Going green is in vogue today as the Federal government and states push sales of electrical vehicles rather than fossil fuel vehicles. Aaron, Inc. is a California company in the disposal problem of lithium$-$ion batteries. Aaron has an off$-$take agreement with Ruth Greening, Inc. who will be the off$-$taker and pay, take title to$,$ and sale the valuable by$-$products obtained from the recycling process $($e$.$g$.,$ lithium and cobalt$).$ Thus, Aaron can recognize revenue upon delivery of these by$-$products to Ruth Greening by estimating their receivables account when the price is unknown. Suppose Aaron does not even make delivery of the by$-$products to Ruth when sometimes estimating receivables.

You have been engaged by the plaintiffs$($shareholders$)$ attorney or the defendant$$s $($Aaron$,$ Inc.$)$ attorney in a class action lawsuit by a group of shareholders alleging that

Aaron engaged in questionable accounting practices. You must pick a side and prepare a statement outlining for the attorney the plaintiffs$$ position $($shareholders$)$ or the defendant$$s Aaron, Inc. This issue is about valuation of accounts receivable. You must take a position as to whether Aaron is engaged in questionable accounting practices.

Note: Aaron is audited by a Big$-$Four auditor, and they provided an unqualified opinion. What is the CPA firm$$s exposure?