[recycled sixtie]

I really need your opinions on this situation. Two years ago we had a deck built and the applicant/contractor never requested a final building inspection by the City as per the agreement. We were just notified by the City of Edm. that the stairs and lack of sufficient railings did not meet code. Obviously we did not read the fine print and we should have got the contractor to get the City to do the final inspection. I did some research and find out the construction co. is not in business anymore. I remember one bus. partner was an accountant and find his new ph. no. of employment and his company name. I face him with the situation and he said the statute of limitations kicks in. I said it did not because the City Bldg. inspector said the deck is not approved and that was today. We are only talking about a few hundred $$$ here but it is the principle here. The bus. partners fold up the tent in the old co. name and start afresh. The accountant works for a larger co. now and the accounting designation org. says for me to write a report to him(standards/ethics officer) regarding what I experienced. Any ideas?Can I still hold the previous partners responsible even though the co. is not in business? Can the accountant ethically speaking continue as if nothing has happened? How will present job be affected if the partners were involved in breach of contract(resp. for final inspection that was not done). Thanks a lot in advance!