That is basically what I am saying. Unless all of this is tied into a counter-signed contract, it is all rather meaningless. I would suggest that almost nobody has such an agreement with their end user service providers.

I am no lawyer, but I don't see a problem with putting a lie into a financial statement that is in no way related to financial data. It would just be disregarded as unrelated to financial reporting. I am also not aware of any companies doing this. I could see this causing a deeper dive into an audit however.