Roger is aware of my feelings on the question of the audit and viability of unsubstantiated numbers. I would not expect anyone to invest their money in anything I am doing based solely on my say-so. If a mistake is made, it is carried forward into all subsequent statements if it is included in the balance sheet. The income and expenses items will only cover the respective periods. This will of course affect the equity, but the problem will not be compounded if the item cost is not fixed.