Price Waterhouse Coopers said the trust "lacked transparency" in its reporting of the scale of cash problems.

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In 2007, Price Waterhouse Coopers noted a counter intuitive relationship between profitability and sales revenue for publicly-traded fuel cell companies.

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Auditors Price Waterhouse Coopers will look at information supplied to the Ministry of Justice (MoJ) by the two companies during the tendering process and the department's management of the contract.

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