Ar3, I would MUCH rather a man with heart and dignity like Rodger to stand tall and say it's in the hands of the accountants and its them that are holding the audit up rather than a politically correct moron that falls on his sword and takes the blame for every mistake someone under him makes. When's he wrong... he will admit it. When someone else screws up... then they need to man up and admit it. It's the auditors that owe us an apology for there terrible mismanagement concerning this way over due audit. Not Rodger...