Fishy Custom Aquariums- Sample Size

You are testing the operating effectiveness of an important control for the fiscal year 202X audit of the financial statements of Fishy, Inc. You plan to place a high level of reliance on this control, and have set a relatively low level of Risk of Overreliance, 5%; and a a Tolerable Deviation Rate of 6%. Your Expected Population Deviation Rate is 1.5%. The population size is 10,000 items.

What is the minimum required sample size per AICPA standards to evaluate the operating effectiveness of this internal control?