5.

When reporting to the audit committee on conditions relating to an entitys internal control observed during an audit of a non-issuers financial statements, the auditor should include a

	A.	Description of tests performed to search for significant deficiencies and material weaknesses.
	B.	Restriction on the use of the report.
	C.	Recommendation to remediate the significant deficiencies and material weaknesses identified.
	D.	Statement of positive assurance on internal control.