If that is true, he would have not been allowed to be CFO of EFLN.
He shouldn't have been CFO anyway, since he claims to be the company's "auditor". But who's to stop him, unless the SEC files a lawsuit? That, of course, is a possibility I wouldn't rule out.
For the millionth time, EFLN is not an SEC registrant. It can hire whomever it wants, and it can make whatever disclosures it feels like making. It will only get into trouble if outrageous misrepresentations come to the SEC's attention.
And that, of course, is exactly what happened. The fake OTCMarkets letter was a slightly edited version of a real letter OTCM had sent to the Stefanovics.
So I'm afraid only they, or someone acting as their agent, could have cooked up the fake letter.