The threat of losing his job proved sufficient to mute the objections of the chief financial officer of Bill Express to numerous irregularities in operating practices and financial management at the firm, a liquidator's examination at the Supreme Court of Victoria heard yesterday.Mark Lichtenstein told the court that the company's chief executive, Ian Christiansen, intimidated him and that he was in fear of his job on a number of occasions.Lichtenstein, a chartered accountant and auditor with 12 years' experience at second-tier firms, joined Bill Express in November 2004. By early 2007 he was looking for another job. He gave notice in mid 2007 (with no job lined up) and left the firm in November 2007.Taken by counsel for the liquidator to a series of reports to the board written by him, or answers to auditors' queries co-signed by him, Lichtenstein said he was either instructed to write the reports in a particular way or the reports were edited and reviewed by executive directors, usually Ian Christiansen.Lichtenstein said he also had no control over treasury management of the firm or banking. He said he only had access to reconciliations of loans to related group companies in connection with the six-monthly preparation of financial statements.He said that Peter Couper, the CFO of the related company OnQ (formerly Australian Pure Fruits) had asserted that he was the CFO for the entire group of companies.The court has heard from other witnesses, and from counsel representing the liquidator, that Couper instigated many loans from Bill Express to Technology Business Sytems, OnQ and Australian Private Networks.Lichtenstein was unable to shed light on some key transactions including whether they were journal entries or actual transfers of cash.He agreed that some transactions made either side of the half year or full year balance date had the effect of inflating Bill Express profit and assets and that these were reversed the following day.Lichtenstein also agreed with the propositions that he "fought all the time" with Couper; that he was a "green" CFO and company secretary; and that Bill Express had a "weak board".Lichtenstein now works as CFO and company secretary of ASX-listed Clean Teq.