Independent Auditor's Report

To the Owner [Company Name]

Opinion

We have audited [the list of financial statements audited] of [Company Name] as of [Period-end Date] and the related notes (the financial statements).

In our opinion, the accompanying financial statements present fairly, in all material respects, the financial position of [Company Name] as of [Period-end Date], in accordance with accounting principles generally accepted in the United States of America.

Basis for Opinion We conducted our audit in accordance with auditing standards generally accepted in the United States of America (GAAS). Our responsibilities under those standards are further described in the Auditor's Responsibilities for the audit of the financial statements section of our report. We are required to be independent of [Company Name] and to meet our other ethical responsibilities in accordance with the relevant ethical requirements relating to our audit. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our audit opinion.

Key Audit Matters

[Describe key audit matters when engaged].

Emphasis of Matter

financial statements are prepared in accordance with a special purpose framework, refers to the note to the financial statements that describes that framework, and states that the special purpose framework is a basis of accounting other than generally accepted accounting principles.

Other Matters

{ The financial statements as of [period-end date] and for the period then ended were audited by [the name of a predecessor auditor], who expressed an opinion in the independent auditor’s report dated [predecessor auditor’s report date]. This report was {not reissued nor was it modified with respect to any matter}/{modified with respect to [the reason the opinion was modified]}. {The report also included {an emphasis-of-matter paragraph [nature of the matter disclosed]}, {other-matter paragraph [nature of the matter disclosed]}, {and a going concern section [nature of the matter disclosed]}} }.

{ The accompanying balance sheet of [Company Name] as of [Period-end Date], and the related statements of income and cash flows for the year then ended were not audited, reviewed, or compiled by us, and, accordingly, we do not express an opinion or any other form of assurance on them }

Responsibilities of Management for the Financial Statements Management is responsible for the preparation and fair presentation of the balance sheet in accordance with accounting principles generally accepted in the United States of America, and for the design, implementation, and maintenance of internal control relevant to the preparation and fair presentation of the balance sheet that is free from material misstatement, whether due to fraud or error.