sorry Catani I dont think the accountants are responsible for the late filings at all. Just backing them up because I hear they do a great job. Who is responsible to put it all together and get it Edgarized on time. Looks like the interim pres to me
If you going to blame anybody for the wording mistake, blame counsel, they are the ones responsible for editorial review from legal perspective, zoom in on the statement facts, and should be qualified enough to pick that mistake up.