In a nutshell, HHSE has promised an audit of their historical financials for years. It has never quite got done. Originally there was a shell into which the movie/entertainment biz that is HHSE was vended. The details of the financials under the previous ownership/biz have been very hard to unearth. Meanwhile the calendar has rolled by and the years that need to be audited (need 2 years history to file) have changed. This is a mixed blessing - the delays and the wait have been painful but at least they have records for 2011 and 2012 as opposed to previous years.
They have a film library - what is it worth? I'm not sure I care any more as HHSE is not an asset play.
The audit now is a litmus test for management capability and credibility more than anything else. If nothing else, completing the audit will eliminate much of the carping from naysayers.
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