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Judgment & ambiguity · When to escalate

Preparing statements, you find evidence that raises substantial doubt about the company's ability to continue as a going concern for the next year, but management is mid-way through a refinancing they're confident will close. When does this become a call you can't make alone?

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This is already past the point of being mine to decide quietly — going concern carries too much consequence to rest on my read of management's optimism.

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