It appears Parkinson was also deficient in accurately outlining this section:
List of all officers, directors and 5% Control Persons (5% Control Persons are beneficial owners of more than five percent (5%) of any class of the Company’s equity securities), including name, address and percent of shares owned.
IIRC, Morten/Accounting for Value owns significantly more than 5% of HHSE stock and should be explicitly outlined as a Beneficial Owner/Control Person, however Parkinson chose to ignore this fact.