第３章 参考文献2 CAMICO加入申込書
Part V:Office Procedures（事務所におけるリスクヘッジに関する手続き）
27. During the past five years, has the Firm sued to collect fees? □Yes □No
On the Narrative Response Sheet(Part Ⅶ,Page 5)provide a list of all outstanding amounts owed, date of suit, services rendered, current status, whether still a client and if an engagement letter was used.
28.indicate what loss prevention tools your Firm currently uses.
| □Engagement letters are updated: | □annually for all engagement | □annually for attest engagements |
| □as engagement chenges | □evergreen | |
| □other: | ||
| □secound person/partner review of: | □attest services | □tax services |
| □all services | □other: | |
| □Checklists(AICPA, PPC, other) | ||
| □Client screening procedures | □new cient | □existing client |
| □both | ||
| □Other(descride): |
PartⅥ:Claim information（過去に訴えられた情報）
30. To the knowedge of the Firm, have any claims or suits involving accounting malpractice been made during the past five years against the Firm, predecessor Firm, any partner, stockholder and/or professional staff person?
If yes, please complete the Prior Claim/Incident Information Supplement(Page S-1)
□Yes□No
31. Is the Firm, after inquiry of stockholder, partners and employees, currently aware of any incidents, circumstances, disputes, fee problems, or employee problems, which may result in any claim being made against the Film, its predecessors or any partner, stockholder or employee?
If yes, please complete Prior Claim/Incident Information Supplement(Page S-1).
□Yes□No
2000 CAMICO Mutual Insurance Company
