Note I'm not saying he did anything wrong. What I mean is that if he did, it'll be easy to explain what it was he did wrong. It won't be something like "he should have classified these tax credits under this accounting rule you don't understand instead of this other accounting rule you don't understand."
My bad. I did not mean to imply you said he did anything wrong. What I meant was that if it is a gray area, even if he did do something wrong, it might not be so easy to explain it to grandma either.