The following statement regarding Communications with Those Charged with Governance and Management is NOT true: With respect to the audit of internal control over financial reporting, the auditor communicates in writing to management and the audit committee significant deficiencies. With respect to the audit of internal control over financial reporting, the auditor communicates in writing to management and the audit committee calculated materiality. With respect to the audit of internal control over financial reporting, the auditor communicates in writing to management and the audit committee calculated materiality. With respect to the audit of internal control over financial reporting, the auditor communicates in writing to management and the audit committee control deficiencies that are not significant deficiencies