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REV: 04-09-25 MI <br />(e.g., general ledger accounts). The Firm will provide the accounting personnel <br />with a separate listing of required schedules and deadlines. <br />3. Weaknesses in the internal control structure. <br />4. Significant new issues or unforeseen circumstances as follows: <br />a. New accounting issues that require an unusual amount of time to resolve. <br />b. Changes or transactions that occur prior to the issuance of our report. <br />c. Changes in the XYZ’s accounting personnel, their responsibilities, or their <br />availability. <br />d. Changes in auditing requirements set by regulators. <br />5. Significant delays in the accounting personnel’s assistance in the engagement or <br />delays by them in reconciling variances as requested by the Firm. All invoices, <br />contracts and other documents which we will identify for the XYZ are not located <br />by the accounting personnel or made ready for our easy access. <br />6. A significant level of proposed audit adjustments are identified during our audit. <br />7. Changes in audit scope caused by events that are beyond our control. <br />8. Untimely payment of our invoices as they are rendered. <br />ATTY/AGR.2025.070/Pun Group (Audit Services) (Page 34 of 34) <br />Signature: <br />Email: <br />Signature: <br />Email: <br />Coley Delaney (Apr 16, 2025 13:30 PDT) <br />Coley Delaney <br />coley.delaney@pungroup.com <br />Andrew Roth (Apr 16, 2025 13:41 PDT) <br />Andrew Roth <br />andrew.roth@pungroup.com