The CPA firm of Keefe, McCullough and Company essentially performed a clerical task. They did not independently verify that the voters were legitimate -- they went along with whatever the USACA Board decided which is widely held to be farcical. They checked ballots and counted them. They certified what they counted. They in fact stated that it was not their job per the engagement letter to do, which is examine who and why a league was eligible to vote. In effect, USACA Board prevented them from doing what the USACA Constitution requires (as interpreted by a US District Court Judge).
Sixteen of the 32 leagues that were disenfranchised appealed this decision with the CPA firm presuming they were Independent Auditors but they fell on seemingly deaf ears. But Justice is not deaf, just blind -- hopefully, this whole travesty will be corrected in the not too distant future by the Judicial process.