Relevant part bold-faced for your consideration.
Electrek’s Take
I have some experience in financial accounting, having learned the basics from the excellent Brian Bushee at Wharton, but I never felt that I was knowledgeable enough to make such an accusation against Tesla.
Shady accounting at Tesla is something people have been pointing out for years, but it’s the first time I’ve seen it getting traction from a major financial outlet like the Financial Times.
This is likely going to put pressure on Tesla and its auditors.
However, for those hoping for Tesla to get in hot water for cooking the books, I would remain careful. Not only could there be explanations for this, but with Trump and Musk kneecapping the SEC, repercussions are unlikely.