Hokuという会社の場合

ハワイにある会社のようですが、名前が日本語のようですね。

http://pacific.bizjournals.com/pacific/stories/2005/12/26/daily20.html

In an SEC filing, Hoku said KPMG told Hoku directors before this summer's initial public offering of stock that it would have reported its financial controls were a "material weakness" had the company already been public.

SECファイリングに何が書いてあったのか興味があります。