Unlike those other conversations, though, Mr. Bowen’s Feb. 27 interview, a transcript of which I have read, is not publicly available. Instead, the document, along with the commission’s other records, was sealed and sent off to the National Archives, where it may be reviewed beginning in 2016. “Why five years?” Mr. Bowen wondered. “I don’t know. I’m sure it’s just a coincidence that five years is the statute of limitation for fraud.”
.. Mr. Bowen says the F.C.I.C. wanted him to delete his concern that Citi may have materially misrepresented its certifications of internal controls, which require corporate officers to certify the accuracy of their financial statements under Sarbanes-Oxley.
Remove the names of people at Citi, he says he was told. Take out his post-Rubin denouement, his conversations with the bank’s internal lawyers and the fact that Citigroup’s outside attorneys at Paul, Weiss, Rifkind, Wharton & Garrison LLP were conducting an investigation of his charges.