STATE v. PRICEWATERHOUSECOOPERS

Nos. A095918, A097793.

23 Cal.Rptr.3d 529 (2005)

The STATE of California ex rel. Kamala HARRIS, as District Attorney, etc., et al., Plaintiffs and Appellants, v. PRICEWATERHOUSECOOPERS LLP, Defendant and Appellant. The State of California ex rel. Kamala Harris, as District Attorney, etc., et al., Plaintiffs and Appellants, v. Old Republic Title Company et al., Defendants and Appellants.

Court of Appeals of California, First District, Division 4.

Review Granted May 11, 2005.


Attorney(s) appearing for the Case

Kamala Harris, District Attorney, June Cravett, David C. Moon, Assistant District Attorneys, Dennis J. Herrera, City Attorney, Therese M. Stewart, Chief Deputy City Attorney, Joanne Hoeper, Chief Trial Attorney, Ellen M. Forman, Donald P. Margolis, David B. Newdorf, Deputy City Attorneys, Counsel for appellants State of California, etc.

Gibson, Dunn & Crutcher, Joel S. Sanders, Mark A. Perry, Ethan D. Dettmer, San Francisco, Catherine H. Ahlin-Halverson, Counsel for appellant PricewaterhouseCoopers.

Kamala Harris, District Attorney, June Cravett, David C. Moon, Assistant District Attorneys, Dennis J. Herrera, City Attorney, Joanne Hoeper, Chief Trial Deputy, Ellen M. Forman, Donald P. Margolis, Deputy City Attorneys, Cotchett, Pitre, Simon & McCarthy, Niall P. McCarthy, Burlingame, Richard A. Dana, Gross & Belsky, Terry Gross, Adam C. Belsky, San Francisco, Moscone, Emblidge & Quadra, James A. Quadra, San Francisco, Robert D. Sanford, Mogin Law Firm, Daniel J. Mogin, Counsel for appellants State of California, etc.

Bill Lockyer, Attorney General, Christopher M. Ames, Senior Assistant Attorney General, Larry Raskin, Ronald A. Reiter, Supervising Deputy Attorneys General, Karen Z. Bovarnick, Deputy Attorney General, Counsel for amicus curiae on behalf of appellants State of California, etc.

Crosby, Heafey, Roach & May, Reed Smith Crosby Heafey, Peter W. Davis, Kathy M. Banke, Michael J. George, Jayne E. Fleming, Oakland, Leland, Parachini, Steinberg, Matzger & Melnick, Los Angeles, Steven R. Walker, El Centro, Counsel for appellants Old Republic Title Company et al.

Greines, Martin, Stein & Richland, Robin Meadow, Cynthia Tobisman, Los Angeles, Counsel for amicus curiae on behalf of appellants Old Republic Title Company et al.


REARDON, J.

Under the rein of Donald Barr, who personally embezzled millions of dollars while serving as chief financial officer (CFO) of Old Republic Title Company (ORTC) and related entities,1 the management of the company initiated a variety of illegal practices. The continuation of these practices ultimately led to an action by the District Attorney and City Attorney of the City and County of San Francisco (City) against Old Republic...

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