That doesn't change the fact that they do not prepare the financial statements nor does the SEC attest to the accuracy of the financial statements of any publicly traded company. That is not the function of the SEC.
Rk, i would hope you will consider that this post is meant to be constructive. IMHO i believe the most common character flaw for strong type A personalities is the unconsidered affect their opinions have upon those that they have earned respect from and influence on. There should be a recognized responsibility for those that have gained or acquired a leadership or influential role even if that role was not sought.