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Agreed, client is incorrect.
I believe you have found fraud. Contact your local PCAOB & SEC offices and any FBI satellite offices that are nearby .
Ask your senior and/or manager.
Then proceed to run screaming down the hall
What's the cash question?
SA1 is correct.
Sure
And the question is... ?
Please ask your senior or manager or career coach. You don’t want to accidentally share confidential client data with someone outside of the firm, they don’t know the specifics of your client, and they don’t have citations for you if it IS a potential finding.