Requirement 3 Michael Hart, one of the founders of your firm, is on the board of directors of the local chapter of the state societ;r of CPAs. He has asked Sarali I'vller to provide a continuing education speech for the chapter and encouraged her to solicit help from her staff. Sarah will he spealo'ng about auditors' reporting responsibilities for single audits of state and local governments, and she has asked you to prepare a two to four page handout for participants in the class. She has reminded you that this should be a \"take away\" and easy for the audience to read. Thus, it should not be written like an essay