@PFIVE has not explained who, exactly, these “Directors” are or what precisely the relationship is with them. But it seems legitimate to consider a professional’s duty to educate management personnel on the real meaning and proper interpretation of standard financial statements. Blind acquiescence to unjustified requests merely to perpetuate longstanding distortions of accounting practices isn’t a valid reason to incorporate improper procedures into a publicly distributed program. But so far that’s all we’ve been given, despite multiple requests.