I am not going to argue your point. Some of you know this already, but I am a Star Trek fan and one of my favorite quotes from Captain Kirk is this:

"As Captain ...I am responsible for the conduct of the crew under my command."

Ultimately management is responsible for our success as well as our failure. Michael Welch stated at the Investors Summit the reasons for choosing our current auditor. It was a financial constraint at the time. Believe me the entire team is acting with a sense of urgency and are doing everything they can to hasten the process.