John , L I'M, has compiled the financial Statements Of MILKIng Lakes Lied. for many Years . His wife is the Vice president of marketing for the company BILL is not directly involved in Financial matters . Each year , John issues the standard " notice to reader" report required for compilations , which does not include disclosure of his lack of independence . mark's ) Anna, LIA, is a sole practitioner who shares office space with Sarah , CPA. In a Casual Conversation , Sarah admits that she has knowingly FIVEILY unmodified opinions on several fraudulently prepared financial statements . And therefore informs the provincial and national CPA associations . Prior to informing the associations , Anna notifies Sarah, that she will make a