<prompt> Translate the following text to EnglishKatika baadhi ya kesi, hii imesababisha kubadilisha fomu ya mipango fulani ili kukidhi mahitaji ya chini ya kiufundi ya mahitaji yoyote ya uhasibu na kuripoti, wakati wa kuja karibu na mstari wa kile ni kisheria.  <response>: In some cases, this has resulted in changing the form of certain arrangements in order to meet the minimum technical requirements of any related accounting and reporting requirements while coming close to the line of what is legal. 