least eighteen months under the terms of that point in green mitchell had negotiated with stone caster president with regard to the terms of the questions really you argue that an accountant should not get the benefit of the two year statute of limitations on less he was actually providing services in the nature of an accountant as a setting the fair market valuation of the ownership interest and he defined within that report the fair market value and the definition of fair market value that would be using and that fair market value certain accounting functions but also consulting services why isn't valuing business at this something service under the illinois come accounting hand well i i think if it were if it were interpreted business valuation services as being those type of services that would be considered to be accounting services under that act and even if you give you w be acting as an appraiser and any other appraisers all kinds of other members of mexico which is the national association and so forth who could do the very kind of work that was known here in other but he was acting solely as an appraisal pick up preserve here he he did it i guess if you if you want if you can say that every time an appraiser comes up with an opinion of value based on sales and things of that nature of the way motor didn't hear that it certainly involves finding this is because it involves dollars but it's not the tiny zero antibody and it's not the kind of professional services someone is performing accountancy services which we've just seen in three can include financial or consulting services there can be an opening and you can be fighting on the down waste and services so who is both a real say an appraiser am an accountant when that person is providing what in essence is appraisal services  what what when he ended up doing was he even had to approaches that he could use he could either use a sales approach which is a market approach or he could use the cost of replacement approach he for it which was these one hundred forty nine thousand five hundred dollars and even more because of the running the company to go up in the eighteen year period but anywhere you can  both sides accounts now this is a situation where my client mr more of the was completely disarmed is this interested in this transaction this isn't a situation where he was biased towards one in favor warning against the other the have any sales and hearing and if they said yes he said send them to me and tell me what relevance or materiality significance what weight should i give them if you think that i should consider is there mean physically possible physically impossible is a made worse if it can but what what is one of the requirements if he is supposed to review comparables is he supposed to very clear that the only wrongs principle which is an equitable principle that would be involved that would have told the statute of limitations because of the wrong that was committed by him and the clear inference from an email exchange that should have told the stand until jinping till july two thousand and seventeen because you you have to look at this in two different times from the point of or it isn't an indication of the current value or two i comment that there was a prior buyout however the terms were not disclosed because management does not believe it is relevant i'm ok way and that's totally improper fair and and there's no question about that but on again looking at it the reason isn't because of what what over what when we knew that moment had done the time it was because  such an unfair situation where marion jones or joe blow who are who are members of but not c p a do the very same thing that most of it does or whatever in order to do the evaluations based on sales because if you do then your association shouldn't be doing business all member in the association that's correct one on one one way or another and here best way to the media i think he made it clear when he wrote that gives i'm not going to be doing those kind of things that are accounting functions i'm going to be doing a fair market