I think the accounts issue was due to a change in accounting policy/standards - the items that were changed were not 'hidden', or errors in the accounts, and the change should not have made any difference to an accountant or a half decent city analyst, as the information was previously disclosed in the accounts anyway.
In fact, I seem to remember that Unite used the new standard the year before they HAD to - (these changes are announced by the relevant authorities some time in advance of the compulsory implimentation date).