First and foremost it is the company, it's these executives that put these numbers together, it's not the auditors. So the people who are actually in the kitchen, cooking the books, stirring the stew, so to speak, are these executives, and there is no excuse for what happened.
The good news is, as a result of that process, investors should have greater confidence overall in the numbers going forward.
As it's noted in the release Andersen was aware of the problem and agreed to go along with it. That is problematic not only in this one but time after time after time at the SEC we saw that occurring, unfortunately in this case the number are just humongous.
There's no doubt that the number of restatements will be an all-time record, by a long shot.