"In short, it is not possible to draw meaningful conclusions based on defendant's submissions, without a detailed report from an accountant explaining the earnings and losses of the business and what income as well as other financial benefits defendant obtained from the business....According to defendant, the balance sheets attached to his certification were prepared by an accountant, yet he did not provide a certification from an accountant attesting to those balance sheets." Chapoorian v. Chapoorian, New Jersey App. Div., February 17, 2009