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Services are typically provided to existing clients who need prospective
financial information to obtain financing from a bank or through an offering
of securities. The services generally relate to the development and presentation
of and reporting on prospective financial information. In addition, the
services provide either a report to the regulator or a report to other
parties prepared under regulations provided by the regulator. Note that
the firm is currently providing only limited prospective financial reporting
services to certain not-for-profit organizations in the U.S. The firm's
department of professional practice should be consulted before responding
to inquiries from clients relating to this area. |