Good, Better, & Best, CPAs, has audited the financial statements of A Very Fine Co and, in the process identified several significant deficiencies in internal control. There are a couple of issues that may be difficult to explain and they are wondering by what date they are required to provide the written communication regarding internal control related matters. 1. Which title of Professional Standards addresses this issue & will be helpful in understanding when the written communication is required? 2. What is the exact section and paragraph?