Stephen D. Richards is a New Zealand-born technology industry business leader who rose through the ranks of Computer Associates International, to become the Executive Vice President responsible for Worldwide Sales. His role in the company's 35 day month accounting scandal led to his resignation; he was the second CA executive to be indicted and sentenced As part of the Harvard Business School curriculum, A Letter from Prison by Professor Eugene Soltes briefly details the history of the case and Stephen Richards insights into the financial management practices that saw him imprisoned.