Should management fee pay to ABC company be supported by an audited account on a XYZ which is not a company?

1. Management fee was paid since Sept 1993 but no audited Statement of Account provided prior to Aug 1, 1995.


2. "Audited" Statement of accounted started Aug 1 1995 with an accumulated Deficit of 400,000 plus.


3. The audited Statement of Account was under the title of XYZ (a building) Management - not a company) without mentioning ABC company when the invoice, receipt and payments were by ABC company.


4. The auditing firm for ABC company resigned in 1997 but the audited Statement of Account continued to be by that auditing firm for upto at least 2001.


5. The financial period for ABC company was June 30 while the Accounting period for the audited Statement of Account was end of every year.


6. What kind of violations can be concluded for the above?? Criminal or Civil?|||yes.