The danger of relying on "fixers" and manipulators
Some facility owners resort - out of urgency or cost reduction - to "fixers" or unlicensed offices to prepare financial statements. This action opens the door to data manipulation, and the submission of inaccurate figures that may fall under the category of forgery or financial misrepresentation, exposing the facility to severe financial penalties from regulatory authorities, in addition to the risk of criminal penalties.