cyofish, I'm worried that A was a scam from the beginning and very likely don't even have data that can be audited. From this paragraph, B may never be able to complete an audit.
"A & B becme 1 entity through a merger or consolidation. In which case, both data are combined to become one entity. Technically A's data will always be part of B since they are one and the same. However, once As accounting information is corrected during the combination, it shouldn't be an ongoing issue as long as B is adequately recording the new information. "
Bummer! Thank you very much for the effort you gave my questions.
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