The problem had started three and a half months previously, just after the independent audit had been completed for the IPO prospectus. It began as a mere trickle but rapidly mushroomed into a torrent. Paul's dilemma was that he was supposed to report the shortfall, not just to his CFO, which he certainly did, but also to the Securities and Exchange Commission. The trouble was, as the CFO quickly pointed out, such reporting would undoubtedly kill the IPO, which would mean that all their strenuous effort over almost a year would go down the drain, perhaps along with the future of the company. The CFO and even Dr. Dawson herself had reminded Paul that the unexpected burn rate was a mere quirk and obviously temporary since the cause was being adequately redressed.

Although Paul acknowledged that everything he was being told was probably true, he knew his not reporting definitely violated the law. Forced to choose between his innate sense of ethics and a combination of personal ambition and his family's insatiable need for cash, the conflict was driving him crazy. In fact, it had driven him back to drink, a problem he'd overcome years ago but that the current situation had reawakened. Yet he was confident the drinking wasn't completely out of control since it was restricted to having several cocktails prior to boarding the commuter train on his way home to New Jersey. There had been no all-night binges and partying with ladies of the night, which had been a problem in the past.

On the evening of April 2, 2007, he stopped into his designated watering hole en route to the train station, and while sipping his third vodka martini and staring at himself in the smoky mirror behind the bar, he suddenly decided he would file the required report the following day. He'd been flip-flopping for days, but all at once he thought maybe he could have his cake and eat it too.



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