Any CEO worthy of his or her position, let alone a 'great CEO' designation
would have been seeking qualified accounting advice- or informed second opinions from knowledgeably auditor firms before firing the auditor she fired, and probably would have had at least one or two decent candidates in the wings ready to take on the task immediately.
It sounds like she fired the guy because she did not like his reading of appropriate accounting principles, (possibly among other things) without checking to see if anyone else would agree with a different tack.
It may be that no qualified auditors would do anything differently than the guys she fired. Or it may be that in all of upstate New York, there are just no good, legit, creative auditors available... (highly unlikely)
More likely, she is just too broke/stubborn, to accept that Boreal's books have some embarrassing issues that can't be ignored and the sooner they get aired out the better.
A great CEO? Define GREAT? In my books, a great CEO is proactive, gets results, keeps the fire burning and does not use promises to shy away from the heat. A great CEO would have had this deal done months ago.