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Disagreements with Management <br />Gps!qvsqptft!pg!uijt!mfuufs-!qspgfttjpobm!tuboebset!efgjof!b!ejtbhsffnfou!xjui!nbobhfnfou!bt!b!gjobodjbm!bddpvoujoh-! <br />sfqpsujoh-!ps!bvejujoh!nbuufs-!xifuifs!ps!opu!sftpmwfe!up!pvs!tbujtgbdujpo-!uibu!dpvme!cf!tjhojgjdbou!up!uif!gjobodjbm! <br />tubufnfout!ps!uif!bvejups“t!sfqpsu/!Xf!bsf!qmfbtfe!up!sfqpsu!uibu!op!tvdi!ejtbhsffnfout!bsptf!evsjoh!uif!dpvstf!pg!pvs! <br />bveju/ <br />Management Consultationswith Other Independent Accountants <br />Jo!tpnf!dbtft-!nbobhfnfou!nbz!efdjef!up!dpotvmu!xjui!puifs!bddpvoubout!bcpvu!bvejujoh!boe!bddpvoujoh!nbuufst-!tjnjmbs! <br />up!pcubjojoh!b!”tfdpoe!pqjojpo•!po!dfsubjo!tjuvbujpot/!Jg!b!dpotvmubujpo!jowpmwft!bqqmjdbujpo!pg!bo!bddpvoujoh!qsjodjqmf!up!uif! <br />hpwfsonfoubm!voju“t!gjobodjbm!tubufnfout!ps!b!efufsnjobujpo!pg!uif!uzqf!pg!bvejups“t!pqjojpo!uibu!nbz!cf!fyqsfttfe!po! <br />uiptf!tubufnfout-!pvs!qspgfttjpobm!tuboebset!sfrvjsf!uif!dpotvmujoh!bddpvoubou!up!difdl!xjui!vt!up!efufsnjof!uibu!uif! <br />dpotvmubou!ibt!bmm!uif!sfmfwbou!gbdut/!Up!pvs!lopxmfehf-!uifsf!xfsf!op!tvdi!dpotvmubujpot!xjui!puifs!bddpvoubout/ <br />Other Audit Findings or Issues <br />Xf!hfofsbmmz!ejtdvtt!b!wbsjfuz!pg!nbuufst-!jodmvejoh!uif!bqqmjdbujpo!pg!bddpvoujoh!qsjodjqmft!boe!bvejujoh!tuboebset-!xjui! <br />nbobhfnfou!fbdi!zfbs!qsjps!up!sfufoujpo!bt!uif!Vujmjujft“bvejupst/!Ipxfwfs-!uiftf!ejtdvttjpot!pddvssfe!jo!uif!opsnbm! <br />dpvstf!pg!pvs!qspgfttjpobm!sfmbujpotijq!boe!pvs!sftqpotft!xfsf!opu!b!dpoejujpo!up!pvs!sfufoujpo/ <br />Other Matters <br />Xf!bqqmjfe!dfsubjo!mjnjufe!qspdfevsft!up!uif!sfrvjsfe!tvqqmfnfoubsz!jogpsnbujpo!)STJ*!)Nbobhfnfou“t!Ejtdvttjpo!boe! <br />Bobmztjt-!uif!Tdifevmft!pg!Fnqmpzfs“t!Tibsf!pg!uif!Ofu!Qfotjpo!Mjbcjmjuz-!uif!Tdifevmft!pg!Fnqmpzfs“t!Dpousjcvujpot-!boe! <br />uif!Tdifevmf!pg!Dibohft!jo!Ofu!Qfotjpo!Mjbcjmjuz!)Bttfu*!boe!Sfmbufe!Sbujpt*-!Tdifevmf!pg!dibohft!jo!uif!Vujmjujft!PQFC! <br />Mjbcjmjuz!boe!sfmbufe!sbujpt-!xijdi!jt!jogpsnbujpo!uibu!tvqqmfnfout!uif!cbtjd!gjobodjbm!tubufnfout/!Pvs!qspdfevsft!dpotjtufe! <br />pg!jorvjsjft!pg!nbobhfnfou!sfhbsejoh!uif!nfuipet!pg!qsfqbsjoh!uif!jogpsnbujpo!boe!dpnqbsjoh!uif!jogpsnbujpo!gps! <br />dpotjtufodz!xjui!nbobhfnfou“t!sftqpotft!up!pvs!jorvjsjft-!uif!cbtjd!gjobodjbm!tubufnfout-!boe!puifs!lopxmfehf!xf! <br />pcubjofe!evsjoh!pvs!bveju!pg!uif!cbtjd!gjobodjbm!tubufnfout/!Xf!eje!opu!bveju!uif!STJ!boe!ep!opu!fyqsftt!bo!pqjojpo!ps! <br />qspwjef!boz!bttvsbodf!po!uif!STJ/! <br />Xf!xfsf!fohbhfe!up!sfqpsu!po!uif!tvqqmfnfoubsz!jogpsnbujpo!)Tdifevmf!pg!Pqfsbujoh!Sfwfovft!boe!Fyqfotf*-!xijdi! <br />bddpnqboz!uif!gjobodjbm!tubufnfout!cvu!bsf!opu!STJ/!Xjui!sftqfdu!up!uijt!tvqqmfnfoubsz!jogpsnbujpo-!xf!nbef!dfsubjo! <br />jorvjsjft!pg!nbobhfnfou!boe!fwbmvbufe!uif!gpsn-!dpoufou-!boe!nfuipet!pg!qsfqbsjoh!uif!jogpsnbujpo!up!efufsnjof!uibu!uif! <br />jogpsnbujpo!dpnqmjft!xjui!bddpvoujoh!qsjodjqmft!hfofsbmmz!bddfqufe!jo!uif!Vojufe!Tubuft!pg!Bnfsjdb-!uif!nfuipe!pg! <br />qsfqbsjoh!ju!ibt!opu!dibohfe!gspn!uif!qsjps!qfsjpe-!boe!uif!jogpsnbujpo!jt!bqqspqsjbuf!boe!dpnqmfuf!jo!sfmbujpo!up!pvs!bveju! <br />pg!uif!gjobodjbm!tubufnfout/!Xf!dpnqbsfe!boe!sfdpodjmfe!uif!tvqqmfnfoubsz!jogpsnbujpo!up!uif!voefsmzjoh!bddpvoujoh! <br />sfdpset!vtfe!up!qsfqbsf!uif!gjobodjbm!tubufnfout!ps!up!uif!gjobodjbm!tubufnfout!uifntfmwft/! <br />Xf!xfsf!opu!fohbhfe!up!sfqpsu!po!uif!jouspevdupsz!tfdujpops!tubujtujdbm!tfdujpot-!xijdi!bddpnqboz!uif!gjobodjbm! <br />tubufnfout!cvubsf!opu!STJ/!Xf!eje!opu!bveju!ps!qfsgpsn!puifs!qspdfevsft!po!uijt!puifs!jogpsnbujpo!boe!xf!ep!opu!fyqsftt! <br />bo!pqjojpo!ps!qspwjef!boz!bttvsbodf!po!uifn/ <br />4 <br />148 <br />