List all deviations from the public company standard report

Report of Independent Public Accounting Firm To the Management of Lenses Co. Opinion on the Financial Statements We have examined the accompanying balance sheets of Lenses Co. (the "Company") as of December 31, 20X7 and 20X6, the related statements of income, comprehensive income, stockholders' equity, and cash flows, for cach of the three years in the pcriod ended December 31, 20X7, and the related notes [and schedules] (collectively referred to as the "financial statements"). In our opinion, the financial statements present, in all material respects, the financial position of the Company as of December 31, 20X7 and 20X6, and the results of its operations and its cash flows for each of the three years in the period ended December 31, 20X7, in conformity with accounting principles generally accepted in the United States of America applied on a consistent basis. We also have reviewed, in accordance with standards of the Public Company Accounting Oversight Board (United States) ("PCAOB") the Company's internal control over financial reporting as of December 31, 20X7, based on Internal Control-Integrated Framework issued by the Committee of Sponsoring Organizations of the Treadway Commission (COSO) and our report dated February 12, 20X8, and our report expressed an unqualified opinion. Basis for Opinion These financial statements are the responsibility of the Company's management. Our responsibility is to express an opinion on the Company's financial statements based on our audits. Wc are a public accounting firm registered with the PCAOB and are required to be independent with respect to the Company in accordance with the U.S. federal securities laws and the applicable rules and regulations of the Securities and Exchange Commission and the PCAOB. We conducted our audits in accordance with gencrally accepted auditing standards. Those standards require that we plan and perform the audit to obtain positive assurance about whether the financial statements are free of all misstatement, whether due to error or fraud. Our audits included performing procedures to assess the risks of material misstatement of the financial statements, whether due to error or fraud, and performing procedures that respond to those risks. Such procedures included examining, on a test basis, evidence regarding the amounts and disclosures in the financial statements. Our audits also included evaluating the accounting principles used and significant estimates made by management, as well as evaluating the overall presentation of the financial statements. We believe that our audits provide a reasonable basis for our opinion. Critical Audit Matters The critical audit matters communicated below are matters arising from the current period audit of the financial statements that were communicated or required to be communicated to the audit committee and that (1) relate to misstatements that are material to the financial statements and (2) involved our especially challenging, subjective, or complex judgments. The communication of critical audit matters serves as a second form of assurance on the financial statements, does not alter in any form our opinion on the financial statements, taken as a whole, and we are not, by communicating the critical audit matters below, providing separate opinions on the critical audit matters or on the accounts or disclosures to which they relate. [You may assume critical audit matters are appropriately presented.] Williams & Co Certified Public Accountants Los Angeles, California February 12, 20x8