It should be something watching Cowan's ex compliance guy testify as to what he told Partners what he thought should have been done and then hearing that "likeable" (cough cough) guy Don Cowan actually did and his reasoning. It will be interesting to hear Cowan's testimony to what a reasonable person would think a significant threat is and why the rules were not followed.
What do you think Cowan's excuse will be for failing to even inform TAURIGA after they agreed to a censure by the PCAOB in the Spring of 2015. Or how Cowan thought he could "reissue" the 2014 opinion after agreeing to a censure.
This is not a run of the mill negligence case, a run of the mill negligence case would not put a company out of the auditing business!