Mr. Davis said that for years, at Mr. Stanford's request, he and others had "created false books and records".
In a scene that echoes "The Great Gatsby," she finds herself in a room of false books.
Mr. Lewis pleaded guilty to three counts of stock manipulation, violating margin requirements and keeping false books and records.
Ms. Fowler agreed to plead guilty to conspiring to mislead the auditors, Ernst & Young, and to maintain false books and records.
"The scale of the use of false books and records was massive," said William R. Baker 3rd, an enforcement official at the S.E.C.
These women who show up at his readings do it, it seems clear, to mock his books — clever, twisted, false books, empty of almost all that mattered, these women he had slept with are saying.
The company paid an additional $1.2 million and settled related S.E.C. charges that it maintained false books and records and lacked the controls to prevent payments to phantom employees and government officials.
The company paid an additional $1.2 million and settled related regulatory complaints that it had maintained false books and records and lacked the controls to prevent payments to phantom employees and government officials.
The engineering giant Siemens pleaded guilty to criminal counts of maintaining false books and records related to foreign bribery in 2008, and last week, the pharmaceutical company GlaxoSmithKline pleaded guilty to medical fraud and agreed to pay $3 billion.
In the amended complaint, the S.E.C. also added new fraud charges, accusing WorldCom of engaging in fraud in the offering of securities to the public, and of maintaining false books and records in violation of federal securities laws.
