is there ANYTHING that GS might need that goes BACK BEYOND his two years (into previous management's doings) which might prevent him from getting the two years of audited financials?
Short answer is yes.
Longer answer is absolutely.
Take a look at a balance sheet and an equity statement. A number of those items require full and complete financial information to be accurate. An income statement is a snapshot of the 2 (or 3) years covered by the date of the statement, but a balance sheet and equity statement are since inception. If information is missing, it is impossible to present those statements accurately. Even 1 year's information that is missing can easily cause the financial statements to not be accurate, and therefore not auditable.
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