Ruzicka and Taylor created a fake company called Archer Consulting that that received "commission" payments for supposed sales of hearing aid components from Sonion to Starkey. By 2010 the commission payments were reclassified as "consulting fees," with Starkey paying Archer Consulting $75,000 per month. Ruzicka and Taylor were able to steal $7.65 million through the setup, according to the indictment. 

Ruzicka, Taylor, and Hagen controlled two dummy entities called Claris Investments and Archer Acoustics. Taylor falsely told others at Sonion that the two entities were Starkey affiliates, allowing the entities to buy discounted components that could then be sold to other companies at a profit. The scheme pulled in $600,000 in profits.

Starkey's founder, principal owner, and CEO Bill Austin had created an affiliate called Northland USA in 2002 that acquired and operated retail hearing aid establishments. Ruzicka and Nelson are accused of forging Austin's signature in order to transfer Northland USA's assets to an entity they controlled, called Northland Hearing Centers. Ruzicka and Nelson ended up awarding themselves restricted stock, paying themselves and another individual $15 million to in exchange for terminating the restricted stock grants. 

Ruzicka gave himself and others bonuses, concealing the bonuses from Austin by falsifying compensation reports. 

In 2014, Ruzicka supposedly embezzeled $200,000 in "officers insurance," using the funds to pay for his state and federal income taxes. 

Ruzicka, according to the indictment, took the 2011 Jaguar that the company allowed him to use and transferred ownership to himself. 

The indictment also claims that Nelson took $200,000 and used it to buy a condimium where could engage in a secret relationship with a Starkey employee. Nelson also stole $250,000 to restore his investment account after buying a home in Prior Lake, MN.