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Welcome to Core Services in our Core Belief series. Today, we're discussing the dreaded "in letter" that often comes from the CPA with financial statements. We'll cover comments on internal control, what it means, and how to respond. Core Services focuses on audits and reviews of condominiums and HOAs in Oregon and Washington, offering advisory services for boards to improve oversight. Auditors and reviewers don't test internal control but focus on how management functions day to day, whether it's an employee or independent management company.