Yes, that's exactly what I'm saying.
If a CPA is ask to certify something he doesn't believe is right, he's free not to sign it and to just walk away (if the issue cannot be resolved), but once he quits, it's no longer his business. In fact, as a CPA it is unethical for him to interfere with that firm.
The premise is that all CPA firms are held to the same high standard and it now falls on the lap of the next CPA to do the right thing, which is to amend it, walk away, or if he feels it is right, he can sign it. This isn't very likely because with two firms already quitting, he knows he will be under scrutiny.
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