The Commission's complaint stated: "James Douglas Miller ("Defendant" or "Miller") perpetrated a years-long accounting fraud while he served as the Chief Financial Officer at Barrett Business Services, Inc. ("BBSI"), a publicly-listed professional employer services company, headquartered in Vancouver, Washington."

The Court stated: "Defendant James D. Miller (“Defendant”) . . . consented to the Court’s jurisdiction over Defendant and the subject matter of this action; consented to entry of this Final Judgment without admitting or denying the allegations of the Complaint (except as to jurisdiction and except as otherwise provided herein in paragraph XII); waived findings of fact and conclusions of law; and waived any right to appeal from this Final Judgment."