Can't agree more, and have asked that question MANY times to PTSC. They have ignored it, brushed it off, and dismissed it. You're right, and if they're NOT doing that, they're wrong. That they were as obfusacting as possible in responses to my numerous professional queries on it, leads me to believe they're NOT doing it, but relying on Gloria to do it, and who knows how and what standards she's using to do it. As a forensic accountant, she could be well qualified to do it, but is she doing it in her role as Director? or has PTSC hired her firm to do it and thus she's getting paid in addition to her role as Director? Can she/her firm be independent in their review with the ties and vested interest she has? All good questions and why your point is valid.