Sorrell, CPA, is auditing the financial statements of Van Dyke as of December 31, 2020. Sorrell's substantive procedures and other tests indicated that Van Dyke's financial statements were prepared in accordance with generally accepted accounting principles and, accordingly, Sorrell's report (dated February 7, 2021) expressed an unqualified opinion on those financial statements. Because Van Dyke's securities are registered with the Securities and Exchange Commission, Van Dyke is subject to the reporting requirements of AS 2201. During its assessment of internal control over financial reporting, Van Dyke's management identified material weaknesses related to (1) the method of accounting for sales commissions and (2) separation of duties related to purchase transactions. Sorrell was able to gather sufficient evidence and did not encounter limitations with respect to the evaluation of Van Dyke's internal control over financial reporting. Sorrell prepared the following draft report on Van Dyke's internal control over financial reporting. Identify the deficiencies in the audit report drafted by Sorrell. Group the deficiencies by paragraph and in the order in which they appear. Do not rewrite the report. Cite the relevant sections from the professional standards. Report of Independent Registered Public Accounting Firm To the Board of Directors and Shareholders of Van Dyke: Opinion on Internal Control Over Financial Reporting We have audited the accompanying Management's Report on Internal Control over Financial Reporting, that Van Dyke has not maintained effective internal control over financial reporting as of December 31, 2020, based on criteria established in Internal Control-Integrated Framework issued by the Committee of Sponsoring Organizations of the Treadway Commission (COSO criteria). In our opinion, because of the effect of the material weaknesses described in the Material Weakness Section of our report on the achievement of the objectives of the control criteria, Van Dyke has not maintained, in all material respects, effective internal control over financial reporting as of December 31, 2020, based on the COSO criteria. We have also audited, in accordance with the standards of the Public Company Accounting Oversight Board (United States). Van Dyke's 2020 consolidated financial statements.