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QUALITY CONTROL PROCEDURES ������ K�����K� K�E��UE��� U���U���K�~x <br />Th�����er�����������p���a���p��\���em��\����a <br />�m and�sstrongev\denceofourcomm�menttotechn\ce| <br />firm can re�e�e.VVeare proud ofthisaccomplishment <br />excellence and quality service. The full report is provided on the following page. <br />In addition to an external peer review, we have implemented an intensive \nternal quality control system to <br />provide reasonable assurance that the firm and our personnel comply with professional standards and applicable <br />legal and regulatory requirements. Our quality control system includes the foliowing: <br />• A quality control document that dictates the quality control policies of our firm. In many cases, these <br />policies exceed the requirementS of standard setters and regulatory bodies. Firm leadership promotes <br />anddemonstrates onstratesacu\tuneofqua\\tythat\spen/asivethroughoutthefimonitor <br />adherence to our policies and procedures, and to foster quality and accuracy in our services, internal <br />inspections are performed annually. <br />• Quality control standards as prescribed by the AICPA. The engagement principal is involved in the <br />d professional <br />planning, fieldwork, and post -fieldwork review. In addition, an appropriately experienced <br />performs a risk-based s�condrev\evvofthe engagement prior toissuance ofthe repoMs' t <br />H\r\ngdeo\s\onsandp~~—'`ss\ona\deve\opmentprogramsdesignedsopersVnne|possessthecompeence, <br />oap <br />w abUities, and commitment toethical principles, \nd�udin�\ndependence,inte�r\�and objectivity, to <br />perform our services with due professional care. <br />• policies. <br />An annual internal inspection program to monitor compliance with CLA's quality controlpo ces. <br />Workpapers from a representative sample of engagements are reviewed and improvements to our <br />practices and processes are made, if necessary, based on the results of the internal inspection. \ <br />Strict adherence tothe A|CPA/srules ofprofessional conduc�vvhichsped�ca|�require mamca\nn@ the <br />e <br />• <br />confidentiality of client records and information. Privacy and trust are implicit in the accounting <br />profession, and CLA strives to act in a way that will honor the public trus. <br />• single audit reviewer,A requirementthat all single auditen�a�ements be reviewed by a designatedthereby conrm� confirming i in compliance with the standards set forth in OMB Uniform Guidance. <br />