ChinaCast was a Delaware company traded on NASDAQ that has a significant number of US investors.

FORBES: A Legal Secret Weapon May Help Hold Deloitte US Firm Liable for ChinaCast Fraud

The complaint says ChinaCast was an easy audit to get right.

FORBES: A Legal Secret Weapon May Help Hold Deloitte US Firm Liable for ChinaCast Fraud

Deloitte US could also, under this theory, presumably be held liable for false or misleading statements made in ChinaCast 10-Qs, even though typically there is no statement actually signed by an auditor for a 10Q.

FORBES: A Legal Secret Weapon May Help Hold Deloitte US Firm Liable for ChinaCast Fraud