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Content analysis
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- 10-K Annual report
- 10.32 Letter Agreement Dated December 22, 2003 Between the Company and Alcoa
- 10.33 Letter Agreement Dated November 17, 2003 Between the Company and Alcoa
- 10.34 Letter Agreement Dated December 10, 2003 Between the Company and Integris Metals
- 10.35 Fixed Price Purchase and Sale Agreement Dated November 14, 2003
- 10.36 Supply Agreement Dated October 10, 2003 Between the Company and Integris Metals
- 10.37 Floor Plan Financing Agreement Dated October 28, 2003
- 10.38 Second Amendment to Amended and Restated Loan Agreement
- 23 Consent of Deloitte & Touche LLP
- 23 Inability to Obtain Consent of Prior Year Auditor
- 31.1 Certification of Chief Executive Officer Pursuant to Section 302
- 31.2 Certification of Chief Financial Officer Pursuant to Section 302
- 32.1 Certification of Chief Executive Officer Pursuant to Section 906
- 32.2 Certification of Chief Financial Officer Pursuant to Section 906
EXHIBIT 23(b)
Inability to obtain consent of prior year auditor
There may be risks and stockholders’ recovery may be limited as a result of the Company’s prior use of Arthur Andersen LLP as the Company’s independent public accounting firm. On June 15, 2002, Arthur Andersen LLP was convicted for obstruction of justice charges. Arthur Andersen LLP audited the Company’s financial statements for the years ended December 31, 2001. On August 2, 2002, Arthur Andersen LLP was dismissed as the Company’s independent public accountants and on August 2, 2002, Deloitte & Touche LLP was hired as the Company’s independent auditors for the 2002 fiscal year. Because the former audit partner and manager have left Arthur Andersen LLP, the Company was not able to obtain the written consent of Arthur Anderson LLP as required by Section 7 of the Securities Act of 1933 (the Securities Act). Accordingly, investors will not be able to sue Arthur Andersen LLP pursuant to Section 11(a)(4) of the Securities Act and therefore, may have their recovery limited as a result of the lack of consent.