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'I assume that Patisserie Valerie's new accountants are not singing the praises of the previous lot.'

I don't see why not, ok, maybe not in public, but at least in private, as, after all, they've got a nicely paying gig out of their predecessors' sterling work, and as a bonus they've no doubt also got lots of doubleplusuncheap forensic work on the go as well just to keep the old expenses meter spinning that wee bit faster..