Indeed, I am not an accountant myself, but the website Europe-echecs asked an expert to assess Sebastien Feller's accusations, and the conclusion is (approximately):Roger de Coverly wrote:
The debate, if there is one, seems to involve the finer points of the French approach to revenue and expense recognition when applied to a sports body with both membership and sponsorship income.
Perhaps if he is banned, Feller is looking forward to a fresh career as a chartered accountant.
"According to documents submitted to our accounting expert, it thus appears that the accusations of Sebastien Feller are false . His accusations of financial delicts in the management of the FFE are based on a complete misunderstanding of basic concepts of accounting."
which is pretty much closing the case (at least for me)