Their excuse was that it was an escrow account for them and their payment "partners" which were basically subsidiaries that turned out to be shell companies. So

Their excuse was that it was an escrow account for them and their payment "partners" which were basically subsidiaries that turned out to be shell companies. So I can't believe they wouldn't have had access to the accounts to just check if the fake statements were real. Also, keep in mind that this whole thing exploded when they finally tried to verify them after the KPMG audit, so they had the option to do it they just didn't. IIRC it turned out the accounts weren't even real.