Engagements Types Opinion/Assurance

Audit GAAS U/QO/AO/DO

Audit PCAOB U/QO/AO/DO
Audit - SPF OCBOA Cash Basis U/QO/AO/DO
Audit - SPF OCBOA Tax Basis U/QO/AO/DO
Audit - SPF OCBOA Regulatory Basis U/QO/AO/DO
Audit - SPF OCBOA Regulatory Basis (General Use) U/QO/AO/DO
Audit - SPF OCBOA Contractual Basis U/QO/AO/DO
Audit - SPF OCBOA Single F/S U/QO/AO/DO
Audit - SPF OCBOA Specific element, Account, Item U/QO/AO/DO

Summary of F/S GAAS U/AO NO QO DO

Summary of F/S PCAOB U/AO NO QO DO

Compilation F/S SSARS No Assurance

Compilations F/F SSAES No Assurance
Examination F/F SSAES Positive
Compilation F/P SSAES No Assurance
Examinaiton F/P SSAES Positive

Review F/S SSARS Negative

Review F/S SAS Negative
Review F/S PCAOB Negative

Letters to Underwriters PCAOB? Positive/Negative

Examination - Subject MatteSSAES Positive

Review - Subject Matter Negative

Examination - Pro Forma SSAES Positive

Review - Pro Forma SSAES Negative

Agreed Upon Procedure SSAES No Assurance

Examination - MDA SSAES Positive

Review - MDA SSAES Negative

Examination - Compliance SSAES Positive

Examinaiton - I/C SSAES Positive

SPF = Special Purpose Framework

F/S = Financial Statements
F/F = Financial Forecast
F/P = Financial Projection
MDA = Management, Discussion, and Analysis
Restrcited
No
No
No
No
Yes
No
Yes
Yes
Yes

No
No

No
No
No
Yes
Yes

No
No
No

Yes

Yes?
Yes?

No?
No?

Yes

No?
No?

Yes

No