Dsam Global Value Fund v. Altris Software, Inc.

288 F.3d 385 DSAM GLOBAL VALUE FUND; Putnam Tank Car Employee Profit Sharing Plan; Establishment Comfort; Rolando Chavez; Hank Elkins, Plaintiffs-Appellants, v. ALTRIS SOFTWARE, INC., Defendant, and PricewaterhouseCoopers LLP, Defendant-Appellee. No. 00-56848. United States Court of Appeals, Ninth Circuit. Argued and Submitted February 4, 2002. Filed April 19, 2002. COPYRIGHT MATERIAL OMITTED Eric A. Isaacson, Milberg Weiss Bershad Hynes & Lerach, LLP, San Diego, CA, for the plaintiffs/appellants. Maureen E. Mahoney, Latham & Watkims, Washington, DC, and Miles N. Ruthberg, Latham & Watkins, Los Angeles, CA, for the defendant/appellee. Appeal from the United States District Court for the Southern District of California; Thomas J. Whelan, District Judge, Presiding. D.C. No. CV-98-00528-TJW. Before O'SCANNLAIN and SILVERMAN, Circuit Judges, and REED, * District Judge. OPINION SILVERMAN, Circuit Judge. 1 The issue in this case is whether the allegations of a seriously botched audit are sufficient to plead scienter under the heightened pleading requirements of the Private Securities Litigation Reform Act ("PSLRA") and In re Silicon Graphics, Inc. Sec. Litig., 183 F.3d 970…