Did Dick Fuld, the former chief executive of Lehman Brothers, know about the "accounting gimmick" that enabled the firm to shift billions of dollars secretly off its balance sheet quarter after quarter?
Anton Valukas, the court-appointed examiner, concluded that there was sufficient evidence to support a claim that Mr Fuld and other executives breached their fiduciary duties by "allowing and certifying the filing of financial statements that omitted or misrepresented material information".
He also said there was "credible evidence" to support a claim that Mr Fuld's failure to decide to disclose the transactions was "grossly negligent or demonstrated a conscious disregard of his duties".
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