Question

CPA firms are required to communicate with managers and board of directors of clients regarding the following aspects,

1. The CPA and their clients responsibility;
2. The CPA planned audit timing and audit scope;
3. The critical audit matters the CPA firm identified during the audit, for which they believe these matters should be communicated with the board of directors.
4. The CPA firm independence.

Please select one public firm and refer to its latest annual report or other information, prepare a letter for CPA firm titled as The Communication Letter with the board of directors, wherein the contents above are included.