Communications from the committee to the independent auditor: Communications from the independent auditor to the audit committee:

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Communications from the committee to the independent auditor: Communications from the independent auditor to the audit committee: 1.Appointment and retention approval of the independent auditor 2. Formal approval of audit and permissible nonaudit services 3. Formal approval of fees for both audit and nonaudit services with a keen focus on improving the quality of audit and nonaudit services 4. Any concerns or risks threatening management’s reputation and integrity, and etc. 5. Allegations of financial statement fraud 1. Seeking committee preapproval of all audit and nonaudit services in a timely manner 2. The critical accounting policies and practices used by management in the preparation of financial statements 3. All alternative treatments of financial information within GAAP 4. Any accounting disagreements between the independent auditor and the company’s management 5. Any material written communications between the independent auditor and the company’s management throughout the course of the audit 6. Significant deficiencies and material weaknesses of ICFR 7. The audit report on annual financial statements 8. The review report on quarterly financial statements 9. The audit report on management’s assessment of the effectiveness of ICFR 10. The audit report on the effectiveness of ICFR 11. Financial risks associated with financial reports

Management assessment on the effectiveness of ICFR Effectiveness of both design and operation of ICFR based on control criteria fair presentation of financial statements in conformity with GAAP