Where are the GAAP issues within the attached Notes and Financial Statements?

Client Acceptance and Planning Using the client's notes to the financial statements, determine what issues relating to GAAP to which the predecessor auditor may be referring. ABC, Inc. NOTES TO CONSOLIDATED FINANCIAL STATEMENTS NOTE 1 Description of Business ABC, Inc. (the \"Company\" or \"ABC \") is a leading provider of ondemand software solutions and services for the residential mortgage industry in the United States . Its mortgage management solutions help streamline and automate the process of originating and funding new mortgage loans, thereby increasing efficiency, improving loan quality, facilitating regulatory compliance and reducing documentation errors while providing one system of record for loans. NOTE 2 Basis of Presentation and Significant Accounting Policies Principles of Consolidation The consolidated financial statements include the accounts of ABC and its whollyowned subsidiaries. All intercompany balances and transactions have been eliminated. Certain reclassifications have been made to prior period amounts to conform to current period presentation. Such reclassifications have no effect on revenues, income from operations or net income as previously reported. The Nebraska facility accounts for 10% of consolidated net revenues and 15% of consolidated net assets. Negotiations are in progress to sell the facility. Since the intent of the Board is to diverse itself of the segment management does not considered it a reportable segment. Use of Estimates The preparation of consolidated financial statements in conformity with U.S. GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. Management evaluates estimates on a regular basis including those relating to revenue recognition, the allowance for doubtful accounts, goodwill, other intangible assets, the valuation of deferred income taxes, stockbased compensation and unrecognized tax benefits, among others. Actual results could differ from those estimates and such differences may have a material impact on the Company's consolidated financial statements and footnotes. Cash and Cash Equivalents All highly liquid investments with original maturities of 6 months or less are considered to be cash equivalents. Cash and cash equivalents are recorded at cost, which approximates fair value. Fair Value of Financial Instruments The fair values of the Company's cash and cash equivalents, accounts receivable, notes receivable and accounts payable approximate their carrying values due to the short maturities of the instruments. The fair value of the Company's capital lease obligations approximates the carrying value due to the shortterm maturities of the leases. All of the Company's investments that have maturities of greater than 90 days are classified as availableforsale and are carried at fair value. The Company invests excess cash primarily in investmentgrade interestbearing securities such as money market accounts, certificates of deposit, commercial paper, corporate bonds, municipal and government agency obligations and guaranteed obligations of the U.S. government, all of which are subject to minimal credit and market risks. Fair value is determined based on quoted market rates when observable or utilizing data points that are observable, such as quoted prices, interest rates and yield curves. The cost of availableforsale marketable securities sold is based on the specific identification method. Unrealized gains and losses, net of tax, are reported in income, net of tax. Interest and dividends are included in other income (expense), net when they are earned. Allowance for Doubtful Accounts The Company analyzes individual trade accounts receivable by considering historical bad debts, customer creditworthiness, current economic trends, changes in customer payment terms and collection trends when evaluating the adequacy of the allowance for doubtful accounts. Allowances for doubtful accounts are recognized in the period in which the associated receivable balance is not considered recoverable. Any change in the assumptions used in analyzing accounts receivable may result in changes to the allowance for doubtful accounts and is recognized in the period in which the change occurs. The Company writes off a receivable when all rights, remedies and recourses against the account and its principals are exhausted and records a benefit when previously reserved accounts are collected. Concentration of Credit Risk The financial instruments that potentially expose the Company to concentrations of credit risk consist primarily of cash and cash equivalents, investments and accounts receivable. The Company's cash and cash equivalents are deposited with major financial institutions in the United States. At times, such deposits may be in excess of insured limits. Management believes that the Company's investments in cash equivalents and availableforsale investments are financially sound and have minimal credit risk. The Company's accounts receivable are derived from revenue earned from customers located in the United States. The Company had no customers that represented 10% or more of revenues for the years ended December 31, 2013, 2012 and 2011. No customer represented more than 10% of accounts receivable as of December 31, 2013 and 2012. Software and Website Development Costs The Company capitalizes internal and external costs incurred to develop internaluse software and website applications. Capitalized internal costs include salaries, benefits and stockbased compensation charges for employees that are directly involved in developing the software or website application, and depreciation of assets used in the development process. Capitalized external costs include thirdparty consultants involved in the development process, as well as other direct costs incurred as part of the development process. Capitalization of costs begins when the preliminary project stage is completed, and management authorizes and commits to funding a project and it is probable that the project will be completed and the software or website application will be used to perform the function intended. Internal and external costs incurred as part of the preliminary project stage are expensed as incurred. Capitalization ceases at the point at which the project is substantially complete and ready for its intended use, after all substantial testing is completed. Internal and external training costs and maintenance costs during the postimplementation operation stage are expensed as incurred. Internaluse software is amortized on a straightline basis over its estimated useful life, generally three years. Management evaluates the useful lives of these assets on an annual basis and tests for impairment whenever events or changes in circumstances occur that could impact the recoverability of these assets. The capitalized costs are included in \"Property and equipment, net\" in the accompanying consolidated balance sheets. For the years ended December 31, 2013 and 2012, the Company capitalized software and website application development costs of $5.0 million and $0.5 million, respectively. There were no such costs capitalized in the year ended December 31, 2011. There was $69,000 in amortization of capitalized internaluse software and website development costs recorded during the year ended December 31, 2013 and no such amortization recorded during the years ended December 31, 2012 and 2011. Property and Equipment Property and equipment are stated at cost less accumulated depreciation and are depreciated on a straightline basis over their estimated useful lives, which is generally three years. Equipment with a book value of $2,000,000 is no longer being used in current operations. It is being carried on the books with no further depreciation taken Assume the two scenarios: Goodwill The Company records goodwill in a business combination when the consideration paid exceeds the fair value of the net assets acquired. Goodwill is not amortized, impairment testing is deemed not to be necessary since the company uses the fair value method recording goodwill. The Company evaluates its finitelived intangible assets for impairment whenever events or changes in circumstances indicate that the carrying amount of such assets may not be recoverable. Recoverability of assets to be held and used is measured by a comparison of the carrying amount of an asset group to future undiscounted net cash flows expected to be generated by the asset group. If such assets are considered to be impaired, the impairment loss to be recognized is measured by the amount by which the carrying amount of the assets exceeds the fair value of the assets. Assets to be disposed of are reported at the lower of the carrying amount and fair value less costs to sell. There have been no such impairments of finitelived intangible assets for the years ended December 31, 2013, 2012 and 2011. Impairment of LongLived Assets The Company evaluates its longlived assets for indications of possible impairment whenever events or changes in circumstances indicate that the carrying amount of an asset may not be recoverable. There has been no such impairment of longlived assets for the years ended December 31, 2013, 2012 and 2011. Revenue Recognition The Company generates revenue primarily from ondemand and onpremise fees for software and related services. Ondemand revenues are revenues generated from companyhosted software subscriptions that customers access through the Internet as well as revenues from a small number of customers that have opted to selfhost a portion of the software but pay fees based on a per closed loan, or success, basis subject to monthly base fees, which the Company refers to as SuccessBased Pricing. Ondemand revenues are also comprised of software services sold transactionally and ABC Network transaction fees. Onpremise revenues are revenues generated from maintenance services, sales of customerhosted software licenses (except for customerhosted SuccessBased Pricing revenues, which are included in ondemand revenues described above), and professional services, which include consulting, implementation and training services. Sales taxes assessed by governmental authorities are excluded from revenue. The Company commences revenue recognition when all of the following conditions are satisfied: Therepersuasiveevidenceanarrangement hasorprovidedthecustomer thefeesreasonablyassured; amountoffeesbepaidthecustomerfixedordeterminable. OnDemand Revenues Subscription Services and UsageBased Fee Arrangements. Subscription services and usagebased fee arrangements generally include a combination of the Company's products delivered as softwareasa service (\"SaaS\") and support services. These arrangements are non cancelable and do not contain refundtype provisions. These revenues generally include the following: SaaS Awesome Revenues. The Company offers webbased, ondemand access to Awesome for a monthly recurring fee. The Company provides the right to access its loan origination software and handles the responsibility of managing the servers, providing security, backing up the data and applying updates; however, except where customers selfhost a portion of the software in a Success Based Pricing structure, customers under SaaS arrangements may not take possession of the software at any time during the term of the agreement. Subscription revenues are recognized ratably over the contract terms beginning on the commencement date of each contract, which is the date the Company's service is made available to customers. Contracts generally range from one year to five years. Alternatively, customers can elect to pay on a per closed loan, or success, basis. Success basis contracts generally have a term of one to five years and are subject to monthly base fees, which enable customers to close loans up to a contractually agreedto minimum number of transactions, and additional closed loan fees, which are assessed for loans closed in excess of the minimum. Revenue is earned from both base fees and additional closed loan fees as the result of the customer's usage of Awesome. Monthly base fees are recognized over the respective monthly service period as the software is utilized. Additional closed loans fees are recognized when the loans are reported as closed. Services Revenues. The Company provides mortgagerelated and other business services, including automated documentation preparation and compliance reports. Services revenues are recognized after the services are rendered. Transaction Revenues. The Company has entered into agreements with various lenders, service providers and certain government agencies participating in the mortgage origination process that provide them access to, and ability to interoperate with, mortgage originators on the ABC Network. Under these agreements, the Company earns transaction fees when transactions are processed through the ABC Network. Transaction revenues are recognized when there is evidence that the qualifying transactions have occurred on the ABC Network and collection of the resulting receivable is reasonably assured. OnPremise Revenues With the exception of revenue from customers that selfhost a portion of the software in a SuccessBased Pricing structure ( which is recognized as described above ), revenue from the sale of software licenses is recognized in the month in which the required revenue recognition criteria are met, generally in the month in which the software is delivered. Revenue from the sale of maintenance services and professional services is recognized over the period in which the services are provided. Deferred Revenue Deferred revenue represents billings or payments received in advance of revenue recognition and is recognized as the revenue recognition criteria are met. Balances consist primarily of maintenance and professional services not yet provided as of the balance sheet date. Deferred revenue that will be recognized during the succeeding 12 month period is recorded as current deferred revenue, and the remaining portion is recorded as other longterm liabilities. Warranties and Indemnification The Company provides a warranty for its software products and services to its customers and accounts for its warranties as a contingent liability. The Company's software is generally warranted to perform substantially as described in the associated product documentation. The Company's services are generally warranted to be performed consistent with industry standards. If there is a failure of such warranties, the Company generally is obligated to repair or replace the product or service or correct it to conform to the warranty provision. If the Company is unable to do so, the customer is entitled to terminate the agreement with the Company. With respect to Awesome Compliance Service, the Company provides a limited warranty, which limits its liability to the reimbursement for losses incurred by a customer due to fines, penalties or judgments imposed or levied upon a customer as a result of a violation of a specific law, rule or regulation resulting from an error in the provision of the Company's Awesome Compliance Service. The Company's maximum exposure is limited under its services agreements to the greater of the total service fees paid by a customer for such services during the specified period preceding the relevant claim, typically six to 12 months, or a specified dollar amount ranging from $50,000 to $5.0 million. The Company has not historically incurred any significant claims and maintains a total of $10.0 million in professional liability insurance coverage. The Company has not provided for a warranty accrual as of December 31, 2013 or 2012. To date, the Company's product warranty expense has not been significant. The Company generally agrees to indemnify its customers against legal claims that the Company's software products infringe certain third party intellectual property rights and accounts for its indemnification obligations as a contingent liability. In the event of such a claim, the Company is obligated to defend its customer against the claim and to either settle the claim at the Company's expense or pay damages that the customer is legally required to pay to the thirdparty claimant. In addition, in the event of an infringement, the Company agrees to modify or replace the infringing product, or, if those options are not reasonably possible, to refund the cost of the software, as prorated over a period of years. To date, the Company has not been required to make any payment resulting from infringement claims asserted against its customers. The Company has not recorded a liability for infringement costs as of December 31, 2013 or 2012. The Company has obligations under certain circumstances to indemnify each member of the Company's board of directors against judgments, fines, settlements and expenses related to claims against such directors and otherwise to the fullest extent permitted under Delaware law and the Company's bylaws and certificate of incorporation. Cost of Revenues The Company's cost of revenues consists primarily of salaries, benefits and related costs (including stockbased compensation), allocated facilities costs, customer support, data centers, expenses for document preparation, income verification and compliance services, depreciation on computer equipment used in supporting the ABC Network , the Company's SaaS Awesome and Awesome offerings, amortization of acquired intangible assets directly involved in revenue producing activities and professional services associated with implementation of software. Research and Development Costs Research and development costs are capitalized as part of the related asset. Advertising Expenses The Company expenses advertising costs as incurred. Advertising expenses for the years ended December 31, 2013, 2012 and 2011 were $0.4 million. $0.3 million, and $0.3 million, respectively. Comprehensive Income Comprehensive income consists of net income and other comprehensive gain (loss). Other comprehensive gain (loss) includes certain changes in equity that are excluded from net income, specifically unrealized gains and losses on availableforsale investments. There were no reclassifications out of accumulated other comprehensive income (\" AOCI \") that affected net income during the years ended December 31, 2013 and 2012 . NOTE 3 Net Income Per Share of Common Stock Net income per share of common stock is calculated by dividing net income by the weighted average shares of common stock outstanding during the period. Diluted net income per share of common stock is calculated by dividing net income by the weighted average shares of common stock outstanding and potential shares of common stock during the period. Potential shares of common stock include dilutive shares attributable to the assumed exercise of stock options, warrants and employee stock purchase plan shares using the treasury stock method, and RSUs , if dilutive. NOTE 4 Financial Instruments and Fair Value Measurements Fair value is defined as the price that would be received from selling an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date. Fair value measurements are classified and disclosed in one of the following three categories: Level 1 Valuations based on quoted prices in active markets for identical assets or liabilities. Level 2 Valuations based on other than quoted prices in active markets for identical assets and liabilities, quoted prices for identical or similar assets or liabilities in inactive markets, or other inputs that are observable or can be corroborated by observable market data for substantially the full term of the assets or liabilities. Level 3 Valuations based on inputs that are generally unobservable and typically reflect management's estimates of assumptions that market participants would use in pricing the assets or liabilities. Financial instruments include cash, cash equivalents and investments including investment grade interestbearing securities such as money market accounts, certificates of deposit, commercial paper, corporate bonds, municipal and government agency obligations and guaranteed obligations of the U.S. government. The Company classifies its money market funds that are specifically backed by debt securities and U.S. government obligations as Level 1 instruments due to the use of observable market prices for identical securities that are traded in active markets. When we use observable market prices for identical securities that are traded in less active markets, we classify our marketable financial instruments as Level 2. When observable market prices for identical securities are not available, we price our marketable financial instruments using nonbinding market consensus prices that are corroborated with observable market data; quoted market prices for similar instruments; or pricing models with all significant inputs derived from or corroborated with observable market data. Nonbinding market consensus prices are based on the proprietary valuation models of pricing providers. These valuation models incorporate a number of inputs, including nonbinding and binding broker quotes; observable market prices for identical or similar securities; and the internal assumptions of pricing providers or brokers that use observable market inputs and, to a lesser degree, unobservable market inputs. We corroborate nonbinding market consensus prices with observable market data as such data exists. As of December 31, 2013 and December 31, 2012, the Company did not have any assets or liabilities that were valued using Level 3 inputs. For the years ended December 31, 2013, 2012 and 2011, there were no transfers of financial instruments between Level 1, Level 2 or Level 3 classifications. For the years ended December 31, 2013, 2012 and 2011, the Company recognized interest income from financial instruments of $2.1 million, $0.2 million and $0.1 million, respectively. Gross realized gains and gross realized losses from the sale of investments were not significant during the years ended December 31, 2013, 2012 and 2011. Actual maturities may differ from the contractual maturities because borrowers may have the right to call or prepay certain obligations. The cost of property and equipment at December 31, 2013 included a total of $1.0 million of computer equipment and $0.5 million of software under capital leases. Accumulated amortization relating to computer equipment and software under capital leases totaled $0.6 million at December 31, 2013. There were no assets under capital leases as of December 31, 2012. Depreciation expense for the years ended December 31, 2013, 2012 and 2011 was $4.8 million. $3.1 million and $2.0 million, respectively. Amortization of assets under capital leases, which is included in depreciation expense, was $0.6 million for the year ended December 31, 2013, and was not significant for the years ended December 31, 2012 and 2011. Note Receivable On September 30, 2009, the Company advanced $1 million to a related company in the form of a secured promissory note receivable, scheduled to mature on September 30, 2012. On September 18, 2012, the note was extended through September 30, 2013 pursuant to the terms of the note. The note receivable bore interest at 4% (market rate at the time of loan was 8%) per annum with interest only payments through the extension date, at which time the principal balance and any remaining accrued interest was due and payable. The Company recorded interest income of $78,000, $100,000, and $100,000 for the years ended December 31, 2013, 2012, and 2011, respectively. The company repaid the note in full in October 2013. A member of the Board of Directors, in exchange for a $2,000,000 cash loan, issued an interest free note receivable due in 2043. Goodwill There was no change to goodwill in the years ended December 31, 2012 and 2013. NOTE 8 Commitments and Contingencies Leases As of December 31, 2013, the Company leased six facilities under operating lease arrangements. The lease expiration dates range from May 2014 to December 2018 and transfer ownership to ABC at the end of the lease.. Certain leases contain bargain purchase agreements and escalation clauses calling for increased rents. The Company recognizes rent expense on a straightline basis over the lease period and has recorded deferred rent for the difference between rent payments and rent expense recognized. An additional facility is leased on a monthtomonth basis. Rent expense was $1.6 million, $1.2 million, and $1 million for the years ended December 31, 2013, 2012 and 2011, respectively. Purchase Commitments Commitments for the purchase of services and licenses of thirdparty software totaled $3.2 million at December 31, 2013 and are to be paid as follows: $1.3 million in 2014, $1.8 million in 2015 and $0.1 million in 2016. Legal Proceedings On March 25, 2011, Industry Access Incorporated (\"Industry Access\") filed a patent infringement lawsuit against us and another defendant in the U.S. District Court for the Central District of California. The complaint alleges, among other things, that certain aspects of our Awesome loan management software system and related operations infringe a single patent, and seeks declaratory relief and unspecified damages from the defendants, including enhanced damages for willful infringement and reasonable attorneys' fees. On June 24, 2011, the Court issued an order requiring plaintiff to serve the complaint on all defendants within three days of the order. On June 28, 2011, plaintiff served us with the complaint and we filed its answer on August 5, 2011 denying all material allegations of the complaint. On November 18, 2011 the other defendant filed with the United States Patent and Trademark Office (the \"PTO\") a request for ex parte reexamination of Industry Access' US Patent No 7,769,681, which the PTO granted on February 14, 2012. On December 15, 2011, we filed a motion to stay the litigation pending the reexamination, which the Court granted on February 28, 2012. On October 9, 2012, the PTO issued the reexamination certificate. The Court granted a motion to dismiss the other defendant from this action on April 7, 2013 and lifted the stay on April 11, 2013. The parties are in the claims construction phase of the litigation with a claim construction hearing that was scheduled for December 2, 2013. Discovery is ongoing and the trial has been rescheduled for December 2014 as further discussed below. On March 19, 2013, Industry Access filed a second patent infringement lawsuit against us in the U.S. District Court for the Central District of California. The complaint alleges, among other things, that our Awesome loan management software system, including the Awesome software, the ABC Network, Awesome Originator, Awesome Compliance Service, Awesome Wise, Awesome Electronic Document Management, Awesome Docs Solution and Awesome Product and Pricing Service, infringes U.S. Patent Nos. 8,117,120 and 8,145,563, which are continuations of U.S. Patent No. 7,769,681, asserted in the lawsuit described above. Plaintiff is seeking unspecified damages. On June 12, 2013, we filed a motion to dismiss or, in the alternative, to transfer this case to the Northern District of California, which the Court denied on September 18, 2013. Trial is set for December 2014. On September 12, 2013, we filed a motion to relate and consolidate the two Industry Access lawsuits so that all of Industry Access' related patent infringement claims would be heard before the same judge on the same schedule. Industry Access responded to this motion on October 11, 2013. The Court granted our motion to consolidate on October 31, 2013. The Court has scheduled the claim construction hearing for June 2, 2014. Trial is set for December 2014. We believe that we have substantial and meritorious defenses in the newly consolidated case and, if similar claims are pursued, we intend to defend these and similar claims vigorously. We are also subject to various other legal proceedings and claims arising in the ordinary course of business. With respect to these matters and the litigations described above, we cannot predict the ultimate outcome of these legal proceedings and the amounts and ranges of potential damages associated with such proceedings cannot be estimated or assessed. An unfavorable outcome of these or the litigation could materially adversely affect our business, financial condition and results of operations. NOTE 9 Stockholders' Equity On July 3, 2012 , the Company sold 3,465,245 shares of its common stock and certain directors and executive officers of the Company (the \" Selling Stockholders \") sold an aggregate of 101,638 shares in an underwritten public offering pursuant to the Company's effective Registration Statement on Form S3 (Registration No. 333181980) at a public offering price of $17.00 per share. The Company received the net proceeds from the sale of the shares offered by the Company of approximately $55.5 million, after deducting underwriting discounts and commissions and offering expenses. The Company received no proceeds from the sale of shares offered by the Selling Stockholders. On April 20, 2011, the Company sold 5,000,000 newly issued shares of common stock, par value $0.0001 per share, at a price of $6.00 per share in its initial public offering, or IPO. The Company received net proceeds from the IPO of approximately $21.3 million after deducting underwriting discounts and commissions of $2.1 million and offering expenses of $6.6 million. In connection with the IPO, on April 14, 2011, the Company effected a 1for3 reverse stock split of all of its outstanding capital stock. Immediately prior to the consummation of the IPO on April 20, 2011, the Company effected the conversion of all of its 11,770,472 shares of outstanding redeemable convertible preferred stock into shares of common stock on a 1for1 basis. The postIPO amended and restated certificate of incorporation of the Company authorizes 140,000,000 shares of common stock, $0.0001 par value per share and 10,000,000 shares of undesignated preferred stock, $0.0001 par value per share. ITEM 9A. CONTROLS AND PROCEDURES Evaluation of Disclosure Controls and Procedures Our management, with the participation of our Chief Executive Officer and our Chief Financial Officer, evaluated the effectiveness of our disclosure controls and procedures as of December 31, 2013. The term \"disclosure controls and procedures,\" as defined in Rules 13a15(e) and 15d15(e) under the Exchange Act, means controls and other procedures of a company that are designed to ensure that information required to be disclosed by a company in the reports that it files or submits under the Exchange Act is recorded, processed, summarized and reported, within the time periods specified in the SEC's rules and forms. Disclosure controls and procedures include, without limitation, controls and procedures designed to ensure that information required to be disclosed by a company in the reports that it files or submits under the Exchange Act is accumulated and communicated to the company's management, including its principal executive and principal financial officers, as appropriate to allow timely decisions regarding required disclosure. Management recognizes that any controls and procedures, no matter how well designed and operated, can provide only reasonable assurance of achieving their objectives and management necessarily applies its judgment in evaluating the costbenefit relationship of possible controls and procedures. Based on the evaluation of our disclosure controls and procedures as of December 31, 2013, our Chief Executive Officer and Chief Financial Officer concluded that, as of such date, our disclosure controls and procedures were effective at the reasonable assurance level. Management Report on Internal Control Over Financial Reporting Our management is responsible for establishing and maintaining adequate internal control over financial reporting (as defined in Rules 13a15(f) and 15d15(f) under the Exchange Act) to provide reasonable assurance regarding the reliability of our financial reporting and the preparation of consolidated financial statements for external purposes in accordance with U.S. generally accepted accounting principles. Management assessed our internal control over financial reporting as of December 31, 2013, the end of our fiscal year. Management based its assessment on criteria established in Internal ControlIntegrated Framework (1992) issued by the Committee of Sponsoring Organizations of the Treadway Commission. Management's assessment included evaluation of elements such as the design and operating effectiveness of key financial reporting controls, process documentation, accounting policies, and our overall control environment. Based on our assessment, management has concluded that our internal control over financial reporting was effective as of the end of the fiscal year to provide reasonable assurance regarding the reliability of financial reporting and the preparation of consolidated financial statements for external reporting purposes in accordance with U.S. generally accepted accounting principles. We reviewed the results of management's assessment with the Audit Committee of our Board of Directors. Our independent registered public accounting firm, Grant Thornton LLP, independently assessed the effectiveness of the company's internal control over financial reporting, as stated in their attestation report, which is included in Part II, Item 8 of this Form 10K. Changes in Internal Control over Financial Reporting There was no change in our internal control over financial reporting identified in connection with the evaluation required by Rule 13a15 (d) and 15d15(d) of the Exchange Act that occurred during the period covered by this report that has materially affected, or is reasonably likely to materially affect, our internal control over financial reporting