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Likelihood of Management Fraud (check one): Low Likelihood of Management Fraud Reasonably Low Likelihood of Management Fraud Moderate Likelihood of Management Fraud Tolerable Misstatement (in

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Likelihood of Management Fraud (check one): Low Likelihood of Management Fraud Reasonably Low Likelihood of Management Fraud Moderate Likelihood of Management Fraud Tolerable Misstatement (in thousands): Planning Materiality: $ Tolerable Misstatement for Assets/Revenue Accounts Tolerable Misstatement for Liabilities/Other Income Statement Accounts Specific Accounts Deemed Material Due to Qualitative Factors: Account: Explanation: Account: Explanation: Account: Explanation: Account: Explanation

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