"Most auditors and witnesses don't use the word 'correct' and it would only be used when an accurate measure is available," said Michael Shaub, a professor of accounting at Texas A&M University's Mays School of Business. "I guess crypto is one case where accurate measurement is possible. I'm just guessing, but I guess GT wasn't comfortable saying it was appropriate as it no longer matched the language of Circle, the party that made the assertion.