People people please....
Can we keep the Class D vs GAAP arguments elsewhere.
What is of issue here is the issue of one consulting company that has been around for a long while creating a document that has been swallowed hook line and sinker by CASA.
A report of such magnitude should be peer reviewed and more than one group involved. Dick has done this. Yes he may have a vested interest in a different outcome but please ignore this.
It is a process that is at fault.
And as a parting thought for you - who audits the auditors? Methodologies aside, they are not always right.