settle down cazz69 - read it in the context it was meant....

settle down cazz69 - read it in the context it was meant. obvious he means "culpable" and also that if there is any required payback from the R&D received that it may become an issue for SH's as it will obviously impact on the cash position of the company. nothing more nothing less so stop jumping at shadows.

as for random audits - yes it states that in their literature but in reality they rely more on their benchmarking and industry analysis in the audit selection procedures - as these provide a great indication of anything outside of the norm - but in stating that there could be reasons why a business has fallen outside the industry norms (depending on location and rent, labour v mechanical processes etc).