The BOD is solely responsible for the corporation's external financial reports and in this "story" I guess Dave has been asking for the internal records, apparently for 3 years, and now he's requesting court assistance? Wow that's a long time.
Dave and Walsh haven't done a thing. NOW they have an issue cause they haven't been doing what they should and are trying to back track to catch up while pretending it's someone else's fault.
It's always someone else's fault and it's starting to wear thin.