UNDERSTANDING THE ENTITY AND ITS ENVIRONMENT: COMPLEX entities

ENTITY NAME:
DATE OF FINANCIAL STATEMENTS:

SECTION I: ENTITY INFORMATION

1. Describe the users of the financial statements:

Change in the above information from the previous year:

N/A Similar to Previous Year

Significant Change from Previous Year

If the change is a Significant Change from Previous Year, please describe the change here:

2. The following describes pertinent information about key stakeholders:

Name of Key Stakeholder	Title	Ownership Interest	Background

Change in the above information from the previous year:

N/A Similar to Previous Year

Significant Change from Previous Year

If the change is a Significant Change from Previous Year, please describe the change here:

3. The following describes pertinent information about the key personnel:

Name of Employee	Title	Years with Entity	Background

Change in the above information from the previous year:

N/A Similar to Previous Year

Significant Change from Previous Year