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Harper, CPA, is auditing the financial statements of Lampworks Co., a nonissuer, and has identified deficiencies in Lampwork's internal control that are less severe than material weaknesses, but important enough to merit attention by those charged with governance (i.e., significant deficiencies). Click in each associated cell and select the appropriate option from the list provided.

	A	B
1	Harper communicates significant deficiencies to Lampworks in writing.
2	Harper is required to communicate significant deficiencies to Lampworks' management.
3	Harper should communicate to Lampworks previously existing significant deficiencies that occurred in the current year under audit.
4	Harper is obligated to search for significant deficiencies.
5	Harper is required to communicate significant deficiencies to those charged with governance.
6	Harper communicates significant deficiencies to Lampworks before the audit is complete.
7	Harper's report on significant deficiencies should be made available to stockholders.
8	Harper should report to Lampworks the absence of significant deficiencies.
9	Harper communicates significant deficiencies to Lampworks by the report release date.
10	Harper's report on internal control matters noted during the audit should indicate that the purpose of the audit was to provide assurance on internal controls.
11	Harper differentiates between significant deficiencies and material weaknesses in the report to Lampworks.
12	Harper's report on internal control matters noted during the audit should include the definition of material weakness.
13	Harper's report on internal control matters noted during the audit is a restricted use report.