Herdwick Ram

Incorrect, it's the directors who decide the accounting policies ( which are clearly stated in the Financial Statements ), and it's the Auditors responsibilty to test these policies when forming their opinion as to whether the accounts show a "true and fair" view. It would be entirely inappropriate to "come up" with a policy, and then audit it too, and would compromise their independence.

I'm also a qualified accountant, and I too find it baffling why anyone would describe the amortisation policy as "crooked" ? Anyone with a rudimentary understanding of reporting standards ( ie, FRS102 & IFRS15 etc ) would know that the policy would be subject to independent audit, and would have been picked up if that was the case. And remember, the IDC found no fault with the policy itself as the initial charge was dismissed, the issue on appeal was disclosure and not the policy per se. And in fact, the audit files were also subject to an additional review by the ICAEW too - which is about as thorough as you can get. Maybe SP simply can't disclose private matters because he's an employee of the company and as such has a professional + moral + legal obligation not too, or maybe his simply doesn't want to talk about it ..... and maybe we ought to give him the benefit of the doubt as DC clearly has ( and by effectively saving the club he should have earned our trust as fans ).