it was a very incestuous relationship for example brenda kiper the c.f.o. she was brought onto the company in one thousand nine hundred four as a staff accountant she was later promoted to c.f.o. without being a c.p.a. or having any undergraduate study her former job duties involved managing and doing audit and reconciliation and customer segregated funds account so here staff accountant is promoted to c.f.o. of a company of this size under the regulators eyes this is gotta raise red flags russ was a door senior the owner and c.e.o. of the company builds a twenty four million dollar building in cedar falls iowa far away from any financial centers and goes in on a private jet to fly back and forth between chicago and cedar falls there's all sorts of things we could talk about that just don't make any sense and the type of people that he surrounded himself with is in this company were a type of people to say no or to ask questions because they were all enjoying the ride he was surrounding himself with people who agree with everything he did and did not ask qu