Danno.. I'm really tired of you making assertions as if they were fact.. how can you possibly deduce that because one Accountant states that he was not engaged for prior audits that they were not completed? If he had not become engaged for these audits, or only recently became engaged, then perhaps CKYS utilized another accounting firm for the prior year audits.. and no, I don't know for a fact that they did this, but neither do you know for a fact that they didn't.