Marco . . . My SOR was all financial issues but I used the same method to come out on top of my hearing. I went through the guidelines and reviewed the ALL of the mitigating factors for each of the financial issues charged. I decided which could apply and which not. Then I researched and documented each item on the SOR in terms of the applicable mitigating factors.
It helped that I am pretty good writer. I elected to have my hearing on the written record instead of sitting across the table from a government lawyer. This way the government was required to layout their reasoning and then I got reply with cross-examination. In the FORM, the government did not directly address any potential mitigating factors which allowed me to have the only word on the subject.