United States v. Michael Rand

Affirmed by published opinion. Chief Judge GREGORY wrote the opinion, in which Judge NIEMEYER and Judge HARRIS joined.

GREGORY, Chief Judge:

Michael Rand was convicted of conspiracy, in violation of 18 U.S.C. §§371 and 1349, and obstruction of justice, in violation of 18 U.S.C. § 1512(b)(3), (c)(1), and (c)(2), following his involvement in earnings mismanagement and improper accounting transactions while acting as chief accounting officer at Beazer Homes USA, Inc. Rand appeals several aspects of his convictions and sentence. Finding no error, we affirm.

I

In 2010, the government charged Michael…