Justice Department's indictment of Semion Mogilevich

25. The Toronto Stock Exchange (“TSE”) was a self-regulatory organization
located in Toronto, Canada that provided a securities market for the trading of securities, and
monitored and enforced compliance with the Canadian securities regulations of its exchange.
The Auditors
26. Coopers and Lybrand (“Coopers”) was an international public accounting
firm with an office in Budapest, Hungary, among other locations. Coopers was contacted
between September 1993 and March 1994 to serve as an independent accounting firm to audit
and certify MAGNEX RT’s financial statements for the years 1992, 1993 and 1994. Certification
of the financial statements was a prerequisite to approval by the securities regulators for any
public offering of PRATECS/YBM stock. Coopers declined to serve as MAGNEX RT’s
auditors. Coopers did conduct a valuation of machinery and equipment and other assets of
MAGNEX RT in or about June 1994.
27. Parente, Randolph, Orlando, Carey and Associates (“Parente”) was a
public accounting firm with offices in Plymouth Meeting and Media, Pennsylvania, among other
locations. Parente was retained by YBM from approximately February 1995 to approximately
March 1998 as the independent public accounting firm to audit and certify the accuracy of YBM’s
financial statements for years 1992, 1993, 1994, 1995 and 1996. Certification of the financial
statements by Parente was a prerequisite to approval by the securities regulators to list and trade
YBM stock, and to sell additional stock through public offerings.
28. Deloitte & Touche LLP (“Deloitte") was an international public accounting
firm with an office in Philadelphia, Pennsylvania, among other locations. Deloitte was retained by
YBM from approximately June 1997 to approximately June 1998 as the independent accounting
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