Of course Mr Birch will be wanting to make the club as attractive an investment as possible, that's a given. But to do so he must thoroughly review the accounts and determine the extent of the company's financial situation first, and if he were to cover up anything he found that could be viewed as either against FL rules or, worse, against the law then he would be just as guilty as the shysters that have placed the club in its current position. Perhaps I am being naive, but considering he has been placed there by the court at the request of HMRC, I don't believe he would risk his credibility in that way.
Edit: I see ESB has already made exactly the same point.