One helpful technique to try when presenting information that might make the client more comfortable is to use the passive voice. Do you remember this technique from high-school English? With passive voice, the subject of the sentence is acted upon by a cause other than the person who is being addressed. For example, you could say, "There are indications that the initial training program was incomplete," rather than "There are indications that you didn't implement a complete training program." This way, you can avoid using accusatory language (the word "you" is a key offender), giving the client some intellectual distance from the data so that it can be reflected upon, rather than defended against.