👉 In accounting and finance, a "non-preparation" is an item or transaction that has been prepared incorrectly and does not meet the financial requirements of the entity's reporting period. This can occur due to errors in data entry, incorrect calculations, or a lack of understanding of the company's financial statements. Non-preparation can have serious consequences for the financial statements and may also affect the accuracy of future financial reports. It is important for companies to ensure that all transactions are prepared correctly in order to maintain
