ROTFLMAO! "the departure of the CFO at a key point in the audit"
You cant be serious, its not like the records suddenly disappeared, besides, this is a VERY SMALL COMPANY, it can easily be run on Quickbooks or Peachtree which in turn would spit out pretty much everything needed with a few clicks of the mouse, come on now, really!, Clement is supposed to be a CPA, if he cant consolodate the books of a company with very little sales, very little revenue, and only a couple of employees, in 4 months time, you really have to question the competence of the guy!