Prakash

I. BACKGROUND

16 Plaintiff Securities and Exchange Commission alleges that non-party View, Inc. (“View”), 17 disseminated false and misleading statements by failing to include accruals for certain warranty 18 liabilities in its public filings. It brings this action against Defendant, View’s former CFO, for his 19 role in approving those filings. To assist it with preparing the filings, View retained Effectus 20 Group, LLC (“Effectus”), an accounting firm. Effectus advised the company on various 21 accounting matters during the relevant time including the warranty-liability issue. Mr. Shah, then 22 a director at Effectus, worked on several of these accounting projects. He insists via declaration, 23 however, that he performed no substantive work on the warranty-liability issue underlying this 24 action and that he possesses no relevant knowledge. Even so, he concedes that Defendant 25 26 1 The Honorable Beth Labson Freeman referred the Motion to the undersigned, which the Court has determined is suitable for resolution without oral argument. See Dkt. 57; Civil Local Rule 7- included him on correspondence and meeting invitations concerning the issue. Defendant 2 …