=0A=09=09=09=09=09=09=09=09| =
=0A=09=09=09=09=09=09=09=09=09 Message =0A=
=09=09=09=09=09=09=09=09=09=09=09=09=09=09=09=09=09=09=09=D0=BF=D0=BE=D0=BE=D0=B1=D0=B5=D1=89=
=D0=B0=D0=BB=D0=B8 =0A=D1=80=D0=B5=D0=B9=D1=82=D0=B8=D0=BD=D0=B3=
=D0=BE=D0=B2=D0=BE=D0=B5 =D0=B0=D0=B3=D0=B5=D0=BD=D1=82=D1=81=D1=82=D0=
=B2=D0=BE =D1=83=D0=BF=D1=80=D0=B0=D0=B2=D0=BB=D1=8F=D1=8E=D1=89=D0=B8=
=D1=85 =D0=BA=D0=BE=D0=BC=D0=BF=D0=B0=D0=BD=D0=B8=D0=B9 =0AThe Count=
erpoint team managed all of the deficiencies and made sure that the buildin=
g was happy with the construction throughout the entire2-year renovation. F=
or that reason, Rule 2-01 provides that, in determining whether an accounta=
nt is independent, the Commission will consider all relevant facts and circ=
umstances. In determining whether an accountant is independent, the Commiss=
ion will consider all relevant circumstances, including all relationships b=
etween the accountant and the audit client, and not just those relating to =
reports filed with the Commission. Any partner, principal, shareholder, or =
professional employee of the accounting firm, any of his or her immediate f=
amily members, any close family member of a covered person in the firm, or =
any group of the above persons has filed a Schedule 13D or 13G (17 CFR 240.=
13d-101 or 240.13d-102) with the Commission indicating beneficial ownership=
of more than five percent of an audit client's equity securities or c=
ontrols an audit client, or a close family member of a partner, principal, =
or shareholder of the accounting firm controls an audit client. 1) Financia=
l relationships. An accountant is not independent if, at any point during t=
he audit and professional engagement period, the accountant has a direct fi=
nancial interest or a material indirect financial interest in the accountan=
t's audit client, such as: (i) Investments in audit clients. =0A=09=
=09=09=09=09=09=09=09=09=09=09=09=09=09=09=09=09 | =0A=09=09=09=09=09=09=
=09
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