7/30/2019 Attorney's Letter Decision

1/2

AttorneysLetterDecisiontoSendorNotSend

1. Inquireofmanagement aboutpotential litigation; also reviewminutes and legalexpenses and related correspondence. Document information here; obtain a

descriptionoflitigation,claims,andassessmentsthroughyearendtothedatethe

descriptionisprovided.

2. Ifactualorpotentiallitigation,claims,orassessmentswereidentified,document:a. Periodinwhichtheeventoccurredb. Probabilityofanunfavorableoutcomec. Potentiallossamount

3. Isthereariskofmaterialmisstatement?____Yes;sendanattorneysletter.

____No;youmayelecttonotsendanattorneysletter.

7/30/2019 Attorney's Letter Decision

2/2

4. Ifthereisariskofmaterialmisstatementandyoudecidetonotsendanattorneysletter,document:

a. Thejustificationfornotsendingtheletterb. Orhowtheintentoftherequirementwasmetbyothermeans

DisclaimerThisdocumenthasnotbeenpeerreviewed;userassumesallrisksrelatedtoitsuse.

CreatedbyCharlesB.Hall,CPA,CFE,MAcc

chall@mmmcpa.com