* A copy of the report and letter of comment
from the firm's most recent peer review, and the results of the most recent PCAOB inspection, if any.
The Hamilton-based company, which provides work-ready labor crews for infrastructure projects across Canada, submitted a letter of comment
to the NEB in support of the project because Line 9B could help get more Ontarians working in Canada's energy sector here in the province.
The IMA[R] Small Business Financial and Regulatory Affairs Committee (SBFRC) and IMA's other technical committees will continue to monitor these projects and determine whether to submit a letter of comment
. The advocacy efforts of these IMA committees, including previous comment letters, can be viewed at www.imanet.org/about_ima/advocacy_activity.aspx.
In its letter of comment
, The Ohio Society's A&A Committee said, "The proposed draft seeks to expand disclosures not meaningful to financial statement users with detail and estimate information for contingencies not likely to significantly impact organizations.
A "pass" report replaces the old unmodified reports--both those with and without a letter of comment
. The letter of comments
has been eliminated.
Council had voted at its May 2004 meeting to support the idea of granting a broader range of stakeholders greater access to certain peer review information, such as the peer review report, the acceptance letter, and any letter of comment
and applicable firm response.
The American Institute of CPAs made his letter an addendum to its letter of comment
, and thus it is a part of the public record.
On initial quality reviews for periods after SAS 55 became effective, a frequent letter of comment
finding was the lack of documentation of the firm's understanding of the internal control structure when control risk was assessed at maximum, but the reviewer was satisfied a sufficient understanding had been obtained to properly plan the audit.
The three levels of grading are pass, pass with letter of comments
* Hearing panels deemed these firms failed to submit the report, letter of comments
and letter of response: Bliss & Honey of Jamestown, N.Y.; Perry, Hay & Chu, LLP of Woodland Hills, Calif.