– PricewaterhouseCoopers LLC

agreed to pay $41.9 million to the federal government as part of a “whistleblower” case brought by one of its former partners in Los Angeles. Neal Roberts, who filed the suit in 2000, alleged that the accounting firm over-billed several federal agencies by charging more for travel expense and credit card purchases than it spent. The contracts included those with the U.S. Department of Defense, the Department of Justice, the Environmental Protection Agency, the Securities and Exchange Commission, the Peace Corps, the Department of Education and the Department of Veteran Affairs.

The U.S. Attorney’s Office in Los Angeles launched an investigation soon after the suit was filed. Federal prosecutors agreed to drop the case after PricewaterhouseCoopers paid the settlement, which excludes an additional $1.6 million to cover the attorney’s fees and costs for Roberts, who lives in L.A.

– First Commerce Bancorp

, the Encino-based holding company for the First Commerce Bank, reported net income of $610,000 (7 cents per diluted share) for the second quarter ended June 30, compared with $334,000 (4 cents) for the like period a year earlier. Total assets rose to $196.9 million from $152 million in the year-ago period.

– CKE Restaurants Inc.

had its debt ratings raised by Standard & Poor’s Ratings Services, taking its corporate credit and senior secured debt ratings to B+ from B and the subordinated debt rating to B- from CCC+. The outlook is stable. S & P; said the upgrade is based on improved credit protection measures that resulted from a continuation of good operating performance at Carpinteria-based CKE’s Carl’s Jr. restaurants, a stronger performance at its Hardee’s restaurants, as well as the reduction of debt. S & P; said the generally low ratings reflect the company’s participation in the competitive quick-service sector of the restaurant industry, weak cash flow protection measures, and a highly leveraged capital structure.