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1. Related Party Transactions: Used when there are significant related party transactions to disclose and confirm

2. Going Concern: Required when there are events or conditions that may cast significant doubt on the entity's ability to continue as a going concern

3. Contingent Liabilities: Included when there are significant contingent liabilities or commitments to be disclosed

4. Regulatory Compliance: Added for entities subject to specific regulatory requirements, such as those regulated by the SEC

5. Asset Impairment: Included when there are significant asset impairment considerations

6. Inventory Valuation: Required for entities with significant inventory, confirming proper valuation and existence

1. Schedule A - Summary of Uncorrected Misstatements: List of all identified misstatements that remain uncorrected in the financial statements

2. Schedule B - Related Party Transactions Listing: Detailed list of all related party transactions during the period

3. Schedule C - Contingent Liabilities Detail: Detailed listing of all contingent liabilities and commitments

4. Appendix 1 - Specific Representations: Additional specific representations required based on the entity's circumstances or industry

5. Appendix 2 - List of Financial Statements: Identification of the exact financial statements being referred to in the representation letter