1. Footed without exception
2. Tied to Q2 Detailed Investments Listing without exception. [Coaching Note from Jenna Ortiz, Senior Associate: As we’ve already discussed, link to the documentation so I can follow. Now I have to go pull up the detailed invest listing, which is wasting my time, and you know how busy I get at Q end.]
3. Calculation checked for mathematical accuracy and agreed.
4. Agreed to prior year workpapers without exception. [Coaching Note from Jenna Ortiz, Senior Associate: Pretty disappointing from an English minor. We’ve discussed multiple times that prior year tie-outs should be tickmarked with “PY,” not a random letter of the alphabet like D. How hard is that?]
5. Discrepancy noted between Q2 Detailed Investments Listing and Q2 Trial Balance for Investment 28790, purchase of 1,500 8% convertible debt securities from AeroDefense Industries (“ADI”). Value per Investment Listing is $2,425,820, while value per TB calculation is $2,814,514. This difference is above performance materiality. Tyler Ogawa, Associate (“TO”) followed up with Lauren Valdez, Vice President of Finance (“LV”) on 7/14/2025 to determine nature of the discrepancy. LV explained that this difference is due to a 6/30/2025 rise in ADI stock price which significantly raised the market value of these convertible securities, and the detailed listing had not yet been updated. When asked for evidence of this appraisal, LV noted that individual material investment evaluations are done on paper and cannot leave client site. When asked for photo-copies, LV further noted that due to a 7/9/2025 security breach, IT services would not approve. On 7/15/2025, TO went to client facility and met with LV to evaluate ADI investment. When retrieving the investment appraisal memo, TO noted that the shade of LV’s nail polish appeared black but was in fact a deep purple. TO also noted that LV’s peony-tinted smile caused two dimples on her left cheek, but only one on her right. [Coaching Note from Jenna Ortiz, Senior Associate: Tyler. Too many words.] TO finally noted that her lower lip was more pronounced than her top, sealing a near-pout in her expression that was endearing to TO. LV brought TO to investment records, and as she passed him the appraisal for Investment 28790, TO felt the vellus hairs along her arm mingle with the hairs on his, and while examining the report, LV stood close enough to TO that he could feel the heat from her body tingle along his skin. TO confirmed the TB amount of $2,814,514 to client records, and received a timeline from LV that a photo-copy of this record would be sent by 7/18/2025. LV then offered her personal phone number to TO, which TO accepted but immediately contacted the Office of Independence to clarify the rules on personal relationships with client representatives. The Office of Independence warned TO that the continuance of this relationship would be inappropriate, would violate his independence in relation to the client, and could put his employment at risk. TO texted LV’s personal phone on 7/17/2025, after which the two met at Yamashiro Japanese Restaurant on 7/18/2025. LV wore a low-necked white blouse with floral stitching around the neckline that hugged her collarbone. Her hair was down. She had deep brown locks—brown like the Swiss chocolate TO had when he was eight that melted the moment it brushed his tongue and coated his mouth in a sweetness that had ruled his mind in the sixteen years since. Her hair tip-toed against her irregularly dimpled cheeks as she smiled at TO and told the waiter she’d have a salmon tempura roll and miso soup. Good choices, TO said, and she poured her chocolate eyes into his and said she tended to make them. Three hours later, TO entered LV’s apartment and kissed her neck for the first time, smelling her ambrette perfume and thinking he could love this woman. TO and LV pressed against each other, made their way to the bedroom, and shut the door on her tabby cat, who meowed incessantly once the door was closed. They unlocked their lips briefly to pull off their shirts, then relocked. LV pushed TO down onto her bed, and TO grabbed her waist and pulled her down beside him. TO took an Uber home on the morning of 7/19/2025 and messaged LV reaffirming that he’d love to see LV again. LV replied that she preferred to keep work interactions contained to one night. On 7/21/2025, TO received an email with a photo-copy of Investment 28790’s revaluation report from LV and tied the value to the TB amount of $2,814,514 with no exceptions noted. No further action required. 

[Coaching Note from Jenna Ortiz, Senior Associate: Do you think I have all day to read this tickmark Tyler? Shorten shorten shorten. More detail, less words. And for God’s sake turn “Office of Independence” to “OOI,” it saves time.]