T McGibney
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Some perspective on this story: http://mcgibney.wordpress.com/2011/03/23/time-runs-out-for-bogus-auditors/
I can say with confidence that it was not a ex employee or a current employee.
Sorry, I didnt mean to imply that it was, but that the accountants would use that story as an explanation as to why the auditors company name was there and pocket the cash for themselves