Yes, but not because of the AICPA code of ethics. The AICPA has taken a "backseat" since 2001 in these situations. SOX rules now. Whole new ball game under SOX regulations. But since Mosky didn't have a SOX required "Audit Committee", this is very possible. But IMO, unlikely. I believe the sales are good, but who really knows for sure. Even Stoxmagic believes they're phony. I believe R&H has been sitting in a "foxhole" since Sept, and will not reappear until Mosky gives the order.