correct - if something is added in revenue that cannot be added...

correct - if something is added in revenue that cannot be added as it is a "future" income, then redo the books and show it as such and let the company trade... if serious breaches are there then it is a different story... some small companies do many incorrect things and the investors have to pay in the end... but here it seems it is a matter of a couple of millions dollars max and that too because the revenue has been classified incorrectly...

FFS rap them on the knuckles, get another balance sheet out, ask for a letter stating what was wrong and how it will be avoided and get trading...