and that the financial statements for fiscal 1968, which were audited by Arthur Andersen & Co. and defendant Wahrman, were false and misleading. It is clear that most of the transactions involved in these allegations occurred in or near Oklahoma. The bill of particulars specifies seven nursing homes involved. Five of these were in Oklahoma, two were in New Mexico.
Another crucial allegation of the indictment is that in connection with the June 30, 1969 financial statements of Four Seasons, $3 million in false construction costs were used in the calculation of profits. It is alleged that both the Four Seasons officers and the Arthur Andersen accountants participated in this fraud. There is no indication that any of the activities as to the generation or creation of this allegedfraud occurred in or near New York. The preparation and auditing of the financial figures was centered in Oklahoma City, although inspections and confirmations apparently took place with regard to specific nursing homes which were under construction, and with regard to various suppliers of equipment and materials for use in the construction of these homes. In the bill of particulars the Government has listed the nursing homes to which the false costs were allegedly allocated. Nineteen of these were in Texas; ten were in Illinois; the rest were in various locations in the Middle West and South West. As to the suppliers to whom alleged false costs were created, eight were located in Oklahoma; four in Colorado; three in Texas; three in Illinois; two in Ohio; and one