Thank you for the opportunity to help you with your question!
a) the stakeholders in this are two there are the presidents and the controlers. it is because they are the ones that receives divedes in ths document.
b) yes there was unethetical in presidents actions as he is not only the member he need to involve others. yes thre should be prepared main concerned this is to collect any mistake that may have occured during that session of decission making.
c) yes board members will discover the misclassification because we read that they will check everything again after all has been done.
Please let me know if you need any clarification. I'm always happy to answer your questions.