O1g031031604

5.S
(PPage
sl12120Co 3031003-Auoihimg emd cohPohaltegcvencimce

-1 Anse the 4allocoing 9uesiions

Cplcun n detcu he PhcealnLh O
investiguhien
Ans TclendHiccticnof objecdives
tchmuloctien O ph0hmme otmvesigactin
cCimincen cd hecoal) cmo tollectiGot
Eviden.ce
Analyis ofimoinga_m pa0pcunctlioza O
epo

OIcenditiccutio Of abjeclivesi
Betone }~cuding Cln ineligedien
i s mecess.c. oclandiy he ohi e chive ait
clich4he indestigcdin is cnclai.cdeol hea
Ci citcaumdam S caked fo moke m
iexdig.che be åhauldabtcin >HlL
nadaucdens dhen his client o 0he
Prcc PLpose foh hiCh Hhe inveeeediAnis
heqnuhed amd he penia.d hich sto b e
Coveheal A_Clecl tDhidlcoc 3dhychibn th£na He
Cliendceill ne.p4e iesdigecioa o ltodwt
esaich PcLnAicalan muLHehA he huld givee
äpe cicul tletien

Fomailauctie
DPoghumme H e3iigedicn
A-Heh_ohticuimim.gcleimag~utdins
heen oiogAhe olajecd.ive o myetigeutidn
Co che peniod o be coveel The ovesligatah.
 9olBo3/09O041

tlascAte

bhauldchalkOutC 0haimme of Imveslgeudhion

the hh.cam.me 0sav.Adigeti.nphauld be
dhameol n}l.Ch C oLs-o 6uit the
Ohiecdive hB Vpsgctiem,Aniesigeetinq
Cccoalci Sa0ld od Lmplejelg_derend n
he CiniditedCLLCnCS the odehdcikimg a
his in+ehestigeSaich 0LtomSis difenCrt
ppahcu h e CiccomBant mho Pae pahed i4
Ecaomimchi@m O Recohlacmd collecdien
e videmces
The e>caC cldnheObnd elext of he
camimctien 2 coh.ds4o be cOndnut ed
alanimg Cim 1mVeStiqd indepemdsGn dhe
pClhiclan cihtaimstcomeUades_cen.ciim
cincmshum.ce he investigoutoa my have tado
omplee 2hncheck cd ceticun cicChunatS
Umcleh cehdcum theh cihcunSaance) he com
cmpetely depemd Gn he chi-thmeti cou
Lccchccy Ofhe_dadlif co CLCCOumdss
Arninvesiigcuoh ShulHcnse e2eactes4 ccthe
jo esehve cA bis nonkimgpaipehk Cim.o
no macle_clahing hPcOLnae o Imwesdigaeti
These am02kin peipenChao m0des oillaDip
mto 2hEP his hepoat maaeovehs duch
hecoho he iNesadiacutlm fPhbcocelinmgA mas Le
o eeut caiiuim.te im ck his dinolima
ahe hcullenyedl uSe1eandlly L he CHfoceo
 So180310811004 1

elassMAC

4Anclyala ot Fimdings cnd PhepccltiCn_af

Repoh
Hea huvin 9 Cempletea the
acamicntltiGn ot 2etDhols Cimd colecHiGn O
evidemce thp cnidltoA 3h.auld phoceed o
CimelMa his dimdimg CmdpPpalhe he he Poad
sobe nbmiteo do his cliend The ivesigethio
epont Shaud Le dzcfteal Cah eiulg Coo t
Slhald inclalde
The iemb.of 2etehente cnd the ohiective
he inveiiQcdiGn
he scape-afthe Sdudy im dte limution
imposed
list AcsaLmpiienshich he mueHigecton
had o make lm Ohdleh do A0ach he
Cenchsic

The invesaigtohAhau ld pz.Pcshe he bepani earing

mmdhe _p-esent Stcce of he Aoy
heloehi m #o dicbiliHyAo hihePcndiel hn
hCye Hed n the cuduice Ofralesienc
Oacpen The inclhisi@aO lmy n tnecus
CHccemecdia e hepoh mc Se
onsdencle oleimaige eA to hind thdies
oh cohichheiehi atoh ma Le
held leale
 OlsO 57 0511OQ

tccto he diHeemet ye Of chaclit 5e Pohd

cp lcin clecin2pntclma
i dedcul
icilifieo o eopd

a.Ams ype Of Chiclit aepohh

O cleca) 2 um9adltedCidit Lepobt
Qnlcliti ed Osclittiepobt
fscleime b opimion
Modikted bepoht
HOAlegcutive hepaht
Oclecm OAOmgullitieol chudi hepont
A
clecm poh+_S Gn ohich is
Ssucel CACI1OnaoiithauzCmy heleyolien
n he8p ectof mcLEt en
Contcibmedia he
ncimcic SActi OmPnd c o hefSm e of
Pnesemtcldi.en Chnd AheiAc9ntO mi£y_aith gemenauy
CICce paed
ccOuOtim imcipie m Such a Caae
Ahe ciudlidou my t t e inLhei
hepont thect
in n apioi.cn amC 0the he of un
IoAa.ccion 1m.C CHeemn CLCCohdim9tothe
epcplum.cuiGA iyem o 3 he beul.am.ce sheet
Cnd he Photi4 loss ctt aumd ive chne
Ciad cLih ie o the Ate fo Qffu
Cira-c him9 203Llda
 96180 310 3110o41
elassnate

oicAeo cuolit 2epont

A uclifiedosaclit hepoh is Ore in
2hichhe csicid.oh9iven Clm ophm1Gn Sujecd
Ocedei 2hesevccti The cucid0h l L
cili4yhis Epanton Ahe tollain }cLst,

h@n the ccioh is no Sc Stiealithth

h n he imds ne olschep.am.Cy im -he

ibwhen he is mo* sadiSiea teith

cplcmccbi.en Oh imda.mctiCn 9ives to iom
Lu) when hethisncahat he fhofi
bSS ciun
Dndhehccmce chcet dlo ma Cchili A
AeCmc tcuá vie) f the Sictie of
Compamy CHtfcihh-
tN ae he mchoecemeast not Popcheil do
mkehe desi4edChmge
a lhen cim 1d0m ainig 2euhimg
Pecidic disclbsune nde he_Lempun Ac
f'G mO+ Co disdGpd

lhendhe caiciHon givC a 9aiclit iea hepoht

he shou ld cleunly Sirie
ae_netne Cael
 9018031o 311 0041

9) pleim d h e h.0A_omd ton2 o aaidhd

Peohamme

Anaeher h CCsudli Pachcmme

TH Plcaces sP AnsibilAyfon each Paocedune o
Coo cnuclit lmdheCenlk 3Pensi bte foh c
Peundicalcin fcHion O he ohlc Cüm he
iclendi£ieo

T+ Phenote the livision of ohr OveR th e

Cnuclit ScldtLmCim Ohamis.ea mammes

S1+ nesu s i phoPeN d i t 2ut imeCmo

SCNes me.

u emphcusises h es3emdicd photeaauheA

fo each cliOrt

imcliceute the Complei.n of each

Secien tthe ecamimdibn

G ve_c e 9ude i Suce.eolins

eons

acilidcut e heevicaby upenioz

L e cbl
Clie ecLclioh
keep his io
dohmec clhLtthe Stuges
thichhe ciacit o0nlk hos e up to
loaCompletel
 go18 0310311004

CenyofCnclif fPaagrumme:
The besponsihility of the semiDh elesk is
lhmiteol to he phcqhamne

2hene is the elamgen 0t cim efNeiodt encl

ClesleLoSing his imdiuidscimiiceti.ve ashe
CL toSice totae 2oqpummeiceal foA
him.

The cnchit c bectme ehe bdypeal cus

maufcil tO be nodidied 0cco.hdlimg to
h e chamgimg cendidiensO he byimesa

thiolit fza0ghCmm mciy adt he ULedilfo _

ncLu_ labines4uroidtahehe he baokg to_
be anclitool cho ve e0

Inclivicaucl Paellema, igio Cucl Ehogpumme

 S050 o041

82Enlistthe Sie ps O
seplcCun the p2hotedihe Canuoliapzocedaine
indetai
Ans Revie) ot emc
Checkm9 he Chith.meltccondhal
mspecliOn Chmc COmin9 CLCObucy
Obtcumimg-
checkimg theexi demte
6 Use Vealicli4y Of
ofdisimctive 4icl hamaaribn
Revieco ofimtehm.Cul Cendhol
veificceti@naThecocett he deA.cuileo
om cniclito
esy hecut cet On depenos o c
fthe 8adOm Of the edfe cetivene
TheAefose,cim tntehm.c condhol,
they44em Of ClciHoh Ghauld iat devie.co
im COclea im 1ntehon.clcondhol
dtehmim o opakcutiGa
he Prient t
hs 9@ncLim.inmgCdlit Pho.redunes

checkimghe 2ithmeticu cicCnuhcicy

Hv ing
Conthol heviewedthe etficiomy of
y4Rmthe_uc140 3hauld Pho.cee.c
do CLScehtain ihe cuzihmetic.cu ccanCy
Ofthe boaleS f CICCi yCheckim9-
poSin 94 C
tO
CLdimc4 hoSS-CCUAimc
2Cund3 eeny_
Pemimg Cmd clbsimg bau
camces
 Qo10 81031100
elassnate

eTnspecdien uma Caumdimg

ImSpecdiSn cm.dCounag
Pnocecaunes cP2esent the eccmin.cutiomo
cliemdsCLBAects Such Cs Caah montes
eceivchl e iaveandohies ESAmEads
ecunidie mcichim.oy,PdL

D Obdcuioin9 evidomte
EveyCLCCuing endbyShmld e
Suppohheol by aLDCe docMment The maj.ohiy
O CLCCamtion9 endsie ne Hhe heautof
hcasc.cicns CithALctalde cimd nahmauy
Le eyideaa.ceo hy SCme yPe of docunentuy
eid e.ces

9ocLOn.ercs i Suppohd 0t CSe atcous

1ikebomk Stcelememc ee bhokeh mvaices
-foA nvertnea im 5ecalaileA OLes ohdes
dclesinnvcices Stocle sheecbs
zuch C Pauchse phclenA CheclidfoAs imvoie
eceivimg na4e-
Ci) DocLmect imdupeand_od acdVties t4nd
CICheeam.endiSuch L mCm0Clmdum umd
cv
CuiclesPhdan.ehshipdeeol
Do.cuments Ina Supp.aht 0P imlehnaul
CmbcLchiGn ke eanployamlrtt hecohds
Phocaieicn Ohdezs paY hollet
 ol&oS1031toou

chechingheeliclityOf cYsacdteaa
he tclicY DEdhe fhcomsa ns
c8la Auld be checked caithheiehenteA0
PhovisiOns celtechien he CCoimta amd
Clalclit Cm lc oh2ule Lle3Cim.C
egulcutr.ona 9.aVehmlm 94h.e 6h9amis.coien
mimsttes hdok o n ecesL.cy Scm.cdibas-od
the cmaactien acepapet Ca
CANthohiy he doCoAmeactE SuCh CLs
EOsp ecdns 2etuhms bmiHCol o IegeA
Cnthoni4ies

USe odf distimclive tictes

HnCn1clitok_chig he ounse o
bis cO0hk 0i(1L8e Cimyick nCl Oh
chec mc ic Ot JCLi ShaFes stz e1 ume
coloun Hehld ne didfesemt Pes f
ic da chfehent pose He shauld indhMA_
Hhe memb@nA O his Staltmot
he ue od
disclOSe
hese didfeneticles do he
clenles O his clitaat
 ol&o310 S1100u1 elassmAte

strte 2hat atte tsthi- Caetkimg

S2eplcum i0 detcul clCLssific.cuhGn 0 e

EnAl4ssetsmc e. classfeolim70
lci TeimgiblecLSAetss
D mlemgiLie CLs3ea.

Tamgihle cse:
lcimgible CL3sets cUe h0se Cujed
hich have phyaical oristomeBaui ldim9
a h u e muchimeg cchet

neagi hleCLBbets
Intem9.ibie c3aets cLne fhose CLAetk
aichhCe mo phaicc eisten bt
aela poSSesiea give Dise o åme
gLds Cinc enedi o the Posseyos
toodail Pccted high accle.manica C
Lne eccmpie Odiningible CAeis..

abcngibieCsAe ci2e clc3ieol inta:

Eiocec cI3sets
Ch CUnent Cets

Ecoc cis3Pcts
Hced_UssetiCune capif Aeks
held On clen9-en m besis 0 b eal im
the opencehion af ohusime The une
 9ol89310 31004)

1 (

A0elun9 -themmod mahm cull nciNe cllErE

cpecicm.cyOd moheham e

9CaUnREnl CUSsets t
CUn.end CLAet SCne h0Se sedr
hich have de ot on 0 1esA Ghhe
m0hm.c opehcLhim9Cycle o theolim.c1
c2hiCh: 1s he.cte
T COnS4n.ctiGn Copum aehcdiY
CHcle SS eai,be.ccMAe Snujao
i m eng-tehm con42MCH OnCCividia i Gauld
ShOo-CL CTmec C&eh itern him9 uP to
C nee-eCR t e Hoaeue m cilmos cu
CCse the ene-yeciz Ct-oftt Fs 3.eol
Asseksmay be clcssfted imio 3 cortegonie
cncstimg alSAs

C ceimJEMt UsAedi

JolcLtim9 CUbsedScethose ficeal

CLSAsc0.hich 4epLeteolqhaluculUy o
eochaliteoeaAhe pharesd of ohkim9-
Do mime u cun oiLc0 ell.

DHfeience beloec he iccal_cAed cimd

CIS Limg ss hugh both o h Cm Cune
ced cUMet I0 he Use orf c dreol c3.ets
 2oIko310311O04
eiassAt
(13

he echeoue im HS Clae is-due

coe.cinElmc ean OA ObsoleLm.ce
hehecLs echeeseÍm heALCLlye b f
CocLuim9 Lsset 1s due toth pecui
Oh escthactim9a pcuhd of it ama bellia

Hcichiol_cL3Acts:
Eicdic cLAetr ne fhose a34et
thich
maney
cueSPe.0 On
physical yisible ond
Such csets Ne
umhecAOnuble

eac P%elimimch Coc pemles

iiD (ondingemst CLsAer
Cemlim9et asdehis cm auet
d@mhcud_clepands Go deme dne
happenmthC_mc ot ocun
ItS ecistence 0à sicllaie is n0 Csatheal