1

Gene'.ral h1~r1ag~r, 1280:W:--t,-'
Phone:-:4°'4·873:258~1 ext,'13

Em.i!ll: ITl::i:,lonore:@i:i';~ow'o!ilhoi\.co1i

F,rq,m: Raissa. Kengne <i"11Cognei-1@urnull.com>
Sent:·Ftiday, Sepitmiber."3; 2021-8;25 AM
To:;Michact:S11Im1ers,<mshlnog_~@f12aowos1hoa;corn:a.:
,SUbJocl: llfeg';id Enlfy,'in MY'.µnil:21Q9

I would ~ke )'OU lo•fotward ih!aanilill"lo lhft.b_QG1d,

149of407


Case 1:22-cv-02237-SEG

Document 5-1

Filed 07/05/22

Page 150 of 402

1
Michael Shlrmet!. and' IIIO sla{I 111 1200\.\'t:lll IHWO 111)011 \.1Mtoopcroliv11 In fulli!ling my l(?(JUCSt lo 1tle Hoard.

'

~\}' ~:.,est lo the Board was 10 _support mfc~o1ts 1111d t11c porico c(forl5 by oulhorJilng lhc reioa~e of lnlo11nation,
rn:lud1ng.camcra~ and l~s !o h1:!p Identify !ho criniinab wilt') have cn\01<:d my unit
!

I

.
.
I
·••
There ha!. been a \vi~fol cffoil by MieMel Shlnno,s to prevcnl tho ldenttnc.,tion or lho p1mwn who entcrod ITT'/ um Y
limiting nir access to evidence 111.il will help p1ol~ m~ nnd kl'.!ep me ~a!e.

I

I
I

Iain onlr gucas tnorc is a maier/a! connicl.of lnlercs\ bix:.iu;$e Michael Shir.nots and snmo mo~bs1rs o! hill stalf aro
comp!l::.it In lho violatiOn ot my privacy .ind the dost11JcUon of a~idOnCl'l ln n fedora! mane,. I woulp say Spencer went
.i'.iove :ind beyond 10 ::stop mo 110m looki"n~ al lhe cameras ciatmlng he hnd ti bw onfo,r;.cmcnfbilclcground, Spencer1
ln\orroga:ed me on og:03 :ind nsked niowhy l.hc !)OJlco h;1d·no1 pl'O'\'kl!?d a copy 01 tne report In itie most rudo lono.
responded lo rnc 1tu11 If ho hai:I 1e;1lly b(!en irl lawenfo,ccmonl he wo1,1ld Mvo known U1at nrnaY 1oke up to 10 doys fol
lhe police report to·be ovallab!o. A police report Is nol i:;31.lCd on sile,

o!

tn

adefilion, thG tmpro!e$Sionalism tha1 Micha al Shinners cxhibl!od by nol keeping.1h0 de1alls l~e crime con/idantial
.Jnd st.lting 10 m'j face tt:<11 ~hero was nothing ccnliden1k11 in wna\ I nad said to Vie Boord" Is hrg~ly proof ina! he is nol

'

laking h!s ta.SI< if helping m~ or !he police Set"IOu$1y.

i

r was ·onJy provided acces:. to hallw~ rootage for At1gusl 29th ond wos dcni.?d 11~ccss lo e:.:iv.:i1dr t:.!m~ras and
s)'lltam gonara1ed Jogs 10 !d,rn!i!1 !he cr~rilnars.
:

I

Pk:osc note lh:it Ole-video for August 2!lth I looked ot w1;1.s edit!)<!. tn addition, ll"le system doo11 n~I rocord \he mo!lons
aulom:il\cl:111y. someone 11ad to walch tho vfdci> and create boOkmorks, wh.lch ~ta uflimamly who~ thQ)' refur to as
motioM. lhetclore, by only 8t10win9 me to loo~ at motions and not lho fun 1imefr.im·e-, lhoy ore roslrlcUng the access

10 evidence nnd' tiltfing who Iho pcrpc1r:i1ors .:ire.

u is crut!ot lha.1 thO reco1cfings do no\ gel dc!ctod' and blamed on inept~udc.

I W:int lo icmind ltle bo11~ Iha! ii is my hfo that fo In d:ingor and lhal I tiove ,cccivcd de:11ti thro:-11~. By nol fully
assisting me and the p<1Lice, the Board 13 putting i1self !n a legal li;ibi!i!y si1u01ion vn!ike ony you t1nve seen oorom al
1280 and' os ll$UDI ii I& Decau,o of OcilC'OO managomonl.
'

My reqt1osts during lhe,mealing stands, I would ask' !he.Board to pu\ their response in writing,

401.

Plaintiff met with the Board Members, but no sat/sfying resolutions were

achieved.
402.

Plaintiff tried to follow-up on the investigation ~ith Deputy Chief Peek,

but has not received a response.

150 of407


Case 1:22-cv-02237-SEG

403.

Document 5-1

Filed 07/05/22

Page 151 of 402

Plaintiff also tried to follow-up on the investigat/on by contacting Major

Spann to no avai I.

M Gmail
Pollco Roport #2121·10752. Moollno Hoql!osl
- - - - · - - - - - - - ··-·-····
Rpl t(t,1\gno ..:,,1.l.,1)'1!,ll••@:111'\,il'J t,JJ1)~

1-·· --· - - - - - f,111 !";<:!p,11, W2' l.11£ ~ 10 P-M

1~; i'lpd~brr,~!N@al1,inl,lijll,g1W

Cc; l'tlM'flgne@g:1~m;l.corl'!
Dc.JI MP;(!'r Sp.'mrt:

M)• Baille' rt, RaisM lfong:,e llr.-d J l,\'f! in Mkllc•'<ll AL!\.lr1ta, GA J.ll:Hm I :"ll u1it1n11 y,tt.1 th!Qll1~ fll'/ ho,1111 .... a~ ,1r.,ee.na\1
y.fu1out mrnuttw/"U'nit,11, 1111\1 ~11U$(! lhP h:11<olin9 cf lhO en,(! l•I" Onir.~r C1,..,0 l'Ull.l h11f Got~r•,11,t.1 ll)!J IQ C',)!JMIC!t tmmo
lrm:1mi~$:ibft'!,
Cl, Jutr ZB1h. .20~1 .i!'lf:!r J lcrt :ny r,c,111~ mcunt1 t·JO pm ,1) 1 uuoi1u 110.:.~•.1,;111.l 111y unll I r.u~ti!J «1,) tkln,erno111nl'IC'f la1r1 c.-f l.h~
polic,;i th~~~ d?y ooc:au!-0 II \V'illl altl'::ldyl?hJ whori I notitcrl Ulfl crim~. F.vodr.n~(J !f<,}trl W'f s:iln ri.td O'lO'fl d~I-Jir.d. In
.1Collt0/\, my par3<1nt,I n'ltc-<r11at;,,n had oocn :5.lol\111, i,1d111tir19 11<!:&l!h 1n/orm:::i1~11, l);ir,k m:;:;<'Junl ml1n1•.i~""· b1;G1nu:1-1 No,.

and pcrsM.:11 \oa~l•f~liQ/'I.

404.

Plaintiff reached out directly to the Chairman of the SEC because the

crime was no longer only a white-collar crime.

151 of407


Case 1:22-cv-02237-SEG

Document 5-1

Filed 07/05/22

Page 152 of 402

11p nnd Moellhg Roquo•t
~ "'""'''WI'
IJ»\,.1.1 k.11np"'f', f"T~•1,i;.Jl. ~0:-1'\Q'tlf.,,ff,-,~~f'!' \~'Vil'

Cc (:M,•~·~'"'·

.

J !->a~ l?nc. ,-m,11!.n.wf• ~ ·••••.ft,

~~•'r,!l,n!-l"h R•'·"'-' f.N:\[(.- ~ t w<ltl...al fll!'t) U!\,\, J 1.i,t.:i,:,.H<1°unfo,r., l'!nn. I ..,.,d,· ~tt 1lr,rt,;a~1n.:,•~ ,\tl,1pl.t oilll.'t!,
1111,Ttrb-:.l rt!;\,U lh.\'Lt~"i. Lhr 1o'<•rt:11H;f,Joltfo,11tv:l('j :,•1l«wl1l11~•1 ((11111.t•i."'1., b!lt)i ~ t b t di,: W'l'l'IO.','..,\.'\ LI, not o.!J
•~~

iu,: ••"i.-..._,,l"'i,.'Un.s;

I ri;,:;,ur,,;...111,n,+. ~-,~~,. u'h,1-,1\d,r.m,r1'f,u1111:1 1\1t;Jt1,1.:, i,, mt,m11.,1 <vt1w'l.tm\Q" u1y t•o:h,1)t. Unforl"1'11.-,icl_y, ~idud
S..ltw,1.::i, \."H: ..11.,1.fth"""l 1:-ir..:h M,~'bn~wt.., tc.J~I\N utlL lu1nt• lulJ11 c"nllk1 t.1r111w~1 "'ilh tl[tl) lh.1t fo::.Jid l!o\

.l:l~-..~~""P.a l,lr-,'>.'t ~Ii ~~:lruk-id .ii n:bmfttlrq: 1nrcump\d11t, ;iUd1;ad S1.1llN.i.11 ~heJ.d,•11 ,:inltipk :r~.1io-it,,: ,,ltt,O
::;,t: t('I p;,~ ir,for.:~~..,:\ .. ml n-r,.•11~1 0:~{ufom ►\Lif>n b:ld·, Ill lU)(). 111r: info1m,11iori. Mkh:.o,i-1 Stillrr:in :[i.'-;I:~ to B~
iuclvJC<Jtsll,ki:h,•lw t,,.:Jn'$0ltd I u11INJ 1,p il:c: finch ~kCra.rJ1:tlMas1X1m, I b,1'111: •.11\;ld1t1l lQt.h'br1\'l.ttil the WUom.rl&
&o:.·U:...~:i.t~
--11

~n· ~~Cir..\~~t.a!'-'1ib'-.,,_1. \-olll1 1-'mclaMtCl'Uilic.

aUI,( ";,!~h:)Jilc:f".Mil:Mrl .Sullinm>llbmin.~•.u h"rila1 ili<"TCR fonn .

.--!1~t ~:::a:aicftt..<tv.l ....itb F1r::ath ')1.t:Cr.,.nft

405.

Because of the Burglary, Plaintiff has also bee!\ obligated to; urgently

and via Express mail, reach out to all the businesses with a relationship to her as shown
on the screenshot below.

152 of 407


Case 1:22-cv-02237-SEG

Document 5-1

STATE CF m:onGlA

§

COUNTY OF r~uL10N

§

Filed 07/05/22

Page 153 of 402

THE UNDF.RSIGNEO HJ1A£:8V DECLA!lf:S Tt~AT
\, R{lis~a Dju1s.~1 l-tei,91,a. wi1h .i mnmno flc.Jdrost: ol 1280 Wos1 Poachlca~,ST NW Unll
·:210:I Ci\)' o1 Allnn!.\, Slnhl G.oorglo !lc1cby n,vol\c;i nn Power.; o/ A\lonmy exocu1cd prior
Ip \tu? 2, ctar ol Au;:ius\, :m21, nmdo b\• mo or o·n my l>tlh,'II, No .ippo\rtlmonls nre
11creby m<1dr.. hi~• bnnk A1~C'.ClJI\I numtler.; ruo:
.l,(':C{'l:.,nt Numbm 0116(;16\86
•

Loar, Numtio, 202000.i 139

Sr \tie proS-Om i.n:or. 1rnquest thal !lny ac1ions and decisions rn.i.du by your insmution,
using a Power o! A\toincy and.fer 011,cr Aulhorl:mion forms that arpaiH l~ be signod by

me-, be re\·~rned,
Due to the t~cHhal my computer and phones have been hocl<od and my domlcl!a hns
been broker) Into, the um.1Ulhorized access 10 my p_orsonal lnlormation may have been
uliilzed In 01der to defraud my parson:
Could you pleuse·notlry,mi? of any actions and/or inqulrlos th.it hnve been taken
o·r roqucsled using a Power of Attorney and/or any olhor Authorization Forms
that appear to be signed by me? My conlocl lnlormallon Is bolow.
IN WITNESS WHERl!OF, I have horounlo set my hand on U1is tho 22 day ot August,
2021.

Qn;.$..>JL~illSS \
Printed Name- ol Principal

1~80 Wo!II Pouchtrea ST NW Un112109
AUflntc.1, GA 30309
Tclophono: 470·807-3298

Email; rkengne1@omnll.com

406.

In addition, to the retaliatory practices and attacks presented herein,

Plaintiff was fearing for her life and her family's lives because Defendant Antony Reh,
an Assurance Partner at BDO, had stated that Plaintiff "and her family should be
careful".
407.

Plaintiff also feared for her and her family's Jives because Defendant

Mark Davenport, an Assurance Partner at BDO, and Defendant Peter Poppo, an
Assurance Partner at BDO, kept using the word "Dead" with emphasis during the
PCAOB inspection when BOO was committing fraudulent actions and was advocating
for the client Atlanticus.

153 of407


Case 1:22-cv-02237-SEG

408.

Document 5-1

Filed 07/05/22

Page 154 of 402

Plaintiff had lost contact with her family durihg this time. Plaintiffs

phones have been spoofed. Plaintiffs computers had been hacked during the several
break-ins, including the one in the Month of June 202 I.
Harassment And Intimidation

409.

Plaintiff received several harassing communications on her personal cell

phone and filed multiple police reports.

ATI.A.\fffl,POUC.E Ol:PARTME"NT SUM~iARY SUPPLEMENT Rl:P,ORT

REPORT NUMBER: 212'125012

PERSON l!ISTINGS

rfe · 5TNA;,ti
1011 i;;;~(UII!
SN'

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..

.

~:••illlt;lfY

' ~~~r.l'@,l~po.i,~1,coin
EMl'lClYERU,..,....-,.

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tl\lSSA
R6.9iOW1

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, fucE

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coron- 'Ui'RtoLOl!

..
·..

tl.l:;~'il~t':NCli /l,L.ll.,!f1:SS

. . .ril:lt IORNl;R uo m,-=--=....r'

r~· ro'""'
'
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oo?;i>1tiSS"AtinlreSS

'

NARR.All\lE

1=~--==--=,-=···-= ======= ==--~~-= '""==·~-= -"-~-~•=:- -...::=
Daar t.1,s .. Mr.:.
l kaop roColvlng unw.:mtt-d ,1nd·l!nt,olic!.lf.>d ctJmml.!nltflllOll le.-1 mO!l!lages a'!ld cn;1~ lro-n, the :;;unc pE:oph:.who tlavu been
lo:dlng mo and.cntring mo. I kocp blocllfng lheir ,:hon'-! numOOl"ll, llut ltiey'koop ca1l.'r1u wilh dit!arqn, oumbD11.\, I am an ti
i•cro
nol call 11,1~. ~U1 .1ppnr11nll~ cr1mtm1l9 do not IOG~l lhDI low_
I would like this haru,.!i1r1e111 lo slop am.I I w011ld npprt>d:110 your a:1~1stnrtc1J,
Should you have uny Ques1ion~. pfcr:oso do no! hesilnta 10 co·ntac:I rr.L".
Slncctoly,

Rllissa Kti1111na

\rNCIOENT IMAGe

154 of407


Case 1:22-cv-02237-SEG

Document 5-1

Filed 07/05/22

/lltANT/\ POl,ICC Dl!PAUlMCNl' SUMMNlV INCIOCNJ REr'O~T
REPORT NlJMOER: 2121WOl2

INCIDENT INFORMATION

____ ~---· ------------_._

Page 155 of 402

■
.

"J;'ii,j'rtt.ie"~~~Of-ll'eO
1/JOmm 10:12 PM_
011)0/fOll 10:Jtl PM
•f'il!fO"ll!O ':JY •

PERSON LISTINGS
·7:111srNMU:

','IDOL MME

~'"l~AC-,,•.--------r•se"Lx•··••,N=..0-•,0c"•"·o~--"icST
J.::._ ___ t.. _.ifl'.-r£"rG>ii!
""''~'----''==~==
'il:!Gll/ !UL Pfioiili

ICTl
troftn~-=~=--~JflU 0 _ _" " ~ ~
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rc:-;innr.
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l'~A

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0/Jti:W;)N~

--

fi~TE1~>' °:::::."C'C' O'°Cm'.C____-J,.l/51/iF.55Ant:R£.~·s - · · ,._------------+~----

I hl:l~r, OO&n 11::ceillin(I u!lffllJ\leU flrl<l unso!iei!ci:I communlC;lt10n 1cx1 messages ena call:'\ t,om 1110 phOrm numoorli 1(704)270·
6622 and' 1{833)702-7047, The same pooplo have been lDlllm9 rr'lO and calting 1110. I kOog blocklng their phon~ numbc,s, !:iui
1hr, keep cnl!(ng wit11_ d,lffercm numbe,S. I om on D ''do rl01 call 11st' ,. bul {lpp.irenUy they do nol ruspc~l lt1,,1.Jaw,
I wO'.:ld likes thlt Jiarassmonl io stop.

St,cufd you hCM: llnf qu1Jstlons, pls?ase do 11ut hesitate to·ccnluct me.

'sincetoly,
Rab:110 Krmgnti•

INCIDENT IMAGf!

410.

Plaintiff communicated with Investigator Stroner about the harassing

communication who first appeared dismissive about the complaint.

155 of 407


Case 1:22-cv-02237-SEG

Document 5-1

M Gmail

Filed 07/05/22

Page 156 of 402

'
Ralsi;a Kengno <ral9511;1umgn·o@alapouGs.o,corn"

-- .......

-your POiice· report;. harassing communlcalions
iuo, Auo 3, 2021 orB:25 PM

R;sll!Ul.a Koflgne <rols11:i.k('ngn..-@al;1pousse.com?
To: "Sltor.(!r, Kovin W." <KWSln:nor@auanlil!i:\,!)nV~
Do.ir Orfict!f Siron er.

fhopa thls·eni::iil fin.:ls ~u well.

I

TJi,tlrik;ya~ for yoL'!' prsinip1 rc!p()o_so.

I

µn.~orO!3'0rgf11,law,·11 ls,lllogal :o .::ontoctnmilbor p_oroon ropo.31ild!y_ via phone. ema!I, 1a:d.'7'8S$1'l,0fl., or fill)' olhor form of
·.c/cctronlc coinrnui:ilcalio,n Cor U'lo tµrnosa _ofha(.Jsi;lno, lhroalonlng, or.ln~mid~ting ri poraon o: fomlly ol :;~cl), nio s~to
·or Georgia hanrimlnolfze'd the o!lenso 01-mok!n.cJ harassi/\g corrimuil~tion, !et.anothe<.,Tl1era ,m, ae..-erol dHfonmt_.icls
·uiat fat! 1m~odhir. ~ltl\Ulo al o,c,G.A §. rn-11-:rn. 1•. Ham~~ing oommiinleatlons f3·o m!&domellnOr offonsu-il'I Oow.gi;;,
which monl)~ lho.'maxlmum punlshmcnl !&· 12 11ionlhs.11nt:l o $1,000 lino for 1JRclrolfonso,
:
The menage, are no1 :il nro1'!mp1ouion phys~UY. 1hro.i1011Vl9, t>u1·thoy oro dor1o!1ely horasslng:ond cnuso ,a lhro.al 10
my mcnt.il ht:ullh nnd wou tleino.
,
The purposo or lho CO,nm1.1nlc31lon ls \vi:hG1JI a·dou~I I!) ~01.us mo. T~oro i, 1n1i:mt oM.rcpelitao~ Thoso loal Ine:1Gagos
arii not r.:indDm ond I tnilicva I am·bolna 11ara.,sod by,lhe s.imfJ oroup ol lM!vidu;i!s.
I would gro.1~/opptocialo your osufstanoo.wi\~ inv~igatirra my cornpl:iln1.

Should )'lluha:io any.quoSt!on:i or rnH1cf (u~~r J11romia1ion r,QJTI mo, plen?W1 do no! hosl1All,I lo .ecntacl me.
Sinte1ely,
Rnlssa •
Riiis:;a l<anano
Alli Pous.,o
WWW.<'lltil)(IUS30,o.m1

Em.<th: mfa5.i,11.1mrrne@11!ApOUll',8.Com
Toi: 49t,9J2-6576

.,., .. ~·' ..... ", ....

·00 Mon, Aug_ ~i 2021 el 5_:52 PM.S!ronor, Kevlfl W,. -~'1/Stronar@i[lllanlagago..,:; Wll)IG:•

H~floMs, Kcngne• I'm sorryvo.u <lf?_gc_ttfri_g"ro.o ffiarly l!m~Qted c.ommuriii;ation;;, 11 think all ofus dO,
lf.d,eya_ro·t_hre_accnln(; lh <lflY..rmv, pleasc·ndvise ~s. Blocking the unw::mtcd number, i,_ the beit
suggqstfon I have;

Than~you,
~~-~~'mui!lr.,tl'lill!0¢1'1J.3Z,5&ffl..-•pt&su.i,rd,•oll&po,m,,,~•~a,i,v.,18,l301z13lso7Sl2µa~$•+"1&$<11:i'•IIU1~1e ••

lnv, K.S1rcni:r
A\lanlll r.,lko Gcn~'f,ll OltM~ Ur1li
404-S46•S12G

KWSltoMr@n\lnn1ann.gov

156 of407


Case 1:22-cv-02237-SEG

411.

Document 5-1

Filed 07/05/22

Page 157 of 402

Plaintiff then received another communication: from Detective Stroner

who ind.icated that the incidents were being investigated

•

'

.m

CITY

OT'

ATL/\NT,I

210 f'•m~""' S!. OW
1111,'llll,1, O"""Jl'~lo.l~J
(◄ Ot)~~Ol,\(J{)

Thinw11«- ,_s to infi•nn yl,u :1 n."fl<'t1 ynu made 10 the t\!l(ln\11 r111\cc Dcparlmrnl b:1 lx:in3
inVt$.llga1«1 by the Zeme '6 Criminul hwc:stigl'i!ions Unit,
Fed ~ lo c.:111 me, l'l' c-;m;iil me ab(l11\ your c.i~c, cspccinlly If you h,wc furtlu:r c~IJ..,-ncc or

iiifonna1ioo1 rc1prdlntt your.c11Se. 'There mighl b~ n clue or piece or ovid-,nc.: tha1 ciie nspor.dlni;
ofl"icl:r did 1101 d<!t.'U/I\t.."f\l in his /lier rcpor1,.and J.w1ml to make $UTC Wt• Im\'<: c.•rnn1incd all
possible le~ds.
'

Pl~-cal1 betwccn·4 pm lo midnigh1, Sun'd:i.y'throusJ1 Timrsdny,_orsend an cmuil: My conla~l
•in~1ion.is:n5:follows:
tnvotii;1:1!or K, Stroncr
City ,of t\llcnt; Police Dcpnrtmen~
Gcm:r11lCriines l:Jnh
Office f'htillC: 404-~46~5726

~nail: K-~tW)t~r'@11U~1n.t™'o~

Tllllnk ytl\l.

r~··
~.... ·•·!o

157of407


Case 1:22-cv-02237-SEG

Document 5-1

Filed 07/05/22

Page 158 of 402

'

iI
412.

Plaintiff also filed a complaint against her neighbor Defendant Justin

Mungal wlio lives in unit 2108 at 1280 West Peachtree ST NW Atlanta, GA 30309.

413.

According to Defendant Justin Mungal, he.mistakenly received a USCIS

letter addressed lo the Plaintiff. The USC!S letter in question was an immigration letter
that the Plaintiff needed as she was in the process of becoming a United States ("US")
Citizen. Defendant Justin Mungal turned over the letterto the Plaintiff and stated he was
waiting to hear the Plaintiff come home at night in order to deliver the letter to the
Plaintiff. Plaintiff believes that it was an intimidation technic ftom the Defendants since
the Plaintiff needed the letter from the USCIS as a step to become a US Citizen.
414.

Defendant Justin Mungal stated to the Plaintiff"Raissa do you need any

help because I am busy and I have a job". Plaintiff had recently resigned from her
position at BDO USA, LLP and had not shared her job status with Defendant Justin
Mungal.

415. · Thereafter, Defendant Justin Mungal repeatedly told the Plaintiff that he
worked for BDO USA, LLP. Plaintiff believes that Justin Mungal was spying on
Plaintiff and may have himself broken into the Plaintiff's unit:

416.

Defendant Justin Mungal also stated to the Plaintiff that "she should not

let her important documents lay around. Banks have lockboxes." The Plaintiff had her
$1,000,000 State Farm life insurance policy documents in plain sight in her living room
for several weeks. Plaintiff believes that Justin Mungal was one of the perpetrators who
broke into her unit.

158of407


Case 1:22-cv-02237-SEG

Document 5-1

Filed 07/05/22

Page 159 of 402

Defendant Justin Mungal has knocked on Plainiiffs door at all times of

417.

the day and night over several months starting in February 2022. Plaintiff has called 911
and filed a report with the Atlanta Police department.

Z~•t,u !i f'nor.lur.(
IC'O ~lwltt!fn l;!NYV
All3rot", ol\ ~0:11:u

M,,f,1: •IO.l,(.G9·"ffl3()
lrw1nll11ullons: ~0.Hl5!,l. flaJ~

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(WoY\¥.8llDnla'tc'l,Orp)

Al/.111111 City.Ja~

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1

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(254 Pooch(ree St SW, Allan/D,. GA
30303)

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•• 0fRkoSf~AUar,fa,'GA30:UJ3)
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418.

.

,

..t"

t!

~~,.;..· :

----~~:'.@·~-+•

'
Plaintiff owns two parking spaces at 1280 West condominium, The 1280

West management has left several unwarranted notices on her car, sometimes with the
threat of towing the vehicle.

159 of 407


Case 1:22-cv-02237-SEG

419.

Document 5-1

Filed 07/05/22

Page 160 of 402

Plaintiff was subject to overt and subtle persecutions at BDO USA as

well. As Plaintiff took the stand of performing.the IS Assurance work with due diligence
and refused to obey Wesley Freeman's tacit command to "stop doing my job so well" as
Wesley Freeman stated one day, Wesley Freeman launched a smear campaign against
Plaintiff.
420.

Wesley Freeman enlisied the assistance of junior associates to attempt to

smear Plaintiffs reputation. These junior associates included. Shaivi Patel, Meldrick
Wilson,.and Dylan Lee.
421.

It went so far that a Partner, Peter Popo, askeci to talk to Plaintiff and

stated that he has never heard so many bad things mentioned about someone's behavior;
usually what he hears is the bad work someone does. In the Plaintiffs case, it was the
opposite. These associates enlisted to smear Plaintiffs reputation were part of the group
who delivered such a poor work product as described herein.
422.

Plaintiffs performance goals were changed in the system without her

consent. Plaintiff notified Human Resources at BOO USA, LLP.

160 of407


Case 1:22-cv-02237-SEG

423.

Document 5-1

Filed 07/05/22

Page 161 of 402

Plaintiff received an unwarranted disciplinary warning for duplicate CPE

attendance. Plaintiff contacted Human Resources and fought to have the disciplinary
removed from her file. Plaintiff believes that it was also a form of intimidation technic
she faced while reporting the fraud in the Atlanta office ofBDO USA, LLP.
Computer and Phone Hacking
424.

Plaintiffs home was accessed multiple times without her authorization

and her data was compromised.
425.

Plaintiff reached out to Google Support to let them know of the

unauthorized access on the Gmail account rkengnel@gmai"l.com.
426.

Plaintiff

is

now

unable

rkengne l@gmail.com.

161 of407

to

access

Gmail

account


Case 1:22-cv-02237-SEG

Document 5-1

Filed 07/05/22

Page 162 of 402

M Gmail
Your Chat tr'ani.crlpt fer Coso'#3SH0'1 20 .
, ffilll':wp,J

O~Q,~Woit:':i.p~·«i ~••Pl("'1 <m:>~~•f'lle--wr/)'!<li~o,,,, 0•r ootn-~

Tc> 'l'Dl~,keng;~iiJ llpQ!'llS\\,~m,• <rnl11.11 .kM\)11'"/@nl~pl>IIIIMl,r,om.~

Google Workspace

Thank )IOU tor.con(;}Cling lhe Googls Wor)'si,l~Co Support tul!rn,,ThiS ~ tm

,

DUtom.11,~d Cmoll lo c.orir1nr1 s11ppor1 Cl)'.0 351'1'0429 haS btHIII c«:Dlm:I llom ~r
rocc-nl~Dl. Uyoll'ha\'t! ari>-1hln9 ll_dcliUplllllWUWOUtd!i1'o b tldd, ~lm;ity mi;~ to'

"lhis email.

SubjoC11 I h0~1rno!od U,~\ a lhhd p;uty DC!;e!i'S 11pp W.IS connocl!:d lo my UOC'Junt
and was ;:ihlo to road lhll ,!.l!o, I re1no'IC~ U111l aP.P \ot\.,y, Th~ upp W\\5 r.1:croson
Clotial C3roer::. qt,uh:I ~-ou ploose provkle ma whn moro lr.lOfmnUon abo111 ~hen
wt<, thol (hl1d-p:111y-,,11owed
.Cho_l transcript:
'Ch~I ,t~rtDd: F~, 20;Aug 2021 \0:38:50 -070d
G00ulo Work:;p_oi:e Support, Gomld",no! ThaM you tQf con1.1tUr,g Googio ,
Work.:;PlJCO Sur.port. My nil mo ls·GernlO<no oml 11100 ...:oOOniJ 1Yi~ you
I re:nl O'l'llr your 1nossag~, is lhe,u nnylttlng elso yo1rll !1110 tc, :id:17
.

\odny, While
)
I

;
Google Wortts1mcu'Support,.G,m11di1Ju: H..:Uo Rols!:n, 11'9 o pleasure to na'f you
with U!l lOUuyrl hopo-vou l'.lro doing groal.
Ra1st;o,Koi'l9no; •10!10 GerohJlno; Ttillllk ~uu.
Rnfas::i Kcngi,e: I ho1111 ncund thal u lh!iu.par!Y aCCoss llpp was connoc!elf to my
occounruntl wa3 oblo to ro.lld tho d111i,,' I removed lhlll upp toqay. Ttie·app,wa,
Microsof\ Global Cafuo',s: Ccutd ycu plca$O, provide 'mo v,ilh moru if'llorm.itlon
I
•
'aboul wricn Was Um thirc,,p~rty 11Uowod lo oonnec.t lo my account ond ""hf>
Roimm Kcngnu:·No,

MWr-nronc1r i.~~b0!73-'lV M•W•""tJc.il '11""'5p,,,mll 'lal•IT•o3J""-

162of40 7

lA110!6~614 41741&s.rri;t -~lAII~.-


Case 1:22-cv-02237-SEG

Document 5-1

1-\-'1.!S:!.II l\rtU$f(l ,r,;l~ll\",1' U..-

Filed 07/05/22

Page 163 of 402

'°'•"' rr-..1,.M\4~"1'1 A.,,,._.,~ ,1.'\ll!UJ:i

A'f'f'l'l1Vfll1 lhi! OOnn.t.t:hm1 'l' I W('P!,1111 l'!/;1l t1liP. /o luwll fl :-1,;,v ,,I 1i1111.,, 1rit11(t1ml1m, tlm•
ap;:,l!CA~{tl'I W."1~ 11~1) II;\' ahltlll.\ 1m1l·sno
G0\'1QIO \'\'Ol"k.Ci{\800 S1JP4'H.l(l (~~rn•l1~ri fhJln); \'l'.11 ft,r lhlll tt1forni,llh.lfl

,

GD~lo \'\"Mis.ptU':\) ·SllPflM, G'N·,'~''Ml1' I \lllrf<<tt.-tr1-,nd lhnl '(('IU 110011 n~sl4.l1tiv:t1

I

t1bnul ~hf! in10fmf\lh.,n oo h~1w tho Ju.I J'OfW npp~'1;11ti<111~ 11!1owc1I lo r.ormt.>r,f !r, V?U'

ac.oounl'BM\,-hcfan t'O nf}flmvedil, No W(}:!Jto,;, 111 rto my IJ,;a!il l<i 110Jp•yr:u-1 wn~1
~'OUI' conoom.

R.r.ssa Kengns; 'Jlumt. ~'t:\f,
Google \\'~paN Su!IDM, (;amld~lOi Mriy I ~.110w lh(l dovh:ifl lhrll you·l!fl'I us0,J?
Raiiu;.a lfo,1'9ne. I am cmronlly 04ft1 h1ph.~p.

j

R.~lsl'i.1 Kooann. LOOO>,\""l lnptt>p

I

Googl(> \,\\)f}.sp.1co Support. G1m1ldino: Th,mk yov, Haisr,ri,
~~ \\iOO,.o:;p.,co Suppc,rl, Gumltlinu: AUow mt! to C11oc:k thlll fer you,

Googlf! Worl;space Suppor1. Gurofdina;· Ploase.bear wH.h mo hore.
Goo9lc Wod~·Sup:,0:rt.. Goraldine:• Ths.nk. yeti for palfenlly wni~ng. Raissa:

Raiss:i,Kengrio.:·"l:'es.

GclOQle Workspace ~upport, Gera1.d_!n,~: Regarding to this·<:0ncem, the.only wa~ we
can cnedc ttios-e 3r~
party
services
thnl was access by. your aceounl is by goin'g
10
•.
.
•
I
the Mmin conSOle :,- S&ClSril)1 > API controls.

,

Google wcm:space soppon, ·Geraldine: 1"hfs wili sho.W u1n11f lhe appTications w~Ch

incluo.as your G;oogle Servk:e·s anif3rd'party <1PP!!ciiUon sorviC.es.
•Go-ogle Worf-~paca S1;1pport, Gereldirie:-As".of tho,momanl, we c-.:in'I detEirmlno '

wheo w.w the:3-rd party allow CO lq conn&cn? you(bcco~11l. It only shom:undcf
APl•control thafthere's a .t.orvlci! lhafwas,reC'Cnlly access by your accounl-whl"ch Is
• .

•

.

I

not,G00gfe verified. Based on tt10·se11ings.you have, I confirmed that you sel toI

"Tru1:,llntemal. •dci~aln•owned:tiPPB~. Whicl1 ls: .allowod lho.Googlo workspa~

!
1

•accountto ~se to l9sln on an~ Srd·p.irfy oppllca.Uon:

Googlo Workspsco Support, G~ralttlne: Whan·you ttc~uss .i s&rvice or u 3nJ nar~y
appllcalion this will'lrig9ar on p,ompl ma:1sago lhol \l1ls s11rvice'wll1 bo acce!lsln,g
oome d"ata lo your a,cco\Jnl ond if wt:1.ollow1td or ncc(lpl it.this wltl show up ln::nrt your
I
AP/ llsl conlrol and [( you click tho :1fi1,Uco1!on. l1 will show up tho roquosto.t

'
'

so~!ccs. Ttils can Ce·found iMhe ~~mih conso1o under Sccuriw > API conbuls'"
Manage·lhtrd pariy.app octo:ss.

Google,Workspocq Supporl, Ouraldbto:-For relu,once, h&o'i; lho link
~ltps:I/SiJpP.Prlgoogle,comlafanswera2ii1227

~Stssa Ken goo: 'that opp was nol "lnlonml or tfo,iu:i[n-OWl"lqd".
•

•

',

,

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•..

•

;
I

Rnlssa Kengne: I.am lrylng,to aay.tha\ 1,chd·11t1I nllow tho npp lo:eonoocl to my ,

comp111or,
Ralssa KEingn9: vVilal inf6rmaUQn can you J1ro.11ida aboul lhut upp'l Pl(!.lSo noto lhal

the em.ill associated_ with tho BP.P was msgl~buJcn1ocrsppe@omaiI.com.
1&~1,u'01~l,2763.~ri~•ull5pwllltMI-Vlnw~11~8~~43Joll&lmp~o-nc,3A1~.,,

427.

213

Plaintiff claims that BDO USA, LLP had not fllly removed the Intune

application from ?laintiffs personal cell phone she utilized

163 of407

rJr work as Plaintiff had


Case 1:22-cv-02237-SEG

Document 5-1

Filed 07/05/22

Page 164 of 402

i

"'l~s<ed • ili<, '"''"'' of fuo •~b. Pfa<oUffooo~;,d lT

,lrt•
I

BDO USA, I.LP

to ask them to remove the software several times, including o~ November 21 ", 2021.

.

I

BDO USA, LLP was still able to access infonnation on Plaint\ffs cell phone and read
her data afterwards.

,;": ,. ·;.~·. ; /~{ 'i;•;t

•:,:.,

/J.'F~'."~";J}tJ,~\'

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.,,~l \'\j/,<l

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:l,'_·:\;/t?·.::r
/

428.

I

Plaintiffs noted that the following neighbors 1had a remote desktop

connection on her personal laptop:
(I)

Jamie Johnson, living in unit 2009 at 1280 West Peachtree ST

NW Atlanta, GA 30309.
'

(2)

i

Silvia Calloway, living in unit 2209 at 1280 West Peachtree ST
I

I

NW Atlanta, GA 30309.
(3)

I
I

.

Sirocus Barnes, living in unit 2010 at 1280 West Peachtree ST

i

NW Atlanta, GA 30309.
Bribery Attempt
164 of407


Case 1:22-cv-02237-SEG

429.

Document 5-1

Filed 07/05/22

Page 165 of 402

Plaintiff claims that the high increase in salary was an attempt at a bribe.

When Defendant Anthony Reh, Assurance Partner in the BOO USA, LLP Atlanta office,
met with Plaintiff Raissa Djuissi Kengne to discuss her performance evaluation, and
announced her pay increase, Defendant Anthony Reh stated "you should take it".

'I
'.

430.

Plaintiff advised Defendant Finch McCranie that she had received a pay

increase of approximately 12% and that Plaintiff was up for promotion. Defendant
Michael Sullivan stated "well, that is a good thing".
The Plaintifrs Contract With Finch Mccranie

431.

Defendant Finch McCranie is a Georgia Limited Liability Partnership

with a business address located at 225 Peachtree St NE #1700, Atlanta, GA 30303.
432.

Plaintiff Raissa Djuissi Kengne signed the engagement letter with

Defendant Finch Mccranie in June of 2021. A few months later Finch McCranie
resigned as the attorney firm on the Plaintiff's case.

165 of 407


Case 1:22-cv-02237-SEG

Document 5-1

A 11111

Filed 07/05/22

Page 166 of 402

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rkc11y.ncl@sm:ill.i:,,111
lk:

SEC Whis1h:bl11wcrChiims: ODO US,\, 1.1,1*, and rdntL·J pl.'N"ln.<.:Jn1i1i,:~
r·nDO"l

0.:-.1r Ms. K,·ngnt<:
J :nn pl.:-ascd 10 conlirm lh;'/,l I'inch McCrnnk, 1.1.r {"1\110,m:y!i'"l will rcprc-~i.'Ul you
(~yuu.. or "Clicn\..) in 1!1c SHC Whisllcblowcr l'r6gr.im in pre~i:nting the aho\'c•Jci:eriheJ d.1i111i:.
:in!l will r,r.o\•idc employment a1h-kc..t,h1kJ lo the SEC Whisllcl•!ow,:r cfa1ms. Our linn ,viii l~
plca1cd 10 rcprcscnL Clicm on 1hc i.enns siateJ bdolV.
Auorncy:i will n:prL".SL'llt .Clienl In lhc m:iUi:rs rlc.mib.id ub,wc. t)nr r.::11r~-:-tn1.1cio11 \lf
Cli~11.will b..:Jimilcd 10 cv11h1~tin1,1 om! $1lli111iui11~ claims On Clic11l's bchnlf nrulct 1hc SEC
Whi!lllcblowcr rrC1gr11m pt1r.-unnl-to-Scc1ion
01' 1hc Dulli.J-F1~1.u\: Wnll Su-:{"t Rcfoi:sn 1111d •
Consumer rroictlion Ai.I (lhc ''Di;idd•l:rtmk Ad'), .iml toJ p1u,·ilhng cm,,1~1>'111,:n: 1\(J\-1.:,: NbllnJ:l
to tllr: issues •rni~cd in the SEC Whisllchlnwcr ,;:1nim~. We will :1\~1, :11.lvisc )',.-,u in el)1111.:e1ion
with an>" t'omuwniL·mion~ wi111 th,: Public C.i11111:my Aauunlin~ Ow1s-i2h1 Ol~tcl.d'C:\OU\
n;:lu!iug 1u 1hi.: issues r.iiscd i11 Sl:C Whhtlcbluwcrdaim~. ,\11y Dlher ,•!1:islhig ur futme 111:ittcrs in
which we may be 11ski.:d tu n:prc$,ml Cli,:nt will be 1cll•-.:1ccl Uy ~crnnu,., k111:n. llfo:nt:i~.:111.:111.

9'n

By cmcrint hm,1 this ri!ph::scn1.itiu1111i1·eerni.:111. C1km agrcl.'5 ICI rmwide Ill 1\ltt•fll\!)"S 1\11
infoml:ltion f}Crtuinini; to ml)' of1hc:::.:: claim~ through their 1in,1t c~•s.\llUL11111 with 1l1i.: Sf.(', an1I
1:1u1horh.i:., /1.uorncy~ 10 provlJ,:; t,) ;md lni:iw fo1m 111" s1:c ail iul'u1m;11h•n r,:rulning Id /'In)' of
lhcsc ch1im:. 1lirou~h tl,dr li11al ,csolulion with th\! SEC.
Wnltct Jo~pin u11J I will be 1h1.1 :utorncys primaril)· r,:~pm1,ilih· 11.11 rq1r~•s1~01iug Clil:ut in
dealings wi1h 1111: SliC' Oftice 1)f the Whi~tleblower nn!I in rur~uin~ Cli,•ut's cl;1i111~ i11 lhL' :;.cc
Whi:.1lcblowcr Pn.,i;mm. 01hc1 !awy,:r,. ;111111r J1rm 111,1y 11·11tk Ofl 1l1i!. m,mc1 tim11 1i111~ LU lime.

433.

The Plaintiff claims that her then attorneys Finch and McCranie disclosed

the content of their conversation to BDO USA, LLP and did not disclose a conflict of
interest they had with any of the Defendants.
434.

Plaintiff uploaded several documents she had, in Defendant's Finch

McCranie's data room per their request. Defendant's Finch McCranie took several
months to review the evidence provided by the client and asked many questions about
BDO USA, LLP, the clients Plaintiff was working on, and the P,laintiffs family.

166 of 407


Case 1:22-cv-02237-SEG

435.

Document 5-1

Filed 07/05/22

Page 167 of 402

The Plaintiff was at a meeting at Defendant's Finch McCranie's offices

located at 225 Peachtree St NE II 1700, Atlanta, GA 30303 for many hours when her
home was broken into on June 29'\ 2021.
436.

During the meeting on June 29'\ 2021 at Defendant Finch McCranie, an

accountant was brought in to look at the evidence provided by Plaintiff. The accountant
asked the Plaintiff whether she believed that Defendant Wesley Freeman was drugged
and that was why he could not deliver on the engagements. Plaintiff responded by asking
if "Defendant Wesley Freeman had been drugged for the past five (5) years" while
overseeing the public company's engagements.
437.

Plaintiff claims that the question asked by Defendant Finch McCranie's

accountant is the same one Defendant Scott Meier, the Southeast IS Audit Partner at
BOO USA, LLP had asked Plaintiff during their face-to-face meeting at the

"Establishment" restaurant in Midtown Atlanta in early 2021.
438.

Plaintiff advised Defendant Finch McCranie that she had received a pay

increase of approximately 12%. Defendant Michael Sullivan stated "well, that is a good
thing".
439.

While leaving the meeting, Defendant Finch McCranie's accountant

stated to the Plaintiff "Nobody is safe".
440.

Plaintiff had several phone calls thereafter with Finch Mccranie. During

one of these calls, Defendant Michael Sullivan explained that th,ey did not have enough
evidence to pursue the case. Plaintiff notes that it took Defendant Finch McCranie more
;
'
I

than 6 months to determine whether they had enough evidence for the whistleblower
'
case. Upon infonning the Plaintiff on the phone that Defendan~ Finch McCranie could

'
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no longer represent her, Defendant Michael Sullivan asked if, laintiff wanted to drop
the case. Plaintiff responded "No". Plaintiff noted that there was a long pause on the
phone. After a few minutes, there was a few laughs on the ' all. Defendant Michael

1

Sullivan then told the Plaintiff that his firm would send her an email to withdraw from
the case.
441.

Plaintiff claims that after the phone call with Defendant Finch Mccranie,

the retaliation practices and attacks she faced, both at work and in her personal life, had
increased.
442.

When Finch McCranie resigned from representing the Plaintiff, Plaintiff

attempted to hire another attorney.
443.

Not finding any attorney in Georgia, Plaintiff flew to Washington, DC

several times to meet with attorneys as evidenced by the flight tickets.

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Case 1:22-cv-02237-SEG

Document 5-1

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Page 169 of 402

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Plaintiff also met with Attorney Richard Renner in Washington, DC who

explained he could not take the case and was ve1y familiar with· Michael Sullivan.
Rlch.ird Renner
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169 of 407

C


Case 1:22-cv-02237-SEG

445,

Document 5-1

Filed 07/05/22

Page 170 of 402

When Plaintiff was in Washington, DC, Plaintiff had parked her car at

the airport. Upon her return, Plaintiff had noted that the car had been moved. A double
of the Plaintiffs car key was located in the safe at Plaintiffs home that was broken into.
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to her 1vpenil~r fo meet mE' (n the pdrk!ng lot. lh,:, ~'\lpervh-or drove me aroumJ thll p.ul(lng: howe•cl,
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114y, Ai:~ln, my car had been movr.d,
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Jatluon·fl.i.rtsflel~ Nrpurt on 1lie P~tcS li~tr.d Jbovo. If \fOU oll!' not tile rl~ht deo1u1m1nt to le.;,\,, ln10 the
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446.

Because Plaintiff was unable to find legal representation, she decided to

represent herself in this lawsuit as a prose party.

Defendant Wesley Freeman's View on Audit and Linkedln Account
447.

Defendant Wesley Freeman was responsible for overseeing all the IT

audits, for both public and private clients, m support of the opinion on the financial

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statements that are the subject matter of the whistleblowing p(otected activity and the
'

primary reason Plaintiff was retaliated against.
448.

Defendant Wesley Freeman exhibited a lack ~f independence, ethics,

integrity, and a tendency to misrepresent the facts or outright Ile by hiding IT findings
that were assessed at a level of significant deficiencies or material weaknesses from
both, the core BDO Assurance team and the client's management, to hide the poor
quality of audits that he performed and by trying to shift the narrative by telling his
supervisors and colleagues, including upper management at BDO, that Plaintiff was
doing way more than necessary on all the engagements. Hereby depriving and impacting
for two (2) years, Plaintiff's opportunity for promotion, gro»ith, higher salary, and
higher bonuses.
449.

Defendant Wesley Freeman wrote in the Plaintiffs annual performance

review the following
"Some feedback on areas to help her grow as she progresses into the next
level and works toward that Senior Manager role would be to work on
our client "bed side manner". She is one of those auditors clients either
love her or not, but I think that especially on the private companies if she
could change up her communications style to fit the client's it will make
her work life so much easier. !fl can give an exa111ple of this, it would be
the way she works with the private clients .and her expectations there.
i

( ... ] That usually seem to be where the issue is.1 [ ... ] I have received a

I
few calls that felt the expectations were too higl), and while supporting
!

Raissa, I could that for a $40k audit, they may haye a point".
171 of407


Case 1:22-cv-02237-SEG

450.

Document 5-1

Filed 07/05/22

Page 172 of 402

The annual performance review is read by Deferidant Wesley Freeman's

supervisor, including people at BOO who approve promotions and other incentives.

451.

Defendant Wesley Freeman in his review of the Plaintiffs performance

is referring to private clients that are part of the subject matter of the whistleblower case.
452,

Plaintiff claims that IT audits performed on several private clients in the

BOO USA, LLP Atlanta office can be factually demonstrated by comparing the results
of the work performed by Defendant Wesley Freeman and his prior team (who have all
resigned except for one associate who chose to transfer to a different department) to the
results of the work performed by Plaintiff Raissa Djuissi Kengne when she started at
BOO USA, LLP Atlanta office.
453.

Defendant Wesley Freeman's statement to Plaintiff in her Annual

Performance reyiew related to looking al the revenue generated by BOO on private

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',

I'

clients as a mean of"customizing" the audits of private clients is in direct contradiction
!

with the AICPA standards. The AICPA is committed to a prb1ate company financial
reporting constituency and therefore, the auditors must follow the AICPA standards
when auditing private companies.
454.

The AICPA's Clarified Statements on Auditing Standards ("AU-C")

Section 330 titled "Performing Audit Procedures in Response to Assessed Risks and
Evaluating the Audit Evidence Obtained" addresses the auditor's responsibility to design
and implement responses to the risks of material misstatement. identified and assessed
by the auditor in accordance with section 315, titled "Understapding the Entity and Its
Environment and Assessing the Risks of Material Misstatement", and to evaluate the
audit evidence obtained in an audit of financial statements.
455.

A!CPA's AU-C Section 330 states that "the objective of the auditor is

to obtain sufficient appropriate audit evidence regarding: the assessed risks of
material misstatement through designing and implementing.appropriate responses
to those risks."

456.

AJCPA 's AU-C Section 330 paragraph .A 76 states that the auqitor's

professional judgment about what constitutes sufficient appropriate audit evidence is
influenced by such factors as the:

(I)

significance of the potential misstatement in the relevant assertion

and the likelihood of its having a material effect, individi,rnlly or aggregated with
'
other potential misstatements, on the financial statements (see section 450,
Evaluation of Misstatements Identified During the Audi[).

173 of407


Case 1:22-cv-02237-SEG

(2)

Document 5-1

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effectiveness of management's responses and controls to address

the risks.
(3)

experience gained during previous audits with respect to sim'ilar

potential misstatements.
(4)

results of audit procedures performed, including whether such

audit procedures identified specific instances of fraud or error.
(5)

source and reliability of the available inf9rmation.

(6)

persuasiveness of the audit evidence.

(7)

understanding of the entity and its environment, including its

internal control.
457.

Plaintiff claims that nowhere in the AICPA standards there is a

requirement to forgo further audit procedures when one or more; significant deficiencies
or material weaknesses are identified because of economic factors.
458.

Plaintiff also claims that the evaluation performed by Defendant Wesley

Freeman was biased for all the reasons listed herein, including the fact that Plaintiff
started the best practice of having "kick-off' meetings with clients unless the clients
refused to do so due to the clients' prior experience with the audit process. A kick-off
meeting in audit is the first meeting between the audit team and1 the client; there can be
a separate introductory meeting prior to the kick-off meeting, but the kick-off meeting
provides an opportunity to prepare the client that will be assisting with the audit process,
allowing for a timely and efficient audit. The kick-off meeting should not happen

'

I

without the auditor having a general understanding of the cl\ent if it is a recurring
I

174 of407


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engagement. That understanding can be obtained during on~ or more pre-planning
meeting(s). The kick-off meeting can also provide managemenv an opportunity to:

(!)

define the type of audit that is being performed,

(2)

explain the scope of the audit, the timing of the audit, the audit

steps, the relevant controls to be tested, the prior year findings and remediation
status, confirm the name of the relevant control areas' o:,vners,
(3)

determine whether there were any changes in the clients'

management and controls,
(4)

discuss the content of the PBC list to be provided and obtain

client's availability to schedule additional meeting for both clarification and
conduct the audit,
(5)

any other relevant topics specific to the client's industry and

envirot\ment.
459.

Defendant Wesley Freeman was not clear in his review about whether or

not he was referring to a pre-planning meeting or a kick-offmeet-ing. In either case, the
Plaintiff performed pre-planning and kick-off meetings internally with the core audit
team and externally with the client on all Plaintiffs engagemen.ts as allowed by the
circumstances.
460.

Plaintiff claims that Defendant Wesley Freeman's review is an indicator

of the type of comments he has made to BOO USA, LLP's upper management in order
'
'
to hide his fraudul'ent acts and negatively impact Plaintiffs carepr.

'
I

461.

Defendant Wesley Freeman has shown a lack :of ethics and integrity
I

' regulations in other
towards applying the SEC, PCAOB, or AICPA standards and
175 of407


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instances. Defendant Wesley Freeman had an audit in 2020 th.at thoroughly failed the
'

PCAOB inspection and had to spend approximately the budget ~f the initial audit in the
remediation process, Defendant Wesley Freeman then stated ,to the Plaintiff that the
PCAOB 's comments were unnecessary and he did not know why he had to perform

'
testing over high-risk control areas he knew would not give rise to significant
deficiencies or material weakness.
462.

Plaintiff claims that it is nearly impossible to• know that a high-risk

control area does not have a significant deficiency or a material ~eakness if the relevant
control is not tested.
463.

Plaintiff claims that Defendant Wesley Freeman has advocated for the

clients and lacks independence when overseeing audits of both private and public
engagements,
464.

AICPA's AU Section 220 titled "Independence" paragraph 01 states that

"the auditor must maintain independence in mental attitude in all matters relating to the

audit."
Resignation

465.

Plaintiff resigned from her position at BDO USA, LLP on November

18'h, 2021 because she feared for her life and her family's life. lciowever, the retaliation
and persecution she faced in her personal and professional life 4id not stop.
466,

Plaintiff claims that Defendant Wesley Freeman had stated, in a now
l

deleted tweet posted after her resignation, that the Partners at 13D0 USA, LLP did the

'

i

right choice by standing with him,

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I

The 1280 West Governing Documents -Required Hearing With The Board
Before Lawsuit
467.

The Bylaws of 1280 West Condominium Association, Inc. ("1280 West

Bylaws") stipulates that no homeowners can file a lawsuit against the 1280 West
Association and the Board Members without attending a hearing with the Board of
Directors.
(b)
Dispute Resolution Prior to filing a !OW.Suit against the Association, the Doard. or any officer,
director, or property manager of the Association, an Owner or Occupant must request and altend a hearing with 1hi::
Doard of Directors. Any such request shall be in writing and shall be personally dell veretl to uny member or lfil!
Board of D1rec1ors or the propeny manager, if any. of the Association. The Owni::r or Occupunl shalt in such
request and at the hearing, mal.:e a good faith efforc to explain the grievance to the Do11rd and resolve the dispute in
an amicable fashion, and shall give the Boani a reasonable opponunity to address the Owner or Occupant's
grievance before filing suit. Upon receiYing a request for o hearing, the Board shall give notice of the date. time
and place of the hearing to. the person requesting the heiirlng. The Bo11rd shall schedule this hearing for a da:tc nol
less than seven (7).or more than twen~-onc (21) days from the date of receipt of lh~ rcquCSI.

468.

Plaintiff has already requested and obtained a hearing with the 1280 West

Board of Directors in September of 2021 as stipulated in the 1280 West Bylaws and
evidenced on the screenshot below.
469.

Plaintiff can legally sue the defendants listed as part of Group 4.

From: Reissa Ken~ne <rf.~nurn,1@g1t1e1t.to111>
Sant:WOdnesday, .Soplt:mbe1 1, 2021 6:05 t->M

To: Michael ShlnntHS (fll6hm11e1~@1260we~lhoa.com;,.
Subject: llfeg~I Snuy in My Unit_ 'Board Mettling A"'quest

177 of407


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I Mv<l rxiv~t.!Cd !,:, ~IJI<. :ll fll-..• ("a/pftl,1 fu«1190 am!)ou l1JJW) 1dwi~d.
Picasl'l r,o«r, tit.it ~nl' d~lctiim oJ ra111e<., ro,otll,Jt.l (o-,i:lC11t.1.1) oi;inGo my Ull~llll om.1il \'t/D r,o ccnc1,uw ~-d-i~ructH:11• 01

evid11t1.:.i.

Wed. Sep 1, '2021 .Jl 6:15 p,\J

R.iils~a Kengnc ,;rl(engn1i1@tlin.::,~.oo<n>

To: Mien.111tl SNnners cmst1Jnner,@·12a&na~1h«.1.com)
Mfdl~I,

C!i/1 !hi;, iji;,:m.l mee1 v,ith mo tefnro 11,;, ,1.-1111' nw propgs«J vat~ i\ a w1!ek ;1wa)' Md ii;,, rn:,- ialN)' .i1 ua~i;,

'R;i,~,;i.
;Q~jo,I~

Wed. Sap'!, 2021 al i;·:24 f'M

Mlc/1001 Stilnr1uri; "-rruhlnllt'rl@11lt0w,1~11,oa.~o•n>

Tu: Rai~1t1 l'C(!r,91>e .:1~.eng11,n@IJ111;1t!.torir~

·111 uoc d lho)I e.i11 meol wim you 1)~, uvur.inu vb zoom. fll wiid ~0-11 u
timi, ai 1:30pm. WQi,,W Iba! wo:,1~ f0t yOU iflhu !lo,mf e::io ~nf,tm7

1~,._ it \ho So;m.l ill ;'lv.::,ilabl<l'llOO,w1fl1 Se! lh<l

Withholding and Reading Mail
470.

The Defendants listed as ·part of Group 4 have withheld mail from the,

Plaintiff including mail from the Georgia Department of Driver Services and the

178 of407


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Department of State. The mail withheld from Plaintiff included Plaintiffs Georgia
Driver License, Georgia Identification Card, and United States passport.
471.

Plaintiff has also been delayed for months from responding to her banks

and other public services letters becaus_e the letters were withheld.
472.

The Defendants in Group 4 have access to or have significant influence

over the people with access to the back of the mailbox where the post office would
deliver the mail.
473.

Plaintiff has been obligated to open a mailbox at a USPS location.
Impact on Plaintiff

474.

Plaintiff reported a violation of SEC regulations, PCAOB standards, the

Antitrust law, and a circumvention of the law prohibiting employers from asking about
an applicant's pay history in the state of Georgia. The misconduct happened at BDO
USA, LLP. Plaintiff was retaliated against. Her home was broken into, her life and her
family's lives were threatened, and her computers and phones were hacked.
475.

The unlawful, illegal, criminal, and horrific actions perpetrated by the

Defendants were to intentionally cause undue financial hardship and emotional distress
to the Plaintiff and to prevent Plaintiff from reporting the fraud as a Whistleblower.
476.

Plaintiff was blacklisted from relevant jobs and has had no income

($0.00) for the entire year 2022.
477.

Plaintiff was prevented from filing for unemployment claims.

478.

Plaintiff was prevented from having access to public resources such as

the Georgia Homeowner Assistance Fund or the Georgia Supplemental Nutrition
Assistance Program ("SNAP").
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Case 1:22-cv-02237-SEG

479.

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Page 180 of 402

Defendants have also made it impossible for Plaintiff to obtain health,

'

dental, and vision insurance through the Health Insurance Marketplace.
480.

Defendants have made it hard for Plaintiff to find similar job

opportunities by not only blacklisting the Plaintiff, but by providing negative job
references. .
481.

Defendants have engaged in a mental and financial warfare against the

Plaintiffin the hope Plaintiff would not report the fraud and their criminal activities.
482.

Plaintiff has decided to provide a public service to the community, the

profession, and the United States by reporting illegal, unlawful, criminal, and horrific
actions perpetrated by the Defendants.

IV.
CAUSES OF ACTION AND CLAIMS FOR RELIEF
COUNT ONE:
Violation of the Dodd-Frank Wall Street Reform and Consumer Protection Act

(Against All Defendants)
483.

The Plaintiff .re alleges and incorporates by reference each and every
0

paragraph of this Complaint and the facts as if set forth here in full for all purposes.
484.

A violation of the Dodd-Frank Wall Street Reform and Consumer

Protection Act ("Dodd-Frank") occurs when employers retaliate against whistleblowers
who, inter alia, "mak[e] disclosures that are required or protected under the Sarbanes-

,

Oxley Act of 2002 (15 U.S.C. 7201 et seq.) ... and any other ;law, rule, or regulation
subject to the jurisdiction of the" SEC. See I 5 U.S.C. 78u-6(h)( l )(A)(iii).

180 of407


Case 1:22-cv-02237-SEG

485.

Document 5-1

Filed 07/05/22

This ger1erally. means that e1i1ployers may

l,

Page 181 of 402

c:!ischarge, demote,

suspend, harass, or in any way discriminate against an employee in the terms and
conditions of employment who has reported conduct to the Commission that the
employee reasonably believed violated the federal securities lay.is.
486.

Under Dodd-Frank, which applies to both public and privately held

companies, an employer cannot retaliate against an employee for disclosing any
information that is protected or required under SOX.
487.

As described more in this · Complaint, the ,Defendants, by force,

intimidation, or threat, agreed and conspired among themselves and with others as well
as took separate action to create a hostile work environment, a toxic climate at work,
and unsafe work conditions for the Plaintiff in.orderto stop her from reporting the fraud.
488.

As described more in this Complaint, the Defendants, by force,

intimidation, or threat, '\greed and conspired among themselves- and with others as well
as took separate action to reprimand Plaintiffwithout just cause.
489.

As described more in this Complaint, the Defendants, by force,

intimidation, or threat, agreed and conspired among ihemselves·and with others as well
as took separate action 'to harass the Plaintiff in ord~r to stop her from reporting the
fraud.
490.

As descdbed more in this Complaint, the Defendants, by force,

intimidation, o_r threat, agreed and conspired among themselves and with others as well
as took separate action to deny the Plaintiff a promotion, advar,cement, and salary and
bonuses associated with a promotion in order to prevent the Plai'ntifffrom reporting the
fraud.
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491.

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As described more in this Complaint, the Defendants, by force,

intimidation, or threat, agreed and conspired among themselves and with others as well
as took separate action to alter the employee's responsibilities and duties in order to
prevent the Plafntiff from reporting the fraud,
492.

As described more in this Complaint, the '.Defendants, by force,

intimidation, or threat, agreed and conspired among themselves and with others as well
as took separate ·action to break into Plaintiffs home in order to prevent the Plaintiff
from reporting the fraud.
493.

As described more m this Complaint, the Defendants, by force,

intimidation, or threat, agreed and conspired among themselves and with others as well
as took separate action to hack into Plaintiff's personal computer and phones in order to
prevent th·e Plaintiff from reporting the fraud.
494.

As described more in this Complaint, the Defendants, by force,

intimidation, or threat, agreed and conspired among themselves and with others, as well
as took separate action, to retaliate and persecute Plaintiff at: work and at home for
engaging in a protected activity.
495.

As described more in this Complaint, the Defendants, by force,

intimidation, or threat, agreed and conspired among themselves and with others, as well
as took separate action, to retaliate and persecute Plaintiff at work and at home in order
to force Plaintiff to resign from her position.

496.

The parties in this case can be divided into four (4:) main groups, together

referred to as the "Defendants".

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Group l - Plaintiff: is comprised of Raissa Djuissi Kengne, t e Plaintiff, and former
employee ofBDO USA, LLP. The Plaintiff worked for BOO USA, LLP in the capacity
of Experienced IT Audit Manager.
Group 2 - Defendant: is comprised of BDO USA, LLP, the:public accounting firm
where the Plaintiff was formerly employed, as well as Partners and members of
management at BDO USA, LLP including Scott Meier, Wesley Freeman, Paul Davison,
Jason Cuda, Justin Wilkes,Anthony Reh, Peter Poppo, Mark Davenport, Johnson Wong,
Interface, Atlanticus, Kas Naderi, BioHorizons, and NMS. Group 2 also includes Justfo
Mungal, a homeowner who lives directly across the Plaintiffs unit at the 1_280 West
Condominium in Atlanta, GA who admittedly stated that he worked for BOO USA,
LLP.
Group 3 - Defendant: is comprised of the attorney's firms and,its representatives who
were previously retained by Plaintiff for representation in the whistleblower case. The
attorney's firm was Finch Mccranie and its representatives were Michael Sullivan and
Walter Jospin.
Group 4 - Defendant: is comprised of the 1280 West Condominium and its Board of
Directors as well as Beacon Management Services, LLC and its agents. Beacon
Management Services, LLC has served as the management company for the 1280 West
Condominium Association where the Plaintiff resides for many years.
497.

Plaintiff reported a violation of SEC regulations, PCAOB standards,

AICPA standards, the Antitrust law, and a circumvention of the law prohibiting

I
employers from asking about an applicant's pay history in the, state of Georgia. The
.

I

misconduct happened while working for Defendant BOO USA, LLP.
I

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498.

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Plaintiff noticed that the workpapcrs for both p ivate clients and public

'
'

clients were being rolled forward year after year without actually doing the work. The
public clients included . BlueLinx, Atlanticus, !ZEA, BioHorizons, and Interface.
Interface has recently been under an SEC investigation and an executive employee at
Interface has been suspended. The private clients included Janus, Dustex, FCC!, RSR
Group, ProCare, Vacation Express, and many others.
499.

The issue with the IT audit work performed was (hat several deficiencies

that should have been identified as significant deficiencies or material weaknesses were
actually identified as only control deficiencies. Because they were never communicated
to the financial statements audit team as control d_eficiencies, the financial statements
audit teams never adjusted their audit strategy and therefore, never addressed the risk of
material misstatements due to ineffective IT general controls (ITGCs).
500.

Plaintiff informed the Defendant Wesley Freem~n of the work that was

not perfonned in roughly 75% of the public and private engageipents he oversaw in the
Atlanta office. Defendant Wesley Freeman did not deny it. Instead of fixing the issues
going forward, he kept misreporting the TT findings to hide the significant deficiencies
and/or material weaknesses in the IS Assurance workpapers from both the core
Assurance team and the clients.
50 L

Defendant Wesley Freeman enlisted the assistance of junior associates to

attempt to smear Plaintiff's reputation; thereby preventing_ Plaintiff from being
promoted.
502.

Defendant Wesley Freeman enlisted the assistan~e of junior associates to

attempt to smear Plaintiffs reputation; thereby preventing·' Plaintiff from being
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promoted. These associates enlisted to smear Plaintiffs reputation were part of the group
who delivered such a poor work product.
503.

Plaintiff started being retaliated against at work. Retaliation practices

included, but were not limited to reprimanding Plaintiff in reviews without ground,
harassing Plaintiff, creating a hostile work environment for Plaintiff, making subtle
threats to Plaintiff,·and using intimidation tactics against Plaintiff.
504.

During internal meetings in 2020 and early 2021, Anthony Reh, a Partner

at BOO USA, LLP in the finn's Atlanta office stated that the mid-tier public accounting
firms (primarily BOO and Grant Thornton) and the big 4 (E&Y, Deloitte, KPMG, and
PWC) were going to reach an agreement to stop employees from switching firms and
asking for higher saiary.
505.

Plaintiff was blacklisted from relevant job opportunities by Defendants

from engaging in protected activities.
506.

Plaintiff started being persecuted and retaliated against at home when she

signed the contract with Defendant Finch Mccranie.
507.

Plaintiff's home was broken into at multiple times. Plaintiff lives in a

condominium that has concierge services, which include, but aie not limited to, trained
staff who keep watch over the whole building, visitors screening process, and smart
elevators that require a key card in order to both enter the building and access the
residential areas. Intruders must have had a double of the Plaintiffs key and a building
access card in order to enter the Plaintiff's home.

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508.

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Defendant Finch_ Mccranie breached the attorpey-client privilege by

reporting the attorney-client protected conversations it had with Defendant BOO USA,
'
LLP and failed to disclose to Plaintiff a conflict of interests.
509.

Defendant Finch McCranie utilized the inforrnati_on provided by Plaintiff

and then client to cause her hann and solidify relationship with Defendant BOO USA,
LLP and other members of Group 2.
510.

Defendant 1280 West Condominium Association and 1280 West Board

of Directors and other members in Group 4 facilitated and participated in the illegal
entry and_trespass into the Plaintiff's unit.
511.

Defendant 1280 West Condominium Association and 1280 West Board

of Directors and other members in Group 4 have persecuted Plaintiff at home by
claiming she owed HOA fees and attempting to deny her homeowner's privileges.
512.

Plaintiff's relationship with the 1280 West Condominium Association,

the 1280 West Board of Directors, and other members in Grou~ 4 have been strenuous
in the past. Plaintiff is part ofa class action lawsuit against the 1280 West Condominium
Association, the 1280 West Board of Directors, and other members in Group 4 for
breach of fid,uciary duty, among other counts.
513.

Defendants 1280 West Condominium Association and 1280 West Board

ofDir~ctors and other members in Group 4 have been in contact with Defendant BDO
USA, LLP and other members of Group 2 in order to cause harm to Plaintiff.
514.

Defendant Interface, Inc's headquarters
are located
in 1280 West at 1280
.
'

W Peachtree St NW, Atlanta, GA 30309. Members of lnterfacks management have a
I

relationship with the 1280 West Condominium Association, tfye 1280 West Board of
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Directors, and other members in Group 4. S~vcral Interface's, employees also live at
1280 W Peachtree St NW in the same condominium as Plaintiff.
515.

The clients of BOO USA, LLP, particularly the clients who are

mentioned as part of the subject matter of the whistleblowing case, have threatened and
engaged in retaliatory practices against the Plaintiff.
516.

Kas Naderi, Chieflnformation Officer of Atlanticus, threatened Plaintiff

during a meeting held between Atlanticus and BDO USA, LLP and asked the Plaintiff
if Plaintiff was "now willing to work with Atlanticus" and i;f Plaintiff was the one
"asking for additional evidence to provide to the PCAOB" inspectors.
517.

Plaintiff was late during that call. Scott Meier, BDO IS Assurance

Principal, told Kas Naderi in the call that Plaintiff was in the bathroom. At the time of
the said meeting, Plaintiff was working from home. Plaintiff was; indeed in the bathroom.
Scott Meier had no way of knowing the Plaintiff was indeed in the bathroom unless the
Plaintiff was under surveillance by BDO USA, LLP, its agents,.and/or the Defendants.
5 I 8.

During the same 2021 PCAOB inspection of Atlanticus Holdings

Corporation, Plaintiff was indirectly threatened by Defendant Mark Davenport (Audit
Partner), Defendant Peter Poppo (Audit Partner), and Monica: Burgess (Senior Audit
Manager) who kept using the word "dead" in many meetings held to discuss responses
to the PCAOB questions.
519.

During the 2021, IT audit of BioHorizons, Elbert Jenkins, VP of IT, at

BioHorizons had postponed several meetings with Plaintiff, ;was missing calls, and
I

attempted to blame Plaintiff for the missing calls and meetitjgs in order to provide
':
negative feedback to Plaintiffs supervisor.
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520.

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During the 2021 lT audit of NMS, Edward Burclekin, President of NMS
'

had made a pointed reference to the Family Dollar store as o_ne of their clients. The
Plaintiff was at a Family Dollar store the day before with her mother.
521.

Plaintiff noted that recordings and evidence gathered during that same

meeting in September of 202,l with Edward Burdekin were deleted from her laptop in
an attempt to present her in a bad light. Plaintiffs IT experienc~ allowed her to recover
the data and prevent a possible by performance evaluation comment.
522.

Defendant BOO USA, LLP and other entities and individuals listed in

Group 2 conspired with entities and individuals listed in Group 3 and Group 4 in order
to cause intentional harm to the Plaintiff as retaliation for .reporting the fraud to the
proper authorities.
'

523,

The Defendants, singly and together, retaliated against Plaintiff by failing

to promote Plaintiff, harassing Plaintiff, discriminating against Plaintiff in the terms and
conditions of employment, and broke into Plaintiff's home, for :eporting conduct to the
SEC that the Plaintiff reasonably believed violated the federal s~curities law.
524.

Defendants, singly and together, retaliated against Plaintiff for disclosing

information that is protected or required under SOX and under Dodd-Frank.
COUNT TWO:
Violation of Commission Rule 21F-17(a) of the Dodd-Fran]<. Wall Street Reform

and Consumer Protection Act
(Against All Defendants)
525.

The -Plaintiff re-alleges and incorporates by reference each and every

paragraph of this Complaint and the facts as if set forth here in full for all purposes.
'

I

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526.

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A violation of Rule 21F-17(a) occurs when a "person
takes any action to
I
I

impede an individual from communicating directly with the Commission staff about a
possible securities law violation, including enforcing or threatening to enforce a
confidentiality agreement. .. with respect to such communications."
527.

As described more in this Complaint, the 'Defendants, by force,

intimidation, or threat, agreed and conspired among themselves: and with others as well
as took separate action to create a hostile work environment, a toxic climate at .work,
and unsafe work conditions for the Plaintiff in order to stop her from reporting the fraud.
528.

As described more in this Complaint, the Defendants, by force,

intimidation, or threat, agreed and conspired among themselves: and with others as well
as took separate action to reprimand Plaintiff without just cause.
529.

As described more in this Complaint, the Defendants, by force,

intimidation, or threat, agreed and conspired among themselves, and with others as well
as took separate action to harass the Plaintiff in order to stop her from reporting· the
fraud.
530.

As described more in this Complaint, the Defendants, by force,

intimidation, or threat, agreed and conspired among themselves and with others as well
as took separate action to deny the Plaintiff a promotion, advancement, and salary and
bonuses associated with a promotion in order to prevent the Plaintiff from reporting the
fraud.
531.

As described more in this Complaint, the Defendants, by force,

intimidation, or threat; agreed and conspired among themselves·and with others as well

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I

~

<ook sop~•" ~tio, '" ,<<cr <h, omp<oyoo' s respo,s<bi<i.J ~, do ties ;, onlcr oo
I

prevent the Plaintiff from reporting the fraud.
532.

As described more in this Complaint, the :Defendants, by force,

intimidation, or threat, agreed and conspired among themselves' and with others as well
as took separate action to break into Plaintiffs home in ordeno prevent the Plaintiff
from reporting the fraud.
533.

As described more in this Complaint, the °Defendants, by force,

intimidation, or threat, agreed and conspired among themselves' and with others as well
as took separate action to hack into Plaintiffs personal computer and phones in order to
prevent the Plaintiff from reporting the fraud.
534.

As described more in this Complaint, the Defendants, by force,

intimidation, or threat, agreed and conspired among themselves 'and with others, as well
as took separate action, to retali~te and persecute Plaintiff at work and at home for
engaging in a protected activity.
535.

As described more m this Complaint, the Defendants, by force,

intimidation, or threat, agreed and conspired among themselves and with others, as well
as took separate action, to retaliate and persecute Plaintiff at work and at home in order
to force Plaintiff to resign from her position.
536.

1,'he parties in this case can be divided into four (4) main _groups, together

referred to as the "Defendants".
Group 1 - Plaintiff: is comprised of Raissa Djuissi Kengne, t~e Plaintiff, and former

I
employee of BOO USA, LLP. The Plaintiff worked for BOO USA, LLP in the capacity
of Experienced IT Audit Manager.
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Group 2 - Defendant: is comprised of BDO USA, LLP, the ,public accounting firm
where the Plaintiff was formerly employed, as well as Pa~tners and members of
management at BDO USA, LLP including Scott Meier, Wesley Freeman, Paul Davison,
Jason Cuda, Justin Wilkes, Anthony Reh, Peter Poppo, Mark Dayenport, Johnson Wong,
lntel'face, Atlanticus, Kas Naderi, BioHorizons, and NMS. Group 2 also includes Justin
Mungal, a homeowner who Jives directly across the Plaintiffs unit at the 1280 West
Condominium in Atlanta, GA who admittedly stated that he :.Vorked for BDO USA,
LLP.
Group 3 - Defendant: is comprised of the attorney's firms and its representatives who
were previously retained by Plaintiff for representation in the whistleblower case. The
attorney's firm was Finch McCranie and its representatives were Michael Sullivan and
Walter Jospin.
Group 4 - Defendant: is comprised of the 1280 West Condominium and its Board of
Directors as well as Beacon Management Services, LLC and its agents. Beacon
Management Services, LLC has served as the management company for the 1280 West
Condominium Association where the Plaintiff resides for many years.
537.

Plaintiff reported a violation of SEC regulations, PCAOB standards,

AI CPA standards, the Antitrust· law, and a circumvention of the law prohibiting
employers from asking about an applicant's pay history in the state of Georgia. The
misconduct happened while working for Defendant BDO USA, LLP.
538.

Plaintiff noticed that the workpapers for both private clients and public
!

clients were being rolled forward year after year without actually doing the work. The

!
public clients included BlueLinx, Atlanticus, [ZEA, BioH~rizons, and Interface.
'

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Interface has been suspended. The private clients included Janus, Dustex, FCC!, RSR
Group, ProCare, Vacation Express, and many others,.
'

539.

'

The issue with the IT audit work perfo1med was that several deficiencies

that should have been identified as significant deficiencies or material weaknesses were
actually identified as only control deficiencies. Because they w~re never communicated
to the financial statements audit team as control deficiencies, the financial statements
audit teams never adjusted their audit strategy and therefore, never addressed the risk of
material misstatements due to ineffective IT general controls (ITGCs).
540.

Plaintiff informed the Defendant Wesley Freeman of the work that was

not performed in roughly 75% of the public and private engagements he oversaw in the
Atlanta office. Defendant Wesley Freeman did not deny it. Instead of fixing the issues
going forward, he kept misreporting the IT findings to hide the significant deficiencies
and/or material weaknesses in the IS Assurance workpapers from both the core
Assurance team and the clients.
541.

Defendant Wesley Freeman enlisted the assistance ofjunior associates to

attempt to smear Plaintiffs reputation; thereby preventing Plaintiff from being
promoted.
542.

Defendant Wesley Freeman enlisted the assistance of junior associates to

attempt to smear Plaintiffs reputation; thereby preventing Plaintiff from being
promoted. These associates enlisted to smear my reputation were part of the group who
delivered such a poor work product.

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543.

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Filed 07/05/22

Page 193 of 402

Plaintiff started being retaliated against at wor)<. Retaliation practices

included, but were not limited to reprimanding Plaintiff in reviews without ground,
harassing Plaintiff, creating a hostile work environment for '.Iaintiff, making subtle
'

threats to Plaintiff, and using intimidation tactics against Plainti:ff.
544.

During internal meetings in 2020 and early 2021,:Anthony Reh, a Partner

at BOO USA, LLP in tbe firm's Atlanta office stated that the mid-tier public accounting
firms (primarily BOO and Grant Thornton) and the big 4 (E&Y, Deloitte, KPMG, and
PWC) were going to reach an agreement to stop employees from switching firms and
asking for higher salary.
545.

Plaintiff was blacklisted from relevant job opportunities by Defendants

from engaging in protected activities.
546.

Plaintiff started being persecuted and retaliated against at home when she

signed the contract with Defendant Finch McCranie.
547.

Plaintiff's home was broken into multiple times. Plaintiff lives in a

condominium that has concierge services, which include, but are not limited to, trained
staff who keep watch over the whole building, visitors screening process, and smat1
elevators that require a key card in order to both, enter the building and access the
residential areas. Intruders must have had a double of the Plaintiff's key and a building
access card in order-to enter the Plaintiff's home.
548.

Defendant Finch McCranie breached the· attorµcy-client privilege by

reporting the attorney-client protected conversations it had with Defendant BDO USA,
LLP and failed to disclose to Plaintiff a conflict of interests.

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549.

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Page 194 of 402

Defendant Finch McCranic utilized the information provided by Plaintiff

and then client to cause her harm and solidify relationship with Defendant BDO USA,

LLP and other members of Group 2.
550.

Defendant 1280 West Condominium Association and 1280 West Board

of Directors and other members in Group 4 facilitated and participated in the illegal
entry and trespass into the Plaintiffs unit.
551.

Defendant 1280 West Condominium Association and 1280 West Board

of Directors and other members in Group 4 have persecuted Plaintiff at home by
claiming she owed HOA fees and attempting to deny her homeowner's privileges.
552.

Plaintiffs relationship with the 1280 West Condominium Association,

the 1280 West Board of Directors, and other members in Group 4 have been strenuous
in the past. Plaintiff is part ofa class action lawsuit against the 1280 West Condominium
Association, the 1280 West Board of Directors, and other members in Group 4 for
breach of fiduciary duty, among other counts.
553.

Defendants 1280 West Condominium Association and 1280 West Board

of Directors and other members in Group 4 have been in contact with Defendant BDO
USA, LLP and other members of Group 2 in order to cause hal1)1 to Pfaintiff.
554.

Defendant Interface, Inc's headquarters are localed in 1280 West at 1280

W Peachtree St NW, Atlanta, GA 30309. Members of Interface's management have a
relationship with the 1280 West Condominium Association, the 1280 West Board of
Di~ectors, and other members in Group 4. Several ·Interface's: employees also live at
I

1280 W Peachtree St NW in the same condominium as Plaintiff.

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i
I

555.

The clients of BOO USA, LLP, particularly the clients who are

mentioned as part of the subject matter of the whistleblowing case, have threatened and
engaged in retaliatory practices against the Plaintiff.
556.

Kas Naderi, Chief lnfonnatii:m Officer of Atlanticus, threatened Plaintiff

during a meeting held between Atlanticus and BDO USA, LLP and asked the Plaintiff
if Plaintiff was "now willing to work with Atlanticus" and if Plaintiff was the one
"asking for additional evidence to provide to the PCAOB" inspectors.
557.

Plaintiff was late during that call. Scott Meier, BDO IS Assurance

Principal, told Kas .Naderi in the call that Plaintiff was in the bathroom. At the time of
the said meeting, Plaintiff was working from home. Plaintiff was indeed in the bathroom.
Scott Meier had no way of knowing the Plaintiff was indeed in ,the bathroom unless the
Plaintiff was under surveillance by BDO USA, LLP, its agents,· and/or the Defendants.
558.

During the same 2021 PCAOB inspection of Atlanticus Holdings

Corporation, Plaintiff was indirectly threatened by Mark Davenport (Audit Partner),
Peter Poppo (Audit Partner), and Monica Burgess (Senior Audit Manager) who kept
using the word "dead" in many meetings held to discuss responses to the PCAOB
questions.
559.

During the 2021, IT audit of BioHorizons, Elbert Jenkins, VP of IT, at

BioHorizons had postponed s~veral meetings with Plaintiff, was missing calls, and
attempted to blame Plaintiff for the missing calls and meetings in order to provide
negative feedback to Plaintiffs supervisor.

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I

560.

During the 2021 IT audit of NMS, Edward Burciekin, President of NMS

had made a pointed reference to the Family Dollar store as one of their clients. The
Plaintiff was at a Family Dollar store the day before with her mother.
56 I.

Plaintiff notecl that recordings and evidence gathered during that same

meeting in September of 2021 with Edward Burdekin were deleted from her laptop in
an attempt to place her in a bad light. Plaintiffs IT experiencq allowed her to recover
the data and prevent a possible by performance evaluation comment.
562.

Defendant.BDO USA, LLP and other entities and individuals listed in

i
Group 2 conspired with entities and individuals listed in Group 3 and Group 4 in order
to cause intentional harm to the Plaintiff as retaliation for reporting the fraud to the
proper authorities.
563.

The Defendants, singly and together, retaliated against Plaintiff by failing

to promote Plaintiff, harassing Plaintiff, discriminating against Plaintiff in the terms and
conditions of employment, broke into Plaintiffs home, for reporting conduct to the SEC
that the Plaintiff reasonably believed violated the federal securities law. Thereby, by
Defendants' actions, impeding Plaintiff from communicating directly with the SEC staff
about a possible securities law violation.
564.

Defendants, singly and together, retaliated against Plaintiff for disclosing

information that is protected or required under SOX and under Dodd-Frank.

COUNT THREE:
Violation of the Sarbanes Oxley Act ("SOX?') Act

18 U.S.C. §1514A
(Against All Defendants)
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565.

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The Plaintiff re-alleges and incorporates by reference each and every

paragraph of this Complaint and the facts as if set forth here in full for all purposes.
566.

A violation of 18 U.S.C. § 1514A occurs when a company with a class of

securities registered under section 12 of the Securities Exchange Act of 1934 (15 U.S.C.
781), or that is required to file reports under section 15(d) of the Securities Exchange Act

of 1934 (15 U.S.C. 78o(d)) including any subsidiary or affiliate whose financial
information is included in the consolidated financial statements of such company, or
nationally recognized statistical rating organization (as defined in section 3(a) of the
Securities Exchange Act of 1934 ( 15 lJ .S.C. 78c), or any officer, employee, contractor,
subcontractor, or agent of such company or nationally recognized statistical rating
organization, discharge, demote, suspend, threaten, harass, or in any other manner
discriminate against an employee in the terms and conditions of employment because of
any lawful act done by the employee-(])

to provide information, cause information to-be provided, or

otherwise assist in an investigation regarding any conduct which the employee
re~sonably believes constitutes a violation of section 1341, 1343, 1344, or 1348,
any rule or regulation of the Securities and Exchange Commission, or any
provision of Federal law relating to fraud against shareholders, when the
information or assistance is provided to or the investigation is conducted by-. a.

a Federal regulatory or law enforcement agency;

b.

any Member of Congress or any committee of Congress;

or

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c.

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a person with supervisory authoriiy over the employee (or

such other person working for the employer who has

the

authority to investigate, discover, or tenninate
misconduct); or
(2)

to file, cause to be filed, testify, participate in, or otherwise assist

in a proceeding filed or about to be filed (with any knowledge of the employer)
relating to an alleged violation of section 1341, I 343, 1344, or I 348, any rule or
regulation of the Securities and Exchange Commission, or any provision of
Federal law relating to fraud against shareholders.
567.

As described more in this Complaint, the Defendants, by force,

intimidation, or threat, agreed and conspired among themselves and with others as well
as took separate action to create a hostile work environment, a toxic climate at work,
and unsafe work conditions for the Plaintiff in order to stop her from reporting the fraud.
568.

As described more in this Complaint, the ,Defendants, by force,

intimidation, or threat, agreed and conspired among themselves· and with others as well
as took separate action to reprimand Plaintiff without just cause.
569.

As described more in this Complaint, the Defendants, by force,

intimidation, or threat, agreed and conspired among thcmselves,and with others as well
I

as took separate action to harass the Plaintiff in order to stop her from reporting the
fraud.
570.

As described more in this Complaint, the Defendants, by force,
.

I
I

intimidation, or threat, agreed and conspired among thcmselves;and with others as well
as took separate ,action to deny the Plaintiff a promotion, advancement, and salary and
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bonuses associated with a promotion in order to prevent the Plaintiff from reporting the
fraud.
571.

As described more in this Complaint, the Defendants, by force,

intimidation, or threat, agreed and conspired among themselves and with others as well
as took separate action to alter the employee'·s responsibilities and duties in order to
prevent the Plaintiff from reporting the fraud.
572.

As described more in this Complaint, the :Defendants, by force,

intimidation, or threat, agreed and conspired among themselves and with others as well
.
'
'
as took separate action to break into Plaintiff's home in order to prevent the Plaintiff
from reporting the fraud.
573.

As described more m this Complaint, the 'Defendants, by force,

intimidation, or threat, agreed and conspired among themselves and with others as well
as took separate action to hack into Plaintiffs personal computer and phones in order to
prevent the Plaintiff from reporting 'the fraud.
574.

As described more in this Complaint, the _Defendants, by force,

intimidation; or threat, agreed and conspired among themselves and with others, as well
as took separate action, to retaliate and persecute Plaintiff at, work and at home for
engaging in a protected activity.
575.

As described more m this Complaint, the Defendants, by force,

intimidation, or threat, agreed and conspired among themselves ,and with others, as well
as took separate action, to retaliate and persecute Plaintiff at work and at home in order

I
to force Plaintiff to resign from her position.

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I

I

576.

I

The parties in this case can be divided into four (4) main groups, together

referred to as the "Defendants".
Group l - Plaintiff: is comprised of Raissa Djuissi Kengne,. the Plaintiff, and former
employee of BDO USA, LLP. The Plaintiff worked for BDO U~A. LLP in the capacity
of Experienced IT Audit Manager.
Group 2 - Defendant: is comprised of BDO USA, LLP, the public accounting firm
where the Plaintiff was formerly employed, as well as Partners and members of
management at BDO USA, LLP .including Scott Meier, Wesley Freeman, Paul Davison,
Jason Cuda, Justin Wilkes, Anthony Reh, Peter Poppo, Mark Davenport, Johnson Wong,
Interface,.Atlanticus, Kas Naderi, BioHorizons, and NMS. Group·2 also includes Justin
Mungal, a homeowner who lives directly across the Plaintiff's unit at the 1280 West
Condominium in Atlanta, GA who admittedly stated that he worked for BDO USA,
LLP.
Group 3 - Defendant: is comprised of the attorney's films and, its representatives who
were previously retained by Plaintiff for representation in the whistleblower case. The
attorney's firm was Finch McCranie and its representatives were Michael Sullivan and
Walter Jospin.
Group 4 - Defendant: is comprised of the 1280 West Condominium and its Boa~d of
Directors -as well as Beacon Management Services, LLC and its agents. Beacon
Management Services, LLC has served as the management company for the 1280 West
Condominium Association where the Plaintiff resides for many 'years.
577.

_Plaintiff reported a violation of SEC regulations, PCAOB standards,

AICPA standards, the Antitrust law, and a circumvention 9f the law prohibiting
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employers from asking about an applicant's pay history in thp state of Georgia. The
misconduct happened while working for Defendant BDO USA, LLP.
578.

Plaintiff noticed that the workpapers for both private clients and public

clients were being rolled forward year after year without actually doing the work. The
public clients included BlueLinx, Atlanticus, !ZEA, BioHbrizons, and Interface.
Interface has recently been under an SEC investigation and an executive ·employee at
Interface has been suspended. The private clients included Janus, Dustex, FCCI, RSR
Group, ProCare, Vacation Express, and many others.
579.

The issue with the IT audit work perfonned was that several deficiencies

that should have been identified as significant deficiencies or material weaknesses were
actually identified as only control deficiencies. Because they were never communicated
to the financial statements audit team as control deficiencies, the financial statements
audit teams never adjusted their audit strategy and therefore, never addressed the risk of
material misstatements due to ineffective 1T general controls (ITGCs).
580.

Plaintiff infonned the Defendant Wesley Freeman of the work that was

not performed in roughly 75% of the public and private engagements he oversaw in the
Atlanta office. Defendant Wesley Freeman did not deny it. Ins\ead of fixing, the issues
going forward, he kept misreporting the 1T findings to hide. the significant deficiencies
and/or material weaknesses in the IS Assurance workpapers from both the core
Assurance team and the clients.
581,

Defendant Wesley Freeman enlisted the assistance of junior associates to
I

attempt to smear Plaintiff's reputation; thereby preventing Plaintiff from being
promoted.
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582.
attempt to smear Plaintiffs reputation; thereby preventing Plaintiff from being
promoted. These associates enlisted to smear my reputation were, part of the group who
delivered such a poor work product.
583.

Plaintiff started being retaliated against at work. Retaliation practices

included, but were not limited to reprimanding Plaintiff in reviews without ground,
harassing Plaintiff, creating a hostile work environment for Plaintiff, making subtle
threats to Plaintiff, and using intimidation tactics against Plaintiff.
584.

During internal meetings in 2020 and early 2021, Anthony Reh, a Partner

at BDO USA, LLP in the firm's Atlanta office stated that the mid-tier public accounting
firms (primarily BDO and Grant Thornton) and the big 4 (E&Y, Deloitte, KPMG, and
PWC) were going to reach an agreement to stop employees from switching firms and
asking for higher salary.
585.

Plaintiff was blacklisted from relevant job opportunities by Defendants

from engaging in protected activities.
586.

Plaintiff started being persecuted and retaliated against at home when she

signed the contract with Defendant Finch McCranie.
587.

Plaintiffs home was broken into at multiple times. Plaintiff lives in a

condominium that has concierge services, which include, but are not limited to, trained
staff who keep watch over the ·whole building, visitors screening process, anci smart
elevators that require a key card in order to both, enter the building and access the

'

residential areas. Intruders must have had a double of the Plaintift's key and a building
:

access card in order to enter the Plaintiffs home.
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588.

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Defendant Finch McCranie breached the attorney-client privilege by

reporting the attorney-client protected conversations it had with Defendant BOO USA,
LLP and failed to disclose to Plaintiff a conflict of interests.
589.

Defendant Finch McCranie utilized the infmmation provided by Plaintiff

and then client to cause her harm and solidify relationship with Defendant BOO USA,
LLP and other members of Group 2.
590.

Defendant 1280 West Condominium Association and 1280 West Board

of Directors and other members in Group 4 facilitated and participated in the illegal
entry and trespass into the Plaintiffs unit.
591.

Defendant 1280 West Condominium Association and 1280 West Board

of Directors and other members in Group 4 have persecuted Plaintiff at home by
claiming she owed HOA fees and attempting to deny her homeowner's privileges.
592.

Plaintiffs relationship with the 1280 West Condominium Association,

the 1280 West Board of Directors, and other members in Group 4 have been strenuous
in the past. Plaintiff is part ofa class action lawsuit against the 1280 West Condominium
Association, the 1280 West. Board of Directors, and other members in Group 4 for
breach of fiduciary duty, among other counts.
593.

Defendants 1280 West Condominium Association and 1280 West Board

of Directors and other members in Group 4 have been in contact with Defendant BDO
USA, LLP and o(her members of Group 2 in other to cause harm to Plaintiff.
594.

Defendant Interface, Inc's headquarters are located in 1280 West at 1280
I

W Peachtree St NW, Atlanta, GA 30309. Members of Interface's management have a
relationship with the 1280 West Condominium Association, the 1280 West Board of
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Directors, and other members in Group 4. Several Jntcrface's employees also live at
1280 W Peachtree St NW in the same condominium as Plaintiff.
595.

The clients of BDO USA, LLP, particularly the clients who are

mentioned as part of the subject matter of the whistleblowing case, have threatened and
engaged in retaliatory practices against the Plaintiff.
596.

Kas Naderi, Chieflnfonnation Officer of Atlanticus, threatened Plaintiff

during a meeting held between Atlanticus and BOO USA, LLP and asked the Plaintiff
if Plaintiff was "now willing to work with Atlanticus" and if Plaintiff was the one
"asking for additional evidence to provide to the PCAOB" inspectors.
597.

Plaintiff was late during that call. Scott Meier, BOO IS Assurance

Principal, told Kas Naderi in the call that Plaintiff was in the bathroom. At the time of
the said meeting, Plaintiff was working from home. Plaintiff was, indeed in the bathroom.
Scott Meier had no way of knowing the Plaintiff was indeed in the bathroom unless the
Plaintiff was under surveillance by BOO USA, LLP, its agents, and/or the Defendants.
598.

During the same 2021 PCAOB inspection of Atlanticus Holdings

Corporation, Plaintiff was indirectly threatened by Mark Davenport (Audit Partner),
Peter Poppo (Audit Partner), and Monica Burgess (Senior Audit Manager) who kept
using the word "dead" in many meetings held to discuss responses to the PCAOB
questions.
599.

During the 2021, IT audit of BioHorizons, Elbert Jenkins, VP of IT, at

BioHorizons had postponed several meetings with Plaintiff, ;,vas missing calls, and
attempted to blame Plaintiff for the missing calls and meetings in order to provide
negative feedback to Plaintiff's supervisor.
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'

'
I

600.

I

During the 2021 IT audit ofNMS, Edward Burdekin, President ofNMS
I
I

had made a pointed reference to the Family Dollar store as 6ne of their clients. The
Plaintiff was at a Family Dollar store the day before with her mother.
601.

Plaintiff noted that recordings and evidence gathered during that same

meeting in September of 2021 with Edward Burdekin were de,leted from her laptop in
an attempt to present her in a bad light. Plaintiff's IT experience allowed her to recover
the data and prevent a possible by performance evaluation comment.
602.

Defendant BOO USA, LLP and other entities and individuals listed in

Group 2 conspired with entities and individuals listed in Group 3 and Group 4 in order
to cause intentional harm to the Plaintiff as retaliation for reporting the fraud to the
proper authorities.
603.

The Defendants, singly and together, retaliated against Plaintiff by failing

to promote Plaintiff, harassing Plaintiff, discriminating against Plaintiff in the terms and
conditions of employment, broke into Plaintiffs home, for reporting conduct to the SEC
that the Plaintiff reasonably believed violated the federal securities law.
604.

Defendants, singly and together, retaliated against Plaintiff for disclosing

infonnation that is protecte.d or required under SOX and under Dodd-Frank.

COUNT FOUR:

Violation of Title VII of the Civil Rights Act of 1964 (Title.VII)
(Against All Defendants)
605.

The Plaintiff re-alleges and incorporates by reference each and every

paragraph of this Complaint and the facts as if set forth here in full for id! purposes.

.

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A violation of Title Vil of the Civil Rights Act of 1964 occurs when there

is harassment, which becomes unlawful where:
(I)

enduring the offensive conduct becomes a condition of continued

employment,
(2)

the co·nduct is severe or pervasive enough to create a work

environment that a reasonable person would consider intimidating, hostile, or
abusive.
607.

Offensive conduct may include, but is not limited to, offensive jokes,

slurs, epithets or name calling, physical assaults or threats, intimidation, ridicule or
mockery, insults or put-downs, offensive objects or pictures, and interference with work
performance. Harassment can occur in a variety of circumstances, including, but not
limited to, the following:
(I)

The harasser can be the victim's supervisor, a supervisor in

another area, an agent of the employer, a co-worker, or a non-employee .
. (2)

The victim does not have to be the person harassed, but can be

anyone affected by the offensive conduct.
(3)

Unlawful harassment may occur without economic injury to, or

discharge of, the victim.
608.

Anti-discrimination laws also prohibit harassment against individuals in

retaliation for filing a discrimination charge, testifying, or participating in any way in an
investigation, proceeding, or lawsuit under these laws; or .opposing employment
practices that they reasonably believe discriminate against individuals, in violation of

'

these laws.
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609.

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The employer is automatically liable for harassment by a supervisor that
.
:

results in a negative employment action. As described more in this Complaint, the

.

I

Defendants, by force, intimidation, or threat, agreed and conspired among themselves
'
and with others as well as took separate action to create a hosiile work environment, a
toxic climate at work, and unsafe work conditions for the Plaintiff in order to stop her
from reporting the fraud.
610.

As described more in this Complaint, the Defendants, by force,

intimidation, or threat, agreed and conspired among themselves and with others as well
as fook separate action to reprimand Plaintiff without just cause.
611.

As described more in this Complaint, the Defendants, by force,

intimidation, or threat, agreed and conspired among themselves and with others as well
as took separate action to harass the Plaintiff in order to stop her from reporting the
fraud.
612.

As described more in this Complaint, the Defendants, by force,

intimidation, or threat, agreed and conspired among themselves and with others as well
as took separate action to deny the Plaintiff a promotion, advancement, and salary and
bonuses associated with a promotion in order to prevent the Plaintiff from reporting the
fraud.
613.

As described more in this Complaint, the Defendants, by force,

intimidation, or threat, agreed and conspired among themselves and with others as well
as took separate action to alter Plaintiff's responsibilities and duties in order to prevent
her from reporting the fraud.

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614.

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Page 208 of 402

As described more in this Complaint, the ,Defendants, by force,

intimidation, or threat, agreed and conspired among themselves and with others as well
as took separate action to break into Plaintiff's home in -order to prevent the Plaintiff
from reporting the fraud.
615.

As described more m this Complaint, the Defendants, by force,

intimidation, or threat, agreed and conspired among themselves and with others as well
as took separate action to hack into Plaintiffs personal computer and phones in order to
prevent the Plaintiff from reporting the fraud.
616.

As described more in. this Complaint, the Defendants, by force,

intimidation, or threat, agreed and conspired among themselves and with others, as well
as took separate action, to retaliate and persecute Plaintiff at, work and at home for
engaging in a protected activity.
6 I 7.

AS described more in this Complaint, the Defendants, by force,

intimidation, or threat, agreed and conspired among themselves and with others, as well
as took separate action, to retaliate and persecute Plaintiff at work and at home in order
to force Plaintiff to resign from her position.
618.

The parties in this case can be divided into four (4) main groups, together

referred to as the "Defendants".
Group 1

Plaintiff: is comprised of Raissa Djuissi Kengne, tne Plaintiff, and former

employee of BDO USA, LLP. The Plaintiff worked for BDO U$A, LLP in the capacity
of Experienced IT Audit Manager.
Group 2 - Defendant: is comprised of BDO USA, LLP, the ~ublic accounting firm
where the Plaintiff was formerly employed, as well as Partners and members of
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management at BDO USA,.LLP including Scott Meier, Wesley 1Freeman, Paul Davison,
Jason Cuda, Justin Wilkes, Anthony Reh, Peter Poppo, Mark Davenport, Johnson Wong,
Interface, Atlanticus, Kas Naderi, BioHorizons, and NMS. Group 2 also includes Justin
Mungal, a homeowner who lives directly across the Plaintiffs unit at the 1280 West
Condominium in Atlanta, GA who admittedly stated that he worked for BDO USA,
LLP.
Group 3

Defendant: is comprised of the attorney's firms and its representatives who

were previously retained by Plaintiff for representation in the whistleblower case. The
attorney's firm was Finch Mccranie and its representatives were Michael Sullivan and
Walter Jospin.
Group 4

Defendant: is comprised of the 1280 West Condoininium and its Board of

Directors as well as Beacon Management Services, _LLC and its agents. Beacon
Management Services, LLC has served as the management company for the 1280 West
Condominium Association where the Plaintiff resides for many years.
619.

Plaintiff reported a violation of SEC regulations, PCAOB standards,

AICPA standards, the Andtrust law, and a circumvention of the law prohibiting
employers from asking about an applicant's pay history in the state of Georgia. The
misconduct happened while working for Defendant BDO USA, LLP.
620.

Plaintiff noticed that the workpapers for both private clients and public

clients were being rolled forward year after year without actually doing the work. The
public clients included BlueLinx, Atlanticus, !ZEA, BioH<)rizons, and Interface.
Interface has recently been under an SEC investigation and an executive employee at
I

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Group, ProCare, Vacation Express, and many others:
621.

The issue wiih the IT audit work performed was that several deficiencies

that should have been identified as significant deficiencies or n1~terial weaknesses were
actually identified as only control deficiencies. Because they were never communicated
to the financial statements audit team as control deficiencies, the financial statements
audit teams never adjusted their audit strategy and therefore, never addressed the risk of
material misstatements due to ineffective IT general controls (ITGCs).
622.

Plaintiff informed Defendant Wesley Freeman of the work that was not

performed in roughly 75% of the public and private engagements he oversaw in the
Atlanta office. Defendant Wesley Freeman did not deny it. Instead of fixing the issues
going forward, he kept misreporting the IT findings to hide the significant deficiencies
and/or material weaknesses in the IS Assurance workpapers from both the core
Assurance team and the clients.
623.

1

Defendant Wesley Freeman enlisted the assistance of junior associates to

attempt to smear Plaintiffs reputation; thereby preventing Plaintiff from being
promoted.
624.

Defendant Wesley Freeman enlisted the assistance of junior associates to

attempt to smear Plaintiffs reputation; thereby preventing Plaintiff from being
promoted, These associates enlisted to smear my reputation were part of the group who
delivered such a poor work product.
I

625.

Plaintiff started being retaliated against at work. Retaliation practices
1

.

included, but were not limited to reprimanding Plaintiff in reviews without ground,
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h•~s;,g Plofilhff, •~d,g ; h,s<;Je wo;k e,shu,m"' fo,

L,ijff,

Page 211 of 402

makfog s,bde

,threats to Plaintiff, and using intimidation tactics against Plaintiff.

626.

During internal meetings in 2020 and early 2021, Anthony Reh, a Partner

at BDO USA, LLP in the firm's Atlanta office stated that the mid-tier public accounting
firms (primarily BDO and Grant Thornton) and the big 4 (E&Y, Deloitte, KPMG, and
PWC) were going to reach an agreement to stop employees from switching finns and
asking for higher salary.

627.

Defendant Antony Reh, an Assurance Partner at BDO, had also stated

that Plaintiff "and her family should be careful".

628.

Plaintiff started being persecuted and retaliated against at home when she

signed the contract with Defendant Finch McCranie.

629.

Plaintiff's home was broken into multiple times. Plaintiff lives in a

condominium that has concierge services, which include, but are not limited to, trained
staff who keep watch over the whole building, visitors screening process, and smart
elevators that require a key card in order to both, enter the ~ujlding and access the
residential areas. The intruders must have had the b_uilding access card and the
residential floors as well as a copy of the keys to the Plaintiff's home in order to have
access to the 1280 West building and the Plaintiff's home respeptively.

630.

Plaintiff resigned and was blacklisted from relevant job opportunities by

Defendants because she engaged in protected activities.

631.

Defendant Finch McCranie breached the attorpey-client privilege by

reporting the attorney-client protected conversations it had with Defendant BDO USA,
LLP and failed to disclose to Plaintiff a conflict of interests.
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632.

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Page 212 of 402

Defendant Finch McCranie utilized the infonnation provided by Plaintiff

and then client to cause her hatm and solidify relationship with Defendant BDO USA,
LLP and other members of Group 2.
633.

Defendant 1280 West Condominium Association and 1280 West Board

of Directors and other members in Group 4 facilitated and participated in the illegal
entry and trespass into the Plaintiffs unit.
634.

Defendant 1280 West Condominium Association and 1280 West Board
I

of Directors and other members in Group 4 have persecuted Plaintiff at home by
claiming she owed HOA fees and attempting to deny her homeowner's privileges.
635.

Plaintiffs relationship with the 1280 West Condominium Association,

the 1280 West Board of Directors, and other members in Group 4 have been strenuous
in the past. Plaintiff is part ofa class action lawsuit against the 1280 West Condominium
Association, the 1280 West Board of Directors, and other members in Group 4 for
breach of fiduciary duty, among other counts.
636.

Defendants 1280 West Condominium Association and 1280 West Board

,of Directors and otlier members in Group 4 have been in contact with Defendant BDO
USA, LLP and other members of Group 2 in order to cause hann to Plaintiff.
637.

Defendant Interface, Inc's headquarters are located in 1280 West at 1280

W Peachtree St NW, Atlanta, GA 30309. Members of Interface's management have a ·
relationship with the 1280 West Condominium Association, t~e 1280 West Board of
Directors, and other members in Group 4. Several Interface's: employees also live at

'

1280 W Peachtree St NW in the same condominium as Plaintiff.

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638.

Document 5-1

Filed 07/05/22

Page 213 of 402

The clients of BDO USA, LLP, particularly the clients who are

mentioned as part of the subject matter of the whistleblowing case, have threatened and
engaged in retaliatory practices against the Plaintiff.
639.

Kas Naderi, Chief!nfonnation Officer of Atlanticus, threatened Plaintiff

during a meeting held between Atlanticus and BOO USA, LLP and asked the Plaintiff
if Plaintiff was "now willing to work with Atlanticus" and if Plaintiff was the one
"asking for additional evidence to provide to the PCAOB" inspectors.
640.

Plaintiff was late during that call. Scott Meier, BOO TS Assurance

Principal, told Kas Naderi in the call that Plaintiff was in the bathroom. At the time of
the said meeting, Plaintiff was working from home. Plaintiff was indeed in the bathroom.
Scott Meier had no way of knowing the Plaintiff was indeed in the bathroom unless the
Plaintiff was under surveillance by BOO USA, LLP, its agents, and/or the Defendants.
641.

During the same 2021 PCAOB inspection of Atlanticus Holdings

Corporation, Plaintiff was indirectly threatened by Mark Davenport (Audit Partner),
Peter Poppo (Audit Partner), and Monica Burgess (Senior Audit Manager) who kept
using the word "dead" in many meetings held to discuss responses to the PCAOB
questions.
642.

During the 2021, IT audit of BioHorizons, Elbe1t Jenkins, VP of IT, at

BioHorizons had postponed several meetings with Plaintiff, was missing calls, and
attempted to blame Plaintiff for the missing calls and meetings in order to provide
negative feedback to Plaintiff's supervisor.

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Case 1:22-cv-02237-SEG

643.

Document 5-1

Filed 07/05/22

Page 214 of 402

During the 2021 JT
President
ofNMS
. audit ofNMS, Edward Burdekin,
.
.

had made a pointed reference to the Family Dollar store as one of their clients. The
Plaintiff was at a Family Dollar store the day before with her mother.
644.

Plaintiff noted that recordings and evidence gathered during that same

meeting in September of 2021 with Edward Burdekin were deleted from her laptop in
an attempt to place her in a bad light. Plaintiffs IT experience allowed her to recover
I

the data and prevent a possible by performance evaluation comment.
645.

Defendant BDO USA, LLP and other entities and individuals listed in

Group 2 conspired with entities and individuals listed in Group 3 and Group 4 in order
to cause intentional harm to the Plaintiff as retaliation for reporting the fraud to the
proper authorities.
646.

The Defendants, singly and together, retaliated against Plaintiff by failing

to promote Plaintiff, harassing Plaintiff, discriminating against Plaintiff in the terms and
conditions of employment, broke into Plaintiffs home, for reporting conduct to the SEC
that the Plaintiff reasonably believed violated the federal securities law.
647.

Defendants, singly and together, retaliated against Plaintiff for disclosing

information that is protected or required under SOX and under Dodd-Frank.
648.

Defendants committed the crime of influencing Plaintiff with intent to

deter Plaintiff from testifying freely, fully, and truthfully to any matter pending in any
court, in any administrative proceeding, or before a grand ju,ry, by communicating,
directly and indirectly, to Plaintiff any threat ofiajury or damageI to the person, property,
'
.
or employment of the Plaintiff or to the person, property, or efl}ployment of Plaintiffs
relative.
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Case 1:22-cv-02237-SEG

649.

Document 5-1

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Page 215 of 402

Defendants knowingly used intimidation

persuade Plaintiff by means of corruption, and engaged in misleading conduct toward
Plaintiff with intent to hinder, delay, and/pr prevent the commnnication to a law
enforcement officer, prosecuting attorney, or judge of the United States of information
relating to the commission or possible commission of a Federal offense.
650.

Defendants violated Title Vil of the Civil Rights Act of 1964 by

harassing Plaintiff. Plaintiff was forced to endure the Defendan'ts' offensive conduct as
a condition of continued employment. The Defendants' conduct was severe or pervasive
enough to create a work environment that a reasonable person would consider
intimidating, hostile, or abusive. Plaintiff, as a reasonable person, resigned as a result of
the Defendants' harassment and offensive conduct and her work environrnent that had
become hostile and abusive.

COUNT FIVE:
Violation of section ll(c) of the Occupational Safety and Health Act
(Against All Defendants)
651.

The Plaintiff re-alleges and incorporates by reference each and every

paragraph of this Complaint and the facts as if set forth here in full for all purposes.
652.

A violation of section 11 (c) of the Occupational Safety and Health Act

("OSHA") occurs when an employer (through a manager, supervisor, or administrator)
fires an employee or takes any other type of adverse action against an employee for
engaging in protected activity.
653.

An adverse action, under OSHA, is an action which would dissuade a

reasonable employee from raising a concern about a possible ";iolation or engaging in
215 of407


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other related protected activity. Retaliation harms individual employees and can have a
negative impact on overall employee morale. Because an adverse action can be subtle,
such as excluding employees from important meetings, it may not always be easy to
recognize. Adverse actions may include actions such as:
(1)

Disciplining

(2)

Denying benefits

(3)

Intimidation or harassment

(4)

Making threats

(5)

Reassignment to a less desirable position or actions affecting

prospects for promotion (such as excluding an employee from training meetings)
(6)

More subtle actions, such as isolating, ostracizing, mocking, or

falsely accusing the employee of poor performance
(7)

Blacklisting (intentionally interfering with an employee's ability

to obtain future employment)
(8).

Constructive discharge (quitting when an employer makes

working conditions intolerable due to the employee's protected activity)
(9)

Reporting or threatening to report an employee to the police or

immigration authorities.
654.

As described more in this Complaint, the Defendants, by force,

intimidation, or threat, agreed and conspired among themselves and with others as well
as took separate action to create a hostile work environment, ~ toxic climate at work,
and unsafe work conditions for the Plaintiff in order to stop her from reporting the fraud .

. 216 of 407


Case 1:22-cv-02237-SEG

655.

Document 5-1

Filed 07/05/22

Page 217 of 402

As described more in this Complaint, the '.Defendants, by force,

intimidation, or threat, agreed and conspired among themselves and with others as well
as took separate action to reprimand Plaintiff without just cause.
656.

As described more in this Complaint, the Defendants, by force,

intimidation, or threat, agreed and conspired among themselves, and with others as well
as took separate action to harass the Plaintiff in order to stop'. her from reporting the
fraud.
657.

As described more in this Complaint, the Defendants, by force,

intimidation, or threat, agreed and conspired among themselves and with others as well
as took separate action to deny the Plaintiff a promotion, advancement, and salary and
bonuses associated with a promotion in order to prevent the Plaintiff from reporting the
fraud.
658.

As described more in this Complaint, the Defendants, by force,

intimidation, or threat, agreed and conspired among themselves and with others as well
as took separate action to alter the employee's responsibilities and duties in order to
prevent the Plaintiff from reporting the fraud.

659.

As described more in this Complaint, the Defendants, by force,

intimidation, or threat, agreed and conspired among themselves and with others as well
as took separate action to break into Plaintiffs home in order to prevent the Plaintiff
from reporting the fraud.

660.

As described more

in

this Complaint, -the :Oefendants, by force,

!

.

intimidation, or threat, agreed and conspired among themselves; and with others as well

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as took separate action to hack into Plaintiffs personal comput~r and phones in order to
prevent.the Plaintiff from reporting .the fraud.
66 I.

As described more in this Complaint, the Defendants, by force,

intimidation, or threat, agreed and conspired among themselves and with others, as well
as took separate action, to retaliate and persecute Plaintiff at· work and at home for
engaging in a protected activity.
662.

As described more in this Complaint, the Defendants, by force,

intimidation, or threat, agreed and conspired among themselves.and with others, as well
as took separate action, to retaliate and persecute Plaintiff at work and at home in order
to force Plaintiff to resign from her position.
663.

The parties in this case can be divided into four (4) main groups, together

referred to as the "Defendants".
Group I - Plaintiff: is comprised of Raissa Djuissi Kengne, the Plaintiff, and former
employee ofBDO USA, LLP. The Plaintiff worked for BOO USA, LLP in the capacity
of Experienced IT Audit Manager.
Group 2 - Defendant: is comprised of BOO USA, LLP, the public accouniing firm
where the Plaintiff was formerly employed, as well as Partners and members of
management at BDO USA, LLP including Scott Meier, Wesley Freeman, Paul Davison,
Jason Cuda, Justin Wilkes, Anthony Reh, Peter Poppo, Mark Davenport, Joh1,son Wong,
Interface, Atlanticus, Kas Naderi, BioHorizons, and NMS. Group 2 also includes Justin
Mungal, a homeowner who lives directly across the Plaintiff~ unit at the 1280 West
Condominium in Atlanta, GA who admittedly stated that he -:vorked for BOO USA,
LLP.
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Group 3 - Defendant: is coi'rtpri~ed of the ati;~cy's firms an~ its representatives who
were previously retained by Plaintiff for representation in the whistleblower case. The
attorney's firm was Finch McCranie and its representatives were Michael Sullivan and
Walter Jospin.
Group 4 - Defendant: is comprised of the I 280 West Condominium and its Board of
I

Directors as well as Beacon Management Services, LLC and its agents. Beacon
I

Management Services, LLC has served as the management company for the 1280 West
Condominium Association where the Plaintiff resides for many years.
664.

Plaintiff reported a violation of SEC regulations, PCAOB standards,

AJCPA standards, the Antitrust law, and a circumvention 'of the law prohibiting
employers from asking about an applicant's pay history in the state of Georgia. The
misconduct happened while working for Defendant BDO USA; LLP.
665.

Plaintiff noticed that the workpapers for both private clients and public

clients were being rolled forward year after year without actually doing the work. The
public clients included BlueLinx, Atlanticus, !ZEA, BioHorizons, and Interface.
Interface has recently been under an SEC investigation and an executive employee at
Interface has been suspended. The private clients included Janus, Dustex, FCC!, RSR
Group, ProCare, Vacation Express, and many others.
666.

The issue with the IT audit work perfonned was that several deficiencies

that should have been identified as significant deficiencies or material weaknesses were
actually identified as only control deficiencies. Because they were never communicated
to the financial statements audit team as control deficiencies, the financial statements

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audit teams never adjusted their audit strategy and therefore, never addressed the risk of
material misstatements due to ineffective IT general controls (!TGCs).
667.

Plaintiff informed Defendant Wesley Freeman of the work that was not

performed in roughly 75% of the public and private engagements he oversaw in the
Atlanta office. Defendant Wesley Freeman did not deny it. Instead of fixing the issues
going forward, he kept misreporting the lT findings to hide the significant deficiencies
and/or material weaknesses in the IS Assurance workpapers from both the core
Assurance team and the clients.
668.

Defendant Wesley Freeman enlisted the assistance of junior associates to

attempt to smear Plaintiffs reputation; thereby preventing Plaintiff from being
promoted,
669.

Defendant Wesley Freeman enlisted the assistance of junior associates to

attempt to smear Plaintiffs reputation; thereby preventing Plaintiff from being
promoted. These associates enlisted to smear my reputation were part of the group who
delivered such a poor work product,
670.

Plaintiff sta11ed being retaliated against at work. Retaliation practices

included, but were not limited to reprimanding Plaintiff in reviews without ground, ·
harassing Plaintiff, creating a hostile work environment for Plaintiff, making subtle
threats to Plaintiff, and using intimidation tactics against Plaintiff.
671.

During internal meetings in 2020 and early 2021, Anthony Reh, a Partner

al BDO USA, LLP in the firm's Atlanta office stated that the mi~-tier public accounting
firms (primarily BDO and Grant Thornton) and the big 4 (E&Y, Deloitte, KPMG, and

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PWC) were going to reach an agreement to stop employees ffom switching finns and
asking for higher salary.
672.

Defendant Antony Reh, an Assurance Partner at BDO, had also stated

that Plaintiff "and her family should be careful".
673.

Plaintiff started being persecuted and retaliated against at home when she

signed the contract with Defendant Finch McCranie.
674.

Plaintiff's home was broken into at multiple times. Plaintiff lives in a

condominium that has concierge services, which include, but are not limited to, trained
staff who keep watch over the whole building, visitors screening process, and smart
elevators that require a key card in order to both, enter the building and access the
residential areas. The intruders must have had the building access card and the
residential floors as well as a copy of the keys to the Plaintiff's home in order to have
access to the 1280 West building and the Plaintiffs home respectively.
675.

Plaintiff resigned and was blacklisted from relevant job opportunities by

Defendants because she engaged in protected.activities.
676.

Defendant Finch McCranie breached the attorney-client privilege by

reporting the attorney-client protected conversations it had with Defendant BDO USA,
LLP and failed to disclose to Plaintiff a conflict of interests.
677.

Defendant Finch McCranie utilized the information provided by Plaintiff

and then client to cause her harm and solidify relationship with Defendant BDO USA,
LLP and other members of Group 2.

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Defendant 1280 West Condominium Associatio:n and 1280 West Board

of Directors and other members in Group 4 facilitated and participated iri the illegal
entry and trespass into the Plaintiffs unit.
679.

Defendant 1280 West Condominium Association and 1280 West Board

of Directors and other members in Group 4 have persecute,d Plaintiff at home by
claiming she owed HOA fees and attempting to deny her home9wner's privileges.
680.

Plaintiffs relationship with the 1280 West Condominium Association,

the 1280 West Board of Directors, and other members in Group 4 have been strenuous
in the past. Plaintiff is part ofa class action lawsuit against the 1280 West Condominium
Association, the 1280 West Board of Directors, and other members in Group 4 for
breach of fiduciary duty, among other counts.
681.

Defendants 1280 West Condominium Association and 1280 West Board

of Directors and other members in Group 4 have been in contact with Defendant BDO
USA, LLP and other members of Group 2 in order to cause harm to Plaintiff.
682.

Defendant Interface, Inc's headquarters are located in 1280 West at 1280

W Peachtree St NW, Atlanta, GA :l0309. Members of Interface's management have a
relationship with the 1280 West Condominium Association, the 1280 West Board of
Directors, and other members in Group 4. Several Interface's employees also live at
1280 W Peachtree St NW in the same condominium as Plaintiff.
683,

The clients of BOO USA, LLP, particularly the clients who are

mentioned as part of the subject matte1· of the whistleblowing c~se, have·threatened and
engaged in retaliatory practices against the Plaintiff.

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Kas Naderi, Chief Jnformation Officer of Atlant/cus, threatened Plaintiff

during a meeting held between Atlanticus and BDO USA, LLP and asked the Plaintiff
'I
if Plaintiff was "now willing to work with Atlanticus" and if Plaintiff was the one
"asking for additional evidence to provide to the PCAOB" insJectors.
685.

Plaintiff was late during that call. Scott Meier, BDO IS Assurance

Principal, told Kas Naderi in the call that Plaintiff was in the b,athroorn. At the time of
the said meeting, Plaintiff was working from home. Plaintiff was indeed in the bathroom.
Scott Meier had no way of knowing the Plaintiffwa~ indeed in the bathroom unless the
Plaintiff was under stirveillance by BDO USA, LLP, its agents, and/or the Defendants.
686.

During the same 2021 PCAOB inspection of Atlanticus Holdings

Corporation, Plaintiff was indirectly threatened by Defendant Mark Davenport (Audit
Partner), Defendant Peter Poppo (Audit Partner), and Monica Burgess (Senior Audit
Manager) who kept using the word "dead" in many meetings held to discuss responses
to the PCAOB questions.
687.

During the 202 I, IT audit of BioHorizons, Elbert Jenkins, VP of IT, at

BioHorizons had postponed several meetings with Plaintiff, was missing calls, and
attempted to blame Plaintiff for the missing calls and meetings in order to provide
negative feedback to Plaintiffs supervisor.
688.

During the 2021 IT audit ofNMS, Edward Burdekin, President ofNMS

had made a pointed reference to the Family Dollar store as one of their clients. The
Plaintiff was at a Family Dollar store the day before with her mother.
689.

Plaintiff noted that recordings and evidence gathered during that same

meeting in September of 2021 with Edward Burdekin were deleted from her laptop in
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I

~'"=Pl,; ploe, hw ;, • h•d llghc

,.,.,rr, IT """''J ,11,wed hw =o,•
lo

the data and prevent a possible by perfonnance evaluation comment.
690.

Defendant BOO USA, LLP and other entities and individuals listed in

Group 2 conspired with entities and individuals listed in Group 3 and Group 4 in order
to cause intentional ham, to the Plaintiff as retaliation for reporting the fraud to the
proper authorities.
691.

The Defendants, singly and together, retaliated a~ainst Plaintiffby failing

to promote Plaintiff, harassing Plaintiff, discriminating against Plaintiff in the terms and
conditions of employment, broke into Plaintiffs home, for repotting conduct to the SEC
that the Plaintiff reasonably believed violated the federal securities law.
692.

Defendants, singly and together, retaliated against Plaintiff for disclosing

information that is protected or required under SOX and under Dodd-Frank.
693.

Defendants committed a violation of section l l(c) of the Occupational

Safety and Health Act ("OSHA") when Defendants (through a manager, supervisor, or
administrator) took adverse actions against Plaintiff for engaging in protected activity.
COUNT SIX:
Violation of the Anti-SLAPP.Statute
O.C.G.A. § 9-11-11.1
(Against All Defendants)

694.

The Plaintiff re-alleges and _incorporates by reference each and every

paragraph of this Complaint and the facts as if set forth here in full for all purposes.
695.

A violation of the Anti-SLAPP Statute occurs when an entity prevents an

individual to "act in furtherance of the right of free speech
224 0[401

?r the right to petition

..

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government for a redress of grievances under .the Constitution of the United States or
.
'
the Constitution of the State of Georgia in connection with an i~sue of public interest or
concern" includes any written or oral statement, writing, or petition made before or to a
legislative, executive; or judicial proceeding, or any other official proceeding authorized
I

by law, or any written or oral statement, writing, or petition ma~e in connection with an
issue under consideratio.n or review by a legislative, executive,,or judicial body, or any
other official proceeding authorized by law."§ 9-11-11.l(c)

696,

The parties protected by the Anti-SLAPP Statute include "a person or

entity [who performed] an act by that person or entity which could reasonably be
construed as an act in furtherance of the right of free speech or the right to petition
government for a redress of grievances under the Constitution of the United States or
the Constitution of the State of Georgia in connection with an issue of public interest or
concern ... "§ 9-11-11.l(b)
697.

As described more in this Complaint, the Defendants, by force,

intimidation, or threat, agreed and conspired among themselves and with others as well
as took separate action lo create a hostile work environment, a toxic climate at work,
and unsafe work conditions for the Plaintiff in order to stop her from reporting the fraud.
698.

As described more in this Complaint, the Defendants, by force,

intimidation, or threat, agreed and conspired among themselves and with others as well
as took separate-action to reprimand Plaintiff without just cause.
699.

As described more in this Complaint, the Defendants, by force,

intimidation, or threat, agreed and conspired among themselves·and with others as well
I
I

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as took separate action to harass the Plaintiff in order to stop her from reporting the
fraud,
700.

As described more in this Complaint, the ,Defendants, by force,
'

'

intimidation, or threat, agreed and conspired among themselves and with others as well
as took separate action to deny the Plaintiff a promotion, advancement, and salary and
bonuses associated with a promotion in order to prevent the Pla,intiff from reporting the
fraud.
701.

As described more in this Complaint, the Defendants, by force,

intimidation, or threat, agreed and conspired among themselves and with ·others as well
as took separate action to alter the employee's responsibilities and duties in order to
prevent the Plaintiff from reporting the fraud.
702.

As described more in this Complaint, the Defendants,· by force,

intimidation, or threat, agreed and conspired among themselves and with others as well
as took' separate action to break into Plaintiffs home in order to prevent the Plaintiff
from reporting the fraud.
703.

As described more in this Complaint, the Defendants, by force,

intimidation, or threat, agreed and conspired among themselves. and with others as 'well
as took separate action to hack into Plaintiffs petsonal computer and phones in order to
prevent the Plaintiff from reporting the fraud.
704.

As described more in this Complaint, the Defendants, by force,

intimidation, or threat, agreed and conspired among themselves ;and with others, as well
I

as took separate action, to retaliate and persecute Plaintiff at!work and at home for
engaging in a protected activity.
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As described more in this Complaint, the Defendants, by force,

intimidation, or threat, agreed and conspired among themselves. and with others, as well
as took separate action, to retaliate and persecute Plaintiff at work and at home in order
to force Plaintiff to resign from her position.
706.

The parties in this case can be divided into four (4) main groups, together

referred to as the "Defendants".
Group I - Plaintiff: is comprised of Raissa Djuissi Kengne, the Plaintiff, and former
employee ofBDO USA, LLP. The Plaintiff worked for BDO USA, LLP in the capacity
of Experienced IT Audit Manager.
Group 2 - Defend~nt: is comprised of BOO USA, LLP, the public accounting firm
where the Plaintiff was formerly employed, as well as Partners and members of
management at BDO USA, LLP including Scott Meier, Wesley freeman, Paul Davison,
Jason Cuda, Justin Wilkes, Anthony Reh, Peter Poppo, Mark bavenport, Johnson Wong,
Interface, Atlanticus, Kas Naderi, BioHorizons, and NMS. Group 2 also includes Justin
Mungal, a homeowner who lives directly across the Plaintiff's. unit at the 1280 West
Condominium in Atlanta, GA who admittedly stated that he worked for BOO USA,
LLP.
Group 3 - ·oefendant: is comprised of the attorney's firms and. its representatives who
were previously retained by Plaintiff for representation in the whistleblower case. The
attorney's firm was Finch McCranie and its representatives were Michael Sullivan and
Walter Jospin.
Group 4 - Defendant: is comprised of the 1280 West Condominium and its Board of
Directors as well as Beacon Management Services,,, LLC and its agents. Beacon
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Management Services, LLC has served as the inanagement company for the 1280 West
Condominium Association where the Plaintiff resides for many years.
707.

Plaintiff reported a violation of SEC regulations, PCAOB standards,

AJCPA standards, the Antitrust law, and a circumvention of the law prohibiting
employers from asking about an applicant's pay history in the state of Georgia. The
misconduct happened while working for Defendant BOO USA, LLP.
708.

Plaintiff noticed that the workpapers for both private clients and public

clients were being rolled forward year after year without actually doing the work. The
public clients included BlueLinx, Atlanticus, !ZEA, BioHorizons, arid Interface.
Interface has recently been under an SEC investigation and an executive employee at
Interface has been suspended. The private clients included Janus, Dustex, FCCJ, RSR
Group, ProCare, Vacation Express, and many others.
709.

The issue witl1 the IT audit work performed was that several deficiencies

that should have been identified as significant deficiencies or material weaknesses were
actually identified as only control deficiencies, Because they w_ere never communicated
to the financial statements audit team as control deficiencies, ,the financial statements
audit teams never adjusted their audit strategy and therefore, never addressed the risk of
material misstatements due to ineffective IT general controls (ITGCs).
710.

Plaintiff infonned Defendant Wesley Freeman of the work that was not

performed in roughly 75% of the public and private engagements he oversaw in the
Atlanta office. Defendant Wesley Freeman did not deny it. Jns,tead of fixing the issues
going forward, he kept misreporting the IT findings to hide th~ significant deficiencies

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and/or material weaknesses in the IS Assurance workpape,rs from both the core
I
I

Assurance team and the clients.
7 I I.

Defendant Wesley Freeman enlisted the assistance of junior associates to

attempt to smear Plaintiffs reputation; thereby preventin~ Plaintiff from being
promoted.
712.

Defendant Wesley Freeman enlisted the assistanc::e of junior associates tci

attempt to smear Plaintiff's reputation; thereby preventing Plaintiff from being
promoted. These associates enlisted to smear my reputation were part cif the group who
delivered such a poor work product.
713.

Plaintiff started. being retaliated against at work. Retaliation practices

included, but were not limited lo reprimanding Plaintiff in reviews without ground,
harassing Plaintiff, creating a hostile work environment for Plaintiff, making subtle
threats to Plaintiff, and using intimidation tactics against Plaintiff.

714.

During internal meetings in 2020 and early 2021, Anthony Reh, a Partner

at BOO USA, LLP in the firm's Atlanta office stated that the mi~-tier public accounting
firms (primarily BOO and Grant Thornton) and the big 4 (E&Y, Deloitte, KPMG, and
PWC) were going to reach an agreement to stop employees from switching firms and
asking for higher salary.
715.

Defendant Antony Reh, an Assurance Partner at BOO, had also stated

that Plaintiff "and her family should be careful".
716.

'
Plaintiff started being persecuted and retaliated against
at home when she

signed the contract with Defendant Finch McCranie.

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Plaintiff's home was broken into at multiple fanes. Plaintiff lives in a

condominium that has concierge services, which include, but are not limited to, trained
staff who keep watch over the whole building, visitors screening process, and smart
elevators that require a key card in order to both, enter the building and access the
residential areas. The intruders must have had the building access card and the
residential floors as well as a copy of the keys to the Plaintiff's home in order to have.
access to the 1280 West building and the Plaintiff's home respectively.
718.

Plaintiff resigned and was placklisted from relevant job opportunities by

Defendants because she engaged in protected activities.
719.

Defendant Finch Mccranie breached the attorney-client privilege by

reporting the attorney-client protected conversations it had with Defendant BDO USA,
LLP and failed to disclose to Plaintiff a conflict of interests.
720.

Defendant Finch McCranie utilized the inf01mation provided by Plaintiff

and then client to cause her harm and solidify relationship w_ith Defendant BDO USA,
LLP and other members of Group 2.
721.

Defendant I 280 West Condominium Associatio'n and 1280 West Board

of Directors and other members in Group 4 facilitated and participated in the illeg\l-1
entry and trespass in.to the Plaintiff's unit.
722.

Defendant. 1280 West Condominium Association and 1280 West Board

of Directors and other members in "Group 4 have persecuted Plaintiff at home by
claiming she owed HOA fees and attempting to deny her homeowner's privileges.
723.

Plaintiff's relationship with the 1280 West Coddominium Association,

the 1280 West Board of Directors, and other members in Group 4 have been strenuous
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in the past. Plaintiff is part of a class action lawsuit against the l: 80 West Condominium
!

Association, the 1280 West Board of Directors, and other members in Group 4 for
breach of fiduciary duty, among other counts.
724.

Defendants 1280 West Condominium Associatiqn and 1280 West Board

of Directors and other members in Group 4 have been in contact with Defendant BDO
USA, LLP and other members of Group 2 in other to cause hann to Plaintiff.
725.

Defendant Interface, Inc's headquarters are located in 1280 West at 1280

W Peachtree St NW, Atlanta, GA 30309. Members of Interface's management have a
relationship with the 1280 West Condominium Association, the 1280 West Board of
Directors, and other members in Group 4. Several Interface's employees also live at
1280 W Peachtree St NW in the same condominium as Plaintiff.
726.

The clients of BDO USA, LLP, particularly the clients who are

mentioned as part of the subject matter of the whistleblowing case, have threatened and
engaged in_ retaliatory practices against the Plaintiff.
727.

Kas Naderi, Chieflnfonnation Officer of Atlanticus, threatened Plaintiff

during a meeting held between Atlanticus and BDO USA, LLP and asked the Plaintiff .
if Plaintiff was "now willing to work with Atlanticus" and if Plaintiff was the one
"asking for additional evidence to provide to the PCAOB" inspectors.
728.

Plaintiff was lat~ during that call. Scott Meier, BDO IS Assurance

Principal, told Kas Naderi in the call that Plaintiff was in the bathroom. At the time of
the said meeting, Plaintiff was working from home. Plaintiff was indeed in the bathroom.
Scott Meier had no way of knowing the Plaintiff was indeed in .,the bathroom unless the
Plaintiff was under surveillance by BDO USA, LLP, its agents, ,and/or the Defendants.
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729.

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During the same 2021 PCAOB inspection "of Atlanticus Holdings

Corporation, Plaintiff was indirectly threatened by Mark Davenport (Audit Partner),
Peter Poppo (Audit I'artner), and Monica Burgess (Senior Audit Manager) who kept
using the word "dead" in many meetings held to discuss responses to the PCAOB
questions.
73,0.

During the 2021, IT audit of BioHorizons, Elbert Jenkins, VP of IT, at

Bio Horizons had postponed several meetings with Plaintiff,' was missing calls, and
attempted to blame Plaintiff for the missing calis and meetings in order to provide
negative feedback to Plaintiffs supervisor.
731.

'

During the 2021 IT audit ofNMS, Edward Burdekin, President ofNMS

had ma,Ie a pointed reference to the Family Dollar store as one of their clients. The
Plaintiff was.at a Family Dollar store the day before with her rnother.
732.

Plaintiff noted that recordings and evidence gathered during that same

meeting in September of 2021 with Edward Burdekin were deleted from her laptop in
an attempt to place her in a bad light. Plaintiff's IT experience allowed her to recover
the data and prevent a possible by perfonnance evaluation comment.
733.

Defendant BDO USA, LLP and other entities and individuals listed in

Group 2 .conspired with entities and individuals listed in Group' 3 and Group 4 in order
'

to cause intentional harm to the Plaintiff as retaliation for reporting the fraud to the
proper authorities.
734.

The Defendants, singly and together, retaliated a~ainst Plaintiff by failing

to promote Plaintiff, harassing Plaintiff, discriminating against lllaintiffin the terms and

i
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I
conditions of employment, broke into Plaintiffs home, for reporting conduct to the SEC
that the Plaintiff reasonably believed violated the federal securities law.
735.

Defendants, singly and together, retaliated again$t Plaintiff for disclosing

information that is protected or required under SOX and under Dodd-Frank.
736.

Defendants committed the crime of influencing Plaintiff with intent to

deter Plaintiff from testifyin_g freely, fully, and truthfully to an'y matter pending in any
court, in any administrative proceeding, or before a grand jury, by· communicating,
directly and indirectly, to Plaintiff any threat of injury or damage to the person, property,
or employment of the Plaintiff or to the person, property, or employment of Plaintiffs
relative.
737.

Defendants knowingly used intimidation and threats, attempted to

persuade Plaintiff by means of corruption, and engaged in misleading conduct toward
Plaintiff with intent to hinder, delay, and/or· prevent the communication to a law
enforcement officer, prosecuting attorney, or judge of the United States of infonnation
relating to the commission or possible commission of a Federal offense.
738.

_Defendants violated Georgia Anti-SLAPP Statute when they attempted

to prevent Plaintiff from "act[ing] in furtherance of the right of free speech or the right
to petition government for a redress of grievances under the Constitution of the United
States or the Constitution of the State of Georgia in connection with an issue of public
interest or concern", which includes any official proceeding a4thorized by law, or any
I

written or oral statement, writing, or petition made in connection with an issue under
.

I

' or any other official
consideration or review by a legislative, executive, or judicial b9dy,
proceeding authorized by law.

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COUNT SEVEN:
Violation of Duties of Attorney

O.C.G.A. 15-19-4
(Against All Defendants)
739.

The Plaintiff re-alleges and incorporates by reference each and every

paragraph of this Complaint and the facts as if set forth here in p.ill for all purposes.
740.

A violation of Attorney-Client Privilege occurs when the attorn·ey fails

to maintain inviolate the confidence and, at every peril to themselves, to preserve the
secrets of their clients. See O.C.G.A. § 15-19-4;
741.

The following elements are required for attorney-client privilege to

apply:
(I)

The disclosures and communication occurred between an

attorney and client or potential client.
(2)

The purpose of the disclosures and communication was to obtain

legal advice from the attorney.

(3)

'
The attorney was acting in their professional
capacity when

receiving the information.
(4)

The client or potential client reaso·n~bly expected that the

'

information disclosed to the attorney would remain confidential.
742.

An attorney-client relationship must exist befor.e information disclosed

i
to the attorney becomes privileged.
743.

As described more m this Complaint, the Defendants, by force,
i

intimidation, or threat, agreed and conspired among themselves; and with others as well
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as took separate action to create a hostile work environment, a toxic climate at work,
I

and unsafe work conditions for the Plaintiff in order to stop her from reporting the fraud.
744.

As described more in this Complaint, the Defendants, by force,

intimidation, or threat, agreed and conspired among themselves and with others as well
as took separate action to reprimand Plaintiff without just cause.
745.

As described more in this Complaint, the Defendants, by force,

intimidation, or threat, agreed and conspired among themselves and with others· as well
as took separate action to harass the Plaintiff in order to stop her from reporting the
fraud.
746.

As described more in this Complaint, the Defendants, by force,

intimidation, or threat, agreed and conspired among themselves and with others as well
as took separate action to deny the Plaintiff a promotion, advancement, and salary and
bonuses associated with a promotion in order to prevent the Plaintiff from reporting the
fraud.
747.

As described more in this Complaint, the :Defendants, by force,

intimidation, or threat, agreed and conspired among themselves and with others as well
as took separate action to alter the employee's responsibilities and duties in order to
prevent the Plaintiff from reporting the fraud.
748.

As described more in this Complaint, the Defendants, by force,

intimidation, or threat, agreed and conspired among themselves, and with others as well
•

I

as took separate action to break
into Plaintiffs home in orderlto
prevent the Plaintiff
.
'
from reporting the fraud.

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749.

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As described more in this Complaint, the Defendants, by force,

intimidation, or threat, agreed and conspired among themselves and with others as well
as took separate action to hack into Plaintiffs personal comput~r and phones in order to
prevent the Plaintiff from reporting the fraud.
750.

As described more in this Complaint, the Defendants, by force,

intimidation, or threat, agreed and conspired among themselves and with others, as well
as took separate action, to retaliate and persecute Plaintiff at work and at home for
engaging in a protected activity.
751.

As described more in this Complaint, the Defendants, by force,

intimidation, or threat, agreed and conspired among themselves·and with others, as well
as took separate action, to retaliate and persecute Plaintiff at work and at home in order
to force Plaintiff to resign from her position.
752.

The parties in this case can be divided into four (4) main groups, together

referred to as the "Defendants".
Group 1 - Plaintiff: is comprised of Raissa Djuissi Kengne, ,
the Plaintiff, and former
employee ofBDO USA, LLP. The Plaintiff worked for BOO USA, LLP in the capacity
of Experienced IT Audit Manager.
Group 2 - Defendant: is comprised of BOO USA, LLP, the public accounting firm
where the Plaintiff was formerly employed, as well as Partners and members of
management at BDO USA, LLP including Scott Meier, Wesley Freeman, Paul Davison,

,

'

Jason Cuda, Justin Wilkes, Anthony Reh, Peter Poppo, Mark Dayenport, Johnson Wong,
;

Interface, Atlanticus, Kas Naderi, Bio!-!orizons, and NMS. Groljp 2 also includes Justin
I

Mungal, a homeowner who lives directly across the Plaintiffs unit at the 1280 West
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I

Condominium in Atlanta, GA who admittedly stated that he -worked for BOO USA,
LLP.
Group 3 - Defendant: is comprised of the attorney's firms and, its representatives who
were previously retained by Plaintiff for representation in the whistleblower case, The
attorney's firm was Finch Mccranie and its representatives were Michael Sullivan an~
Walter Jospin.
Group 4 - Defendant: is comprised of the 1280 West Condoriiinium and its Board of
Directors as well as Beacon Management Services, LLC ~nd its agents. Beacon
Management Services, LLC has served as the management company for the 1280 West
Condominium Association where the Plaintiff resides for many-years.
753.

Plaintiff reported a violation of SEC regulations, PCAOB standards,

AICPA ·standards, the Antitrust law, and a circumvention of the law prohibiting
employers from asking about an applicant's pay history in the state of Georgia. The
misconduct happened while working for Defendant BOO USA,' LLP.
754.

Plaintiff noticed that the workpapers for both p~ivate clients and publi~

clients were being rolled forward year after year without actually doing the work. The
public clients included BlueLinx, Atlanticus, !ZEA, BioH9rizons, and Interface.
Interface has recently been under an SEC investigation and an executive employee at
Interface bas been suspended. The private clients included Jani.is, Dustex, FCC!, RSR
Group, ProCare, Vacation Express, and many others.
755.

The issue with the IT audit work performed was that several deficiencies

I
that should have been identified as significant deficiencies or m~terial weaknesses were
actually identified as only control deficiencies. Because they were never communicated
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to the financial statements audit team as control deficiencies, the financial statements
audit teams never adjusted their audit strategy and therefore, never addressed the risk of
material misstatements due t_o ineffective IT general controls (ITGCs).
756.

Plaintiff informed Defendant Wesley Freeman of the work that was not

performed in roughly 75% of the public and private engagerr.,ents he oversaw in the
Atlanta office. Defendant Wesley Freeman did not deny it. Instead of fixing the issues
going forward, he kept misreporting the IT findings to hide the significant deficiencies
and/or material weaknesses in the IS Assurance workpapers from both the core
Assurance team and the clients.
757.

Defendant Wesley Freeman enlisted the assistance ofJunior associates to

' attempt to smear Plaintiffs reputation; thereby preventing Plaintiff from being
promoted ..
758.

Defendant Wesley Freeman enlisted the assistance ofjunior associates to

attempt to smear Plaintiff's reputation; thereby preventin$ Plaintiff from being
promoted. These associates enlisted to smear my reputation were part of the group who
delivered such a poor work product.
759.

Plaintiff started being retaliated against at work. Retaliation practices

included, but were not limited to reprimanding Plaintiff in reviews without ground,
harassing Plaintiff, creating a hostile work environment for Plaintiff, making subtle
threats to Plaintiff, and using intimidation tactics against Plaintiff.
I

760.

During internal meetings in 2020 and early 2021 ,I Anthony Reh, a Partner

I

at BOO USA, LLP in the finn's Atlanta office stated that the mi~-tier public accounting
firms (primarily BOO and Grant Thornton) and the big 4 (E&Y, Deloitte, KPMG,.and
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PWC) were going to reach an agreement to stop employees from switching firms and
asking for higher salary,
761.

Defendant Antony Reh, an Assurance Partner at BDO, had also stated

that Plaintiff "and her family should be careful".
762.

Plaintiff Raissa Djuissi Kengne signed the engagement letter with

Defendant Finch Mccranie in June of 2021. A few months later Finch Mccranie
resigned as the attorney firm on the Plaintiffs case. Plaintiff started being persecuted
and retaliated against at home when she signed the contract with Defendant Finch
McCranie.
763.

Defendants Finch and McCranie, Michael Sullivan, and Walter Jospin

disclosed the content of their conversation to BDO USA, LLP and did not disclose the
I

conflict of interest they had with any of the other Defendants.
764.

Plaintiff uploaded several documents she had in Defendant's Finch

McCranie's data room per their request. Defendant's Finch McCranie took several
months to review the evidence provided by the client and asked many questions about
BDO USA, LLP, the clients Plaintiff was working on, and the 111aintiffs family.
765. · The Plaintiff was at a meeting at Defendant's Finch McCranie's offices
locat.ed at 225 Peachtree St NE #1700, Atlanta, GA 30303 for many hours when her
home was broken into on June 29•h, 2021.
766.

During the meeting on June 29'\ 2021 at Defendant Finch Mccranie, an

accountant was brought in to look at the evidence provided by ~laintiff. The accountant

I
asked the Plaintiff whether she believed that Defendant Wesley Freeman was drugged
and that was why he could not deliver on the engagements. Plaintiff responded by asking
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if "Defendant Wesley Freeman had been drugged for the pa, t five (5) years" while
overseeing the public company's engagements.
767.

The question asked by Defendant. Finch McCr~nie's accountant is the

same one Defendant Scott Meier, the Southeast IS Audit Partner at BDO USA, LLP had
asked Plaintiff during their face-to-face meeting at the "Establishment" restaurant in
Midtown Atlanta in early 2021.
768.

Plaintiff advised Defendant Finch Mccranie that' she had received a pay

increase of approximately 12% and that Plaintiff was up for promotion. Defendant
Michael Sullivan stated "well, that is a good thing".
769.

While leaving the meeting, Defendant Finch McCranie's accountant

stated to the Plaintiff "Nobody is safe".
770.

Plaintiff had several phone calls thereafter with Finch Mccranie. During

one of these. calls, Defendant Michael Sullivan explained that they did not have enough
evidence io pursue the case. Plaintiff notes that it took Defendant Finch McCranie more
than 6 months to determine whether they had enough evidence for the whistleblower
case. Upon informing the Plaintiff on the phone that Defendant Finch Mccranie could
no longer represent her, Defendant Michael Sullivan asked if Plaintiff wanted to drop
the case. Plaintiff responded "No". Plaintiff noted that there was a long pause on the
phone. After a few minutes, there was a few laughs on the c.all. Defendant Michael
Sullivan then told the Plaintiff that his firm would send her an email to withdraw from
the case.

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771.

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Plaintiff claims that after the phone call with De endant Finch Mccranie,

the retaliation practices and attacks she faced, both at work and.in her personal life, had
increased.
772.

Plaintiffs home was broken into at multiple tiines. Plaintiff lives in a
I

condominium that has concierge services, which include, but are not limited to, trained
'

staff who keep watch over the whole building, visitors screening process, and smart
elevators that require a key card in order to both, enter the building and access the
residential areas. The intruders must have had the building access card and the
residential floors as well as a copy of the keys to the Plaintiffs home in order to have
access to the 1280 West building and the Plaintiffs home respe'ctively,
773.

Plaintiff resigned and was blacklisted from relev·antjob opportunities by

Defendants because she engaged in protected activities.
774.

Defendant Finch Mccranie breached the attorney-client privilege by

reporting the attorney-client protected conversations it had with Defendant BDO USA,
LLP and failed to disclose to Plaintiff a conflict of interests.
775.

Defendant Finch McCranie utilized the information provided by

Plaintiff, client at the time, to cause her harm and solidify relationship with Defendant
BDO USA, LLP and other members of Group 2,
776.

Defendant 1280 West Condominium Association and 1280 West Board

of Directors and other members in Group 4 facilitated and participated in the illegal
entry and trespass into the Plaintiffs unit.

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777.

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Defendant 1280 West Condominium Association and 1280 West Board

of Directors and other members in Group· 4· have persecuted Plaintiff at home by
claiming she owed HOA fees and attempting to deny her homeowner's privileges.
778.

Plaintiffs relationship with the 1280 West Condominium Association,

the 1280 West Board of Directors, and other members in Group 4 have been strenuous
in the past. Plaintiff is part ofa class action lawsuit against the 1280 West Condominium
Association, the 1280 West Board of Directors, and other members in Group 4 for
breach of fiduciary duty, among other counts.
779.

Defendants 1280 West Condominium Associatiqn and 1280 West Board

of Directors and other inembers in Group 4 have been in contact with Defendant BDO
USA, LLP and other members of G~oup 2 in other to ·cause harm to Plaintiff.
780.

Defendant Interface, Inc's headquarters are located in 1280 West at 1280

W Peachtree St NW, Atlanta, GA 30309. Members of Interface's management have a
relationship with the 1280 West Condominium Association, the 1280 West Board of
Directors, and other members in Group 4. Several Interface's' eni'ployees also live at
1280 W Peachtree St NW in the same condominium as Plaintiff.
781.

The clients of BDO USA, LLP, particularly the clients who are

mentioned as part of the subject matter of the whistleblowing c~se, have threatened and
engaged in retaliatory practices against the Plaintiff.
782.

Kas Naderi, Chief Information Officer of Atlanticus, threatened Plaintiff

I
during a meeting held between Atlanticus and BDO USA, LL~ and asked the Plaintiff

I

if Plaintiff was "now willing to work with Atlanticus" and if Plaintiff was the one
I

"asking for additional evidence to provide to the PCAOB" inspectors.
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783.

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Plaintiff was late during that call. Scott Meirr, BDO IS Assurance

Principal, told Kas Naderi in the call that Plaintiff was in the b'athroom, At the time of
the said meeting, Plaintiff was working from home. Plaintiff was. indeed in the bathroom.
Scott Meier had no way of knowing the 1,'laintiff was indeed in the bathroom unless the
Plaintiff was under surveillance by BDO USA, LLP, its agents,'and/or the Defendants.
784.

During the same 2021 PCAOB inspection of Atlanticus Holdings

Corporation, Plaintiff was indirectly threatened by Mark Da~enport (Audit Partner),
Peter Poppo (Audit Partner), and Monica Burgess (Senior Audit Manager) who kept
using the word "dead" in many meetings held to discuss responses to the PCAOB
questions.
785.

During the 2021, IT audit of BioHorizons, Elbert Jenkins, VP of IT, at

BioHorizons had postponed several meetings with Plaintiff, was missing calls, and
attempted to blame Plaintiff for the missing calls and meetings in order to provide
negative feedback to Plaintiffs supervisor.
786,

During the 2021 IT audit ofNMS, Edward Burdekin, President ofNMS

had made a pointed reference to the Family Dollar store as one of their clients. The
Plaintiff was at a Family Dollar store the day before with her mother.
787.

Plaintiff noted that recordings and evidence gathered during that same

meeting in September of 2021 with Edward Burdekin were deleted from her laptop in
an attempt to place her in a bad light. Plaintiffs IT experience allowed her to recover·

'
the data and prevent a possible by performance evaluation com~ent.

'

I

788.

Plaintiff informed Finch McCranie, her then attorneys, of all the

retaliatory practices she was facing,
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789.

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Defendant BDO USA, LLP and other entities and individuals listed in

Group 2 conspired with entities and individuals listed in Group 3 and Group 4 in order
to cause intentional harm to the Plaintiff as retaliation for reporting the fraud to the
proper authorities.
790.

'

The Defendants, singly and together, retaliated against Plaintiff by failing
I

.

!

to promote Plaintiff, harassing Plaintiff, discriminating against Plaintiff in the terms and
conditions of employment, broke into Plaintiffs home, for reporting conduct to the SEC
that the Plaintiff reasonably believed violated the federal securities law.
791.

Defendants, singly and together, retaliated against Plaintiff for disclosing

information that is protected or required under SOX and under Dodd-Frank.
792.

-Defendants committed the crime of influencin~ Plaintiff with intent to

deter Plaintiff from testifying freely, fully, and truthfully to any matter pending in any
court, in any administrative proceeding, or before a grand jury, by communicating,
directly and indirectly, to Plaintiff any threat of injury or damage to the person, property,
or employment of the Plaintiff or to the person, property, or employment of Plaintiffs
relative.
793.

Defendants knowingly used intimidation and threats, attempted to

persuade Plaintiff by means of corruption, and engaged in misleading conduct toward
Plaintiff with intent to hinder, delay, and/or prevent the communication to l1 law
enforcement officer, prosecuting attorney, or judge of the United States of information
relating to the commission or possible commission of a Federalioffense.

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',
794.

· Finch McCranie, Michael Sullivan, and Wal\er Jospin violated the

Attorney-Client Privilege when they failed to maintain inviolate the confidence and, at
.

'

.

every peril to themselves, to preserve the secrets of Plaintiff, th~ir then client.

COUNT EIGHT:
Violation of Client's Communications To Attorney Privileged
O.C.G.A. § 24-9-24
(Against All Defendants)
795.

The Plaintiff re-alleges and incorporates by reference each and every

paragraph of this Complaint and the facts as if set forth here in full for all purposes.
796.

A violation of Client's communications to attorney privileged occurs

when the Attorney discloses the advice or counsel he may give to his client, nor produce
or deliver up title deeds or other papers, except evidences of debt left in his possession
by his client. See O.C.G.A. § 24-9-24.
797.

As described more in this Complaint, the Defendants, by force,

intimidation, or threat, agreed and conspired among themselves and with others as well
as· took separate action to create a hostile work environment, a toxic climate at work,
and unsafe work conditions for the Plaintiff in order to stop her from reporting the fraud.
798.

As described more in this Complaint, the Defendants, by force,

intimidation, or threat, agreed and conspired among themselves and with others as well
as took s_eparate action to reprimand Plaintiff without just cause.
799.

As described more in this Complaint, the 'Defendants, by force,

I

intimidation, or threat, agreed and conspired among themselve~' and with others as well
I

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as took separate action to harass the Plaintiff in order to stop_ her from reporting·the
fraud.
800.

As described more in this Complaint, the :Defendants, by force,

intimidation, or threat, agreed and conspired among themselve~ and with others as well
as took separate action to deny the Plaintiff a promotion, advancement, and salary and
bonuses associated with a promotion in order to prevent the Plaintiff from reporting the
fraud.
80 I.

As described more in this Complaint, the 'Defendants, by force,

intimidation, or threat, agreed and conspired among themselves, and .with others as well
as took separate action to alter the employee's responsibilities and duties in order to
prevent the Plaintiff from reporting the fraud.
802.

As described more in this Complaint, the 'Defendants, by force,

intimidation, or threat, agreed and conspired among themselves' and with others as well
as took separate ·action to break into Plaintiffs home in order to prevent the Plaintiff
from reporting the fraud.
803.

As described more in this Complaint, the ;Defendants, by force,

intimidation, or threat, agreed and conspired among themselves· and with others as well
as took separate action to hack into Plaintiffs personal computer and phones in order to
prevent the Plaintiff from reporting the fraud.
804.

As described more in this Complaint, the Defendants, by force,

intimidation, or threat, agreed and conspired among themselves and with others, as well
1

as took separaie action, to retaliate and persecute Plaintiff ati work and at home for
engaging in a protected activity.
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805.

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As described more in this Complaint, the Defendants, by force,

intimidation, or threat, agreed and conspired among themselves and with others, as well
as took separate action, to retaliate and persecute Plaintiff at work and at home in order
to force Plaintiff to resign from her position.
· 806.

The parties in this case can be divided into four (4) main groups, together

referred to as the "Defendants",
Group 1

Plaintiff: is comprised of Raissa Djuissi Kengne, the Plaintiff, and former

employee of BOO USA, LLP. The Plaintiff worked for BDO USA, LLP in the capacity
of Experlenced IT Audit Manager.
Group 2

Defendant: is comprised of BDO USA, LLP, the "public accounting firm

where the Plaintiff was formerly employed, as well as Partners and members of
management at BOO USA, LLP including Scott Meier, Wesley Freeman, Paul Davison,
Jason Cuda, Justin Wilkes, Anthony Reh, Peter Poppo, Mark Davenport, Johnson Wong,
Interface, Atlanticus, Kas ·Naderi, Biol-Iorizons, and NMS. Group 2 also includes Justin
Mungal, a homeowner who lives directly across the Plaintiffs unit at the 1280 West
Condominium in Atlanta, GA who admittedly stated that he worked for BOO USA,
LLP.
Group 3 - Defendant: is comprised of the attorney's firms and;its representatives who
I

were previously retained by Plaintiff for representation in the Whistleblower case. The
attorney's firm was Finch McCranie and its representatives were Michael Sullivan and
Walter Jospin.
Defendant: is comprised of the 1280 West Condoniinium and its Board of
'
I
Directors as well as Beacon Management Services, LLC and its agents. Beacon
Group 4

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Management Services, LLC has served as the management con\pany for the 1280 West
Condominium Association where the Plaintiff resides for many, years.
807.

Plaintiff reported a violation of SEC regulations, PCAOB standards,

Al CPA standards, the Antitrust law, and a circumvention 'of the law prohibiting
I

employers fi-om asking about an applicant's pay history in the state of Georgia. The
misconduct happened while working for Defendant BDO USA; LLP.
808.

Plaintiff noticed that the workpapers for both pdvate clients and public

clients were being rolled forward year after year without actually doing the work. The
public clients included BlueLinx, Atlanticus, !ZEA, BioHorizons, and Interface.
Interface has recently been under an SEC investigation and ari executive employee at
Interface has been suspended. Th.e private clients included Jan.us, Dustex, FCC!, RSR
Group, ProCare, Vacation Express, and many others.
809.

The issue with the IT audit work performed was that several deficiencies

that should have been identified as significant deficiencies or material weaknesses were
actually identified as only control deficiencies. Because they w~re never communicated
to the financial statements audit team as control deficiencies, the financial statements
audit teams never adjusted their audit strategy and therefore, never addressed the risk of
material misstatements due to ineffective IT general controls (ITGCs).
810.

Plaintiff informed Defendant Wesley Freeman of the work that was not

performed in roughly 75% of the public and private engagemer;its he oversaw in the
Atlanta office. Defendant Wesley Freeman did not deny it. Insiead of fixing the issues

'

going forward, he kept misreporting the IT findings to hide the: significant. deficiencies

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and/or material weaknesses in the IS Assurance workpape,rs from both the core
Assurance team and the clients.
811.

Defendant Wesley Freeman enlisted the assistance of junior associates to

attempt to smear Plaintiff's reputation; thereby preventing Plaintiff from being
promoted.
812.

Defendant Wesley Freeman enlisted the assistance of junior associates to
'
attempt to smear Plaintiff's reputation; thereby preventing Plaintiff from being
promoted. These associates enlisted to smear my reputation were part of the group who
delivered such a poor work product.
813.

Plaintiff started being retaliated against at work. Retaliation practices

included, but were not limited to reprimanding Plaintiff in reviews without ground,
harassing Plaintiff, creating a hostile work environment for Plaintiff, making subtle
threats to Plaintiff, and using intimidation tactics against Plaintiff.
814.

During internal meetings in 2020 and early 2021,,Anthony Reh, a Partner

at BDO USA, LLP in the firm's Atlanta office stated that the mid-tier public accounting
firms (primarily BDO and Grant Thornton) and the big 4 (E&Y, Deloitte, KPMG, and
PWC) were going to reach an agreement to stop employees from switching firms and
asking for higher salary.
815.

Defendant Antony Reh, an Assurance Partner at BDO, had also stated

that Plaintiff "and her family should be careful".
I

816.

Plaintiff Raissa Djuissi Kengne signed the engagement letter with

I
Defendant Finch McCranie in June of 2021. A few month~ later Finch McCranie
resigned as the attorney finn off the Plaintiffs case. Plaintiff started being persecuted
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and retaliated against at home when she signed the contrac\ with Defimdant Finch
Mccranie.
817.

Defendants Finch and Mccranie, Michael Sullivan, and Walter Jospin

disclosed the content of their conversation to BDO USA, LLP :and did not disclose the

'

conflict of interest they had with any of the other Defendants. ·
.

818.

!

Plaintiff uploaded several documents she haq m Defendant's Finch

McCranie's data room per their request. Defendant's Finch :McCranie took several
months to review the evidence provided by the client and asked many questions about
BOO USA, LLP, the clients Plaintiff was working on, and the Plaintiff's family.
819.

The Plaintiff was at a meeting at Defendant's Finch McCranie's offices

'
'
located at 225 Peachtree St NE
#1700, Atlanta, GA 30303 for•several
hours when her

home was broken into on June 29 th , 202 I.
820.

During the meeting on June 29 1\ 2021 at Defendant Finch Mccranie, an

accountant was brought in to look at the evidence provided by Plaintiff. The accountant
asked the Plaintiff whether she believed that Defendant Wesley Freeman was drugged

'

and that was why he could not deliver on the engagements. Plaintiff responded by asking
if "Defendant Wesley Freeman had been drugged for the past five (5) years" while
overseeing the public company's engagements.
821.

The question asked by Defendant Finch McCranie's accountant is the

same one Defendant Scott Meier, the Southeast IS Audit Partne~ at BDO USA, LLP had
asked Plaintiff during their face-to-face meeting at the "Estatjlishment" restaurant in
I

Midtown Atlanta in early 2021.

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822.

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Plaintiff advised Defendant Finch Mccranie tha:t she had received a pay

increase of approximately 12% and that Plaintiff was up for promotion. Defendant
Michael Sullivan stated "well, that is a good thing". .
823.

'

While leaving the meeting, Defendant Finch 'McCranie's accountant

stated to the Plaintiff"Nobody is safe".
824.

·Plaintiff had several phone calls thereafter with Finch Mccranie. During

one of these calls, Defendant Michael Sullivan explained that they did not have enough
evidence to pursue the case. Plaintiff notes that it took Defendant Finch McCranie more
than six ( 6) months to determine whether they had en~ugh evidence for the
whistleblower case. Upon informing the Plaintiff on the phone that Defendant Finch
McCranie could no longer represent her, Defendant Michael Sullivan asked if Plaintiff
wanted to drop the case. Plaintiff responded "No". Plaintiff noted that there was a long
pause on the phone. After a few minutes, there was a few laughs on the call. Defendant
Michael Sullivan then told the Plaintiff that his firm would send her an email to withdraw
from the case.
825.

Plaintiff claims that after the phone call with Defendant Finch Mccranie,

the retaliation practices and attacks she faced, both at work and,in her personal life, had
increased.
826".

Plaintiffs home was broken into at multiple times. Plaintiff lives in a

condominium that has concierge services, which include, but a~·e not limited to, trained
staff who keep watch over the· whole building, visitors screeAing process, and smart

I

elevators that require a key card in order to both, enter the puilding and access the
'I
residential areas. The intruders must have had the buildin~ access card and the
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residential floors as well as a copy of the keys to the Plaintiffs home in order to have
access to the 1280 West building and the Plaintiffs home respectively.
827.

Plaintiff resigned and was blacklisted f'rom relevant job opportunities by·

Defendants because she engaged in protected activities.
828,

I'

Defendant Finch McCranie breached the attorney-client privilege by

I

reporting the attorney-client protected conversations it had with Defendant BOO USA,

I

LLP and failed to disclose to Plaintiff a conflict of interests.

i

829.

Defendant Finch Mccranie utilized the information provided by

I

Plaintiff, client at the time, to cause her harm and solidify relationship with Defendant
BOO USA, LLP and other members of Group 2.
830.

Defendant 1280 West Condominium Association and 1280 West Board

of Directors and other members in Group 4 facilitated and participated in the illegal
entry and trespass into the Plaintiffs unit.
831.

Defendant 1280 West Condominium Association and 1280 West Board

of Directors and other members in Group 4 have persecute,d Plaintiff at home by
claiming she owed HOA fees and attempting to deny her homeowner's privileges.
832.

Plaintiffs relationship with the 1280 West Condominium Association,

the 1280 West Board of Directors, and other members in Group 4 have been strenuous
in the past. Plaintiff is part of a class action lawsuit against the 1280 West Condominium
Association, the 1280 West Board of Directors, and other members in Group 4 for
breach of fiduciary duty, among other counts.

,I.

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833.

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Page 253 of 402

Defendants 1280 West Condominium Associatiqn and 1280 West Board

'
of Directors and other members in Group 4 have been in contact with Defendant BOO
USA, LLP and other members of Group 2 in other to cause harJ'.11 to Plaintiff.
834.

Defendant Interface, Inc's headquarters arc locat~d in 1280 West at 1280

W Peachtree St NW, Atlanta, GA 30309. Members oflnterfac'.e's management have a
relationship with the 1280 West Condominium Association, the 1280 West Board of
Directors, and other members in Group 4. Several ·Interface's employees also live at
1280 W Peachtree St NW . in the same condominium as Plaintiff.
835. · The clients of BOO USA, LLP, particularly the clients who are
mentioned as part of the subject matter.of the whistle blowing c~se, have threatened and
engaged in retaliatory practices against the Plaintiff.
836.

Kas Naderi, Chieflnformation Officer of Atlantfous, threatened Plaintiff

during .a meeting held between Atlanticus and BOO USA, LLJ.l and asked the Plaintiff
if Plaintiff was "how willing to work with Atlanticus" and if Plaintiff was the one
"asking for additional evidence to provide to the PCAOB" inspectors.
837.

Plaintiff was late during that call. Scott Meier, BOO TS Assurance

Principal, told Kas Naderi in the call that Plaintiff was in the bathroom. At the time of
the said meeting, Plaintiff was working from home. Plaintiffwas,indeed in the bathroom.

'
Scott Meier had no way of knowing the Plaintiff was indeed in the bathroom unless the
Plaintiff was under surveillance by BOO USA, LLP, its agents, ,and/or the Defendants.
I

838.

•

'' Atlanticus Holdings
During the same 2021 PCAOB inspection of

I
Corporation, Plaintiff was indirectly threatened by Mark Dav,enport (Audit Partner),
i

Peter Poppo (Audit Partner), and Monica Burgess (Senior Audit Manager) who kept
I

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using the word "dead" in many meetings held to discuss responses to the PCAOB
:

questions.
839.

During the 2021, IT audit of BioHorizons, Elbert Jenkins, VP of IT, at

BioHorizons had postponed several meetings with Plaintiff, :Was missing calls, and
I

attempted to blame Plaintiff for the missing calls and meetings in order to provide
negative feedback to Plaintiffs supervisor.
840.

During the 2021 IT audit ofNMS, Edward Burdekin, President ofNMS

had made a pointed reference to the Family Dollar store as one of their clients. The
Plaintiff was at a Family Dollar store the day before with her mother.
841.

Plaintiff noted that recordings and evidence gathered during that same

meeting in September of 2021 with Edward Burdckin were deleted from her laptop in
an attempt to place her in a bad light. Plaintiffs IT experience. allowed her to recover
the data and prevent a possible by performance evaluation corm,nent.
842.

Plaintiff informed Finch Mccranie, her theri attorneys, of all the

retaliatory practices she was facing.
843.

Defendant BDO USA, LLP and other entities and individuals listed in

Group 2 conspired with entities and individuals listed in Group• 3 and Group 4 in order
to cause intentional hatm to the Plaintiff as retaliation for reporting the fraud to the
proper authorities.
844.

The Defendants, singly and together, retaliated against Plaintiff by failing

to promote Plaintiff, harassing Plaintiff, discriminating against '
P;laintiff in the terms and

I
/

conditions of employment, broke into Plaintiffs home, for reporting conduct to the SEC

I
that the Plaintiff reasonably believed violated the federal securiiies law.
I

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845.

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Defendants, singly and together, retaliated again. t Plaintiff for disclosing

information that is protected or required under SOX and under Dodd-Frank.
846.

Defendants committed the crime of influencinlj Plaintiff with intent to

deter Plaintifffrom testifying freely, fully, and truthfully to any matter pending in any
court, in any administrative proceeding, or before a grand j4ry, by communicating,
directly and indirectly, to Plaintiff any threat of injury or damag~ to the person, property,
or employment of the Plaintiff or to the person, property, or employment of Plaintiff's
relative.
847.

Defendants knowingly used intimidation and threats, attempted to

persuade Plaintiff by means of corruption, and engaged in mis'Jeading conduct toward
Plaintiff with intent to hinder, delay, and/or prevent the communication to a law
enforcement officer, prosecuting attorney, or judge of the Unit~d States of information
relating to the commission or possible commission of a Federal: offense.
848.

Finch McC:ranic, Michael Sullivan, and WaHer Jospin violated the

Client's communications to attorney privileged agreement by disclosing the advice or
counsel .they have given to Plaintiff, their then client.
COUNT NINE:
Tampering with a witness, victim, or an informant
18 U.S. Code§ 1512
(Against All Defendants)

849.

The Plaintiff re-alleges and incorporates by reference each and every

I

' for all purposes.
paragraph of this Complaint and the facts as if set forth here in full

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The offense of tampering with a witness, victim\ or an informant occurs

when:
(!)

An entity or individual uses physical force or the threat of

physical force against any person, or attempts to do so, }Vith intent to-

'

a,

influence, delay, or prevent the t,estimony of any person

in an official proceeding;
I

b.

cause or induce any person to- :
i.

withhold testimony,

ot withhold a record,

document, or other object, from an offici~l proceeding;
ii.

alter, destroy, mutilate, or conceal an object with

intent to impair the integrity or availability of the object for use
I

in an official proceeding;
iii.

evade legal process summoning that person to

appear as a witness, or to produce a record, document,_ or other
object, in an official proceeding; or
iv.

be absent from an official proceeding to which that

person has been summoned by legal process; or
c.

hinder, delay, or prevent the communication to a law

enforcement officer or judge of the United States of information relating
to the commission or possible commission of a Federal offense or a
violation of conditions of probation, supervised rklease, parole, or release
!
I

pending judicial proceedings;

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(2)

An entity or individual knowingly uses i timidation, threatens, or
!
corruptly persuades another person, or attempts to ' do so, or engages in
misleading conduct toward another person, with intent t.oa..

influence, delay, or prevent the testimony of any person

in an official proceeding;

I

b.

cause or induce any person to- '.
i.

Withhold testimony, o: withhold a record,

document, or other object, from an official proceeding;
11.

alter, destroy, mutilate, or conceal an object with

intent to impair the object's integrity or availability for use in an
official proceeding;
iii.

evade legal process summonmg that person to

appear as a witness, or to produce a record, document, or other
object, in an official proceeding; or
iv.

be absent from an official proceeding to which

such person has been summoned by legal process; or
c.

hinder, delay, or prevent the communication to a law

enforcement officer or judge of the United States of information relating
to the commission or possible commission of a Federal offense or a
violation of conditions of probation, supervised release, parole, or release
pending judicial proceedings;
(3)

An entity or individual corruptly-

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a.

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destroys, mutilates,

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or conceals

a record,

document, or other object, or attempts to do so, with the intent to impair
the object's integrity or availability for use in an official proceeding; or
b.

otherwise obstructs, influences, or impedes any official
I

proceeding, or attempts to do so, shall be fined under this title or
imprisoned not more than 20 years, or both.
(4)

An entity or individual intentionally harasses anot~er person and

thereby hinders, delays, prevents, or dissuades any person froma.

attending or testifying in an officfal proceeding;

b.

reporting to a law enforcement .officer or judge of the

United States the commission or possible commission of a Federal
offense or a violation of conditions of probation I supervised release, 1
parole, or release pending judicial proceedings;
c.

arresting or seeking the arrest of another person in

connection with a Federal offense; or
d.

causing a criminal prosecutio.n, or a parole or probation

revocation proceeding, to· be sought or instituted, or assisting in such
prosecution or proceeding;
851.

As described· more in this Complaint, the Defendants, by . force,

intimidation, or threat, agreed and conspired among themselves: and with others as well
as took separate action to create a hostile work environment, ~ toxic climate at work,
i
and unsafe work conditions for the Plaintiff in order to stop her from reporting the fraud.

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852.

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As described more in this Complaint, the Defendants, by force,

intimidation, or threat, agreed and conspired among themselves and with others as well
as took separate action to reprimand Plaintiff without just caUS(l.
853.

As described more in this Complaint, the ''.Defendants, by force,

intimidation, or threat, agreed and conspired among themselves and with others as well
as took separate a·ction to harass the Plaintiff in order to stop, her from reporting the
fraud.
854.

As described more in this Complaint, the Defendants, by force,

intimidation, or threat, agreed and conspired among themselves and with others as well
as took separate action to deny the Plaintiff a promotion, advancement, and salary and
bonuses associated with ·a promotion in order to prevent the Plajntiff from reporting the
fraud.
855.

As described more in this Complaint, the Defendants, by force,

intimidation, or threat, agreed and conspired among themselves and with others as well
.
'
as took separate action to alter the employee's responsibilities and d'uties in order to
prevent the Plaintiff from reporting the fraud.
856.

As described more in this Complaint, the Defendants, by force,

intimidation, or threat, agreed and conspired among themselves and with others as well
as took separate action to break into Plaintiffs home in order to prevent the Plaintiff
from reporting the fraud.
857.

As described more in this Complaint, the IDefendants, by force,

intimidation, or threat, agreed and conspired among themselves: and with others as well

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as took separate action to hack into Plaintiffs personal computJr and phones in order to
prevent the Plaintiff from reporting the fraud.
858.

As described more in this _Complaint, the I Defendants, by force,

intimidation, or threat, agreed and conspired among themselvesl and with others, as well
as took separate action, to retaliate and persecute Plaintiff at work and at home ror.
engaging in a protected activity.
859.

As described more in this Complaint, the .Defendants, by force,

intimidation, or threat, agreed and conspired among themselves and with others, as well
as took separate action, to retaliate and persecute Plaintiff at work and at home in order
to force Plaintiff to resign from her position.
860.

The parties in this case can be divided into four-(4) main groups, together

referred to as the "Defendants".
Group 1 - Plaintiff: is comprised of Raissa Djuissi Kengne, the Plaintiff, and former
employee of BDO USA, LLP. The Plaintiff worked for BOO USA, LLP in the capacity
ofExperienccd IT Audit Manager.
, Group 2 - Defendant: is comprised of BDO USA, LLP, the :public accounting finn
where the Plaintiff was formerly employed, as well as Partners and members of
management at BDO USA, LLP including Scott Meier, Wesley Freeman, Paul Davison,
Jason Cuda, Justin Wilkes, Anthony Reh, Peter Poppo, Mark Da.;,enport, Johnson Wong,
Interface, Atlanticus, Kas Naderi, BioHorizons, and NMS. Group 2 also includes Justin
Mungal, a homeowner who lives directly across the Plaintiff~ unit at the 1280 West

'
Condominium in Atlanta, GA who admittedly stated that he worked
for BDO USA,
LLP.
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Group 3 - Defendant: is comprised of the attorney's finns and its representatives who
I

were previously retained by Plaintiff for representation in the whistleblower case. The
attorney's finn was Finch McCranie and its representatives were Michael Sullivan and
Walter Jospin.
Group 4 - Defendant: 'is comprised of the 1280 West Condo~inium and its Board of
Directors as well as Beacon Management Services, LLC ~nd its agents. Beacon
Management Services, LLC has served as the management company for the 1280 West
Condominium Association where the Plaintiff resides for many years.
861.

Plaintiff reported a violation of SEC regulations, PCAOB standards,

AICPA standards, the Antitrust law, and a circumvention of the law prohibiting ·
employers from asking about an applicant's pay history in th 7 state of Georgia. The
misconduct happened while working for Defendant BDO USA; LLP.
862.

Plaintiff noticed that the workpapers for both private clients and public

clients were being rolled forward year after year without actually doing the work. The
'

'

public clients included BlueLinx, Atlanticus, IZEA, BioH9rizons, and Interface.
Interface has recently been under an SEC investigation and an executive employee at
Interface has been suspended. The private clients included Janus, Dustex, FCC!, RSR
Group, ProCare, Vacation Express, and many others.
863.

The issue with _the IT audit work perfom1ed was that several deficiencies

that should have been identified as significant deficiencies or material weaknesses were
actually identified as only control deficiencies. Because they were never communicated
to the financial statements audit team as control deficiencies, !he financial statements

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audit teams never adjusted their audit strategy and therefore, never addressed the risk of
material misstatements due to ineffective IT general controls (ITGCs).
864.

Plaintiff informed Defendant Wesley Freeman of the work that was not
I

performed in roughly 75% of the public and private engagements he oversaw in the
;

Atlanta office. Defendant Wesley Freeman did not deny it. Instead of fixing the issues
'

going forward, he kept misreporting the IT findings to hide the' significant deficiencies
and/or material weaknesses in the IS Assurance workpapers from both the core
Assurance team and the clients.
865.

Defendant Wesley Freeman enlisted the assistance of junior associates to

attempt to smear Plaintiffs reputation; thereby preventin~ Plaintiff from being
promoted.
866.

Defendant Wesley Freeman enlisted the assistance of junior associates to

attempt to smear Plaintiffs reputation; thereby preventing Plaintiff from being
promoted. These associates enlisted to smear her reputation were part of the group who
delivered such a poor work product.
867.

Plaintiff started being retaliated against at work. Retaliation practices

included, but were not limited to reprimanding Plaintiff in reviews without ground,
harassing Plaintiff, creating a hostile work environment for Plaintiff, making subtle
threats to Plaintiff, and using intimidation tactics against Plaintiff.
868.

During internal meetings in 2020 and early 2021,,Anthony Reh, a Partner

at BDO USA, LLP in the firm's Atlanta office stated that the mid-tier public accounting

!

firtns (primarily BDO and Grant Thornton) and the big 4 (E&Y, Deloitte, KPMG, and

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PWC) were going to reach an agreement to stop employees fipm switching firms and
asking for higher salary.
869.

Defendant Antony Reh, an Assurance Partner at BDO, had also stated

that Plaintiff "and her family should be careful".
870.

Plaintiff started being persecuted and retaliated ~gainst at home when she

signed the contract with Defendant Finch McCranie.
871.

Plaintiffs home was broken into multiple times. Plaintiff lives in a

condominium that has concierge services, which include, but are not limited to, trained
staff who keep watch over the whole building, visitors screening process, and smart
elevators that require a key card in order to both, enter the building and access the
residential areas. The intruders must have had the building access card and the
residential floors as well as a copy of the keys to the Plaintiffs home in order to have
access to the 1280 West building and the Plaintiffs home respectively.
872.

Plaintiff resigned and was blacklisted from relevant job opportunities by

Defendants because she engaged in protected activities.
873.

Defendant Finch Mccranie breached the attorney-client privilege by '

reporting the attorney-client protected conversations it had with Defendant BDO USA,
LLP and failed to disclose to Plaintiff a conflict of interests.
874.

Defendant Finch McCranie u\ilized the information provided by Plaintiff

and then client to cause her harm and solidify relationship wit!) Defendant BDO USA,
LLP and other members of Group 2.

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875.

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Defendant 1280 West Condominium Association and 1280 West Board

of Directors and other members in Group 4 facilitated and participated in the illegal
entry and trespass into the Plaintiffs unit.
876.

Defendant 1280 West Condominium Association and 1280 West Board

of Directors and other members in Group 4 have persecuted Plaintiff at home by

!
claiming she owed HOA fees and attempting to deny her homepwner's privileges.
/

877.

Plaintiff's relationship with the 1280 West Condominium Association,

the 1280 West.Board of Directors, and other members in Group 4 have been strenuous
in the past. Plaintiff is part of a class action lawsuit against the 1280 West Condominium
Association, the 1280 West Board of Directors, and other ~embers in Gro~p 4 for
breach of fiduciary duty, aniong other counts.
878.

Defendants 1280 West Condominium Association and 1280 West Board

o{Directors and other members in Group 4 have been in contact with Defendant BDO
USA, LLP and other members of Group 2 in order to cause harm to Plaintiff.
879.

Defendant Interface, Inc's headquarters are located in 1280 West at 1280

W Peachtree St NW, Atlanta, GA 30309. Members of Interface's management have a
relationship with the 1280 West Condominium Association, the 1280 West Board of
Directors, and other members in Group 4. Several Interface's. employees also live at
1280 W Peachtree St NW in the same condominium as Plaintiff.
880.

The clients of BDO USA, LLP, particularly' the clients who are

mentioned as part of the subject matter of the whistleblowing case, have threatened and
'
engaged in retaliatory practices against the Plaintiff.

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881.

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Kas Naderi, Chieflnformation Officer of Atlant1cus, threatened Plaintiff

during a meeting held between Atlanticus and BDO USA, LLP and asked the Plaintiff
if Plaintiff was "now willing to work with Atlanticus" and if Plaintiff was the one
"asking for additional evidence to provide to the PCAOB" inspectors.
I

882.

Plaintiff was late during that call. Scott Meiyr, BDO IS Assurance

Principal, told Kas Naderi in the call that Plaintiff was in the bathroom. At the time of
:
the said meeting, Plaintiff was working from home. Plaintiff was indeed in the bathroom.
Scott Meier had no way of knowing the Plaintiff was indeed in ,the bathroom unless the
Plaintiff was under surveillance by BDO USA, LLP, its agents, and/or the Defendants.
883.

During the same 2021 PCAOB inspection of Atlanticus Holdings

Corporation, Plaintiff was indirectly threatened by Mark Da\'.enport (Audit Partner),
Peter Poppo (Audit Partner), and Monica Burgess (Senior Audit Manager) who kept
using the word "dead" in many meetings held to discuss responses to the PCAOB
questions.
884.

During the 2021, IT audit of BioHorizons, Elbert Jenkins, VP of IT, at

BioHorizons had postponed several meetings with Plaintiff, was missing calls, and
attempted to blame Plaintiff for the missing calls and meetings in order to provide
negative feedback to Plaintiff's supervisor.
885.

During the 2021 IT audit ofNMS, Edward Burdekin, President ofNMS

had made a pointed reference to the Family Dollar store as one of their clients. The
Plaintiff was at a Family Dollar store the day before with her mother.
886.

Plaintiff noted that recordings and evidence gathered during that same
I
I

meeting in September of 2021 with Edward Burdekin were deleted from her laptop in
I

'
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the data and prevent a possible by performance evaluation comment.
887.

Defendant BDO USA, LLP and other entities and individuals listed in

Group 2 conspired with entities and individuals listed in Group 3 and Group 4 in order
to cause intentional harm to the Plaintiff as retaliation for reporting the fraud to the
proper authorities.
888.

The Defendants, singly and together, retaliated against Plaintiff by failing

to promote Plaintiff, harassing Plaintiff, discriminating against Plaintiff in the terms and
conditions of employment, broke into Plaintiffs h9me, for reporting conduct to the SEC
that the Plaintiff reasonably believed violated the federal securities law.
889.

Defendants, singly and together, retaliated against Plaintiff for disclosing

information that is protected or required under SOX and under Dodd-Frank.
890.

Defendants committed the crime of influencing Plaintiff with intent to

deter Plaintiff from testifying freely, fully, and truthfully to any matter pending in any
court, in any administrative proceeding, or before a grand j4ry, by communicating,
directly and indirectly, to Plaintiff any threat of injury or damag~ to the person, property,
or employment of the Plaintiff or to the person, property, or employment of Plaintiffs
relative.
891.

Defendants knowingly used intimidation and threats, attempted to

persuade Plaintiff by means of corruption, ancj engaged in misleading conduct toward
Plaintiff with intent to hinder, delay, and/or prevent the communication to a law
'
enforcement officer, prosecuting attorney, or judge of the Unithd States of information
relating to the commission or possible commission of a Federal offense.
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COUNT TEN:
Influencing Witness
O,C.G.A. §16-10-93
(Against All Defendants)

892.

The Plaintiff re-alleges and incorporates by reference each and every
1

paragraph of this Complaint and the facts as if set forth here in full for all purposes.
893.

The offense of influencing a witness occurs when:
(!)

a person who, with intent to deter a witness from testifying freely,

fully, and truthfully to any matter pending in any court, in any administrative
proceeding, or before a grand jury, communicates, directly or indirectly, to such
witness any threat of injury or damage to the person, property, or employment
of the witness or to the person, property, or employment of any relative or
associate of the witness or who offers or delivers any benefit, reward, or
consideration for such witness or to a relative or associate of the witness shall
will be guilty of influencing witnesses.
(2)

any person knowingly to use intimidation, physical force, or

threats; to persuade another person by means of corruption or to attempt to do
so; or to engage in misleading conduct toward another p·erson with intent to:
a.

Influence, delay, or prevent the testimony of any person

in .an official proceeding;
b.

Cause or induce any person to withhold testimony or a
i

record, document, or another object from an official proceeding, alter,

' to impair the object's
destroy, mutilate, or conceal an object with intent
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'

·,I

integrity or availability for use in an official proceeding, evade legal
process summoning that person to appear as a ;witness or to produce a
record, document, or other object in an official proceeding; or be absent
I

from an official proceeding to which such persoJ has been summoned by
legal process; or
c.

'

Hinder, delay, or prevent the· c~mmunication to a law
'
I

enforcement officer, prosecuting attorney, or' judge of this state of
information relating to the commission or possible commission of a
criminal offense or a violation of conditions of probation, parole, or
release pending judicial proceedings.
894.

Pursuant to O.C.G.A. §16-10-93, a witness ca~ be influenced with or

without force.
895.

As described more in this Complaint, the Defendants, by force,

intimidation, or threat, agreed and conspired among themselves an_d with others as well
as took separate action Id create a hostile work environment, a toxic climate at work,
and unsafe work conditions for the Plaintiff in order to stop her (rom reporting the fraud.
896.

As described more in this Complaint, the Defendants, by force,

intimidation, or threat, agreed and conspired among themselves and with others as well
as took separate action to reprimand Plaintiff without just cause.
897.

As described_ more in this Complaint, the pefendants, by force,

intimidation, or threat, agreed and conspired among themselves' and with others as well
as took separat~ action to harass the Plaintiff in order to stop! her from reporting the
fraud.
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elevators that require a key card in order to both, enter the uilding and access the
I'
residential areas. The intruders must have had the building access card and' the
residential floors as well as a copy of the keys to the Plaintiff'~ home in order to have
access to the 1280 West building and the Plaintiff's home respectively.
916.

Plaintiff resigned and was blacklisted from releJatitjob opportunities by

Defendants because she engaged· in protected activities. ·
917.

'
Defendant Finch McCranie breached the atto~ey-client privilege by

reporting the attorney-client protected conversations it had with Defendant BOO USA,
LLP and failed to disclose to Plaintiff a conflict of interests.
918.

Defendant Finch McCranie utilized the information provided by Plaintiff

and then client .to cause her harm and solidify relationship with Defendant BOO USA,
LLP and other members of Group 2.
919.

Defendant 1280 West Condominium Association and 1280 West Board

of Directors and other members in Group 4 facilitated and participated in the illegal
entry and trespass int~ the Plaintiff's _unit.
920.

Defendant 1280 West Condominium Association and 1280 West Board

of Directors and other members in Group 4 have persecuted Plaintiff at home by
claiming she owed HOA fees and attempting to deny her homeowner's privileges.
921.

Plaintiff's relationship with the 1280 West Condominium Association,

the 1280 West Board of Directors, and other members in Group 4 have been strenuous
!

in the past. Plaintiff is part ofa class action lawsuit against the 1280 West Condominium
•

I
I

Association, the 1280 West Board of Directors, and other m~mbers in Group 4 for
breach of fiduciary duty, among other counts.
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922.

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Defendants 1280 West Condominium AssociatiL and 1280 West Board

of Directors and other members in Group 4 have been in cont~ct with Defendant BDO
USA, LLP and other members of Group 2 in other to cause harm to Plaintiff.
923.

Defendant Interface, Inc's headquarters are located in 1280 West at 1280

W Peachtree St NW, Atlanta, GA 30309. Members of Interface's management have a
relationship with the 1280 West Condominium Association, t)ie 1280 West Board of
Directors, and other members in Group 4. Several Interface's' employees also live at
1280 W Peachtree St NW in the same condominium as Plaintiff.
924.

The clients of BDO USA, LLP, particularly the clients who are

mentioned as part of the subject matter of the whistleblowing case, have threatened and
engaged in retaliatory practices against the Plaintiff,
I

925,

Kas Naderi, Chief Information Officer of Atlanti'cus, threatened Plaintiff

during a meeting held between Atlanticus and BDO USA, LLP and asked the Plaintiff
if Plaintiff was "now willing to work with Atlanticus" and if Plaintiff was the one
"asking for additional evidence to provide to the PCAOB" inspectors.
926.

Plaintiff was late during that call. Scott Meier, BDO IS Assurance

At the time of
Principal, .told Kas Naderi in the call that Plaintiff was in the bathroom.
.
the said meeting, Plaintiff was working from home. Plaintiffwas'indeed in the bathroom.
'

Scott Meier had no way of knowing the Plaintiff was indeed in the bathroom unless the
Plaintiff was under surveillance by BDO USA, LLP, its agents, :and/or the Defendants.
i

927.

During the same 2021 PCAOB inspection ~f. Atlanticus Holdings

Corporation, Plaintiff was indirectly threatened by Mark Dav~nport (Audit Partner),
Peter Poppo (Audit Partner), and Monica Burgess (Senior Audit Manager) who kept
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,.;,,g ili• worn "dood" io - , mootiogs hcld <o di•=•

J,_

Page 271 of 402

lo ili, PCAOB

questions.
928.

During the 2021, IT audit of BioHorizons, Elbert Jenkins, VP of IT, ·at

BioHorizons had postponed several meetings with Plaintiff, was missing calls, and
attempted to blame Plaintiff for the missing calls and meetings in order to provide
negative feedback to Plaintiffs supervisor.
929.

During the 2021 IT audit ofNMS, Edward Burcjekin, President ofNMS

had made a pointed reference to the Family Dollar store as one of their clients. The
Plaintiff was at a Family Dollar store the day before with her mother.
930.

Plaintiff noted that recordings and evidence gathered during that same

meeting in September of 2021 with Edward Burdekin were deleted from her laptop in
an attempt to place her in a bad light. Plaintiffs IT experience allowed her to recover
the data and prevent a possible by performance evaluation comment.
. 931.

Defendant BDO USA, LLP and other entities and individuals listed in

Group 2 conspired with entities and individuals listed in Group 3 and Group 4 in order

'
to cause intentional harm to the Plaintiff as retaliation for reporting the fraud to the
proper authorities.
932.

The Defendants, singly and together, retaliated against Plaintiff by failing

to promote Plaintiff, harassing Plaintiff, discriminating against Plaintiff in the terms and
conditions of employment, broke into Plaintiffs home, for reporting conduct to the SEC
that the Plaintiff reasonably believed violated the federal securjties law.
933..

Defendants, singly and together, retaliated again~! Plaintiff for disclosing

information that is protected or required under SOX and under'.Dodd-Frank.
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934.

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Page 272 of 402

Defendants committed the crime of influencin Plaintiff with intent to

deter Plaintiff from testifying freely, fully, and truthfully to any matter pending in any
court, in any administrative proceeding, or before a grand jµry, by communicating,
directly and indirectly, to Plaintiff any threat of injury or damag~ to the person, property,
or employment of the Plaintiff or to the person, property, or e~ployment of Plaintiff's
relative.
935.

Defendants knowingly used intimidation and threats, attempted to

persuade Plaintiff by means of corruption, and engaged in misleading conduct toward
Plaintiff with intent to hinder, delay, and/or prevent the communication to a law
enforcement officer, prosecuting attorney, or judge of this stale of information relating
to the commission or possible commission oi'a criminal offense.
COUNT ELEVEN:
Conspiracy to Commit a Crime
O.C.G.A. § 16-4-8

(Against All Defendants)
936.

The Plaintiff re-alleges and incorporates by r~ference each and every

paragraph of this Complaint and the facts as if set forth here in.full for all purposes.
.
I
937. The offense of conspiracy to commit a crime occurs when a person
togeiher with one or more persons conspires to commit any crime and any one or more
of such persons does any overt act to effect the object of the conspiracy. See GA Code

§ 16-4-8.

'
l

938.

After conspiracy is formed, if a. party joins ~erein, knowing of its

existence and purpose, that party becomes as much a party thereto as if the person had
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been an original member. Willson v. Appalachian Oak Flooring & Hdwe. Co., 220 Ga.

!

599, 140 S.E.2d 830 (1965) (decided under prior law)
939.

If in carrying out design of conspirators, overt acts are done, causing legal

damage, the person so damaged has a right of action. Patterson:Pope Motor Co. v. Ford
Motor Co., 66 Ga. App. 41, 16 S.E.2d 877 (1941).
940.

As described more in this Complaint, the Defendants, by force,

intimidation, or threat, agreed and conspired among themselves aild with others as well
as took separate action to create a hostile work environment, ~ toxic climate at work,
and Uilsafe work conditions for the Plaintiff in order to-stop her from reporting the fraud.
941.

As described more in this Complaint, the ; Defendants, by force,

intimidation, or threat, agreed and conspired among themselves and with others as well
as took separate action to reprimand Plaintiff without just cause.
942.

As described more in this Complaint, the . Defendants, by force,

intimidation, or threat, agreed and conspired among themselve~ and with others as well
as took separate action to harass the Plaintiff in order to stop her from reporting the
fraud.
943.

As described more in this Complaint, the · Defendants, by force,

intimidation, or threat, agreed and conspired among themselves and with others as well
as took separate action to deny the Plaintiff a promotion, advancement, and salary and
bonuses associated with a promotion in order to prevent the Plaintiff from reporting the
fraud.

'

I

944.

As described more in this Complaint, the f Defendants, by force,

intimidation, or threat, agreed and conspired among themselve$ .and with others as well

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Group 2 - Defendant: is comprised of l3DO USA, LLP, the. public accounting firm
where the Plaintiff was formerly employed, as well as Partners and members of
management at BDO USA, LLP including Scott Meier, Wesley'Freeman, Paul Davison,
Jason Cuda, Justin Wilkes, Anthony Reh, Peter Poppo, Mark Da\'enport, Johnson Wong,
Interface, Atlanticus, Kas Naderi, BioHorizons, and NMS. Grolip 2 also includes Justin
Mungal, a homeown er who lives directly across the Plaintiff~ unit at the 1280 West
Condominium in Atlanta, GA who admittedly stated that he ~orked for 'BDO USA,
LLP.
Group 3 - Defendant: is comprised of the attorney's finns and its representatives who
were previously retained by Plaintiff for representation in the whistleblo wer case. The
attorney's firm was Finch Mccranie and its representatives were Michael Sullivan and
Walter Jospin.
Group 4 - Defendant: is comprised of the 1280 West' Condominium and its Board of
Directors as well as Beacon Management Services, LLC and its agents. Beacon
Management Services, LLC has served as the management company for the 1280 West
Condominium Association where the Plaintiff resides for many years.
950.

Plaintiff reported a violation of SEC regulations, PCAOB standards,

AICPA standa,ds, the Antitrust law, and a circumvention bf the law prohibiting
employers ,from asking about an applicant's pay history in th~ state of Georgia. The
misconduct happened while working for Defendant BDO USA; LLP.
I

951,

clients and public
Plaintiff noticed that the workpapers for both piivate
I

clients were being rolled forward year after year without acn1a\ly doing the work. The

-"
d Inteuace.
. Hj .
public clients included BlueLinx, Atlanticus, !ZEA, B10 imzons, an
I

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I

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I

Interface has recently been under an SEC investigation and an executive employee at
Interface has been suspended. The private clients included Jalius, Dustex, FCC!, RSR
Group, ProCare, Vacation Express, and many others.
952.

The issue with the IT audit work performed was,that several deficiencies

that should have been identified as significant deficiencies or material weaknesses were
actually identified as only control deficiencies. Because they were never communicated
to the financial statements audit team as control deficiencies, the financial statements
audit teams never adjusted their audit strategy and therefore, never addressed the risk of
material misstatements due to ineffective IT general controls (IrGCs).
953.

Plaintiff informed the Defendant Wesley Freeman of the work that was

not performed in roughly 75% of the public and private engagements he oversaw in the
Atlanta office. Defendant Wesley Freeman did not deny it. Instead of fixing the issues
going fqrward, he kept misreporting the IT findings to ~ide the significant deficiencies
and/or material weaknesses in the IS Assurance workpapers from both the core
Assurance team and the clients.
954.

Defendant Wesley Freeman enlisted the assistance ofjunior associates to

attempt to smear Plaintiff's reputation; thereby preventing Plaintiff from being
promoted.
955.

Defendant Wesley Freeman enlisted the assistance of junior associates to

attempt to smear Plaintiffs reputation; thereby preventing Plaintiff from being
promoted. These associates enlisted to smear my reputation were part of the group who
delivered such a poor work product.

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Plaintiff started being retaliated against at woJk. Retaliation practices

included, but were not limited to reprimanding Plaintiff in reviews without ground,
harassing Plaintiff, creating a hostile work environment for Plaintiff, making subtle
threats to Plaintiff, and using intimidation tactics against Plaintiff,
957.

During internal meetings in 2020 and early 2021; Anthony Reh, a Partner

at BDO USA, LLP in the firm's Atlanta office stated that the mid-tier public accounting
firms (primarily BDO and Grant Thornton) and the big 4 (E&Y, Deloitte, KPMG, and
PWC) were going to reach art agreement to stop employees from switching firrtis and
asking for higher salary.
958.

Plaintiff was blacklisted from relevant job opportunities by Defendants

from engaging in protected activities.

959.

Plaintiff started being persecuted and retaliated aii;ainst at home when she

signed the contract with Defendant Finch McCranie.
960.

Plaintiffs home was broken into at multiple ti!lles. Pll)intiff lives in a

condominium that has concierge services, which include, but are not limited to, trained
staff who keep watch over the whole building, visitors screening process, and smart
elevators that require a key card in order to both, enter the ~uilding and access the
residential areas. Intruders must have had a double of the Plaintiff's key and a building
access card in order to enter the Plaintiff's home.
961.

Defendant Finch McCranie breached the attorney-client privilege by

reporting the attorney-client protected conversations it had witJI Defendant BDO USA,
LLP and failed to disclose to Plaintiff a conflict of interests.

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962.

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n provided by Plaintiff
Defendan t Finch McCranie utilized the informatio
I

and then client to cause her harm and solidify relationship with Defendan t BDO USA,
LLP and other members of Group 2.
963.

Defendan t 1280 West Condomin ium Associatio n and 1280 West Board

of Directors and other members in Group 4 facilitated and p~rticipat ed in the illegal
entry and trespass into the Plaintiffs unit.
964.

Defendan t 1280 West Condominium Associatio n and 1280 West Board

of Directors and other members in Group 4 have persecuted Plaintiff at home by
claiming she owed HOA fees and attempting to d~ny her homeown er's privileges.
965.

Plaintiffs relationship with the 1280 West Condomin ium Associatio n,

the 1280 West Board of Directors, and other members in Group 4 have been strenuous

in the past Plaintiff is part ofa class action lawsuit against the 1:;rno West Condomin ium
Association, the 1280 West Board of Directors, and other members in Group 4 for
breach of fiduciary duty, among other counts.
966.

Defendan ts 1280 West Condomin ium Associatiq n and 1280 West Bo_ard
I

of Directors and other members in Group 4 have been in contact with Defendan t BOO
USA, LLP and other members of Group 2 in order to cause haqh to Plaintiff
967.

Defendan t Interface, Inc's headquarters are located in 1280 West at 1280

W Peachtree St NW, Atlanta, GA 30309. Members of Interfac_e's managem ent have a
• I

relationship with the 1280 West Condomin ium Associatio n, the 1280 West Board of

'

I

Directors, and other members in Group 4. Several Interface's! employees- also live at
1280 W Peachtree St NW in the same condomin ium as Plaintiff.

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968.

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The clients of BDO USA, LLP, particul'arl

Page 278 of 402

the clients who are

mentioned as part of the subject matter of the whistleblowing case, have threatened and
engaged in retaliatory practices against the Plaintiff.
969.

Kas Naderi, Chieflnformation Officer of Atlanticus, threatened Plaintiff

during a meeting held between Atlanticus and BDO USA, LLP and asked the .Plaintiff
•

I

if Plaintiff was "now willing to work with Atlanticus" and i'f Plaintiff was the one
"asking for additional evidence to provide to the PCAOB" inspectors.
970.

Plaintiff was late during that call. Scott Meier, BOO IS Assurance

'
Principal, told Kas Naderi in the call that Plaintiff was in the bathroom.
At the time of
the said meeting, Plaintiff was working from home. Plaintiff was indeed in the bathroom.
Scott Meier had no way of knowing the Plaintiff was indeed in fhe bathroom unless the
Plaintiff was under surveillance by BDO USA, LLP, its agents, and/or the Defendants.
971.

During the same 2021 PCAOB inspection ~f Atlanticus Holdings

''

Corporation, Plaintiff was indirectly threatened by Mark Dav,enport (Audit Partner),
Peter Poppo (Audit Partner), and Monica Burgess (Senior Audit Manager) who kept
using the word "dead" in many meetings held to discuss responses to the PCAOB
questions.
972.

During the 2021, IT audit of BioHorizons, Elbert Jenkins, VP of IT, at

BioHorizons had postponed several meetings with Plaintiff, was missing calls, and
attempted to blame Plaintiff for the missing calls and meetings in order to provide
negative feedback to Plaintiff's supervisor.

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I

'

973.

During the 2021 IT audit ofNMS, Edward Burdekin, President ofNMS

had made a pointed reference to the Family Dollar store as Cine of their clients. The.
Plaintiff was at a Family Dollar sto~e the day before with her mother.
974.

Plaintiff noted that recordings and evidence gathered during that same

meeting in September of 2021 with Edward Burdekin were deleted from her laptop in
an attempt to place her ip a bad light. Plaintiffs IT experience allowed her to recover
the data and prevent a possible by performance evaluation cominent.
975.

Defendant BDO USA, LLP and other entities and individuals listed in

Group 2 conspired with entities and individuals listed in Group 3 and Group 4 in order
to cause -intentional ham1 to the Plaintiff as retaliation for reporting the fraud to the
proper authorities.
976.

The Defendants, singly and together, retaliated againstPlaintiffby failing

to promote Plaintiff, harassing Plaintiff, discriminating against Plaintiff in the terms and
conditions of employment, broke into Plaintiffs home, for reporting conduct to the SEC
that the Plaintiff reasonably believed violated the federal securities law.
. 977.

Defendants, singly and together, retaliated against Plaintiff for disclosing

information that is protected or required under SOX and under Dodd-Frank.
978.,

Defendants committed the act of conspiracy when together, Group 2,

Group 3, and Group 4 committed the crimes described herein against Plaintiff and did
the overt acts described herein to effect the object·of the conspiracy.
COUNT TWELVE:

I
I

I
Violations of Computer Crimes Law~
O.C.G.A. §§ 16-9-90 - 16-9-94
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(Against All Defendants)
979.

The Plaintiff re-alleges and incorporates by reference each and every

paragraph of this Complaint and the facts as if set forth here in full for all purposes.
980.

A violation of computer crimes law occurs, among other circumstances,

when:

(!)

any person uses a computer or computer network with knowledge
I

that such use is without authority and with the intention of:
a.

Deleting or in any way removing, either temporarily or

permanently, any computer program or dat!\ from a computer or
computer network;
b.

Obstructing, interrupting, or in any way interfering with

the use of a computer program or data; or
c.

Altering, damaging, or m any way causing the

malfunction of a computer, computer network, or computer program,
regardless of how long the alteration, damage, or malfunction persists
shall be guilty of the crime of computer trespass:
(2)

any person uses a computer or computer network with the

intention of examining any employment, medical, salary, credit, or any other
financial or personal data relating to any other person with knowledge that such
examination is without authority shall be guilty of the crime of computer
invasion of privacy.

98 I.

As described more in this Complaint, the ·Defendants, by force,

intimidation, or threat, agreed and conspired among themselves' and with others as well
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as took separate action to create a hostile work environment,

Page 281 of 402

toxic climate at work,
I

and unsafe work conditions for the Plaintiff in order to stop her from reporting the fraud.
982.

As described more in this Complaint, the .Defendants, by force,

intimidation, or threat, agreed and conspired among themselves' and with others as well
'
as took separate action to reprimand Plaintiff without just caus~.
983.

As described more in this Complaint, the :Defendants, by force,

intimidation, or threat, agreed and conspired among themselves· and with others as well
as took separate action to harass the Plaintiff in order to stop her from reporting the
fra11d.
984.

As described more in this Complaint, the ;Defendants, by force,

intimidation, or threat, agreed and conspired among themselves· and with others as well
I

as took separate action to deny the Plaintiff a promotion, advancement, and salary and
bonuses associated with a promotion in order to prevent the Plaintiff from reporting the
fraud.
985.

'I .
As described more in this Complaint, the :Defendants, by force,

intimidation, or threat, agreed and conspired among themselves: and with others as Well
as took separate action to alter the employee's responsibilitie~ and duties in order to
prevent the Plaintiff from reporting the fraud.
986.

As described more in this Complaint, the ·Defendants, by force,

intimidation, or threat, agreed and conspired among themselves: and with others as well
as took separate action to break into Plaintiffs home in order:to prevent the Plaintiff

I
from reporting the fraud.

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As described more in this Complaint, the Defendants, by force,

intimidation, or threat, agreed and conspired among themselves and with others as well
as took separate action to hack into Plaintiffs personal computer and phones in order to
'

'

prevent the Plaintifffromreporting the fraud.
988.

As described more in this Complaint, the 'Defendants, by force,

intimidation, or threat, agreed and conspired among·themselves,and with others, as well
as took separate action, to retaliate and persecute Plaintiff at work and at home for
engaging in a protected activity.
989.

As described more in this Complaint, the Defendants, by force,

intimidation, or threat, agreed and conspired among themselves and with others, as well
as took separate action, to retaliate and persecute Plaintiffat work and at home in order
'
to force Plaintiff to resign from her position.
990.

The parties in this case can be divided into four (4) main groups, together

referred to as the "Defendants".
Gronp I - Plaintiff: is comprised of Raissa Djuissi Kengne, the Plaintiff, and former
employee <ifBDO USA, LLP. The Plaintiff worked for BOO USA, LLP in the capacity
of Experienced IT Audit Manager.
Group 2 - Defendant: is comprised of BDO USA, LLP, the public accounting firm
where the Plaintiff was formerly employed, as well as Partners and members of
management at BOO USA, LLP including Scott Meier, Wesley Freeman, Paul Davison,
I

Jason Cnda, Justin Wilkes, Anthony Reh, Peter Poppo, Mru:kDayenport, Johnson Wong,

I
Interface, .Atlanticus, Kas Naderi, BioHorizons, and NMS. Group 2 also includes Justin

I

.

Mungal, a homeowner who lives directly across the Plaintiff~ unit at the 1280 West
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Condominium in Atlanta, GA who admittedly stated that he , orked for BDO USA,
LLP.
Group 3 - Defendant: is comprised of the attorney's firms and its representatives who
were previously retained by Plaintiff for representation in the whistleblower case. The
attorney's firm was Finch McCranie and its representatives wete Michael Sullivan and
Walter Jospin.

•
Group 4 - Defendant: is comprised of the 1280 West Condominium and .its Board of
Directors as well as Beacon Management Services, LLC and its agents. Beacon
Management Services, LLC has served as the management company for the 1280 West
Condominium Association where the Plaintiff resides for many years.
:

991.

Plaintiff reported a violation of SEC regulatiqns, PCAOB standards,

AICPA standards, the Antitrust law, and a circumvention of the law prohibiting·
employers from asking about an applicant's pay history in th~ state of Georgia. The
misconduct happened while working for Defendant BDO USA,, LLP.
992.

'

Plaintiff informed Defendant Wesley Freeman ~f the work that was not.

performed in roughly 75% of the public and private engagernents he oversaw in the
Atlanta office. Defendant Weslei Freeman did not deny it. Instead of fixing the issues
going forward, he kept misreporting the IT findings to hide the significant deficiencies
and/or material weaknesses in the IS Assurance workpape,;s from both the core
Assurance team and the clients.
993.

I

Defendant Wesley Freeman enlisted the assistance of junior associates to
I

attempt to smear Plaintiff's reputation; thereby preventind Plaintiff from being
promoted.
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I

994.

Defendant Wesley Freeman enlisted the assistatice of junior associates to
I

attempt to smear Plaintiff's reputation; thereby preventing Plaintiff from being
promoted. These associates enlisted to smear my reputation were part of the group who
delivered such a poor work product.

995.

Plaintiff started being retaliated against at wofk. Retaliation practices

included, but were not limited to reprimanding Plaintiff in r6views without ground,
'
''
harassing Plaintiff, creating a hostile work environment for Plaintiff, making subtle
threats to Plaintiff, and using intimidation tactics against Plaintiff.
996.

During internal meetings in 2020 and early 2021, Anthony Reh, a Partner

at BDO USA, LLP in the firm's Atlanta office stated that the mid-tier public accounting
firms (primarily BDO and Grant Thornton) and the big 4 (E&Y, Deloitte, KPMG, and
PWC) were going to reach an agreement to stop employees from switching firms and
asking for higher salary.

997.

Defendant Antony Reh, an Assurance Partner at BDO, had also stated

that Plaintiff "and her family should be careful".

998.

Plaintiff Raissa Djuissi Kengne signed the engagement letter with

Defendant Finch McCranie in June of 2021. A few months later Finch McCranie
resigned as the attorney firm on the Plaintiff's case. Plaintiff started being persecuted
and retaliated against at home when she signed the contract with Defendant Finch
Mccranie.

999.

Defendants Finch and Mccranie, Michael Sulli~an, and Walter Jospin

' did not disclose the
disclosed the content of their conversation to BDO USA, LLP iµ1d
conflict of interest they had with any of the other Defendants.
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1000. Plaintiff uploaded several documents she had in Defendant's Finch
McCranie's data room per their request. Defendant's Finch McCranie took several
months to review the evidence provided by the client and asked many questions about
BDO USA, LLP, the clients Plaintiff was working on, and the Plaintiffs family.
1001. The Plaintiff was at a meeting at Defendant's Finch McCranie's offices
located at' 225 Peachtree St NE #1700, Atlanta, GA 30303 for many hours when her
home was broken info on June 29 th, 2021.
1002. During the meeting on June 29'\ 2021 at Defendant Finch Mccranie, an
accountant was brought in to look at the evidence proviq7d by Plaintiff. The accountant
asked the Plaintiff whether she believed that Defendant Wesley Freeman was drugged
and that was why he could not deliver on the engagements. Plaintiff responded by asking
if "Defendant Wesley Freeman had been drugged for the past five (5) years" while
overseeing the public company's engagements.
1003. The question asked by Defendant Finch McCranie's accountant is thii
;

same one Defendant Scott Meier, the Southeast IS Audit Partner at BDO USA, LLP had
asked Plaintiff during their 'face-to-fa6e meeting at the "Establishment" restaurant in
Midtown Atlanta in early 202'1.
1004. Plaintiff advised Defendant Finch Mccranie that she had received a pay

,.

increase of approximately 12% and that Plaintiff was up for promotion. Defendant
Michael Sullivan stated "well, that is a good thing".
1005. While leaving the meeting, Defendant Finch McCranie-•s accountant
stated to the Plaintiff "Nobody is safe",

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1006. Plaintiff had several phone calls thereafter with Finch Mc:Cranie. During
one of these calls, Defenda nt Micliael Sullivan explained that they did not have enough
evidence to pursue the case. Plaintiff notes that lt took Defenda nt Finch Mccran ie more
for the whistleb lower
than 6 months to determin e whether they had enough evidence
I
I

case. Upon infonnin g the Plaintiff on the phone that Defendan.t Finch McCran ie could
no longer represen t her, Defenda nt Michael Sullivan asked if Plaintiff wanted to drop
the case. Plaintiff responded "No". Plaintiff noted that there was a long pause on the
phone. After a few minutes, there were a few laughs on the call. Defenda nt Michael
Sullivan then told the Plaintiff that his firm would send her an ,email to withdraw from
the case.

'

1007. Plaintiff claims that after the phone call with Defenda nt Finch McCranie,
the retaliation practices and attacks she faced, both at work and' in her personal life, had
increased.
1008. Plaintiff s home was broken into at multiple times. Plaintiff lives in a
condomi nium that has concierge services, which include, but are not limited to, trained
staff who keep watch over the whole building, visitors screenin g process, and smart
elevators that require a key card in order to both, enter the building and access the
residential areas. The intruders must have had the building access card and the
residential floors as well as a copy of the keys to the Plaintiff s home in order to have
access to the 1280 West building and the Plaintiff s home resp ctively,

1
I

1009. Plaintiff s home was accessed multiple times w,ithout her authorization
and her data was compromised.

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i

' them know of the
1010. Plaintiff reached out to Google Support to Jet
I
unauthorized access on the Gmail account rkengnel@gmail.com.
1011. Plaintiff

is

now

unable

to

access

-her

Gmail

account

rkengneJ@gmail.com.
1012. Defendant BDOUSA, LLP had not fully removed the Intune application
from Plaintiff's personal cell phone she utilized for work as Piaintiff had requested at
the height of the attacks. Plaintiff contacted IT support at BDO USA, LLP to ask them

to remove the software several times, including on November' 2l , 2021. BDO USA,
st

LLP was still able to access information on Plaintiffs cell phone and read her data
afterwards.
1013. Plaintiffs noted that the following neighbors ·had a remote desktop
connection on her personal laptop:
I.

Jamie Johnson, living in unit 2009 at 1280 West Peachtree ST

NW Atlanta, GA 30309.
2.

Silvia Calloway, living in unit 2209 at 1:280 West Peachtree ST

NW Atlanta, GA 30309.
3.

Sirocus Barnes, living in unit 2010 at 1280 West Peachtree ST

NW Atlanta, GA 30309.

IO 14. Plaintiff resigned because of constructive discharge and was blacklisted
from relevant job opportunities by Defendants because sh~ engaged in protected
'

activities. OSHA defines constructive discharge as quitting w~en an employer makes
'
working conditions intolerable due to the employee's protected ~ctivity.

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1015. Defendant Finch McCranie breached the attorney-client privilege by
reporting the attorney-client protected conversations it had with Defendant BDO USA,
LLP and failed to disclose to Plaintiff a conflict of interests. Thereby, causing ha11Il to
their then client.
1016. Defendant Finch Mccranie, Michael Sullivan· utilized the information
provided by Plaintiff, their client at the time, to cause her harm and solidify relationship
with Defendant BDO USA, LLP and other members of Group 2.
1017. Defendant 1280 West Condominium Association and 1280 West Board
of Directors and other members in Group 4 facilitated and p~rticipated in the illegal
entry and trespass into the Plaintiffs unit.
1018. Defendant 1280 West Condominium Association and 1280 West Board
of Directors and other members in Group 4 have persecuted Plaintiff at home by
claiming she owed HOA fees and attempting to deny her homeowner's privileges.
'
1019. Plaintiffs relationship with the 1280 West Co11dominium Association,
the 1280 West Board of Directors, and other members in Grau~ 4 have been strenuous
in the past. Plaintiff is part ofa class action lawsuit against the 1280 West Condominium
Association, the 1280 West Board of Directors, and other members in Group 4 for
breach of fiduciary duty, among other counts.
1020. Defendants 1280 West Condominium Association and 1280 West Board
of Directors and other members in Group 4 have been in conta9t with Defendant BDO
USA, LLP and other members of Group 2 in order to cause hanp to Plaintiff.
1021. Defendant Interface, Inc's headquarters are located in 1280 West at 1280
W Peachtree St NW, Atlanta, GA 30309. Members of lnterfacfs management have a
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relationship with the 1280 West Condominium Association, tpe 1280 West· Board of

, I

'
Directors, and other members in Group 4. Several Interface's employees also live at
1280 W Peachtree St NW in the same condominium as Plaintiff.
'

1022, The clients of BDO USA, LLP, particularly the clients who are
mentioned as part of the subject matter of the whistleblowing case, have threatened and
engaged in retaliatory practices against the Plaintiff.
1023. Kas Naderi, Chief Information Officer of Atlanticus, threatened Plaintiff
during a meeting held between Atlanticus and BDO USA, LLP and asked the Plaintiff
if Plaintiff was "now willing to work with Atlanticus" and if Plaintiff was the one
"asking for additional evidence to provide to the PCAOB" inspectors,
1024. Plaintiff was late during that call. Scott Meier, BOO IS Assurance
Principal, told Kas Naderi in the call that Plaintiff was in the bathroom. At the time of
the said meeting, Plaintiff was working from home. Plaintiff was indeed in the bathroom.
Scott Meier had no way of knowing the Plaintiff was indeed irt 'the bathroom unless the
Plaintiff was under surveillance by BOO USA, LLP, its agents,:and/or the Defendants.
1025. During the same 2021 PCAOB inspection of Atlanticus Holdings
Corporation, Plaintiff was indirectly threatened by Mark Davenport (Audit Partner),
Peter Poppo (Audit Partner), and Monica Burgess (Senior Au'dit Manager) who kept
using the word "dead" in many meetings held to discuss re~ponses to the PCAOB
questions.
1026. During the 2021, IT audit of BioHorizons, Elb~rt Jenkins, VP of IT, at
I

BioHorizons had postponed several meetings with Plaintiff, ~as missing calls, and

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attempted to blame Plaintiff for the missing calls and meetings in order to provide
negative feedback to 'Plaintif fs supervisor.
1027. During the 2021 IT audit ofNMS, Edward Burdekin, President ofNMS
had made a pointed reference to the Family Dollar store as one of their clients. The
Plaintiff was at a Family Dollar store the day before with her mother.
I 028. Plaintiff noted that recordings and evidence gathered during that same
meeting in Septemb er of 2021 with Edward Burdekin were deleted from her laptop in
an attempt to place her in a bad light. Plaintiff s IT experience allowed her to recover
the data and prevent a possible by performance evaluation comment.
I 029. Plaintiff informed Finch Mccrani e, her then attorneys, of all the
retaliatory practices she was facing.
I 030. Defendant BDO USA, LLP and other entities and individuals listed in
'
Group 2 conspired with entities and individuals listed in Group 3 and Group 4 in order
to cause intentional harm lo the Plaintiff as retaliation for reporting the fraud to the
proper authorities.
I 031. The Defendants, singly and together, retaliated against Plaintiff by failing
to promote Plaintiff, harassing Plaintiff, discriminating against Plaintiff in the terms and
conditions of employment, broke into Plaintiff s home, for reporting conduct to the SEC
that the Plaintiff reasonably believed violated the federal securities law.
I 032. Defendants, singly and together, retaliated against Plaintiff for disclosing
information that is protected or required under SOX and under podd-Fr ank.
'
1033. Defendants committed the crime of influencing Plaintiff with intent to
deter Plaintiff from testifying freely, fully, and truthfully to any matter pending in any
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court, in any administrative proceeding, or before a grand jury, by communicating,
directly and indirectly, to Plaintiff any threat of injury or damag:e to the person, property,
or employment of the Plaintiff or to the person, property, or employment of Plaintiffs
'
relative.
1034. Defendants knowingly used intimidation an\i threats, attempted to
persuade Plaintiff by means of corruption, and engaged in miJleading conduct toward
Plaintiff with intent to hinder, delay, and/or prevent the c~mmunication to a law
enforcement officer, prosecuting attorney, or judge of the United States of infonnation
relating to the commission or possible commission of a Federal offense.
1035. Finch McCranie, Michael Sullivan, and Walter Jospin violated the

Client's communications to attorney privileged agreement by disclosing the advice or
counsel they have given to Plaintiff, their then client.
1036. Defendants committed a violation of computer crimes by utilizing a

computer or computer network with knowledge that such use is without authority and
with the intention of:
1.

Deleting or in any way removing, either temporarily or

pennanently, any computer program or data from a .computer or computer
network;
2.

Obstructing, interrupting, or in any way interfering with the use

of a computer program or data; or
I

3.

Altering, damaging, or in any way causing the malfunction of a

'

computer, computer network, or computer program, reg~dless of how long the

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I' •
alteration, damage, or malfunction persists shall be guilty of the crime of

computer trespass.

1037. Defendants committed computer invasion of privacy by utilizing
Plaintiffs computer and/or computer network with the intention:of examining Plaintiff's
employment, medical, salary, credit, and/or financial or personal data relating to
Plaintiff with knowledge that such examination is without authority.
COUNT THIRTEEN:
Violations of Computer Security Laws
O.C.G.A. §§ 16-9-150 - 16-9-157
(Against All Defendants)

1038. The Plaintiff re-alleges and incorporates by reference each and every
paragraph of this Complaint and the facts as if set forth here in ~11 for all purposes.

1039. A violation of computer security laws occurs, among other actions, when:
(1)

a person or entity that is not an authorized user, as defined in Code

Section 16-9-151, of a computer in this state to knowingly, willfully, or with
I

conscious indifference or disregard cause computer software to be copied onto
such computer and use the software to do any of the following:
a.

Modify, through intentionally deceptive means, any of

the following settings related to the computer's ~ccess to, or use of, the
Internet:

i.

'

The page that appears when an authorized user

launches an Internet browser or similar sdftware program used to

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access and navigate the Internet;
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The default provider or web proxy the authorized

user uses to access or search the Internet; or
iii.

The authorized user's lis.t of bookmarks used to

access web pages;
Collect,

b.

through

intentionally
'

deceptive

means,

personally identifiable information that meet$ any of the following
criteria:
1.

It is collected through the use of a keystroke-

logging function that records 1!11 keystrokes made by ·an
authorized user who uses the computer and transfers that
information from the computer to anothe_r person;
ii.

It includes all or substantially all of the websites

visited by an authorized user, other than websites of the provider
of the software, if the computer soft\\_'are was installed in a
manner designed to conceal from all authorized users of the
computer the fact that the software is being installed; or
iii.

It is a data element descril:jed in subparagraph (B),

(C), or (D) of paragraph (12) of Code Section 16-9-151, or in
division (12)(E)(i) or (12)(E)(ii) of Code Section 16-9-151, that
is extracted from the consumer's or bus:iness entity's computer
hard drive for a purpose wholly unrelated to any of the purposes

'

of the software or service described to an authorized user;
1

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authorization

of

an

authorized user, through intentionally' deceptive means, an
authorized user's reasonable efforts to bl6ck the installation of, or
to disable, software, by causing software: that the authorized user
'

has properly removed or disabled to a(!tomatically reinstall or
reactivate on the computer without the authorization of an
authorized user;
v.

Intentionally misrepresent that software will be

uninstalled or disabled by an authorized user's action, with
knowledge that the software will not be

so uninstalled or disabled;

or
vi.

Through intentionally de9eptive means, remove,

'
disable, or render inoperative security, aptispyware,
or antivirus
software installed on the computer.
1040. As described more in this Complaint, the 'Defendants, by force,
intimidation, or threat, agreed and conspired among themselvesl and with others as well
as took separate action to create a hostile work environment, a toxic climate at work,
and unsafe work conditions for the Plaintiff in order to stop her from reporting the fraud.
1041. As described more in this Complaint, the Defendants, by force,
intimidation, or threat, agreed and conspired among themselves' and with others as well
as took separate action to reprimand Plaintiff without just causelI

!
I 042. As described more in this Complaint, the Defendants, by force,
intimidation, or threat, agreed and conspired among themselves and with others as well
1
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as took separate action to harass the Plaintiff in order to stop her from reporting the
fraud.
1043. As described more in this Complaint, the i Defendants, by force,
intimidation, or threat, agreed and conspired among themselves and with others as well
/

as took separate action to deny the Plaintiff a promotion, advancement, and salary and
bonuses associated with a promotion in order to prevent the Pl~intiff from reporting the
fraud.
1044. As described more in this Complaint, the Defendants, by force,
intimidation, or threat, agreed and conspired among themselves and with others as well
as took separate action to alter the employee's responsibilities and duties in order .to
prevent the Plaintiff from reporting the fraud.
1045. As described more in this Complaint, the Defendants, by force,
intimidation, or threat, agreed and conspired among themselves and with others as well
as took separate action to break into Plaintiffs home in order; to prevent the Plaintiff
from reporting the fraud.
1046. As described more in this Complaint, the ,Defendants, by force,
intimidation, or threat, agreed and conspired among themselves and with others as well
as took separate action to hack into Plaintiffs personal computer and phones in order to
prevent the Plaintiff from reporting the fraud.
'

1047. As described more in this Complaint, the ;Defendants, by force,
'

intimidation, or threat, agreed and conspired among themselves !and with others, as well
as took separate action, to retaliate and persecute Plaintiff at" work and at home for
engaging in a protected activity.
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1048. As described more in this Complaint, the Defendants, by force,
intirnidation, or threat, agreed and conspired among themselves and with others, as well
as took separate action, to retaliate and persecute Plaintiff at work and at home in order
to force Plaintiff to resign from her position.
I 049. The parties in this case can be divided into four (4) main groups, together
referred to as the "Defendants".
Group 1 - Plaintiff: is comprised of Raissa Djuissi Kengne, the Plaintiff, and former
employee ofBDO USA, LLP. The Plaintiff worked for BDO USA, LLP in the capacity
of Experienced IT Audit Manager.
Group 2 - Defendant: is comprised of BOO USA, LLP, the public accounting firm
where the Plaintiff was formerly employed, as well as Partners and members of
management at BDO USA, LLP including Scott Meier, Wesley Freeman, Paul Davison,
Jason Cuda, Justin Wilkes, Anthony Reh, Peter Poppo, Mark Davenport, Johnson Wong,.
Interface, Atlanticus, Kas Naderi, BioHorizons, and NMS. Group 2 also includes Justin
Mungal, a homeowner who lives directly across the Plaintiffs unit at the 1280 West
Condominium in Atlanta, GA who admittedly stated that he worked for BDO USA,
LLP.
Group 3 - Defendant: is comprised of the attorney's firms and its representatives who
were previously retained by Plaintiff for representation in the whistleblower case. The
attorney's firm was Finch McCranie and its representatives were Michael Sullivan and
Walter Jospin.
Group 4 - Defendant: is comprised of the 1280 West Condorilinium and its Board of
Directors as well as Beacon Management Services, LLC and its agents. Beacon
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Management Services, LLC has served as the management company for the 1280 West
Condominium Association where the Plaintiff resides for many years.
1050.

Plaintiff reported a violation of SEC regulatiims, PCAOB standards,

AICPA standards, the Antitrust law, and a circumvention ,of the. law prohibiting
employers from asking about an applicant's pay history in the state of Georgia. The
misconduct happened while working for Defendant BDO USA, LLP.
1051. Plaintiff informed Defendant Wesley Freeman

of the work that was not

performed in roughly 75% of the public and private engagements he oversaw in the
Atlanta office. Defendant Wesley Freeman did not deny it. Instead of fixing the issues
going forward, he kept misreporting the IT findings to hide the, significant deficiencies
and/or material weaknesses in the TS Assurance workpapei-s from both the core
Assurance team and the clients.
I 052. Defendant Wesley Freeman enlisted the assistance of junior associates to
attempt to smear Plaintiff's reputation; thereby preventing Plaintiff from being
promoted.
1053. Defendant Wesley Freeman enlisted the assistance of junior associates'to
attempt to smear Plaintiffs reputation; thereby preventing Plaintiff from being
promoted. These associates enlisted to smear my reputation were part of the group who
delivered such a poor work product.
1054. Plaintiff started being retaliated against at work. Retaliation practices
included, but were not limited to reprimanding Plaintiff in reviews without ground,
I

harassing Plaintiff, creating a hostile work environment for ~laintiff; making subtle

'

'
threats to Plaintiff, and using intimidation tactics against Plaintiff.
I

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1055. During internal meetings in 2020 and early 2021, Anthony Reh, a Partner
at BDO USA, LLP in the.firm's Atlanta office· stated that the mid-tier public accounting
firms (primarily BDO and Grant Thornton) and the big 4 (E&Y, Deloitte, KPMG, and
PWC) were going to reach an agreement to stop employees from switching firms and
asking for higher salary.
1056. Defendant Antony Reh, an Assurance Partner at BDO, bad also stated
that Plaintiff "and her family should be careful".
1057. Plaintiff Raissa Djuissi Kengne signed the engagement letter with

'

Defendant Finch McCranie in June of 2021. A few months later Finch McCranie
resigned as the attorney finn on the Plaintiffs case. Plaintiff started being persecuted
and retaliated against at home when she signed the contract with Defendant Finch
McCranie.
1058. Defendants Finch and McCranie, Michael Sullivan, and Walter Jospin
disclosed the content of their conversation to BDO USA, LLP and did not disclose the
conflict of interest they had with any of the other Defendants.
~059. Plaintiff uploaded several documents she had. in Defendant's Finch
McCranie's data room per their request. Defendant's Finch McCranie took several
months to review the evidence provided by the client and asked many questions about
BDO USA, LLP, the clients Plaintiff was working on, and the P.laintiffs family.
1060. The Plaintiff was at a meeting at Defendant's Finch McCranie's offices
located at 225 Peachtree St NE #1700, Atlanta, GA 30303 for many hours when her
home was broken into on June 29 1", 2021.

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1061. During the meeting on June 29'\ 2021 at Defern,lant Finch McCranie, an
accountant was brought in to look at the evidence provided by Plaintiff. The accountant
asked the Plaintiff whether she believed that Defendant Wesley Freeman was drugged
-and that was why he could not deliver on the engagements. Plaintiff responded by asking
if "Defendant Wesley Freeman had been drugged for the past five (5) years" while
overseeing the public company's engagements.
1062. The question asked by Defendant Finch McCranie's accountant is the
same one Defendant Scott Meier, the Southeast IS Audit Partner at BDO USA, LLP had

'

asked Plaintiff during their face-to-face meeting at the "Establishment" restaurant in
Midtown Atlanta in early 2021.
1063. Plaintiff advised Defendant Finch McCranie that she had received a pay
increase of approximately 12% and that Plaintiff was up for promotion. Defendant
Michael Sullivan stated "well, that is a good thing".
1064. While leaving the meeting, Defendant Finch McCranie's accountant
stated to the Plaintiff ''Nobody is safe".
I 065. Plaintiff had several phone calls thereafter with Finch Mccranie. During
one of these calls, Defendant Michael Sullivan explained that they did not have enough
evidence to pursue the case. Plaintiff notes that it took Defendant Finch McCranie more
than 6 months to determine whether they had enough evidence for the whistleblower
case. Upon informing the Plaintiff on the phone that Defendant Finch Mccranie could

I

no longer represent her, Defendant Michael Sullivan asked if Plaintiff wanted to drop
I

the case. Plaintiff responded "No". Plaintiff noted that there las a long pause on the
phone. After a few minutes, there was a few laughs on the call. Defendant Michael
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Sullivan then told the Plaintiff that his firm would send her an;email to withdraw from
the case.
1066, Plaintiff claims that after the phone call with Defendant Finch Mccranie,
the retaliation practices and attacks she faced, both at work an~ in her personal life, had
increased,
1067, Plaintiffs home was broken into at multiple times, Plaintiff lives in a
condominium that has concierge services, which include, but are not limited to, trained
staff who keep watch over the whole building, visitors screening process, and smart
elevators that require a key card in order to both, enter the building and access the
residential areas. The intruders must have had the buildil!g access card and the
residential floors as weli as a copy of the keys to the Plaintiffs home in order to have
access to the 1280 West building and the Plaintiffs home respectively,
I 068. Plaintiff's home was accessed multiple times without her authorization
and her data was compromised.
I 069, Plaintiff reached out to Google Support to ,let them know of the
unauthorized access on the Gmail account rkengnel@gmail.com.
I 070. Plaintiff

is

now

unable

to

access

her

Gmail

account

rkengne l@gmail.com.
I 071. Defendant BDO USA, LLP had not fully removed the In tune application
from Plaintiffs personal cell phone she utilized for work as ~Iaintiff had requested at
I

I

the height of the attacks. Plaintiff contacted IT support at BDO USA, LLP to ask them
I
I

to remove the software several times, including on Novembe~ 21st, 2021. BDO USA,

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LLP was still able to acces·s information on Plaintiffs cell ~hone and read her data
afterwards.
1072. Plaintiffs noted that the following neighbors,' had a remote desktop

connection on her personal laptop:
I.

Jamie Johnson, living in unit 2009 at 1i230 West Peachtree ST

NW Atlanta, GA 30309.
2.

Silvia Calloway, living in unit 2209 at \280 West Peachtree ST

NW Atlanta, GA 30309.
3.

Sirocus Barnes, Jiving in unit 2010 at 1;2so West Peachtree ST

NW Atlanta, GA 30309.
1073. Plaintiff resigned because of constructive discharge and was blacklisted
from relevant job opportunities by Defendants because she engaged in protected
activities. OSHA defines constructive discharge as quitting w_hen an employer makes
working conditions intolerable due to the employee's protected activity.
I

I 074. Defendant Finch McCranie breached the attorney-client privilege by
reporting the attorney-client protected conversations it had With Defendant BDO USA,
LLP and failed to disclose to Plaintiff a conflict of interests. Thereby, causing harm to
their then client.
1075. Defendant Finch McCranie, Michael Sullivan ,utilized the information
provided by Plaintiff, their client at the time, to cause her harm :and solidify relationship
with Defendant BDO USA, LLP and otner members of Group

2.
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1076. Defendant 1280 West Condominium Associatidn and 1280 West Board
of Directors and other members in Group 4 facilitated and participated in the illegal
entry and trespass into the Plaintiff's unit.
1077. Defendant 1280 West Condominium Associatidn and 1280 West Board
of Directors and other members in Group 4 have persecuted Plaintiff at home by
claiming she owed HOA fees and attempting to deny her homepwner's privileges.
1078. Plaintiffs relationship with the 1280 West Condominium Association,
the 1280 West Board of Directors, and other members in Group 4 have been strenuous
in the past. Plaintiff is part of a class action lawsuit against the 1280 West Condominium
Association, the 1280 West Board of Directors, and other members in Group 4 for
breach of fiduciary duty, among other counts.
1079. Defendants 1280 West Condominium Association and 1280 West Board
I

of Directors and other members in Group 4 have been in contict with Defendant BDO
USA, LLP and other members of Group 2 in other to cause harm to Plaintiff.
1080. Defendant Interface, Inc's hcaqquarters are located in 1280 West at I 280
W Peachtree St NW, Atlanta, GA 30309. Members of Interface's management have a
relationship with the 1280 West Condominium Association, the 1280 West Board of

'

Directors, and other members in Group 4. Several Interface's employees also live at
1280 W Peachtree St NW in the same condominium as Plaintiff.
1081. The clients of BDO USA, LLP, particularly the clients who are
mentioned as part of the subject matter of the whistleblowing ckse, have threatened and
engaged in retaliatory practices against the Plaintiff.

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1082. Kas Naderi, Chieflnfonnation Officer of Atlant(cus, threatened Plaintiff
during a meeting held between Atlanticus and BDO USA, LLP and asked the Plaintiff
if Plaintiff was "now willing to work with Atlanticus" and if Plaintiff was the one
"asking for additional evidence to provide to the PCAOB" insp'ectors.
1083. Plaintiff was late during that call. Scott Meier, BDO IS Assurance
Principal, told Kas Naderi in the call that Plaintiff was in the b.athroom. At the time of
the said meeting, Plaintiff was working from home. Plaintiff was' indeed in the bathroom.
Scott Meier had no way of knowing the Plaintiff was indeed in the bathroom unless the
Plaintiff was under surveillance by BDO USA, LLP, its agents, and/or the Defendants.
1084.. During the same 2021 PCAOB inspection of Atlanticus Holdings
Corporation, Plaintiff was indirectly threatened by Mark Davenport (Audit Partner),
Peter Poppo (Audit Partner), and Monica Burgess (Senior Audit Manager) who kept
using the word "dead" in many meetings held to discnss responses to the PCAOB
questions.
1085. During the 2021, IT audit of BioHorizons, Elbert Jenkins, VP of IT, at
BioHorizons had postponed several meetings with Plaintiff,: was missing calls, and
I

attempted to blame Plaintiff for the missing calls and meetings in order to provide
negative feedback to Plaintiffs supervisor.
1086. During the 2021 IT audit ofNMS, Edward Burdekin, President ofNMS
had made a pointed reference to the Family Dollar store as one of their clients. The
Plaintiff was at a Family Dollar store the day before with her mother.

'
1087. Plaintiff noted that recordings and evidence gather
during that same
'
meeting in September of202 l with Edward Burdekin were been' deleted from her laptop
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in an attempt to place her in a bad light. Plaintiff's lT experiencp allowed her to recover
the data and prevent a possible by performance evaluation cominent.
!088. Plaintiff informed Finch McCranie, her then attorneys, of all the
retaliatory practices she was facing.
1089. Defendant BDO USA, LLP and other entities and individuals listed in
Group 2 conspired with entities and individuals listed in Group 3 and Group 4 in order
to ·cause intentional harm to the Plaintiff as retaliation for reporting the fraud to the
proper authorities.
1090. The Defendants, singly and together, retaliated against Plaintiff by failing
to promote Plaintiff, harassing Plaintiff, discriminating against Plaintiff in the terms and
conditions of employment, broke into Plaintiffs home, for reporting conduct to the SEC
that the Plaintiff reasonably believed violated the federal securjties law.
1091. Defendants, singly and together, retaliated again~t Plaintiff for disclosing
information that is protected or required under SOX and under ,Dodd-Frank.
1092. Defendants committed the crime of influencing Plaintiff with intent to
deter Plaintiff from testifying freely, fully, and truthfully to any matter pending in any
.
'
court, in any administrative proceeding, or before a grand jµry, by communicating,
directly and indirectly, to Plaintiff any threat ofinjury or damage to the person, property,
or employment of the Plaintiff or to the person, property, or employment of Plaintiffs
relative.
I

1093. Defendants knowingly used intimidation and threats, attempted to

!'

persuade Plaintiff by means of corruption, and engaged in misleading
conduct toward
I
I

Plaintiff with intent to hinder, delay, and/or prevent the qimmunication to a law
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enforcement officer, prosecuting attorney, or judge of the United States of information
relating to the commission or possible commission of a Federal: offense.
1094. Finch McCranie, Michael Sullivan, and Walter Jospin violated the
Client's communications to attorney privileged agreement by disclosing the advice or
counsel they have given to Plaintiff, their then client.
1095. Defendants committed a violation of computer crimes by utilizing a
computer or computer network with knowledge that such use ,is without authority and
with the intention of:

I.

Deleting or in any way removing, either temporarily or

permanently, any computer program or data from a computer or computer
network;
2.

Obstructing, interrupting, or in any way interfering with the use

of a computer program or data; or
3.

Altering, damaging, or in any way causing the malfunction of a

computer, computer network, or computer program, regardless of how long the
alteration, damage, or malfunction persists shall be guilty of the crime of
computer trespass.
I 096. Defendants committed computer invasion of privacy by utilizing
Plaintiff's computer and/or computer network with the intention of examining Plaintiffs
employment, medical, salary, credit, and/or financial or personal data relating to
i

Plaintiff with knowledge that such examination is without authbrity,
1097, Defendants committed a violation ofcomputer security laws, when they,
without authorization, knowingly, willfully, or with conscious indifference or disregard
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•

caused computer software to be copied onto Plaintiffs cornputer and used the software
to do the following:

(I}'

Modify, through intentionally deceptive means, any of the

settings related to the computer's access to, or use of, the Internet:
(2)

Collect, through intentionally deceptive means, personally

identifiable information.
COUNT FOURTEEN:
Bribery
O.C.G.A. §16-10-2
(Against All Defendants)
1098. The Plaintiff re-alleges and incorporates by r~ference each and every
paragraph of this Complaint and the facts as if set forth here in 'full for all purposes.
1099. The offense of bribery occurs in one of the following two ways:
(1)

when a person gives or offers to give to any person acting

for or on behalf of the state or any political subdivision thereof, or of any
agency of either, any benefit, reward, or consideration to which he or she
is not entitled with the purpose of influencing him or her in the
performance of any act related to the functions of his or her office or
employment.
(2)

when a public official, electeil or appointed, or an

'
employee of this state or any agency, authority,: or entity of the state, or
any county or municipality or any agency, authority, or entity thereof,
I

'

directly or indirectly solicits, receives, accepts, or agrees to receive a

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thing of value by inducing the reasonable belief that the giving of the
I

I

thing will influence his or her performance or, failure to perform any
official action.
1100, As described more in this Complaint, the : Defendants, by force,
intimidation, or threat, agreed and conspired among themselveey and with others as well
as took separate action to create a hostile work environment, ~ toxic climate at work,
and unsafe work conditions for the Plaintiff in order to stop her from reporting the fraud.
110 I. As describ~d more in this Complaint, the ; Defendants, by force,
intimidation, or threat, agreed and conspired among themselve~ and with others as well
as took separate action to reprimand Plaintiff without just cause.
1102. As described more in this Complaint, the · Defendants, by force,
intimidation, or threat, agreed and conspired among themselves and with others as well
as took separate action to harass the Plaintiff ih order to stop her from reporting the
fraud.
1103. As described more in this Complaint, the Defendants, by force,
intimidation, or threat, agreed and conspired among themselves and with others as well
as took separate action to deny the Plaintiff a promotion, advancement, and salary and
bonuses associated with a promotion in order to prevent the Pl~intiff from reporting the
fraud.
1104, As described more in this Complaint, the · Defendants, by force,
I

intimidation, or threat, agreed and conspired among themselves and with others as well

'
as took separate action to alter the employee's responsibiliti~s and duties in order to
prevent the Plaintiff from reporting the fraud.
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1105. As described more in this Complaint, the !Defendants, by force,
intimidation, or threat, agreed and conspired among themselves and with others as well
as took separate action to break into Plaintiff's home in order to prevent the Plaintiff
from reporting the fraud.
1106. As described more m this Complaint, the '.Defendants, by force,
intimidation, or threat, agreed and conspired among themselves and with others as well
as took separate action to back into Plaintiff's personal computer and phones in order to
prevent the Plaintiff from reporting the fraud.

1107. As described more in this Complaint, the Defendants, by force,
intimidation, or threat, agreed and conspired among themselves· and with others, as well
as took separate action, to retaliate and persecute Plaintiff al work and at home for
engaging in a protected activity.
1108. As described more m this Complaint, the Defendants, by force,
intimidation, or threat, agreed and conspired among themselves and with others, as well
as took separate action, to retaliate and persecute Plaintiff at work and at home in order
to force Plaintiff to resign from her position.

' main groups, together
1109. The parties in this case can be divided into four (f)
referred to as the "Defendants".

'
Group 1 - Plaintiff: is comprised of Raissa Djuissi Kengne, the Plaintiff, and former
employee ofBDO USA, LLP. The Plaintiff worked for BDO USA, LLP in the capacity
of Experienced IT Audit Manager.
I

Group 2 - Defendant: is comprised of BDO USA, LLP, thej public accounting firm
I

where the Plaintiff was formerly employed, as well as Partners and members of
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management at BDO USA, LLP including Scott Meier, Wesley Freeman, Paul Davison,
Jason Cuda, Justin Wilkes, Anthony Reh, Peter Poppo, Mark Davenport, Johnson Wong,
Interface, Atlartticus, Kas Naderi, BioHorizons, and NMS. Gro\Jp 2 also includes Justin
Mungal, a homeowner who lives directly across the Plaintiffs unit at the 1280 West
Condominium in Atlanta, GA who admittedly stated that he worked for BDO USA,
LLP.
Group 3 - Defendant: is comprised of the attorney's firms and its representatives who
were previously retained by Plaintiff for representation in the whistleblower case. The
attorney's firm was Finch McCranie and its representatives were Michael Sullivan and
Walter Jospin.
Group 4 - Defendant: is comprised of the 1280 West Condominium and its Board of
Directors as well as Beacon Management Services, LLC and its agents. Beacon
Management Services, LLC has served as the management company for the 1280 West
Condominium Association where the Plaintiff resides for many:years.
1110.

Plaintiff reported a violation of SEC regulations, PCAOB standards,

AICPA standards, the Antitrust law, and a circumvention of the law prohibiting
employers from asking about an applicant's pay history in th\' state of Georgia. The
misconduct happened while working for Defendant BDO USA,. LLP.
1111. Plaintiff noticed that the workpapers for both private clients and public
clients were being rolled forward year after year without actually doing the work. The
public clients included BlueLinx, Atlanticus, !ZEA, BioH~rizons, and Interface.

'

Interface has recently been under an SEC investigation and ad' executive employee at
!

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I

""''"'°

h,s b= •~P-· Tb, p,;,.,, cHMS Scillded

11,

D,s<e,, FCCC RSR

Group, ProCare, Vacation Express, and many others.
1112. The issue with the IT audit work performed was that several deficiencies
that should have been identified as significant deficiencies or material weaknesses were
actually identified as .only control deficiencies. Because they were never communicated
to· the financial statements audit team as control deficiencies, the financial statements
audit teams never adjusted their audit strategy and therefore, never addressed the risk of
material misstatements due to ineffective IT general controls (ITGCs).
1113. Plaintiff informed Defendant Wesley Freeman of the work that was not
performed in roughly 75% of the public and private engagements he oversaw in the
Atlanta office. Defendant Wesley Freeman did not deny it. Instead of fixing the issues
I

going forward, he kept misreporting the IT findings to hide the significant deficiencies
'

and/or material weaknesses in the IS Assurance workpapers from both the core
I

Assurance team and the clients.
1114. Defendant Wesley Freeman enlisted the assistan:ce of junior associates to
attempt to smear Plaintiff's reputation; thereby preventing Plaintiff from being
promoted.
1115. Defendant Wesley
Freeman enlisted the assistance
of junior associates to
•
I
attempt to smear Plaintiffs reputation; thereby preventing Plaintiff from being
promoted. These associates enlisted to smear my reputation w~re part o,f the group who

!

delivered such a poor work product.

1116. Plaintiff started being retaliated against at wo~k. Retaliation practices

I

included, but were not limited to reprimanding Plaintiff in ~eviews without ground,
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I
harassing Plaintiff, creating a hostile work environment for ~laintiff, making subtle
threats to Plaintiff, and using intimidation tactics against Plaintiff.
1117. During internal meetings in 2020 and early 2021, Anthony Reh, a Partner
at BOO USA, LLP in the firm's Atlanta office stated that the mid-tier public accounting
firms (primarily BDO and Grant Thornton) and the big 4 (E&Y, Deloitte, KPMG, and
PWC) were going to reach an agreement to stop employees from switching firms and
asking for higher salary.
1118. Defendant Antony Reh, an Assurance Partner at BDO, had also stated
that Plaintiff "and her family should be careful".
1119. Plaintiff Raissa Djuissi Kengne signed the engagement letter with
Defendant Finch Mccranie in June of 2021. A few months later Finch Mccranie
resigned as the attorney finn on the Plaintiffs case. Plaintiff started being persecuted
and retaliated against at home when she signed the contract with Defendant Finch
McCranie.
1120. Defendants Finch and Mccranie, Michael Sullivan, and Walter Jospin
disclosed the content of their conversation to BOO USA, LLP and did not disclose the
conflict of interest they had with any of the other Defendants.
' had in Defendant's Finch
1121. Plaintiff uploaded several documents she
McCranie's data room per their request. Defendant's Finch McCranie took several
months to review the evidence provided by the client and asked many questions about
BDO USA, LLP, the clients Plaintiff was working on, and the flaintiff's family.
'

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1122. The Plaintiff was at a meeting at Defendant's Finch McCranie's offices

located at 225 Peachtree St NE # 1700, Atlanta, GA 30303 for many hours when her
home was broken into on June 29 th , 2021 .
1123. During the meeting on June 29 1", 2021 at Defendant Finch McCranie, an

accountant was brought in to look at the evidence provided by Plaintiff. The accountant
asked the Plaintiff whether she believed that Defendant Wesley Freeman was drugged
and that was why he could not deliver on the engagements. Plaintiff responded by asking
if "Defendant Wesley Freeman had been drugged for the past five (5) years" while
overseeing the public company's engagements.
1124. The question asked by Defendant Finch McCranic's accountant is the

same one Defendant Scott Meier, the Southeast JS Audit Partner at BDO USA, LLP had
asked Plaintiff during their face-to-face meeting at the "Establishment" restaurant in
Midtown Atlanta in early 2021.
1125. Plaintiff advised Defendant Finch McCranie that she had received a pay

increase of approximately 12% and that Plaintiff was up for promotion. Defendant
Michael Sullivan stated "well, that is a good thing".
1126. While leaving the meeting, Defendant Finch ,McCranie's accountant

stated to the Plaintiff "Nobody is safe".
1127. Plaintiff had several phone calls thereafter with Finch McCranie. During

one of these calls, Defendant Michael Sullivan explained that they did not have enough
evidence to pursue the case. Plaintiff notes that it took Defendant Finch McCranie more
than 6 months to determine whether .they had enough eviden6e for the whistleblower
case. Upon informing the Plaintiff on the phone that Defendant Finch McCranie could
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no longer represent her, Defendant Michael Sullivan asked if 'plaintiff wanted to drop
the case. Plaintiff responded "No". Plaintiff noted that there was a long pause on the
phone. After a few minutes, there was a few laughs on the call. Defendant Michael
Sullivan then told the Plaintiff that his firm would send her an email to withdraw from
the case.
1128. Plaintiff claims that after the phone call with Defendant Finch McCranie,
the retaliation practices and attacks she faced, both at work and in her personal life, had
increased.
1129. Plaintiffs home was broken into multiple times. Plaintiff lives in a
condominium that has concierge services, which include, but are not limited to, trained
staff who keep watch over the whole building, visitors screening process, and smart
elevators that require a key card in order to both, enter the building and access the
residential areas. The intruders must have had the building access card and the
residential floors as well as a copy of the keys to the Plaintiffs home in order to have
access to the 1280 West building and the Plaintiffs home respectively.
1130. Plaintiff resigned and was blacklisted from relevant job opportunities by
Defendants because she engaged in protected activities.
I 13 I. Defendant Finch McCranie breached the attorney-client privilege by
reporting the attorney-client protected conversations it had with Defendant BDO USA,
LLP and failed to disclose to Plaintiff a conflict of interests.
1132. Defendant Finch McCranie utilized the information 12rovided by

'
Plaintiff, client at the time, to cause her hann and solidify relitionship with Defendant
BDO USA, LLP and other members of Group 2.
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1133. Defendant 1280 West Condominium Associatidn and 1280 West Board
of Directors and other members in Group 4 facilitated and participated in the illegal
entry and trespass into the Plaintiffs unit.
I 134. Defendant 1280 West Condominium Association and 1280 West Board
of Directors and other members in Group 4 have persecuted Plaintiff at home by
claiming she owed HOA fees and attempting to deny her homeowner's privileges.
1135. Plaintiffs relationship with the 1280 West Condominium Association,
the 1280 West Board of Directors, and other members in Group 4 have been strenuous
in the past. Plaintiff is part of a class action lawsuit against the 1280 West Condominium
Association, the 1280 West Board of Directors, and other members in Group 4 for
breach of fiduciary duty, among other counts.
1136. Defendants 1280 West Condominium Association and 1280 West Board
of Directors and other men1bers in Group 4 have been in contact with Defendant BDO
USA, LLP and other members of Group 2 in order to·cause hmm to Plaintiff.

I 137. Defendant Interface, Inc's headquarters are located in 1280 West at 1280
W Peachtree St NW, Atlanta, GA 30309. Members of lnterfaqe's management have a
relationship with the 1280 West Condominium Association, t~e 1280 West Board of
Directors, and other members in Group 4. Several lnterface's employees also live at
1280 W Peachtree St NW in the same condominium as Plaintiff.
1138. The clients of BDO USA, LLP, particularly the clients who are
mentioned as part of the subject matter of the whistleblowing case, have threatened and
engaged in retaliatory practices against the Plaintiff.

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1139. Kas Naderi, Chieflnformation Officer of Atlanticus, threatened Plaintiff
during a meeting held between Atlanticus and BDO USA, LLP and asked the Plaintiff
if Plaintiff was "now willing to work with Atlanticus" and 1f Plaintiff was the one
"asking for additional evidence to provide to the PCAOB" inspectors.
1140. Plaintiff was late during that call. Scott Meier, BDO IS Assurance
Principal, told Kas Naderi in the call that Plaintiff was in the bathroom. At the time of
the said meeting, Plaintiff was working from home. Plaintiff was indeed in the bathroom.
Scott Meier had no way of knowing the Plaintiff was indeed in the bathroom unless the
Plaintiff was under surveillance by BDO USA, LLP, its agents, and/or the Defendants.
1141. During the same 2021 PCAOB inspection of A tlanticus Holdings
Corporation, Plaintiff was indirectly threatened by Mark Davenport (Audit Partner),
Peter Poppo (Audit Partner), and Monica Burgess (Senior AJdit Manager) who kept
using the word "dead" in many meetings held to discuss responses to the PCAOB
questions.
1142. During the 2021, IT audit ofBioHorizons, Elb~rt Jenkins, VP of IT, at
BioHorizons had postponed several meetings with Plaintiff, was missing calls, and
•

I

attempted to blame Plaintiff for the missing calls and meetihgs in order to provide
negative feedback to Plaintiffs supervisor.
1143. During the 2021 IT audit ofNMS, Edward Burdekin, President ofNMS

'
had made a pointed reference to the Family Dollar store as 9ne of their clients. The
Plaintiff was at a Family Dollar store the day before with her mother.
I
I

1144. Plaintiff noted that recordings and evidence g~thered during that same
meeting in September of 2021 with Edward Burdekin were dqleted from her laptop in
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an attempt to place her in a bad light. Plaintiffs 1T experienc~ allowed her to recover
the data and prevent a possible by perfonnance evaluation comment.
1145. Plaintiff infonned Finch Mccranie , her then attorneys, of all the
retaliatory practices she was facing.

i 146. Defendant BDO USA, LLP and other entities and individuals listed in
Group 2 conspired with entities and individuals listed in Group 3 and Group 4 in order
for reporting the fraud to the
to cause intentional harm to the Plaintiff as retaliation
•
proper authorities.
1147. The Defendants, singly and together, retaliated againstPl aintiffby failing

'
to promote Plaintiff, harassing Plaintiff, discriminating against Plaintiff in the terms and
conditions of employment, broke into Plaintiffs home, for repo~ing conduct to the SEC
that the Plaintiff reasonably believed violated the federal securities law.
1148. Defendants, singly and together, retaliated against Plaintiff for disclosing
nk.
information that is protected or required under SOX and under Dodd-Fra
I
1149. Defendants committed the crime of influencing Plaintiff with intent to
deter Plaintiff from testifying freely, fully, and truthfully to any matter pending in any
by communicating,
court, in any administrative proceeding, or before a grand jury,
I
directly and indirectly, to Plaintiff any threat of injury or damag~ to the person, property,
or employment of the Plaintiff or to the person, property, or ei;nployment of Plaintiffs
relative.

'
1150. Defendants knowingly used intimidation andI threats, attempted to
persuade Plaintiff by means of corruption, and engaged in mi~leading conduct toward

I

Plaintiff with intent to hinder, delay, and/or prevent the cpmmuriication to a law
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enforcemen t officer, prosecuting attorney, or judge of the United States of information
relating to the commission or possible commission ofa Federal offense.
1151. Finch McCranie, Michael Sullivan, and Walter Jospin violated the

'

Attorney-Cl ient Privilege when they failed to maintain inviolaie the .confidence and, at
every peril to themselves, to preserve the secrets of Plaintiff, th.eir then client.
1152. Defendants committed the offense of bribery when they attempted to give
or offer the Plaintiff an unusual increase in salary and inducing the reasonable belief that
the giving of the salary increase will influence her performance .or failure to perform her
civic duty of reporting the fraud to the proper authorities.

COUNT FIFTEEN:
Burglary

O.C.G.A. § 16-7-1
(Against All Defendants)
1153. The Plaintiff re-alleges and incorporates by reference each and every

I

paragraph of this Complaint and the facts as if set forth here inifull for all purposes.
I

1154. The offense of burglary occurs when an entit/ or a person breaks and
there must be intent
enters into any structure with the intent to commit a felony thetein;
I
to commit an underlying offense. See O.C.G.A. § 16-7-L
I 155. An entity or person can be convicted of bur~lary even if he or she
obtained permission to enter into a house through fraud, deceit,or false pretenses.
1156. An entity or person does not have to take any p~rsonal property items to
be convicted of burglary.

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J157. As described more in this Complaint, the i Defendants, by force,

intimidation, or threat, agreed and conspired among themselves and with others as well
as took separate action to create a hostile work environment, a toxic climate at work,
and unsafe work conditions for the Plaintiff in order to stop her from reporting the fraud.
l I 58. As described more in this Complaint, the Defendants, by force,
intimidation, or threat, agreed and conspired among themselves and with others as well
as took separate action to reprimand Plaintiff without just cause.
1159. As described more in this Complaint, the Defendants, by force,
intimidation, or threat, agreed and conspired among themselves and with others as well
as took separate action to harass the Plaintiff in order to stop her from reporting the
fraud.
11-60. As described more in this Complaint, the Defendants, by force,

.
intimidation, or threat, agreed and conspired among themselves and with others as well
as took separate action to deny the Plaintiff a promotion, advancement, and salary .and
bonuses associated with a promotion in order to prevent the Pl~intifffrom reporting the
fraud.
I 161. As described more in this Complaint, the· Defendants, by force,
intimidation, or threat, agreed and conspired among themselves and with others as well
as took separate action to alter the employee's responsibilities .and duties in order to
prevent the Plaintiff from reporting the fraud.
1162. As described more in this Complaint, the Defendants, by force,
;

intimidation, or threat, agreed and conspired among themselve~ and with others as well

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i.

as took separate action to break into Plaintiff's home in order; to prevent the Plaintiff
from reporting the fraud.
1163. As described more in this Complaint, the Defendants, by force,
intimidation, or threat, agreed and conspired among themselve~ and with others as well
as took separate action to hack into Plaintiff's personal computer and phones in order to
prevent the Plaintiff from reporting the fraud.
1164. As described more in this Complaint, the Defendants, .by force,
intimidation, or threat, agreed and conspired among themselves and with others, as well
as took separate action, to retaliate and persecute Plaintiff at work and at home for
engaging in a protected activity.
I 165. As described more in this Complaint, the 'Defendants, by force,
intimidation, or threat, agreed and conspired among themselves and with others, as well
as took separate action, to retaliate and persecute Plaintiff at w?rk and at home in order
to force Plaintiff to resign from her position.
I 166. The parties in this case can be divided into four (4) main groups, together
referred to as the "Defendants".
Group I - Plaintiff: is comprised of Raissa Djuissi Kengne, the Plaintiff, and former
employee ofBDO USA, LLP. The Plaintiff worked for BDO USA, LLP in the capacity
of Experienced IT Audit Manager.
Group 2 - Defendant: is comprised of BDO USA, LLP, th~ public accounting firm
where ihe Plaintiff was formerly employed, as well as Partners and members of
i

management at BDO USA, LLP including Scott Meier, Weslei Freeman, Paul Davison,
I

Jason Cuda, Justin Wilkes, Anthony Reh, Peter Poppo, Mark Divenport, Johnson Wong,
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Interface, Atlanticus, Kas Naderi, BioHorizons, and NMS. Gropp 2 also includes Justin
Mungal, a homeowner who lives directly across the Plaintiffs unit at the 1280 West
Condominium in Atlanta, GA who admittedly stated that he ,worked for BDO USA,
LLP.
Group 3 - Defendant: is comprised of the attorney's firms and its representatives who
were previously retained by Plaintiff for representation in the whistleblower case. The
attorney's firm was Finch McCrahie and its representatives were Michael Sullivan and
Walter Jospin.
Group 4 - Defendant: is comprised of the 1280 West Condorµinium and its Board of
Directors as well as Beacon Management Services, LLC and its agents. Beacon

,
Management Services, LLC has served as the management company for the 1280 West
Condominium Association where the Plaintiff resides for many years.
1167. Plaintiff reported a violation of SEC regulati9ns, PCAOB standards,
AICPA standards, the Antitrust law, and a circumvention of the law prohibiting
employers from asking about an applicant's pay history in the state of Georgia. The
'
misconduct happened while working for Defendant BDO USA, LLP.
1168. Plaintiff noticed that the workpapers for both private
clients and public
,
clients were being rolled forward year after year without actu~lly doing the work. The

,.
public clients included BlueLinx, Atlanticus, IZEA, BioHorizons, and Interface.
lnierface has teceiitly been under an SEC investigation and an executive employee at
Interface has been suspended. The private clients included J aAus, Dustex, FCCI, RSR
I
I

Group, ProCare, Vacation Express, and many others.
, I

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r 169. The issue with the IT audit work performed was!that several deficiencies
that should have been identified as significant deficiencies or material weaknesses were
actually identified as only control deficiencies. Because they were never communicated
to the fmancial statements audit team as control deficiencies, the financial statements·
audit teams never adjusted their audit strategy and therefore, never addressed the risk of
material misstatements due to ineffective IT general controls (ITGCs).
1170. Plaintiff informed the Defendant Wesley Freeman of the work that was
not performed in roughly 75% of the public and private engagements he oversaw in the
Atlanta office. Defendant Wesley Freeman did not deny it. Instead of fixing the issues
going forward, he kept misreporting the IT findings to hide th~ significant deficiencies
and/or material wealmesses in the IS Assurance workpape'rs from both the core
Assurance team and the clients.
1171. Defendant Wesley Freeman enlisted the assistance of junior associates to
attempt to smear Plaintiffs reputation; thereby preventing Plaintiff from being
promoted.
1172. Defendant Wesley Freeman enlisted the assistance of junior associates to
attempt to smear Plaintiff's reputation; thereby preventing Plaintiff from being
promoted. These associates enlisted to smear my reputation were part of the group who
delivered such a poor work product.
1173. Plaintiff started being retaliated against at work. Retaliation practices
I

included, but were not limited to reprimanding Plaintiff in r~views without ground,
'

I

harassing Plaintiff, creating a hostile work environment for f lain tiff, making subtle
threats to Plaintiff, and using intimidation tactics against Plaintiff.
'
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I
I
and early 2021) Anthony Reh, a Partner

at BDO USA, LLP in the fin:n's Atlanta office stated that the m\d-tier public accounting

:

firms (primarily BDO and Grant Thornton) and the big 4 (E&Y, Deloitte, KPMG, and
'
PWC) were -going to reach an agreement to stop employees frpm switching firms and
asking for higher salary.
1175. Plaintiff was blacklisted from relevant job oppqrtunities by Defendants
from engaging in protected activities.
1176. Plaintiff started being persecuted and retaliated a~ainst at home when she
signed the contract with Defendant Finch McCranie.
1177. Plaintiffs home was broken into multiple tin\es. Plaintiff lives in a
condominium that has concierge services, which include, but are not limited to, trained
staff who keep watch over· the whole building, visitors screening process, and smart
'

t

(,

elevators that require a key card in order to both, enter the building and access the
·residential areas. Intruders must have had a double of the Plaintiffs key and a building
access card in order to enter the Plaintiffs home.
1178. Defendant Finch Mccranie breached the attm;ney-client privilege by
reporting the attorney-client protected conversations it had wit~ Defendant BDO USA,
LLP and failed to disclos.e to Plaintiff a conflict. of interests.
1179. Defendant Finch Mccranie utilized the informatipn provided by Plaintiff
and then client to cause her harm and solidify relationship with Defendant BDO USA,
LLP and other members of Group 2.

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1180. Defendant 1280 West Condominium Association and 1280 West Board

of Directors and other members in Group 4 facilitated and participated in the illegal
entry and trespass into the Plaintiff's unit.
1181. Defendant 1280 West Condominium Association and 1280 West Board

of Directors and other members in Group 4 have persecuted Plaintiff at home by
claiming she owed HOA fees and attempting to deny her homeowner's privileges.
1182. Plaintiff left her home to meet with her then at(omey Michael Sullivan

and Walter Jospin from Finch McCranie on July 29 th , 2022 to d1scuss the whistleblower
case. When Plaintiff returned, she noted that her home had been·broken into because her
safe was opened.
1183. Plaintiff notes that the only parties with knowl~dge of her whereabouts

or that she had left her unit on July 29 1\ 2022 were Walter Jospin, Michael Sullivan,
Beacon Management's employees and contractors as well as ·the 1280 West's Board
members, management, the building's employees/contractors, and her Plaintiff's
neighbors living on the same floor (21st floor).
1184. Plaintiffs privacy was violated, Plaintiffs personal information such as

bank account information, social security number, HIP AA protected health information,
life insurance, health insurance information, and passwords to websites had been
accessed.
1185. Plaintiff called the non-emergency line of the police the next day of the
'

'
noted break-in because it was already late when Plaintiff noticed
the crime. Officer
'
Caleb responded to the call. Upon her arrival at the scene of the crime on June 31st, 2021,
Officer Caleb had already decided that she was not going to wr\te a police statement for
I

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the crime Plaintiff was reporting. In addition, Officer Caleb had declined to look at the
cameras.
1186. Plaintiff had to wait several days to discover th.at the police report was
classified as a non-crime. As soon as Plaintiff realized the enormous mistake, Plaintiff
went to the Precinct at CNN. Plaintiff talked to Officer Caleb who refused to update the
report. Plaintiff talked to Officer Caleb's supervisor who rererred her to Detective
Finney at Precinct. I. Officer Caleb's Supervisor told Plaintiff that only Detective Finney
at Precinct I could update the police report.
1187. Plaintiff then visited Precinct I in order to talk to Officer Finney.
Unfortunately, Officer Finney was not present. An officer at Precinct I sent Plaintiff to
the main police station in Downtown Atlanta.
1188. Plaintiff talked to Officer Derrell at the main police station in Downtown
Atlanta and Officer Derrell explained that the responding offi'cer at Zone 5 would be
responsible for updating the police report.
1189. Plaintiff reached out to Officer Finney again and he refused to update the
report. Plaintiff then talked to Officer Finney's supervisor, Lieutenant Dawson.
I 190. Lieutenant Dawson called Precinct 5 and arranged for Officer Caleb to
go back to the Plaintiffs unit on September 2 nd , in order \O retake Plaintiffs full
statement, dust for fingerprints, and review the footage.
1191. Plaintiffs unit was accessed by someone with the keys to her unit. Only
the building management has a copy of the Plaintiffs keys because it is required by the
1280 West Governing documents, which Plaintiff explained to ;officer Caleb.

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1192. Despite the fact that Plaintiff has explained to Officer Caleb that someone
in the management's office could be involved, Officer Caleb ,vas not discreet enough
when talking with the building management. Officer Caleb laid down the scope of her
activities in Plaintiff's unit and what Officer Caleb would do or ,would not do in front of
management.
1193. Officer Caleb took Plaintiffs updated statement, dusted for fingerprints,
and refused to look at the camera footage. Officer Caleb stated "I am not being paid the
big bucks."
1194. Plaintiff's unit was again accessed on August 28 1h, 2021. During Officer
Caleb's second visit to Plaintiffs unit, Plaintiff explained to Officer Caleb that Plaintiff
th

had a video footage showing that someone had accessed my utiit again on August 28 ,
2021 when Plaintiff was away from home. Office Caleb did not request Plaintiff to
provide a copy of the video.
1195. Officer Caleb took notes of the new security system Plaintiff had
'
installed during her second visit.
1196. On September 3rd, 2021, Plaintiffs unit waJ again accessed while
Plaintiff was sleeping. The intruders knew how to enter the· premises and where the
cameras were located because the cameras were turned away from whoever accessed
Plaintiffs unit.
1197. Officer Caleb indicated a Detective would be in touch with Plaintiff, but
has not provided a contact information. Plaintiff has not heard b~ck from the police since
then.

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i

1198. Plai11tiffs storage unit was also broken into by members of the
management's team in order to access information about Plaintiffs personal life.
1199. Plaintiff's relationship with the 1280 West Condominium Association,
the 1280 West'Board of Directors, and other members in Group 4 have been strenuous
in the past. Plaintiff is part of a class action lawsuit against the 1280 West Condominium
Association, the 1280 West Board of Directors, and other members in Group 4 for
breach of fiduciary duty, among. other counts.
1200. Defendants 1280 West Condominium Association and 1280 West Board
of Directors and other members in Group 4 have been in contact with Defendant BDO
USA, LLP and other members ofGronp 2 in order to cause harm to Plaintiff.
1201. Defendant Interface, Inc's headquarters are located in 1280 West at 1280
W Peachtree St NW, Atlanta, GA 30309. Members of Interface's management have a
relationship with the 1280 West Condominium Association, the 1280 West Board of
Directors, and other members in Group 4. Several Interface's employees also live at
1280 W Peachtree St NW in the same condominium as Plaintiff.
1202. The clients of BDO USA, LLP, particularly the clients who are
mentioned as part of the subject matter of the whistleblowing case, have threatened and
engaged in retaliatory practices against the Plaintiff.
1203. Kas Naderi, Chieflnformation Officer of Atlanticus, threatened Plaintiff
during a meeting held between Atlanticus and BDO USA, LLP and asked the Plaintiff
if Plaintiff was "now willing to work with Atlanticus" and if Plaintiff was the one

"asking for additional evidence to provide to the PCAOB" insj'.\ectors.

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1204. Plaintiff was late during that call. Scott MeiL, BDO IS Assurance
Principal, told Kas Naderi in the call that Plaintiff was. in the bathroom. At the time of
the said ineeting, Plaintiff was working from home. Plaintiff was indeed in the bathroom.
Scott Meier had no way of knowing the Plaintiff was indeed in the bathroom unless the
Plaintiff was under surveillance by BDO USA, LLP, its agents, and/or the Defendants.
1205. During the same 2021 PCAOB inspection of Atlanticus Holdings
Corporation, Plaintiff was indirectly threatened by Mark Davenport (Audit Partner),
Peter Poppo (Audit Partner), and Monica Burgess (Senior Audit Manager) who kept
using the word "dead" in many meetings held to discuss responses to the PCAOB
questions.
1206. During the 2021, IT audit ofBioHorizons, Elbert Jenkins, VP of IT, at
BioHorizons had postponed several meetings with Plaintiff, was missing calls, and
attempted to blame Plaintiff for the missing calls and meetings in order to provide
negative feedback to Plaintiffs supervisor.
1207. During the 2021 IT audit ofNMS, Edward Burdekin, President ofNMS
had made a pointed reference to the Family Dollar store as one of their clients. The
Plaintiff was at a Family Dollar store the day before with her 1rtother.
1208. Plaintiff noted that recordings and evidence. gathered during that same
meeting in September of 2021 with Edward Burdekin were deleted from her laptop in
an attempt to place her in a bad light. Plaintiffs IT experience allowed her to recover
I

the data and prevent a possible by performance evaluation co$ent.

' individuals listed in
1209. Defendant BOO USA, LLP and other entities and
Group 2 conspired with entities and individuals listed in Group 3 and Group 4 in order
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I

to cause intentional harm to the Plaintiff as retaliation for reporting the fraud to the
proper authorities.
1210. The Defendants, singly and together, retaliated against Plaintiff by failing
to promote Plaintiff, harassing Plaintiff, discriminating against Plaintiff in the terms and
conditions of employment, broke into Plaintiffs home, for repo,t.ing conduct to the SEC
I

that the Plaintiff reasonably believed violated the federal securities law.
1211. Defendants, singly and together, retaliated against Plaintiff for disclosing
information that is protected or required under SOX and under Dodd-Frank.
1212. Defendants committed the offense of burglary when they broke and/ or
arranged for a person to break and enter into Plaintiff's home with the intent to commit
the felony therein. Defendants permitted burglary even if they: obtained permission to
enter into Plaintiff's house through fraud, deceit or false preteqses. Defendants did not
obtain perrnission_to enter into Plaintiff's home. Defendants did not have to take any
personal property items for their crimes to be considered burglary.
COUNT SIXTEEN:
Theft By Possession Of Stolen !\':(ail
O.C.G.A. § 16-8-24
(Against All Defendants)

1213. The Plaintiff re-alleges and incorporates by reference each and every
paragraph of this Complaint and the facts as if set forth here in full for all purposes.
1214. The offense of theft by possession of stolen Mail occurs when an entity
or person:

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(1)

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Possesses stolen mail addressed to three or more different

mailboxes or addresses; and

(2)

Possesses a minimum of ten separate pieces of stolen mail.

1215. The fact that the person who stole the mail has not been convicted,
apprehended, or identified shall not be a defense to the charge of theft by possession of
stolen mail.
1216. As described more in this Complaint, the Defendants, by force,
intimidation, or threat, agreed and conspired among themselves and with others as well
as took separate action to create a hostile work environment, a toxic climate at work,
and unsafe work conditions for the Plaintiff in order to stop her from reporting the fraud.
1217. As described more in this Complaint, the Defendants, by force,
intimidation, or threat, agreed and conspired among themselves and with others as well
as took separate action to reprimand Plaintiff without just cause.
1218. As described more in this Complaint, the ·Defendants, by force,
intimidation, or threat, agreed and conspired among themselves and with others as well
as took separate action to harass the Plaintiff in order to stop_ her from reporting the
fraud,
1219. As described more in this Complaint, the Defendants, by force,
intimidation, or threat, agreed and conspired among themselves and with others as well
as took separate action to deny the Plaintiff a promotion, advancement, and salary and
I

bonuses associated with a promotion in order to prevent the Plaintiff from reporting the
I

'

fraud.

'

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1220. As described more in this Complaint, the ·Defendants, by force,
intimidation, or threat, agreed and conspired among themselve~ and with others as well
as took separate action to alter the employee's responsibilities and duties in order to
prevent the Plaintiff from reporting the fraud.
1221. As described more in this Complaint, the Defendants, by force,
intimidation, or threat, agreed and conspired among themselves and with others as well
as took separate action to break into Plaintiff's home in order to prevent the Plaintiff
from reporting the fraud.
1222. As described inore m this Complaint, the Defendants, by force,
intimidation, or threat, agreed and conspired among themselves and with others as well
as took separate action to hack into Plaintiff's personal computer and phones in order to
prevent the Plaintiff from reporting the fraud.
1223. As described more in this Complaint, the Defendants, by force,
intimidation, or threat, agreed and conspired among themselves: and with others, as well
as took separate action, to retaliate and persecute Plaintiff at work and at home for
engaging in a protected activity.
1224. As described more in this Complaint, the Defendants, by force,
intimidation, or threat, agreed and conspired among themselves. and with others, as well
as took separate action, to retaliate and persecute Plaintiff at work and at home in order
to force Plaintiff to resign from her position.
I

1225. The parties in this case can be divided into four·(fl) main groups, together

I'

referred to as the "Defendants".

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.

I

.,,Gr,.,,ou~p!L.!l"'.=-,;P-"la"'iwnwti,..ff: is comprised of Raissa Djuissi Kengne, tpe Plaintiff, and former
employee ofBDO USA, LLP. The Plaintiff worked for BDO USA, LLP in the capacity
of Experienced IT Audit Manager.
Group 2 - Defendant: is comprised of BDO USA, LLP, the :public accounting firm

'

where the Plaintiff was formerly employed, as well as Partners and members of
management at BDO USA, LLP including Scott Meier, Wesley freeman, Paul Davison,
Jason Cuda, Justin Wilkes, Anthony Reh, Peter Poppo, Mark Davenport, Johnson Wong,
Interface, Atlanticus, Kas Naderi, BioHorizons, and NMS. Group 2 also includes Justin
Mungal, a homeowner who lives directly across the Plaintiff's unit at the 1280 West
Condominium in Atlanta, GA who admittedly stated that he worked for BDO USA,
LLP.
Group 3

Defendant: is comprised of the attorney's firms and, its representatives who

were previously retained by Plaintiff for representation in the fhistleblqwer case. The
I

attorney's firm was Finch McCranie and its representatives we;e Michael Sullivan and

'
Walter Jospin.
Group 4

Defendant: is comprised of the 1280 West Condominium and its Board of

Directors as well as Beacon Management Services, LLC and its agents. Beacon
Management Services, LLC has .served as. the management company for the 1280 West
Condominium Association where the Plaintiff resides for many .years.
1226. Plaintiff reported a violation of SEC regulations, PCAOB standards,
AICPA standards, the Antitrust law, and a circumvention of the law prohibiting
I

employers from asking about an applicant's pay history in th6 state of Georgia. The

I

misconduct happened while working for Defendant BDO USA,j LLP.
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1227. Plaintiff Raissa Djuissi Kengne signed the engagement letter with
Defendant Finch Mccranie in June of 2021. A few months later Finch McCranie
resigned as the attorney firm on the Plaintiffs case. Plaintiff started being persecuted
and retaliated against at home when she signed the contract with Defendant Finch
Mccranie.
1228. During the meeting on June 29'\ 2021 at Defendant Finch Mccranie, an
accountant was brought in to look at the evidence provided by Plaintiff. The accountant
asked the Plaintiff whether she believed that Defendant Wesley Freeman was drugged
and that was why he could not deliver on the engagements. Plaintiff responded by asking
if "Defendant Wesley Freeman had been drugged for the past five (5) years" while
overseeing the public company's engagements.
1229. The question asked by Defendant Finch McCranie's accountant is the
same one Defendant Scott Meier, the Southeast IS Audit Partner at BOO USA, LLP had
asked Plaintiff during their face-to-face meeting at the ''Establishment" restaurant in
Midtown Atlanta in early 2021.
1230. While leaving the meeting, Defendant Finch McCranie's accountant
stated to the Plaintiff "Nobody is safe".
1231. Defendant Finch Mccranie breached the attorp.ey-client privilege by
reporting the attorney-client protected conversations it had with Defendant BOO USA,
LLP and failed to disclos.e to Plaintiff a conflict of interests.
'

1232. Defendant Finch Mccranie utilized the information provided by
I

'
Plaintiff, client at the time, to cause her harm and solidify rela9onship
with Defendant
BOO USA, LLP and other members ofGronp 2.
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1233. Defendant 1280 West Condominium Association and 1280 West Board
of Directors and other members in Group 4 facilitated and p:,rticipated in the illegal
entry and trespass into the Plaintiff's unit.
1234. Plaintiff's relationship with the 1280 West Coridominium Association,
i

the 1280 West Board of Directors, and other members in Group 4 have been strenuous
in the past. Plaintiff is part ofa class action lawsuit against the 1280 West Condominium
Association, the 1280 West Board of Directors, and other members in Group 4 for
breach of fiduciary duty, among other counts.
•

I

1235. Defendants 1280 West Condominium Association and 1280 West Board
of Directors and other members in Group 4 have been in contact with Defendant BDO
USA, LLP and other members of Group 2in order to cause harm to Plaintiff.
1236. The Defendants listed as part of Group 4 have withheld mail from the
Plaintiff including mail from the Georgia Department of Driver Services and the
Department of State.
1237. The mail withheld from Plaintiff included Plaintiffs Georgia Driver
License, Georgia Identification Card, and United States passport.
1238. Plaintiff has also been delayed for months from responding to her banks
and other public services letters because the letters were withh~ld.
1239. The Defendants in Group 4 have access to or have significant influence
over the people with access to the back of the mailbox where the post office would
deliver the mail. Plaintiff has l:ieen obligated to open a mailbo~ at a USPS location.

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1240. Defendants committed the offense of theft by plssession of stolen mail
several times in
when ihey intentionally withdrew mail from the Plaintiff's niailbox
I
order to cause Plaintiffs harm.
COUNT SEVENTEEN:
Obstruction of Mails Generally
18 U.S. Code§ 1701
(Against All Defendants)

1241. The Plaintiff re-alleges and incorporates by reference each and every
paragraph of this Complaint and the facts as if set forth here in full for all purposes.
1242. The offense of obstruction of mails generally occurs when an entity or
person knowingly and willfully obstructs orretards the passage of the mail, or any carrier
I

or conveyance carrying the mail, shall be fined under this title br imprisoned not more
than six months, or both.
1243. As described more in this Complaint, the ·Defendants, by force,
!

intimidation, or threat, agreed an~ conspired among themselves: and with others as well
as took separate action to create a hostile work environment, a toxic climate at work,
and unsafework conditions for the Plaintiff in order to stop her from reporting the fraud.
1244. As described more in this Complaint, the pefendants, by force,
intimidation, or threat, agreed and conspired among themselves: and with others !!S well
as took separate action to reprimand Plaintiff without just cause,

'
1245. As described more in this Complaint, the befendants, by force,

intimidation, or threat, agreed and conspired amoni; themselves:and with others as well

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'

as took separate action to harass the Plaintiff in order to stoJ her from reporting the
fraud.
1246. As descdbed more in this Complaint, the 'Defendants, by force,
intimidation, or threat, agreed and conspired among themselves and with others as well
as took separate action to deny the Plaintiff a promotion, adva~cement, and salary and
bonuses associated with a promotion in order to prevent the Pla,intiff from reporting the
fraud.
1247. As described more in this Complaint, the ,Defendants, by force,
intimidation, or threat, agreed and conspired among themselvei and with others as well
as took separate action to alter the employee's responsibilitie~ and duties in order to
prevent the Plaintiff from reporting the fraud.
1248. As described more in this Complaint, the ,Defendants, .by force,
intimidation, or threat, agreed and conspired among themselves and with others as well
as took separate action to break into Plaintiffs home in order to prevent the Plaintiff
from reporting the fraud.
1249. As described more in this Complaint, the ,Defendants, by force,
intimidation, or threat, agreed and conspired among themseh<es and with others as well
as took separate action to hack into Plaintiffs personal computerI and phones in order to
prevent the Plaintiff from reporting the fraud.
1250. As described more in this Complaint, the Defendants, by force,
intimidation, or threat, agreed and conspired among themselves land with others, as well
as took separate action, to retaliate and persecute Plaintiff at! work and at home for
engaging in a protected activity.
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II
1251. As described more in this Complaint, the 'Defendants, by force,
h1timidation, or threat, agreed and conspired among themselves and with others, as well
as took separate action, to retaliate and persecute Plaintiff at work and at home in order
to force Plaintiff to resign from her position.
1252. The parties inthis case can be divided into four (4) main groups, together
referred 19 as the ''Defendants".
Group 1 - Plaintiff: is comprised ofRaissa Djuissi Kengne, the Plaintiff, and former
employee ofBDO USA, LLP. The Plaintiff worked for BOO USA, LLP in the capacity
of Experienced IT Audit Manager.
Group 2 - Defendant: is comprised of BOO USA, LLP, the public accounting firm
where the Plaintiff was formerly employed, as well as Partners and members of
management at BOO USA, LLP including Scott Meier, Wesley ·Freeman, Paul Davison,
Jason Cuda, Justin Wilkes, Anthony Reh, Peter Poppo, Mark Davenport, Johnson Wong,
Interface, Atlanticus, Kas Naderi, BioHorizons, and NMS. Group 2 also includes Justin
Mungal, a homeowner who lives directly across the Plaintiffs unit at the 1280 West
Condominium in Atlanta, GA who admittedly stated that he worked for BDO USA,
LLP.
Group 3 - Defendant: is comprised of the attorney's firms and: its representatives who
were previously retained by Plaintiff for representation in the whistleblower case. The
attorney's firm was Finch Mccranie and its representatives were Michael Sullivan and
Walter Jospin.
Group 4 - Defendant: is comprised of the I 280 West Condou(inium and its Board of
I

!

Directors as well as Beacon Management Services, LLC ~nd its agents. Beacon
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I

Management Services, LLC has served as the management company for the 1280 West

'
Condominium Association where the Plaintiff resides for many; years.
1253. Plaintiff reported a violation of SEC regulations, PCAOB standards,
AICPA standards, the Antitrust law, and a circumvention ·of the law prohibiting
employers from asking about an applicant's pay history in the state of Georgia. The
misconduct happened while working for Defendant BDO USA, LLP.
1254. Plaintiff Raissa Djuissi Kengne signed the engagement letter with
Defendant Finch McCranie in June of 202 L A few months later Finch McCranie
resigned as the attorney firm on the Plaintiffs case. Plaintiff started being persecuted
and retaliated against at home when she signed the contract with Defendant Finch
Mccranie.

'
1255. During the meeting on June 29 11\ 2021 at Defendant Finch McCranie, an
'
accountant was brought in to look at the evidence provided by Plaintiff. The accountant
asked the Plaintiff whether she believed that Defendant Wesley Freeman was drugged
and that was why he could not deliver on the engagements. Plaintiff responded by asking
if "Defendant Wesley Freeman had been drugged for the past' five (5) years" while
overseeing the public company's engagements.
1256. The question asked by Defendant Finch McCranie's accountant is the
same one Defendant Scott Meier, the Southeast IS Audit Partner at BDO USA, LLP had
asked Plaintiff during their face-to-face meeting at the "Establishment" restaurant in
'
Midtown Atlanta in early 2021.
I

'
1257. While leaving the meeting, Defendant Finch McCranie's
accountant
stated to the Plaintiff "Nobody is safe".
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I
1258. Defendant Finch Mccranie breached the attorney-client privilege by
reporting the attorney-client protected conversations it had wit~ Defendant BDO USA,
LLP and failed to disclose to Plaintiff a conflict of interests.
1259. Defendant Finch McCranie utilized the information provided by
Plaintiff, client at the time, to cause her harm and solidify relationship with Defendant
I

BOO USA, LLP and other members of Group 2.
1260. Defendant 1280 West Condominium Association and 1280 West Board
of Directors and other members in Group 4 facilitated and participated in the illegal
entry and trespass into the Plaintiffs unit.
1261. Plaintiff's relationship with the 1280 West Condominium Association,
the 1280 West Board of Directors, and other members in Group 4 have been strenuous
in the past. Plaintiff is part of a class action lawsuit against the 1280 West Condominium
Association, the 1280 West Board of Directors, and other t11embers in Group 4 for
breach of fiduciary duty, among other counts.
1262. Defendants 1280 West Condominium Association and 1280 West Board
of Directors and other members in Group 4 have been in conta.ct with Defendant BDO
USA, LLP and other members of Group 2 in order to cause harin to Plaintiff.
1263. The Defendants listed as part of Group 4 have:withheld mail from the
I

Plaintiff including mail from the Georgia Depariment of Driver Services and the
Department of State.
1264. The mail withheld from Plaintiff included Plaintiffs Georgia Driver
License, Georgia Identification Card, and United States passpoh.
I

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1265. Plaintiff has also been delayed for months from ~esponding to her banks
and other public services letters because the letters were withheld.
1266. The Defendants in Group 4 have access to or have significant influence
over the people with access to the back of the mailbox wher~ the post office would
deliver the mail. Plaintiffhas·been obligated to open a mailbox; at a USPS location.
1267. Defendants committed the offense of theft by possession of stolen mail
when they intentionally withdrew mail from the Plaintiff's niailbox several times in
order to cause Plaintiff's harm.
1268. Defendants committed the offense ofobstrµction,ofmails generally when
they knowingly and willfully obstructed and/or retarded the passage of the Plaintiffs
mail, or any carrier or conveyance carrying Plaintiff's mail.

COUNT EIGHTEEN:
Obstruction of Correspondence

18 U.S. Code § 1702
(Against All Defendants)

1269. The Plaintiff re-alleges and incorporates by reference each and every
paragraph of this Complaint and the facts as if set forth here in full for all purposes.
1270. The offense of obstruction of correspondence occurs when an entity or a
'

person takes any letter, postal card, or package out of any post office or any authorized
depository for mail matter, or from any letter or mail carrier, or which has been in any
I

post office or authorized depository, or in the custody of any letter or mail carrier, before
!'
it has been delivered to the person to whom it was directed, wi\h design to obstruct the

I

correspondence, or to pry into the business or secrets of anot,her, or opens, secretes,
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embezzles, or destroys the same, shall be fined under this title lor imprisoned not more
than five years, or both.
1271. As described more in this Complaint, the :Defendants, by force,

'
intimidation, or threat, agreed and conspired among themselves and with others as well
as took separate action to create a hostile work environment, a toxic climate at work,
and unsafe work conditions for the Plaintiff in order to stop her from reporting the fraud.
1272. As described more in this Complaint, the Defendants, by force,
intimidation, or threat, agreed and conspired among themselves and with others as well
as took.separate action to reprimand Plaintiff without just cause.
1273. As described more in this Complaint, the Defendants, by force,
intimid.ation; or threat, agreed and conspired among themselves. and with others as well
as took separate action to harass the Plaintiff in order to stop' her from reporting the
fraud.
1274. As described more in this Complaint, the Defendants, by force,
intimidation; or threat, agreed and conspired among themselves and with others as well
as took separate action to deny the Plaintiff a promotion, adval)cement, and salary and

'
bonuses associated with a promotion in order to prevent the Plaintiff
from reporting the
fraud.
1275. As described more in this Complaint, the Defendants, by force,
intimidation, or threat, agreed and conspired among themselves and with others as well
as took separate action to alter the employee's responsibilitiedI and duties in order to
I

prevent the Plaintiff from reporting the fraud.

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·1

1276. As described more in this Complaint, the !Defendants, by force,
I

intimidation, or threat, agreed and conspired among themselves and with others as well
as took separate action to break into Plaintiffs home in order; to prevent the Plaintiff
from reporting the fraud.

1277. As described more in this Complaint, the Defendants, by force,
intimidation, or threat, agreed and conspired among themselves and with others as well
as took separate action to hack into Plaintiffs personal computer and phones in order to
prevent the Plaintiff from reporting the fraud.

1278. As described more in this Complaint, the Defendants, by force,
intimidation, or threat, agreed and conspired among themselves: and with others, as well
as took separate action, to retaliate and persecute Plaintiff ai work and at home for
engaging in a protected activity.

1279. As described more in this Complaint, the Defendants, by force,
intimidation, or threat, agreed and conspired among themselves and with others, a~ well
as took separate action, to retaliate and persecute Plaintiff at work and at home in ·order
to force Plaintiff to resign from her position.

1280. The parties in this case can be divided into four(4) main groups, together
referred to as the "Defendants".
Group 1 - Plaintiff: is comprised of Raissa Djuissi Kengne, the Plaintiff, and fgrrner
employee ofBDO USA, LLP. The Plaintiff worked for BDO USA, LLP in the capacity
of Experienced IT Audit Manager.
Group 2 - Defendant: is comprised of BDO USA, LLP, the' public accounting firm
where the Plaintiff was formerly employed, as well as Partners and members of
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I
I

management at BDO USA, LLP including Scott Meier, WesleyiFreeman, Paul Davison,
Jason Cuda, Justin Wilkes, Anthony Reh, Peter Poppo, Mark Davenport, Johnson Wong,
Interface, Atlanticus, Kas Naderi, BioHorizons, and NMS. Group 2 also includes Justin
Mungal, a homeowner who lives directly across the Plaintiff~ unit at the 1280 West
Condominium in Atlanta, GA who admittedly stated that he worked for BDO USA,
LLP.
Group 3 - Defendant: is comprised of the attorney's firms and its representatives who
were previously retained by Plaintiff for representation in the whistleblower case. The
attorney's firm was Finch McCranie and its representatives were Michael Sullivan and
Walter J ospin.
Group 4 - Defendant: is comprised of the 1280 West Condominium and its Board of
Directors as well as Beacon Management Services, LLC and its agents. Beacon
Management Services, LLC has served as the management company for-the 1280 West

'
I

Condominium Association where the Plaintiff resides for many: years.
1281. Plaintiff reported a violation of SEC regulations, PCAOB standards,

'
AI CPA standards, the Antitrust law, and a circumv~ntion of the law prohibiting
employers from asking about an applicant's pay history in the state of Georgia. The
misconduct happened while working for Defendant BDO USA, LLP.
1282. Plaintiff Raissa Djuissi Kengne signed the ~ngagement letter with

Defendant Finch McCranie in June of 2021. A few months later Finch Mccranie
resigned as the attorney firm on the Plaintiffs case. Plaintiff ~tarted being persecuted
I'

and retaliated against at home when she signed the contrac\ with Defendant Finch
Mccranie.
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I
1283. During the meeting on June 29'\ 2021 at Defen4ant Finch Mccranie, an
accountant was broµght in to look at the evidence provided by Plaintiff. The accountant
asked the Plaintiff whether she believed that Defendant Wesley Freeman was drugged
and that was why he could not deliver on the engagements. Plaintiff responded by asking
if "Defendant Wesley Freeman had been drugged for the past five (5) years" while
'

.

overseeing the public company's engagements.
1284. The question asked by Defendant Finch McCranie's accountant is the
same one Defendartt Scott Meier, the Southeast IS Audit Partner at BDO USA, LLP had
asked Plaintiff during their face-to-face meeting at the "Establishment" restaurant in
Midtown AtlB.Bta in early 2021.
1285. While leaving the meeting, Defendant Finch McCranie's accountant
stated to the Plaintiff "Nobody is safe".
1286. Defendant Finch Mccranie breached the attorney-client privilege by .
reporting the attorney-client protected conversations it had with Defendant BDO USA,
!

LLP and failed to disclose to Plaintiff a conflict of interests.
1287. Defendant Finch Mccranie utilized the information provided by
Plaintiff, client at the time, to cause her harm and solidify relat[ionship with Defendant
BDO USA, LLP and other members of Group 2.
1288. Defendant 1280 West Condominium Association and 1280 West Board
of Directors and other members in Group 4 facilitated and participated in the illegal
I

entry and trespass into the Plaintiff's unit.
1289. Plaintiff's relationship with the 1280 West Condominium Association,
I

'
the 1280 West Board of Directors, and other members in Group 4 have been strenuous
I

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i
in the past. Plaintiff is part of a class action lawsuit against the 1280 West Condominium
Association, the 1280 West Board of Directors, and other members in Group 4 for
breach of fiduciary duty, among other counts.
1290. Defendants 1280 West Condominium Association and 1280 West Board
of Directors and other members in Group 4 have been in contact with Defendant BDO
USA, LLP and other members of Group 2 in other to cause harm to Plaintiff.
1291. The Defendants listed as part of Group 4 have withheld mail from the
Plaintiff including mail from the Georgia Department of Driver Services and the
Department of Slate.
1292. The mail withheld from Plaintiff included Plaintiff's Georgia Driver
License, Georgia Identification Card, and United Stales passport.
1293. Plaintiff has also been delayed for months from responding to her banks
and other public· services letters because the letters were withheld.
1294. The Defendants in Group 4 have access to or have significant influence
over !he people with access to the back of the mailbox wher~ the post office would
deliver the mail. Plaintiff has been obligated lo open a mailbo:>« at a USPS location.
1295. Defendants committed the offense of theft by possession of stolen mail
when they intentionally withdrew mail from the Plaintiffs mailbox several times in
order to cause Plaintiff's harn1.
1296. Defendants committed the offense of obstruction of correspondence
when they took Plaintiff's letter, postal card, and/or packagb out of the authorized
depository for mail matter, or from any letter or mail carrier, Of which has been in any
authorized depository, or in the custody of any letter or mail carrier, before it has been

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delivered to the Plaintiff, with design to obstruct the corresponilence,
or to pry into the
business or secrets of Plaintiff, or opens, secretes, embezzles, or destroys the same.

COUNT NINETEEN:
Violation of Telephone Number Portability
61 FR 38687 (47 CFR 20, 47 CFR 52) (CC Docket No. 95-116, FCC 96-286)
(Against All Defendants)
1297. The Plaintiff re-alleges and incorporates by reference each and every
paragraph of this Complaint and the facts as if set forth here in full for all purposes.
1298. A violation of the telephone number portability regulations occurs when
Once an .entity or a person requests service from a new comp31;y, and the old company
refuses to port the person or entity's number, even if the entity or person owes money
for an outstanding balance or termination fee.
1299. FCC rules require simple ports, which generally do not involve more than
one line or more complex adjustments to telephone switching equipment, to be
processed in one business day. An entity or a person may be,able to use their phone
within a few hours for changes among wireless service provjders. However, porting
from wireline to wireless service may still take a few days.

'
1300. As described more in this Complaint, the Defendants, by force,
I

intimidation, or threat, agreed and conspired among themselves and with others as well
as took separate action to create a hostile work environment, a toxic climate at work,
I

and unsafe work conditions for the Plaintiff in order to stop her from reporting the fraud.

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1301. As described more in this Complaint, the Defendants, by force,
, intimidation, or threat, agreed arid conspired among themselves and with others as well
as took separate action to reprimand Plaintiff without just cause.
1302. As described more in this Complaint, the Defendants, by force,
intimidation, or threat, agreed and conspired among themselves and with others as well
as took separate action to harass the Plaintiff in order to stop her from reporting the
frand.
1303. As described more in this Complaint, the Defendants, by force,
intimidation, or threat, agreed and conspired among themselves and with others as well
as took separate action to deny the Plaintiff a promotion, advancement, and salary and
bonuses associated with a promotion in order to prevent the Plaintiff from reporting the
fraud.
1304. As described more in this Complaint, the .Defendants, by force,
intimidation, or threat, agreed and conspired among themselves and with others as well
as took separate action to alter the employee's responsibilities and duties in order to
prevent the Plaintiff from reporting the fraud.
1305. As described more in this Complaint, the Defendants, by force,
intimidation, or threat, agreed and conspired among themselve~ and with others as well
'

as took separate action to break into Plaintiffs home in orde~ to prevent the Plaintiff
from reporting the fraud.
I'
1306. As described more in this Complaint, the :Defendants, by force,

intimidation, or threat, agreed and conspired among themselves and with others as well

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• 'i

i

' and phones in order to
as took separate action to hack into Plaintiff's personal comput~r
prevent the Plaintiff from reporting the fraud.
1307. As described more in this Complaint, the · Defendants, by force,
intimidation, or threat, agreed and conspired among themselve~ and with others, as well
as took separate action, to retaliate and persecute Plaintiff at work and at home for
engaging in a protected activity.
1308. As described more m this Complaint, the Defendants, by force,
intimidation, or threat, agreed and conspired among themselves and with others, as well
as took separate action, to retaliate and persecute Plaintiff at work and at home in order
to force Plaintiff to resign from her position.
1309. The parties in this case can be divided into four (:'I) main groups, together
referred to as the "Defendants".
1310. Group 1 - Plaintiff: is comprised of Raissa Djuissi Kengne, the Plaintiff,
and former employee of BDO USA, LLP. The Plaintiff worked for BDO USA, LLP in
the capacity of Experienced IT Audit Manager.
1311. Group 2 - Defendant: is comprised of BDO !USA, LLP, the public
accounting firm where the Plaintiff was formerly employed, as well as Partners and
members of management at BDO USA, LLP including Scott Meier, Wesley Freeman,
Paul Davison, Jason Cuda, Justin Wilkes, Anthony Reh, Peter P.oppo, Mark Davenport,
Johnson Wong, Interface, Atlanticus, Kas Naderi, BioHorizons,!and NMS. Group 2 also
includes Justin Mungal, a homeowner who lives directly across 'the Plaintiff's unit at the
1280 West Condominium in Atlanta, GA who admittedly stated;that he worked for BDO
I

USA, LLP.
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Defendant: is comprised of the ~ttomey's firms and its

representatives who were previously retained by Plaintiff for representation in the
whistleblower case. The attorney's firm was Finch McCranie and its representatives
were Michael Sullivan and Walter Jospin.
1313, Group 4- Defendant: is comprised of the 1280 West Condominium and
its Board of Directors as well as Beacon Management Services, LLC and its agents.
Beacon Management Services, LLC has served as the management company for the
1280 West Condominium Association where the Plaintiff resides for many years.
1314. Plaintiffs primary phone number has been block~d and Plaintiff has bee11
unable to port her number to a different carrier effectively preventing plaintiff from
communication with family, friends, and business partners.
1315. Phone companies are required by law to port your number out when you
start service with a new carrier. According to the FCC, a company cannot refuse to port
your number even if you have an outstanding balance or unpaid termination fees.
1316. Plaintiff has had five (5) different phone numbers since she was retaliated

against and attacked at work and in her private life. Plaintiffs p!10nes were been hacked
and spoofed by Defendants. Plaintiff could not communicate her new phone numbers to
all her contacts causing isolation and facilitating the pers~cution and intentional
emotional distress caused by the Defendants' actions.
1317. Plaintiff believes that her inability to port her phone number is also a
retaliatory practice against her from Defendants

COUNT TWENTY:
Interference With Plaintiffs Access To Ffinds
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(Against All Defendants)
1318. The Plaintiff re-alleges and incorporates by reference each and every
paragraph of this Complaint and the facts as if set forth here in full for all purposes.

1319. By withholding the Plaintiffs' access to 'funds in her Gemini
cryptocurrency trading account, the Defendants have engaged in outright theft.
Intentional misappropriation of funds, or unlawful conversion, as it is also known, is a
direct violation ofFINRA Rule 2150.
1320. As described more in this Complaint, the Defendants, by force,
intimidation, or threat, agreed and conspired among themselves and with others as well
as took separate action to create a hostile work environment; a toxic climate at work,
and unsafe work conditions for the Plaintiff in order to stop her from reporting the fraud.
1321. As described more in this Complaint, the , Defendants, by force,
intimidation,. or threat, agreed and conspired among themselves and with others as well
I

as took separate action to reprimand Plaintiff without just cause.
1322. As described more in this Complaint, the Defendants, by force,
intimidation, or threat, agreed and conspired among themselves and with others as well
as took separate action to harass the Plaintiff in order to stop her from reporting the
fraud.
1'323. As described more in this Complaint, the Defendants, by force,
intimidation, or threat, agreed and conspired among themselves and with.others as well

i

as took separate action to deny the Plaintiff a promotion, advancement, and salary and
'

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bonuses associated with a promotion in order to prevent the Plaintiff from reporting the

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fraud.
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1324. As described more in this Complaint, the Defendants, by force,
intimidation, or threat, agreed and conspired among themselves and with others as well
as took separate action to alter the employee's responsibilitie,s and duties in order to
prevent the Plaintiff from reporting the fraud.
1325. As described more in this Complaint, the Defendants, by force,
intimidation, or threat, agreed arid conspired among themselves and with others as well
as took separate action to break into Plaintiff's home in order to prevent the Plaintiff
from reporting the fraud.
1326. As described more in this Complaint, the Defendants, by force,
intimidation, or threat, agreed and conspired among themselves and with others as well
as took separate action to hack into Plaintiffs personal computer and phones in order to
prevent the Plaintiff from reporting the fraud.
1327. As described more in this Complaint, the Defendants, by force,
intimidation, or threat, agreed and conspired among themselves. and with others, as well
as took separate action, to retaliate and persecute Plaintiff at work and at home for
engaging in a protected activity.
1328. As described more m this Complaint, the Defendants, by force,
intimidation, or threat, agreed and conspired among themselves and with others, as well
as took separate action, to retaliate and persecute Plaintiff at work and at home in order
to force Plaintiff to resign from her position.
1329. The parties in this case can be divided into four (1) main groups, together

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referred to as the "Defendants".

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Plaintiff: is comprised of Raissa Djui$si Kengne, the Plaintiff,

and former employee of BOO USA, LLP. The Plaintiff worked' for BDO USA, LLP in
the capacity of Experienced IT Audit Manager.
1331. Group 2 - Defendant; is comprised of BDO USA, LLP, the public
accounting firm where the Plaintiff was formerly employed, .as well as Partners and
members of management at BDO USA, LLP including Scott Meier, Wesley Freeman,
Paul Davison, Jason Cuda, Justin Wilkes, Anthony Reh, Peter Poppo, Mark Davenport,
Johnson Wong, Interface, Atlanticus, Kas Naderi, BioHorizons, and NMS. Group 2 also
includes Justin Mungal, a homeowner who lives directly across the Plaintiffs unit at the
1280 West Condominium in Atlanta, GA who admittedly stated that he worked for BDO
USA,LLP.
1332. Group 3

Defendant: is comprised of the attorney's firms and its

representatives who were previously retained by Plaintiff for representation in the
whistleblower case. The attorney's firm was Finch McCranie and its representatives
were Michael Sullivan and Walter Jospin.
1333. Group 4- Defendant; is comprised of the 1280 West Condominium and
its Board of Directors as well as Beacon Management Services, LLC and its agents.
Beacon Management Services, LLC has served as the management company for the
1280 West Condominium Association where the Plaintiff resides for many years.
1334. Plaintiffs access to her funds in her Gemini ac9ount has been blocked.
i

Plaintiff created an account online on 05/25/2021 on the Gemini Trust Company, LLC'·s
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website. Plaintiff reached out to Gemini customer support at support@gemini.com on

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the following dates/times: March 31st, 2022, April Isl, 2022, April 2nd, 2022, April 3rd,
2022, April 4th, 2022, April 5th, 2022, and April 13th, 2022. ·
1335. The Plaintiff has reached out to the Gemini Trust Company's support
team

using

the

following

email

addresses:

rkengnel@gmail.com

and

cianeseya2022@gmail.com. The support team members Plaiptiff corresponded with
,

'

were Richard, Frances, Saul, Jessica,.and Isla. Plaintiff has provided Gemini with a copy
of my bank statements to verify Plaintiffs account in multiple instances. Gemini claims
that Plaintiff can only withdraw funds via wire, which is extrell)ely costly to Plaintiff at
the moment.
1336. Qemini.has declined to withdraw funds using the debit card account that
Plaintiff provided on the Gemini platform, which was successfully verified by Gemini.
Gemini has refused to allow any other forms of identification tq verify in order to assert
the Plaintiffs ownership of the account.
1337. All the communications Plaintiff had with Gemini happened before
Plaintiff was locked out of her Gemini account for requesting Plaintiffs money. Plaintiff
lost full use of her Gmail account, rkengnel@gmail.com, due to the fact that Plaintiff
reported BDO USA, LLP's violation of PCAOB and SEC standards.
1338. Plaintiff is unable to access her account at Gemini and Gemini refuses to
provide any other way to identify Plaintiff.
1339.

Plaintiff lack of access to her funds caused further isolation with her
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contacts and facilitated the persecution and intentional emotional distress caused by the
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Defendants' actions.

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1340. Plaintiff believes that her inability to acces~ funds on the Gemini
cryptocurrency platform is also a retaliatory practice against her from Defendants.
1341. Defendants have engaged in outright theft by withholding the Plaintiffs'
access to funds in her Gemini cryptocurrency trading account as well as violated FIN_RA
Rule 2150 by intentionally misappropriating funds and/or practicing unlawful
conversion.
COUNT TWENTY-ONE

Intentional Infliction of Emotional Distress
(Against all Defendants)
1342. The Plaintiff re-alleges and incorporates by reference each and every
paragraph of this Complaint and the facts as if set forth here in 'full for all purposes.
1343. The offense of intentional infliction of emo~ional distress ("IIED'.')
occurs when the employer purposely causes severe emotional distress to the employee
as a result of extreme and outrageous conduct. Examples of Intentional Infliction of
Emotional Distress claims can include racial insults, selc discrimination, false
imprisonment, and conduct that threaten your physical security (a physical injury is not
necessary).
1344. To show that IIED occurred in the workplace, a,ll of the following must
be present:
(I)

Extreme and Outrageous conduct by the employer or a

representative of the employer. Courts have interpreted t)iis to mean conduct that
exceeds what is tolerated in a civilized society or th~t has gone beyond all
reasonable bounds of decency.

Outrageous conduct does not include

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annoyances, hurt feelings, insults, rough language, ·or bad manners that a
reasonable person is expected to endure.
(2)

The employer must have intended to cause the employee to suffer

extreme emotional distress, or must have known that such distress was
substantially likely to result.
(3)

The employee suffered severe or extreme emotional distress.

Severe emotional distress is that which is substantial or enduring. It has also been
defined as a kind of distress no reasonable person is expected to endure. It may
consist of any highly unpleasant reaction such as fright, grief, shame,
humiliation, embarrassment, anger, or worry. Both the intensity and the duration
of the employee's emotional distress are factors to be cqnsidered in determining
whether it is severe. Your emotional distress need not h11ve been so bad that you
were unable to function in business or personal relationships.
(4)

The employer's conduct caused the employee's distress.

1345. As described more in this Complaint, the :Defendants, by force,
intimidation, or threat, agreed .and conspired among themselve~ and with others as well
as took separate action to create a hostile work environment, a toxic climate at work,
and unsafe work conditions for the Plaintiff in order to stop her from reporting the fraud.
1346. As described tnore in this Complaint, the 'Defendants, by force,
intimidation, or threat, agreed and conspired among themselve~ and with others as well
as took separate action to reprimand Plaintiff without just caus~.
1347. As described more in this Complaint, the !Defendants, by force,
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intimidation, or threat, agreed and conspired among themselves and with others as well
,

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as took separate action to harass the Plaintiff in order to stop' her from reporting the
fraud.
1348. As described more in this Complaint, the Defendants, by force,
intimidation, or threat, agreed and conspired among themselves and with others as well
as took separate action to deny the Plaintiff a promotion, advancement, and salary and
bonuses associated with a promotion in order to prevent the Plaintiff from reporting the
fraud.
1349. As described more in this Complaint, the 'Defendants, by force,
intimidation, or threat, agreed and conspired among themselves and with others as well
as took separate action to alter the employee's responsibilities and duties in order to
prevent the Plaintiff from reporting the fraud,
1350. As described more in this Complaint, the Defendants, by force,
intimidation, or threat, agreed and conspired among themselves and with others as well
as took separate action to break into Plaintiffs home in orde~ to prevent the Plaintiff
from reporting the fraud.
1351. As described more in this Complaint, the : Defendants, by force,
intimidation, or threat, agreed and conspired among themselves and with others as well
as took separate action to hack into Plaintiffs personal computer and phones in order to
prevent the Plaintiff from reporting the fraud.
1352. As described more in this Complaint, the Defendants, by force,
'I
intimidation, or threat, agreed and conspired among themselves: and with others, as well
as took separate action, to retaliate and persecute Plaintiff ai work and at home for
engaging in a protected activity.
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1353. As described more in this Complaint, the' Defendants,. by force,
intimidation, or threat, agreed and conspired among themselves and with others, as well
as took separate action, to retaliate and persecute Plaintiff at work and at home in order
to force Plaintiff to resign from her position.
1354, The parties in this case can be divided into four (4) main groups, together
referred to as the "Defendants".
Group I - Plaintiff: is comprised of Raissa Djuissi Kengne, the Plaintiff, and former
employee ofBDO USA, LLP. The Plaintiff worked for BDO USA, LLP in the capacity
of Experienced IT Audit Manager.
Group 2 - Defendant: is comprised of BDO USA, LLP, the public accounting firm
where the Plaintiff was formerly employed, as well as Partners and members of
'

management at BDO USA, LLP including Scott Meier, Wesley' Freeman, Paul Davison,
Jason Cuda, Justin Wilkes, Anthony Reh, Peter Poppo, Mark Davenport, Johnson Wong,
Interface, Atlanticus, Kas Naderi, BioHorizons, and NMS. Group 2 also includes Justin
Mungal, a homeowner who lives directly across the Plaintiff's unit at the 1280 West
Condominium in Atlanta, GA who admittedly stated that he :worked for BDO USA,
LLP.
Group 3 - Defendant: is comprised of the attorney's firms and its representatives who
were previously retained by Plaintiff for representation in the whistleblower case. The
attorney's firm was Finch McCranie and its representatives were Michael Sullivan and
Walter Jospin.
I

Group 4 - Defendant: is comprised of the 1280 West Condominium and its Board of
I
Directors as well as Beacon Management Services, LLC and its agents. Beacon

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•=' O, m-mrni
M

"i"Y

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foc fuo i280 w..

Condominium Association where the Plaintiff resides for man; years.
!

1355. Plaintiff reported a violation of SEC regulati9ns, PCAOB standards,
AICPA standards, the Antitrust law, and a circumvention' of the law prohibiting
employers from asking about an applicant's pay history in the state of Georgia. The
misconduct happened while working for Defendant BDO USAi, LLP.
1356. Plaintiff noticed that the workpapers for both private clients and public
clients were being rolled forward year after year without actually doing the work, The
public clients included BlueLinx, Atlanticus, !ZEA, BioHorizons, and Interface.
Interface has recently been under an SEC investigation and an executive employee at
Interface has been suspended. The private clients included Janus, Dustex, FCC!, RSR
Group, ProCare, Vacation Express, and many others.
1357. The issue with the IT audit work performed was that several deficiencies
that should have been identified as significant deficiencies or 11;aterial weaknesses were
actually identified as only control deficiencies. Because they were never communicated
to the financial statements audit team as control deficiencies, the financial statements
audit teams never adjusted their audit strategy and therefore, never addressed the risk of
material misstatements due to ineffective IT general controls (ITGCs).
1358. Plaintiff informed the Defendant Wesley Freeman of the work that was
not performed in roughly 75% of the public and private engagements he oversaw in the
I

Atlanta office. Defendant Wesley Freeman did not deny it. In~tead of fixing the issues
going forward, he kept misreporting the IT findings to hide th~ significant deficiencies

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and/or material weaknesses in the IS Assurance workpap ,rs from both the core
Assurance team and the clients.
1359. Defendant Wesley Freeman enlisted the assistance of junior associates to
attempt to smear Plaintiff's reputation; thereby preventing Plaintiff from being
promoted.
1360. Defendant Wesley Freeman enlisted the assistance ofjunior associates to
attempt to smear Plaintiffs reputation; thereby preventing Plaintiff from being
promoted. These associates enlisted to smear my reputation were part of the group who
delivered such a poor work product.
1361. Plaintiff started being retaliated against at wo~k. Retaliation practices
included, but were not limited to reprimanding Plaintiff in reviews without ground,
harassing Plaintiff, creating a hostile work environment for Plaintiff, making subtle
threats to Plaintiff, and using intimidation tactics against Plaintiff.
1362. During internal meetings in 2020 and early 2021, Anthony Reh, a Partner
at BDO USA, LLP in .the firm's Atlanta office stated that the mid-tier public accounting
firms (primarily BDO artd Grant Thornton) and the big 4 (E&Y, Deloitte, KPMG, and
PWC) were going to reach an agreement to stop employees from switching firms and
asking for higher salary.
1363. Plaintiff was blacklisted from relevant job opportunities by Defendants
from engaging in protected activities.
1364. Plaintiff started being persecuted and retaliated against at home when she
signed the contract with Defendant Finch Mccranie.

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1365, · Plaintiffs home was broken into at multiple times. Plaintiff lives in a
'

condominium that has concierge services., which include, but are not limited to, trained
staff who keep watch over the whole building, visitors screening process, and smart
elevators that require a key card in order to both, enter the building and access the
residential areas, Intruders must have had a double of the Plaintiffs key and a building
access card in order to enter the Plaintiffs home.
1366, Defendant Fin.ch Mccranie breached the attoiney-client privilege by
reporting the attorney-client protected conversations it had with Defendant BDO USA,
LLP and failed to disclose to Plaintiff a conflict of interests.
1367. Defendant Finch Mccranie utilized the information provided by Plaintiff
and then client to cause her harm and solidify relationship wit!\ Defendant BDO USA,
LLP and other members of Group 2.
1368. Defendant
, 1280 West Condominium Association and 1280 West Board
of Directors and other members in Group 4 facilitated and p~rticipated in the illegal
entry and trespass into the Plaintiffs unit.
1369, Defendant 1280 West Condominium Associatioh and 1280 West Board
of Directors and other members in Group 4 have persecutetl Plaintiff at home by
'

'

claiming she owed HOA fees and attempting to deny her home0wner's privileges,
1370, Plaintiff's relationship with the 1280 West Condominium Association,
the 1280 West Board of Directors, and other members in Group 4 have been strenuous

I

in the past. Plaintiff is part of a class action lawsuit against the 1280 West Condominium

I
Association, the 1280 West Board of Directors, and other members in Group 4 for
!

breach of fiduciary duty, among other counts.
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1371. Defendants 1280 West Condominium Association and 1280 West Board
of Directors and other members in Group 4 have been in contact with Defendant BOO
USA, LLP and other members of Group 2 in order to cause haryn to Plaintiff.
1372. Defendant Interface, Inc's headquarters are loca\ed in 1280 West at 1280
W Peachtree St NW, Atlanta, GA 30309. Meinbers of Interface's management have a
relationship with the 1280 West Condominium Association, tpe 1280 West Board of
Directors, and other members in Group 4. Several Interface's employees also live at
1280 W Peachtree St NW in the same condominium as Plaintiff.
1373. The clients of BDO USA, LLP, particularly the clients who are
mentioned as part of the subject matter of the whistleblowing c~se, have threatened and
engaged in retaliatory practices against the Plaintiff.
1374. Kas Naderi,.Chieflnformation Officer of Atlant\cus, threatened Plaintiff
during a meeting held between Atlanticus and BDO USA, LLP and asked the Plaintiff
if Plaintiff was "now willing to work with Atlanticus" and if Plaintiff was the one
'

"asking for additional evidence to provide to the PCAOB" inspectors.
1375. Plaintiff was late during that call. Scott Meier, BDO IS Assurance
Principal, told Kas Naderi in the call that Plaintiff was in the bathroom. At the time of
the said meeting, Plaintiff was working from home. Plaintiff was indeed in the bathroom.
Scott Meier had no Way of knowing the Plaintiff was indeed in 'the bathroom unless the
Plaintiff was under surveillance by BDO USA, LLP, its agents,'. and/or the Defendants.
I

I

1376. During the same 2021 PCAOB inspection qf Atlanticus Holdings
I

Corporation, Plaintiff was indirectly threatened by Mark Da',\enport (Audit Partner),

I

Peter Poppo (Audit Partner), and Monica Burgess (Senior Au;dit Manager) who kept

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using the word "dead" in many meetings held to discuss responses to the PCAOB
questions.
1377. During the 2021, IT audit ofBioHorizons, Elbert Jenkins, VP of!T, at
BioHorizons had postponed several meetings with Plaintiff, was missing calls, and
attempted to blame Plaintiff for the missing calls and meetings in order to provide
negative feedback to Plaintiffs supervisor.
1378. During the 2021 IT audit ofNMS, Edward Burdekin, President ofNMS
had made a pointed reference to the Family Dollar store as one of their clients. The
Plaintiff was at a Family Dollar store the day before with her mother.
1379. Plaintiff noted that recordings and evidence gathered during that same
meeting in September of 2021 with Edward Burdekin were deleted from her laptop in
an attempt to place her in a bad light. Plaintiffs IT experience allowed her to recover
the data and prevent a possible by performance evaluation comment.
1380. Defendant BDO USA, LLP and other entities and individuals listed in
Group 2 conspired with entities axrd individuals listed in Group 3 and Group 4 in order
to cause intentional harm to the Plaintiff as retaliation for reporting the fraud to the
proper authorities.
1381. The Defendants, singly and together, retaliated against Plaintiff by failing
to promote Plaintiff, harassing Plaintiff, discriminating against Plaintiff in the terms and
conditions of employment, broke into Plaintiff's. home, for reporting conduct to the SEC
that the Plaintiff reasonably believed violated the federal securi~ies law.
I

' Plaintiff for disclosing
1382. Defendants, singly and together, retaliated against
information that is protected or required under SOX and under podd-Frank.

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1383. Defendants engaged in extreme and outrageous ~onduct and inte~ded to
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cause Plaintiff to suffer extreme emotional distress or knew that such distress was
substantially likely to result. As a result of Defendants' actions and conduct, Plaintiff
suffered severe or extreme emotional distress.

COUNT TWENTY-TWO:
Attorney's Or Per Se's Fees And Expenses of Litigation
(Against all Defendants)

1384. The Plaintiff re-alleges and incorporates by reference each and every
paragraph of this Complaint and the facts as if set forth here in foll for all purposes.
1385. Plaintiff Raissa Djuissi Kengne has standing to• bring this Complaint in
Court because she has been, and continues to be, adversely, affected by the illegal,
unlawful, and criminal actions of the Defendants.
1386. As described herein, Defendants have retaliate~ against Plaintiff, have
engaged in criminal, unlawful, illegal, and atrocious activities in order to prevent
Plaintiff from reporting the fraudulent actions at BDO USA, L~P, including intentional
violations of the SEC and PCAOB standards as well as cause intentional emotional
distress, and financial harm. Several Defendants have acted i!legally, criminally, and
unlawfully in concert in order to hide their responsibilities in the fraudulent actions by
causing intentional emotional distress and financial harm to th~ Plaintiff.
1387. For the prosecution of this claim, Plaintiff has been compelled to spend
resources. Plaintiff is entitled to recover a sum for the reasonab~e and necessary services
I
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performed per se and/or services of Plaintiffs attorneys in the preparation and trial of
I

this action, including any appeals to the Court of Appeals and/cir the Supreme Court.

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1388. Therefore, pursuant to O.C.G.A. § 13-6-11,

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laintiffs are entitled to

recover their expenses of litigation, including, without limitation, its reasonable per se's
'
and/or attorney's fees, from Defendants.

v.
KNOWLEDGE
1389. Each of the acts described above, together and singly, was done
"knowingly" by Defendants and was a producing cause of Plaih~iffs damages described
herein.

VI.

DAMAGES
1390. Plaintiff would show that all of the aforementi,oned acts, together and
singly, were done "knowingly" by Defendants and constitute the proximate and

'
producing causes of Plaintiffs damages sustained and described herein.
1391. For intimidation, Plaintiff is entitled to compensatory damages, including
all forms ofloss, resulting from the Defendants' illegal, criminal, and unlawful actions,
such as additional costs and economic hardship pursuant to b.C.G.A. § 51-12-4, to
exemplary damages, to general and special damages pursuant tq O.C.G.A. 51-12-2, and
punitive damages pursuant to O.C.G.A. 51-12-5.1 in an amount.as determined by a jury.
1392. For slander, Plaintiff is entitled to general dama~es pursuant to O.C.G.A.

'
51-12-2 and punitive damages pursuant to O.C.G.A. 51-12-5.1
in an amount as
determined by a jury.
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1393. For burglary, Plaintiff is entitled to compensato, damages, including all
I
I

forms of loss, resulting from the Defendants' illegal, criminal, and unlawful actions,
such as additional costs and economic hardship pursuant to :o.C.G.A. § 51-12-4, to
exemplary damages, to general and special damages pursuant t? O.C.G.A. 51-12-2, and
punitive damages pursuant to O.C.G.A. 51-12-5.1 in an amounti as determined by a jury.

1394. For invasion of privacy, Plaintiff is entitled to :compensatory damages,
I

including all forms ofloss, resulting from the Defendants' illega,J, criminal, and unlawful
actions, such as additional costs and economic hardship pursu~nt to O.C.G.A. § 51-12-

4, to exemplary damages, to general and special damages pursuant to O.C.G.A. 51-122, and punitive damages pursuant to O.C.G.A. 51-12-5.1 in an amount as determined by
a jury.
1395. For computer crimes, Plaintiff is entitled to 9ompensatory damages,
'

including all forms ofloss, resulting from the Defendants' illegaj, criminal, and unlawful
I

'

actions, such as additional costs and economic hardship pursuant to O.C.G.A. § 51-12-

4, to exemplary damages, to general and special damages pursuant to 0.C.G.A. 51-122, and punitive damages pursuant to O.C.G.A. 51-12-5.1 in an ap1ount as determined by

a jury.
1396. For computer security crimes, Plaintiff is en~it!ed to compensatory
damages, including all forms of loss, resulting from the Deferjdants' illegal, criminal,

'
and unlawful actions, such as additional costs and economip hardship pursuant to

'

O.C.G.A. § 51-12-4, to exemplary damages, to general and spedial damages pursuant to
O.C.G.A. 51-12-2, and punitive damages pursuant to O.C.G.A. [51-12-5.1 in ail amount

i

as determined by a jury.

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1397. For bribery, Plaintiff is entitled to general dama~es pursuant to O.C.G.A.

'
51-12-2 and punitive damages pursuant to O.C.G.A. 51-1~-5.l
in an amount as
'

determined by a jury.

;

1398. For retaliation, Plaintiff is entitled to compensa/ory damages, including
I

all forms of loss, resulting from the Defendants' illegal, crimin~l, and unlawful actions,
I

such as additional costs and economic hardship pursuant to b.C.G.A. § 51-12-4; to

'

exemplary damages, to general and special damages pursuant t9 O.C.G.A. 51-12-2, and
punitive damages pursuantto O.C.G.A. 51-12-5.1 in an amount!as determined by a jury.

1399. For breach of client-attorney privileges, P,laintiff is entitled to
compensatory damages, including all forms of loss, resulting from the Defendants'
illegal, criminal, and unlawful actions, such as additional costs! and economic hardship
pursuant to O.C.G.A. § 51-12-4, to exemplary damages, to general and special damages
pursuant to O.C.G.A. 51-12-2, and punitive damages pursuant to O.C.G.A. 51-12-5.1 in
an amount as determined by a jury.
1400. For theft by possession of stolen mail, l.llaintiff is entitled to
compensatory damages, including all fonns of loss, resultin~ from the Defendants'
illegal, criminal, and unlawful actions, snch as additional costs; and economic hardship
pursuantto O.C.G.A. § 51-12-4, to exemplary damages, to general and special damages
I

pursuant to O.C.G.A. 51-12-2, and punitive damages pursuant to O.C.G.A. 51-12-5.J in
an amount as determined by a jury.
1401. For obstruction of mails generally, Plaintiff is entitled to compensatory
I
damages, including all forms of loss, resulting from the DefeJdants' illegal, criminal,
I

I
and unlawful actions, such as additional costs and economic hardship pursuant to
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O.C.G.A. § 51-12-4, to exemplary damages, to general and special damages pursuant to
O.C.G.A. 51-12-2, and punitive damages pursuant to O.C.G.A; 51-12-5.1 in an amount
as determined by a jury.
1402. For obstruction of mail correspondence, ~laintiff is entitled to
compensatory damages, including all forms of loss, resulting from the Defendants'
illegal, criminal, and unlawful actions, such as additional cpsts and economic hardship
pursuant to O.C.G.A. § 51-12-4, to exemplary c\amages, to general and special damages
pursuant to O.C.G.A. 51-12-2, and punitive damages pursuant to O.C.G.A. 51-12-5.1 in
an amount as determined by a jury.
1403. For violation of telephone number portability, Plaintiff is entitled to
general damages pursuant to O.C.G.A. 51-12-2 and punitive damages pursuant to
O.C.G.A. 51-12-5.1 in an amount as determined by a jury.
1404. For interference with plaintiff's access to funds, Plaintiff is entitled to
•compensatory damages, including all forms of loss, resulting from the Defendants'
illegal, criminal, and unlawful actions, such as additional costs and economic hardship
pursuant to O.C.G.A. § 51-12-4, to exemplary damages, to general and special damages
pursuant to 0.C.G.A. 51-12-2, and punitive damages pursuant to O.C.G.A. 51-12°5.1 in
an amount as determined by a jury.
1405. For blacklisting the Plaintiff and for providing µegative job references,
Plaintiff is entitled to compensatory damages, including all forms of loss, resulting from
the Defendants' illegal, criminal, and unlawful actions, such as additional costs and
economic hardship pursuant to O.C.G.A. § 51-12-4, to exemplary damages, to general

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and special damages pursuant to O.C.G.A. 51-12-2, and punilive damages pursuant to
I

O.C.G.A. 51-12-5.1 in an amount as determined by a jury.
1406. For civil conspiracy to commit a crime, Plaintiff is entitled to
compensatory damages, including all forms of loss, resulti_n~ from the Defendants'
illegal, criminal, and unlawful actions, such as additional costs. and economic hardship
pursuant to O.C.G.A. § 51-12-4, to exemplary damages, to general and special damages
'

pursuant to O.C.G.A. 51-12-2, and punitive damages pursuant tp O.C.G.A. 51-12-5.1 in

'
an amount as determined by a jury.
1407. For intentional infliction of emotional distress; Plaintiff is entitled to
compensatory damages, including all forms of loss, resulting from the Defendants'
illegal, criminal, and unlawful actions, such as additional costsl and economic hardship
pursuant to O.C.G.A. § 51-12-4, to exemplary damages, to gen~ral and special damages
'

pursuant to O.C.G.A. 51-12-2, punitive damages pursuant to O:.C.G.A. 51-12-5.1 in an
amount as determined by a jury, and actual damages, which. include the Joss of the
benefits that should have been earned pursuant to the Plaintiffs Policies with State Farm
Insurance company but for the retaliation, persecution, co~rt costs, consequential
damages not covered by Plaintiffs Policy and attorney's fees. For knowing conduct of
the acts described above, Plaintiff asks for damages as determined by a jury.
1408. For negligent infliction of emotional distress/ Plaintiff is entitled to
compensatory damages, including all forms of loss, resultin~ from the Defendants'

'

illegal, criminal, and unlawful actions, such as additional costs; and economic hardship
'I
pursuant to O.C.G.A. § 51-12-4, to exemplary damages, togen~ral and special damages
•

I

!
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pursuant to O.C.G.A. 51-12-2, and punitive damages pursuant to O.C.G.A. 51-12-5.1 in
I

an amount as determined by a jury.
14.09. The acts of each Defendant were committed knowingly, willfully,
intentionally, with actual awareness, and/or with actual malice. In order to punish
defendants for such unconscionable overreaching and to deter such actions and/or
omissions in the future, Plaintiff seeks recovery from all D~fendants of exemplary
damages as provided by Title 51 Chapter 12 of the Georgia To~s for Punitive damages
and Additional Damages for Aggravating Circumstances Code§ 51-12-5.1; § 51-12-5.

VII.

PRAYER FOR RELIBF
WHEREFORE, Plaintiff respectfully requests this Court that Defendants be cited to
appear and answer herein; that, on final hearing, the Court etjlers a judgment against
Defendants irt Plaintiffs favor and grants relief to Plaintiff against the Defendants as
follows:
(I)

Declare that the Defendants violated the law as ~el forth above;

(2)

Order the Defendants to pay actual money damages lo the Plaintiff in an
amount to be determined at trial;

(3)

Order the Defendants lo pay punitive damages to the Plaintiff in an
amount to be determined at trial;
I'

(4)

Order the Defendants to pay compensatory damages to the Plaintiff in an

!

amount to be determined at trial;

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(5)

Order the Defendants to stop. blacklisting the Plaintiff and to stop
!'
providing negative job references;

(6)

Award the Plaintiff reasonable attorneys' fees and costs and/or prose fees
and costs for her investigation and prosecution ~f this action; and

(7)

Grant any such additional relief to Plaintiff in law or equity as the Court
deems just and proper under the circumstances.

VIII.
REQUEST FOR DISCLOSURES

1410. Pursuant to the Georgia Civil Practice Act Article 5 Depositions arid
Discovery code and/or the Federal Rules of Civil Procedure Rule 26 Duty to Disclose;
General Provisions Governing Discover, Plaintiff requests that Ji)efendants each provide
the information required in a Request for Disclosures.
Definitions and Instructions
1411. The following definitions and rules of con~truction apply to this
attachment:
(1)

The term "document" includes, but is not limited to, all records,

materials and other tangible forms of expression in your possession or custody,
or under your control, whether originals, copies, annotat,ed copies, drafts or final
versions, and however created, produced, stored or maintained, including, but
not limited to, working papers, audit documentati?n, charts, lists, logs,
'

I

spreadsheets, financial information or analyses, bool<:s, papers, files, notes,
memoranda, reports, schedules, charts, lists,

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telegrams, telexes, wire messages, telephone messl\ges, calendars, diaries,
budgets, invoices, audio and video recordings, electrohic mail, text messages,
electronic data compilations, computer disks (or hard copy of the data contained
on such disks), and other electronic media, microfilm, microfiche, and storage
devices. The term "document" includes furnished versions and drafts of
documents; it also includes original documents ( or copies thereof if the mjginals
are not available), annotations, non-conforming copies, and all copies that differ
in any respect from the original, as well as. attachments, appendices,
amendments, and any other materials created or transmitted in connection with
a responsive document.
(2)

The term "communication" includes an:>; transmittal or receipt of

information, whether by chance or prearranged, formal or informal,

oral,

written or electronic, and includes without limitation: conversations, meetings
and discussions in person; conversations, meetings and discussions by telephone;
and written correspondence through the use of the mails, courier services,
electronic media (such as electronic mail), and telephone lines and wires.
(3)

A communication or document "concerning," "involving," or

"related to" any given subject means any communication or document that

constitutes, contains, discusses, embodies, evidences, reflects, identifies, states,
refers to, deals with, bears upon, or is in any way p!)rtinent to that subject,
including documents concerning the preparation of other documents.
'

(4)

'I

Reference to an entity shall also inclu~e that entity's parents;
I

subsidiaries, affiliates, predecessors, successors, officerh, directors, employees,
I

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agents, partners, and independent contractors, and all bther persons or entities
acting or purporting to act on its behalf.
(5)

The disjunctive ("or") shall be deemed to include the coajunctive

("and"), and the conjunctive ("and") shall be deemed to include the disjunctive

("or"); and each of the functional words "each," "every," "any" and "all" shall
be deemed to include each of the other functional words.
(6)

"BDO USA, LLP" refers to BDO USA;LLP and all present and

former subsidiaries, affiliates, predecessors, successors, officers, directors,
agents, employees, shareholders, partnerships, general and limited partners
thereof, and all other persons or entities acting or purporting to act on its behalf.
(7)

The term "Clients" refers to a person or organization using the

services of BDO USA, LLP and all of their officers, commissioners, employees,
representatives, and agents, and all other persons or entities acting or purporting
to act on their behalf, including any special or independent committees of their
Boards of Directors, and any successor audit firms.
(8)

The term "SEC" means the U.S. Securities and Exchange

Commission, all divisions thereof, all of its officers, board members, employees,
representatives, agents, and all other persons or entities acting or purporting to
act on its behalf.
(9)

The term "Working papers" or "Work papers" refers to records

I

kept by the auditor of the procedures applied, the tests performed, the
information obtained, and the pertinent conclusions reached in the engagement
Examples of working papers are pre-planning and planning documentation, audit
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programs, analyses, memoranda, letters of .confirmation, prepared by client
"PBC" list, and representation, abstracts of company documents, and schedules
or commentaries prepared or obtained by the auditor. Working papers also
include financial audit work papers, IT audit workpapers, Employee Benefit Plan
("EBP") work papers, and any other audit or tax engagement work papers created
through all the phases of the audit process.
1412. Documents produced pursuant to this request s,hall be produced in the
order in which they appear in Defendants' files and shall not be shuffled or otherwise
rearranged. Documents that in their original condition were stapled, clipped, or
otherwise fastened together shall be produced in that form.
141'3. Electronic mail produced pursuant to this request for disclosures sha!J.be
provided in its original electronic format on a USB Flash Di'ive with a label clearly
identifying the drive as containing material responsive to this a~achment and indicating
the request to which the documents are responsive or uploaded to a document

'

management tool.
1414. Provide a list of the documents Defendants procluce, indicating· in each
instance the request to which the document is responsive. Alsq, identify and generally
describe all requested documents that Defendants do not produce and indicate the
location of each such document and Defendant's reason-for not producing it.
1415. If Defendants withhold any document based on a claim of privilege,
please provide the following information as to each such docJment: (a) the author(s);
I

(b) the date the document was created; (c) each person who: received a copy of the

I
document or was informed of its contents; (d) the person who n;ow has the document or
I

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was last known to have it; (c) the general subject matter of tqe document; and (f) the

!
privilege asserted.
1416. If any documents responsive to this document request were in
Defendants' possession, custody, or control at some time in the past, but are no longer
available, provide a list of such documents, indicating in each instance the request to
which the document was responsive. Please provide the following information with
respect to each such document: (a) the author(s); (b) the date th¢ document was created;
(c) each person who received a copy of the document or was informed of its contents;
(d) the person who now has the document or was last known t0 have it; (e) the general
subject matter of the document; (f) a detailed description of the document; 4 and (g) a
detailed and complete explanation of why such document is no longer in Defendants'
possession, custody, or control.
1417. All system generated reports created as part ofth,e request for disclosures
should be accompanied with evidence showing how the reports were generated by
providing dated screenshots of queries, parameters, etc ...
1418, Current and previous 1280 West Board of Directors are Brett Dettmering,

Jill Byers, Jonathan Byers, Wayne Johnson, Victor Roth, Micah Kurtzberg, Ronnie
Bridges, Rohan Rupani, Kimberly Bennett, Michael Shaffer, and Daniel Vasquez.

IX.
FIRST REQUEST FOR PRODUCTION TO DEFENDANT m:lo USA, LLP, SCOTT
'
MEIER, WESLEY FREEMAN, PA UL DAVISON, JASON CUDA, JUSTIN WILKES,
'

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ANTHONY REH, PETER,POPPO, MARK DAVENPORT, JOHNSON WONG, AND
JUSTIN MUNGAL

Document Request - Group 2: BDO USA, -LLP
'1419. Produce all emails, paper documentation, Jabber communication,
Yammer communication, Instantaneous Messages ("IM"), Microsoft Teams IM, and
other fonns of communications 'between and among BDO USA, LLP, Scott Meier,
Wesley.Freeman, Paur Davison, Jason Cuda, Justin Wilkes, Anthony Reh, Peter Poppo,
Mark Davenport, Johnson Wong, and Justin Mungal, their agents, employees, or
representatives and relating to, mentioning, concerning or evidencing Plaintiff Raissa
Kengne, her work, and her performance.
1420. Produce

all

emails,

paper

documentation,

Jabber,

Yammer,

Instantaneous Messages ("IM"), Microsoft Teams IM, and other fonns of
communications from and to BDO USA, LLP, Scott Meier, Wesley Freeman, Paul
Davison, Jason Cuda, Justin Wilkes, Anthony Reh, Peter Poppo, Mark Davenport,
Johnson Wong, and Justin Mungal, their agents, employees, or representatives to and
from PlaintiffRaissa Kengne.

1421. Produce all emails and other forms of communications between and
among BDO USA, LLP's employees in the Atlanta, New York, Tennessee, Florida, and
Potomac offices referencing Plaintiff Raissa Kengne.
1422. Any partnership agreements or contracts between and among BDO USA,
'
LLP, Interface, BioHorizons, Atlanticus, NMS, and/or 1280
West Condominium

Association.

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1423. Report showing Plaintiff Raissa Djuissi Kengne's hours entered into the
I

billing system with the details of the engagement she worked pn and the cost per hour
of her services from her date of hire (September 3 rd, 2019) ;o the date she resigned
(November I 81h, 2022). To be provided in an excel format.
1424. Report showing Defendant Wesley Freeman•sl hours entered into the

'
billing system (client and non-client) with the details of the engagement
he worked on
and the cost per hour of his services from September 3 rd , 2019 to November 18th, 2021.
To be provided in an excel format.
1425. Report showing BDO USA, LLP's employee !v;leldrick Wilson's hours
entered into the billing system (client and non°client) with the &tails of the engagement
he Worked on and the cost per hour of his services from September 3rd, 2019 to

'

November 18th, 2021. To be provided in an excel format.
1426. Report showing BDO USA, LLP's employee-manager Alex Goetz's
hours entered into the billing system (client and non-client) ,with the details of the
engagement he worked on and the cost per hour of his services from September 3rd,
2019 to November 18th, 2021. To be provided in an excel form·at.
1427. Report showing BDO USA, LLP's employee-manager Ashley Brooks'
hours entered into the billing system (client and non-client) with the details of the
engagement he worked on 'and the cost per hour of his services from the date he was
hired to November I 8th, 2021. To be provided in an excel form.at.
I

1428. Report showing BDO USA, LLP's employee-rianager Jose Urbaez's
hours entered into the billing system (client and non-client) !with the details of the

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""'"""'"" I• ,:,.,... o, md ilie eos< p• ho,c of hls

•=,l

Page 376 of 402

f _ ilio dore ho WQ.

I

hired to November 18th, 2021. To be provided in an excel format.

:

1429. List of private clients in the Atlanta office ofBIDO USA, LLP that were
'
audited for the fiscal year 2018, 2019, 2020, and 2021.
1430. List of public clients in the Atlanta office ofBI:j>O USA, LLP that were
audited for the fiscal year 2018,2019, 2020, and 2021.
1431. List of private clients in the Atlanta office of BJ?O USA, LLP that were
audited for the fiscal year 2018, 2019, 2020, and 2021 showing management and.staff
on each engagement and the number of hours charged.
1432. List of pnblic clients in the Atlanta office of BDO USA, LLP that were
audited for the fiscal year 2018, 2019, 2020, and 2021 showing management and staff
on each engagement and the number of hours charged.
1433. All help desk tickets in their entirety created by'PiaintiffRaissa Djuissi
Kengne and the responses from IT Support at BDO USA, LLP ..
1434. All documents constituting or reflecting communications between BDO

'

USA, LLP and their clients Interface, Atlanticus, BioHorizons, NMS, and FCCI related
to (a) any requests from the SEC or PCAOB or other government bodies, or regulatory
bodies seeking audit workpapers and/or related documents, or (b) producing audit
workpapers to the SEC or the PCAOB, either on a general basis or in response to a
specific request or subpoena.
1435. All documents constituting or reflecting commhnications between and

I

among BDO USA, LLP and their clients Interface, Atlanticus, BioHorizons, NMS, and
I
I

FCCI concerning PlaintiffRaissa Djuissi Kengne.
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1436.
USA, LLP and Beacon Management, Lisa Simmons, Steven Weibel, Michael Shinners,
I

1280 West Condominium Association, and 1280 West Board ?f Directors concerning.
Plaintiff Raissa Djuissi Kengne.

. I

1437. Contract between BOO USA, LLP and Justm M;ungal.
1438. Disclosures of any relationships between BDO USA, LLP and residents
at 1280 West Peachtree ST NW Atlanta, GA 30309.
1439. Disclosures of any relationships between BOO USA, LLP and the 1280
'
West Association Condominium and its Board of Directors for the years 2016, 2017,
2018, 2019, 2020, 2021, and 2022.
I

1440. Disclosures of any relationships between BOO :usA, LLP and Beacon
Management, Lisa Simmons, and Steven Weibel for the years '.?016, 2017, 2018, 2019,
2020, 2021, and 2022.
1441. Disclosures of any relationships between BDd USA, LLP and Rohan
'

''

Rupani.

1442. Disclosures of any relationships between BOO USA, LLP and T-Mobile.
1443. Disclosures of any relationships between BOO USA, LLP and Gemini.
1444. Phone records of Defendant Wesley Freeman from September 3'd, 2019
to date.
1445. Phone records of Defendant Scott Meier from January l ' 1, 2021 to date.
I

1446. Phone records of Defendant Anthony Reh from;September 3"', 2019 to
date.

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1447. Phone records of Defendant Mark Davenport from September 3rd, 2019
to date.
1448. Phone records of Defendant Paul Davison froni September 3rd , 2019 to
date.
1449. Phone records of Defendant Justin Wilkes from September 3rd , 2019 to
date.
1450. Phone records of Defendant Jose Urbaez from Janu·ary !'', 2021 to date.
1451. Phone records of Defendant Peter Poppo from, September 3rd, 2019 to
date.
1452. Phone records of Defendant Johnson Wong from September 3rd , 2019 to
date.
1453, Copy of text messages sent from and to Defendant Wesley Freeman's
phone number from September 3rd , 2022 to date. The scope is limited to BDO USA,
LLP's partners, employees, and BDO USA, LLP's clients.
I

1454.

Copy of text messages sent from and to Defendant Scott Meier's phone

number from September 3rd , 2022 to date. The scope is limited to BbO USA, LLP's
partners, employees, and BDO USA, LLP's clients.
1455. Copy of text messages sent from and to Defenddnt Justin Wilkes' phone
number from September. 3rd, 2022 to date. The scope is limited to BDO USA, LLP's
partners, employees, and BDO USA, LLP's clients.
1456. Copy of text messages sent from and to Defendant Jose Urbaez's phone
!
I

number from January I'', 2021 to date. The scope is limited to BDO USA, LLP's
partners, employees, and BDO USA; LLP's clients.
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1457. Copy of<~< m - ~ soo< r~ owl <o D,fu,J, M<hooy Roh'• phm>o
I

'
nwnber from January I", 2021 to date. The scope is limited to BDO USA, LLP's
partners, employees, artd BDO USA, LLP's clients.

!
'I

I

1458. °Copy of text messages sent from and to Defenda~t Paul Davison's phone
number from January 1st, 2021 to date. The scope is limited to BDO USA, LLP's
'

'

partners, employees, and BDO USA, LLP's clients.
1459. Copy of text messages sent from and to Defendant Mark Davenport's
phone number from January 1st, 2021 to date. The scope is limi\edto BDO USA, LLP's
partners, employees, and BDO USA, LLP's clients.
1460. Copy of text messages sent from and to Defendant Peter Poppa's phone
number from January l't , 2021 to date. The scope is limited to BOO USA, LLP's
partners, employees, and BDO USA, LLP's clients.
1461. All contracts and agreements between and .among BDO USA, LLP and
Roedl & Partner from 2016 to 2022.
1462. All contracts and agreements between and among BDO USA, LLP and
Finch McCranie, Michael Sullivan, and Walter Jospin from 201;6 to 2022.
1463. All documents and emails between BDO USA, LLP and Roedl & Partner
discussing PlaintiffRaissa Djuissi Kengne from 2016 to 2022. '
1464. All contracts and agreements between and amortg BDO USA, LLP and
Beacon Management from 2016 to 2022.
.

I

1465. All contract.s and agreements between and amo~g BOO USA, LLP and
1280 West Condominium Association and its Board ofDirectoJs from 2016 to 2021.
'

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1466. All work papers created for Interface for the folllwing years _2016, 2017,
2018., 2019, 2020, 2021, and 2022.
1467. All work papers created for Atlanticus for th1 following years 2016,
2017, 2018, 2019, 2020, 2021, and 2022.
1468.

All work papers, created for BioHorizons for the following years 2016,

2017, 2018, 2019, 2020, 2021, and 2022.
1469.

All work papers created for NMS for the following years 2016, 2017,

2018, 2019, 2020, 2021, and 2022.
1470. All workpapers created for the following clients Janus, Dustex, FCC!,

RSR Group, ProCare for the years 2016, 2017, 2018, 2019, 2020, and 2021.
1471. BDO USA, LLP Audit Manual.
1472. BDO USA, LLP's Ethics standards, policies, and procedures.
1473. BDO USA, LLP's Whistleblower standards, policies, and procedures

documents.

X.
FIRST REQUEST FOR PRODUCTION TO THIRD-PARJ:Y DEFENDANTS:
INTERFACE, INC., ATLANTICUS HOLDINGS CORPORATION, KAS NADERI,
SPAR GROUP, INC. (NMS SPAR), AND BIOHORIZONS IMPLANT SYSTEMS, INC.
(AN HENRY SCHEIN SUBSIDIARY) :

Document Requests - Group 2: Interface

I
1474. Produce all emails, paper documentation, jabber communication,
I

.

Yanuner communication, Instantaneous Messages ("lM"), Microsoft Teams IM, and
!

385 of 407


Case 1:22-cv-02237-SEG

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Filed 07/05/22

Page 381 of 402

other forms of communications between and among Interfacl, its agents, employees,
or representatives and BDO USA, LLP, Scott Meier, Wesley Freeman, Paul Davison,
Jason Cuda, Justin Wilkes, Anthony Reh, Peter Poppo, Mark Davenport, Johnson Wong,
and Justin Mungal, their agents, employees, or representatives and relating to,
I
I

mentioning, concerning or evidencing Plaintiff Raissa Ken$ne, her work, and her
performance.
1475. Produce

all

emairs,

paper

documentati~n,

Jabber,

Yammer,

Instantaneous Messages ("IM"), Microsoft Teams IM, and other forms of
communications from and to Interface, its agents, employees, or
representatives to and
I
from PlaintiffRaissa Kengne.

1476. Produce all emails and other forms of communications between and
among Interface's employees referencing or related to PlaintiffRaissa Kengne.
1477. Any partnership agreements or contracts betwee\l and among BDO USA,
LLP, Interface, BioHorizons, Atlanticus, NMS, Beacon Mana,gemenl, Lisa Simmons,
Steven Weibel, 1280 West Condominium Association, and/or 1280 West Board of
Directors,
1478. All documents constituting or reflecting commJnications between BDO
USA, LLP and Interface related to (a) any requests from the SEC or PCAOB or other
government bodies, or regulatory bodies seeking audit wotkpapers and/or related
documents, or (b) producing audit workpapers to the SEC or (he PCAOB, either on a
I

general basis or in response to a specific request or subpoena, :
I

1479. All documents constituting or reflecting comrriunications between and

:

among BDO USA, LLP and Interface concerning PlaintiffRaissa Djuissi Kengne.

I

386 of 407

I

I

.


Case 1:22-cv-02237-SEG

Document 5-1

Filed 07/05/22

Page 382 of 402

1480, All documents constituting or reflecting co,mmunications between
Interface and Beacon Management, Lisa Simmons, Steven Weibel, Michael Shinners,
1280 West Condominium Association, and 1280 West Board _of Directors concerning
PlaintiffRaissa Djuissi Kengne.
1481. Contract between Interface and Justin Mungal.
I

1482. Disclosures ofrelationship between Interface anil residents at 1280 West
Peachtree ST NW Atlanta, GA 30309.
1483, Disclosures of relationship between Interface and the 1280 West
Association Condominium and its Board of Directors for the years 2016, 2017, 2018,
2019, 2020, 2021, and 2022.
1484. Disclosures of relationship between Interface and Beacon Management,
Lisa Simmons, and Steven Weibel for the years 2016, 2017, i018, 2019, 2020, 2021,
and 2022.
1485. Disclosures of any relationships between Interface and Atlanticus.
1486. Disclosures of any relationships between Interface and NMS.
1487, Disclosures of any relationships between Interface and BioHorizons.
1488. Disclosures of any relationships between Interface and Rohan Rupani.
1489. Disclosures of any relationships between Interface and T-Mobile.
1490. Disclosures of any relationships between Interfa~e and Gemini.
1491. Phone records of Defendant Interface's emplo_yee Tom Farmer from
January 1'1, 2021 to date.

!
1492. Phone records of Defendant Interface's employe~ Christie Lambert from
January 1st, 2021 to date.
387 of 407


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Page 383 of 402

1493. Phone records of Defendant Interface's
January 1st, 2021 to date.
1494. Copy of text messages sent from and to Defend~nt _Interface's employee
Torn Farmer's phone number from January I st, 2021 to date_. !The scope is limited to
I

BOO USA, LLP's partners, employees, and BOO USA, LLP's,clients.

'

1495.

Copy of text messages sent from and to Defendant Christie Lambert's

phone number from January 1st, 2021 to date. The scope is limited to BDO USA, LLP's
'

'

partners, employees, and BDO USA, LLP's clients.
1496. Copy of text messages sent from and to Defendant Interface's employee
Joe DiBiase's phone number from January 1st, 2021 to date. Th~ scope is limited to BDO
USA, LLP's partners, employees, and BDO USA, LLP's clients.
1497. All contracts and agreements between and among Interface and Finch
Mccranie, Michael Sullivan, Walter Jospin, Beacon Management, Lisa Simmons,
Steven Weibel, Michael Shinners, 1280 West Condominium Association, and/or 1280
West Board of Directors, LLP from 2016 to 2022.
1498. All contracts and agreements between and among Interface and Finch
McCranie, Michael Sullivan, and Walter Jospin from 2016 to 2022.
1499. All documents and emails between BDO USA, r:,LP and Roea! & Partner
discussing Plaintiff Raissa Djuissi Kengne from 2016 to 2022,
1500. All contracts and agreements between and: among Interface and
Atlanticus from 2016 to 2022.
1501. All contracts ancl agreements between andi among Interface and

i
BioHorizons from 2016 to 2022.
388 of 407


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Filed 07/05/22

Page 384 of 402

I

1502. All contracts and agreements between and among Interface and NMS
from 2016 to 2022.
Documents Request - Group 2: Atlanticus
1503. Produce all emails, paper documentation, hbber communication,

Yammer communication, Instantaneous Messages ("TM"), Mjcrosoft Teams TM, and
other forms of communications between and among Atlanticus, its agents, employees,
or representatives and BDO USA, LLP, Scott Meier, Wesley Freeman, Paul Davison,
Jason Cuda, Justin Wilkes, Anthony Reh, Peter Poppo, Mark Davenport, Johnson Wong,
and Justin Mungal, their agents, employees, or representatives and relating to,
mentioning, concerning or evidencing Plaintiff Raissa Kengne, her work, and her
performance.
1504. Produce

all

emails,

paper

documentation,

Jabber,

Yammer,

Instantaneous Messages ("IM"), Microsoft Teams IM, and other forms of
communications from and to Atlanticus, its agents, employees, or representatives to

and.from PlaintiffRaissa Kengne.
1505. Produce all emails and other forms of communications between and
among Atlanticus' employees referencing or related to PlaintiffRaissa Kengne.
1506. Any partnership agreements or contracts between and among BDO USA,

LLP, Interface, BioHorizons, Atlanticus, NMS, Beacon Management, Lisa Simmons;
Steven Weibel, 1280 West Condominium Association, and/or 1280 West Hoard of
'
Directors.
1507. All documents constituting or reflecting communications between BDO
I

USA, LLP and Atlantictis related to (a) any requests from the ~EC or PCAOB or other
389 of 407


Case 1:22-cv-02237-SEG

Document 5-1

Filed 07/05/22

Page 385 of 402

government bodies, or regulatory bodies seeking audit workpapers and/or related
documents, or (b) producing audit workpapers to the SEC or \he PCAOB, either on a
general basis or in response to a specific request or subpoena.

1
I

'
I 508. All documents constituting or reflecting comrn~ilications between and
i

among BDO USA, LLP and Atlanticus concerning PlaintiffRajssa Djuissi Kengile.
1509. All documents constituting or reflecting communications between
Atlanticus and Beacon Management, Lisa Simmons, Steven Weibel, Michael Shinners,
1280 West Condominium Association, and 1280 West Board bf Directors concerning
Plaintiff Raissa Djuissi Kengne. •
1510. Contract between Atlanticus and Justin Mungal.;
1511. Disclosures of relationship between Atlanticus and residents at 1280
West Peachtree STNW Atlanta, GA 30309.
1512. Disclosures of relationship between Atlanticus and the 1280 West
Association Condominium and its Board of Directors for the years 2016, 2017, 2018,
2019, 2020, 2021, and 2022.
1513. Disclosures ofrelationship between Atlanticus a11d Beacon Management,
Lisa Simmons, and Steven Weibel for the years 2016, 2017, i018, 2019, 2020, 2021,
and 2022.
1514. Disclosures of any relationships between Atlanti.cus and Interface.
1515. Disclosures of any relationships between Atlanticus and NMS.
I

1516. Disclosures of any relationships between Atlantrcus and BioHorizons.

I
1517. Disclosures of any relationships between Atlanti:cus and Rohan Rupani.
1518. Disclosures of any relationships between Atlantjcus and T-Mobile.

I
390 of 407

'


Case 1:22-cv-02237-SEG

Document 5-1

Filed 07/05/22

Page 386 of 402

I
1519. Disclosures ofal)y relationships between Atlanticus and Gemini.
1520. Phone records of Defendant Atlanticus' employee Kas Naderi from
January 1st, 2021 to date.
1521. Phone records of Defendant Atlanticus' employee Ann Nieves from
January 1st , 2021 to date.

' Jonathan Harte from
1522. Phone records of Defendant Atlanticus' employee
January 1st, 2021 to date.
1523. Copy of text messages sent from and to Defendant Atlanticus' employee
Kas Naderi's phone number from January 1st, 2021 to date. The•scope is limited to BDO
USA, LLP's partners, employees, and BDO USA, LLP's clients.
1524.

Copy of text messages sent from and to Defendant Atlanticus' Ann

Nieves' phone number from January I st, 2021 to date. The scope is limited to BDO USA,
LLP's partners, employees, and BDO USA, LLP's clients.
1525. Copy of text messages sent from and to Defend~nt Atlanticus' employee
Jonathan Harte's phone number from January 1s t, 2021 to date'. The scope is limited to
BDO USA, LLP's partners, employees, and BDO USA, LLP's clients.
1526. Copy of text messages sent from and to Defendant Atlanticus' employee
Sri Navudu's phone number from January 1st, 2021 to date. The scope is limited to BDO
USA, LLP's partners, employees, and BDO USA, LLP's clients.
1527. All contracts and agreements between and among Atlanticus and Beacon
Management, Lisa Simmons, Steven Weibel, Michael . Shinners,

1280 West

Condominium Association, and/or 1280 West Board of Direcitors, LLP from 2016 to
2022.
391 of407


Case 1:22-cv-02237-SEG

Document 5-1

Filed 07/05/22

Page 387 of 402

I
I 528. All contracts and agreements between and amohg Atlanticus and Finch
Mccranie, Michael Sullivan, and Walter Jospin from 20 I 6 to 2022.
1529. All contracts and agreements between and :among Atlanticus and
Interface from 2016 to 2022.
I 530. All contracts and agreements between and among Atlanticus and

BioHorizons from 2016 to 2022.
1531. All contracts and agreements between and among Atlanticus and NMS

from 2016 to 2022.
Documents Request

Group 2: BioHorizons

1532. Produce all emails, paper documentation, Jabber communication,

Yammer communication, Instantaneous Messages ("IM"), Microsoft Teams IM, and
other forms of communications between and among BioHorizons, its agents,
employees, or representatives and BDO USA, LLP, Scott Meier, Wesley Fi;eeman, Paul
Davison, Jason Cuda, Justin Wilkes, Anthony Reh, Peter Poppo, Mark Davenport,
Johnson Wong, and Justin Mungal, their agents, employees, or representatives and
relating to, mentioning, concerning or evidencing Plaintiff Raissa Kengne, her work,
and her performance.
1533. Produce

all

emails,

paper

documentation,

Jabber,

Yammer,

Instantaneous Messages ("IM"), Microsoft Teams IM, and other forms of
communications from and to BioHorizons, its agents, employees, or representatives to
and from Plaintiff Raissa Kengne.

''

1534. Produce all emails and other forms of communications between and
'
among BioHorizons' employees referencing or related to PlainllffRaissa Kengne.
392 of 407


Case 1:22-cv-02237-SEG

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Filed 07/05/22

Page 388 of 402

1535.
LLP, Interface, BioHorizons, Atlanticus, NMS, Beacon Management, Lisa Simmons,
Steven Weibel, 1280 West Condominium Association, and/or 1280 West Board of
Directors.
1536. All documents constituting or reflecting communications between BDO
USA, LLP and BioHorizons related to (a) any requests from the $EC or PCAOB or other
government bodies, or regulatory bodies seeking audit workpapers and/or related
documents, or (b) producing audit workpapers to the SEC or the PCAOB, either on a
general basis or in response to a specific request or subpoena.
1537. All documents constituting or reflecting communications between and
among BDO USA, LLP and BioHorizons concerning PlaintiffRaissa Djuissi Kengne.
1538. All documents constituting or reflecting communications between
BioHorizons and Beacon Management, Lisa Simmons, Steven Weibel, Michael
Shinners, 1280 West Condominium Association, and 1280 West Board of Directors
concerning Plaintiff Raissa Djuissi Kengne.
1539. Contract between BioHorizons and Justin Mungal.
1540. Disclosures of relationship between BioHorizons and residents at 1280
West Peachtree ST NW Atlanta, GA 30309.
I 541. Disclosures of relationship between BioHorizons and the 1280 West
Association Condominium and its Board of Directors for the ):'ears 2016, 2017, 2018,
2019; 2020, 2021, and 2022.

393 of 407


Case 1:22-cv-02237-SEG

Document 5-1

Filed 07/05/22

Page 389 of 402

Management, Lisa Sitnmons, and Steven Weibel for the years 2016, 2017, 2018, 2019,
2020, 2021, and 2022.
1543. Disclosur es ofrelation ship between BioHorizon~ and Interface.
1544. Disclosur es ofrelation ship between BioHorizo ns and NMS.
1545. Disclosur es of any relationships between Bio Horizons and Atlanticus.
1546. Disclosures of any relationships between BioHorizo ns and Rohan
Rupani..
1547. Disclosur es of only relationships between BioHorizo ns and T-Mobile.
1548. Disclosur es of any relationships between BioHorizo ns and Gemini.
1549. Phone records of Defendant BioHorizo ns' employee Elbert Jenkins from
January 1st, 2021 to date.
1550. Phone records of Defendan t BioHorizo ns' employee Wanda Dobbins
from January 1st, 2021 to date.
1551. Phone records of Defendan t BioHorizo ns' e~ployee Sandra Feagans
from January I st, 2021 to date.
1552. Copy of text messages sent from and to Defendan t BioHorizo ns'
employee Elbert Jenkins's phone number from January 1 , 2021 to date. The scope is
st

limited to BDO USA, LLP's partners, employees, and BOO USA, LLP's clients.
1553.

Copy of text messages sent from and to i;>.efendant BioHorizo ns'

employee Wanda Dobbins' phone number from January I st, 2021 to date. The scope is
LLP's clients.
limited to BDO USA, LLP's partners, employees, and BDO USA,
I

394 of 407


Case 1:22-cv-02237-SEG

Document 5-1

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Page 390 of 402

1554. Copy of text messages sent from and to [lefendant BioHorizons'

'

''
employee Jay Knight's phone number from January I", 2021 to date. The scope is
limited to BDO USA, LLP's partners, employees, and BDO USA, LLP's clients.
1555. All contracts and agreements between and among BioHorizons and
Beacon Management, Lisa Simmons, Steven Weibel, Michafl Shinners, 1280 West
Condominium Association, and/or 1280 West Board of Direc,tors, LLP from 2016 to
2022.
1556. All contracts and agreements between and among BioHorizons and Finch
McCranie, Michael Sullivan, and Walter Jospin from 2016 to 2022.
1557. All contracts and agreements between and among BioHorizons and
Interface from 2016 to 2022.
1558. All contracts and agreements between and among BioHorizons and
Atlantic.us from 2016 to 2022.
I 559. All contracts and agreements between and amon~ BioHorizons and NMS
from 20 I 6 to 2022.
Documents Request - Group 2: NMS '
1560. Produce all emails, paper documentation, Jabber communication,
Yammer communication, Instantaneous Messages ("IM"), Microsoft Teams IM, and
'

other forms of communications between and among NMS, its agents, employees, or
representatives and BDO USA, LLP, Scott Meier, Wesley Freerr,ian, Paul Davison, Jason
Cuda, Justin Wilkes, Anthony Reh, Peter Poppo, Mark Davendort, Johnson Wong, and
I'
Justin Mungal, their agents, employees, or representatives and/elating to, mentioning,
concerning or evidencing Plaintiff Raissa Kengne, her work, a~d her performance·.
''
395 of 407


Case 1:22-cv-02237-SEG

15 61. Produce

all

Document 5-1

emails,

Filed 07/05/22

Page 391 of 402

Jabber,

paper

Yammer,

I

Instantaneous Messages ("IM"), Microsoft Teams TM, and other forms of
communications from and to NMS, its agents, employees, or representatives to and

from Plaintiff Raissa Kengne.
1562. Produce all emails and other forms of communications between and
among NMS' employees referencing or related to Plaintiff Raissa Kengne.
1563. Any partnership agreements or contracts betwee~ and among BDO USA,
LLP, Interface, BioHorizons, Atlanticus, NMS, Beacon Mana_gement, Lisa Simmons,
Steven Weibel, 1280 West Condominium Association, and/or 1280 West Board of
Directors.
1564. All documents constituting or reflecting communications between BDO
USA, LLP and NMS related to (a) any requests from the SEC or PCAOB or other
government bodies, or regulatory bodies seeking audit wol-kpapers and/or related
documents, or (b) producing audit workpapers to the SEC or \he PCAOB, either on a
general basis or in response to a specific request or subpoena.
'
1565. All documents constituting
or reflecting communications
between and

'

among BDO USA, LLP and NMS concerning ,Plaintiff Raissa Djuissi Kengne.
1566. All documents constituting or reflecting commu•nications between NMS
1

and Beacon Management, Lisa Simmons, Steven Weibel, Mich ael Shinners, 1280 West
Condominium Association, and 1280 West Board of Directors concerning Plaintiff
Raissa Djuissi Kengne.
1567. Contract between NMS and Justin Mungal.

396 of 407


Case 1:22-cv-02237-SEG

Document 5-1

Filed 07/05/22

Page 392 of 402

1568. Disclosures of any relationships between NMl and residents al 1280

West Peachtree ST NW Atlanta, GA 30309.
1569. Disclosures of any relationships between NMS and the 1280 West

Association Condominium and its Board of Directors for the years 2016, 2017, 2018,
2019, 2020, 2021, and 2022.
1570. Disclosures

of any

relationships

between

NMS

and

Beacon

Management, Lisa Simmons, and Steven Weibel for the years 2016, 2017, 2018, 2019,
2020, 2021, and 2022.
1571. Disclosures of any relationships between NMS and Interface.
1572. Disclosures of any relationships between NMS and BioHorizons.
1573. Disclosures of any relationships between NMS ~nd Atlanticus.
1574. Disclosures of any relationships between NMS and Rohan Rupani.
1575. Disclosures of any relationships between NMS ,;ind T-Mobile.
1576. Disclosures of any relationships between NMS and Gemini.
1577. Phone records of Defendant Nl\1S' President Edward Burdekin from

January I'', 2021 to date.
1578. Copy of text messages sent from and to Defendant NMS' employee

Edward Burdekin's phone number from January I st, 2021 to date. The scope is limited
to BDO USA, LLP's partners, employees, and BDO USA, LLP's clients.
1579.

All contracts and agreements between and aihong NMS and Beacon

Management, Lisa Si=ons, Steven Weibel, Michael 'Shinners,

i

1280 West

Condominium Association, and/or 1280 West Board of Direc:tors, LLP from 2016 to
I

2022.
397 of 407


Case 1:22-cv-02237-SEG

Document 5-1

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1580. All contracts and agreements between and

.l,g
'
'1

Page 393 of 402

NMS and Finch

McCranie, Michael Sullivan, and Walter Jospin from 2016 to 2 022.
I

1581. All contracts and agreements between and am?ng NMS and Interface
from 2016 to 2022.
1582. All contracts and agreements between and arno'ng NMS and Atlanticus
from 2016 to 2022.
1583. All contracts and agreements between and amongNMS andBioHori zons
I

from 2016 to 2022.

XI.

FIRST REQUEST FOR PRODUCTION TO DEFENDANTS :FINCH MCCRANIE,
MICHAEL SULLIVAN , AND WALTER JD'SPIN

Documents Request- Group 3
1584. Produce copy of the contract between Plaintiff Raissa Djuissi Kengne

'

and Defendants Finch Mccranie, Michael Sullivan, and Wal tee Jospin.
1585. Produce all emails, paper documentation, Jabber communica tion,

Yammer communica tion, Instantaneous Messages ("IM''), Microsoft Teams IM, and
other forms of communica tions between and among Defe,jdants Finch McCranie,
Michael Sullivan, and Walter Jospin, their agents, employee~, or representati ves and
BDO USA, LLP, Scott Meier, Wesley Freeman, Paul Davison, Jason Cuda, Justin
I

Wilkes, Anthony Reh, Peter Poppo, Mark Davenport, Joh;1son Wong, and Justin

i

to, mentioning,
Mungal, their agents, employees, or representatives and relating
I
concerning or evidencing PlaintiffRai ssa Kengne, her work, a~d her performance .

398 of 407


Case 1:22-cv-02237-SEG

1586. Produce

all

Document 5-1

emails,

paper

Filed 07/05/22

documentation,

!

Page 394 of 402

Jabber,

Yammer,

Instantaneous Messages ("IM"), Microsoft Teams IM, : and other forms of
communications from and to Defendants Finch McCranie, Michael Sullivan, and
Walter Jospin, their agents, employees, or representatives to and from PlaintiffRaissa
Kengne.
1587. Produce all emails and ·other forms of communications between and

'
among Defendants Finch Mccranie, Michael Sullivan, and Walter
Jospin, and Finch
Mi:Cranie's employees referencing or related to Plaintiff Raissa Kengne.
1588. Produce all evidence provided by Plaintiff Raissa Djuissi Kengne in the
Finch McCranie data room.
1589. Any partnership agreements or contracts between and among Defendants
Finch Mccranie, Michael Sullivan, Walter Jospin, BOO USA, LLP, Interface,
BioHorizons, Atlanticus, NMS, Beacon Management, Lisa Simmons, Steven Weibel,

1280 West Condominium Association, and/or 1280 West Board of Directors.
1590. All documents constituting or reflecting communications between BDO
USA, LLP and Defendants Finch McCranie, Michael Sullivan, and Walter Jospin related
to (a) any requests from the SEC or PCAOB or other government bodies, or regulatory
bodies seeking audit workpapers and/or related documents, or (b) producing audit
workpapers to the SEC or the PCAOB, either on a general basis or in response to a
specific request or subpoena that is the subject matter of this case.
1591. All documents constituting or reflecting comn1unications between and
'
among Defendant BDO USA, LLP and Defendants Finch McOranie, Michael Sullivan,
and Walter Jospin concerning PlaintiffRaissa Djuissi Kengne.:

399 of 407


Case 1:22-cv-02237-SEG

Document 5-1

Filed 07/05/22

Page 395 of 402

1592. All documents constituting or reflecting communications between
!

Defendants Finch McCranie and its agents, Michael Sullivan, Walter Jospin, and Beacon
Management, Lisa Simmons, Steven Weibel, Michael . Shinners,

1280 West

Condominium Association, and 1280 West Board of Directors concerning Plaintiff
Raissa Djuissi Kengne.
1593. Contract between Defendants Finch McCranie, Michael Sullivan, Walter
Jospin and Justin Mungal.
1594. Disclosures of relationship between Defendants Finch McCranie,
Michael Sullivan, Walter Jospin and residents at 1280 West Pe.achtree ST NW Atlanta,
GA30309.
1595. Disclosures of any relationship between Defendants Finch Mccranie,
Michael Sullivan, Walter Jospin and the 1280 West Association Condominium and its
Board of Directors for the years 2016, 2017, 2018, 2019, 2020, 2021, and 2022.
1596. Disclosures of any relationships between Defei;idants Finch McCraiiie,
Michael Sullivan, Walter Jospin, and Beacon Management, Lisa Simmons, and Steven
Weibel for the years 2016, 2017, 2018, 2019, 2020, 2021, and 2022.
1597. Disclosures of any relationships between Defendants Finch McCranie,
Michael Sullivan, Walter Jospin, and Interface.
1598. Disclosures of any relationships between Defendants Finch McCranie,
Michael Sullivan, Walter Jospin and NMS.
1599. Disclosures of any relationships between Defc~dants Finch Mccranie,
I
I

Michael Sullivan, Walter Jospin and Atlanticus.

400 of 407


Case 1:22-cv-02237-SEG

Document 5-1

Filed 07/05/22

Page 396 of 402

1600. Disclosures of any relationships between Defendants Finch Mccranie,
Michael Sullivan, Walter Jospin and Rohan Rupani.
1601. Disclosures of any relationships between Defendants Finch McCranie,
Michael Sullivan, Walter Jospin and T-Mobile.
I 602. Disclosures of any relationships between Defendants Finch Mccranie,
Michael Sullivan, Walter Jospin and Gemini.
1603. Phone records of Defendant Michael Sullivan from January I", 2021 to
date.
1604. Phone records of Defendant Walter Jospin from January 1s t, 2021 to date.
1605. Phone records of Defendant Finch McCranie from January I", 2021 to
date.
1606. Copy of text messages sent from and to Defendant Michael Sullivan's
phone number from January I st, 2021 to date. The scope is limited to BDO USA, LLP's
partners, employees, and BDO USA, LLP's clients.
1607.

Copy of text messages sent from and to Defendant Walter Jospin's

phone number from January I st, 2021 to date. The scope is Iimiled to BDO USA, LLP's
partners, employees, and BDO USA, LLP's clients.
1608. Copy of text messages sent from and to Defendant Michael Sullivan's
phone number(s) to Defendant Walter Jospin's phone number(s) from January I", 2021
to date. The scope is limited to communication concerning or related to Plaintiff Raissa
I

Djuissi Kengne, Atlanticus, Interface, NMS, BioHorizons, BDO USA, LLP's partners,
employees, and BDO USA, LLP's clients.

401 of 407


Case 1:22-cv-02237-SEG

Document 5-1

Filed 07/05/22

Page 397 of 402

1609. All contracts and agreement between and among Defendants Finch
I

McCranie, Michael Sullivan, Walter Jospin and Beacon Mana_gement, Lisa Simmons,
Steven Weibel, Michael Shinners, 1280 West Condominium Association, and/or 1280
West Board of Directors, LLP from 2016 to 2022.
I 6 I 0. All contracts and agreements between and among Defendants Finch
Mccranie, Michael Sullivan, Walter Jospin and Defendants BipHorizons from 2016 to
2022.
161 J. All contracts and agreement between and among Defendants Finch
McCranie, Michael Sullivan, Walter Jospin and Interface from2016 to 2022.
1612. All contracts and agreements between and among Defendants Finch
Mccranie, Michael Sullivan, Walter Jospin and Atlanticus from 2016 to 2022.
1613. All contracts and agreements between and "'!long Defendants Finch
Mccranie, Michael Sullivan, Walter Jospin and NMS from 2016 to 2022.

XII.
FIRST REQUEST FOR PRODUCTION TO DEFEND~NTS BEACON
MANAGEMENT SERVICES, LLC, LISA SIMMONS, STEVEN WEIBEL, 1280 WEST
ASSOCIATION, MICHAEL SHINNERS, MICAH KURTZBEJ:l.G, RONNIE BRIDGES,
BRETT DETTMERING, MICHAEL SHAFFER, AND ROHAN RUPANI

Documents Request - Group 4

.
1614. Produce copy of the 1280 West Declaration of Condominium.

I

1615. Produce copy of the 1280 West Condominium i:,.ssociation Bylaws.

'

402 of 407


Case 1:22-cv-02237-SEG

Document 5-1

Filed 07/05/22

Page 398 of 402

1616. Produce all emails, paper documentation, . abber communication,

I
I

Yammer communication, Instantaneous Messages ("IM"), Mjcrosoft Teams IM, and
I

other forms of communications between and among Defen~ants in Group 4, their
agents, employees, or representatives and Finch McCranie; Michael Sullivan, Walter
Jospin, BDO USA, LLP, Scott Meier, Wesley Freeman, Paul Davison, Jason Cuda,
Justin Wilkes, Anthony Reh, Peter Poppo, Mark Davenport, Johnson Wong, and Justin
I

Mungal, their agents, .employees, or representatives and r~lating to, mentioning,
'

concerning or evidencing Plaintiff Raissa Kengne, her work, and her performance.

'

1617. Produce
Instantaneous Messages

all

emails,

paper

documentation,

("IM"), Microsoft Teams

Jabber,

Yammer,

IM, ' and other forms

of

communications from and to Defendants in Group 4, their agents, employees, or
representatives to and from Plaintiff Raissa Kengne.

1618. Produce all emails and other forms of commµnications between and
among Defendants in Group 4, and Defendants in Group 4's employees referencing or
related to PlaintiffRaissa Kengne.
1619, Any partnership agreements or contracts betwee1) and among Defendants
Finch McCranie, Michael Sullivan, Walter Jospin, BDO · USA, LLP, Interface,

'

BioHorizons, Atlanticus, NMS, Beacon Management, Lisa Siinmons, Steven Weibel,

1280 West Condominium Association, and/or 1280 West Boar¢ of Directors.
1620. All documents constituting or reflecting comrnu'nications between BDO
USA, LLP and Defendants in Group 4 related to (a) any requests from the SEC or
!
I

PCAOB or other government bodies, or regulatory bodies sc;eking audit workpapers
and/or related documents, or (b) producing audit workpapers to !the SEC or the PCAOB,

!
403 of 407


Case 1:22-cv-02237-SEG

Document 5-1

Filed 07/05/22

Page 399 of 402

either on a general basis or in response to a specific request or subpoena that is the
subject matter of this case.
I

1621. All documents constituting or reflecting comm'unications between and
among Defendant BDO USA, LLP and Defendants in Group 4 concerning Plaintiff
Raissa Djuissi Kengne.

1622. All documents constituting or reflecting cojnmunications between
Defendants in Group 4 and Beacon Management, Lisa Simmons, Steven Weibel,
Michael Shinners, 1280 West Condominium Association, an'd 1280 West Board of
Directors concerning PlaintiffRaissa Djuissi Kengne.

I 623. Contract between Defendants in Group 4 and Justin Mungal.
1624. Disclosures of relationship between Dcfend~nts in Group 4 and
Defendants Finch McCranie, Michael Sullivan, and Walter Jospin.

1625. Disclosures of any relationships between Def~ndants in Group 4 and
Interface.

I 626. Disclosures of any relationships between Defendants in Group 4 and
NMS.

1627. Disclosures of any relationships between Defendants in Group 4 and
Atlanticus.

1628. Disclosures of any relationships between Defendants in Group 4 and TMobile.
I

I

1629. Disclosures of any relationships between Defendants in Group 4 and

I

Gemini.

I

1630. Phone records of Defendants in Group 4 from J~nuary l s', 2021 to date.
404 of 407


Case 1:22-cv-02237-SEG

Document 5-1

Filed 07/05/22

Page 400 of 402

1631. Copy of tel\! messages sent from and to Defend,mts in Group 4 's phone

I

number from January 1st, 2021 to date, The scope is limited to communication

'
concerning or related to Plaintiff Raissa Djuissi Kengne, Atlanticus, Interface, NMS,
I

BioHorizons, BDO USA, LLP's partners, employees, and BOO USA, LLP's clients.
1632. Copy of text messages sent from and to as well; as between and among
'

'

Defendants in Group 4's phone number(s) from January I st, 20:2 I to date. The scope is
'

limited to communication concerning or related to Plaintiff Raissa Djuissi Kengne,
Atlanticus, Interface, NMS, BioHorizons, BOO USA, LLP 's partners, employees, and
BDO USA, LLP's clients.
1633. All contracts and agreement between and arnong Defendants Finch
McCranie; Michael Sullivan, Walter Jospin a1id Beacon Management, Lisa. Simmons,
Steven Weibel, Michael Shinners, 1280 West Condominium Association, and/or 1280
West Board of Directors, LLP from 2016 to 2022.
1634. All contracts and agreements between and amohg Defendants in Group
4 and Defendants BioHorizons from 2016 to 2022.
'

1635. All contracts and agreements between and among Defendants in Group
'
4 and Interface from 20 I 6 to 2022.
1636. All contracts and agreements between and among Defendants in Group

4 and Atlanticus from 2016 to 2022.
1637. All contracts and agreements between and among Defendants in Group

I

4 and NMS from 2016 to 2022.
1638. Produce all tax returns filed with the Internal Revenue Service ("IRS")
from the date the Plaintiff became a homeowner to 2021.
405 of 407


Case 1:22-cv-02237-SEG

Document 5-1

Filed 07/05/22

1639. Produce all compiled, reviewed, and/or audited

Page 401 of 402

1

nancial statements and

accompanying reports from the date the Plaintiff became a homeowner to 2021.
I

Xlll.
DISCOVERY CONTROL PLAN
Plaintiff intends for discovery to be conducted under Article 5 Depositions and
I

· Discovery of the Georgia Civil Practice code. This case invol~es complex issues and
will require extensive discovery. Therefore, Pl'aintiff will ask'. the Court to order that
discovery be conducted in accordance with a discovery control
plan tailored to the
I
particular circumstances of this suit.

XIV.
JURY DEMAND
Pursuant to Article 5 Trial Juries of the Georgia Code of Co11rts, Plaintiff demands a

'
trial by jury on all issues triable as such and by the maximum number of jurors permitted
bylaw.

xv.
PLACE OF TRIAL
Pursuant to O.C.G.A. § 9-11-40, Plaintiff hereby requests thal trial of this case takes
place in Atlanta, Georgia.

XVI.
406 of 407


Case 1:22-cv-02237-SEG

Document 5-1

Filed 07/05/22

Page 402 of 402

CERTII?lCATION

Under Federal Rule of Civil Procedure 11, I certify to the best of my knowledge,

'
information, and belief that this complaint: (1) is not being presented for an improper
purpose, such as, to harass, cause unnecessary delay, or needlessly increase the cost of
litigation; (2) is supported by existing law or by a nonfrivolous argument for extending,
modifying, or reversing existing law; (3) the factual contentions have evidentiary
support or, if specifically so identified, will likely have evidentiary support after a
reasonable opportunity for further investigation or discovery; and (4) the complaint
otherwise complies with the requirements of Rule 11.

I agree to provide the Clerk's Office with any changes to my address where case-related
papers may be served. I understand that my failure to keep a current address on file with
the Clerk's Office may result in the dismissal of my case.

Dated:

0

i1n ~

2$, 2022
Respectfully submitted,

-=r1-£~t-;,-wt-------;LRaissa Djuissi Kengne
Pro Sc

Physical Address:
'1280 W. Peachtree ST NW. Unit 2109
Atlanta, GA 30309
Telephone: (404) 932-1561
Email: cianeseya2022@gmail.com

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Mailing Address:
570 Piedmont Ave. NE #55166
Atlanta, GA 30308

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