Ok, look it's not a crime to not know about accounting and accounting terms. What is a crime is to have it explained to you, and if not understand them, to instead keep on the same path ignorant of the facts. Does anyone, ANYONE, really think that a public traded companys accountants would risk prison time to falsify records? I'm not talking about the jail down the street, It's a Federal crime to report falsely, TIME IN A FEDERAL PRISON for the hearing impaired.
If your want a third party to represent you in the workplace, why they hell can't you trust their OWN accountants. This isn't rocket science, why the hell are you making this so hard?