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Anticipated Problems <br />Based on our understanding of current facts and circumstances, and our understanding of pending or <br />potential changes in generally accepted accounting principles and auditing standards, there are no <br />anticipated potential problems of which we are aware. However, if any unanticipated problems are <br />encountered during the engagement, we will be proactive in bringing any such matters to your attention <br />and finding a mutually acceptable solution. We also ask that you be honest and forthright in <br />communicating any problems you have with us or any particular person at the earliest possible date. We <br />care very deeply about our clients and their success, and so we will do whatever is reasonably necessary <br />to rectify any problems. <br />Technical Issue and Technical Disagreement Resolution <br />Rehmann has both informal and formal paths for resolving technical issues and disagreements that may <br />impact a client. The Client Service Principal, who leads each service team, is responsible for identifying <br />the appropriate experience needed to provide effective service. When a technical issue or disagreement <br />requires additional consultation, the principal has two courses of action. <br />First, our flexible, internal communication system enables principals to leverage the individual <br />knowledge found throughout the Firm's offices. Through various mediums such as e-mail, our paperless <br />document management system, and the Firm's intranet, professionals have easy access to subject matter <br />experts with relevant industry or practice area experience. <br />Should an extreme technical matter arise that requires a more formal consultation or dispute resolution, <br />the Firm has established executive committees. These executive committees provide direction on <br />emerging assurance and audit issues. The committees are flexible, allowing for immediate access, and the <br />individuals who serve on these committees are considered the Firm's definitive experts. In fact, many <br />committee members are recognized speakers or serve on <br />related committees for state and national industry groups <br />such as the American Institute of Certified Public <br />Accountants, Florida Institute of Certified Public <br />Accountants. <br />In situations of dispute resolutions, any member of the <br />engagement team who disagrees with the final resolution <br />has the right to document their disagreement in the <br />workpapers. <br />Our Firm practices personal and responsive <br />communication with our clients. No one in our Firm will <br />dictate "from afar" problem resolutions without our <br />clients having an opportunity to meet and carry on a <br />dialogue face to face. <br />