So Martin was lying when he said this? Based on my knowledge, the financial statements, and other financial information included in this report, fairly present in all material respects the financial condition , results of operations and cash flows of the registrant as of, and for, the periods presented in this report; He can resolve issues and not amend the 10K w/o having lied in the 8K, but he can't amend the 10K and change the revenue unless he lied in the 10K.