Generally speaking, altering your statistics to report to regulators will open you up to a lot of potential legal trouble as the regulators might well decide to take the view that you&#x27;re deliberately giving them misleading information.<p>If you need to massage the date to represent what you believe to be a realistic view of your data then you still need to start off with your &#x27;bad&#x27; data and explain why you don&#x27;t believe it&#x27;s representative and present your arguments for altering your data along with your &#x27;clean&#x27; dataset. That way you can&#x27;t be accused of misleading regulators and you&#x27;ll have  best opportunity to present your arguments for why your initial dataset is &#x27;wrong&#x27;.<p>Your fiduciary duty to shareholders almost certainly includes not making yourself liable to having legal action taken against you by the government.