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Clara a CPA, has been engaged by nonissuer Baxter Manufacturing Co. to perform a financial statement audit. During the audit, Clara identified a control deficiency

Clara a CPA, has been engaged by nonissuer Baxter Manufacturing Co. to perform a financial statement audit. During the audit, Clara identified a control deficiency that was a significant deficiency but not a material weakness. Management corrected the deficiency during the audit. How should the significant deficiency be communicated? 

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