What accusations have been made concerning the accounts? I haven't seen any, other than Pedro's rather silly and deliberately provocative "these accounts are worthless".

Any errors in the accounts should be identified before the audit certificate is signed and the accounts published. Otherwise what is the point of the audit?

I'm not concerned with errors though. I have just tried to go behind the figures and tease out significant information. What a real accountant is trained to do. Other than one or two minor points I have no criticism of these accounts. Why are you trying to imply that I and others have a "down" on SAGA?