\begin{tabular}{|l|l|l|} \hline & \multicolumn{1}{|c|}{ Deficiencies } \\ \hline 1. & The report is improperly titled. \\ \hline 2. & All the basic financial statements are not properly identified in the introductory paragraph \\ \hline 3. & There is no reference to the American Institute of Certified Public Accountants in the \\ \hline introductory paragraph. \end{tabular} \begin{tabular}{|l|l|l|} \hline & \multicolumn{1}{|c|}{ Deficiencies } \\ \hline 1. & The report is improperly titled. \\ \hline 2. & All the basic financial statements are not properly identified in the introductory paragraph \\ \hline 3. & There is no reference to the American Institute of Certified Public Accountants in the \\ \hline introductory paragraph. \end{tabular}