Note to file preparer public company including

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Guidelines>Operations>Independence for additional information. Note to file preparer: "Public company, including reporting issuer, engagements also require Public Company Risk Partner approval." In the prior year, the following services were provided: Types of Services Fees Assurance (audit or review) - year-end statements $ 35,000.00 Other Services: Other Assurance - $ - Taxation - $ - Succession Planning - $ - Advisory Services - $ - Agriculture Services $ - Interim $ 11,575.00 Total Other Services Fees $ 11,575.00 Total Assurance and Other Services Fees $ 46,575.00 Describe the nature of, and, if known, the anticipated fees from, any advisory or tax services expected to be provided to the client in the current year: Where advisory or tax services are expected to be provided, document that you have discussed the provision of other services with the GP and advisory/tax team members and have ensured that the engagement teams are independent: N/A Prohibitions Answering " Yes " to any of the prohibitions described below indicates probable impairment of independence, that C&W is not likely able to manage . If the circumstances cannot be resolved, C&W is NOT able to provide any assurance services to the client, and must decline or discontinue any assurance engagement. Refer to Lotus Notes database C&W Policies & Guidelines>Operations>Independence for a flowchart summary of circumstances and resolution. Consider discussing with the client whether a compilation engagement, which disclose the nature and extent of the circumstances in the Notice to Reader report, is appropriate for their needs. ALL CLIENTS Yes/No/ NA Does C&W, or any team member: 1. Have a direct financial interest (>0.1%) or material indirect interest in the client? No
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2. Have a loan guarantee to/from the client, where the client is not a lending institution? No 3. Have a close business relationship (i.e., board member, officer, etc.) with the client or its management? No 4. Purchase a significant amount of goods or services from the client? No 5. Have any immediate family members serving as directors, officers, or employees with direct significant influence over engagement matters, of the client? No 6. Perform management activities or make any management decisions (such as authorizing transactions for the client)? No 7. During the period covered by the engagement: Have any recent service with the client as an officer, director, or employee? No Provide legal services, material to the financial statements? No Provide any of the following services: Promote, deal in, or underwrite client debt, shares, or securities? No Make, or otherwise have, discretionary authority for client investment decisions? No Execute a transaction to buy/sell client investments? No Have custody of client assets, including taking temporary possession of a client's securities? No 8. Prepare/change journal entries or accounting records without client/management approval?
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