I'm the previous poster. Believe me, I tried to point out the independence issue. It was our external auditors who applied the pressure for a back-up. We're a very small shop with limited intellectual capital (even though the Call Report is automated, deriving the input numbers from the morass of reports, adjustments, and exceptions is quite a mental obstacle course).
The auditors seemed satisfied that I review the numbers for three quarters and compile them for the fourth, provided our accountant/auditor reviews my figures for that fourth quarter. However, if you see bigger issues, please let me know, either here or in a private message.