Generally speaking, altering your statistics to report to regulators will open you up to a lot of potential legal trouble as the regulators might well decide to take the view that you're deliberately giving them misleading information.

If you need to massage the date to represent what you believe to be a realistic view of your data then you still need to start off with your 'bad' data and explain why you don't believe it's representative and present your arguments for altering your data along with your 'clean' dataset. That way you can't be accused of misleading regulators and you'll have best opportunity to present your arguments for why your initial dataset is 'wrong'.

Your fiduciary duty to shareholders almost certainly includes not making yourself liable to having legal action taken against you by the government.