“Never trust any statistic that you haven’t forged yourself” as Winston Churchill put it.
With today’s tools, computing capabilities and speed, why wouldn’t accountants draft their own annual accounts statement of their clients’ accounts ..? These could then be published alongside the ones of the clients themselves. The differences would be transparent to investors, and when (not if I guess) the clients can explain the differences to their stakeholders, there’s no pain in anything.
When accountanst would complain that it would be impossible to re-do the annual accounts, they only claim their incompetence. If they truly understand what’s on the books, really understand the underlying processes in every detail required (and note, this would be a very, very hard requirement already!), they would have no problem at all to recreate the sum total of it all. Or they end up with apparently differing interpretations of the processes, and may explain to stakeholders.
So, either the accountants go do this or they declare to not know nearly well enough what they’re signing off. There’s no in between.