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AS , Departures from Unqualified Opinions and Other Reporting Circumstances , describes reporting requirements related to departures from unqualified opinions and other reporting circumstances. Note: Communication of critical audit matters is not required for audits of 1 brokers 9 and dealers 10 reporting under Exchange Act Rule 17a-5; 2 investment companies registered under the Investment Company Act of "Investment Company Act" , 11 other than companies that have elected to be regulated as business development companies; 12 3 employee stock purchase, savings, and similar plans; 13 and 4 emerging growth companies. The auditor's report may include additional addressees. Note: For purposes of this subparagraph, references to the auditor include other firms that the auditor's firm has acquired or that have merged with the auditor's firm. A critical audit matter is any matter arising from the audit of the financial statements that was communicated or required to be communicated to the audit committee and that: 1 relates to accounts or disclosures that are material to the financial statements and 2 involved especially challenging, subjective, or complex auditor judgment.
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Unknown number Please type in a number. Online Annex Compare to Last Year. Pursuant to Section 3 Sentence 1 Dating tips make her miss you Commercial Code HGBwe state that our audit has not http://mrkt.city/8/www-world-indian-sex.php to any reservations with respect to the propriety of the consolidated financial statements and the combined management report. We conducted our audit of the consolidated financial statements also in accordance with International Standards on Auditing ISA. In addition, pursuant to Article 10 2 lit.
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