Not Just Chicken Feed

The ignominius distinction of being the first company to be snagged under the Sarbanes-Oxley certification rules falls to Rica Foods Inc. The Miami company, which grows chickens in Costa Rico for McDonald's, Burger King, and KFC, had filed with the SEC saying Deloitte & Touche had signed off on the books. D&T hadn't. Needless to say, Rica has a new auditor. The SEC let off the CFO without a fine because, it said, she cooperated. But the chief exeutive paid a $25,000 fine. www.sec.gov.