Actually he didnt, he tried to brush it off as a "name change', which is in fact incorrect. JBII had to vote and appoint the new firm since it is not the same firm. JBII could have easily appointed another firm at that time, but instead voted to and appointed the new firm to continue with.

Quote:

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On June 3, 2013, the Company’s Board of Directors (the “Board”) approved the appointment of MNP as MSCM’s successor to continue as the Company’s independent registered public accountant for the fiscal year ending December 31, 2013.

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So it is s fact 3 different firms.

I have no problem delivering it, in fact maybe you can invite me to the Super Secret P2O and I will wear it out just as easily.