XDATEs and Breakin the Contract? (Commercial)

Hi friends,

A friend of mine was talking about breaking xdates on commercial insurance (w/c,gl,etc) to gain the BOR immediately (rather than wait). Apparently there is an immediate audit that would be needed.
  1. How difficult is it to get a comm.client to change midway through his policy?
  2. How difficult (co$t) is an audit? (guess that would depend on size)
  3. What pains does the client have to go through to change mid-way through his policy?

Anyway, (questions from a newby). Thanks for your constructive input...
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