[Exile on Spencer St]

If I understand it correctly, the missing accounts are for the year before Messrs Khan-Marsden et al had to intervene to save the club. And Pierce & Co were brought following that intervention to look into the previous financial 'arrangements' at the club.
Presumably the accountants have not yet been able to put together an acceptable, independent 'account' of what was going on at Stanley in the year leading up to last autumn's debacle.
The only hope around this latest shambles is that, at long last, it provides Messrs Khan and Marsden with some hard evidence of the financial irregularities that have plagued the club during the previous ten or so years, and nearly killed it less than twelve months ago.
If it does, let's hope they can act on the evidence and bring some honesty and integrity to the running of the club.