Call Report - Should I revise?

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SDeininger
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The recent CPA audit incurred some adjusting entries for the consolidated financials.  The amounts were considered immaterial to the credit union and the firm stated there was no reason to restate our financials or update year-end Call Report.  Our CFO is not sure that is accurate.  The adjustments were due to adjusting entries to the CUSO which is wholly owned by the credit union and the adjusting entries to the CUSO were considered material.  The draft report issued by the firm for the Credit Union includes financials based on the adjusting entries.  Has any experienced this before or have any suggestions?  Any feedback you provide is greatly appreciated.