Help with Cash Flow for Exchange Traded Funds

I have a client with a small investment; have the usual unrealized gains, interest inc and fees. They also have $50K withdrawal for expenses. My cash flow balances with the above without the EFT trading.

My peer reviewer cautioned that with my AICPA audit of the client that I should show gross activity from EFT's - all the in's and out's. So my question is if I already have the $50K as "Proceeds for appropriated expenditures" in the Investing Section, do I still need to add a line for "Sales of investments" - it's double counting; and would not equal

My problem is that there isn't much EFT activity.

the purchases were minimal EFT trading of $1000
and Sales of investment was mostly the redemption of of the $50K (lets say $49.5K)

I cant find any research that shows this; research is mostly showing the normal in's & out's If anyone can help.

I don't do audits, but on a few GAAP financials I've gotten comments from internal reviewers to show Line of Credit activity on a gross basis vs just the net change. For example, LOC draws of $8,000,000 and LOC paydowns of $9,000,000 instead of just showing the net change of $1,000,000. Seems rather useless to me to show the gross of all those draws/paydowns that happen during the year. Sounds like you may have a similar situation with investing.

Can you argue that the 50k investment and/or he EFT trading is immaterial?
Maybe you can suggest to the client to liquidate the account and simplify their financial disclosure requirements.