Nicely said however from my talks with MF the auditors themselves are somewhat to blame... my understanding is they signed with WWF in early 2008 but did not start the work till Mid 2008. Also I believe it was the auditors that told Management to ask for Management CTO because the Auditors themselves were taking on too much work and did not have enough man power hence they fell behind on WWF work... So maybe they knew the screwed up hence why they are asking for money first and holding WWF ranson till they get paid. Now this is from my DD on WWF last year but maybe Roy can verify...

JMHO

VK