MEMORANDUM OF DECISION
KRAVITZ, District Judge.
In this consolidated case, Plaintiffs Golden West Refining Corporation, Ltd. ("GWRC"), Alec Sharp et al. ("Underwriters"), and Handy & Harman Refining Group, Inc. ("HHRG") assert a variety of claims against Defendants PricewaterhouseCoopers LLP d/b/a Price Waterhouse LLP and Coopers & Lybrand LLP (collectively, "PwC") arising from PwC's allegedly improper performance during several audits of...
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