What do you think of the accountants conflicts between who hires them and who relies on the results? The shareholders use the audits and financials to see how their investment is going. The banks and lenders use the audits and financials to decide what level of credit to extend. In one sense the accountant gets to look through all the books and see everything but as several of your case examples show, they don't have to explain or identify every irregularity. Do you agree with this?