No 2 are there significant self review threats

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No 2. Are there significant self-review threats related to this client? For instance: Will the Firm be relying on any client information that was influenced by any C&W team member or close family member? No Is there any documentation (other than financial statements or tax returns) that has been prepared by members of C&W? N/A Has any team member or any close family member had influence over any information that will be relied upon to gain assurance for this engagement? No 3. Are there significant advocacy threats related to this client? For instance: Has any team member or any close family member promoted shares or other securities of the client? No Has any team member acted as an advocate on behalf of the client in litigation or in resolving disputes with third parties? 4. Are there significant familiarity threats related to this client? For instance: If the client is a public entity, has the lead engagement or peer review partner been in that role for more than the last 7 years? No Has any team member or any close family member had a close or long-term relationship with anyone on the client's management team? No Are there any business initiative that C&W has partnered with the client? No 5. Are there significant intimidation threats related to this client? For instance: Is there any actual or threatened litigation between C&W and this client? No Are there fee disputes with the client, or significant disagreements over application of an accounting principle that might lead to C&W being replaced? No Has the client had any input to the nature and extent of work that will be performed on this engagement? No 6. Document in the Independence Memo any other circumstances that would threaten any team member's independence or the appearance of independence. No I have investigated C&W 's independence and obtained a written evaluation from Assurance Services Professional Standards Group in answer to any unresolved independence issues. All threats, and any alleviating safeguards, of which I am aware, have been documented above and on the Independence Memo. Detailed File Reviewer Date Note: Checklist to be completed and signed off by the senior file preparer or manager. Ensure that the signer has appropriate BRISK certification for this sign-off. If unsure of signer’s BRISK level, review BRISK database in Lotus Notes or contact the Regional Assurance Partner. I have confirmed that the results of Assurance Services Professional Standards Group or other consultation resolving independence issues have been implemented. There is nothing in the Independence Checklist or Memo, or any other circumstances, of which I am aware, that leads me to believe that an independence threat precludes C&W from accepting or continuing this engagement.
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