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Newcomer Gupta becomes CFO; Rowghani, former CFO, appointed COO.
Settlement documents suggest Facebook could be at fault with regard to IPO, legal experts say.
Twelve-year-old regs dont take into account social media.
In the run-up to its IPO, the social networking company wrestled with the SEC over disclosures.
Social networking giant alters loan in response to a decline in its tax liability.