For over two years, the Justice Dept. and SEC have investigated CA accounts -- focusing on:THE 35-DAY MONTH
The government says that, up until 2000, CA frequently inflated revenues. One tactic, referred to internally as the ``35-day month,'' involved booking in one quarter revenues from deals that closed several days after the quarter ended.DOUBLE BOOKINGS
Investigators are examining whether CA illegally counted some revenues twice when it renewed long-term contracts before they expired. CA admits that it did some double booking until 2000 but denies any wrongdoing since the practice was disclosed.OBSTRUCTION OF JUSTICE
Former Senior Vice-President Silverstein in January admitted to accounting misdeeds and pleaded guilty to lying to investigators to cover them up. He said the company higher-ups made him do it. Now prosecutors are investigating CA's top ranks.