id	sid	tid	token	lemma	pos
inlawrev-2294	1	1	indiana	indiana	PROPN
inlawrev-2294	1	2	law	law	PROPN
inlawrev-2294	1	3	review	review	NOUN
inlawrev-2294	1	4	notes	note	VERB
inlawrev-2294	1	5	judicial	judicial	ADJ
inlawrev-2294	1	6	and	and	CCONJ
inlawrev-2294	1	7	administrative	administrative	ADJ
inlawrev-2294	1	8	treatment	treatment	NOUN
inlawrev-2294	1	9	of	of	ADP
inlawrev-2294	1	10	accountants	accountant	NOUN
inlawrev-2294	1	11	'	'	PART
inlawrev-2294	1	12	qualifications	qualification	NOUN
inlawrev-2294	1	13	and	and	CCONJ
inlawrev-2294	1	14	disclaimers	disclaimer	NOUN
inlawrev-2294	1	15	in	in	ADP
inlawrev-2294	1	16	the	the	DET
inlawrev-2294	1	17	last	last	ADJ
inlawrev-2294	1	18	ten	ten	NUM
inlawrev-2294	1	19	years	year	NOUN
inlawrev-2294	1	20	,	,	PUNCT
inlawrev-2294	1	21	litigation	litigation	NOUN
inlawrev-2294	1	22	involving	involve	VERB
inlawrev-2294	1	23	accountants	accountant	NOUN
inlawrev-2294	1	24	has	have	AUX
inlawrev-2294	1	25	experienced	experience	VERB
inlawrev-2294	1	26	a	a	DET
inlawrev-2294	1	27	meteoric	meteoric	ADJ
inlawrev-2294	1	28	rise	rise	NOUN
inlawrev-2294	1	29	.	.	PUNCT
inlawrev-2294	2	1	1	1	NUM
inlawrev-2294	2	2	this	this	DET
inlawrev-2294	2	3	note	note	NOUN
inlawrev-2294	2	4	seeks	seek	VERB
inlawrev-2294	2	5	to	to	PART
inlawrev-2294	2	6	introduce	introduce	VERB
inlawrev-2294	2	7	the	the	DET
inlawrev-2294	2	8	reader	reader	NOUN
inlawrev-2294	2	9	to	to	ADP
inlawrev-2294	2	10	the	the	DET
inlawrev-2294	2	11	various	various	ADJ
inlawrev-2294	2	12	types	type	NOUN
inlawrev-2294	2	13	of	of	ADP
inlawrev-2294	2	14	opinions	opinion	NOUN
inlawrev-2294	2	15	issued	issue	VERB
inlawrev-2294	2	16	by	by	ADP
inlawrev-2294	2	17	auditors	auditor	NOUN
inlawrev-2294	2	18	,	,	PUNCT
inlawrev-2294	2	19	to	to	PART
inlawrev-2294	2	20	examine	examine	VERB
inlawrev-2294	2	21	judicial	judicial	ADJ
inlawrev-2294	2	22	and	and	CCONJ
inlawrev-2294	2	23	securities	security	NOUN
inlawrev-2294	2	24	and	and	CCONJ
inlawrev-2294	2	25	exchange	exchange	PROPN
inlawrev-2294	2	26	commission	commission	PROPN
inlawrev-2294	2	27	treatment	treatment	NOUN
inlawrev-2294	2	28	of	of	ADP
inlawrev-2294	2	29	auditors	auditor	NOUN
inlawrev-2294	2	30	'	'	PART
inlawrev-2294	2	31	attempts	attempt	NOUN
inlawrev-2294	2	32	to	to	PART
inlawrev-2294	2	33	limit	limit	VERB
inlawrev-2294	2	34	liability	liability	NOUN
inlawrev-2294	2	35	,	,	PUNCT
inlawrev-2294	2	36	and	and	CCONJ
inlawrev-2294	2	37	to	to	PART
inlawrev-2294	2	38	explore	explore	VERB
inlawrev-2294	2	39	methods	method	NOUN
inlawrev-2294	2	40	by	by	ADP
inlawrev-2294	2	41	which	which	PRON
inlawrev-2294	2	42	auditors	auditor	NOUN
inlawrev-2294	2	43	can	can	AUX
inlawrev-2294	2	44	better	well	ADV
inlawrev-2294	2	45	protect	protect	VERB
inlawrev-2294	2	46	themselves	themselves	PRON
inlawrev-2294	2	47	from	from	ADP
inlawrev-2294	2	48	liability	liability	NOUN
inlawrev-2294	2	49	through	through	ADP
inlawrev-2294	2	50	improved	improve	VERB
inlawrev-2294	2	51	disclosure	disclosure	NOUN
inlawrev-2294	2	52	techniques	technique	NOUN
inlawrev-2294	2	53	.	.	PUNCT
inlawrev-2294	3	1	i.	i.	PROPN
inlawrev-2294	3	2	a	a	DET
inlawrev-2294	3	3	view	view	NOUN
inlawrev-2294	3	4	from	from	ADP
inlawrev-2294	3	5	the	the	DET
inlawrev-2294	3	6	accounting	accounting	NOUN
inlawrev-2294	3	7	profession	profession	NOUN
inlawrev-2294	3	8	a.	a.	NOUN
inlawrev-2294	3	9	definitions	definition	NOUN
inlawrev-2294	3	10	auditing	auditing	NOUN
inlawrev-2294	3	11	is	be	AUX
inlawrev-2294	3	12	perhaps	perhaps	ADV
inlawrev-2294	3	13	the	the	DET
inlawrev-2294	3	14	most	most	ADV
inlawrev-2294	3	15	misunderstood	misunderstood	NOUN
inlawrev-2294	3	16	and	and	CCONJ
inlawrev-2294	3	17	,	,	PUNCT
inlawrev-2294	3	18	consequently	consequently	ADV
inlawrev-2294	3	19	,	,	PUNCT
inlawrev-2294	3	20	the	the	DET
inlawrev-2294	3	21	most	most	ADV
inlawrev-2294	3	22	litigated	litigated	ADJ
inlawrev-2294	3	23	function	function	NOUN
inlawrev-2294	3	24	that	that	SCONJ
inlawrev-2294	3	25	public	public	ADJ
inlawrev-2294	3	26	accountants	accountant	NOUN
inlawrev-2294	3	27	perform	perform	VERB
inlawrev-2294	3	28	.	.	PUNCT
inlawrev-2294	4	1	this	this	PRON
inlawrev-2294	4	2	is	be	AUX
inlawrev-2294	4	3	in	in	ADP
inlawrev-2294	4	4	large	large	ADJ
inlawrev-2294	4	5	part	part	NOUN
inlawrev-2294	4	6	due	due	ADP
inlawrev-2294	4	7	to	to	ADP
inlawrev-2294	4	8	a	a	DET
inlawrev-2294	4	9	misunderstanding	misunderstanding	NOUN
inlawrev-2294	4	10	of	of	ADP
inlawrev-2294	4	11	the	the	DET
inlawrev-2294	4	12	significance	significance	NOUN
inlawrev-2294	4	13	of	of	ADP
inlawrev-2294	4	14	an	an	DET
inlawrev-2294	4	15	auditor	auditor	NOUN
inlawrev-2294	4	16	's	's	PART
inlawrev-2294	4	17	opinion	opinion	NOUN
inlawrev-2294	4	18	and	and	CCONJ
inlawrev-2294	4	19	a	a	DET
inlawrev-2294	4	20	failure	failure	NOUN
inlawrev-2294	4	21	to	to	PART
inlawrev-2294	4	22	recognize	recognize	VERB
inlawrev-2294	4	23	that	that	SCONJ
inlawrev-2294	4	24	financial	financial	ADJ
inlawrev-2294	4	25	statements	statement	NOUN
inlawrev-2294	4	26	should	should	AUX
inlawrev-2294	4	27	primarily	primarily	ADV
inlawrev-2294	4	28	be	be	AUX
inlawrev-2294	4	29	viewed	view	VERB
inlawrev-2294	4	30	as	as	ADP
inlawrev-2294	4	31	managements	management	NOUN
inlawrev-2294	4	32	'	'	PART
inlawrev-2294	4	33	representations.2	representations.2	NOUN
inlawrev-2294	4	34	the	the	DET
inlawrev-2294	4	35	american	american	PROPN
inlawrev-2294	4	36	institute	institute	PROPN
inlawrev-2294	4	37	of	of	ADP
inlawrev-2294	4	38	certified	certify	VERB
inlawrev-2294	4	39	public	public	ADJ
inlawrev-2294	4	40	accountants	accountant	NOUN
inlawrev-2294	4	41	(	(	PUNCT
inlawrev-2294	4	42	a.i.c.p.a	a.i.c.p.a	NOUN
inlawrev-2294	4	43	.	.	PUNCT
inlawrev-2294	4	44	)	)	PUNCT
inlawrev-2294	5	1	,	,	PUNCT
inlawrev-2294	5	2	in	in	ADP
inlawrev-2294	5	3	a	a	DET
inlawrev-2294	5	4	recent	recent	ADJ
inlawrev-2294	5	5	codification	codification	NOUN
inlawrev-2294	5	6	of	of	ADP
inlawrev-2294	5	7	professional	professional	ADJ
inlawrev-2294	5	8	standards	standard	NOUN
inlawrev-2294	5	9	,	,	PUNCT
inlawrev-2294	5	10	described	describe	VERB
inlawrev-2294	5	11	the	the	DET
inlawrev-2294	5	12	objective	objective	NOUN
inlawrev-2294	5	13	of	of	ADP
inlawrev-2294	5	14	the	the	DET
inlawrev-2294	5	15	audit	audit	NOUN
inlawrev-2294	5	16	process	process	NOUN
inlawrev-2294	5	17	as	as	SCONJ
inlawrev-2294	5	18	follows	follow	VERB
inlawrev-2294	5	19	:	:	PUNCT
inlawrev-2294	5	20	the	the	DET
inlawrev-2294	5	21	objective	objective	NOUN
inlawrev-2294	5	22	of	of	ADP
inlawrev-2294	5	23	the	the	DET
inlawrev-2294	5	24	ordinary	ordinary	ADJ
inlawrev-2294	5	25	examination	examination	NOUN
inlawrev-2294	5	26	of	of	ADP
inlawrev-2294	5	27	financial	financial	ADJ
inlawrev-2294	5	28	statements	statement	NOUN
inlawrev-2294	5	29	by	by	ADP
inlawrev-2294	5	30	the	the	DET
inlawrev-2294	5	31	independent	independent	ADJ
inlawrev-2294	5	32	auditor	auditor	NOUN
inlawrev-2294	5	33	is	be	AUX
inlawrev-2294	5	34	the	the	DET
inlawrev-2294	5	35	expression	expression	NOUN
inlawrev-2294	5	36	of	of	ADP
inlawrev-2294	5	37	an	an	DET
inlawrev-2294	5	38	opinion	opinion	NOUN
inlawrev-2294	5	39	on	on	ADP
inlawrev-2294	5	40	the	the	DET
inlawrev-2294	5	41	fairness	fairness	NOUN
inlawrev-2294	5	42	with	with	ADP
inlawrev-2294	5	43	which	which	PRON
inlawrev-2294	5	44	they	they	PRON
inlawrev-2294	5	45	present	present	VERB
inlawrev-2294	5	46	financial	financial	ADJ
inlawrev-2294	5	47	position	position	NOUN
inlawrev-2294	5	48	,	,	PUNCT
inlawrev-2294	5	49	results	result	NOUN
inlawrev-2294	5	50	of	of	ADP
inlawrev-2294	5	51	operations	operation	NOUN
inlawrev-2294	5	52	,	,	PUNCT
inlawrev-2294	5	53	and	and	CCONJ
inlawrev-2294	5	54	changes	change	NOUN
inlawrev-2294	5	55	in	in	ADP
inlawrev-2294	5	56	financial	financial	ADJ
inlawrev-2294	5	57	position	position	NOUN
inlawrev-2294	5	58	in	in	ADP
inlawrev-2294	5	59	conformity	conformity	NOUN
inlawrev-2294	5	60	with	with	ADP
inlawrev-2294	5	61	generally	generally	ADV
inlawrev-2294	5	62	accepted	accept	VERB
inlawrev-2294	5	63	accounting	accounting	NOUN
inlawrev-2294	5	64	principles	principle	NOUN
inlawrev-2294	5	65	.	.	PUNCT
inlawrev-2294	6	1	the	the	DET
inlawrev-2294	6	2	auditor	auditor	NOUN
inlawrev-2294	6	3	's	's	PART
inlawrev-2294	6	4	report	report	NOUN
inlawrev-2294	6	5	is	be	AUX
inlawrev-2294	6	6	the	the	DET
inlawrev-2294	6	7	medium	medium	NOUN
inlawrev-2294	6	8	through	through	ADP
inlawrev-2294	6	9	which	which	PRON
inlawrev-2294	6	10	he	he	PRON
inlawrev-2294	6	11	expresses	express	VERB
inlawrev-2294	6	12	his	his	PRON
inlawrev-2294	6	13	opinion	opinion	NOUN
inlawrev-2294	6	14	or	or	CCONJ
inlawrev-2294	6	15	,	,	PUNCT
inlawrev-2294	6	16	if	if	SCONJ
inlawrev-2294	6	17	circumstances	circumstance	NOUN
inlawrev-2294	6	18	require	require	VERB
inlawrev-2294	6	19	,	,	PUNCT
inlawrev-2294	6	20	disclaims	disclaim	VERB
inlawrev-2294	6	21	an	an	DET
inlawrev-2294	6	22	opinion	opinion	NOUN
inlawrev-2294	6	23	.	.	PUNCT
inlawrev-2294	7	1	in	in	ADP
inlawrev-2294	7	2	either	either	DET
inlawrev-2294	7	3	case	case	NOUN
inlawrev-2294	7	4	,	,	PUNCT
inlawrev-2294	7	5	he	he	PRON
inlawrev-2294	7	6	states	state	VERB
inlawrev-2294	7	7	whether	whether	SCONJ
inlawrev-2294	7	8	his	his	PRON
inlawrev-2294	7	9	examination	examination	NOUN
inlawrev-2294	7	10	has	have	AUX
inlawrev-2294	7	11	been	be	AUX
inlawrev-2294	7	12	made	make	VERB
inlawrev-2294	7	13	in	in	ADP
inlawrev-2294	7	14	accordance	accordance	NOUN
inlawrev-2294	7	15	with	with	ADP
inlawrev-2294	7	16	generally	generally	ADV
inlawrev-2294	7	17	accepted	accept	VERB
inlawrev-2294	7	18	auditing	audit	VERB
inlawrev-2294	7	19	standards.8	standards.8	NOUN
inlawrev-2294	7	20	'	'	PART
inlawrev-2294	7	21	a	a	DET
inlawrev-2294	7	22	recent	recent	ADJ
inlawrev-2294	7	23	estimate	estimate	NOUN
inlawrev-2294	7	24	indicated	indicate	VERB
inlawrev-2294	7	25	that	that	SCONJ
inlawrev-2294	7	26	between	between	ADP
inlawrev-2294	7	27	500	500	NUM
inlawrev-2294	7	28	and	and	CCONJ
inlawrev-2294	7	29	1,000	1,000	NUM
inlawrev-2294	7	30	suits	suit	NOUN
inlawrev-2294	7	31	were	be	AUX
inlawrev-2294	7	32	pending	pende	VERB
inlawrev-2294	7	33	at	at	ADP
inlawrev-2294	7	34	that	that	DET
inlawrev-2294	7	35	time	time	NOUN
inlawrev-2294	7	36	and	and	CCONJ
inlawrev-2294	7	37	over	over	ADP
inlawrev-2294	7	38	200	200	NUM
inlawrev-2294	7	39	decisions	decision	NOUN
inlawrev-2294	7	40	had	have	AUX
inlawrev-2294	7	41	been	be	AUX
inlawrev-2294	7	42	reported	report	VERB
inlawrev-2294	7	43	.	.	PUNCT
inlawrev-2294	8	1	liggio	liggio	NOUN
inlawrev-2294	8	2	,	,	PUNCT
inlawrev-2294	8	3	expanding	expand	VERB
inlawrev-2294	8	4	concepts	concept	NOUN
inlawrev-2294	8	5	of	of	ADP
inlawrev-2294	8	6	accountants	accountant	NOUN
inlawrev-2294	8	7	liability	liability	NOUN
inlawrev-2294	8	8	,	,	PUNCT
inlawrev-2294	8	9	18	18	NUM
inlawrev-2294	8	10	calif	calif	NOUN
inlawrev-2294	8	11	.	.	PUNCT
inlawrev-2294	9	1	c.p.a	c.p.a	PROPN
inlawrev-2294	9	2	.	.	PUNCT
inlawrev-2294	10	1	q.	q.	PROPN
inlawrev-2294	10	2	19	19	NUM
inlawrev-2294	10	3	,	,	PUNCT
inlawrev-2294	10	4	20	20	NUM
inlawrev-2294	10	5	(	(	PUNCT
inlawrev-2294	10	6	1974	1974	NUM
inlawrev-2294	10	7	)	)	PUNCT
inlawrev-2294	10	8	.	.	PUNCT
inlawrev-2294	11	1	see	see	VERB
inlawrev-2294	11	2	also	also	ADV
inlawrev-2294	11	3	besser	besser	NOUN
inlawrev-2294	11	4	,	,	PUNCT
inlawrev-2294	11	5	privity?—an	privity?—an	NOUN
inlawrev-2294	11	6	obsolete	obsolete	ADJ
inlawrev-2294	11	7	approach	approach	NOUN
inlawrev-2294	11	8	to	to	ADP
inlawrev-2294	11	9	the	the	DET
inlawrev-2294	11	10	liability	liability	NOUN
inlawrev-2294	11	11	of	of	ADP
inlawrev-2294	11	12	accountants	accountant	NOUN
inlawrev-2294	11	13	to	to	ADP
inlawrev-2294	11	14	third	third	ADJ
inlawrev-2294	11	15	parties	party	NOUN
inlawrev-2294	11	16	,	,	PUNCT
inlawrev-2294	11	17	7	7	NUM
inlawrev-2294	11	18	seton	seton	PROPN
inlawrev-2294	11	19	hall	hall	PROPN
inlawrev-2294	11	20	l.	l.	PROPN
inlawrev-2294	11	21	rev	rev	PROPN
inlawrev-2294	11	22	.	.	PROPN
inlawrev-2294	11	23	507	507	NUM
inlawrev-2294	11	24	,	,	PUNCT
inlawrev-2294	11	25	507	507	NUM
inlawrev-2294	11	26	n.2	n.2	NOUN
inlawrev-2294	11	27	(	(	PUNCT
inlawrev-2294	11	28	1976	1976	NUM
inlawrev-2294	11	29	)	)	PUNCT
inlawrev-2294	11	30	.	.	PUNCT
inlawrev-2294	12	1	2see	2see	NOUN
inlawrev-2294	12	2	note	note	VERB
inlawrev-2294	12	3	23	23	NUM
inlawrev-2294	12	4	infra	infra	NOUN
inlawrev-2294	12	5	.	.	PUNCT
inlawrev-2294	13	1	in	in	ADP
inlawrev-2294	13	2	addition	addition	NOUN
inlawrev-2294	13	3	to	to	ADP
inlawrev-2294	13	4	auditing	auditing	NOUN
inlawrev-2294	13	5	,	,	PUNCT
inlawrev-2294	13	6	public	public	ADJ
inlawrev-2294	13	7	accounting	accounting	NOUN
inlawrev-2294	13	8	firms	firm	NOUN
inlawrev-2294	13	9	perform	perform	VERB
inlawrev-2294	13	10	considerable	considerable	ADJ
inlawrev-2294	13	11	tax	tax	NOUN
inlawrev-2294	13	12	work	work	NOUN
inlawrev-2294	13	13	,	,	PUNCT
inlawrev-2294	13	14	management	management	NOUN
inlawrev-2294	13	15	services	service	NOUN
inlawrev-2294	13	16	(	(	PUNCT
inlawrev-2294	13	17	such	such	ADJ
inlawrev-2294	13	18	as	as	ADP
inlawrev-2294	13	19	developing	develop	VERB
inlawrev-2294	13	20	management	management	NOUN
inlawrev-2294	13	21	information	information	NOUN
inlawrev-2294	13	22	systems	system	NOUN
inlawrev-2294	13	23	)	)	PUNCT
inlawrev-2294	13	24	,	,	PUNCT
inlawrev-2294	13	25	and	and	CCONJ
inlawrev-2294	13	26	write	write	VERB
inlawrev-2294	13	27	-	-	PUNCT
inlawrev-2294	13	28	up	up	ADP
inlawrev-2294	13	29	work	work	NOUN
inlawrev-2294	13	30	.	.	PUNCT
inlawrev-2294	14	1	8	8	NUM
inlawrev-2294	14	2	1	1	NUM
inlawrev-2294	14	3	a.i.c.p.a	a.i.c.p.a	NOUN
inlawrev-2294	14	4	.	.	PUNCT
inlawrev-2294	15	1	,	,	PUNCT
inlawrev-2294	15	2	aicpa	aicpa	VERB
inlawrev-2294	15	3	professional	professional	ADJ
inlawrev-2294	15	4	standards	standard	NOUN
inlawrev-2294	15	5	auditing	audit	VERB
inlawrev-2294	15	6	§	§	PROPN
inlawrev-2294	15	7	110.01	110.01	NUM
inlawrev-2294	15	8	,	,	PUNCT
inlawrev-2294	15	9	at	at	ADP
inlawrev-2294	15	10	61	61	NUM
inlawrev-2294	15	11	(	(	PUNCT
inlawrev-2294	15	12	cch	cch	NOUN
inlawrev-2294	15	13	1976	1976	NUM
inlawrev-2294	15	14	)	)	PUNCT
inlawrev-2294	15	15	.	.	PUNCT
inlawrev-2294	16	1	431	431	NUM
inlawrev-2294	16	2	432	432	NUM
inlawrev-2294	16	3	indiana	indiana	PROPN
inlawrev-2294	16	4	law	law	PROPN
inlawrev-2294	16	5	review	review	NOUN
inlawrev-2294	16	6	[	[	X
inlawrev-2294	16	7	vol	vol	NOUN
inlawrev-2294	16	8	.	.	PUNCT
inlawrev-2294	16	9	11:431	11:431	PROPN
inlawrev-2294	17	1	the	the	DET
inlawrev-2294	17	2	following	follow	VERB
inlawrev-2294	17	3	two	two	NUM
inlawrev-2294	17	4	key	key	ADJ
inlawrev-2294	17	5	phrases	phrase	NOUN
inlawrev-2294	17	6	contained	contain	VERB
inlawrev-2294	17	7	in	in	ADP
inlawrev-2294	17	8	this	this	DET
inlawrev-2294	17	9	description	description	NOUN
inlawrev-2294	17	10	also	also	ADV
inlawrev-2294	17	11	appear	appear	VERB
inlawrev-2294	17	12	in	in	ADP
inlawrev-2294	17	13	any	any	DET
inlawrev-2294	17	14	opinion	opinion	NOUN
inlawrev-2294	17	15	written	write	VERB
inlawrev-2294	17	16	by	by	ADP
inlawrev-2294	17	17	an	an	DET
inlawrev-2294	17	18	accountant	accountant	NOUN
inlawrev-2294	17	19	on	on	ADP
inlawrev-2294	17	20	financial	financial	ADJ
inlawrev-2294	17	21	statements	statement	NOUN
inlawrev-2294	17	22	:	:	PUNCT
inlawrev-2294	17	23	(	(	PUNCT
inlawrev-2294	17	24	1	1	X
inlawrev-2294	17	25	)	)	PUNCT
inlawrev-2294	17	26	"	"	PUNCT
inlawrev-2294	17	27	[	[	X
inlawrev-2294	17	28	i]n	i]n	VERB
inlawrev-2294	17	29	conformity	conformity	NOUN
inlawrev-2294	17	30	with	with	ADP
inlawrev-2294	17	31	generally	generally	ADV
inlawrev-2294	17	32	accepted	accept	VERB
inlawrev-2294	17	33	accounting	accounting	NOUN
inlawrev-2294	17	34	principles	principle	NOUN
inlawrev-2294	17	35	"	"	PUNCT
inlawrev-2294	17	36	(	(	PUNCT
inlawrev-2294	17	37	gaap	gaap	PROPN
inlawrev-2294	17	38	)	)	PUNCT
inlawrev-2294	17	39	,	,	PUNCT
inlawrev-2294	17	40	and	and	CCONJ
inlawrev-2294	17	41	(	(	PUNCT
inlawrev-2294	17	42	2	2	X
inlawrev-2294	17	43	)	)	PUNCT
inlawrev-2294	17	44	"	"	PUNCT
inlawrev-2294	17	45	in	in	ADP
inlawrev-2294	17	46	accordance	accordance	NOUN
inlawrev-2294	17	47	with	with	ADP
inlawrev-2294	17	48	generally	generally	ADV
inlawrev-2294	17	49	accepted	accept	VERB
inlawrev-2294	17	50	auditing	auditing	NOUN
inlawrev-2294	17	51	standards	standard	NOUN
inlawrev-2294	17	52	"	"	PUNCT
inlawrev-2294	17	53	(	(	PUNCT
inlawrev-2294	17	54	gaas	gaas	NOUN
inlawrev-2294	17	55	)	)	PUNCT
inlawrev-2294	17	56	.	.	PUNCT
inlawrev-2294	18	1	generally	generally	ADV
inlawrev-2294	18	2	accepted	accept	VERB
inlawrev-2294	18	3	accounting	accounting	NOUN
inlawrev-2294	18	4	principles	principle	NOUN
inlawrev-2294	18	5	incorporate	incorporate	VERB
inlawrev-2294	18	6	the	the	DET
inlawrev-2294	18	7	consensus	consensus	NOUN
inlawrev-2294	18	8	at	at	ADP
inlawrev-2294	18	9	a	a	DET
inlawrev-2294	18	10	particular	particular	ADJ
inlawrev-2294	18	11	time	time	NOUN
inlawrev-2294	18	12	as	as	SCONJ
inlawrev-2294	18	13	to	to	ADP
inlawrev-2294	18	14	which	which	PRON
inlawrev-2294	18	15	economic	economic	ADJ
inlawrev-2294	18	16	resources	resource	NOUN
inlawrev-2294	18	17	and	and	CCONJ
inlawrev-2294	18	18	obligations	obligation	NOUN
inlawrev-2294	18	19	should	should	AUX
inlawrev-2294	18	20	be	be	AUX
inlawrev-2294	18	21	recorded	record	VERB
inlawrev-2294	18	22	as	as	ADP
inlawrev-2294	18	23	assets	asset	NOUN
inlawrev-2294	18	24	and	and	CCONJ
inlawrev-2294	18	25	liabilities	liability	NOUN
inlawrev-2294	18	26	by	by	ADP
inlawrev-2294	18	27	financial	financial	ADJ
inlawrev-2294	18	28	accounting	accounting	NOUN
inlawrev-2294	18	29	,	,	PUNCT
inlawrev-2294	18	30	which	which	PRON
inlawrev-2294	18	31	changes	change	VERB
inlawrev-2294	18	32	in	in	ADP
inlawrev-2294	18	33	assets	asset	NOUN
inlawrev-2294	18	34	and	and	CCONJ
inlawrev-2294	18	35	liabilities	liability	NOUN
inlawrev-2294	18	36	should	should	AUX
inlawrev-2294	18	37	be	be	AUX
inlawrev-2294	18	38	recorded	record	VERB
inlawrev-2294	18	39	,	,	PUNCT
inlawrev-2294	18	40	when	when	SCONJ
inlawrev-2294	18	41	these	these	DET
inlawrev-2294	18	42	changes	change	NOUN
inlawrev-2294	18	43	should	should	AUX
inlawrev-2294	18	44	be	be	AUX
inlawrev-2294	18	45	recorded	record	VERB
inlawrev-2294	18	46	,	,	PUNCT
inlawrev-2294	18	47	how	how	SCONJ
inlawrev-2294	18	48	the	the	DET
inlawrev-2294	18	49	assets	asset	NOUN
inlawrev-2294	18	50	and	and	CCONJ
inlawrev-2294	18	51	liabilities	liability	NOUN
inlawrev-2294	18	52	and	and	CCONJ
inlawrev-2294	18	53	changes	change	NOUN
inlawrev-2294	18	54	in	in	ADP
inlawrev-2294	18	55	them	they	PRON
inlawrev-2294	18	56	should	should	AUX
inlawrev-2294	18	57	be	be	AUX
inlawrev-2294	18	58	measured	measure	VERB
inlawrev-2294	18	59	,	,	PUNCT
inlawrev-2294	18	60	what	what	DET
inlawrev-2294	18	61	information	information	NOUN
inlawrev-2294	18	62	should	should	AUX
inlawrev-2294	18	63	be	be	AUX
inlawrev-2294	18	64	disclosed	disclose	VERB
inlawrev-2294	18	65	and	and	CCONJ
inlawrev-2294	18	66	how	how	SCONJ
inlawrev-2294	18	67	it	it	PRON
inlawrev-2294	18	68	should	should	AUX
inlawrev-2294	18	69	be	be	AUX
inlawrev-2294	18	70	disclosed	disclose	VERB
inlawrev-2294	18	71	and	and	CCONJ
inlawrev-2294	18	72	which	which	DET
inlawrev-2294	18	73	financial	financial	ADJ
inlawrev-2294	18	74	statements	statement	NOUN
inlawrev-2294	18	75	should	should	AUX
inlawrev-2294	18	76	be	be	AUX
inlawrev-2294	18	77	prepared.4	prepared.4	ADJ
inlawrev-2294	18	78	although	although	SCONJ
inlawrev-2294	18	79	the	the	DET
inlawrev-2294	18	80	a.i.c.p.a	a.i.c.p.a	NOUN
inlawrev-2294	18	81	.	.	PUNCT
inlawrev-2294	18	82	has	have	AUX
inlawrev-2294	18	83	formulated	formulate	VERB
inlawrev-2294	18	84	elaborate	elaborate	ADJ
inlawrev-2294	18	85	general	general	ADJ
inlawrev-2294	18	86	definitions	definition	NOUN
inlawrev-2294	18	87	of	of	ADP
inlawrev-2294	18	88	the	the	DET
inlawrev-2294	18	89	term	term	NOUN
inlawrev-2294	18	90	gaap	gaap	NOUN
inlawrev-2294	18	91	,	,	PUNCT
inlawrev-2294	18	92	it	it	PRON
inlawrev-2294	18	93	has	have	AUX
inlawrev-2294	18	94	not	not	PART
inlawrev-2294	18	95	as	as	ADV
inlawrev-2294	18	96	yet	yet	ADV
inlawrev-2294	18	97	codified	codify	VERB
inlawrev-2294	18	98	all	all	DET
inlawrev-2294	18	99	gaap	gaap	NOUN
inlawrev-2294	18	100	into	into	ADP
inlawrev-2294	18	101	a	a	DET
inlawrev-2294	18	102	single	single	ADJ
inlawrev-2294	18	103	writing.5	writing.5	NOUN
inlawrev-2294	18	104	the	the	DET
inlawrev-2294	18	105	accounting	accounting	NOUN
inlawrev-2294	18	106	principles	principle	NOUN
inlawrev-2294	18	107	board	board	NOUN
inlawrev-2294	18	108	(	(	PUNCT
inlawrev-2294	18	109	a.p.b	a.p.b	NOUN
inlawrev-2294	18	110	.	.	PUNCT
inlawrev-2294	18	111	)	)	PUNCT
inlawrev-2294	19	1	and	and	CCONJ
inlawrev-2294	19	2	more	more	ADV
inlawrev-2294	19	3	recently	recently	ADV
inlawrev-2294	19	4	the	the	DET
inlawrev-2294	19	5	financial	financial	ADJ
inlawrev-2294	19	6	accounting	accounting	NOUN
inlawrev-2294	19	7	standards	standard	NOUN
inlawrev-2294	19	8	board	board	NOUN
inlawrev-2294	19	9	(	(	PUNCT
inlawrev-2294	19	10	f.a.s.b	f.a.s.b	PROPN
inlawrev-2294	19	11	.	.	PUNCT
inlawrev-2294	19	12	)	)	PUNCT
inlawrev-2294	19	13	of	of	ADP
inlawrev-2294	19	14	the	the	DET
inlawrev-2294	19	15	a.i.c.p.a	a.i.c.p.a	NOUN
inlawrev-2294	19	16	.	.	PUNCT
inlawrev-2294	19	17	6	6	NUM
inlawrev-2294	19	18	have	have	AUX
inlawrev-2294	19	19	issued	issue	VERB
inlawrev-2294	19	20	statements	statement	NOUN
inlawrev-2294	19	21	in	in	ADP
inlawrev-2294	19	22	a	a	DET
inlawrev-2294	19	23	piecemeal	piecemeal	ADJ
inlawrev-2294	19	24	fashion	fashion	NOUN
inlawrev-2294	19	25	on	on	ADP
inlawrev-2294	19	26	specific	specific	ADJ
inlawrev-2294	19	27	items	item	NOUN
inlawrev-2294	19	28	but	but	CCONJ
inlawrev-2294	19	29	have	have	AUX
inlawrev-2294	19	30	not	not	PART
inlawrev-2294	19	31	as	as	ADV
inlawrev-2294	19	32	yet	yet	ADV
inlawrev-2294	19	33	detailed	detail	VERB
inlawrev-2294	19	34	all	all	DET
inlawrev-2294	19	35	gaap	gaap	NOUN
inlawrev-2294	19	36	.	.	PUNCT
inlawrev-2294	20	1	consequently	consequently	ADV
inlawrev-2294	20	2	,	,	PUNCT
inlawrev-2294	20	3	the	the	DET
inlawrev-2294	20	4	profession	profession	NOUN
inlawrev-2294	20	5	is	be	AUX
inlawrev-2294	20	6	often	often	ADV
inlawrev-2294	20	7	confronted	confront	VERB
inlawrev-2294	20	8	with	with	ADP
inlawrev-2294	20	9	the	the	DET
inlawrev-2294	20	10	task	task	NOUN
inlawrev-2294	20	11	of	of	ADP
inlawrev-2294	20	12	determining	determine	VERB
inlawrev-2294	20	13	whether	whether	SCONJ
inlawrev-2294	20	14	a	a	DET
inlawrev-2294	20	15	particular	particular	ADJ
inlawrev-2294	20	16	accounting	accounting	NOUN
inlawrev-2294	20	17	principle	principle	NOUN
inlawrev-2294	20	18	is	be	AUX
inlawrev-2294	20	19	generally	generally	ADV
inlawrev-2294	20	20	accepted.7	accepted.7	ADP
inlawrev-2294	20	21	problematically	problematically	ADV
inlawrev-2294	20	22	,	,	PUNCT
inlawrev-2294	20	23	an	an	DET
inlawrev-2294	20	24	auditor	auditor	NOUN
inlawrev-2294	20	25	's	's	PART
inlawrev-2294	20	26	opinion	opinion	NOUN
inlawrev-2294	20	27	must	must	AUX
inlawrev-2294	20	28	state	state	VERB
inlawrev-2294	20	29	whether	whether	SCONJ
inlawrev-2294	20	30	the	the	DET
inlawrev-2294	20	31	financial	financial	ADJ
inlawrev-2294	20	32	statements	statement	NOUN
inlawrev-2294	20	33	are	be	AUX
inlawrev-2294	20	34	presented	present	VERB
inlawrev-2294	20	35	fairly	fairly	ADV
inlawrev-2294	20	36	and	and	CCONJ
inlawrev-2294	20	37	in	in	ADP
inlawrev-2294	20	38	accordance	accordance	NOUN
inlawrev-2294	20	39	with	with	ADP
inlawrev-2294	20	40	gaap,8	gaap,8	NOUN
inlawrev-2294	20	41	but	but	CCONJ
inlawrev-2294	20	42	in	in	ADP
inlawrev-2294	20	43	some	some	DET
inlawrev-2294	20	44	in4	in4	NOUN
inlawrev-2294	20	45	2	2	NUM
inlawrev-2294	20	46	a.i.c.p.a	a.i.c.p.a	NOUN
inlawrev-2294	20	47	.	.	PUNCT
inlawrev-2294	21	1	,	,	PUNCT
inlawrev-2294	21	2	apb	apb	PROPN
inlawrev-2294	21	3	statement	statement	NOUN
inlawrev-2294	21	4	no	no	INTJ
inlawrev-2294	21	5	.	.	PUNCT
inlawrev-2294	22	1	k	k	X
inlawrev-2294	22	2	,	,	PUNCT
inlawrev-2294	22	3	apb	apb	PROPN
inlawrev-2294	22	4	accounting	accounting	NOUN
inlawrev-2294	22	5	principles	principle	NOUN
inlawrev-2294	22	6	1	1	NUM
inlawrev-2294	22	7	137	137	NUM
inlawrev-2294	22	8	,	,	PUNCT
inlawrev-2294	22	9	at	at	ADP
inlawrev-2294	22	10	9083	9083	NUM
inlawrev-2294	22	11	-	-	SYM
inlawrev-2294	22	12	84	84	NUM
inlawrev-2294	22	13	(	(	PUNCT
inlawrev-2294	22	14	cch	cch	NOUN
inlawrev-2294	22	15	1973	1973	NUM
inlawrev-2294	22	16	)	)	PUNCT
inlawrev-2294	22	17	.	.	PUNCT
inlawrev-2294	23	1	see	see	VERB
inlawrev-2294	23	2	also	also	ADV
inlawrev-2294	23	3	2	2	NUM
inlawrev-2294	23	4	a.i.c.p.a	a.i.c.p.a	NOUN
inlawrev-2294	23	5	.	.	PUNCT
inlawrev-2294	23	6	,	,	PUNCT
inlawrev-2294	23	7	accounting	accounting	NOUN
inlawrev-2294	23	8	terminology	terminology	NOUN
inlawrev-2294	23	9	bulletin	bulletin	NOUN
inlawrev-2294	23	10	no	no	INTJ
inlawrev-2294	23	11	.	.	NOUN
inlawrev-2294	23	12	1	1	NUM
inlawrev-2294	23	13	,	,	PUNCT
inlawrev-2294	23	14	apb	apb	PROPN
inlawrev-2294	23	15	accounting	accounting	NOUN
inlawrev-2294	23	16	principles	principle	NOUN
inlawrev-2294	23	17	11	11	NUM
inlawrev-2294	23	18	16	16	NUM
inlawrev-2294	23	19	-	-	SYM
inlawrev-2294	23	20	17	17	NUM
inlawrev-2294	23	21	,	,	PUNCT
inlawrev-2294	23	22	at	at	ADP
inlawrev-2294	23	23	9505	9505	NUM
inlawrev-2294	23	24	-	-	SYM
inlawrev-2294	23	25	06	06	NUM
inlawrev-2294	23	26	(	(	PUNCT
inlawrev-2294	23	27	cch	cch	NOUN
inlawrev-2294	23	28	1973	1973	NUM
inlawrev-2294	23	29	)	)	PUNCT
inlawrev-2294	23	30	.	.	PUNCT
inlawrev-2294	24	1	perhaps	perhaps	ADV
inlawrev-2294	24	2	the	the	DET
inlawrev-2294	24	3	most	most	ADV
inlawrev-2294	24	4	concise	concise	ADJ
inlawrev-2294	24	5	definition	definition	NOUN
inlawrev-2294	24	6	of	of	ADP
inlawrev-2294	24	7	gaap	gaap	PROPN
inlawrev-2294	24	8	was	be	AUX
inlawrev-2294	24	9	that	that	SCONJ
inlawrev-2294	24	10	offered	offer	VERB
inlawrev-2294	24	11	by	by	ADP
inlawrev-2294	24	12	the	the	DET
inlawrev-2294	24	13	a.i.c.p.a	a.i.c.p.a	NOUN
inlawrev-2294	24	14	.	.	PUNCT
inlawrev-2294	25	1	special	special	ADJ
inlawrev-2294	25	2	committee	committee	NOUN
inlawrev-2294	25	3	on	on	ADP
inlawrev-2294	25	4	opinions	opinion	NOUN
inlawrev-2294	25	5	of	of	ADP
inlawrev-2294	25	6	the	the	DET
inlawrev-2294	25	7	accounting	accounting	NOUN
inlawrev-2294	25	8	principles	principle	NOUN
inlawrev-2294	25	9	board	board	NOUN
inlawrev-2294	25	10	,	,	PUNCT
inlawrev-2294	25	11	which	which	PRON
inlawrev-2294	25	12	defined	define	VERB
inlawrev-2294	25	13	gaap	gaap	NOUN
inlawrev-2294	25	14	as	as	SCONJ
inlawrev-2294	25	15	principles	principle	NOUN
inlawrev-2294	25	16	having	have	VERB
inlawrev-2294	25	17	"	"	PUNCT
inlawrev-2294	25	18	substantial	substantial	ADJ
inlawrev-2294	25	19	authoritative	authoritative	ADJ
inlawrev-2294	25	20	support	support	NOUN
inlawrev-2294	25	21	.	.	PUNCT
inlawrev-2294	25	22	"	"	PUNCT
inlawrev-2294	26	1	apb	apb	PROPN
inlawrev-2294	26	2	statement	statement	NOUN
inlawrev-2294	26	3	no	no	INTJ
inlawrev-2294	26	4	.	.	PUNCT
inlawrev-2294	27	1	h	h	NOUN
inlawrev-2294	27	2	,	,	PUNCT
inlawrev-2294	27	3	supra	supra	PROPN
inlawrev-2294	27	4	,	,	PUNCT
inlawrev-2294	27	5	at	at	ADP
inlawrev-2294	27	6	9505	9505	NUM
inlawrev-2294	27	7	n.38	n.38	PROPN
inlawrev-2294	27	8	.	.	PUNCT
inlawrev-2294	28	1	6for	6for	ADP
inlawrev-2294	28	2	a	a	DET
inlawrev-2294	28	3	recent	recent	ADJ
inlawrev-2294	28	4	article	article	NOUN
inlawrev-2294	28	5	discussing	discuss	VERB
inlawrev-2294	28	6	this	this	DET
inlawrev-2294	28	7	problem	problem	NOUN
inlawrev-2294	28	8	,	,	PUNCT
inlawrev-2294	28	9	see	see	VERB
inlawrev-2294	28	10	carmichael	carmichael	PROPN
inlawrev-2294	28	11	,	,	PUNCT
inlawrev-2294	28	12	what	what	PRON
inlawrev-2294	28	13	does	do	AUX
inlawrev-2294	28	14	the	the	DET
inlawrev-2294	28	15	independent	independent	ADJ
inlawrev-2294	28	16	auditor	auditor	NOUN
inlawrev-2294	28	17	's	's	PART
inlawrev-2294	28	18	opinion	opinion	NOUN
inlawrev-2294	28	19	really	really	ADV
inlawrev-2294	28	20	mean	mean	VERB
inlawrev-2294	28	21	?	?	PUNCT
inlawrev-2294	28	22	,	,	PUNCT
inlawrev-2294	28	23	138	138	NUM
inlawrev-2294	28	24	j.	j.	PROPN
inlawrev-2294	28	25	accountancy	accountancy	PROPN
inlawrev-2294	28	26	,	,	PUNCT
inlawrev-2294	28	27	nov	nov	PROPN
inlawrev-2294	28	28	.	.	PROPN
inlawrev-2294	28	29	1974	1974	NUM
inlawrev-2294	28	30	,	,	PUNCT
inlawrev-2294	28	31	at	at	ADP
inlawrev-2294	28	32	83	83	NUM
inlawrev-2294	28	33	.	.	PUNCT
inlawrev-2294	29	1	"	"	PUNCT
inlawrev-2294	29	2	at	at	ADP
inlawrev-2294	29	3	this	this	DET
inlawrev-2294	29	4	point	point	NOUN
inlawrev-2294	29	5	it	it	PRON
inlawrev-2294	29	6	would	would	AUX
inlawrev-2294	29	7	be	be	AUX
inlawrev-2294	29	8	wise	wise	ADJ
inlawrev-2294	29	9	to	to	PART
inlawrev-2294	29	10	explain	explain	VERB
inlawrev-2294	29	11	the	the	DET
inlawrev-2294	29	12	various	various	ADJ
inlawrev-2294	29	13	organizations	organization	NOUN
inlawrev-2294	29	14	having	have	VERB
inlawrev-2294	29	15	a	a	DET
inlawrev-2294	29	16	direct	direct	ADJ
inlawrev-2294	29	17	impact	impact	NOUN
inlawrev-2294	29	18	on	on	ADP
inlawrev-2294	29	19	the	the	DET
inlawrev-2294	29	20	accounting	accounting	NOUN
inlawrev-2294	29	21	profession	profession	NOUN
inlawrev-2294	29	22	.	.	PUNCT
inlawrev-2294	30	1	the	the	DET
inlawrev-2294	30	2	a.i.c.p.a	a.i.c.p.a	NOUN
inlawrev-2294	30	3	.	.	PUNCT
inlawrev-2294	30	4	is	be	AUX
inlawrev-2294	30	5	the	the	DET
inlawrev-2294	30	6	governing	govern	VERB
inlawrev-2294	30	7	body	body	NOUN
inlawrev-2294	30	8	of	of	ADP
inlawrev-2294	30	9	all	all	DET
inlawrev-2294	30	10	c.p.a	c.p.a	NOUN
inlawrev-2294	30	11	.	.	PUNCT
inlawrev-2294	31	1	members	member	NOUN
inlawrev-2294	31	2	.	.	PUNCT
inlawrev-2294	32	1	from	from	ADP
inlawrev-2294	32	2	1938	1938	NUM
inlawrev-2294	32	3	to	to	ADP
inlawrev-2294	32	4	1959	1959	NUM
inlawrev-2294	32	5	,	,	PUNCT
inlawrev-2294	32	6	the	the	DET
inlawrev-2294	32	7	a.i.c.p.a	a.i.c.p.a	NOUN
inlawrev-2294	32	8	.	.	PUNCT
inlawrev-2294	32	9	's	's	PART
inlawrev-2294	32	10	committee	committee	NOUN
inlawrev-2294	32	11	on	on	ADP
inlawrev-2294	32	12	accounting	accounting	NOUN
inlawrev-2294	32	13	procedure	procedure	NOUN
inlawrev-2294	32	14	was	be	AUX
inlawrev-2294	32	15	the	the	DET
inlawrev-2294	32	16	senior	senior	ADJ
inlawrev-2294	32	17	technical	technical	ADJ
inlawrev-2294	32	18	committee	committee	NOUN
inlawrev-2294	32	19	that	that	PRON
inlawrev-2294	32	20	was	be	AUX
inlawrev-2294	32	21	authorized	authorize	VERB
inlawrev-2294	32	22	to	to	PART
inlawrev-2294	32	23	issue	issue	VERB
inlawrev-2294	32	24	pronouncements	pronouncement	NOUN
inlawrev-2294	32	25	on	on	ADP
inlawrev-2294	32	26	accounting	accounting	NOUN
inlawrev-2294	32	27	principles	principle	NOUN
inlawrev-2294	32	28	.	.	PUNCT
inlawrev-2294	33	1	the	the	DET
inlawrev-2294	33	2	accounting	accounting	NOUN
inlawrev-2294	33	3	principles	principle	NOUN
inlawrev-2294	33	4	board	board	NOUN
inlawrev-2294	33	5	(	(	PUNCT
inlawrev-2294	33	6	a.p.b	a.p.b	NOUN
inlawrev-2294	33	7	.	.	PUNCT
inlawrev-2294	33	8	)	)	PUNCT
inlawrev-2294	33	9	took	take	VERB
inlawrev-2294	33	10	over	over	ADP
inlawrev-2294	33	11	this	this	DET
inlawrev-2294	33	12	function	function	NOUN
inlawrev-2294	33	13	from	from	ADP
inlawrev-2294	33	14	1959	1959	NUM
inlawrev-2294	33	15	to	to	ADP
inlawrev-2294	33	16	1973	1973	NUM
inlawrev-2294	33	17	,	,	PUNCT
inlawrev-2294	33	18	when	when	SCONJ
inlawrev-2294	33	19	it	it	PRON
inlawrev-2294	33	20	was	be	AUX
inlawrev-2294	33	21	replaced	replace	VERB
inlawrev-2294	33	22	by	by	ADP
inlawrev-2294	33	23	the	the	DET
inlawrev-2294	33	24	financial	financial	ADJ
inlawrev-2294	33	25	accounting	accounting	NOUN
inlawrev-2294	33	26	standards	standards	PROPN
inlawrev-2294	33	27	board	board	NOUN
inlawrev-2294	33	28	(	(	PUNCT
inlawrev-2294	33	29	f.a.s.b	f.a.s.b	NOUN
inlawrev-2294	33	30	.	.	PUNCT
inlawrev-2294	33	31	)	)	PUNCT
inlawrev-2294	33	32	.	.	PUNCT
inlawrev-2294	34	1	r.	r.	PROPN
inlawrev-2294	34	2	montgomery	montgomery	PROPN
inlawrev-2294	34	3	,	,	PUNCT
inlawrev-2294	34	4	montgomery	montgomery	PROPN
inlawrev-2294	34	5	's	's	PART
inlawrev-2294	34	6	auditing	auditing	NOUN
inlawrev-2294	34	7	25	25	NUM
inlawrev-2294	34	8	-	-	SYM
inlawrev-2294	34	9	26	26	NUM
inlawrev-2294	34	10	(	(	PUNCT
inlawrev-2294	34	11	9th	9th	ADJ
inlawrev-2294	34	12	ed	ed	NOUN
inlawrev-2294	34	13	.	.	PROPN
inlawrev-2294	34	14	1975	1975	NUM
inlawrev-2294	34	15	)	)	PUNCT
inlawrev-2294	34	16	.	.	PUNCT
inlawrev-2294	35	1	'	'	PUNCT
inlawrev-2294	36	1	apb	apb	PROPN
inlawrev-2294	36	2	statement	statement	NOUN
inlawrev-2294	36	3	no	no	INTJ
inlawrev-2294	36	4	.	.	PUNCT
inlawrev-2294	37	1	k	k	X
inlawrev-2294	37	2	,	,	PUNCT
inlawrev-2294	37	3	supra	supra	PROPN
inlawrev-2294	37	4	note	note	PROPN
inlawrev-2294	37	5	4	4	NUM
inlawrev-2294	37	6	,	,	PUNCT
inlawrev-2294	37	7	11	11	NUM
inlawrev-2294	37	8	137	137	NUM
inlawrev-2294	37	9	-	-	SYM
inlawrev-2294	37	10	206	206	NUM
inlawrev-2294	37	11	,	,	PUNCT
inlawrev-2294	37	12	at	at	ADP
inlawrev-2294	37	13	9083	9083	NUM
inlawrev-2294	37	14	-	-	SYM
inlawrev-2294	37	15	103	103	NUM
inlawrev-2294	37	16	,	,	PUNCT
inlawrev-2294	37	17	offers	offer	VERB
inlawrev-2294	37	18	a	a	DET
inlawrev-2294	37	19	general	general	ADJ
inlawrev-2294	37	20	discussion	discussion	NOUN
inlawrev-2294	37	21	of	of	ADP
inlawrev-2294	37	22	how	how	SCONJ
inlawrev-2294	37	23	to	to	PART
inlawrev-2294	37	24	determine	determine	VERB
inlawrev-2294	37	25	whether	whether	SCONJ
inlawrev-2294	37	26	a	a	DET
inlawrev-2294	37	27	principle	principle	NOUN
inlawrev-2294	37	28	is	be	AUX
inlawrev-2294	37	29	generally	generally	ADV
inlawrev-2294	37	30	accepted	accept	VERB
inlawrev-2294	37	31	and	and	CCONJ
inlawrev-2294	37	32	the	the	DET
inlawrev-2294	37	33	basic	basic	ADJ
inlawrev-2294	37	34	rules	rule	NOUN
inlawrev-2294	37	35	governing	govern	VERB
inlawrev-2294	37	36	gaap	gaap	NOUN
inlawrev-2294	37	37	.	.	PUNCT
inlawrev-2294	38	1	8aicpa	8aicpa	NUM
inlawrev-2294	38	2	professional	professional	ADJ
inlawrev-2294	38	3	standards	standard	NOUN
inlawrev-2294	38	4	,	,	PUNCT
inlawrev-2294	38	5	supra	supra	PROPN
inlawrev-2294	38	6	note	note	NOUN
inlawrev-2294	38	7	3	3	NUM
inlawrev-2294	38	8	,	,	PUNCT
inlawrev-2294	38	9	§	§	PROPN
inlawrev-2294	38	10	410.01	410.01	NUM
inlawrev-2294	38	11	.	.	PUNCT
inlawrev-2294	39	1	see	see	VERB
inlawrev-2294	39	2	also	also	ADV
inlawrev-2294	39	3	a.i.c.p.a	a.i.c.p.a	ADP
inlawrev-2294	39	4	.	.	PUNCT
inlawrev-2294	40	1	code	code	NOUN
inlawrev-2294	40	2	of	of	ADP
inlawrev-2294	40	3	professional	professional	ADJ
inlawrev-2294	40	4	ethics	ethic	NOUN
inlawrev-2294	40	5	,	,	PUNCT
inlawrev-2294	40	6	rule	rule	VERB
inlawrev-2294	40	7	203	203	NUM
inlawrev-2294	40	8	,	,	PUNCT
inlawrev-2294	40	9	reprinted	reprint	VERB
inlawrev-2294	40	10	in	in	ADP
inlawrev-2294	40	11	a.i.c.p.a	a.i.c.p.a	NOUN
inlawrev-2294	40	12	.	.	PUNCT
inlawrev-2294	41	1	professional	professional	ADJ
inlawrev-2294	41	2	standards	standard	NOUN
inlawrev-2294	41	3	,	,	PUNCT
inlawrev-2294	41	4	supra	supra	PROPN
inlawrev-2294	41	5	note	note	NOUN
inlawrev-2294	41	6	3	3	NUM
inlawrev-2294	41	7	,	,	PUNCT
inlawrev-2294	41	8	§	§	PROPN
inlawrev-2294	41	9	509.18	509.18	NUM
inlawrev-2294	41	10	.	.	PUNCT
inlawrev-2294	42	1	the	the	DET
inlawrev-2294	42	2	sec	sec	PROPN
inlawrev-2294	42	3	has	have	VERB
inlawrev-2294	42	4	a	a	DET
inlawrev-2294	42	5	similar	similar	ADJ
inlawrev-2294	42	6	requirement	requirement	NOUN
inlawrev-2294	42	7	for	for	ADP
inlawrev-2294	42	8	all	all	DET
inlawrev-2294	42	9	financial	financial	ADJ
inlawrev-2294	42	10	1978	1978	NUM
inlawrev-2294	42	11	]	]	PUNCT
inlawrev-2294	42	12	qualifications	qualification	NOUN
inlawrev-2294	42	13	and	and	CCONJ
inlawrev-2294	42	14	disclaimers	disclaimer	NOUN
inlawrev-2294	42	15	433	433	NUM
inlawrev-2294	42	16	stances	stance	NOUN
inlawrev-2294	42	17	the	the	DET
inlawrev-2294	42	18	auditor	auditor	NOUN
inlawrev-2294	42	19	may	may	AUX
inlawrev-2294	42	20	not	not	PART
inlawrev-2294	42	21	be	be	AUX
inlawrev-2294	42	22	sure	sure	ADJ
inlawrev-2294	42	23	whether	whether	SCONJ
inlawrev-2294	42	24	a	a	DET
inlawrev-2294	42	25	principle	principle	NOUN
inlawrev-2294	42	26	is	be	AUX
inlawrev-2294	42	27	generally	generally	ADV
inlawrev-2294	42	28	accepted	accept	VERB
inlawrev-2294	42	29	due	due	ADP
inlawrev-2294	42	30	to	to	ADP
inlawrev-2294	42	31	a	a	DET
inlawrev-2294	42	32	lack	lack	NOUN
inlawrev-2294	42	33	of	of	ADP
inlawrev-2294	42	34	official	official	ADJ
inlawrev-2294	42	35	pronouncements	pronouncement	NOUN
inlawrev-2294	42	36	.	.	PUNCT
inlawrev-2294	43	1	unlike	unlike	ADP
inlawrev-2294	43	2	gaap	gaap	PROPN
inlawrev-2294	43	3	,	,	PUNCT
inlawrev-2294	43	4	gaas	gaas	PROPN
inlawrev-2294	43	5	have	have	AUX
inlawrev-2294	43	6	been	be	AUX
inlawrev-2294	43	7	the	the	DET
inlawrev-2294	43	8	subject	subject	NOUN
inlawrev-2294	43	9	of	of	ADP
inlawrev-2294	43	10	a	a	DET
inlawrev-2294	43	11	comprehensive	comprehensive	ADJ
inlawrev-2294	43	12	codification	codification	NOUN
inlawrev-2294	43	13	by	by	ADP
inlawrev-2294	43	14	the	the	DET
inlawrev-2294	43	15	a.i.c.p.a	a.i.c.p.a	NOUN
inlawrev-2294	43	16	.	.	PUNCT
inlawrev-2294	44	1	gaas	gaas	PROPN
inlawrev-2294	44	2	are	be	AUX
inlawrev-2294	44	3	divided	divide	VERB
inlawrev-2294	44	4	into	into	ADP
inlawrev-2294	44	5	three	three	NUM
inlawrev-2294	44	6	broad	broad	ADJ
inlawrev-2294	44	7	areas	area	NOUN
inlawrev-2294	44	8	:	:	PUNCT
inlawrev-2294	44	9	general	general	ADJ
inlawrev-2294	44	10	standards	standard	NOUN
inlawrev-2294	44	11	,	,	PUNCT
inlawrev-2294	44	12	standards	standard	NOUN
inlawrev-2294	44	13	of	of	ADP
inlawrev-2294	44	14	field	field	NOUN
inlawrev-2294	44	15	work	work	NOUN
inlawrev-2294	44	16	,	,	PUNCT
inlawrev-2294	44	17	and	and	CCONJ
inlawrev-2294	44	18	standards	standard	NOUN
inlawrev-2294	44	19	of	of	ADP
inlawrev-2294	44	20	reporting.9	reporting.9	NOUN
inlawrev-2294	44	21	the	the	DET
inlawrev-2294	44	22	following	follow	VERB
inlawrev-2294	44	23	general	general	ADJ
inlawrev-2294	44	24	standards	standard	NOUN
inlawrev-2294	44	25	are	be	AUX
inlawrev-2294	44	26	concerned	concern	VERB
inlawrev-2294	44	27	with	with	ADP
inlawrev-2294	44	28	the	the	DET
inlawrev-2294	44	29	qualifications	qualification	NOUN
inlawrev-2294	44	30	of	of	ADP
inlawrev-2294	44	31	the	the	DET
inlawrev-2294	44	32	auditor	auditor	NOUN
inlawrev-2294	44	33	and	and	CCONJ
inlawrev-2294	44	34	the	the	DET
inlawrev-2294	44	35	quality	quality	NOUN
inlawrev-2294	44	36	of	of	ADP
inlawrev-2294	44	37	his	his	PRON
inlawrev-2294	44	38	work:10	work:10	X
inlawrev-2294	44	39	(	(	PUNCT
inlawrev-2294	44	40	1	1	NUM
inlawrev-2294	44	41	)	)	PUNCT
inlawrev-2294	44	42	"	"	PUNCT
inlawrev-2294	44	43	the	the	DET
inlawrev-2294	44	44	examination	examination	NOUN
inlawrev-2294	44	45	is	be	AUX
inlawrev-2294	44	46	to	to	PART
inlawrev-2294	44	47	be	be	AUX
inlawrev-2294	44	48	performed	perform	VERB
inlawrev-2294	44	49	by	by	ADP
inlawrev-2294	44	50	a	a	DET
inlawrev-2294	44	51	person	person	NOUN
inlawrev-2294	44	52	or	or	CCONJ
inlawrev-2294	44	53	persons	person	NOUN
inlawrev-2294	44	54	having	have	VERB
inlawrev-2294	44	55	adequate	adequate	ADJ
inlawrev-2294	44	56	technical	technical	ADJ
inlawrev-2294	44	57	training	training	NOUN
inlawrev-2294	44	58	and	and	CCONJ
inlawrev-2294	44	59	proficiency	proficiency	NOUN
inlawrev-2294	44	60	as	as	ADP
inlawrev-2294	44	61	an	an	DET
inlawrev-2294	44	62	auditor	auditor	NOUN
inlawrev-2294	44	63	;	;	PUNCT
inlawrev-2294	44	64	"	"	PUNCT
inlawrev-2294	44	65	11	11	NUM
inlawrev-2294	44	66	(	(	PUNCT
inlawrev-2294	44	67	2	2	NUM
inlawrev-2294	44	68	)	)	PUNCT
inlawrev-2294	44	69	"	"	PUNCT
inlawrev-2294	44	70	[	[	X
inlawrev-2294	44	71	i]n	i]n	NOUN
inlawrev-2294	44	72	all	all	DET
inlawrev-2294	44	73	matters	matter	NOUN
inlawrev-2294	44	74	relating	relate	VERB
inlawrev-2294	44	75	to	to	ADP
inlawrev-2294	44	76	the	the	DET
inlawrev-2294	44	77	assignment	assignment	NOUN
inlawrev-2294	44	78	,	,	PUNCT
inlawrev-2294	44	79	an	an	DET
inlawrev-2294	44	80	independence	independence	NOUN
inlawrev-2294	44	81	in	in	ADP
inlawrev-2294	44	82	mental	mental	ADJ
inlawrev-2294	44	83	attitude	attitude	NOUN
inlawrev-2294	44	84	is	be	AUX
inlawrev-2294	44	85	to	to	PART
inlawrev-2294	44	86	be	be	AUX
inlawrev-2294	44	87	maintained	maintain	VERB
inlawrev-2294	44	88	by	by	ADP
inlawrev-2294	44	89	the	the	DET
inlawrev-2294	44	90	auditor	auditor	NOUN
inlawrev-2294	44	91	or	or	CCONJ
inlawrev-2294	44	92	auditors	auditor	NOUN
inlawrev-2294	44	93	;	;	PUNCT
inlawrev-2294	44	94	"	"	PUNCT
inlawrev-2294	44	95	12	12	NUM
inlawrev-2294	44	96	and	and	CCONJ
inlawrev-2294	44	97	(	(	PUNCT
inlawrev-2294	44	98	3	3	NUM
inlawrev-2294	44	99	)	)	PUNCT
inlawrev-2294	44	100	"	"	PUNCT
inlawrev-2294	44	101	[	[	X
inlawrev-2294	44	102	d]ue	d]ue	ADJ
inlawrev-2294	44	103	professional	professional	ADJ
inlawrev-2294	44	104	care	care	NOUN
inlawrev-2294	44	105	is	be	AUX
inlawrev-2294	44	106	to	to	PART
inlawrev-2294	44	107	be	be	AUX
inlawrev-2294	44	108	exercised	exercise	VERB
inlawrev-2294	44	109	in	in	ADP
inlawrev-2294	44	110	the	the	DET
inlawrev-2294	44	111	performance	performance	NOUN
inlawrev-2294	44	112	of	of	ADP
inlawrev-2294	44	113	the	the	DET
inlawrev-2294	44	114	examination	examination	NOUN
inlawrev-2294	44	115	and	and	CCONJ
inlawrev-2294	44	116	preparation	preparation	NOUN
inlawrev-2294	44	117	of	of	ADP
inlawrev-2294	44	118	the	the	DET
inlawrev-2294	44	119	report	report	NOUN
inlawrev-2294	44	120	.	.	PUNCT
inlawrev-2294	44	121	"	"	PUNCT
inlawrev-2294	45	1	13	13	NUM
inlawrev-2294	45	2	the	the	DET
inlawrev-2294	45	3	following	follow	VERB
inlawrev-2294	45	4	standards	standard	NOUN
inlawrev-2294	45	5	of	of	ADP
inlawrev-2294	45	6	field	field	NOUN
inlawrev-2294	45	7	work	work	NOUN
inlawrev-2294	45	8	focus	focus	NOUN
inlawrev-2294	45	9	on	on	ADP
inlawrev-2294	45	10	the	the	DET
inlawrev-2294	45	11	mechanics	mechanic	NOUN
inlawrev-2294	45	12	of	of	ADP
inlawrev-2294	45	13	the	the	DET
inlawrev-2294	45	14	audit	audit	NOUN
inlawrev-2294	45	15	and	and	CCONJ
inlawrev-2294	45	16	what	what	PRON
inlawrev-2294	45	17	is	be	AUX
inlawrev-2294	45	18	considered	consider	VERB
inlawrev-2294	45	19	proper	proper	ADJ
inlawrev-2294	45	20	in	in	ADP
inlawrev-2294	45	21	the	the	DET
inlawrev-2294	45	22	audit	audit	NOUN
inlawrev-2294	45	23	cycle	cycle	NOUN
inlawrev-2294	45	24	:	:	PUNCT
inlawrev-2294	45	25	(	(	PUNCT
inlawrev-2294	45	26	1	1	X
inlawrev-2294	45	27	)	)	PUNCT
inlawrev-2294	45	28	"	"	PUNCT
inlawrev-2294	45	29	the	the	DET
inlawrev-2294	45	30	work	work	NOUN
inlawrev-2294	45	31	is	be	AUX
inlawrev-2294	45	32	to	to	PART
inlawrev-2294	45	33	be	be	AUX
inlawrev-2294	45	34	adequately	adequately	ADV
inlawrev-2294	45	35	planned	plan	VERB
inlawrev-2294	45	36	and	and	CCONJ
inlawrev-2294	45	37	assistants	assistant	NOUN
inlawrev-2294	45	38	,	,	PUNCT
inlawrev-2294	45	39	if	if	SCONJ
inlawrev-2294	45	40	any	any	PRON
inlawrev-2294	45	41	,	,	PUNCT
inlawrev-2294	45	42	are	be	AUX
inlawrev-2294	45	43	to	to	PART
inlawrev-2294	45	44	be	be	AUX
inlawrev-2294	45	45	properly	properly	ADV
inlawrev-2294	45	46	supervised";14	supervised";14	NOUN
inlawrev-2294	45	47	(	(	PUNCT
inlawrev-2294	45	48	2	2	NUM
inlawrev-2294	45	49	)	)	PUNCT
inlawrev-2294	45	50	"	"	PUNCT
inlawrev-2294	45	51	[	[	X
inlawrev-2294	45	52	t]here	t]here	NOUN
inlawrev-2294	45	53	is	be	AUX
inlawrev-2294	45	54	to	to	PART
inlawrev-2294	45	55	be	be	AUX
inlawrev-2294	45	56	a	a	DET
inlawrev-2294	45	57	proper	proper	ADJ
inlawrev-2294	45	58	study	study	NOUN
inlawrev-2294	45	59	and	and	CCONJ
inlawrev-2294	45	60	evaluation	evaluation	NOUN
inlawrev-2294	45	61	of	of	ADP
inlawrev-2294	45	62	existing	exist	VERB
inlawrev-2294	45	63	internal	internal	ADJ
inlawrev-2294	45	64	control	control	NOUN
inlawrev-2294	45	65	as	as	ADP
inlawrev-2294	45	66	a	a	DET
inlawrev-2294	45	67	basis	basis	NOUN
inlawrev-2294	45	68	for	for	ADP
inlawrev-2294	45	69	reliance	reliance	NOUN
inlawrev-2294	45	70	thereon	thereon	NOUN
inlawrev-2294	45	71	and	and	CCONJ
inlawrev-2294	45	72	for	for	ADP
inlawrev-2294	45	73	the	the	DET
inlawrev-2294	45	74	determination	determination	NOUN
inlawrev-2294	45	75	of	of	ADP
inlawrev-2294	45	76	the	the	DET
inlawrev-2294	45	77	resultant	resultant	NOUN
inlawrev-2294	45	78	extent	extent	NOUN
inlawrev-2294	45	79	of	of	ADP
inlawrev-2294	45	80	the	the	DET
inlawrev-2294	45	81	tests	test	NOUN
inlawrev-2294	45	82	to	to	PART
inlawrev-2294	45	83	which	which	PRON
inlawrev-2294	45	84	auditing	auditing	NOUN
inlawrev-2294	45	85	procedures	procedure	NOUN
inlawrev-2294	45	86	are	be	AUX
inlawrev-2294	45	87	to	to	PART
inlawrev-2294	45	88	be	be	AUX
inlawrev-2294	45	89	restricted";16	restricted";16	PROPN
inlawrev-2294	45	90	and	and	CCONJ
inlawrev-2294	45	91	(	(	PUNCT
inlawrev-2294	45	92	3	3	NUM
inlawrev-2294	45	93	)	)	PUNCT
inlawrev-2294	45	94	"	"	PUNCT
inlawrev-2294	45	95	[	[	X
inlawrev-2294	45	96	sufficient	sufficient	ADJ
inlawrev-2294	45	97	competent	competent	ADJ
inlawrev-2294	45	98	evidential	evidential	ADJ
inlawrev-2294	45	99	matter	matter	NOUN
inlawrev-2294	45	100	is	be	AUX
inlawrev-2294	45	101	to	to	PART
inlawrev-2294	45	102	be	be	AUX
inlawrev-2294	45	103	obtained	obtain	VERB
inlawrev-2294	45	104	through	through	ADP
inlawrev-2294	45	105	inspection	inspection	NOUN
inlawrev-2294	45	106	,	,	PUNCT
inlawrev-2294	45	107	observation	observation	NOUN
inlawrev-2294	45	108	,	,	PUNCT
inlawrev-2294	45	109	inquiries	inquiry	NOUN
inlawrev-2294	45	110	,	,	PUNCT
inlawrev-2294	45	111	and	and	CCONJ
inlawrev-2294	45	112	confirmations	confirmation	NOUN
inlawrev-2294	45	113	to	to	PART
inlawrev-2294	45	114	afford	afford	VERB
inlawrev-2294	45	115	a	a	DET
inlawrev-2294	45	116	reasonable	reasonable	ADJ
inlawrev-2294	45	117	basis	basis	NOUN
inlawrev-2294	45	118	for	for	ADP
inlawrev-2294	45	119	opinion	opinion	NOUN
inlawrev-2294	45	120	regarding	regard	VERB
inlawrev-2294	45	121	the	the	DET
inlawrev-2294	45	122	financial	financial	ADJ
inlawrev-2294	45	123	statements	statement	NOUN
inlawrev-2294	45	124	under	under	ADP
inlawrev-2294	45	125	examination	examination	NOUN
inlawrev-2294	45	126	.	.	PUNCT
inlawrev-2294	45	127	"	"	PUNCT
inlawrev-2294	46	1	16	16	NUM
inlawrev-2294	46	2	the	the	DET
inlawrev-2294	46	3	following	follow	VERB
inlawrev-2294	46	4	standards	standard	NOUN
inlawrev-2294	46	5	of	of	ADP
inlawrev-2294	46	6	reporting	reporting	NOUN
inlawrev-2294	46	7	concern	concern	NOUN
inlawrev-2294	46	8	the	the	DET
inlawrev-2294	46	9	content	content	NOUN
inlawrev-2294	46	10	of	of	ADP
inlawrev-2294	46	11	the	the	DET
inlawrev-2294	46	12	work	work	NOUN
inlawrev-2294	46	13	product	product	NOUN
inlawrev-2294	46	14	of	of	ADP
inlawrev-2294	46	15	the	the	DET
inlawrev-2294	46	16	audit	audit	NOUN
inlawrev-2294	46	17	—	—	PUNCT
inlawrev-2294	46	18	the	the	DET
inlawrev-2294	46	19	opinion	opinion	NOUN
inlawrev-2294	46	20	:	:	PUNCT
inlawrev-2294	46	21	(	(	PUNCT
inlawrev-2294	46	22	1	1	X
inlawrev-2294	46	23	)	)	PUNCT
inlawrev-2294	46	24	"	"	PUNCT
inlawrev-2294	46	25	the	the	DET
inlawrev-2294	46	26	report	report	NOUN
inlawrev-2294	46	27	shall	shall	AUX
inlawrev-2294	46	28	state	state	VERB
inlawrev-2294	46	29	whether	whether	SCONJ
inlawrev-2294	46	30	the	the	DET
inlawrev-2294	46	31	financial	financial	ADJ
inlawrev-2294	46	32	statements	statement	NOUN
inlawrev-2294	46	33	are	be	AUX
inlawrev-2294	46	34	presented	present	VERB
inlawrev-2294	46	35	in	in	ADP
inlawrev-2294	46	36	accordance	accordance	NOUN
inlawrev-2294	46	37	with	with	ADP
inlawrev-2294	46	38	generally	generally	ADV
inlawrev-2294	46	39	accepted	accepted	ADJ
inlawrev-2294	46	40	accounting	accounting	NOUN
inlawrev-2294	46	41	principles	principle	NOUN
inlawrev-2294	46	42	"	"	PUNCT
inlawrev-2294	46	43	;	;	PUNCT
inlawrev-2294	46	44	17	17	NUM
inlawrev-2294	46	45	(	(	PUNCT
inlawrev-2294	46	46	2	2	NUM
inlawrev-2294	46	47	)	)	PUNCT
inlawrev-2294	46	48	"	"	PUNCT
inlawrev-2294	46	49	[	[	X
inlawrev-2294	46	50	t]he	t]he	ADV
inlawrev-2294	46	51	report	report	NOUN
inlawrev-2294	46	52	shall	shall	AUX
inlawrev-2294	46	53	statements	statement	NOUN
inlawrev-2294	46	54	certified	certify	VERB
inlawrev-2294	46	55	by	by	ADP
inlawrev-2294	46	56	auditors	auditor	NOUN
inlawrev-2294	46	57	.	.	PUNCT
inlawrev-2294	47	1	17	17	NUM
inlawrev-2294	47	2	c.f.r	c.f.r	NOUN
inlawrev-2294	47	3	.	.	PUNCT
inlawrev-2294	48	1	§	§	PROPN
inlawrev-2294	48	2	210.2	210.2	NUM
inlawrev-2294	48	3	-	-	SYM
inlawrev-2294	48	4	02	02	NUM
inlawrev-2294	48	5	(	(	PUNCT
inlawrev-2294	48	6	1977	1977	NUM
inlawrev-2294	48	7	)	)	PUNCT
inlawrev-2294	48	8	;	;	PUNCT
inlawrev-2294	48	9	accounting	accounting	NOUN
inlawrev-2294	48	10	series	series	PROPN
inlawrev-2294	48	11	release	release	VERB
inlawrev-2294	48	12	no	no	NOUN
inlawrev-2294	48	13	.	.	NOUN
inlawrev-2294	48	14	4	4	NUM
inlawrev-2294	48	15	,	,	PUNCT
inlawrev-2294	48	16	5	5	NUM
inlawrev-2294	48	17	fed	feed	VERB
inlawrev-2294	48	18	.	.	PUNCT
inlawrev-2294	49	1	sec	sec	PROPN
inlawrev-2294	49	2	.	.	PROPN
inlawrev-2294	49	3	l.	l.	PROPN
inlawrev-2294	49	4	rep	rep	PROPN
inlawrev-2294	49	5	.	.	PROPN
inlawrev-2294	49	6	(	(	PUNCT
inlawrev-2294	49	7	cch	cch	PROPN
inlawrev-2294	49	8	)	)	PUNCT
inlawrev-2294	49	9	1	1	NUM
inlawrev-2294	49	10	72,005	72,005	NUM
inlawrev-2294	49	11	(	(	PUNCT
inlawrev-2294	49	12	1938	1938	NUM
inlawrev-2294	49	13	)	)	PUNCT
inlawrev-2294	49	14	.	.	PUNCT
inlawrev-2294	50	1	further	far	ADV
inlawrev-2294	50	2	compounding	compound	VERB
inlawrev-2294	50	3	the	the	DET
inlawrev-2294	50	4	problem	problem	NOUN
inlawrev-2294	50	5	,	,	PUNCT
inlawrev-2294	50	6	the	the	DET
inlawrev-2294	50	7	sec	sec	PROPN
inlawrev-2294	50	8	has	have	AUX
inlawrev-2294	50	9	taken	take	VERB
inlawrev-2294	50	10	the	the	DET
inlawrev-2294	50	11	position	position	NOUN
inlawrev-2294	50	12	that	that	SCONJ
inlawrev-2294	50	13	the	the	DET
inlawrev-2294	50	14	f.a.s.b	f.a.s.b	NOUN
inlawrev-2294	50	15	.	.	PUNCT
inlawrev-2294	50	16	should	should	AUX
inlawrev-2294	50	17	continue	continue	VERB
inlawrev-2294	50	18	to	to	PART
inlawrev-2294	50	19	determine	determine	VERB
inlawrev-2294	50	20	gaap	gaap	NOUN
inlawrev-2294	50	21	for	for	ADP
inlawrev-2294	50	22	the	the	DET
inlawrev-2294	50	23	purpose	purpose	NOUN
inlawrev-2294	50	24	of	of	ADP
inlawrev-2294	50	25	compliance	compliance	NOUN
inlawrev-2294	50	26	with	with	ADP
inlawrev-2294	50	27	securities	security	NOUN
inlawrev-2294	50	28	laws	law	NOUN
inlawrev-2294	50	29	.	.	PUNCT
inlawrev-2294	51	1	accounting	accounting	NOUN
inlawrev-2294	51	2	series	series	PROPN
inlawrev-2294	51	3	release	release	VERB
inlawrev-2294	51	4	no	no	NOUN
inlawrev-2294	51	5	.	.	NOUN
inlawrev-2294	51	6	150	150	NUM
inlawrev-2294	51	7	,	,	PUNCT
inlawrev-2294	51	8	5	5	NUM
inlawrev-2294	51	9	fed	feed	VERB
inlawrev-2294	51	10	.	.	PUNCT
inlawrev-2294	52	1	sec	sec	PROPN
inlawrev-2294	52	2	.	.	PROPN
inlawrev-2294	52	3	l.	l.	PROPN
inlawrev-2294	52	4	rep	rep	PROPN
inlawrev-2294	52	5	.	.	PROPN
inlawrev-2294	52	6	(	(	PUNCT
inlawrev-2294	52	7	cch	cch	PROPN
inlawrev-2294	52	8	)	)	PUNCT
inlawrev-2294	52	9	1	1	NUM
inlawrev-2294	52	10	72,172	72,172	NUM
inlawrev-2294	52	11	(	(	PUNCT
inlawrev-2294	52	12	1973	1973	NUM
inlawrev-2294	52	13	)	)	PUNCT
inlawrev-2294	52	14	.	.	PUNCT
inlawrev-2294	53	1	9aicpa	9aicpa	NUM
inlawrev-2294	53	2	professional	professional	ADJ
inlawrev-2294	53	3	standards	standard	NOUN
inlawrev-2294	53	4	,	,	PUNCT
inlawrev-2294	53	5	supra	supra	PROPN
inlawrev-2294	53	6	note	note	NOUN
inlawrev-2294	53	7	3	3	NUM
inlawrev-2294	53	8	,	,	PUNCT
inlawrev-2294	53	9	§	§	PROPN
inlawrev-2294	53	10	150.02	150.02	NUM
inlawrev-2294	53	11	.	.	PUNCT
inlawrev-2294	54	1	"	"	PUNCT
inlawrev-2294	54	2	i	i	PRON
inlawrev-2294	54	3	d.	d.	PROPN
inlawrev-2294	54	4	§	§	PROPN
inlawrev-2294	54	5	201.01	201.01	NUM
inlawrev-2294	54	6	.	.	PUNCT
inlawrev-2294	55	1	"	"	PUNCT
inlawrev-2294	55	2	i	i	PRON
inlawrev-2294	55	3	d.	d.	PROPN
inlawrev-2294	55	4	§	§	PROPN
inlawrev-2294	55	5	210.01	210.01	NUM
inlawrev-2294	55	6	.	.	PUNCT
inlawrev-2294	56	1	n	n	PRON
inlawrev-2294	57	1	i	i	PROPN
inlawrev-2294	57	2	d.	d.	PROPN
inlawrev-2294	57	3	§	§	PROPN
inlawrev-2294	57	4	220.01	220.01	NUM
inlawrev-2294	57	5	;	;	PUNCT
inlawrev-2294	57	6	a.i.cp.a	a.i.cp.a	PROPN
inlawrev-2294	57	7	.	.	PUNCT
inlawrev-2294	57	8	code	code	PROPN
inlawrev-2294	57	9	of	of	ADP
inlawrev-2294	57	10	professional	professional	ADJ
inlawrev-2294	57	11	ethics	ethic	NOUN
inlawrev-2294	57	12	.	.	PUNCT
inlawrev-2294	58	1	rule	rule	NOUN
inlawrev-2294	58	2	101	101	NUM
inlawrev-2294	58	3	,	,	PUNCT
inlawrev-2294	58	4	reprinted	reprint	VERB
inlawrev-2294	58	5	in	in	ADP
inlawrev-2294	58	6	r.	r.	PROPN
inlawrev-2294	58	7	montgomery	montgomery	PROPN
inlawrev-2294	58	8	,	,	PUNCT
inlawrev-2294	58	9	supra	supra	PROPN
inlawrev-2294	58	10	note	note	PROPN
inlawrev-2294	58	11	6	6	NUM
inlawrev-2294	58	12	,	,	PUNCT
inlawrev-2294	58	13	at	at	ADP
inlawrev-2294	58	14	18	18	NUM
inlawrev-2294	58	15	.	.	PUNCT
inlawrev-2294	59	1	the	the	DET
inlawrev-2294	59	2	sec	sec	PROPN
inlawrev-2294	59	3	also	also	ADV
inlawrev-2294	59	4	requires	require	VERB
inlawrev-2294	59	5	"	"	PUNCT
inlawrev-2294	59	6	independence	independence	NOUN
inlawrev-2294	59	7	in	in	ADP
inlawrev-2294	59	8	mental	mental	ADJ
inlawrev-2294	59	9	attitude	attitude	NOUN
inlawrev-2294	59	10	"	"	PUNCT
inlawrev-2294	59	11	of	of	ADP
inlawrev-2294	59	12	an	an	DET
inlawrev-2294	59	13	auditor	auditor	NOUN
inlawrev-2294	59	14	certifying	certify	VERB
inlawrev-2294	59	15	financial	financial	ADJ
inlawrev-2294	59	16	statements	statement	NOUN
inlawrev-2294	59	17	under	under	ADP
inlawrev-2294	59	18	the	the	DET
inlawrev-2294	59	19	securities	security	NOUN
inlawrev-2294	59	20	laws	law	NOUN
inlawrev-2294	59	21	.	.	PUNCT
inlawrev-2294	60	1	17	17	NUM
inlawrev-2294	60	2	c.f.r	c.f.r	NOUN
inlawrev-2294	60	3	.	.	PUNCT
inlawrev-2294	61	1	§	§	PROPN
inlawrev-2294	61	2	210.201(b	210.201(b	PROPN
inlawrev-2294	61	3	)	)	PUNCT
inlawrev-2294	61	4	(	(	PUNCT
inlawrev-2294	61	5	1977	1977	NUM
inlawrev-2294	61	6	)	)	PUNCT
inlawrev-2294	61	7	.	.	PUNCT
inlawrev-2294	62	1	see	see	VERB
inlawrev-2294	62	2	also	also	ADV
inlawrev-2294	62	3	accounting	accounting	NOUN
inlawrev-2294	62	4	series	series	PROPN
inlawrev-2294	62	5	release	release	VERB
inlawrev-2294	62	6	no	no	NOUN
inlawrev-2294	62	7	.	.	NOUN
inlawrev-2294	62	8	126	126	NUM
inlawrev-2294	62	9	,	,	PUNCT
inlawrev-2294	62	10	5	5	NUM
inlawrev-2294	62	11	fed	feed	VERB
inlawrev-2294	62	12	.	.	PUNCT
inlawrev-2294	63	1	sec	sec	PROPN
inlawrev-2294	63	2	.	.	PROPN
inlawrev-2294	63	3	l.	l.	PROPN
inlawrev-2294	63	4	rep	rep	PROPN
inlawrev-2294	63	5	.	.	PROPN
inlawrev-2294	63	6	(	(	PUNCT
inlawrev-2294	63	7	cch	cch	PROPN
inlawrev-2294	63	8	)	)	PUNCT
inlawrev-2294	63	9	1	1	NUM
inlawrev-2294	63	10	72,148	72,148	NUM
inlawrev-2294	63	11	(	(	PUNCT
inlawrev-2294	63	12	1972	1972	NUM
inlawrev-2294	63	13	)	)	PUNCT
inlawrev-2294	63	14	;	;	PUNCT
inlawrev-2294	63	15	accounting	accounting	NOUN
inlawrev-2294	63	16	series	series	PROPN
inlawrev-2294	63	17	release	release	VERB
inlawrev-2294	63	18	no	no	NOUN
inlawrev-2294	63	19	.	.	PROPN
inlawrev-2294	64	1	47	47	NUM
inlawrev-2294	64	2	,	,	PUNCT
inlawrev-2294	64	3	5	5	NUM
inlawrev-2294	64	4	fed	feed	VERB
inlawrev-2294	64	5	.	.	PUNCT
inlawrev-2294	65	1	sec	sec	PROPN
inlawrev-2294	65	2	.	.	PROPN
inlawrev-2294	65	3	l.	l.	PROPN
inlawrev-2294	65	4	rep	rep	PROPN
inlawrev-2294	65	5	.	.	PROPN
inlawrev-2294	65	6	(	(	PUNCT
inlawrev-2294	65	7	cch	cch	PROPN
inlawrev-2294	65	8	)	)	PUNCT
inlawrev-2294	65	9	1	1	NUM
inlawrev-2294	65	10	72,065	72,065	NUM
inlawrev-2294	65	11	(	(	PUNCT
inlawrev-2294	65	12	1944	1944	NUM
inlawrev-2294	65	13	)	)	PUNCT
inlawrev-2294	65	14	.	.	PUNCT
inlawrev-2294	66	1	13aicpa	13aicpa	NUM
inlawrev-2294	66	2	professional	professional	ADJ
inlawrev-2294	66	3	standards	standard	NOUN
inlawrev-2294	66	4	,	,	PUNCT
inlawrev-2294	66	5	supra	supra	PROPN
inlawrev-2294	66	6	note	note	NOUN
inlawrev-2294	66	7	3	3	NUM
inlawrev-2294	66	8	,	,	PUNCT
inlawrev-2294	66	9	§	§	PROPN
inlawrev-2294	66	10	230.01	230.01	NUM
inlawrev-2294	66	11	.	.	PUNCT
inlawrev-2294	67	1	"	"	PUNCT
inlawrev-2294	67	2	i	i	PRON
inlawrev-2294	67	3	d.	d.	PROPN
inlawrev-2294	67	4	§	§	PROPN
inlawrev-2294	67	5	310.01	310.01	NUM
inlawrev-2294	67	6	.	.	PUNCT
inlawrev-2294	68	1	"	"	PUNCT
inlawrev-2294	68	2	i	i	PRON
inlawrev-2294	68	3	d.	d.	PROPN
inlawrev-2294	68	4	§	§	PROPN
inlawrev-2294	68	5	320.01	320.01	NUM
inlawrev-2294	68	6	.	.	PUNCT
inlawrev-2294	68	7	18	18	NUM
inlawrev-2294	68	8	/	/	SYM
inlawrev-2294	68	9	d	d	NOUN
inlawrev-2294	68	10	§	§	PROPN
inlawrev-2294	68	11	330.01	330.01	NUM
inlawrev-2294	68	12	.	.	PUNCT
inlawrev-2294	69	1	"	"	PUNCT
inlawrev-2294	69	2	i	i	PRON
inlawrev-2294	69	3	d.	d.	PROPN
inlawrev-2294	69	4	§	§	PROPN
inlawrev-2294	69	5	410.01	410.01	NUM
inlawrev-2294	69	6	.	.	PUNCT
inlawrev-2294	69	7	434	434	NUM
inlawrev-2294	69	8	indiana	indiana	PROPN
inlawrev-2294	69	9	law	law	PROPN
inlawrev-2294	69	10	review	review	NOUN
inlawrev-2294	69	11	[	[	X
inlawrev-2294	69	12	vol	vol	NOUN
inlawrev-2294	69	13	.	.	PUNCT
inlawrev-2294	69	14	11:431	11:431	PROPN
inlawrev-2294	69	15	state	state	NOUN
inlawrev-2294	69	16	whether	whether	SCONJ
inlawrev-2294	69	17	such	such	ADJ
inlawrev-2294	69	18	principles	principle	NOUN
inlawrev-2294	69	19	have	have	AUX
inlawrev-2294	69	20	been	be	AUX
inlawrev-2294	69	21	consistently	consistently	ADV
inlawrev-2294	69	22	observed	observe	VERB
inlawrev-2294	69	23	in	in	ADP
inlawrev-2294	69	24	the	the	DET
inlawrev-2294	69	25	current	current	ADJ
inlawrev-2294	69	26	period	period	NOUN
inlawrev-2294	69	27	in	in	ADP
inlawrev-2294	69	28	relation	relation	NOUN
inlawrev-2294	69	29	to	to	ADP
inlawrev-2294	69	30	the	the	DET
inlawrev-2294	69	31	preceeding	preceede	VERB
inlawrev-2294	69	32	period";18	period";18	PROPN
inlawrev-2294	69	33	(	(	PUNCT
inlawrev-2294	69	34	3	3	NUM
inlawrev-2294	69	35	)	)	PUNCT
inlawrev-2294	69	36	"	"	PUNCT
inlawrev-2294	69	37	[	[	X
inlawrev-2294	69	38	informative	informative	ADJ
inlawrev-2294	69	39	disclosures	disclosure	NOUN
inlawrev-2294	69	40	in	in	ADP
inlawrev-2294	69	41	the	the	DET
inlawrev-2294	69	42	financial	financial	ADJ
inlawrev-2294	69	43	statements	statement	NOUN
inlawrev-2294	69	44	are	be	AUX
inlawrev-2294	69	45	to	to	PART
inlawrev-2294	69	46	be	be	AUX
inlawrev-2294	69	47	regarded	regard	VERB
inlawrev-2294	69	48	as	as	ADV
inlawrev-2294	69	49	reasonably	reasonably	ADV
inlawrev-2294	69	50	adequate	adequate	ADJ
inlawrev-2294	69	51	unless	unless	SCONJ
inlawrev-2294	69	52	otherwise	otherwise	ADV
inlawrev-2294	69	53	stated	state	VERB
inlawrev-2294	69	54	in	in	ADP
inlawrev-2294	69	55	the	the	DET
inlawrev-2294	69	56	report	report	NOUN
inlawrev-2294	69	57	"	"	PUNCT
inlawrev-2294	69	58	;	;	PUNCT
inlawrev-2294	69	59	19	19	NUM
inlawrev-2294	69	60	and	and	CCONJ
inlawrev-2294	69	61	(	(	PUNCT
inlawrev-2294	69	62	4	4	NUM
inlawrev-2294	69	63	)	)	PUNCT
inlawrev-2294	69	64	"	"	PUNCT
inlawrev-2294	69	65	[	[	X
inlawrev-2294	69	66	t]he	t]he	ADJ
inlawrev-2294	69	67	report	report	NOUN
inlawrev-2294	69	68	shall	shall	AUX
inlawrev-2294	69	69	contain	contain	VERB
inlawrev-2294	69	70	either	either	CCONJ
inlawrev-2294	69	71	an	an	DET
inlawrev-2294	69	72	expression	expression	NOUN
inlawrev-2294	69	73	of	of	ADP
inlawrev-2294	69	74	opinion	opinion	NOUN
inlawrev-2294	69	75	regarding	regard	VERB
inlawrev-2294	69	76	the	the	DET
inlawrev-2294	69	77	financial	financial	ADJ
inlawrev-2294	69	78	statements	statement	NOUN
inlawrev-2294	69	79	,	,	PUNCT
inlawrev-2294	69	80	taken	take	VERB
inlawrev-2294	69	81	as	as	ADP
inlawrev-2294	69	82	a	a	DET
inlawrev-2294	69	83	whole	whole	NOUN
inlawrev-2294	69	84	,	,	PUNCT
inlawrev-2294	69	85	or	or	CCONJ
inlawrev-2294	69	86	an	an	DET
inlawrev-2294	69	87	assertion	assertion	NOUN
inlawrev-2294	69	88	to	to	ADP
inlawrev-2294	69	89	the	the	DET
inlawrev-2294	69	90	effect	effect	NOUN
inlawrev-2294	69	91	that	that	SCONJ
inlawrev-2294	69	92	an	an	DET
inlawrev-2294	69	93	opinion	opinion	NOUN
inlawrev-2294	69	94	can	can	AUX
inlawrev-2294	69	95	not	not	PART
inlawrev-2294	69	96	be	be	AUX
inlawrev-2294	69	97	expressed	express	VERB
inlawrev-2294	69	98	.	.	PUNCT
inlawrev-2294	70	1	when	when	SCONJ
inlawrev-2294	70	2	an	an	DET
inlawrev-2294	70	3	overall	overall	ADJ
inlawrev-2294	70	4	opinion	opinion	NOUN
inlawrev-2294	70	5	can	can	AUX
inlawrev-2294	70	6	not	not	PART
inlawrev-2294	70	7	be	be	AUX
inlawrev-2294	70	8	expressed	express	VERB
inlawrev-2294	70	9	,	,	PUNCT
inlawrev-2294	70	10	the	the	DET
inlawrev-2294	70	11	reasons	reason	NOUN
inlawrev-2294	70	12	should	should	AUX
inlawrev-2294	70	13	be	be	AUX
inlawrev-2294	70	14	stated	state	VERB
inlawrev-2294	70	15	.	.	PUNCT
inlawrev-2294	71	1	in	in	ADP
inlawrev-2294	71	2	all	all	DET
inlawrev-2294	71	3	cases	case	NOUN
inlawrev-2294	71	4	wherein	wherein	SCONJ
inlawrev-2294	71	5	an	an	DET
inlawrev-2294	71	6	auditor	auditor	NOUN
inlawrev-2294	71	7	's	's	PART
inlawrev-2294	71	8	name	name	NOUN
inlawrev-2294	71	9	is	be	AUX
inlawrev-2294	71	10	associated	associate	VERB
inlawrev-2294	71	11	with	with	ADP
inlawrev-2294	71	12	financial	financial	ADJ
inlawrev-2294	71	13	statements	statement	NOUN
inlawrev-2294	71	14	,	,	PUNCT
inlawrev-2294	71	15	the	the	DET
inlawrev-2294	71	16	report	report	NOUN
inlawrev-2294	71	17	should	should	AUX
inlawrev-2294	71	18	contain	contain	VERB
inlawrev-2294	71	19	a	a	DET
inlawrev-2294	71	20	clear	clear	ADV
inlawrev-2294	71	21	-	-	PUNCT
inlawrev-2294	71	22	cut	cut	VERB
inlawrev-2294	71	23	indication	indication	NOUN
inlawrev-2294	71	24	of	of	ADP
inlawrev-2294	71	25	the	the	DET
inlawrev-2294	71	26	character	character	NOUN
inlawrev-2294	71	27	of	of	ADP
inlawrev-2294	71	28	the	the	DET
inlawrev-2294	71	29	auditor	auditor	NOUN
inlawrev-2294	71	30	's	's	PART
inlawrev-2294	71	31	examination	examination	NOUN
inlawrev-2294	71	32	,	,	PUNCT
inlawrev-2294	71	33	if	if	SCONJ
inlawrev-2294	71	34	any	any	PRON
inlawrev-2294	71	35	,	,	PUNCT
inlawrev-2294	71	36	and	and	CCONJ
inlawrev-2294	71	37	the	the	DET
inlawrev-2294	71	38	degree	degree	NOUN
inlawrev-2294	71	39	of	of	ADP
inlawrev-2294	71	40	responsibility	responsibility	NOUN
inlawrev-2294	71	41	he	he	PRON
inlawrev-2294	71	42	is	be	AUX
inlawrev-2294	71	43	taking	take	VERB
inlawrev-2294	71	44	.	.	PUNCT
inlawrev-2294	71	45	"	"	PUNCT
inlawrev-2294	72	1	20	20	NUM
inlawrev-2294	72	2	this	this	DET
inlawrev-2294	72	3	final	final	ADJ
inlawrev-2294	72	4	standard	standard	NOUN
inlawrev-2294	72	5	of	of	ADP
inlawrev-2294	72	6	reporting	reporting	NOUN
inlawrev-2294	72	7	mandates	mandate	NOUN
inlawrev-2294	72	8	the	the	DET
inlawrev-2294	72	9	ultimate	ultimate	ADJ
inlawrev-2294	72	10	work	work	NOUN
inlawrev-2294	72	11	product	product	NOUN
inlawrev-2294	72	12	of	of	ADP
inlawrev-2294	72	13	an	an	DET
inlawrev-2294	72	14	audit	audit	NOUN
inlawrev-2294	72	15	—	—	PUNCT
inlawrev-2294	72	16	the	the	DET
inlawrev-2294	72	17	auditor	auditor	NOUN
inlawrev-2294	72	18	's	's	PART
inlawrev-2294	72	19	opinion	opinion	NOUN
inlawrev-2294	72	20	.	.	PUNCT
inlawrev-2294	73	1	the	the	DET
inlawrev-2294	73	2	acceptable	acceptable	ADJ
inlawrev-2294	73	3	forms	form	NOUN
inlawrev-2294	73	4	of	of	ADP
inlawrev-2294	73	5	opinions	opinion	NOUN
inlawrev-2294	73	6	and	and	CCONJ
inlawrev-2294	73	7	the	the	DET
inlawrev-2294	73	8	impact	impact	NOUN
inlawrev-2294	73	9	of	of	ADP
inlawrev-2294	73	10	deviations	deviation	NOUN
inlawrev-2294	73	11	from	from	ADP
inlawrev-2294	73	12	them	they	PRON
inlawrev-2294	73	13	are	be	AUX
inlawrev-2294	73	14	the	the	DET
inlawrev-2294	73	15	focal	focal	ADJ
inlawrev-2294	73	16	point	point	NOUN
inlawrev-2294	73	17	of	of	ADP
inlawrev-2294	73	18	this	this	DET
inlawrev-2294	73	19	note	note	NOUN
inlawrev-2294	73	20	.	.	PUNCT
inlawrev-2294	74	1	before	before	ADP
inlawrev-2294	74	2	analyzing	analyze	VERB
inlawrev-2294	74	3	the	the	DET
inlawrev-2294	74	4	a.i.c.p.a	a.i.c.p.a	NOUN
inlawrev-2294	74	5	.	.	PUNCT
inlawrev-2294	74	6	's	's	PART
inlawrev-2294	74	7	technical	technical	ADJ
inlawrev-2294	74	8	requirements	requirement	NOUN
inlawrev-2294	74	9	pertaining	pertain	VERB
inlawrev-2294	74	10	to	to	ADP
inlawrev-2294	74	11	an	an	DET
inlawrev-2294	74	12	auditor	auditor	NOUN
inlawrev-2294	74	13	's	's	PART
inlawrev-2294	74	14	opinion	opinion	NOUN
inlawrev-2294	74	15	,	,	PUNCT
inlawrev-2294	74	16	it	it	PRON
inlawrev-2294	74	17	is	be	AUX
inlawrev-2294	74	18	necessary	necessary	ADJ
inlawrev-2294	74	19	to	to	PART
inlawrev-2294	74	20	examine	examine	VERB
inlawrev-2294	74	21	the	the	DET
inlawrev-2294	74	22	procedures	procedure	NOUN
inlawrev-2294	74	23	involved	involve	VERB
inlawrev-2294	74	24	in	in	ADP
inlawrev-2294	74	25	a	a	DET
inlawrev-2294	74	26	typical	typical	ADJ
inlawrev-2294	74	27	audit	audit	NOUN
inlawrev-2294	74	28	in	in	ADP
inlawrev-2294	74	29	order	order	NOUN
inlawrev-2294	74	30	to	to	PART
inlawrev-2294	74	31	fully	fully	ADV
inlawrev-2294	74	32	appreciate	appreciate	VERB
inlawrev-2294	74	33	what	what	PRON
inlawrev-2294	74	34	an	an	DET
inlawrev-2294	74	35	opinion	opinion	NOUN
inlawrev-2294	74	36	purports	purport	VERB
inlawrev-2294	74	37	to	to	PART
inlawrev-2294	74	38	represent	represent	VERB
inlawrev-2294	74	39	and	and	CCONJ
inlawrev-2294	74	40	what	what	PRON
inlawrev-2294	74	41	duties	duty	NOUN
inlawrev-2294	74	42	an	an	DET
inlawrev-2294	74	43	auditor	auditor	NOUN
inlawrev-2294	74	44	assumes	assume	VERB
inlawrev-2294	74	45	.	.	PUNCT
inlawrev-2294	75	1	b.	b.	VERB
inlawrev-2294	76	1	the	the	DET
inlawrev-2294	76	2	audit	audit	NOUN
inlawrev-2294	76	3	cycle	cycle	NOUN
inlawrev-2294	76	4	21	21	NUM
inlawrev-2294	76	5	the	the	DET
inlawrev-2294	76	6	primary	primary	ADJ
inlawrev-2294	76	7	function	function	NOUN
inlawrev-2294	76	8	of	of	ADP
inlawrev-2294	76	9	an	an	DET
inlawrev-2294	76	10	audit	audit	NOUN
inlawrev-2294	76	11	is	be	AUX
inlawrev-2294	76	12	to	to	PART
inlawrev-2294	76	13	test	test	VERB
inlawrev-2294	76	14	the	the	DET
inlawrev-2294	76	15	integrity	integrity	NOUN
inlawrev-2294	76	16	and	and	CCONJ
inlawrev-2294	76	17	accuracy	accuracy	NOUN
inlawrev-2294	76	18	of	of	ADP
inlawrev-2294	76	19	the	the	DET
inlawrev-2294	76	20	client	client	NOUN
inlawrev-2294	76	21	's	's	PART
inlawrev-2294	76	22	internal	internal	ADJ
inlawrev-2294	76	23	control,22	control,22	NOUN
inlawrev-2294	76	24	thereby	thereby	ADV
inlawrev-2294	76	25	enabling	enable	VERB
inlawrev-2294	76	26	the	the	DET
inlawrev-2294	76	27	accountant	accountant	NOUN
inlawrev-2294	76	28	to	to	PART
inlawrev-2294	76	29	judge	judge	VERB
inlawrev-2294	76	30	the	the	DET
inlawrev-2294	76	31	accuracy	accuracy	NOUN
inlawrev-2294	76	32	and	and	CCONJ
inlawrev-2294	76	33	reliability	reliability	NOUN
inlawrev-2294	76	34	of	of	ADP
inlawrev-2294	76	35	the	the	DET
inlawrev-2294	76	36	client	client	NOUN
inlawrev-2294	76	37	's	's	PART
inlawrev-2294	76	38	financial	financial	ADJ
inlawrev-2294	76	39	statements.23	statements.23	PROPN
inlawrev-2294	76	40	the	the	DET
inlawrev-2294	76	41	audit	audit	NOUN
inlawrev-2294	76	42	process	process	NOUN
inlawrev-2294	76	43	can	can	AUX
inlawrev-2294	76	44	be	be	AUX
inlawrev-2294	76	45	divided	divide	VERB
inlawrev-2294	76	46	into	into	ADP
inlawrev-2294	76	47	five	five	NUM
inlawrev-2294	76	48	general	general	ADJ
inlawrev-2294	76	49	steps	step	NOUN
inlawrev-2294	76	50	.	.	PUNCT
inlawrev-2294	77	1	the	the	DET
inlawrev-2294	77	2	auditor	auditor	NOUN
inlawrev-2294	77	3	must	must	AUX
inlawrev-2294	77	4	first	first	ADV
inlawrev-2294	77	5	obtain	obtain	VERB
inlawrev-2294	77	6	an	an	DET
inlawrev-2294	77	7	understanding	understanding	NOUN
inlawrev-2294	77	8	of	of	ADP
inlawrev-2294	77	9	the	the	DET
inlawrev-2294	77	10	client	client	NOUN
inlawrev-2294	77	11	's	's	PART
inlawrev-2294	77	12	system	system	NOUN
inlawrev-2294	77	13	and	and	CCONJ
inlawrev-2294	77	14	the	the	DET
inlawrev-2294	77	15	nature	nature	NOUN
inlawrev-2294	77	16	of	of	ADP
inlawrev-2294	77	17	the	the	DET
inlawrev-2294	77	18	client	client	NOUN
inlawrev-2294	77	19	's	's	PART
inlawrev-2294	77	20	business	business	NOUN
inlawrev-2294	77	21	.	.	PUNCT
inlawrev-2294	78	1	typically	typically	ADV
inlawrev-2294	78	2	,	,	PUNCT
inlawrev-2294	78	3	the	the	DET
inlawrev-2294	78	4	auditor	auditor	NOUN
inlawrev-2294	78	5	examines	examine	VERB
inlawrev-2294	78	6	prior	prior	ADV
inlawrev-2294	78	7	working	work	VERB
inlawrev-2294	78	8	papers	paper	NOUN
inlawrev-2294	78	9	of	of	ADP
inlawrev-2294	78	10	predecessor	predecessor	NOUN
inlawrev-2294	78	11	auditors	auditor	NOUN
inlawrev-2294	78	12	,	,	PUNCT
inlawrev-2294	78	13	interviews	interview	NOUN
inlawrev-2294	78	14	"	"	PUNCT
inlawrev-2294	78	15	i	i	PROPN
inlawrev-2294	78	16	d.	d.	PROPN
inlawrev-2294	78	17	§	§	PROPN
inlawrev-2294	78	18	420.01	420.01	NUM
inlawrev-2294	78	19	.	.	PUNCT
inlawrev-2294	79	1	"	"	PUNCT
inlawrev-2294	79	2	i	i	PRON
inlawrev-2294	79	3	d.	d.	PROPN
inlawrev-2294	79	4	§	§	PROPN
inlawrev-2294	79	5	430.01	430.01	NUM
inlawrev-2294	79	6	.	.	PUNCT
inlawrev-2294	80	1	20	20	NUM
inlawrev-2294	80	2	i	i	PRON
inlawrev-2294	80	3	<	<	X
inlawrev-2294	80	4	l	l	X
inlawrev-2294	80	5	§	§	PROPN
inlawrev-2294	80	6	509.04	509.04	NUM
inlawrev-2294	80	7	.	.	PUNCT
inlawrev-2294	81	1	21see	21see	PROPN
inlawrev-2294	81	2	generally	generally	ADV
inlawrev-2294	81	3	r.	r.	PROPN
inlawrev-2294	81	4	montgomery	montgomery	PROPN
inlawrev-2294	81	5	,	,	PUNCT
inlawrev-2294	81	6	supra	supra	PROPN
inlawrev-2294	81	7	note	note	PROPN
inlawrev-2294	81	8	6	6	NUM
inlawrev-2294	81	9	,	,	PUNCT
inlawrev-2294	81	10	chs	chs	X
inlawrev-2294	81	11	.	.	PROPN
inlawrev-2294	82	1	4	4	NUM
inlawrev-2294	82	2	-	-	SYM
inlawrev-2294	82	3	7	7	NUM
inlawrev-2294	82	4	.	.	PUNCT
inlawrev-2294	82	5	"	"	PUNCT
inlawrev-2294	82	6	internal	internal	ADJ
inlawrev-2294	82	7	control	control	NOUN
inlawrev-2294	82	8	has	have	AUX
inlawrev-2294	82	9	been	be	AUX
inlawrev-2294	82	10	defined	define	VERB
inlawrev-2294	82	11	as	as	ADP
inlawrev-2294	82	12	comprising	comprise	VERB
inlawrev-2294	82	13	"	"	PUNCT
inlawrev-2294	82	14	the	the	DET
inlawrev-2294	82	15	plan	plan	NOUN
inlawrev-2294	82	16	of	of	ADP
inlawrev-2294	82	17	organization	organization	NOUN
inlawrev-2294	82	18	and	and	CCONJ
inlawrev-2294	82	19	all	all	PRON
inlawrev-2294	82	20	of	of	ADP
inlawrev-2294	82	21	the	the	DET
inlawrev-2294	82	22	coordinate	coordinate	NOUN
inlawrev-2294	82	23	methods	method	NOUN
inlawrev-2294	82	24	and	and	CCONJ
inlawrev-2294	82	25	measures	measure	NOUN
inlawrev-2294	82	26	adopted	adopt	VERB
inlawrev-2294	82	27	within	within	ADP
inlawrev-2294	82	28	a	a	DET
inlawrev-2294	82	29	business	business	NOUN
inlawrev-2294	82	30	to	to	PART
inlawrev-2294	82	31	safeguard	safeguard	VERB
inlawrev-2294	82	32	its	its	PRON
inlawrev-2294	82	33	assets	asset	NOUN
inlawrev-2294	82	34	,	,	PUNCT
inlawrev-2294	82	35	check	check	VERB
inlawrev-2294	82	36	the	the	DET
inlawrev-2294	82	37	accuracy	accuracy	NOUN
inlawrev-2294	82	38	and	and	CCONJ
inlawrev-2294	82	39	reliability	reliability	NOUN
inlawrev-2294	82	40	of	of	ADP
inlawrev-2294	82	41	its	its	PRON
inlawrev-2294	82	42	accounting	accounting	NOUN
inlawrev-2294	82	43	data	datum	NOUN
inlawrev-2294	82	44	,	,	PUNCT
inlawrev-2294	82	45	promote	promote	VERB
inlawrev-2294	82	46	operational	operational	ADJ
inlawrev-2294	82	47	efficiency	efficiency	NOUN
inlawrev-2294	82	48	,	,	PUNCT
inlawrev-2294	82	49	and	and	CCONJ
inlawrev-2294	82	50	encourage	encourage	VERB
inlawrev-2294	82	51	adherance	adherance	NOUN
inlawrev-2294	82	52	to	to	ADP
inlawrev-2294	82	53	prescribed	prescribed	ADJ
inlawrev-2294	82	54	managerial	managerial	ADJ
inlawrev-2294	82	55	policies	policy	NOUN
inlawrev-2294	82	56	.	.	PUNCT
inlawrev-2294	82	57	"	"	PUNCT
inlawrev-2294	83	1	aicpa	aicpa	VERB
inlawrev-2294	83	2	pro	pro	ADJ
inlawrev-2294	83	3	fessional	fessional	ADJ
inlawrev-2294	83	4	standards	standard	NOUN
inlawrev-2294	83	5	,	,	PUNCT
inlawrev-2294	83	6	supra	supra	PROPN
inlawrev-2294	83	7	note	note	NOUN
inlawrev-2294	83	8	3	3	NUM
inlawrev-2294	83	9	,	,	PUNCT
inlawrev-2294	83	10	§	§	PROPN
inlawrev-2294	83	11	320.09	320.09	NUM
inlawrev-2294	83	12	.	.	PUNCT
inlawrev-2294	84	1	"	"	PUNCT
inlawrev-2294	84	2	the	the	DET
inlawrev-2294	84	3	basic	basic	ADJ
inlawrev-2294	84	4	purpose	purpose	NOUN
inlawrev-2294	84	5	of	of	ADP
inlawrev-2294	84	6	auditing	auditing	NOUN
inlawrev-2294	84	7	is	be	AUX
inlawrev-2294	84	8	to	to	PART
inlawrev-2294	84	9	verify	verify	VERB
inlawrev-2294	84	10	the	the	DET
inlawrev-2294	84	11	accuracy	accuracy	NOUN
inlawrev-2294	84	12	and	and	CCONJ
inlawrev-2294	84	13	acceptability	acceptability	NOUN
inlawrev-2294	84	14	of	of	ADP
inlawrev-2294	84	15	financial	financial	ADJ
inlawrev-2294	84	16	statements	statement	NOUN
inlawrev-2294	84	17	that	that	PRON
inlawrev-2294	84	18	management	management	NOUN
inlawrev-2294	84	19	has	have	AUX
inlawrev-2294	84	20	prepared	prepare	VERB
inlawrev-2294	84	21	,	,	PUNCT
inlawrev-2294	84	22	not	not	PART
inlawrev-2294	84	23	to	to	PART
inlawrev-2294	84	24	draft	draft	VERB
inlawrev-2294	84	25	the	the	DET
inlawrev-2294	84	26	financial	financial	ADJ
inlawrev-2294	84	27	statements	statement	NOUN
inlawrev-2294	84	28	.	.	PUNCT
inlawrev-2294	85	1	the	the	DET
inlawrev-2294	85	2	drafting	drafting	NOUN
inlawrev-2294	85	3	of	of	ADP
inlawrev-2294	85	4	financial	financial	ADJ
inlawrev-2294	85	5	statements	statement	NOUN
inlawrev-2294	85	6	and	and	CCONJ
inlawrev-2294	85	7	resulting	result	VERB
inlawrev-2294	85	8	representations	representation	NOUN
inlawrev-2294	85	9	contained	contain	VERB
inlawrev-2294	85	10	therein	therein	ADV
inlawrev-2294	85	11	are	be	AUX
inlawrev-2294	85	12	primarily	primarily	ADV
inlawrev-2294	85	13	the	the	DET
inlawrev-2294	85	14	responsibility	responsibility	NOUN
inlawrev-2294	85	15	of	of	ADP
inlawrev-2294	85	16	management	management	NOUN
inlawrev-2294	85	17	,	,	PUNCT
inlawrev-2294	85	18	not	not	PART
inlawrev-2294	85	19	the	the	DET
inlawrev-2294	85	20	auditors	auditor	NOUN
inlawrev-2294	85	21	.	.	PUNCT
inlawrev-2294	86	1	i	i	PRON
inlawrev-2294	86	2	d.	d.	PROPN
inlawrev-2294	86	3	§	§	PROPN
inlawrev-2294	86	4	110.02	110.02	NUM
inlawrev-2294	86	5	.	.	PUNCT
inlawrev-2294	87	1	furthermore	furthermore	ADV
inlawrev-2294	87	2	,	,	PUNCT
inlawrev-2294	87	3	the	the	DET
inlawrev-2294	87	4	auditor	auditor	NOUN
inlawrev-2294	87	5	does	do	AUX
inlawrev-2294	87	6	not	not	PART
inlawrev-2294	87	7	purport	purport	VERB
inlawrev-2294	87	8	to	to	PART
inlawrev-2294	87	9	examine	examine	VERB
inlawrev-2294	87	10	every	every	DET
inlawrev-2294	87	11	account	account	NOUN
inlawrev-2294	87	12	or	or	CCONJ
inlawrev-2294	87	13	physically	physically	ADV
inlawrev-2294	87	14	count	count	VERB
inlawrev-2294	87	15	every	every	DET
inlawrev-2294	87	16	item	item	NOUN
inlawrev-2294	87	17	of	of	ADP
inlawrev-2294	87	18	inventory	inventory	NOUN
inlawrev-2294	87	19	;	;	PUNCT
inlawrev-2294	87	20	rather	rather	ADV
inlawrev-2294	87	21	his	his	PRON
inlawrev-2294	87	22	examination	examination	NOUN
inlawrev-2294	87	23	is	be	AUX
inlawrev-2294	87	24	based	base	VERB
inlawrev-2294	87	25	upon	upon	SCONJ
inlawrev-2294	87	26	predetermined	predetermine	VERB
inlawrev-2294	87	27	sampling	sample	VERB
inlawrev-2294	87	28	techniques	technique	NOUN
inlawrev-2294	87	29	.	.	PUNCT
inlawrev-2294	88	1	hence	hence	ADV
inlawrev-2294	88	2	,	,	PUNCT
inlawrev-2294	88	3	a	a	DET
inlawrev-2294	88	4	necessary	necessary	ADJ
inlawrev-2294	88	5	element	element	NOUN
inlawrev-2294	88	6	of	of	ADP
inlawrev-2294	88	7	imprecision	imprecision	NOUN
inlawrev-2294	88	8	is	be	AUX
inlawrev-2294	88	9	present	present	ADJ
inlawrev-2294	88	10	in	in	ADP
inlawrev-2294	88	11	any	any	DET
inlawrev-2294	88	12	audit	audit	NOUN
inlawrev-2294	88	13	.	.	PUNCT
inlawrev-2294	89	1	1978	1978	NUM
inlawrev-2294	89	2	]	]	PUNCT
inlawrev-2294	89	3	qualifications	qualification	NOUN
inlawrev-2294	89	4	and	and	CCONJ
inlawrev-2294	89	5	disclaimers	disclaimer	NOUN
inlawrev-2294	89	6	435	435	NUM
inlawrev-2294	89	7	operations	operation	NOUN
inlawrev-2294	89	8	management	management	NOUN
inlawrev-2294	89	9	directly	directly	ADV
inlawrev-2294	89	10	involved	involve	VERB
inlawrev-2294	89	11	with	with	ADP
inlawrev-2294	89	12	the	the	DET
inlawrev-2294	89	13	company	company	NOUN
inlawrev-2294	89	14	's	's	PART
inlawrev-2294	89	15	internal	internal	ADJ
inlawrev-2294	89	16	control	control	NOUN
inlawrev-2294	89	17	,	,	PUNCT
inlawrev-2294	89	18	and	and	CCONJ
inlawrev-2294	89	19	refers	refer	VERB
inlawrev-2294	89	20	to	to	ADP
inlawrev-2294	89	21	industrial	industrial	ADJ
inlawrev-2294	89	22	source	source	NOUN
inlawrev-2294	89	23	books	book	NOUN
inlawrev-2294	89	24	for	for	ADP
inlawrev-2294	89	25	a	a	DET
inlawrev-2294	89	26	general	general	ADJ
inlawrev-2294	89	27	understanding	understanding	NOUN
inlawrev-2294	89	28	of	of	ADP
inlawrev-2294	89	29	the	the	DET
inlawrev-2294	89	30	nature	nature	NOUN
inlawrev-2294	89	31	of	of	ADP
inlawrev-2294	89	32	the	the	DET
inlawrev-2294	89	33	client	client	NOUN
inlawrev-2294	89	34	's	's	PART
inlawrev-2294	89	35	business	business	NOUN
inlawrev-2294	89	36	.	.	PUNCT
inlawrev-2294	90	1	the	the	DET
inlawrev-2294	90	2	second	second	ADJ
inlawrev-2294	90	3	step	step	NOUN
inlawrev-2294	90	4	is	be	AUX
inlawrev-2294	90	5	a	a	DET
inlawrev-2294	90	6	preliminary	preliminary	ADJ
inlawrev-2294	90	7	evaluation	evaluation	NOUN
inlawrev-2294	90	8	of	of	ADP
inlawrev-2294	90	9	the	the	DET
inlawrev-2294	90	10	client	client	NOUN
inlawrev-2294	90	11	's	's	PART
inlawrev-2294	90	12	internal	internal	ADJ
inlawrev-2294	90	13	control	control	NOUN
inlawrev-2294	90	14	.	.	PUNCT
inlawrev-2294	91	1	because	because	SCONJ
inlawrev-2294	91	2	auditing	auditing	NOUN
inlawrev-2294	91	3	consists	consist	VERB
inlawrev-2294	91	4	of	of	ADP
inlawrev-2294	91	5	gathering	gather	VERB
inlawrev-2294	91	6	evidence	evidence	NOUN
inlawrev-2294	91	7	by	by	ADP
inlawrev-2294	91	8	means	mean	NOUN
inlawrev-2294	91	9	of	of	ADP
inlawrev-2294	91	10	testing	testing	NOUN
inlawrev-2294	91	11	,	,	PUNCT
inlawrev-2294	91	12	the	the	DET
inlawrev-2294	91	13	tests	test	NOUN
inlawrev-2294	91	14	must	must	AUX
inlawrev-2294	91	15	be	be	AUX
inlawrev-2294	91	16	preceded	precede	VERB
inlawrev-2294	91	17	by	by	ADP
inlawrev-2294	91	18	a	a	DET
inlawrev-2294	91	19	preliminary	preliminary	ADJ
inlawrev-2294	91	20	evaluation	evaluation	NOUN
inlawrev-2294	91	21	of	of	ADP
inlawrev-2294	91	22	the	the	DET
inlawrev-2294	91	23	client	client	NOUN
inlawrev-2294	91	24	's	's	PART
inlawrev-2294	91	25	internal	internal	ADJ
inlawrev-2294	91	26	controls	control	NOUN
inlawrev-2294	91	27	to	to	PART
inlawrev-2294	91	28	determine	determine	VERB
inlawrev-2294	91	29	what	what	PRON
inlawrev-2294	91	30	to	to	PART
inlawrev-2294	91	31	test	test	VERB
inlawrev-2294	91	32	and	and	CCONJ
inlawrev-2294	91	33	how	how	SCONJ
inlawrev-2294	91	34	extensively	extensively	ADV
inlawrev-2294	91	35	.	.	PUNCT
inlawrev-2294	92	1	the	the	DET
inlawrev-2294	92	2	preliminary	preliminary	ADJ
inlawrev-2294	92	3	evaluation	evaluation	NOUN
inlawrev-2294	92	4	also	also	ADV
inlawrev-2294	92	5	aids	aid	VERB
inlawrev-2294	92	6	in	in	ADP
inlawrev-2294	92	7	organizing	organize	VERB
inlawrev-2294	92	8	the	the	DET
inlawrev-2294	92	9	"	"	PUNCT
inlawrev-2294	92	10	audit	audit	NOUN
inlawrev-2294	92	11	program	program	NOUN
inlawrev-2294	92	12	,	,	PUNCT
inlawrev-2294	92	13	"	"	PUNCT
inlawrev-2294	92	14	which	which	PRON
inlawrev-2294	92	15	is	be	AUX
inlawrev-2294	92	16	a	a	DET
inlawrev-2294	92	17	list	list	NOUN
inlawrev-2294	92	18	of	of	ADP
inlawrev-2294	92	19	detailed	detailed	ADJ
inlawrev-2294	92	20	steps	step	NOUN
inlawrev-2294	92	21	to	to	PART
inlawrev-2294	92	22	be	be	AUX
inlawrev-2294	92	23	performed	perform	VERB
inlawrev-2294	92	24	at	at	ADP
inlawrev-2294	92	25	specified	specify	VERB
inlawrev-2294	92	26	times	time	NOUN
inlawrev-2294	92	27	.	.	PUNCT
inlawrev-2294	93	1	next	next	ADV
inlawrev-2294	93	2	,	,	PUNCT
inlawrev-2294	93	3	the	the	DET
inlawrev-2294	93	4	auditor	auditor	NOUN
inlawrev-2294	93	5	must	must	AUX
inlawrev-2294	93	6	perform	perform	VERB
inlawrev-2294	93	7	functional	functional	ADJ
inlawrev-2294	93	8	tests	test	NOUN
inlawrev-2294	93	9	to	to	PART
inlawrev-2294	93	10	ascertain	ascertain	VERB
inlawrev-2294	93	11	whether	whether	SCONJ
inlawrev-2294	93	12	the	the	DET
inlawrev-2294	93	13	internal	internal	ADJ
inlawrev-2294	93	14	control	control	NOUN
inlawrev-2294	93	15	system	system	NOUN
inlawrev-2294	93	16	on	on	ADP
inlawrev-2294	93	17	which	which	PRON
inlawrev-2294	93	18	the	the	DET
inlawrev-2294	93	19	auditor	auditor	NOUN
inlawrev-2294	93	20	intends	intend	VERB
inlawrev-2294	93	21	to	to	PART
inlawrev-2294	93	22	rely	rely	VERB
inlawrev-2294	93	23	is	be	AUX
inlawrev-2294	93	24	functioning	function	VERB
inlawrev-2294	93	25	properly	properly	ADV
inlawrev-2294	93	26	.	.	PUNCT
inlawrev-2294	94	1	such	such	ADJ
inlawrev-2294	94	2	tests	test	NOUN
inlawrev-2294	94	3	seek	seek	VERB
inlawrev-2294	94	4	to	to	PART
inlawrev-2294	94	5	determine	determine	VERB
inlawrev-2294	94	6	if	if	SCONJ
inlawrev-2294	94	7	preexisting	preexist	VERB
inlawrev-2294	94	8	internal	internal	ADJ
inlawrev-2294	94	9	control	control	NOUN
inlawrev-2294	94	10	guidelines	guideline	NOUN
inlawrev-2294	94	11	are	be	AUX
inlawrev-2294	94	12	consistently	consistently	ADV
inlawrev-2294	94	13	and	and	CCONJ
inlawrev-2294	94	14	properly	properly	ADV
inlawrev-2294	94	15	followed	follow	VERB
inlawrev-2294	94	16	.	.	PUNCT
inlawrev-2294	95	1	after	after	ADP
inlawrev-2294	95	2	examining	examine	VERB
inlawrev-2294	95	3	the	the	DET
inlawrev-2294	95	4	strengths	strength	NOUN
inlawrev-2294	95	5	and	and	CCONJ
inlawrev-2294	95	6	weaknesses	weakness	NOUN
inlawrev-2294	95	7	of	of	ADP
inlawrev-2294	95	8	the	the	DET
inlawrev-2294	95	9	client	client	NOUN
inlawrev-2294	95	10	's	's	PART
inlawrev-2294	95	11	internal	internal	ADJ
inlawrev-2294	95	12	control	control	NOUN
inlawrev-2294	95	13	system	system	NOUN
inlawrev-2294	95	14	by	by	ADP
inlawrev-2294	95	15	functional	functional	ADJ
inlawrev-2294	95	16	testing	testing	NOUN
inlawrev-2294	95	17	,	,	PUNCT
inlawrev-2294	95	18	the	the	DET
inlawrev-2294	95	19	auditor	auditor	NOUN
inlawrev-2294	95	20	must	must	AUX
inlawrev-2294	95	21	reevaluate	reevaluate	VERB
inlawrev-2294	95	22	his	his	PRON
inlawrev-2294	95	23	audit	audit	NOUN
inlawrev-2294	95	24	program	program	NOUN
inlawrev-2294	95	25	and	and	CCONJ
inlawrev-2294	95	26	modify	modify	VERB
inlawrev-2294	95	27	it	it	PRON
inlawrev-2294	95	28	to	to	PART
inlawrev-2294	95	29	conform	conform	VERB
inlawrev-2294	95	30	to	to	ADP
inlawrev-2294	95	31	the	the	DET
inlawrev-2294	95	32	functional	functional	ADJ
inlawrev-2294	95	33	test	test	NOUN
inlawrev-2294	95	34	results	result	NOUN
inlawrev-2294	95	35	.	.	PUNCT
inlawrev-2294	96	1	the	the	DET
inlawrev-2294	96	2	results	result	NOUN
inlawrev-2294	96	3	of	of	ADP
inlawrev-2294	96	4	the	the	DET
inlawrev-2294	96	5	functional	functional	ADJ
inlawrev-2294	96	6	tests	test	NOUN
inlawrev-2294	96	7	determine	determine	VERB
inlawrev-2294	96	8	the	the	DET
inlawrev-2294	96	9	extent	extent	NOUN
inlawrev-2294	96	10	to	to	PART
inlawrev-2294	96	11	which	which	PRON
inlawrev-2294	96	12	the	the	DET
inlawrev-2294	96	13	substantive	substantive	ADJ
inlawrev-2294	96	14	tests	test	NOUN
inlawrev-2294	96	15	will	will	AUX
inlawrev-2294	96	16	be	be	AUX
inlawrev-2294	96	17	applied	apply	VERB
inlawrev-2294	96	18	.	.	PUNCT
inlawrev-2294	97	1	substantive	substantive	ADJ
inlawrev-2294	97	2	tests	test	NOUN
inlawrev-2294	97	3	consist	consist	VERB
inlawrev-2294	97	4	of	of	ADP
inlawrev-2294	97	5	validatory	validatory	NOUN
inlawrev-2294	97	6	and	and	CCONJ
inlawrev-2294	97	7	analytic	analytic	ADJ
inlawrev-2294	97	8	tests	test	NOUN
inlawrev-2294	97	9	,	,	PUNCT
inlawrev-2294	97	10	such	such	ADJ
inlawrev-2294	97	11	as	as	ADP
inlawrev-2294	97	12	obtaining	obtain	VERB
inlawrev-2294	97	13	confirmations	confirmation	NOUN
inlawrev-2294	97	14	from	from	ADP
inlawrev-2294	97	15	debtors	debtor	NOUN
inlawrev-2294	97	16	and	and	CCONJ
inlawrev-2294	97	17	creditors	creditor	NOUN
inlawrev-2294	97	18	,	,	PUNCT
inlawrev-2294	97	19	random	random	ADJ
inlawrev-2294	97	20	sampling	sampling	NOUN
inlawrev-2294	97	21	of	of	ADP
inlawrev-2294	97	22	inventory	inventory	NOUN
inlawrev-2294	97	23	quantities	quantity	NOUN
inlawrev-2294	97	24	,	,	PUNCT
inlawrev-2294	97	25	examining	examine	VERB
inlawrev-2294	97	26	the	the	DET
inlawrev-2294	97	27	accounting	accounting	NOUN
inlawrev-2294	97	28	principles	principle	NOUN
inlawrev-2294	97	29	applied	apply	VERB
inlawrev-2294	97	30	to	to	ADP
inlawrev-2294	97	31	management	management	NOUN
inlawrev-2294	97	32	's	's	PART
inlawrev-2294	97	33	recordation	recordation	NOUN
inlawrev-2294	97	34	of	of	ADP
inlawrev-2294	97	35	financial	financial	ADJ
inlawrev-2294	97	36	resources	resource	NOUN
inlawrev-2294	97	37	,	,	PUNCT
inlawrev-2294	97	38	and	and	CCONJ
inlawrev-2294	97	39	evaluating	evaluate	VERB
inlawrev-2294	97	40	judgments	judgment	NOUN
inlawrev-2294	97	41	made	make	VERB
inlawrev-2294	97	42	by	by	ADP
inlawrev-2294	97	43	management	management	NOUN
inlawrev-2294	97	44	that	that	PRON
inlawrev-2294	97	45	have	have	VERB
inlawrev-2294	97	46	an	an	DET
inlawrev-2294	97	47	impact	impact	NOUN
inlawrev-2294	97	48	on	on	ADP
inlawrev-2294	97	49	valuation	valuation	NOUN
inlawrev-2294	97	50	estimates	estimate	NOUN
inlawrev-2294	97	51	.	.	PUNCT
inlawrev-2294	98	1	finally	finally	ADV
inlawrev-2294	98	2	,	,	PUNCT
inlawrev-2294	98	3	the	the	DET
inlawrev-2294	98	4	auditor	auditor	NOUN
inlawrev-2294	98	5	must	must	AUX
inlawrev-2294	98	6	evaluate	evaluate	VERB
inlawrev-2294	98	7	the	the	DET
inlawrev-2294	98	8	information	information	NOUN
inlawrev-2294	98	9	on	on	ADP
inlawrev-2294	98	10	the	the	DET
inlawrev-2294	98	11	client	client	NOUN
inlawrev-2294	98	12	's	's	PART
inlawrev-2294	98	13	internal	internal	ADJ
inlawrev-2294	98	14	control	control	NOUN
inlawrev-2294	98	15	system	system	NOUN
inlawrev-2294	98	16	in	in	ADP
inlawrev-2294	98	17	light	light	NOUN
inlawrev-2294	98	18	of	of	ADP
inlawrev-2294	98	19	the	the	DET
inlawrev-2294	98	20	client	client	NOUN
inlawrev-2294	98	21	's	's	PART
inlawrev-2294	98	22	financial	financial	ADJ
inlawrev-2294	98	23	statements	statement	NOUN
inlawrev-2294	98	24	in	in	ADP
inlawrev-2294	98	25	order	order	NOUN
inlawrev-2294	98	26	to	to	PART
inlawrev-2294	98	27	determine	determine	VERB
inlawrev-2294	98	28	if	if	SCONJ
inlawrev-2294	98	29	the	the	DET
inlawrev-2294	98	30	statements	statement	NOUN
inlawrev-2294	98	31	accurately	accurately	ADV
inlawrev-2294	98	32	reflect	reflect	VERB
inlawrev-2294	98	33	the	the	DET
inlawrev-2294	98	34	auditor	auditor	NOUN
inlawrev-2294	98	35	's	's	PART
inlawrev-2294	98	36	view	view	NOUN
inlawrev-2294	98	37	of	of	ADP
inlawrev-2294	98	38	the	the	DET
inlawrev-2294	98	39	recorded	record	VERB
inlawrev-2294	98	40	transactions	transaction	NOUN
inlawrev-2294	98	41	.	.	PUNCT
inlawrev-2294	99	1	the	the	DET
inlawrev-2294	99	2	results	result	NOUN
inlawrev-2294	99	3	of	of	ADP
inlawrev-2294	99	4	this	this	DET
inlawrev-2294	99	5	evalutaion	evalutaion	NOUN
inlawrev-2294	99	6	appear	appear	VERB
inlawrev-2294	99	7	in	in	ADP
inlawrev-2294	99	8	the	the	DET
inlawrev-2294	99	9	auditor	auditor	NOUN
inlawrev-2294	99	10	's	's	PART
inlawrev-2294	99	11	written	write	VERB
inlawrev-2294	99	12	opinion	opinion	NOUN
inlawrev-2294	99	13	.	.	PUNCT
inlawrev-2294	100	1	c.	c.	NOUN
inlawrev-2294	100	2	forms	form	NOUN
inlawrev-2294	100	3	of	of	ADP
inlawrev-2294	100	4	opinions	opinion	NOUN
inlawrev-2294	100	5	all	all	DET
inlawrev-2294	100	6	opinions	opinion	NOUN
inlawrev-2294	100	7	are	be	AUX
inlawrev-2294	100	8	typically	typically	ADV
inlawrev-2294	100	9	divided	divide	VERB
inlawrev-2294	100	10	into	into	ADP
inlawrev-2294	100	11	two	two	NUM
inlawrev-2294	100	12	parts	part	NOUN
inlawrev-2294	100	13	.	.	PUNCT
inlawrev-2294	101	1	in	in	ADP
inlawrev-2294	101	2	the	the	DET
inlawrev-2294	101	3	scope	scope	NOUN
inlawrev-2294	101	4	paragraph	paragraph	NOUN
inlawrev-2294	101	5	,	,	PUNCT
inlawrev-2294	101	6	the	the	DET
inlawrev-2294	101	7	auditor	auditor	NOUN
inlawrev-2294	101	8	outlines	outline	VERB
inlawrev-2294	101	9	the	the	DET
inlawrev-2294	101	10	nature	nature	NOUN
inlawrev-2294	101	11	and	and	CCONJ
inlawrev-2294	101	12	extent	extent	NOUN
inlawrev-2294	101	13	of	of	ADP
inlawrev-2294	101	14	the	the	DET
inlawrev-2294	101	15	audit	audit	NOUN
inlawrev-2294	101	16	procedures	procedure	NOUN
inlawrev-2294	101	17	applied	apply	VERB
inlawrev-2294	101	18	and	and	CCONJ
inlawrev-2294	101	19	discloses	disclose	VERB
inlawrev-2294	101	20	any	any	DET
inlawrev-2294	101	21	irregularities	irregularity	NOUN
inlawrev-2294	101	22	or	or	CCONJ
inlawrev-2294	101	23	limitations	limitation	NOUN
inlawrev-2294	101	24	on	on	ADP
inlawrev-2294	101	25	the	the	DET
inlawrev-2294	101	26	auditor	auditor	NOUN
inlawrev-2294	101	27	's	's	PART
inlawrev-2294	101	28	examination	examination	NOUN
inlawrev-2294	101	29	.	.	PUNCT
inlawrev-2294	102	1	in	in	ADP
inlawrev-2294	102	2	the	the	DET
inlawrev-2294	102	3	opinion	opinion	NOUN
inlawrev-2294	102	4	paragraph	paragraph	NOUN
inlawrev-2294	102	5	,	,	PUNCT
inlawrev-2294	102	6	the	the	DET
inlawrev-2294	102	7	auditor	auditor	NOUN
inlawrev-2294	102	8	specifies	specify	VERB
inlawrev-2294	102	9	whether	whether	SCONJ
inlawrev-2294	102	10	adequate	adequate	ADJ
inlawrev-2294	102	11	disclosures	disclosure	NOUN
inlawrev-2294	102	12	have	have	AUX
inlawrev-2294	102	13	been	be	AUX
inlawrev-2294	102	14	made	make	VERB
inlawrev-2294	102	15	,	,	PUNCT
inlawrev-2294	102	16	whether	whether	SCONJ
inlawrev-2294	102	17	such	such	ADJ
inlawrev-2294	102	18	disclosures	disclosure	NOUN
inlawrev-2294	102	19	comply	comply	VERB
inlawrev-2294	102	20	with	with	ADP
inlawrev-2294	102	21	gaap	gaap	NOUN
inlawrev-2294	102	22	,	,	PUNCT
inlawrev-2294	102	23	and	and	CCONJ
inlawrev-2294	102	24	whether	whether	SCONJ
inlawrev-2294	102	25	the	the	DET
inlawrev-2294	102	26	accounting	accounting	NOUN
inlawrev-2294	102	27	principles	principle	NOUN
inlawrev-2294	102	28	utilized	utilize	VERB
inlawrev-2294	102	29	have	have	AUX
inlawrev-2294	102	30	been	be	AUX
inlawrev-2294	102	31	consistently	consistently	ADV
inlawrev-2294	102	32	applied	apply	VERB
inlawrev-2294	102	33	.	.	PUNCT
inlawrev-2294	103	1	1	1	X
inlawrev-2294	103	2	.	.	X
inlawrev-2294	103	3	the	the	DET
inlawrev-2294	103	4	standard	standard	ADJ
inlawrev-2294	103	5	short	short	ADJ
inlawrev-2294	103	6	-	-	PUNCT
inlawrev-2294	103	7	form	form	NOUN
inlawrev-2294	103	8	report.2	report.2	NOUN
inlawrev-2294	103	9	*	*	NOUN
inlawrev-2294	103	10	—	—	PUNCT
inlawrev-2294	103	11	"	"	PUNCT
inlawrev-2294	103	12	the	the	DET
inlawrev-2294	103	13	scope	scope	NOUN
inlawrev-2294	103	14	and	and	CCONJ
inlawrev-2294	103	15	opinion	opinion	NOUN
inlawrev-2294	103	16	paragraphs	paragraph	NOUN
inlawrev-2294	103	17	of	of	ADP
inlawrev-2294	103	18	the	the	DET
inlawrev-2294	103	19	standard	standard	ADJ
inlawrev-2294	103	20	short	short	ADJ
inlawrev-2294	103	21	-	-	PUNCT
inlawrev-2294	103	22	form	form	NOUN
inlawrev-2294	103	23	report	report	NOUN
inlawrev-2294	103	24	in	in	ADP
inlawrev-2294	103	25	essence	essence	NOUN
inlawrev-2294	103	26	state	state	NOUN
inlawrev-2294	103	27	that	that	SCONJ
inlawrev-2294	103	28	"	"	PUNCT
inlawrev-2294	103	29	a	a	DET
inlawrev-2294	103	30	model	model	NOUN
inlawrev-2294	103	31	short	short	ADJ
inlawrev-2294	103	32	-	-	PUNCT
inlawrev-2294	103	33	form	form	NOUN
inlawrev-2294	103	34	opinion	opinion	NOUN
inlawrev-2294	103	35	is	be	AUX
inlawrev-2294	103	36	as	as	SCONJ
inlawrev-2294	103	37	follows	follow	VERB
inlawrev-2294	103	38	:	:	PUNCT
inlawrev-2294	103	39	(	(	PUNCT
inlawrev-2294	103	40	scope	scope	NOUN
inlawrev-2294	103	41	paragraph	paragraph	NOUN
inlawrev-2294	103	42	)	)	PUNCT
inlawrev-2294	103	43	we	we	PRON
inlawrev-2294	103	44	have	have	AUX
inlawrev-2294	103	45	examined	examine	VERB
inlawrev-2294	103	46	the	the	DET
inlawrev-2294	103	47	balance	balance	NOUN
inlawrev-2294	103	48	sheet	sheet	NOUN
inlawrev-2294	103	49	of	of	ADP
inlawrev-2294	103	50	x	x	PUNCT
inlawrev-2294	103	51	company	company	NOUN
inlawrev-2294	103	52	as	as	ADP
inlawrev-2294	103	53	of	of	ADP
inlawrev-2294	103	54	[	[	X
inlawrev-2294	103	55	at	at	ADP
inlawrev-2294	103	56	]	]	PUNCT
inlawrev-2294	103	57	december	december	PROPN
inlawrev-2294	103	58	436	436	NUM
inlawrev-2294	103	59	indiana	indiana	PROPN
inlawrev-2294	103	60	law	law	PROPN
inlawrev-2294	103	61	review	review	NOUN
inlawrev-2294	103	62	[	[	X
inlawrev-2294	103	63	vol	vol	NOUN
inlawrev-2294	103	64	.	.	PUNCT
inlawrev-2294	103	65	11:431	11:431	PROPN
inlawrev-2294	104	1	the	the	DET
inlawrev-2294	104	2	auditor	auditor	NOUN
inlawrev-2294	104	3	understands	understand	VERB
inlawrev-2294	104	4	the	the	DET
inlawrev-2294	104	5	standards	standard	NOUN
inlawrev-2294	104	6	of	of	ADP
inlawrev-2294	104	7	his	his	PRON
inlawrev-2294	104	8	profession	profession	NOUN
inlawrev-2294	104	9	and	and	CCONJ
inlawrev-2294	104	10	has	have	AUX
inlawrev-2294	104	11	made	make	VERB
inlawrev-2294	104	12	an	an	DET
inlawrev-2294	104	13	examination	examination	NOUN
inlawrev-2294	104	14	complying	comply	VERB
inlawrev-2294	104	15	with	with	ADP
inlawrev-2294	104	16	such	such	ADJ
inlawrev-2294	104	17	standards	standard	NOUN
inlawrev-2294	104	18	,	,	PUNCT
inlawrev-2294	104	19	and	and	CCONJ
inlawrev-2294	104	20	that	that	SCONJ
inlawrev-2294	104	21	the	the	DET
inlawrev-2294	104	22	financial	financial	ADJ
inlawrev-2294	104	23	statements	statement	NOUN
inlawrev-2294	104	24	report	report	VERB
inlawrev-2294	104	25	the	the	DET
inlawrev-2294	104	26	information	information	NOUN
inlawrev-2294	104	27	fairly	fairly	ADV
inlawrev-2294	104	28	and	and	CCONJ
inlawrev-2294	104	29	in	in	ADP
inlawrev-2294	104	30	compliance	compliance	NOUN
inlawrev-2294	104	31	with	with	ADP
inlawrev-2294	104	32	consistently	consistently	ADV
inlawrev-2294	104	33	applied	apply	VERB
inlawrev-2294	104	34	gaap	gaap	NOUN
inlawrev-2294	104	35	.	.	PUNCT
inlawrev-2294	105	1	the	the	DET
inlawrev-2294	105	2	short	short	ADJ
inlawrev-2294	105	3	-	-	PUNCT
inlawrev-2294	105	4	form	form	NOUN
inlawrev-2294	105	5	opinion	opinion	NOUN
inlawrev-2294	105	6	—	—	PUNCT
inlawrev-2294	105	7	or	or	CCONJ
inlawrev-2294	105	8	any	any	DET
inlawrev-2294	105	9	opinion	opinion	NOUN
inlawrev-2294	105	10	for	for	ADP
inlawrev-2294	105	11	that	that	DET
inlawrev-2294	105	12	matter	matter	NOUN
inlawrev-2294	105	13	—	—	PUNCT
inlawrev-2294	105	14	does	do	AUX
inlawrev-2294	105	15	not	not	PART
inlawrev-2294	105	16	warrant	warrant	VERB
inlawrev-2294	105	17	the	the	DET
inlawrev-2294	105	18	absence	absence	NOUN
inlawrev-2294	105	19	of	of	ADP
inlawrev-2294	105	20	fraud	fraud	NOUN
inlawrev-2294	105	21	in	in	ADP
inlawrev-2294	105	22	the	the	DET
inlawrev-2294	105	23	financial	financial	ADJ
inlawrev-2294	105	24	statements	statement	NOUN
inlawrev-2294	105	25	or	or	CCONJ
inlawrev-2294	105	26	state	state	NOUN
inlawrev-2294	105	27	that	that	SCONJ
inlawrev-2294	105	28	the	the	DET
inlawrev-2294	105	29	figures	figure	NOUN
inlawrev-2294	105	30	in	in	ADP
inlawrev-2294	105	31	the	the	DET
inlawrev-2294	105	32	statements	statement	NOUN
inlawrev-2294	105	33	are	be	AUX
inlawrev-2294	105	34	accurate	accurate	ADJ
inlawrev-2294	105	35	to	to	ADP
inlawrev-2294	105	36	the	the	DET
inlawrev-2294	105	37	penny	penny	NOUN
inlawrev-2294	105	38	.	.	PUNCT
inlawrev-2294	106	1	25	25	NUM
inlawrev-2294	106	2	the	the	DET
inlawrev-2294	106	3	auditor	auditor	NOUN
inlawrev-2294	106	4	merely	merely	ADV
inlawrev-2294	106	5	represents	represent	VERB
inlawrev-2294	106	6	that	that	SCONJ
inlawrev-2294	106	7	he	he	PRON
inlawrev-2294	106	8	has	have	AUX
inlawrev-2294	106	9	not	not	PART
inlawrev-2294	106	10	found	find	VERB
inlawrev-2294	106	11	any	any	DET
inlawrev-2294	106	12	material	material	NOUN
inlawrev-2294	106	13	problems	problem	NOUN
inlawrev-2294	106	14	or	or	CCONJ
inlawrev-2294	106	15	deficiencies	deficiency	NOUN
inlawrev-2294	106	16	,	,	PUNCT
inlawrev-2294	106	17	either	either	CCONJ
inlawrev-2294	106	18	in	in	ADP
inlawrev-2294	106	19	carrying	carry	VERB
inlawrev-2294	106	20	out	out	ADP
inlawrev-2294	106	21	the	the	DET
inlawrev-2294	106	22	audit	audit	NOUN
inlawrev-2294	106	23	or	or	CCONJ
inlawrev-2294	106	24	in	in	ADP
inlawrev-2294	106	25	examining	examine	VERB
inlawrev-2294	106	26	the	the	DET
inlawrev-2294	106	27	financial	financial	ADJ
inlawrev-2294	106	28	statements	statement	NOUN
inlawrev-2294	106	29	,	,	PUNCT
inlawrev-2294	106	30	of	of	ADP
inlawrev-2294	106	31	which	which	PRON
inlawrev-2294	106	32	the	the	DET
inlawrev-2294	106	33	reader	reader	NOUN
inlawrev-2294	106	34	should	should	AUX
inlawrev-2294	106	35	be	be	AUX
inlawrev-2294	106	36	aware	aware	ADJ
inlawrev-2294	106	37	.	.	PUNCT
inlawrev-2294	107	1	2	2	X
inlawrev-2294	107	2	.	.	X
inlawrev-2294	107	3	variations	variation	NOUN
inlawrev-2294	107	4	of	of	ADP
inlawrev-2294	107	5	the	the	DET
inlawrev-2294	107	6	standard	standard	ADJ
inlawrev-2294	107	7	report	report	NOUN
inlawrev-2294	107	8	.	.	PUNCT
inlawrev-2294	108	1	—	—	PUNCT
inlawrev-2294	108	2	during	during	ADP
inlawrev-2294	108	3	the	the	DET
inlawrev-2294	108	4	course	course	NOUN
inlawrev-2294	108	5	of	of	ADP
inlawrev-2294	108	6	an	an	DET
inlawrev-2294	108	7	audit	audit	NOUN
inlawrev-2294	108	8	,	,	PUNCT
inlawrev-2294	108	9	a	a	DET
inlawrev-2294	108	10	variety	variety	NOUN
inlawrev-2294	108	11	of	of	ADP
inlawrev-2294	108	12	problems	problem	NOUN
inlawrev-2294	108	13	or	or	CCONJ
inlawrev-2294	108	14	deficiencies	deficiency	NOUN
inlawrev-2294	108	15	may	may	AUX
inlawrev-2294	108	16	be	be	AUX
inlawrev-2294	108	17	uncovered	uncover	VERB
inlawrev-2294	108	18	.	.	PUNCT
inlawrev-2294	109	1	the	the	DET
inlawrev-2294	109	2	auditor	auditor	NOUN
inlawrev-2294	109	3	is	be	AUX
inlawrev-2294	109	4	then	then	ADV
inlawrev-2294	109	5	confronted	confront	VERB
inlawrev-2294	109	6	with	with	ADP
inlawrev-2294	109	7	the	the	DET
inlawrev-2294	109	8	problem	problem	NOUN
inlawrev-2294	109	9	of	of	ADP
inlawrev-2294	109	10	deciding	decide	VERB
inlawrev-2294	109	11	if	if	SCONJ
inlawrev-2294	109	12	the	the	DET
inlawrev-2294	109	13	irregularity	irregularity	NOUN
inlawrev-2294	109	14	is	be	AUX
inlawrev-2294	109	15	of	of	ADP
inlawrev-2294	109	16	sufficient	sufficient	ADJ
inlawrev-2294	109	17	magnitude	magnitude	NOUN
inlawrev-2294	109	18	to	to	PART
inlawrev-2294	109	19	require	require	VERB
inlawrev-2294	109	20	a	a	DET
inlawrev-2294	109	21	departure	departure	NOUN
inlawrev-2294	109	22	from	from	ADP
inlawrev-2294	109	23	the	the	DET
inlawrev-2294	109	24	standard	standard	ADJ
inlawrev-2294	109	25	short	short	ADJ
inlawrev-2294	109	26	-	-	PUNCT
inlawrev-2294	109	27	form	form	NOUN
inlawrev-2294	109	28	opinion	opinion	NOUN
inlawrev-2294	109	29	.	.	PUNCT
inlawrev-2294	110	1	29	29	NUM
inlawrev-2294	110	2	if	if	SCONJ
inlawrev-2294	110	3	the	the	DET
inlawrev-2294	110	4	auditor	auditor	NOUN
inlawrev-2294	110	5	determines	determine	VERB
inlawrev-2294	110	6	that	that	SCONJ
inlawrev-2294	110	7	such	such	DET
inlawrev-2294	110	8	a	a	DET
inlawrev-2294	110	9	31	31	NUM
inlawrev-2294	110	10	,	,	PUNCT
inlawrev-2294	110	11	19xx	19xx	NOUN
inlawrev-2294	110	12	,	,	PUNCT
inlawrev-2294	110	13	and	and	CCONJ
inlawrev-2294	110	14	the	the	DET
inlawrev-2294	110	15	related	related	ADJ
inlawrev-2294	110	16	statements	statement	NOUN
inlawrev-2294	110	17	of	of	ADP
inlawrev-2294	110	18	income	income	NOUN
inlawrev-2294	110	19	,	,	PUNCT
inlawrev-2294	110	20	retained	retain	VERB
inlawrev-2294	110	21	earnings	earning	NOUN
inlawrev-2294	110	22	and	and	CCONJ
inlawrev-2294	110	23	changes	change	NOUN
inlawrev-2294	110	24	in	in	ADP
inlawrev-2294	110	25	financial	financial	ADJ
inlawrev-2294	110	26	position	position	NOUN
inlawrev-2294	110	27	for	for	ADP
inlawrev-2294	110	28	the	the	DET
inlawrev-2294	110	29	year	year	NOUN
inlawrev-2294	110	30	then	then	ADV
inlawrev-2294	110	31	ended	end	VERB
inlawrev-2294	110	32	.	.	PUNCT
inlawrev-2294	111	1	our	our	PRON
inlawrev-2294	111	2	examination	examination	NOUN
inlawrev-2294	111	3	was	be	AUX
inlawrev-2294	111	4	made	make	VERB
inlawrev-2294	111	5	in	in	ADP
inlawrev-2294	111	6	accordance	accordance	NOUN
inlawrev-2294	111	7	with	with	ADP
inlawrev-2294	111	8	generally	generally	ADV
inlawrev-2294	111	9	accepted	accept	VERB
inlawrev-2294	111	10	auditing	auditing	NOUN
inlawrev-2294	111	11	standards	standard	NOUN
inlawrev-2294	111	12	and	and	CCONJ
inlawrev-2294	111	13	,	,	PUNCT
inlawrev-2294	111	14	accordingly	accordingly	ADV
inlawrev-2294	111	15	,	,	PUNCT
inlawrev-2294	111	16	included	include	VERB
inlawrev-2294	111	17	such	such	ADJ
inlawrev-2294	111	18	tests	test	NOUN
inlawrev-2294	111	19	of	of	ADP
inlawrev-2294	111	20	the	the	DET
inlawrev-2294	111	21	accounting	accounting	NOUN
inlawrev-2294	111	22	records	record	NOUN
inlawrev-2294	111	23	and	and	CCONJ
inlawrev-2294	111	24	such	such	ADJ
inlawrev-2294	111	25	other	other	ADJ
inlawrev-2294	111	26	auditing	auditing	NOUN
inlawrev-2294	111	27	procedures	procedure	NOUN
inlawrev-2294	111	28	as	as	SCONJ
inlawrev-2294	111	29	we	we	PRON
inlawrev-2294	111	30	considered	consider	VERB
inlawrev-2294	111	31	necessary	necessary	ADJ
inlawrev-2294	111	32	in	in	ADP
inlawrev-2294	111	33	the	the	DET
inlawrev-2294	111	34	circumstances	circumstance	NOUN
inlawrev-2294	111	35	.	.	PUNCT
inlawrev-2294	112	1	(	(	PUNCT
inlawrev-2294	112	2	opinion	opinion	NOUN
inlawrev-2294	112	3	paragraph	paragraph	NOUN
inlawrev-2294	112	4	)	)	PUNCT
inlawrev-2294	112	5	in	in	ADP
inlawrev-2294	112	6	our	our	PRON
inlawrev-2294	112	7	opinion	opinion	NOUN
inlawrev-2294	112	8	,	,	PUNCT
inlawrev-2294	112	9	the	the	DET
inlawrev-2294	112	10	financial	financial	ADJ
inlawrev-2294	112	11	statements	statement	NOUN
inlawrev-2294	112	12	referred	refer	VERB
inlawrev-2294	112	13	to	to	ADP
inlawrev-2294	112	14	above	above	ADV
inlawrev-2294	112	15	present	present	VERB
inlawrev-2294	112	16	fairly	fairly	ADV
inlawrev-2294	112	17	the	the	DET
inlawrev-2294	112	18	financial	financial	ADJ
inlawrev-2294	112	19	position	position	NOUN
inlawrev-2294	112	20	of	of	ADP
inlawrev-2294	112	21	x	x	PART
inlawrev-2294	112	22	company	company	NOUN
inlawrev-2294	112	23	as	as	ADP
inlawrev-2294	112	24	of	of	ADP
inlawrev-2294	112	25	[	[	X
inlawrev-2294	112	26	at	at	ADP
inlawrev-2294	112	27	]	]	PUNCT
inlawrev-2294	112	28	december	december	PROPN
inlawrev-2294	112	29	31	31	NUM
inlawrev-2294	112	30	,	,	PUNCT
inlawrev-2294	112	31	19xx	19xx	NOUN
inlawrev-2294	112	32	,	,	PUNCT
inlawrev-2294	112	33	and	and	CCONJ
inlawrev-2294	112	34	the	the	DET
inlawrev-2294	112	35	results	result	NOUN
inlawrev-2294	112	36	of	of	ADP
inlawrev-2294	112	37	its	its	PRON
inlawrev-2294	112	38	operations	operation	NOUN
inlawrev-2294	112	39	and	and	CCONJ
inlawrev-2294	112	40	the	the	DET
inlawrev-2294	112	41	changes	change	NOUN
inlawrev-2294	112	42	in	in	ADP
inlawrev-2294	112	43	its	its	PRON
inlawrev-2294	112	44	financial	financial	ADJ
inlawrev-2294	112	45	position	position	NOUN
inlawrev-2294	112	46	for	for	ADP
inlawrev-2294	112	47	the	the	DET
inlawrev-2294	112	48	year	year	NOUN
inlawrev-2294	112	49	then	then	ADV
inlawrev-2294	112	50	ended	end	VERB
inlawrev-2294	112	51	,	,	PUNCT
inlawrev-2294	112	52	in	in	ADP
inlawrev-2294	112	53	conformity	conformity	NOUN
inlawrev-2294	112	54	with	with	ADP
inlawrev-2294	112	55	generally	generally	ADV
inlawrev-2294	112	56	accepted	accept	VERB
inlawrev-2294	112	57	accounting	accounting	NOUN
inlawrev-2294	112	58	principles	principle	NOUN
inlawrev-2294	112	59	applied	apply	VERB
inlawrev-2294	112	60	on	on	ADP
inlawrev-2294	112	61	a	a	DET
inlawrev-2294	112	62	basis	basis	NOUN
inlawrev-2294	112	63	consistent	consistent	ADJ
inlawrev-2294	112	64	with	with	ADP
inlawrev-2294	112	65	that	that	PRON
inlawrev-2294	112	66	of	of	ADP
inlawrev-2294	112	67	the	the	DET
inlawrev-2294	112	68	preceding	precede	VERB
inlawrev-2294	112	69	year	year	NOUN
inlawrev-2294	112	70	.	.	PUNCT
inlawrev-2294	113	1	i	i	PRON
inlawrev-2294	113	2	d.	d.	PROPN
inlawrev-2294	113	3	§	§	PROPN
inlawrev-2294	113	4	509.07	509.07	NUM
inlawrev-2294	113	5	(	(	PUNCT
inlawrev-2294	113	6	bracketed	bracketed	ADJ
inlawrev-2294	113	7	language	language	NOUN
inlawrev-2294	113	8	in	in	ADP
inlawrev-2294	113	9	original	original	ADJ
inlawrev-2294	113	10	)	)	PUNCT
inlawrev-2294	113	11	.	.	PUNCT
inlawrev-2294	114	1	25a	25a	NUM
inlawrev-2294	114	2	common	common	ADJ
inlawrev-2294	114	3	misconception	misconception	NOUN
inlawrev-2294	114	4	about	about	ADP
inlawrev-2294	114	5	the	the	DET
inlawrev-2294	114	6	auditor	auditor	NOUN
inlawrev-2294	114	7	's	's	PART
inlawrev-2294	114	8	role	role	NOUN
inlawrev-2294	114	9	is	be	AUX
inlawrev-2294	114	10	that	that	SCONJ
inlawrev-2294	114	11	he	he	PRON
inlawrev-2294	114	12	is	be	AUX
inlawrev-2294	114	13	expected	expect	VERB
inlawrev-2294	114	14	to	to	PART
inlawrev-2294	114	15	detect	detect	VERB
inlawrev-2294	114	16	fraud	fraud	NOUN
inlawrev-2294	114	17	.	.	PUNCT
inlawrev-2294	115	1	from	from	ADP
inlawrev-2294	115	2	the	the	DET
inlawrev-2294	115	3	standpoint	standpoint	NOUN
inlawrev-2294	115	4	of	of	ADP
inlawrev-2294	115	5	the	the	DET
inlawrev-2294	115	6	accounting	accounting	NOUN
inlawrev-2294	115	7	profession	profession	NOUN
inlawrev-2294	115	8	this	this	PRON
inlawrev-2294	115	9	is	be	AUX
inlawrev-2294	115	10	simply	simply	ADV
inlawrev-2294	115	11	not	not	PART
inlawrev-2294	115	12	correct	correct	ADJ
inlawrev-2294	115	13	:	:	PUNCT
inlawrev-2294	115	14	in	in	ADP
inlawrev-2294	115	15	making	make	VERB
inlawrev-2294	115	16	the	the	DET
inlawrev-2294	115	17	ordinary	ordinary	ADJ
inlawrev-2294	115	18	examination	examination	NOUN
inlawrev-2294	115	19	,	,	PUNCT
inlawrev-2294	115	20	the	the	DET
inlawrev-2294	115	21	independent	independent	ADJ
inlawrev-2294	115	22	auditor	auditor	NOUN
inlawrev-2294	115	23	is	be	AUX
inlawrev-2294	115	24	aware	aware	ADJ
inlawrev-2294	115	25	of	of	ADP
inlawrev-2294	115	26	the	the	DET
inlawrev-2294	115	27	possibility	possibility	NOUN
inlawrev-2294	115	28	that	that	SCONJ
inlawrev-2294	115	29	fraud	fraud	NOUN
inlawrev-2294	115	30	may	may	AUX
inlawrev-2294	115	31	exist	exist	VERB
inlawrev-2294	115	32	.	.	PUNCT
inlawrev-2294	116	1	financial	financial	ADJ
inlawrev-2294	116	2	statements	statement	NOUN
inlawrev-2294	116	3	may	may	AUX
inlawrev-2294	116	4	be	be	AUX
inlawrev-2294	116	5	misstated	misstate	VERB
inlawrev-2294	116	6	as	as	ADP
inlawrev-2294	116	7	the	the	DET
inlawrev-2294	116	8	result	result	NOUN
inlawrev-2294	116	9	of	of	ADP
inlawrev-2294	116	10	defalcations	defalcation	NOUN
inlawrev-2294	116	11	and	and	CCONJ
inlawrev-2294	116	12	similar	similar	ADJ
inlawrev-2294	116	13	irregularities	irregularity	NOUN
inlawrev-2294	116	14	,	,	PUNCT
inlawrev-2294	116	15	or	or	CCONJ
inlawrev-2294	116	16	deliberate	deliberate	VERB
inlawrev-2294	116	17	misrepresentation	misrepresentation	NOUN
inlawrev-2294	116	18	by	by	ADP
inlawrev-2294	116	19	management	management	NOUN
inlawrev-2294	116	20	,	,	PUNCT
inlawrev-2294	116	21	or	or	CCONJ
inlawrev-2294	116	22	both	both	PRON
inlawrev-2294	116	23	.	.	PUNCT
inlawrev-2294	117	1	the	the	DET
inlawrev-2294	117	2	auditor	auditor	NOUN
inlawrev-2294	117	3	recognizes	recognize	VERB
inlawrev-2294	117	4	that	that	DET
inlawrev-2294	117	5	fraud	fraud	NOUN
inlawrev-2294	117	6	,	,	PUNCT
inlawrev-2294	117	7	if	if	SCONJ
inlawrev-2294	117	8	sufficiently	sufficiently	ADV
inlawrev-2294	117	9	material	material	NOUN
inlawrev-2294	117	10	,	,	PUNCT
inlawrev-2294	117	11	may	may	AUX
inlawrev-2294	117	12	affect	affect	VERB
inlawrev-2294	117	13	his	his	PRON
inlawrev-2294	117	14	opinion	opinion	NOUN
inlawrev-2294	117	15	on	on	ADP
inlawrev-2294	117	16	the	the	DET
inlawrev-2294	117	17	financial	financial	ADJ
inlawrev-2294	117	18	statements	statement	NOUN
inlawrev-2294	117	19	,	,	PUNCT
inlawrev-2294	117	20	and	and	CCONJ
inlawrev-2294	117	21	his	his	PRON
inlawrev-2294	117	22	examination	examination	NOUN
inlawrev-2294	117	23	,	,	PUNCT
inlawrev-2294	117	24	made	make	VERB
inlawrev-2294	117	25	in	in	ADP
inlawrev-2294	117	26	accordance	accordance	NOUN
inlawrev-2294	117	27	with	with	ADP
inlawrev-2294	117	28	generally	generally	ADV
inlawrev-2294	117	29	accepted	accept	VERB
inlawrev-2294	117	30	auditing	auditing	NOUN
inlawrev-2294	117	31	standards	standard	NOUN
inlawrev-2294	117	32	,	,	PUNCT
inlawrev-2294	117	33	gives	give	VERB
inlawrev-2294	117	34	consideration	consideration	NOUN
inlawrev-2294	117	35	to	to	ADP
inlawrev-2294	117	36	this	this	DET
inlawrev-2294	117	37	possibility	possibility	NOUN
inlawrev-2294	117	38	.	.	PUNCT
inlawrev-2294	118	1	however	however	ADV
inlawrev-2294	118	2	,	,	PUNCT
inlawrev-2294	118	3	the	the	DET
inlawrev-2294	118	4	ordinary	ordinary	ADJ
inlawrev-2294	118	5	examination	examination	NOUN
inlawrev-2294	118	6	directed	direct	VERB
inlawrev-2294	118	7	to	to	ADP
inlawrev-2294	118	8	the	the	DET
inlawrev-2294	118	9	expression	expression	NOUN
inlawrev-2294	118	10	of	of	ADP
inlawrev-2294	118	11	an	an	DET
inlawrev-2294	118	12	opinion	opinion	NOUN
inlawrev-2294	118	13	on	on	ADP
inlawrev-2294	118	14	financial	financial	ADJ
inlawrev-2294	118	15	statements	statement	NOUN
inlawrev-2294	118	16	is	be	AUX
inlawrev-2294	118	17	not	not	PART
inlawrev-2294	118	18	primarily	primarily	ADV
inlawrev-2294	118	19	or	or	CCONJ
inlawrev-2294	118	20	specifically	specifically	ADV
inlawrev-2294	118	21	designed	design	VERB
inlawrev-2294	118	22	,	,	PUNCT
inlawrev-2294	118	23	and	and	CCONJ
inlawrev-2294	118	24	can	can	AUX
inlawrev-2294	118	25	not	not	PART
inlawrev-2294	118	26	be	be	AUX
inlawrev-2294	118	27	relied	rely	VERB
inlawrev-2294	118	28	upon	upon	SCONJ
inlawrev-2294	118	29	,	,	PUNCT
inlawrev-2294	118	30	to	to	PART
inlawrev-2294	118	31	disclose	disclose	VERB
inlawrev-2294	118	32	defalcations	defalcation	NOUN
inlawrev-2294	118	33	and	and	CCONJ
inlawrev-2294	118	34	other	other	ADJ
inlawrev-2294	118	35	similar	similar	ADJ
inlawrev-2294	118	36	irregularities	irregularity	NOUN
inlawrev-2294	118	37	....	....	PUNCT
inlawrev-2294	119	1	the	the	DET
inlawrev-2294	119	2	responsibility	responsibility	NOUN
inlawrev-2294	119	3	of	of	ADP
inlawrev-2294	119	4	the	the	DET
inlawrev-2294	119	5	independent	independent	ADJ
inlawrev-2294	119	6	auditor	auditor	NOUN
inlawrev-2294	119	7	for	for	ADP
inlawrev-2294	119	8	failure	failure	NOUN
inlawrev-2294	119	9	to	to	PART
inlawrev-2294	119	10	detect	detect	VERB
inlawrev-2294	119	11	fraud	fraud	NOUN
inlawrev-2294	119	12	.	.	PUNCT
inlawrev-2294	119	13	.	.	PUNCT
inlawrev-2294	120	1	.	.	PUNCT
inlawrev-2294	120	2	arises	arise	VERB
inlawrev-2294	120	3	only	only	ADV
inlawrev-2294	120	4	when	when	SCONJ
inlawrev-2294	120	5	such	such	ADJ
inlawrev-2294	120	6	failure	failure	NOUN
inlawrev-2294	120	7	clearly	clearly	ADV
inlawrev-2294	120	8	results	result	VERB
inlawrev-2294	120	9	from	from	ADP
inlawrev-2294	120	10	failure	failure	NOUN
inlawrev-2294	120	11	to	to	PART
inlawrev-2294	120	12	comply	comply	VERB
inlawrev-2294	120	13	with	with	ADP
inlawrev-2294	120	14	generally	generally	ADV
inlawrev-2294	120	15	accepted	accept	VERB
inlawrev-2294	120	16	auditing	auditing	NOUN
inlawrev-2294	120	17	standards	standard	NOUN
inlawrev-2294	120	18	.	.	PUNCT
inlawrev-2294	121	1	i	i	PRON
inlawrev-2294	121	2	d.	d.	PROPN
inlawrev-2294	121	3	§	§	PROPN
inlawrev-2294	121	4	110.05	110.05	NUM
inlawrev-2294	121	5	.	.	PUNCT
inlawrev-2294	122	1	the	the	DET
inlawrev-2294	122	2	courts	court	NOUN
inlawrev-2294	122	3	are	be	AUX
inlawrev-2294	122	4	not	not	PART
inlawrev-2294	122	5	always	always	ADV
inlawrev-2294	122	6	sympathetic	sympathetic	ADJ
inlawrev-2294	122	7	to	to	ADP
inlawrev-2294	122	8	this	this	DET
inlawrev-2294	122	9	position	position	NOUN
inlawrev-2294	122	10	.	.	PUNCT
inlawrev-2294	123	1	e.g.	e.g.	ADV
inlawrev-2294	123	2	,	,	PUNCT
inlawrev-2294	123	3	1136	1136	NUM
inlawrev-2294	123	4	tenants	tenant	NOUN
inlawrev-2294	123	5	'	'	PART
inlawrev-2294	123	6	corp	corp	PROPN
inlawrev-2294	123	7	.	.	PROPN
inlawrev-2294	124	1	v.	v.	PROPN
inlawrev-2294	124	2	max	max	PROPN
inlawrev-2294	124	3	rothenberg	rothenberg	PROPN
inlawrev-2294	124	4	&	&	CCONJ
inlawrev-2294	124	5	co.	co.	PROPN
inlawrev-2294	124	6	,	,	PUNCT
inlawrev-2294	124	7	319	319	NUM
inlawrev-2294	124	8	n.y.s.2d	n.y.s.2d	NUM
inlawrev-2294	124	9	1007	1007	NUM
inlawrev-2294	124	10	,	,	PUNCT
inlawrev-2294	124	11	36	36	NUM
inlawrev-2294	124	12	app	app	NOUN
inlawrev-2294	124	13	.	.	PUNCT
inlawrev-2294	125	1	div	div	PROPN
inlawrev-2294	125	2	.	.	PUNCT
inlawrev-2294	126	1	2d	2d	PROPN
inlawrev-2294	126	2	804	804	NUM
inlawrev-2294	126	3	(	(	PUNCT
inlawrev-2294	126	4	1971	1971	NUM
inlawrev-2294	126	5	)	)	PUNCT
inlawrev-2294	126	6	(	(	PUNCT
inlawrev-2294	126	7	accountant	accountant	NOUN
inlawrev-2294	126	8	held	hold	VERB
inlawrev-2294	126	9	liable	liable	ADJ
inlawrev-2294	126	10	for	for	ADP
inlawrev-2294	126	11	$	$	SYM
inlawrev-2294	126	12	174,000	174,000	NUM
inlawrev-2294	126	13	plus	plus	CCONJ
inlawrev-2294	126	14	interest	interest	NOUN
inlawrev-2294	126	15	for	for	ADP
inlawrev-2294	126	16	failure	failure	NOUN
inlawrev-2294	126	17	to	to	PART
inlawrev-2294	126	18	detect	detect	VERB
inlawrev-2294	126	19	and	and	CCONJ
inlawrev-2294	126	20	report	report	NOUN
inlawrev-2294	126	21	defalcations	defalcation	NOUN
inlawrev-2294	126	22	of	of	ADP
inlawrev-2294	126	23	an	an	DET
inlawrev-2294	126	24	apartment	apartment	NOUN
inlawrev-2294	126	25	manager	manager	NOUN
inlawrev-2294	126	26	where	where	SCONJ
inlawrev-2294	126	27	the	the	DET
inlawrev-2294	126	28	accountant	accountant	NOUN
inlawrev-2294	126	29	alleged	allege	VERB
inlawrev-2294	126	30	that	that	SCONJ
inlawrev-2294	126	31	he	he	PRON
inlawrev-2294	126	32	was	be	AUX
inlawrev-2294	126	33	only	only	ADV
inlawrev-2294	126	34	engaged	engage	VERB
inlawrev-2294	126	35	to	to	PART
inlawrev-2294	126	36	do	do	VERB
inlawrev-2294	126	37	write	write	VERB
inlawrev-2294	126	38	-	-	PUNCT
inlawrev-2294	126	39	up	up	ADP
inlawrev-2294	126	40	work	work	NOUN
inlawrev-2294	126	41	)	)	PUNCT
inlawrev-2294	126	42	.	.	PUNCT
inlawrev-2294	127	1	26	26	NUM
inlawrev-2294	127	2	variations	variation	NOUN
inlawrev-2294	127	3	from	from	ADP
inlawrev-2294	127	4	the	the	DET
inlawrev-2294	127	5	standard	standard	ADJ
inlawrev-2294	127	6	short	short	ADJ
inlawrev-2294	127	7	-	-	PUNCT
inlawrev-2294	127	8	form	form	NOUN
inlawrev-2294	127	9	opinion	opinion	NOUN
inlawrev-2294	127	10	can	can	AUX
inlawrev-2294	127	11	result	result	VERB
inlawrev-2294	127	12	where	where	SCONJ
inlawrev-2294	127	13	:	:	PUNCT
inlawrev-2294	127	14	(	(	PUNCT
inlawrev-2294	127	15	1	1	X
inlawrev-2294	127	16	)	)	PUNCT
inlawrev-2294	127	17	limitations	limitation	NOUN
inlawrev-2294	127	18	are	be	AUX
inlawrev-2294	127	19	placed	place	VERB
inlawrev-2294	127	20	on	on	ADP
inlawrev-2294	127	21	the	the	DET
inlawrev-2294	127	22	scope	scope	NOUN
inlawrev-2294	127	23	of	of	ADP
inlawrev-2294	127	24	an	an	DET
inlawrev-2294	127	25	audit	audit	NOUN
inlawrev-2294	127	26	,	,	PUNCT
inlawrev-2294	127	27	(	(	PUNCT
inlawrev-2294	127	28	2	2	X
inlawrev-2294	127	29	)	)	PUNCT
inlawrev-2294	127	30	the	the	DET
inlawrev-2294	127	31	auditor	auditor	NOUN
inlawrev-2294	127	32	's	's	PART
inlawrev-2294	127	33	report	report	NOUN
inlawrev-2294	127	34	is	be	AUX
inlawrev-2294	127	35	based	base	VERB
inlawrev-2294	127	36	in	in	ADP
inlawrev-2294	127	37	part	part	NOUN
inlawrev-2294	127	38	on	on	ADP
inlawrev-2294	127	39	1978	1978	NUM
inlawrev-2294	127	40	]	]	PUNCT
inlawrev-2294	127	41	qualifications	qualification	NOUN
inlawrev-2294	127	42	and	and	CCONJ
inlawrev-2294	127	43	disclaimers	disclaimer	NOUN
inlawrev-2294	127	44	437	437	NUM
inlawrev-2294	127	45	departure	departure	NOUN
inlawrev-2294	127	46	is	be	AUX
inlawrev-2294	127	47	required	require	VERB
inlawrev-2294	127	48	,	,	PUNCT
inlawrev-2294	127	49	he	he	PRON
inlawrev-2294	127	50	must	must	AUX
inlawrev-2294	127	51	choose	choose	VERB
inlawrev-2294	127	52	between	between	ADP
inlawrev-2294	127	53	the	the	DET
inlawrev-2294	127	54	following	follow	VERB
inlawrev-2294	127	55	forms	form	NOUN
inlawrev-2294	127	56	of	of	ADP
inlawrev-2294	127	57	opinions	opinion	NOUN
inlawrev-2294	127	58	:	:	PUNCT
inlawrev-2294	127	59	a	a	DET
inlawrev-2294	127	60	qualified	qualified	ADJ
inlawrev-2294	127	61	opinion	opinion	NOUN
inlawrev-2294	127	62	,	,	PUNCT
inlawrev-2294	127	63	an	an	DET
inlawrev-2294	127	64	adverse	adverse	ADJ
inlawrev-2294	127	65	opinion	opinion	NOUN
inlawrev-2294	127	66	,	,	PUNCT
inlawrev-2294	127	67	or	or	CCONJ
inlawrev-2294	127	68	a	a	DET
inlawrev-2294	127	69	disclaimer	disclaimer	NOUN
inlawrev-2294	127	70	of	of	ADP
inlawrev-2294	127	71	opinion	opinion	NOUN
inlawrev-2294	127	72	.	.	PUNCT
inlawrev-2294	128	1	(	(	PUNCT
inlawrev-2294	128	2	a	a	X
inlawrev-2294	128	3	)	)	PUNCT
inlawrev-2294	128	4	qualified	qualified	ADJ
inlawrev-2294	128	5	opinion	opinion	NOUN
inlawrev-2294	128	6	.	.	PUNCT
inlawrev-2294	129	1	—	—	PUNCT
inlawrev-2294	129	2	"	"	PUNCT
inlawrev-2294	129	3	a	a	DET
inlawrev-2294	129	4	qualified	qualified	ADJ
inlawrev-2294	129	5	opinion	opinion	NOUN
inlawrev-2294	129	6	states	state	VERB
inlawrev-2294	129	7	that	that	SCONJ
inlawrev-2294	129	8	,	,	PUNCT
inlawrev-2294	129	9	'	'	PUNCT
inlawrev-2294	129	10	except	except	SCONJ
inlawrev-2294	129	11	for	for	ADP
inlawrev-2294	129	12	'	'	PUNCT
inlawrev-2294	129	13	or	or	CCONJ
inlawrev-2294	129	14	'	'	PUNCT
inlawrev-2294	129	15	subject	subject	NOUN
inlawrev-2294	129	16	to	to	ADP
inlawrev-2294	129	17	'	'	PUNCT
inlawrev-2294	129	18	the	the	DET
inlawrev-2294	129	19	effects	effect	NOUN
inlawrev-2294	129	20	of	of	ADP
inlawrev-2294	129	21	the	the	DET
inlawrev-2294	129	22	matter	matter	NOUN
inlawrev-2294	129	23	to	to	PART
inlawrev-2294	129	24	which	which	PRON
inlawrev-2294	129	25	the	the	DET
inlawrev-2294	129	26	qualification	qualification	NOUN
inlawrev-2294	129	27	relates	relate	VERB
inlawrev-2294	129	28	,	,	PUNCT
inlawrev-2294	129	29	the	the	DET
inlawrev-2294	129	30	financial	financial	ADJ
inlawrev-2294	129	31	statements	statement	NOUN
inlawrev-2294	129	32	present	present	VERB
inlawrev-2294	129	33	fairly	fairly	ADV
inlawrev-2294	129	34	[	[	X
inlawrev-2294	129	35	the	the	X
inlawrev-2294	129	36	]	]	X
inlawrev-2294	129	37	financial	financial	ADJ
inlawrev-2294	129	38	position	position	NOUN
inlawrev-2294	129	39	,	,	PUNCT
inlawrev-2294	129	40	results	result	NOUN
inlawrev-2294	129	41	of	of	ADP
inlawrev-2294	129	42	operations	operation	NOUN
inlawrev-2294	129	43	and	and	CCONJ
inlawrev-2294	129	44	changes	change	NOUN
inlawrev-2294	129	45	in	in	ADP
inlawrev-2294	129	46	financial	financial	ADJ
inlawrev-2294	129	47	position	position	NOUN
inlawrev-2294	129	48	in	in	ADP
inlawrev-2294	129	49	conformity	conformity	NOUN
inlawrev-2294	129	50	with	with	ADP
inlawrev-2294	129	51	generally	generally	ADV
inlawrev-2294	129	52	accepted	accept	VERB
inlawrev-2294	129	53	accounting	accounting	NOUN
inlawrev-2294	129	54	principles	principle	NOUN
inlawrev-2294	129	55	consistently	consistently	ADV
inlawrev-2294	129	56	applied	apply	VERB
inlawrev-2294	129	57	.	.	PUNCT
inlawrev-2294	129	58	"	"	PUNCT
inlawrev-2294	130	1	27	27	NUM
inlawrev-2294	130	2	the	the	DET
inlawrev-2294	130	3	typical	typical	ADJ
inlawrev-2294	130	4	grounds	ground	NOUN
inlawrev-2294	130	5	for	for	ADP
inlawrev-2294	130	6	a	a	DET
inlawrev-2294	130	7	qualified	qualified	ADJ
inlawrev-2294	130	8	opinion	opinion	NOUN
inlawrev-2294	130	9	are	be	AUX
inlawrev-2294	130	10	:	:	PUNCT
inlawrev-2294	130	11	(	(	PUNCT
inlawrev-2294	130	12	1	1	X
inlawrev-2294	130	13	)	)	PUNCT
inlawrev-2294	130	14	restrictions	restriction	NOUN
inlawrev-2294	130	15	on	on	ADP
inlawrev-2294	130	16	the	the	DET
inlawrev-2294	130	17	scope	scope	NOUN
inlawrev-2294	130	18	of	of	ADP
inlawrev-2294	130	19	an	an	DET
inlawrev-2294	130	20	audit	audit	NOUN
inlawrev-2294	130	21	,	,	PUNCT
inlawrev-2294	130	22	(	(	PUNCT
inlawrev-2294	130	23	2	2	X
inlawrev-2294	130	24	)	)	PUNCT
inlawrev-2294	130	25	departures	departure	NOUN
inlawrev-2294	130	26	from	from	ADP
inlawrev-2294	130	27	gaap	gaap	PROPN
inlawrev-2294	130	28	in	in	ADP
inlawrev-2294	130	29	the	the	DET
inlawrev-2294	130	30	financial	financial	ADJ
inlawrev-2294	130	31	statements	statement	NOUN
inlawrev-2294	130	32	,	,	PUNCT
inlawrev-2294	130	33	(	(	PUNCT
inlawrev-2294	130	34	3	3	X
inlawrev-2294	130	35	)	)	PUNCT
inlawrev-2294	130	36	inconsistent	inconsistent	ADJ
inlawrev-2294	130	37	application	application	NOUN
inlawrev-2294	130	38	of	of	ADP
inlawrev-2294	130	39	accounting	accounting	NOUN
inlawrev-2294	130	40	principles	principle	NOUN
inlawrev-2294	130	41	,	,	PUNCT
inlawrev-2294	130	42	or	or	CCONJ
inlawrev-2294	130	43	(	(	PUNCT
inlawrev-2294	130	44	4	4	X
inlawrev-2294	130	45	)	)	PUNCT
inlawrev-2294	130	46	significant	significant	ADJ
inlawrev-2294	130	47	uncertainties	uncertainty	NOUN
inlawrev-2294	130	48	present	present	ADJ
inlawrev-2294	130	49	as	as	ADP
inlawrev-2294	130	50	of	of	ADP
inlawrev-2294	130	51	the	the	DET
inlawrev-2294	130	52	statement	statement	NOUN
inlawrev-2294	130	53	date.28	date.28	NOUN
inlawrev-2294	130	54	in	in	ADP
inlawrev-2294	130	55	a	a	DET
inlawrev-2294	130	56	qualified	qualified	ADJ
inlawrev-2294	130	57	opinion	opinion	NOUN
inlawrev-2294	130	58	,	,	PUNCT
inlawrev-2294	130	59	29	29	NUM
inlawrev-2294	130	60	the	the	DET
inlawrev-2294	130	61	auditor	auditor	NOUN
inlawrev-2294	130	62	should	should	AUX
inlawrev-2294	130	63	disclose	disclose	VERB
inlawrev-2294	130	64	all	all	DET
inlawrev-2294	130	65	substantive	substantive	ADJ
inlawrev-2294	130	66	reasons	reason	NOUN
inlawrev-2294	130	67	for	for	ADP
inlawrev-2294	130	68	the	the	DET
inlawrev-2294	130	69	qualification	qualification	NOUN
inlawrev-2294	130	70	in	in	ADP
inlawrev-2294	130	71	a	a	DET
inlawrev-2294	130	72	separate	separate	ADJ
inlawrev-2294	130	73	explanatory	explanatory	ADJ
inlawrev-2294	130	74	paragraph	paragraph	NOUN
inlawrev-2294	130	75	,	,	PUNCT
inlawrev-2294	130	76	insert	insert	VERB
inlawrev-2294	130	77	an	an	DET
inlawrev-2294	130	78	exception	exception	NOUN
inlawrev-2294	130	79	in	in	ADP
inlawrev-2294	130	80	the	the	DET
inlawrev-2294	130	81	opinion	opinion	NOUN
inlawrev-2294	130	82	paragraph	paragraph	NOUN
inlawrev-2294	130	83	,	,	PUNCT
inlawrev-2294	130	84	and	and	CCONJ
inlawrev-2294	130	85	make	make	VERB
inlawrev-2294	130	86	reference	reference	NOUN
inlawrev-2294	130	87	to	to	ADP
inlawrev-2294	130	88	the	the	DET
inlawrev-2294	130	89	separate	separate	ADJ
inlawrev-2294	130	90	explanatory	explanatory	ADJ
inlawrev-2294	130	91	paragraph	paragraph	NOUN
inlawrev-2294	130	92	in	in	ADP
inlawrev-2294	130	93	the	the	DET
inlawrev-2294	130	94	opinion	opinion	NOUN
inlawrev-2294	130	95	paragraph	paragraph	NOUN
inlawrev-2294	130	96	.	.	PUNCT
inlawrev-2294	131	1	the	the	DET
inlawrev-2294	131	2	explanatory	explanatory	ADJ
inlawrev-2294	131	3	paragraph	paragraph	NOUN
inlawrev-2294	131	4	should	should	AUX
inlawrev-2294	131	5	also	also	ADV
inlawrev-2294	131	6	disclose	disclose	VERB
inlawrev-2294	131	7	the	the	DET
inlawrev-2294	131	8	principal	principal	ADJ
inlawrev-2294	131	9	impact	impact	NOUN
inlawrev-2294	131	10	that	that	PRON
inlawrev-2294	131	11	the	the	DET
inlawrev-2294	131	12	qualification	qualification	NOUN
inlawrev-2294	131	13	's	's	PART
inlawrev-2294	131	14	subject	subject	NOUN
inlawrev-2294	131	15	matter	matter	NOUN
inlawrev-2294	131	16	will	will	AUX
inlawrev-2294	131	17	have	have	VERB
inlawrev-2294	131	18	on	on	ADP
inlawrev-2294	131	19	the	the	DET
inlawrev-2294	131	20	client	client	NOUN
inlawrev-2294	131	21	's	's	PART
inlawrev-2294	131	22	financial	financial	ADJ
inlawrev-2294	131	23	position	position	NOUN
inlawrev-2294	131	24	and	and	CCONJ
inlawrev-2294	131	25	results	result	NOUN
inlawrev-2294	131	26	of	of	ADP
inlawrev-2294	131	27	operations	operation	NOUN
inlawrev-2294	131	28	,	,	PUNCT
inlawrev-2294	131	29	if	if	SCONJ
inlawrev-2294	131	30	ascertainable.30	ascertainable.30	NOUN
inlawrev-2294	131	31	another	another	DET
inlawrev-2294	131	32	auditor	auditor	NOUN
inlawrev-2294	131	33	's	's	PART
inlawrev-2294	131	34	report	report	NOUN
inlawrev-2294	131	35	,	,	PUNCT
inlawrev-2294	131	36	(	(	PUNCT
inlawrev-2294	131	37	3	3	X
inlawrev-2294	131	38	)	)	PUNCT
inlawrev-2294	131	39	financial	financial	ADJ
inlawrev-2294	131	40	statements	statement	NOUN
inlawrev-2294	131	41	are	be	AUX
inlawrev-2294	131	42	affected	affect	VERB
inlawrev-2294	131	43	by	by	ADP
inlawrev-2294	131	44	departures	departure	NOUN
inlawrev-2294	131	45	from	from	ADP
inlawrev-2294	131	46	gaap	gaap	PROPN
inlawrev-2294	131	47	or	or	CCONJ
inlawrev-2294	131	48	from	from	ADP
inlawrev-2294	131	49	an	an	DET
inlawrev-2294	131	50	accounting	accounting	NOUN
inlawrev-2294	131	51	principle	principle	NOUN
inlawrev-2294	131	52	promulgated	promulgate	VERB
inlawrev-2294	131	53	by	by	ADP
inlawrev-2294	131	54	the	the	DET
inlawrev-2294	131	55	a.i.c.p.a	a.i.c.p.a	NOUN
inlawrev-2294	131	56	.	.	PUNCT
inlawrev-2294	131	57	,	,	PUNCT
inlawrev-2294	131	58	(	(	PUNCT
inlawrev-2294	131	59	4	4	X
inlawrev-2294	131	60	)	)	PUNCT
inlawrev-2294	131	61	accounting	accounting	NOUN
inlawrev-2294	131	62	principles	principle	NOUN
inlawrev-2294	131	63	have	have	AUX
inlawrev-2294	131	64	not	not	PART
inlawrev-2294	131	65	been	be	AUX
inlawrev-2294	131	66	consistently	consistently	ADV
inlawrev-2294	131	67	applied	apply	VERB
inlawrev-2294	131	68	,	,	PUNCT
inlawrev-2294	131	69	(	(	PUNCT
inlawrev-2294	131	70	5	5	X
inlawrev-2294	131	71	)	)	PUNCT
inlawrev-2294	131	72	financial	financial	ADJ
inlawrev-2294	131	73	statements	statement	NOUN
inlawrev-2294	131	74	are	be	AUX
inlawrev-2294	131	75	affected	affect	VERB
inlawrev-2294	131	76	by	by	ADP
inlawrev-2294	131	77	uncertainties	uncertainty	NOUN
inlawrev-2294	131	78	concerning	concern	VERB
inlawrev-2294	131	79	future	future	ADJ
inlawrev-2294	131	80	events	event	NOUN
inlawrev-2294	131	81	that	that	PRON
inlawrev-2294	131	82	are	be	AUX
inlawrev-2294	131	83	not	not	PART
inlawrev-2294	131	84	susceptible	susceptible	ADJ
inlawrev-2294	131	85	to	to	ADP
inlawrev-2294	131	86	reasonable	reasonable	ADJ
inlawrev-2294	131	87	estimation	estimation	NOUN
inlawrev-2294	131	88	at	at	ADP
inlawrev-2294	131	89	the	the	DET
inlawrev-2294	131	90	statement	statement	NOUN
inlawrev-2294	131	91	date	date	NOUN
inlawrev-2294	131	92	,	,	PUNCT
inlawrev-2294	131	93	(	(	PUNCT
inlawrev-2294	131	94	6	6	X
inlawrev-2294	131	95	)	)	PUNCT
inlawrev-2294	131	96	the	the	DET
inlawrev-2294	131	97	auditor	auditor	NOUN
inlawrev-2294	131	98	wishes	wish	VERB
inlawrev-2294	131	99	to	to	PART
inlawrev-2294	131	100	emphasize	emphasize	VERB
inlawrev-2294	131	101	a	a	DET
inlawrev-2294	131	102	matter	matter	NOUN
inlawrev-2294	131	103	,	,	PUNCT
inlawrev-2294	131	104	or	or	CCONJ
inlawrev-2294	131	105	(	(	PUNCT
inlawrev-2294	131	106	7	7	X
inlawrev-2294	131	107	)	)	PUNCT
inlawrev-2294	131	108	the	the	DET
inlawrev-2294	131	109	auditor	auditor	NOUN
inlawrev-2294	131	110	is	be	AUX
inlawrev-2294	131	111	not	not	PART
inlawrev-2294	131	112	independent	independent	ADJ
inlawrev-2294	131	113	.	.	PUNCT
inlawrev-2294	132	1	aicpa	aicpa	VERB
inlawrev-2294	132	2	professional	professional	ADJ
inlawrev-2294	132	3	standards	standard	NOUN
inlawrev-2294	132	4	,	,	PUNCT
inlawrev-2294	132	5	supra	supra	PROPN
inlawrev-2294	132	6	note	note	NOUN
inlawrev-2294	132	7	3	3	NUM
inlawrev-2294	132	8	,	,	PUNCT
inlawrev-2294	132	9	§	§	PROPN
inlawrev-2294	132	10	§	§	PROPN
inlawrev-2294	132	11	509.09	509.09	NUM
inlawrev-2294	132	12	,	,	PUNCT
inlawrev-2294	132	13	517.02	517.02	NUM
inlawrev-2294	132	14	.	.	PUNCT
inlawrev-2294	133	1	21	21	NUM
inlawrev-2294	134	1	i	i	PROPN
inlawrev-2294	134	2	d.	d.	PROPN
inlawrev-2294	134	3	§	§	PROPN
inlawrev-2294	134	4	509.29	509.29	NUM
inlawrev-2294	134	5	.	.	PUNCT
inlawrev-2294	135	1	2	2	NUM
inlawrev-2294	135	2	*	*	AUX
inlawrev-2294	135	3	i	i	PRON
inlawrev-2294	135	4	d.	d.	PROPN
inlawrev-2294	135	5	see	see	VERB
inlawrev-2294	135	6	also	also	ADV
inlawrev-2294	135	7	r.	r.	PROPN
inlawrev-2294	135	8	montgomery	montgomery	PROPN
inlawrev-2294	135	9	,	,	PUNCT
inlawrev-2294	135	10	supra	supra	PROPN
inlawrev-2294	135	11	note	note	PROPN
inlawrev-2294	135	12	6	6	NUM
inlawrev-2294	135	13	,	,	PUNCT
inlawrev-2294	135	14	at	at	ADP
inlawrev-2294	135	15	754	754	NUM
inlawrev-2294	135	16	.	.	PUNCT
inlawrev-2294	136	1	29see	29see	NOUN
inlawrev-2294	136	2	generally	generally	ADV
inlawrev-2294	136	3	aicpa	aicpa	VERB
inlawrev-2294	136	4	professional	professional	ADJ
inlawrev-2294	136	5	standards	standard	NOUN
inlawrev-2294	136	6	,	,	PUNCT
inlawrev-2294	136	7	supra	supra	PROPN
inlawrev-2294	136	8	note	note	NOUN
inlawrev-2294	136	9	3	3	NUM
inlawrev-2294	136	10	,	,	PUNCT
inlawrev-2294	136	11	§	§	PROPN
inlawrev-2294	136	12	§	§	PROPN
inlawrev-2294	136	13	509.32	509.32	NUM
inlawrev-2294	136	14	-	-	SYM
inlawrev-2294	136	15	509.34	509.34	NUM
inlawrev-2294	136	16	.	.	PUNCT
inlawrev-2294	137	1	30the	30the	NOUN
inlawrev-2294	137	2	following	follow	VERB
inlawrev-2294	137	3	is	be	AUX
inlawrev-2294	137	4	a	a	DET
inlawrev-2294	137	5	model	model	NOUN
inlawrev-2294	137	6	of	of	ADP
inlawrev-2294	137	7	an	an	DET
inlawrev-2294	137	8	opinion	opinion	NOUN
inlawrev-2294	137	9	that	that	PRON
inlawrev-2294	137	10	is	be	AUX
inlawrev-2294	137	11	qualified	qualified	ADJ
inlawrev-2294	137	12	due	due	ADP
inlawrev-2294	137	13	to	to	ADP
inlawrev-2294	137	14	departures	departure	NOUN
inlawrev-2294	137	15	from	from	ADP
inlawrev-2294	137	16	gaap	gaap	PROPN
inlawrev-2294	137	17	:	:	PUNCT
inlawrev-2294	137	18	(	(	PUNCT
inlawrev-2294	137	19	scope	scope	NOUN
inlawrev-2294	137	20	paragraph	paragraph	NOUN
inlawrev-2294	137	21	)	)	PUNCT
inlawrev-2294	137	22	same	same	ADJ
inlawrev-2294	137	23	as	as	ADP
inlawrev-2294	137	24	short	short	ADJ
inlawrev-2294	137	25	form	form	NOUN
inlawrev-2294	137	26	unqualified	unqualified	ADJ
inlawrev-2294	137	27	report	report	NOUN
inlawrev-2294	137	28	(	(	PUNCT
inlawrev-2294	137	29	separate	separate	ADJ
inlawrev-2294	137	30	explanatory	explanatory	ADJ
inlawrev-2294	137	31	paragraph	paragraph	NOUN
inlawrev-2294	137	32	)	)	PUNCT
inlawrev-2294	137	33	the	the	DET
inlawrev-2294	137	34	company	company	NOUN
inlawrev-2294	137	35	has	have	AUX
inlawrev-2294	137	36	excluded	exclude	VERB
inlawrev-2294	137	37	from	from	ADP
inlawrev-2294	137	38	property	property	NOUN
inlawrev-2294	137	39	and	and	CCONJ
inlawrev-2294	137	40	debt	debt	NOUN
inlawrev-2294	137	41	in	in	ADP
inlawrev-2294	137	42	the	the	DET
inlawrev-2294	137	43	accompanying	accompany	VERB
inlawrev-2294	137	44	balance	balance	NOUN
inlawrev-2294	137	45	sheet	sheet	NOUN
inlawrev-2294	137	46	certain	certain	ADJ
inlawrev-2294	137	47	lease	lease	NOUN
inlawrev-2294	137	48	obligations	obligation	NOUN
inlawrev-2294	137	49	,	,	PUNCT
inlawrev-2294	137	50	which	which	PRON
inlawrev-2294	137	51	,	,	PUNCT
inlawrev-2294	137	52	in	in	ADP
inlawrev-2294	137	53	our	our	PRON
inlawrev-2294	137	54	opinion	opinion	NOUN
inlawrev-2294	137	55	,	,	PUNCT
inlawrev-2294	137	56	should	should	AUX
inlawrev-2294	137	57	be	be	AUX
inlawrev-2294	137	58	capitalized	capitalize	VERB
inlawrev-2294	137	59	in	in	ADP
inlawrev-2294	137	60	order	order	NOUN
inlawrev-2294	137	61	to	to	PART
inlawrev-2294	137	62	conform	conform	VERB
inlawrev-2294	137	63	with	with	ADP
inlawrev-2294	137	64	generally	generally	ADV
inlawrev-2294	137	65	accepted	accept	VERB
inlawrev-2294	137	66	accounting	accounting	NOUN
inlawrev-2294	137	67	principles	principle	NOUN
inlawrev-2294	137	68	.	.	PUNCT
inlawrev-2294	138	1	if	if	SCONJ
inlawrev-2294	138	2	these	these	DET
inlawrev-2294	138	3	lease	lease	NOUN
inlawrev-2294	138	4	obligations	obligation	NOUN
inlawrev-2294	138	5	were	be	AUX
inlawrev-2294	138	6	capitalized	capitalize	VERB
inlawrev-2294	138	7	,	,	PUNCT
inlawrev-2294	138	8	property	property	NOUN
inlawrev-2294	138	9	would	would	AUX
inlawrev-2294	138	10	be	be	AUX
inlawrev-2294	138	11	increased	increase	VERB
inlawrev-2294	138	12	by	by	ADP
inlawrev-2294	138	13	$	$	SYM
inlawrev-2294	138	14	xxx	xxx	NOUN
inlawrev-2294	138	15	,	,	PUNCT
inlawrev-2294	138	16	long	long	ADJ
inlawrev-2294	138	17	term	term	NOUN
inlawrev-2294	138	18	debt	debt	NOUN
inlawrev-2294	138	19	by	by	ADP
inlawrev-2294	138	20	$	$	SYM
inlawrev-2294	138	21	xxx	xxx	NOUN
inlawrev-2294	138	22	,	,	PUNCT
inlawrev-2294	138	23	and	and	CCONJ
inlawrev-2294	138	24	retained	retain	VERB
inlawrev-2294	138	25	earnings	earning	NOUN
inlawrev-2294	138	26	by	by	ADP
inlawrev-2294	138	27	$	$	SYM
inlawrev-2294	138	28	xxx	xxx	NOUN
inlawrev-2294	138	29	as	as	ADP
inlawrev-2294	138	30	of	of	ADP
inlawrev-2294	138	31	december	december	PROPN
inlawrev-2294	138	32	31	31	NUM
inlawrev-2294	138	33	,	,	PUNCT
inlawrev-2294	138	34	19xx	19xx	NOUN
inlawrev-2294	138	35	,	,	PUNCT
inlawrev-2294	138	36	and	and	CCONJ
inlawrev-2294	138	37	net	net	ADJ
inlawrev-2294	138	38	income	income	NOUN
inlawrev-2294	138	39	and	and	CCONJ
inlawrev-2294	138	40	earnings	earning	NOUN
inlawrev-2294	138	41	per	per	ADP
inlawrev-2294	138	42	share	share	NOUN
inlawrev-2294	138	43	would	would	AUX
inlawrev-2294	138	44	be	be	AUX
inlawrev-2294	138	45	increased	increase	VERB
inlawrev-2294	138	46	(	(	PUNCT
inlawrev-2294	138	47	decreased	decrease	VERB
inlawrev-2294	138	48	)	)	PUNCT
inlawrev-2294	138	49	by	by	ADP
inlawrev-2294	138	50	$	$	SYM
inlawrev-2294	138	51	xxx	xxx	NOUN
inlawrev-2294	138	52	and	and	CCONJ
inlawrev-2294	138	53	$	$	SYM
inlawrev-2294	138	54	xxx	xxx	NOUN
inlawrev-2294	138	55	respectively	respectively	ADV
inlawrev-2294	138	56	for	for	ADP
inlawrev-2294	138	57	the	the	DET
inlawrev-2294	138	58	year	year	NOUN
inlawrev-2294	138	59	then	then	ADV
inlawrev-2294	138	60	ended	end	VERB
inlawrev-2294	138	61	.	.	PUNCT
inlawrev-2294	139	1	(	(	PUNCT
inlawrev-2294	139	2	opinion	opinion	NOUN
inlawrev-2294	139	3	paragraph	paragraph	NOUN
inlawrev-2294	139	4	)	)	PUNCT
inlawrev-2294	139	5	in	in	ADP
inlawrev-2294	139	6	our	our	PRON
inlawrev-2294	139	7	opinion	opinion	NOUN
inlawrev-2294	139	8	,	,	PUNCT
inlawrev-2294	139	9	except	except	SCONJ
inlawrev-2294	139	10	for	for	ADP
inlawrev-2294	139	11	the	the	DET
inlawrev-2294	139	12	effects	effect	NOUN
inlawrev-2294	139	13	of	of	ADP
inlawrev-2294	139	14	not	not	PART
inlawrev-2294	139	15	capitalizing	capitalize	VERB
inlawrev-2294	139	16	lease	lease	NOUN
inlawrev-2294	139	17	obligations	obligation	NOUN
inlawrev-2294	139	18	,	,	PUNCT
inlawrev-2294	139	19	as	as	SCONJ
inlawrev-2294	139	20	discussed	discuss	VERB
inlawrev-2294	139	21	in	in	ADP
inlawrev-2294	139	22	the	the	DET
inlawrev-2294	139	23	preceding	precede	VERB
inlawrev-2294	139	24	paragraph	paragraph	NOUN
inlawrev-2294	139	25	,	,	PUNCT
inlawrev-2294	139	26	the	the	DET
inlawrev-2294	139	27	financial	financial	ADJ
inlawrev-2294	139	28	statements	statement	NOUN
inlawrev-2294	139	29	present	present	VERB
inlawrev-2294	139	30	fairly	fairly	ADV
inlawrev-2294	139	31	....	....	PUNCT
inlawrev-2294	140	1	i	i	PRON
inlawrev-2294	140	2	d.	d.	PROPN
inlawrev-2294	140	3	§	§	PROPN
inlawrev-2294	140	4	509.36	509.36	NUM
inlawrev-2294	140	5	.	.	PUNCT
inlawrev-2294	141	1	for	for	ADP
inlawrev-2294	141	2	models	model	NOUN
inlawrev-2294	141	3	of	of	ADP
inlawrev-2294	141	4	qualifications	qualification	NOUN
inlawrev-2294	141	5	arising	arise	VERB
inlawrev-2294	141	6	due	due	ADP
inlawrev-2294	141	7	to	to	ADP
inlawrev-2294	141	8	lack	lack	NOUN
inlawrev-2294	141	9	of	of	ADP
inlawrev-2294	141	10	consistency	consistency	NOUN
inlawrev-2294	141	11	,	,	PUNCT
inlawrev-2294	141	12	uncertainties	uncertainty	NOUN
inlawrev-2294	141	13	,	,	PUNCT
inlawrev-2294	141	14	and	and	CCONJ
inlawrev-2294	141	15	scope	scope	NOUN
inlawrev-2294	141	16	limitations	limitation	NOUN
inlawrev-2294	141	17	,	,	PUNCT
inlawrev-2294	141	18	see	see	VERB
inlawrev-2294	141	19	i	i	PRON
inlawrev-2294	141	20	d.	d.	PROPN
inlawrev-2294	141	21	§	§	PROPN
inlawrev-2294	141	22	§	§	PROPN
inlawrev-2294	141	23	509.38	509.38	NUM
inlawrev-2294	141	24	,	,	PUNCT
inlawrev-2294	141	25	.39	.39	NUM
inlawrev-2294	141	26	,	,	PUNCT
inlawrev-2294	141	27	&	&	CCONJ
inlawrev-2294	141	28	.40	.40	NUM
inlawrev-2294	141	29	,	,	PUNCT
inlawrev-2294	141	30	respectively	respectively	ADV
inlawrev-2294	141	31	.	.	PUNCT
inlawrev-2294	142	1	438	438	NUM
inlawrev-2294	142	2	indiana	indiana	PROPN
inlawrev-2294	142	3	law	law	PROPN
inlawrev-2294	142	4	review	review	NOUN
inlawrev-2294	142	5	[	[	X
inlawrev-2294	142	6	vol	vol	NOUN
inlawrev-2294	142	7	.	.	PUNCT
inlawrev-2294	142	8	11:431	11:431	PROPN
inlawrev-2294	143	1	the	the	DET
inlawrev-2294	143	2	auditor	auditor	NOUN
inlawrev-2294	143	3	may	may	AUX
inlawrev-2294	143	4	abbreviate	abbreviate	VERB
inlawrev-2294	143	5	the	the	DET
inlawrev-2294	143	6	explanatory	explanatory	ADJ
inlawrev-2294	143	7	paragraph	paragraph	NOUN
inlawrev-2294	143	8	by	by	ADP
inlawrev-2294	143	9	incorporating	incorporate	VERB
inlawrev-2294	143	10	these	these	DET
inlawrev-2294	143	11	disclosures	disclosure	NOUN
inlawrev-2294	143	12	into	into	ADP
inlawrev-2294	143	13	footnotes	footnote	NOUN
inlawrev-2294	143	14	to	to	ADP
inlawrev-2294	143	15	the	the	DET
inlawrev-2294	143	16	financial	financial	ADJ
inlawrev-2294	143	17	statements	statement	NOUN
inlawrev-2294	143	18	,	,	PUNCT
inlawrev-2294	143	19	provided	provide	VERB
inlawrev-2294	143	20	the	the	DET
inlawrev-2294	143	21	explantory	explantory	ADJ
inlawrev-2294	143	22	paragraph	paragraph	NOUN
inlawrev-2294	143	23	refers	refer	VERB
inlawrev-2294	143	24	to	to	ADP
inlawrev-2294	143	25	the	the	DET
inlawrev-2294	143	26	footnotes	footnote	NOUN
inlawrev-2294	143	27	.	.	PUNCT
inlawrev-2294	144	1	this	this	DET
inlawrev-2294	144	2	format	format	NOUN
inlawrev-2294	144	3	is	be	AUX
inlawrev-2294	144	4	permissible	permissible	ADJ
inlawrev-2294	144	5	in	in	ADP
inlawrev-2294	144	6	all	all	PRON
inlawrev-2294	144	7	but	but	SCONJ
inlawrev-2294	144	8	one	one	NUM
inlawrev-2294	144	9	situation	situation	NOUN
inlawrev-2294	144	10	.	.	PUNCT
inlawrev-2294	145	1	limitations	limitation	NOUN
inlawrev-2294	145	2	as	as	ADP
inlawrev-2294	145	3	to	to	ADP
inlawrev-2294	145	4	the	the	DET
inlawrev-2294	145	5	scope	scope	NOUN
inlawrev-2294	145	6	of	of	ADP
inlawrev-2294	145	7	the	the	DET
inlawrev-2294	145	8	audit	audit	NOUN
inlawrev-2294	145	9	can	can	AUX
inlawrev-2294	145	10	not	not	PART
inlawrev-2294	145	11	be	be	AUX
inlawrev-2294	145	12	explained	explain	VERB
inlawrev-2294	145	13	in	in	ADP
inlawrev-2294	145	14	footnotes	footnote	NOUN
inlawrev-2294	145	15	,	,	PUNCT
inlawrev-2294	145	16	since	since	SCONJ
inlawrev-2294	145	17	a	a	DET
inlawrev-2294	145	18	description	description	NOUN
inlawrev-2294	145	19	of	of	ADP
inlawrev-2294	145	20	the	the	DET
inlawrev-2294	145	21	audit	audit	NOUN
inlawrev-2294	145	22	's	's	PART
inlawrev-2294	145	23	scope	scope	NOUN
inlawrev-2294	145	24	is	be	AUX
inlawrev-2294	145	25	the	the	DET
inlawrev-2294	145	26	auditor	auditor	NOUN
inlawrev-2294	145	27	's	's	PART
inlawrev-2294	145	28	responsibility	responsibility	NOUN
inlawrev-2294	145	29	,	,	PUNCT
inlawrev-2294	145	30	not	not	PART
inlawrev-2294	145	31	the	the	DET
inlawrev-2294	145	32	client	client	NOUN
inlawrev-2294	145	33	's	's	PART
inlawrev-2294	145	34	.	.	PUNCT
inlawrev-2294	146	1	31	31	NUM
inlawrev-2294	146	2	(	(	PUNCT
inlawrev-2294	146	3	b	b	NOUN
inlawrev-2294	146	4	)	)	PUNCT
inlawrev-2294	146	5	adverse	adverse	ADJ
inlawrev-2294	146	6	opinion	opinion	NOUN
inlawrev-2294	146	7	.	.	PUNCT
inlawrev-2294	147	1	—	—	PUNCT
inlawrev-2294	147	2	an	an	DET
inlawrev-2294	147	3	adverse	adverse	ADJ
inlawrev-2294	147	4	opinion	opinion	NOUN
inlawrev-2294	147	5	is	be	AUX
inlawrev-2294	147	6	one	one	NUM
inlawrev-2294	147	7	which	which	PRON
inlawrev-2294	147	8	states	state	VERB
inlawrev-2294	147	9	"	"	PUNCT
inlawrev-2294	147	10	that	that	SCONJ
inlawrev-2294	147	11	financial	financial	ADJ
inlawrev-2294	147	12	statements	statement	NOUN
inlawrev-2294	147	13	do	do	AUX
inlawrev-2294	147	14	not	not	PART
inlawrev-2294	147	15	present	present	VERB
inlawrev-2294	147	16	fairly	fairly	ADV
inlawrev-2294	147	17	the	the	DET
inlawrev-2294	147	18	financial	financial	ADJ
inlawrev-2294	147	19	position	position	NOUN
inlawrev-2294	147	20	,	,	PUNCT
inlawrev-2294	147	21	the	the	DET
inlawrev-2294	147	22	results	result	NOUN
inlawrev-2294	147	23	of	of	ADP
inlawrev-2294	147	24	operations	operation	NOUN
inlawrev-2294	147	25	,	,	PUNCT
inlawrev-2294	147	26	or	or	CCONJ
inlawrev-2294	147	27	the	the	DET
inlawrev-2294	147	28	changes	change	NOUN
inlawrev-2294	147	29	in	in	ADP
inlawrev-2294	147	30	financial	financial	ADJ
inlawrev-2294	147	31	position	position	NOUN
inlawrev-2294	147	32	in	in	ADP
inlawrev-2294	147	33	conformity	conformity	NOUN
inlawrev-2294	147	34	with	with	ADP
inlawrev-2294	147	35	generally	generally	ADV
inlawrev-2294	147	36	accepted	accept	VERB
inlawrev-2294	147	37	accounting	accounting	NOUN
inlawrev-2294	147	38	principles	principle	NOUN
inlawrev-2294	147	39	.	.	PUNCT
inlawrev-2294	148	1	"32	"32	PROPN
inlawrev-2294	148	2	a	a	DET
inlawrev-2294	148	3	typical	typical	ADJ
inlawrev-2294	148	4	ground	ground	NOUN
inlawrev-2294	148	5	for	for	ADP
inlawrev-2294	148	6	an	an	DET
inlawrev-2294	148	7	adverse	adverse	ADJ
inlawrev-2294	148	8	opinion	opinion	NOUN
inlawrev-2294	148	9	is	be	AUX
inlawrev-2294	148	10	the	the	DET
inlawrev-2294	148	11	failure	failure	NOUN
inlawrev-2294	148	12	of	of	ADP
inlawrev-2294	148	13	the	the	DET
inlawrev-2294	148	14	financial	financial	ADJ
inlawrev-2294	148	15	statements	statement	NOUN
inlawrev-2294	148	16	to	to	PART
inlawrev-2294	148	17	comply	comply	VERB
inlawrev-2294	148	18	with	with	ADP
inlawrev-2294	148	19	gaap	gaap	NOUN
inlawrev-2294	148	20	.	.	PUNCT
inlawrev-2294	149	1	another	another	DET
inlawrev-2294	149	2	ground	ground	NOUN
inlawrev-2294	149	3	is	be	AUX
inlawrev-2294	149	4	inadequate	inadequate	ADJ
inlawrev-2294	149	5	disclosure	disclosure	NOUN
inlawrev-2294	149	6	on	on	ADP
inlawrev-2294	149	7	the	the	DET
inlawrev-2294	149	8	part	part	NOUN
inlawrev-2294	149	9	of	of	ADP
inlawrev-2294	149	10	the	the	DET
inlawrev-2294	149	11	client	client	NOUN
inlawrev-2294	149	12	—	—	PUNCT
inlawrev-2294	149	13	that	that	ADV
inlawrev-2294	149	14	is	is	ADV
inlawrev-2294	149	15	,	,	PUNCT
inlawrev-2294	149	16	the	the	DET
inlawrev-2294	149	17	client	client	NOUN
inlawrev-2294	149	18	declines	decline	VERB
inlawrev-2294	149	19	to	to	PART
inlawrev-2294	149	20	include	include	VERB
inlawrev-2294	149	21	information	information	NOUN
inlawrev-2294	149	22	essential	essential	ADJ
inlawrev-2294	149	23	for	for	ADP
inlawrev-2294	149	24	fair	fair	ADJ
inlawrev-2294	149	25	presentation.33	presentation.33	NOUN
inlawrev-2294	149	26	in	in	ADP
inlawrev-2294	149	27	determining	determine	VERB
inlawrev-2294	149	28	whether	whether	SCONJ
inlawrev-2294	149	29	to	to	PART
inlawrev-2294	149	30	issue	issue	VERB
inlawrev-2294	149	31	a	a	DET
inlawrev-2294	149	32	qualified	qualified	ADJ
inlawrev-2294	149	33	or	or	CCONJ
inlawrev-2294	149	34	adverse	adverse	ADJ
inlawrev-2294	149	35	opinion	opinion	NOUN
inlawrev-2294	149	36	,	,	PUNCT
inlawrev-2294	149	37	the	the	DET
inlawrev-2294	149	38	materiality	materiality	NOUN
inlawrev-2294	149	39	of	of	ADP
inlawrev-2294	149	40	the	the	DET
inlawrev-2294	149	41	objectionable	objectionable	ADJ
inlawrev-2294	149	42	matter	matter	NOUN
inlawrev-2294	149	43	is	be	AUX
inlawrev-2294	149	44	the	the	DET
inlawrev-2294	149	45	guiding	guide	VERB
inlawrev-2294	149	46	element.34	element.34	NOUN
inlawrev-2294	149	47	in	in	ADP
inlawrev-2294	149	48	expressing	express	VERB
inlawrev-2294	149	49	an	an	DET
inlawrev-2294	149	50	adverse	adverse	ADJ
inlawrev-2294	149	51	opinion	opinion	NOUN
inlawrev-2294	149	52	,	,	PUNCT
inlawrev-2294	149	53	the	the	DET
inlawrev-2294	149	54	auditor	auditor	NOUN
inlawrev-2294	149	55	should	should	AUX
inlawrev-2294	149	56	state	state	VERB
inlawrev-2294	149	57	in	in	ADP
inlawrev-2294	149	58	separate	separate	ADJ
inlawrev-2294	149	59	paragraphs	paragraph	NOUN
inlawrev-2294	149	60	all	all	PRON
inlawrev-2294	149	61	of	of	ADP
inlawrev-2294	149	62	the	the	DET
inlawrev-2294	149	63	substantive	substantive	ADJ
inlawrev-2294	149	64	reasons	reason	NOUN
inlawrev-2294	149	65	for	for	ADP
inlawrev-2294	149	66	such	such	DET
inlawrev-2294	149	67	an	an	DET
inlawrev-2294	149	68	opinion	opinion	NOUN
inlawrev-2294	149	69	and	and	CCONJ
inlawrev-2294	149	70	the	the	DET
inlawrev-2294	149	71	principal	principal	ADJ
inlawrev-2294	149	72	effects	effect	NOUN
inlawrev-2294	149	73	of	of	ADP
inlawrev-2294	149	74	the	the	DET
inlawrev-2294	149	75	objectionable	objectionable	ADJ
inlawrev-2294	149	76	matter	matter	NOUN
inlawrev-2294	149	77	,	,	PUNCT
inlawrev-2294	149	78	if	if	SCONJ
inlawrev-2294	149	79	determinable	determinable	ADJ
inlawrev-2294	149	80	.	.	PUNCT
inlawrev-2294	150	1	furthermore	furthermore	ADV
inlawrev-2294	150	2	,	,	PUNCT
inlawrev-2294	150	3	the	the	DET
inlawrev-2294	150	4	auditor	auditor	NOUN
inlawrev-2294	150	5	should	should	AUX
inlawrev-2294	150	6	clearly	clearly	ADV
inlawrev-2294	150	7	indicate	indicate	VERB
inlawrev-2294	150	8	in	in	ADP
inlawrev-2294	150	9	the	the	DET
inlawrev-2294	150	10	opinion	opinion	NOUN
inlawrev-2294	150	11	paragraph	paragraph	NOUN
inlawrev-2294	150	12	that	that	SCONJ
inlawrev-2294	150	13	the	the	DET
inlawrev-2294	150	14	financial	financial	ADJ
inlawrev-2294	150	15	statements	statement	NOUN
inlawrev-2294	150	16	do	do	AUX
inlawrev-2294	150	17	not	not	PART
inlawrev-2294	150	18	make	make	VERB
inlawrev-2294	150	19	an	an	DET
inlawrev-2294	150	20	acceptable	acceptable	ADJ
inlawrev-2294	150	21	presentation.35	presentation.35	NOUN
inlawrev-2294	150	22	as	as	ADP
inlawrev-2294	150	23	a	a	DET
inlawrev-2294	150	24	practical	practical	ADJ
inlawrev-2294	150	25	matter	matter	NOUN
inlawrev-2294	150	26	,	,	PUNCT
inlawrev-2294	150	27	adverse	adverse	ADJ
inlawrev-2294	150	28	opinions	opinion	NOUN
inlawrev-2294	150	29	are	be	AUX
inlawrev-2294	150	30	very	very	ADV
inlawrev-2294	150	31	31	31	NUM
inlawrev-2294	150	32	i	i	PRON
inlawrev-2294	150	33	d.	d.	PROPN
inlawrev-2294	150	34	§	§	PROPN
inlawrev-2294	150	35	509.34	509.34	NUM
inlawrev-2294	150	36	.	.	PUNCT
inlawrev-2294	151	1	this	this	DET
inlawrev-2294	151	2	limitation	limitation	NOUN
inlawrev-2294	151	3	is	be	AUX
inlawrev-2294	151	4	explained	explain	VERB
inlawrev-2294	151	5	by	by	ADP
inlawrev-2294	151	6	examining	examine	VERB
inlawrev-2294	151	7	the	the	DET
inlawrev-2294	151	8	respective	respective	ADJ
inlawrev-2294	151	9	roles	role	NOUN
inlawrev-2294	151	10	of	of	ADP
inlawrev-2294	151	11	management	management	NOUN
inlawrev-2294	151	12	and	and	CCONJ
inlawrev-2294	151	13	the	the	DET
inlawrev-2294	151	14	auditor	auditor	NOUN
inlawrev-2294	151	15	,	,	PUNCT
inlawrev-2294	151	16	as	as	SCONJ
inlawrev-2294	151	17	viewed	view	VERB
inlawrev-2294	151	18	by	by	ADP
inlawrev-2294	151	19	the	the	DET
inlawrev-2294	151	20	a.i.c.p.a	a.i.c.p.a	NOUN
inlawrev-2294	151	21	.	.	PUNCT
inlawrev-2294	152	1	since	since	SCONJ
inlawrev-2294	152	2	the	the	DET
inlawrev-2294	152	3	a.i.c.p.a	a.i.c.p.a	NOUN
inlawrev-2294	152	4	.	.	PUNCT
inlawrev-2294	153	1	considers	consider	VERB
inlawrev-2294	153	2	the	the	DET
inlawrev-2294	153	3	financial	financial	ADJ
inlawrev-2294	153	4	statements	statement	NOUN
inlawrev-2294	153	5	to	to	PART
inlawrev-2294	153	6	be	be	AUX
inlawrev-2294	153	7	primarily	primarily	ADV
inlawrev-2294	153	8	representations	representation	NOUN
inlawrev-2294	153	9	of	of	ADP
inlawrev-2294	153	10	management	management	NOUN
inlawrev-2294	153	11	,	,	PUNCT
inlawrev-2294	153	12	and	and	CCONJ
inlawrev-2294	153	13	representations	representation	NOUN
inlawrev-2294	153	14	as	as	ADP
inlawrev-2294	153	15	to	to	ADP
inlawrev-2294	153	16	the	the	DET
inlawrev-2294	153	17	scope	scope	NOUN
inlawrev-2294	153	18	of	of	ADP
inlawrev-2294	153	19	an	an	DET
inlawrev-2294	153	20	audit	audit	NOUN
inlawrev-2294	153	21	to	to	PART
inlawrev-2294	153	22	be	be	AUX
inlawrev-2294	153	23	the	the	DET
inlawrev-2294	153	24	accountant	accountant	NOUN
inlawrev-2294	153	25	's	's	PART
inlawrev-2294	153	26	,	,	PUNCT
inlawrev-2294	153	27	the	the	DET
inlawrev-2294	153	28	auditor	auditor	NOUN
inlawrev-2294	153	29	should	should	AUX
inlawrev-2294	153	30	not	not	PART
inlawrev-2294	153	31	intermingle	intermingle	VERB
inlawrev-2294	153	32	his	his	PRON
inlawrev-2294	153	33	required	require	VERB
inlawrev-2294	153	34	disclosures	disclosure	NOUN
inlawrev-2294	153	35	with	with	ADP
inlawrev-2294	153	36	those	those	PRON
inlawrev-2294	153	37	of	of	ADP
inlawrev-2294	153	38	his	his	PRON
inlawrev-2294	153	39	client	client	NOUN
inlawrev-2294	153	40	.	.	PUNCT
inlawrev-2294	154	1	i	i	PRON
inlawrev-2294	154	2	d.	d.	PROPN
inlawrev-2294	154	3	§	§	PROPN
inlawrev-2294	154	4	110.02	110.02	NUM
inlawrev-2294	154	5	.	.	PUNCT
inlawrev-2294	155	1	n	n	PRON
inlawrev-2294	156	1	i	i	PROPN
inlawrev-2294	156	2	d.	d.	PROPN
inlawrev-2294	156	3	§	§	PROPN
inlawrev-2294	156	4	509.41	509.41	NUM
inlawrev-2294	156	5	.	.	PUNCT
inlawrev-2294	157	1	33jd	33jd	NOUN
inlawrev-2294	157	2	§	§	PROPN
inlawrev-2294	157	3	509.17	509.17	NUM
inlawrev-2294	157	4	.	.	PUNCT
inlawrev-2294	158	1	see	see	VERB
inlawrev-2294	158	2	i	i	PRON
inlawrev-2294	158	3	d.	d.	PROPN
inlawrev-2294	158	4	§	§	PROPN
inlawrev-2294	158	5	§	§	PROPN
inlawrev-2294	158	6	430.01	430.01	NUM
inlawrev-2294	158	7	,	,	PUNCT
inlawrev-2294	158	8	.06	.06	NUM
inlawrev-2294	158	9	,	,	PUNCT
inlawrev-2294	158	10	545.04	545.04	NUM
inlawrev-2294	158	11	-	-	SYM
inlawrev-2294	158	12	545.05	545.05	NUM
inlawrev-2294	158	13	.	.	PUNCT
inlawrev-2294	159	1	3	3	NUM
inlawrev-2294	159	2	*	*	PUNCT
inlawrev-2294	159	3	see	see	AUX
inlawrev-2294	159	4	note	note	VERB
inlawrev-2294	159	5	45	45	NUM
inlawrev-2294	159	6	infra	infra	NOUN
inlawrev-2294	159	7	and	and	CCONJ
inlawrev-2294	159	8	accompanying	accompany	VERB
inlawrev-2294	159	9	text	text	NOUN
inlawrev-2294	159	10	.	.	PUNCT
inlawrev-2294	160	1	3saicpa	3saicpa	NUM
inlawrev-2294	160	2	professional	professional	ADJ
inlawrev-2294	160	3	standards	standard	NOUN
inlawrev-2294	160	4	,	,	PUNCT
inlawrev-2294	160	5	supra	supra	PROPN
inlawrev-2294	160	6	note	note	NOUN
inlawrev-2294	160	7	3	3	NUM
inlawrev-2294	160	8	,	,	PUNCT
inlawrev-2294	160	9	§	§	PROPN
inlawrev-2294	160	10	509.42	509.42	NUM
inlawrev-2294	160	11	.	.	PUNCT
inlawrev-2294	161	1	a	a	DET
inlawrev-2294	161	2	model	model	NOUN
inlawrev-2294	161	3	opinion	opinion	NOUN
inlawrev-2294	161	4	reads	read	VERB
inlawrev-2294	161	5	as	as	SCONJ
inlawrev-2294	161	6	follows	follow	VERB
inlawrev-2294	161	7	:	:	PUNCT
inlawrev-2294	161	8	(	(	PUNCT
inlawrev-2294	161	9	separate	separate	ADJ
inlawrev-2294	161	10	paragraph	paragraph	NOUN
inlawrev-2294	161	11	)	)	PUNCT
inlawrev-2294	161	12	as	as	SCONJ
inlawrev-2294	161	13	discussed	discuss	VERB
inlawrev-2294	161	14	in	in	ADP
inlawrev-2294	161	15	note	note	NOUN
inlawrev-2294	161	16	x	x	PUNCT
inlawrev-2294	161	17	to	to	ADP
inlawrev-2294	161	18	the	the	DET
inlawrev-2294	161	19	financial	financial	ADJ
inlawrev-2294	161	20	statements	statement	NOUN
inlawrev-2294	161	21	,	,	PUNCT
inlawrev-2294	161	22	the	the	DET
inlawrev-2294	161	23	company	company	NOUN
inlawrev-2294	161	24	carries	carry	VERB
inlawrev-2294	161	25	its	its	PRON
inlawrev-2294	161	26	property	property	NOUN
inlawrev-2294	161	27	,	,	PUNCT
inlawrev-2294	161	28	plant	plant	NOUN
inlawrev-2294	161	29	and	and	CCONJ
inlawrev-2294	161	30	equipment	equipment	NOUN
inlawrev-2294	161	31	accounts	account	NOUN
inlawrev-2294	161	32	at	at	ADP
inlawrev-2294	161	33	appraisal	appraisal	NOUN
inlawrev-2294	161	34	values	value	NOUN
inlawrev-2294	161	35	,	,	PUNCT
inlawrev-2294	161	36	and	and	CCONJ
inlawrev-2294	161	37	provides	provide	VERB
inlawrev-2294	161	38	depreciation	depreciation	NOUN
inlawrev-2294	161	39	on	on	ADP
inlawrev-2294	161	40	the	the	DET
inlawrev-2294	161	41	basis	basis	NOUN
inlawrev-2294	161	42	of	of	ADP
inlawrev-2294	161	43	such	such	ADJ
inlawrev-2294	161	44	values	value	NOUN
inlawrev-2294	161	45	.	.	PUNCT
inlawrev-2294	162	1	further	far	ADV
inlawrev-2294	162	2	,	,	PUNCT
inlawrev-2294	162	3	the	the	DET
inlawrev-2294	162	4	company	company	NOUN
inlawrev-2294	162	5	does	do	AUX
inlawrev-2294	162	6	not	not	PART
inlawrev-2294	162	7	provide	provide	VERB
inlawrev-2294	162	8	for	for	ADP
inlawrev-2294	162	9	income	income	NOUN
inlawrev-2294	162	10	taxes	taxis	NOUN
inlawrev-2294	162	11	with	with	ADP
inlawrev-2294	162	12	respect	respect	NOUN
inlawrev-2294	162	13	to	to	ADP
inlawrev-2294	162	14	differences	difference	NOUN
inlawrev-2294	162	15	between	between	ADP
inlawrev-2294	162	16	financial	financial	ADJ
inlawrev-2294	162	17	income	income	NOUN
inlawrev-2294	162	18	and	and	CCONJ
inlawrev-2294	162	19	taxable	taxable	ADJ
inlawrev-2294	162	20	income	income	NOUN
inlawrev-2294	162	21	arising	arise	VERB
inlawrev-2294	162	22	because	because	SCONJ
inlawrev-2294	162	23	of	of	ADP
inlawrev-2294	162	24	the	the	DET
inlawrev-2294	162	25	use	use	NOUN
inlawrev-2294	162	26	,	,	PUNCT
inlawrev-2294	162	27	for	for	ADP
inlawrev-2294	162	28	income	income	NOUN
inlawrev-2294	162	29	tax	tax	NOUN
inlawrev-2294	162	30	purposes	purpose	NOUN
inlawrev-2294	162	31	,	,	PUNCT
inlawrev-2294	162	32	of	of	ADP
inlawrev-2294	162	33	the	the	DET
inlawrev-2294	162	34	installment	installment	NOUN
inlawrev-2294	162	35	method	method	NOUN
inlawrev-2294	162	36	of	of	ADP
inlawrev-2294	162	37	reporting	report	VERB
inlawrev-2294	162	38	gross	gross	ADJ
inlawrev-2294	162	39	profit	profit	NOUN
inlawrev-2294	162	40	from	from	ADP
inlawrev-2294	162	41	certain	certain	ADJ
inlawrev-2294	162	42	types	type	NOUN
inlawrev-2294	162	43	of	of	ADP
inlawrev-2294	162	44	sales	sale	NOUN
inlawrev-2294	162	45	.	.	PUNCT
inlawrev-2294	163	1	generally	generally	ADV
inlawrev-2294	163	2	accepted	accept	VERB
inlawrev-2294	163	3	accounting	accounting	NOUN
inlawrev-2294	163	4	principles	principle	NOUN
inlawrev-2294	163	5	,	,	PUNCT
inlawrev-2294	163	6	in	in	ADP
inlawrev-2294	163	7	our	our	PRON
inlawrev-2294	163	8	opinion	opinion	NOUN
inlawrev-2294	163	9	,	,	PUNCT
inlawrev-2294	163	10	require	require	VERB
inlawrev-2294	163	11	that	that	SCONJ
inlawrev-2294	163	12	property	property	NOUN
inlawrev-2294	163	13	,	,	PUNCT
inlawrev-2294	163	14	plant	plant	NOUN
inlawrev-2294	163	15	and	and	CCONJ
inlawrev-2294	163	16	equipment	equipment	NOUN
inlawrev-2294	163	17	be	be	AUX
inlawrev-2294	163	18	stated	state	VERB
inlawrev-2294	163	19	at	at	ADP
inlawrev-2294	163	20	an	an	DET
inlawrev-2294	163	21	amount	amount	NOUN
inlawrev-2294	163	22	not	not	PART
inlawrev-2294	163	23	in	in	ADP
inlawrev-2294	163	24	excess	excess	NOUN
inlawrev-2294	163	25	of	of	ADP
inlawrev-2294	163	26	cost	cost	NOUN
inlawrev-2294	163	27	,	,	PUNCT
inlawrev-2294	163	28	reduced	reduce	VERB
inlawrev-2294	163	29	by	by	ADP
inlawrev-2294	163	30	depreciation	depreciation	NOUN
inlawrev-2294	163	31	based	base	VERB
inlawrev-2294	163	32	on	on	ADP
inlawrev-2294	163	33	such	such	ADJ
inlawrev-2294	163	34	amount	amount	NOUN
inlawrev-2294	163	35	,	,	PUNCT
inlawrev-2294	163	36	and	and	CCONJ
inlawrev-2294	163	37	that	that	SCONJ
inlawrev-2294	163	38	deferred	defer	VERB
inlawrev-2294	163	39	income	income	NOUN
inlawrev-2294	163	40	taxes	taxis	NOUN
inlawrev-2294	163	41	be	be	AUX
inlawrev-2294	163	42	provided	provide	VERB
inlawrev-2294	163	43	.	.	PUNCT
inlawrev-2294	164	1	because	because	SCONJ
inlawrev-2294	164	2	of	of	ADP
inlawrev-2294	164	3	the	the	DET
inlawrev-2294	164	4	departures	departure	NOUN
inlawrev-2294	164	5	from	from	ADP
inlawrev-2294	164	6	generally	generally	ADV
inlawrev-2294	164	7	accepted	accept	VERB
inlawrev-2294	164	8	accounting	accounting	NOUN
inlawrev-2294	164	9	principles	principle	NOUN
inlawrev-2294	164	10	identified	identify	VERB
inlawrev-2294	164	11	above	above	ADV
inlawrev-2294	164	12	,	,	PUNCT
inlawrev-2294	164	13	as	as	ADP
inlawrev-2294	164	14	of	of	ADP
inlawrev-2294	164	15	december	december	PROPN
inlawrev-2294	164	16	31	31	NUM
inlawrev-2294	164	17	,	,	PUNCT
inlawrev-2294	164	18	19xx	19xx	NUM
inlawrev-2294	164	19	,	,	PUNCT
inlawrev-2294	164	20	inventories	inventory	NOUN
inlawrev-2294	164	21	have	have	AUX
inlawrev-2294	164	22	been	be	AUX
inlawrev-2294	164	23	increased	increase	VERB
inlawrev-2294	164	24	$	$	SYM
inlawrev-2294	164	25	by	by	ADP
inlawrev-2294	164	26	inclusion	inclusion	NOUN
inlawrev-2294	164	27	in	in	ADP
inlawrev-2294	164	28	manufacturing	manufacture	VERB
inlawrev-2294	164	29	overhead	overhead	NOUN
inlawrev-2294	164	30	of	of	ADP
inlawrev-2294	164	31	depreciation	depreciation	NOUN
inlawrev-2294	164	32	in	in	ADP
inlawrev-2294	164	33	excess	excess	NOUN
inlawrev-2294	164	34	of	of	ADP
inlawrev-2294	164	35	that	that	PRON
inlawrev-2294	164	36	based	base	VERB
inlawrev-2294	164	37	on	on	ADP
inlawrev-2294	164	38	cost	cost	NOUN
inlawrev-2294	164	39	;	;	PUNCT
inlawrev-2294	164	40	property	property	NOUN
inlawrev-2294	164	41	,	,	PUNCT
inlawrev-2294	164	42	plant	plant	NOUN
inlawrev-2294	164	43	and	and	CCONJ
inlawrev-2294	164	44	equipment	equipment	NOUN
inlawrev-2294	164	45	,	,	PUNCT
inlawrev-2294	164	46	less	less	ADV
inlawrev-2294	164	47	accumulated	accumulate	VERB
inlawrev-2294	164	48	depreciation	depreciation	NOUN
inlawrev-2294	164	49	,	,	PUNCT
inlawrev-2294	164	50	is	be	AUX
inlawrev-2294	164	51	[	[	X
inlawrev-2294	164	52	sic	sic	ADJ
inlawrev-2294	164	53	]	]	PUNCT
inlawrev-2294	164	54	carried	carry	VERB
inlawrev-2294	164	55	at	at	ADP
inlawrev-2294	164	56	$	$	SYM
inlawrev-2294	164	57	in	in	ADP
inlawrev-2294	164	58	excess	excess	NOUN
inlawrev-2294	164	59	of	of	ADP
inlawrev-2294	164	60	an	an	DET
inlawrev-2294	164	61	amount	amount	NOUN
inlawrev-2294	164	62	based	base	VERB
inlawrev-2294	164	63	on	on	ADP
inlawrev-2294	164	64	the	the	DET
inlawrev-2294	164	65	cost	cost	NOUN
inlawrev-2294	164	66	1978	1978	NUM
inlawrev-2294	164	67	]	]	PUNCT
inlawrev-2294	164	68	qualifications	qualification	NOUN
inlawrev-2294	164	69	and	and	CCONJ
inlawrev-2294	164	70	disclaimers	disclaimer	NOUN
inlawrev-2294	165	1	439	439	NUM
inlawrev-2294	165	2	rare	rare	ADJ
inlawrev-2294	165	3	and	and	CCONJ
inlawrev-2294	165	4	are	be	AUX
inlawrev-2294	165	5	usually	usually	ADV
inlawrev-2294	165	6	found	find	VERB
inlawrev-2294	165	7	only	only	ADV
inlawrev-2294	165	8	if	if	SCONJ
inlawrev-2294	165	9	financial	financial	ADJ
inlawrev-2294	165	10	statements	statement	NOUN
inlawrev-2294	165	11	are	be	AUX
inlawrev-2294	165	12	prepared	prepare	VERB
inlawrev-2294	165	13	for	for	ADP
inlawrev-2294	165	14	a	a	DET
inlawrev-2294	165	15	special	special	ADJ
inlawrev-2294	165	16	and	and	CCONJ
inlawrev-2294	165	17	limited	limited	ADJ
inlawrev-2294	165	18	purpose.39	purpose.39	NOUN
inlawrev-2294	165	19	(	(	PUNCT
inlawrev-2294	165	20	c	c	NOUN
inlawrev-2294	165	21	)	)	PUNCT
inlawrev-2294	165	22	disclaimer	disclaimer	NOUN
inlawrev-2294	165	23	of	of	ADP
inlawrev-2294	165	24	opinion	opinion	NOUN
inlawrev-2294	165	25	.	.	PUNCT
inlawrev-2294	166	1	—	—	PUNCT
inlawrev-2294	166	2	a	a	DET
inlawrev-2294	166	3	disclaimer	disclaimer	NOUN
inlawrev-2294	166	4	of	of	ADP
inlawrev-2294	166	5	opinion	opinion	NOUN
inlawrev-2294	166	6	states	state	VERB
inlawrev-2294	166	7	the	the	DET
inlawrev-2294	166	8	auditor	auditor	NOUN
inlawrev-2294	166	9	does	do	AUX
inlawrev-2294	166	10	not	not	PART
inlawrev-2294	166	11	express	express	VERB
inlawrev-2294	166	12	an	an	DET
inlawrev-2294	166	13	opinion	opinion	NOUN
inlawrev-2294	166	14	on	on	ADP
inlawrev-2294	166	15	the	the	DET
inlawrev-2294	166	16	financial	financial	ADJ
inlawrev-2294	166	17	statements.37	statements.37	NOUN
inlawrev-2294	166	18	due	due	ADP
inlawrev-2294	166	19	to	to	ADP
inlawrev-2294	166	20	some	some	DET
inlawrev-2294	166	21	significant	significant	ADJ
inlawrev-2294	166	22	defect	defect	NOUN
inlawrev-2294	166	23	,	,	PUNCT
inlawrev-2294	166	24	in	in	ADP
inlawrev-2294	166	25	either	either	CCONJ
inlawrev-2294	166	26	the	the	DET
inlawrev-2294	166	27	auditing	auditing	NOUN
inlawrev-2294	166	28	process	process	NOUN
inlawrev-2294	166	29	or	or	CCONJ
inlawrev-2294	166	30	the	the	DET
inlawrev-2294	166	31	financial	financial	ADJ
inlawrev-2294	166	32	statements	statement	NOUN
inlawrev-2294	166	33	themselves	themselves	PRON
inlawrev-2294	166	34	,	,	PUNCT
inlawrev-2294	166	35	the	the	DET
inlawrev-2294	166	36	auditor	auditor	NOUN
inlawrev-2294	166	37	is	be	AUX
inlawrev-2294	166	38	not	not	PART
inlawrev-2294	166	39	in	in	ADP
inlawrev-2294	166	40	a	a	DET
inlawrev-2294	166	41	position	position	NOUN
inlawrev-2294	166	42	to	to	PART
inlawrev-2294	166	43	express	express	VERB
inlawrev-2294	166	44	an	an	DET
inlawrev-2294	166	45	opinion	opinion	NOUN
inlawrev-2294	166	46	or	or	CCONJ
inlawrev-2294	166	47	assume	assume	VERB
inlawrev-2294	166	48	responsibility	responsibility	NOUN
inlawrev-2294	166	49	for	for	ADP
inlawrev-2294	166	50	the	the	DET
inlawrev-2294	166	51	financial	financial	ADJ
inlawrev-2294	166	52	statements	statement	NOUN
inlawrev-2294	166	53	.	.	PUNCT
inlawrev-2294	167	1	the	the	DET
inlawrev-2294	167	2	auditor	auditor	NOUN
inlawrev-2294	167	3	must	must	AUX
inlawrev-2294	167	4	disclose	disclose	VERB
inlawrev-2294	167	5	in	in	ADP
inlawrev-2294	167	6	separate	separate	ADJ
inlawrev-2294	167	7	paragraphs	paragraph	NOUN
inlawrev-2294	167	8	all	all	DET
inlawrev-2294	167	9	reasons	reason	NOUN
inlawrev-2294	167	10	for	for	ADP
inlawrev-2294	167	11	declining	decline	VERB
inlawrev-2294	167	12	to	to	PART
inlawrev-2294	167	13	express	express	VERB
inlawrev-2294	167	14	an	an	DET
inlawrev-2294	167	15	opinion	opinion	NOUN
inlawrev-2294	167	16	,	,	PUNCT
inlawrev-2294	167	17	as	as	ADV
inlawrev-2294	167	18	well	well	ADV
inlawrev-2294	167	19	as	as	ADP
inlawrev-2294	167	20	any	any	DET
inlawrev-2294	167	21	other	other	ADJ
inlawrev-2294	167	22	reservations	reservation	NOUN
inlawrev-2294	167	23	he	he	PRON
inlawrev-2294	167	24	may	may	AUX
inlawrev-2294	167	25	have	have	VERB
inlawrev-2294	167	26	regarding	regard	VERB
inlawrev-2294	167	27	the	the	DET
inlawrev-2294	167	28	fairness	fairness	NOUN
inlawrev-2294	167	29	of	of	ADP
inlawrev-2294	167	30	presentation	presentation	NOUN
inlawrev-2294	167	31	of	of	ADP
inlawrev-2294	167	32	the	the	DET
inlawrev-2294	167	33	financial	financial	ADJ
inlawrev-2294	167	34	statements	statement	NOUN
inlawrev-2294	167	35	in	in	ADP
inlawrev-2294	167	36	conformity	conformity	NOUN
inlawrev-2294	167	37	with	with	ADP
inlawrev-2294	167	38	gaap	gaap	NOUN
inlawrev-2294	167	39	and	and	CCONJ
inlawrev-2294	167	40	their	their	PRON
inlawrev-2294	167	41	consists	consist	VERB
inlawrev-2294	167	42	the	the	DET
inlawrev-2294	167	43	company	company	NOUN
inlawrev-2294	167	44	;	;	PUNCT
inlawrev-2294	167	45	and	and	CCONJ
inlawrev-2294	167	46	allocated	allocate	VERB
inlawrev-2294	167	47	income	income	NOUN
inlawrev-2294	167	48	tax	tax	NOUN
inlawrev-2294	167	49	of	of	ADP
inlawrev-2294	167	50	$	$	SYM
inlawrev-2294	167	51	has	have	AUX
inlawrev-2294	167	52	not	not	PART
inlawrev-2294	167	53	been	be	AUX
inlawrev-2294	167	54	recorded	record	VERB
inlawrev-2294	167	55	;	;	PUNCT
inlawrev-2294	167	56	resulting	result	VERB
inlawrev-2294	167	57	in	in	ADP
inlawrev-2294	167	58	an	an	DET
inlawrev-2294	167	59	increase	increase	NOUN
inlawrev-2294	167	60	of	of	ADP
inlawrev-2294	167	61	$	$	SYM
inlawrev-2294	167	62	in	in	ADP
inlawrev-2294	167	63	retained	retain	VERB
inlawrev-2294	167	64	earnings	earning	NOUN
inlawrev-2294	167	65	and	and	CCONJ
inlawrev-2294	167	66	in	in	ADP
inlawrev-2294	167	67	appraisal	appraisal	NOUN
inlawrev-2294	167	68	surplus	surplus	NOUN
inlawrev-2294	167	69	of	of	ADP
inlawrev-2294	167	70	$	$	SYM
inlawrev-2294	167	71	for	for	ADP
inlawrev-2294	167	72	the	the	DET
inlawrev-2294	167	73	year	year	NOUN
inlawrev-2294	167	74	ended	end	VERB
inlawrev-2294	167	75	december	december	PROPN
inlawrev-2294	167	76	31	31	NUM
inlawrev-2294	167	77	,	,	PUNCT
inlawrev-2294	167	78	19xx	19xx	NOUN
inlawrev-2294	167	79	,	,	PUNCT
inlawrev-2294	167	80	cost	cost	NOUN
inlawrev-2294	167	81	of	of	ADP
inlawrev-2294	167	82	goods	good	NOUN
inlawrev-2294	167	83	sold	sell	VERB
inlawrev-2294	167	84	has	have	AUX
inlawrev-2294	167	85	been	be	AUX
inlawrev-2294	167	86	increased	increase	VERB
inlawrev-2294	167	87	$	$	ADV
inlawrev-2294	167	88	because	because	SCONJ
inlawrev-2294	167	89	of	of	ADP
inlawrev-2294	167	90	the	the	DET
inlawrev-2294	167	91	effects	effect	NOUN
inlawrev-2294	167	92	of	of	ADP
inlawrev-2294	167	93	the	the	DET
inlawrev-2294	167	94	depreciation	depreciation	NOUN
inlawrev-2294	167	95	accounting	accounting	NOUN
inlawrev-2294	167	96	referred	refer	VERB
inlawrev-2294	167	97	to	to	ADP
inlawrev-2294	167	98	above	above	ADV
inlawrev-2294	167	99	and	and	CCONJ
inlawrev-2294	167	100	deferred	deferred	ADJ
inlawrev-2294	167	101	income	income	NOUN
inlawrev-2294	167	102	taxes	taxis	NOUN
inlawrev-2294	167	103	of	of	ADP
inlawrev-2294	167	104	$	$	SYM
inlawrev-2294	167	105	have	have	AUX
inlawrev-2294	167	106	not	not	PART
inlawrev-2294	167	107	been	be	AUX
inlawrev-2294	167	108	provided	provide	VERB
inlawrev-2294	167	109	,	,	PUNCT
inlawrev-2294	167	110	resulting	result	VERB
inlawrev-2294	167	111	in	in	ADP
inlawrev-2294	167	112	an	an	DET
inlawrev-2294	167	113	increase	increase	NOUN
inlawrev-2294	167	114	in	in	ADP
inlawrev-2294	167	115	net	net	ADJ
inlawrev-2294	167	116	income	income	NOUN
inlawrev-2294	167	117	and	and	CCONJ
inlawrev-2294	167	118	earnings	earning	NOUN
inlawrev-2294	167	119	per	per	ADP
inlawrev-2294	167	120	share	share	NOUN
inlawrev-2294	167	121	of	of	ADP
inlawrev-2294	167	122	$	$	SYM
inlawrev-2294	167	123	and	and	CCONJ
inlawrev-2294	167	124	$	$	SYM
inlawrev-2294	167	125	respectively	respectively	ADV
inlawrev-2294	167	126	.	.	PUNCT
inlawrev-2294	168	1	(	(	PUNCT
inlawrev-2294	168	2	opinion	opinion	NOUN
inlawrev-2294	168	3	paragraph	paragraph	NOUN
inlawrev-2294	168	4	)	)	PUNCT
inlawrev-2294	168	5	in	in	ADP
inlawrev-2294	168	6	our	our	PRON
inlawrev-2294	168	7	opinion	opinion	NOUN
inlawrev-2294	168	8	,	,	PUNCT
inlawrev-2294	168	9	because	because	SCONJ
inlawrev-2294	168	10	of	of	ADP
inlawrev-2294	168	11	the	the	DET
inlawrev-2294	168	12	effects	effect	NOUN
inlawrev-2294	168	13	of	of	ADP
inlawrev-2294	168	14	the	the	DET
inlawrev-2294	168	15	matters	matter	NOUN
inlawrev-2294	168	16	discussed	discuss	VERB
inlawrev-2294	168	17	in	in	ADP
inlawrev-2294	168	18	the	the	DET
inlawrev-2294	168	19	preceding	precede	VERB
inlawrev-2294	168	20	paragraph	paragraph	NOUN
inlawrev-2294	168	21	,	,	PUNCT
inlawrev-2294	168	22	the	the	DET
inlawrev-2294	168	23	financial	financial	ADJ
inlawrev-2294	168	24	statements	statement	NOUN
inlawrev-2294	168	25	referred	refer	VERB
inlawrev-2294	168	26	to	to	ADP
inlawrev-2294	168	27	above	above	ADV
inlawrev-2294	168	28	do	do	AUX
inlawrev-2294	168	29	not	not	PART
inlawrev-2294	168	30	present	present	VERB
inlawrev-2294	168	31	fairly	fairly	ADV
inlawrev-2294	168	32	,	,	PUNCT
inlawrev-2294	168	33	in	in	ADP
inlawrev-2294	168	34	conformity	conformity	NOUN
inlawrev-2294	168	35	with	with	ADP
inlawrev-2294	168	36	generally	generally	ADV
inlawrev-2294	168	37	accepted	accept	VERB
inlawrev-2294	168	38	accounting	accounting	NOUN
inlawrev-2294	168	39	principles	principle	NOUN
inlawrev-2294	168	40	,	,	PUNCT
inlawrev-2294	168	41	the	the	DET
inlawrev-2294	168	42	financial	financial	ADJ
inlawrev-2294	168	43	position	position	NOUN
inlawrev-2294	168	44	of	of	ADP
inlawrev-2294	168	45	x	x	PART
inlawrev-2294	168	46	company	company	NOUN
inlawrev-2294	168	47	as	as	ADP
inlawrev-2294	168	48	of	of	ADP
inlawrev-2294	168	49	december	december	PROPN
inlawrev-2294	168	50	31	31	NUM
inlawrev-2294	168	51	,	,	PUNCT
inlawrev-2294	168	52	19xx	19xx	NUM
inlawrev-2294	168	53	,	,	PUNCT
inlawrev-2294	168	54	or	or	CCONJ
inlawrev-2294	168	55	the	the	DET
inlawrev-2294	168	56	results	result	NOUN
inlawrev-2294	168	57	of	of	ADP
inlawrev-2294	168	58	its	its	PRON
inlawrev-2294	168	59	operations	operation	NOUN
inlawrev-2294	168	60	and	and	CCONJ
inlawrev-2294	168	61	changes	change	NOUN
inlawrev-2294	168	62	in	in	ADP
inlawrev-2294	168	63	its	its	PRON
inlawrev-2294	168	64	financial	financial	ADJ
inlawrev-2294	168	65	position	position	NOUN
inlawrev-2294	168	66	for	for	ADP
inlawrev-2294	168	67	the	the	DET
inlawrev-2294	168	68	year	year	NOUN
inlawrev-2294	168	69	then	then	ADV
inlawrev-2294	168	70	ended	end	VERB
inlawrev-2294	168	71	.	.	PUNCT
inlawrev-2294	169	1	i	i	PRON
inlawrev-2294	169	2	d.	d.	PROPN
inlawrev-2294	169	3	§	§	PROPN
inlawrev-2294	169	4	509.43	509.43	NUM
inlawrev-2294	169	5	.	.	PUNCT
inlawrev-2294	169	6	36	36	NUM
inlawrev-2294	169	7	r.	r.	PROPN
inlawrev-2294	169	8	montgomery	montgomery	PROPN
inlawrev-2294	169	9	,	,	PUNCT
inlawrev-2294	169	10	supra	supra	PROPN
inlawrev-2294	169	11	note	note	PROPN
inlawrev-2294	169	12	6	6	NUM
inlawrev-2294	169	13	,	,	PUNCT
inlawrev-2294	169	14	at	at	ADP
inlawrev-2294	169	15	755	755	NUM
inlawrev-2294	169	16	.	.	PUNCT
inlawrev-2294	170	1	"	"	PUNCT
inlawrev-2294	170	2	aicpa	aicpa	VERB
inlawrev-2294	170	3	professional	professional	ADJ
inlawrev-2294	170	4	standards	standard	NOUN
inlawrev-2294	170	5	,	,	PUNCT
inlawrev-2294	170	6	supra	supra	PROPN
inlawrev-2294	170	7	note	note	NOUN
inlawrev-2294	170	8	3	3	NUM
inlawrev-2294	170	9	,	,	PUNCT
inlawrev-2294	170	10	§	§	PROPN
inlawrev-2294	170	11	509.45	509.45	NUM
inlawrev-2294	170	12	.	.	PUNCT
inlawrev-2294	171	1	the	the	DET
inlawrev-2294	171	2	following	follow	VERB
inlawrev-2294	171	3	is	be	AUX
inlawrev-2294	171	4	an	an	DET
inlawrev-2294	171	5	example	example	NOUN
inlawrev-2294	171	6	of	of	ADP
inlawrev-2294	171	7	a	a	DET
inlawrev-2294	171	8	disclaimer	disclaimer	NOUN
inlawrev-2294	171	9	resulting	result	VERB
inlawrev-2294	171	10	from	from	ADP
inlawrev-2294	171	11	the	the	DET
inlawrev-2294	171	12	auditor	auditor	NOUN
inlawrev-2294	171	13	's	's	PART
inlawrev-2294	171	14	inability	inability	NOUN
inlawrev-2294	171	15	to	to	PART
inlawrev-2294	171	16	obtain	obtain	VERB
inlawrev-2294	171	17	sufficient	sufficient	ADJ
inlawrev-2294	171	18	evidential	evidential	ADJ
inlawrev-2294	171	19	matter	matter	NOUN
inlawrev-2294	171	20	:	:	PUNCT
inlawrev-2294	171	21	(	(	PUNCT
inlawrev-2294	171	22	scope	scope	NOUN
inlawrev-2294	171	23	paragraph	paragraph	NOUN
inlawrev-2294	171	24	)	)	PUNCT
inlawrev-2294	171	25	except	except	SCONJ
inlawrev-2294	171	26	as	as	SCONJ
inlawrev-2294	171	27	set	set	VERB
inlawrev-2294	171	28	forth	forth	ADP
inlawrev-2294	171	29	in	in	ADP
inlawrev-2294	171	30	the	the	DET
inlawrev-2294	171	31	following	follow	VERB
inlawrev-2294	171	32	paragraph	paragraph	NOUN
inlawrev-2294	171	33	,	,	PUNCT
inlawrev-2294	171	34	our	our	PRON
inlawrev-2294	171	35	examination	examination	NOUN
inlawrev-2294	171	36	was	be	AUX
inlawrev-2294	171	37	made	make	VERB
inlawrev-2294	171	38	in	in	ADP
inlawrev-2294	171	39	accordance	accordance	NOUN
inlawrev-2294	171	40	with	with	ADP
inlawrev-2294	171	41	generally	generally	ADV
inlawrev-2294	171	42	accepted	accept	VERB
inlawrev-2294	171	43	auditing	auditing	NOUN
inlawrev-2294	171	44	standards	standard	NOUN
inlawrev-2294	171	45	and	and	CCONJ
inlawrev-2294	171	46	accordingly	accordingly	ADV
inlawrev-2294	171	47	included	include	VERB
inlawrev-2294	171	48	such	such	ADJ
inlawrev-2294	171	49	tests	test	NOUN
inlawrev-2294	171	50	of	of	ADP
inlawrev-2294	171	51	the	the	DET
inlawrev-2294	171	52	accounting	accounting	NOUN
inlawrev-2294	171	53	records	record	NOUN
inlawrev-2294	171	54	and	and	CCONJ
inlawrev-2294	171	55	such	such	ADJ
inlawrev-2294	171	56	other	other	ADJ
inlawrev-2294	171	57	auditing	auditing	NOUN
inlawrev-2294	171	58	procedures	procedure	NOUN
inlawrev-2294	171	59	as	as	SCONJ
inlawrev-2294	171	60	we	we	PRON
inlawrev-2294	171	61	considered	consider	VERB
inlawrev-2294	171	62	necessary	necessary	ADJ
inlawrev-2294	171	63	in	in	ADP
inlawrev-2294	171	64	the	the	DET
inlawrev-2294	171	65	circumstances	circumstance	NOUN
inlawrev-2294	171	66	.	.	PUNCT
inlawrev-2294	172	1	(	(	PUNCT
inlawrev-2294	172	2	separate	separate	ADJ
inlawrev-2294	172	3	paragraph	paragraph	NOUN
inlawrev-2294	172	4	)	)	PUNCT
inlawrev-2294	172	5	the	the	DET
inlawrev-2294	172	6	company	company	NOUN
inlawrev-2294	172	7	did	do	AUX
inlawrev-2294	172	8	not	not	PART
inlawrev-2294	172	9	take	take	VERB
inlawrev-2294	172	10	a	a	DET
inlawrev-2294	172	11	physical	physical	ADJ
inlawrev-2294	172	12	inventory	inventory	NOUN
inlawrev-2294	172	13	of	of	ADP
inlawrev-2294	172	14	merchandise	merchandise	NOUN
inlawrev-2294	172	15	,	,	PUNCT
inlawrev-2294	172	16	stated	state	VERB
inlawrev-2294	172	17	at	at	ADP
inlawrev-2294	172	18	$	$	SYM
inlawrev-2294	172	19	in	in	ADP
inlawrev-2294	172	20	the	the	DET
inlawrev-2294	172	21	accompanying	accompanying	ADJ
inlawrev-2294	172	22	financial	financial	ADJ
inlawrev-2294	172	23	statements	statement	NOUN
inlawrev-2294	172	24	as	as	ADP
inlawrev-2294	172	25	of	of	ADP
inlawrev-2294	172	26	december	december	PROPN
inlawrev-2294	172	27	31	31	NUM
inlawrev-2294	172	28	,	,	PUNCT
inlawrev-2294	172	29	19xx	19xx	NOUN
inlawrev-2294	172	30	,	,	PUNCT
inlawrev-2294	172	31	and	and	CCONJ
inlawrev-2294	172	32	at	at	ADP
inlawrev-2294	172	33	$	$	SYM
inlawrev-2294	172	34	as	as	ADP
inlawrev-2294	172	35	of	of	ADP
inlawrev-2294	172	36	december	december	PROPN
inlawrev-2294	172	37	31	31	NUM
inlawrev-2294	172	38	,	,	PUNCT
inlawrev-2294	172	39	19xx	19xx	NOUN
inlawrev-2294	172	40	.	.	PUNCT
inlawrev-2294	173	1	further	far	ADV
inlawrev-2294	173	2	,	,	PUNCT
inlawrev-2294	173	3	evidence	evidence	NOUN
inlawrev-2294	173	4	supporting	support	VERB
inlawrev-2294	173	5	the	the	DET
inlawrev-2294	173	6	cost	cost	NOUN
inlawrev-2294	173	7	of	of	ADP
inlawrev-2294	173	8	property	property	NOUN
inlawrev-2294	173	9	and	and	CCONJ
inlawrev-2294	173	10	equipment	equipment	NOUN
inlawrev-2294	173	11	acquired	acquire	VERB
inlawrev-2294	173	12	prior	prior	ADV
inlawrev-2294	173	13	to	to	ADP
inlawrev-2294	173	14	december	december	PROPN
inlawrev-2294	173	15	31	31	NUM
inlawrev-2294	173	16	,	,	PUNCT
inlawrev-2294	173	17	19xx	19xx	NOUN
inlawrev-2294	173	18	is	be	AUX
inlawrev-2294	173	19	no	no	ADV
inlawrev-2294	173	20	longer	long	ADV
inlawrev-2294	173	21	available	available	ADJ
inlawrev-2294	173	22	.	.	PUNCT
inlawrev-2294	174	1	the	the	DET
inlawrev-2294	174	2	company	company	NOUN
inlawrev-2294	174	3	's	's	PART
inlawrev-2294	174	4	records	record	NOUN
inlawrev-2294	174	5	do	do	AUX
inlawrev-2294	174	6	not	not	PART
inlawrev-2294	174	7	permit	permit	VERB
inlawrev-2294	174	8	the	the	DET
inlawrev-2294	174	9	application	application	NOUN
inlawrev-2294	174	10	of	of	ADP
inlawrev-2294	174	11	adequate	adequate	ADJ
inlawrev-2294	174	12	alternative	alternative	ADJ
inlawrev-2294	174	13	procedures	procedure	NOUN
inlawrev-2294	174	14	regarding	regard	VERB
inlawrev-2294	174	15	the	the	DET
inlawrev-2294	174	16	inventories	inventory	NOUN
inlawrev-2294	174	17	or	or	CCONJ
inlawrev-2294	174	18	the	the	DET
inlawrev-2294	174	19	cost	cost	NOUN
inlawrev-2294	174	20	of	of	ADP
inlawrev-2294	174	21	property	property	NOUN
inlawrev-2294	174	22	and	and	CCONJ
inlawrev-2294	174	23	equipment	equipment	NOUN
inlawrev-2294	174	24	.	.	PUNCT
inlawrev-2294	175	1	(	(	PUNCT
inlawrev-2294	175	2	disclaimer	disclaimer	NOUN
inlawrev-2294	175	3	paragraph	paragraph	NOUN
inlawrev-2294	175	4	)	)	PUNCT
inlawrev-2294	175	5	since	since	SCONJ
inlawrev-2294	175	6	the	the	DET
inlawrev-2294	175	7	company	company	NOUN
inlawrev-2294	175	8	did	do	AUX
inlawrev-2294	175	9	not	not	PART
inlawrev-2294	175	10	take	take	VERB
inlawrev-2294	175	11	physical	physical	ADJ
inlawrev-2294	175	12	inventories	inventory	NOUN
inlawrev-2294	175	13	and	and	CCONJ
inlawrev-2294	175	14	we	we	PRON
inlawrev-2294	175	15	were	be	AUX
inlawrev-2294	175	16	unable	unable	ADJ
inlawrev-2294	175	17	to	to	PART
inlawrev-2294	175	18	apply	apply	VERB
inlawrev-2294	175	19	adequate	adequate	ADJ
inlawrev-2294	175	20	alternative	alternative	ADJ
inlawrev-2294	175	21	procedures	procedure	NOUN
inlawrev-2294	175	22	regarding	regard	VERB
inlawrev-2294	175	23	inventories	inventory	NOUN
inlawrev-2294	175	24	and	and	CCONJ
inlawrev-2294	175	25	the	the	DET
inlawrev-2294	175	26	cost	cost	NOUN
inlawrev-2294	175	27	of	of	ADP
inlawrev-2294	175	28	property	property	NOUN
inlawrev-2294	175	29	and	and	CCONJ
inlawrev-2294	175	30	equipment	equipment	NOUN
inlawrev-2294	175	31	,	,	PUNCT
inlawrev-2294	175	32	as	as	SCONJ
inlawrev-2294	175	33	noted	note	VERB
inlawrev-2294	175	34	in	in	ADP
inlawrev-2294	175	35	the	the	DET
inlawrev-2294	175	36	preceding	precede	VERB
inlawrev-2294	175	37	paragraph	paragraph	NOUN
inlawrev-2294	175	38	,	,	PUNCT
inlawrev-2294	175	39	the	the	DET
inlawrev-2294	175	40	scope	scope	NOUN
inlawrev-2294	175	41	of	of	ADP
inlawrev-2294	175	42	our	our	PRON
inlawrev-2294	175	43	work	work	NOUN
inlawrev-2294	175	44	was	be	AUX
inlawrev-2294	175	45	not	not	PART
inlawrev-2294	175	46	sufficient	sufficient	ADJ
inlawrev-2294	175	47	to	to	PART
inlawrev-2294	175	48	enable	enable	VERB
inlawrev-2294	175	49	us	we	PRON
inlawrev-2294	175	50	to	to	PART
inlawrev-2294	175	51	express	express	VERB
inlawrev-2294	175	52	,	,	PUNCT
inlawrev-2294	175	53	and	and	CCONJ
inlawrev-2294	175	54	we	we	PRON
inlawrev-2294	175	55	do	do	AUX
inlawrev-2294	175	56	not	not	PART
inlawrev-2294	175	57	express	express	VERB
inlawrev-2294	175	58	,	,	PUNCT
inlawrev-2294	175	59	an	an	DET
inlawrev-2294	175	60	opinion	opinion	NOUN
inlawrev-2294	175	61	on	on	ADP
inlawrev-2294	175	62	the	the	DET
inlawrev-2294	175	63	financial	financial	ADJ
inlawrev-2294	175	64	statements	statement	NOUN
inlawrev-2294	175	65	referred	refer	VERB
inlawrev-2294	175	66	to	to	ADP
inlawrev-2294	175	67	above	above	ADV
inlawrev-2294	175	68	.	.	PUNCT
inlawrev-2294	176	1	i	i	PRON
inlawrev-2294	176	2	d.	d.	PROPN
inlawrev-2294	176	3	§	§	PROPN
inlawrev-2294	176	4	509.47	509.47	NUM
inlawrev-2294	176	5	.	.	PUNCT
inlawrev-2294	177	1	see	see	VERB
inlawrev-2294	177	2	i	i	PRON
inlawrev-2294	177	3	d.	d.	PROPN
inlawrev-2294	177	4	§	§	PROPN
inlawrev-2294	177	5	§	§	PROPN
inlawrev-2294	177	6	517.03	517.03	NUM
inlawrev-2294	177	7	,	,	PUNCT
inlawrev-2294	177	8	542.05	542.05	NUM
inlawrev-2294	177	9	,	,	PUNCT
inlawrev-2294	177	10	546.15	546.15	NUM
inlawrev-2294	177	11	for	for	ADP
inlawrev-2294	177	12	other	other	ADJ
inlawrev-2294	177	13	model	model	NOUN
inlawrev-2294	177	14	disclaimer	disclaimer	NOUN
inlawrev-2294	177	15	forms	form	NOUN
inlawrev-2294	177	16	.	.	PUNCT
inlawrev-2294	178	1	440	440	NUM
inlawrev-2294	178	2	indiana	indiana	PROPN
inlawrev-2294	178	3	law	law	PROPN
inlawrev-2294	178	4	review	review	NOUN
inlawrev-2294	178	5	[	[	X
inlawrev-2294	178	6	vol	vol	NOUN
inlawrev-2294	178	7	.	.	NOUN
inlawrev-2294	178	8	11:431	11:431	PROPN
inlawrev-2294	178	9	tent	tent	NOUN
inlawrev-2294	178	10	application	application	NOUN
inlawrev-2294	178	11	.	.	PUNCT
inlawrev-2294	179	1	the	the	DET
inlawrev-2294	179	2	disclaimer	disclaimer	ADJ
inlawrev-2294	179	3	paragraph	paragraph	NOUN
inlawrev-2294	179	4	must	must	AUX
inlawrev-2294	179	5	make	make	VERB
inlawrev-2294	179	6	reference	reference	NOUN
inlawrev-2294	179	7	to	to	ADP
inlawrev-2294	179	8	the	the	DET
inlawrev-2294	179	9	explanatory	explanatory	ADJ
inlawrev-2294	179	10	paragraph	paragraph	NOUN
inlawrev-2294	179	11	.	.	PUNCT
inlawrev-2294	180	1	38	38	NUM
inlawrev-2294	180	2	common	common	ADJ
inlawrev-2294	180	3	situations	situation	NOUN
inlawrev-2294	180	4	giving	give	VERB
inlawrev-2294	180	5	rise	rise	NOUN
inlawrev-2294	180	6	to	to	ADP
inlawrev-2294	180	7	a	a	DET
inlawrev-2294	180	8	disclaimer	disclaimer	NOUN
inlawrev-2294	180	9	are	be	AUX
inlawrev-2294	180	10	:	:	PUNCT
inlawrev-2294	180	11	(	(	PUNCT
inlawrev-2294	180	12	1	1	X
inlawrev-2294	180	13	)	)	PUNCT
inlawrev-2294	180	14	significant	significant	ADJ
inlawrev-2294	180	15	scope	scope	NOUN
inlawrev-2294	180	16	limitations	limitation	NOUN
inlawrev-2294	180	17	of	of	ADP
inlawrev-2294	180	18	an	an	DET
inlawrev-2294	180	19	audit	audit	NOUN
inlawrev-2294	180	20	,	,	PUNCT
inlawrev-2294	180	21	39	39	NUM
inlawrev-2294	180	22	(	(	PUNCT
inlawrev-2294	180	23	2	2	NUM
inlawrev-2294	180	24	)	)	PUNCT
inlawrev-2294	180	25	major	major	ADJ
inlawrev-2294	180	26	uncertainties	uncertainty	NOUN
inlawrev-2294	180	27	that	that	PRON
inlawrev-2294	180	28	can	can	AUX
inlawrev-2294	180	29	not	not	PART
inlawrev-2294	180	30	be	be	AUX
inlawrev-2294	180	31	resolved	resolve	VERB
inlawrev-2294	180	32	as	as	ADP
inlawrev-2294	180	33	of	of	ADP
inlawrev-2294	180	34	the	the	DET
inlawrev-2294	180	35	statement	statement	NOUN
inlawrev-2294	180	36	date,40	date,40	VERB
inlawrev-2294	180	37	and	and	CCONJ
inlawrev-2294	180	38	(	(	PUNCT
inlawrev-2294	180	39	3	3	X
inlawrev-2294	180	40	)	)	PUNCT
inlawrev-2294	180	41	lack	lack	NOUN
inlawrev-2294	180	42	of	of	ADP
inlawrev-2294	180	43	independence	independence	NOUN
inlawrev-2294	180	44	of	of	ADP
inlawrev-2294	180	45	the	the	DET
inlawrev-2294	180	46	auditor	auditor	NOUN
inlawrev-2294	180	47	.	.	PUNCT
inlawrev-2294	181	1	41	41	NUM
inlawrev-2294	181	2	(	(	PUNCT
inlawrev-2294	181	3	d	d	NOUN
inlawrev-2294	181	4	)	)	PUNCT
inlawrev-2294	181	5	piecemeal	piecemeal	ADJ
inlawrev-2294	181	6	opinion	opinion	NOUN
inlawrev-2294	181	7	.	.	PUNCT
inlawrev-2294	182	1	—	—	PUNCT
inlawrev-2294	182	2	a	a	DET
inlawrev-2294	182	3	piecemeal	piecemeal	ADJ
inlawrev-2294	182	4	opinion	opinion	NOUN
inlawrev-2294	182	5	is	be	AUX
inlawrev-2294	182	6	the	the	DET
inlawrev-2294	182	7	converse	converse	NOUN
inlawrev-2294	182	8	of	of	ADP
inlawrev-2294	182	9	a	a	DET
inlawrev-2294	182	10	qualified	qualified	ADJ
inlawrev-2294	182	11	opinion	opinion	NOUN
inlawrev-2294	182	12	.	.	PUNCT
inlawrev-2294	183	1	a	a	DET
inlawrev-2294	183	2	qualified	qualified	ADJ
inlawrev-2294	183	3	opinion	opinion	NOUN
inlawrev-2294	183	4	expresses	express	VERB
inlawrev-2294	183	5	an	an	DET
inlawrev-2294	183	6	opinion	opinion	NOUN
inlawrev-2294	183	7	as	as	ADP
inlawrev-2294	183	8	to	to	ADP
inlawrev-2294	183	9	the	the	DET
inlawrev-2294	183	10	entire	entire	ADJ
inlawrev-2294	183	11	financial	financial	ADJ
inlawrev-2294	183	12	statement	statement	NOUN
inlawrev-2294	183	13	and	and	CCONJ
inlawrev-2294	183	14	makes	make	VERB
inlawrev-2294	183	15	exceptions	exception	NOUN
inlawrev-2294	183	16	for	for	ADP
inlawrev-2294	183	17	particular	particular	ADJ
inlawrev-2294	183	18	items	item	NOUN
inlawrev-2294	183	19	while	while	SCONJ
inlawrev-2294	183	20	a	a	DET
inlawrev-2294	183	21	piecemeal	piecemeal	ADJ
inlawrev-2294	183	22	opinion	opinion	NOUN
inlawrev-2294	183	23	disclaims	disclaim	NOUN
inlawrev-2294	183	24	or	or	CCONJ
inlawrev-2294	183	25	is	be	AUX
inlawrev-2294	183	26	adverse	adverse	ADJ
inlawrev-2294	183	27	as	as	ADP
inlawrev-2294	183	28	to	to	ADP
inlawrev-2294	183	29	the	the	DET
inlawrev-2294	183	30	financial	financial	ADJ
inlawrev-2294	183	31	statement	statement	NOUN
inlawrev-2294	183	32	as	as	ADP
inlawrev-2294	183	33	a	a	DET
inlawrev-2294	183	34	whole	whole	NOUN
inlawrev-2294	183	35	but	but	CCONJ
inlawrev-2294	183	36	renders	render	VERB
inlawrev-2294	183	37	an	an	DET
inlawrev-2294	183	38	affirmative	affirmative	ADJ
inlawrev-2294	183	39	opinion	opinion	NOUN
inlawrev-2294	183	40	as	as	ADP
inlawrev-2294	183	41	to	to	ADP
inlawrev-2294	183	42	specific	specific	ADJ
inlawrev-2294	183	43	items	item	NOUN
inlawrev-2294	183	44	.	.	PUNCT
inlawrev-2294	184	1	42	42	NUM
inlawrev-2294	184	2	the	the	DET
inlawrev-2294	184	3	a.i.c.p.a	a.i.c.p.a	NOUN
inlawrev-2294	184	4	.	.	PUNCT
inlawrev-2294	184	5	indicated	indicate	VERB
inlawrev-2294	184	6	that	that	SCONJ
inlawrev-2294	184	7	as	as	ADP
inlawrev-2294	184	8	of	of	ADP
inlawrev-2294	184	9	january	january	PROPN
inlawrev-2294	184	10	31	31	NUM
inlawrev-2294	184	11	,	,	PUNCT
inlawrev-2294	184	12	1975	1975	NUM
inlawrev-2294	184	13	,	,	PUNCT
inlawrev-2294	184	14	it	it	PRON
inlawrev-2294	184	15	would	would	AUX
inlawrev-2294	184	16	no	no	ADV
inlawrev-2294	184	17	longer	long	ADV
inlawrev-2294	184	18	consider	consider	VERB
inlawrev-2294	184	19	piecemeal	piecemeal	ADJ
inlawrev-2294	184	20	opinions	opinion	NOUN
inlawrev-2294	184	21	acceptable,43	acceptable,43	VERB
inlawrev-2294	184	22	primarily	primarily	ADV
inlawrev-2294	184	23	because	because	SCONJ
inlawrev-2294	184	24	they	they	PRON
inlawrev-2294	184	25	"	"	PUNCT
inlawrev-2294	184	26	tend	tend	VERB
inlawrev-2294	184	27	to	to	PART
inlawrev-2294	184	28	overshadow	overshadow	VERB
inlawrev-2294	184	29	or	or	CCONJ
inlawrev-2294	184	30	contradict	contradict	VERB
inlawrev-2294	184	31	a	a	DET
inlawrev-2294	184	32	disclaimer	disclaimer	NOUN
inlawrev-2294	184	33	of	of	ADP
inlawrev-2294	184	34	opinion	opinion	NOUN
inlawrev-2294	184	35	or	or	CCONJ
inlawrev-2294	184	36	adverse	adverse	ADJ
inlawrev-2294	184	37	opinion	opinion	NOUN
inlawrev-2294	184	38	.	.	PUNCT
inlawrev-2294	185	1	"44	"44	X
inlawrev-2294	186	1	although	although	SCONJ
inlawrev-2294	186	2	more	more	ADJ
inlawrev-2294	186	3	than	than	ADP
inlawrev-2294	186	4	one	one	NUM
inlawrev-2294	186	5	of	of	ADP
inlawrev-2294	186	6	the	the	DET
inlawrev-2294	186	7	above	above	ADJ
inlawrev-2294	186	8	forms	form	NOUN
inlawrev-2294	186	9	of	of	ADP
inlawrev-2294	186	10	opinion	opinion	NOUN
inlawrev-2294	186	11	could	could	AUX
inlawrev-2294	186	12	be	be	AUX
inlawrev-2294	186	13	appropriate	appropriate	ADJ
inlawrev-2294	186	14	for	for	ADP
inlawrev-2294	186	15	the	the	DET
inlawrev-2294	186	16	same	same	ADJ
inlawrev-2294	186	17	defect	defect	NOUN
inlawrev-2294	186	18	,	,	PUNCT
inlawrev-2294	186	19	the	the	DET
inlawrev-2294	186	20	auditor	auditor	NOUN
inlawrev-2294	186	21	must	must	AUX
inlawrev-2294	186	22	determine	determine	VERB
inlawrev-2294	186	23	which	which	DET
inlawrev-2294	186	24	form	form	NOUN
inlawrev-2294	186	25	to	to	PART
inlawrev-2294	186	26	employ	employ	VERB
inlawrev-2294	186	27	,	,	PUNCT
inlawrev-2294	186	28	based	base	VERB
inlawrev-2294	186	29	upon	upon	SCONJ
inlawrev-2294	186	30	the	the	DET
inlawrev-2294	186	31	degree	degree	NOUN
inlawrev-2294	186	32	of	of	ADP
inlawrev-2294	186	33	materiality	materiality	NOUN
inlawrev-2294	186	34	that	that	PRON
inlawrev-2294	186	35	the	the	DET
inlawrev-2294	186	36	defect	defect	NOUN
inlawrev-2294	186	37	presents	present	NOUN
inlawrev-2294	186	38	.	.	PUNCT
inlawrev-2294	187	1	the	the	DET
inlawrev-2294	187	2	problem	problem	NOUN
inlawrev-2294	187	3	with	with	ADP
inlawrev-2294	187	4	this	this	DET
inlawrev-2294	187	5	approach	approach	NOUN
inlawrev-2294	187	6	is	be	AUX
inlawrev-2294	187	7	there	there	PRON
inlawrev-2294	187	8	is	be	VERB
inlawrev-2294	187	9	no	no	DET
inlawrev-2294	187	10	authoritative	authoritative	ADJ
inlawrev-2294	187	11	statement	statement	NOUN
inlawrev-2294	187	12	by	by	ADP
inlawrev-2294	187	13	the	the	DET
inlawrev-2294	187	14	accounting	accounting	NOUN
inlawrev-2294	187	15	profession	profession	NOUN
inlawrev-2294	187	16	that	that	PRON
inlawrev-2294	187	17	outlines	outline	VERB
inlawrev-2294	187	18	what	what	DET
inlawrev-2294	187	19	defects	defect	NOUN
inlawrev-2294	187	20	are	be	AUX
inlawrev-2294	187	21	"	"	PUNCT
inlawrev-2294	187	22	material	material	NOUN
inlawrev-2294	187	23	"	"	PUNCT
inlawrev-2294	187	24	and	and	CCONJ
inlawrev-2294	187	25	should	should	AUX
inlawrev-2294	187	26	give	give	VERB
inlawrev-2294	187	27	rise	rise	NOUN
inlawrev-2294	187	28	to	to	ADP
inlawrev-2294	187	29	a	a	DET
inlawrev-2294	187	30	disclaimer	disclaimer	ADJ
inlawrev-2294	187	31	or	or	CCONJ
inlawrev-2294	187	32	adverse	adverse	ADJ
inlawrev-2294	187	33	opinion	opinion	NOUN
inlawrev-2294	187	34	rather	rather	ADV
inlawrev-2294	187	35	than	than	ADP
inlawrev-2294	187	36	a	a	DET
inlawrev-2294	187	37	qualified	qualified	ADJ
inlawrev-2294	187	38	opinion	opinion	NOUN
inlawrev-2294	187	39	.	.	PUNCT
inlawrev-2294	188	1	five	five	NUM
inlawrev-2294	188	2	factors	factor	NOUN
inlawrev-2294	188	3	have	have	AUX
inlawrev-2294	188	4	been	be	AUX
inlawrev-2294	188	5	suggested	suggest	VERB
inlawrev-2294	188	6	as	as	ADP
inlawrev-2294	188	7	guidelines	guideline	NOUN
inlawrev-2294	188	8	in	in	ADP
inlawrev-2294	188	9	making	make	VERB
inlawrev-2294	188	10	the	the	DET
inlawrev-2294	188	11	decision	decision	NOUN
inlawrev-2294	188	12	:	:	PUNCT
inlawrev-2294	188	13	(	(	PUNCT
inlawrev-2294	188	14	1	1	X
inlawrev-2294	188	15	)	)	PUNCT
inlawrev-2294	188	16	the	the	DET
inlawrev-2294	188	17	usefulness	usefulness	NOUN
inlawrev-2294	188	18	of	of	ADP
inlawrev-2294	188	19	the	the	DET
inlawrev-2294	188	20	financial	financial	ADJ
inlawrev-2294	188	21	statements	statement	NOUN
inlawrev-2294	188	22	containing	contain	VERB
inlawrev-2294	188	23	the	the	DET
inlawrev-2294	188	24	defect	defect	NOUN
inlawrev-2294	188	25	,	,	PUNCT
inlawrev-2294	188	26	(	(	PUNCT
inlawrev-2294	188	27	2	2	X
inlawrev-2294	188	28	)	)	PUNCT
inlawrev-2294	188	29	the	the	DET
inlawrev-2294	188	30	auditor	auditor	NOUN
inlawrev-2294	188	31	's	's	PART
inlawrev-2294	188	32	assessment	assessment	NOUN
inlawrev-2294	188	33	of	of	ADP
inlawrev-2294	188	34	the	the	DET
inlawrev-2294	188	35	reader	reader	NOUN
inlawrev-2294	188	36	's	's	PART
inlawrev-2294	188	37	ability	ability	NOUN
inlawrev-2294	188	38	to	to	PART
inlawrev-2294	188	39	understand	understand	VERB
inlawrev-2294	188	40	the	the	DET
inlawrev-2294	188	41	problem	problem	NOUN
inlawrev-2294	188	42	,	,	PUNCT
inlawrev-2294	188	43	(	(	PUNCT
inlawrev-2294	188	44	3	3	X
inlawrev-2294	188	45	)	)	PUNCT
inlawrev-2294	188	46	the	the	DET
inlawrev-2294	188	47	auditor	auditor	NOUN
inlawrev-2294	188	48	's	's	PART
inlawrev-2294	188	49	ability	ability	NOUN
inlawrev-2294	188	50	to	to	PART
inlawrev-2294	188	51	measure	measure	VERB
inlawrev-2294	188	52	the	the	DET
inlawrev-2294	188	53	potential	potential	ADJ
inlawrev-2294	188	54	impact	impact	NOUN
inlawrev-2294	188	55	of	of	ADP
inlawrev-2294	188	56	the	the	DET
inlawrev-2294	188	57	problem	problem	NOUN
inlawrev-2294	188	58	,	,	PUNCT
inlawrev-2294	188	59	(	(	PUNCT
inlawrev-2294	188	60	4	4	X
inlawrev-2294	188	61	)	)	PUNCT
inlawrev-2294	188	62	the	the	DET
inlawrev-2294	188	63	auditor	auditor	NOUN
inlawrev-2294	188	64	's	's	PART
inlawrev-2294	188	65	ability	ability	NOUN
inlawrev-2294	188	66	to	to	PART
inlawrev-2294	188	67	describe	describe	VERB
inlawrev-2294	188	68	his	his	PRON
inlawrev-2294	188	69	reservations	reservation	NOUN
inlawrev-2294	188	70	about	about	ADP
inlawrev-2294	188	71	the	the	DET
inlawrev-2294	188	72	financial	financial	ADJ
inlawrev-2294	188	73	statements	statement	NOUN
inlawrev-2294	188	74	with	with	ADP
inlawrev-2294	188	75	clarity	clarity	NOUN
inlawrev-2294	188	76	,	,	PUNCT
inlawrev-2294	188	77	and	and	CCONJ
inlawrev-2294	188	78	(	(	PUNCT
inlawrev-2294	188	79	5	5	X
inlawrev-2294	188	80	)	)	PUNCT
inlawrev-2294	188	81	the	the	DET
inlawrev-2294	188	82	extent	extent	NOUN
inlawrev-2294	188	83	of	of	ADP
inlawrev-2294	188	84	the	the	DET
inlawrev-2294	188	85	auditor	auditor	NOUN
inlawrev-2294	188	86	's	's	PART
inlawrev-2294	188	87	disagreement	disagreement	NOUN
inlawrev-2294	188	88	with	with	ADP
inlawrev-2294	188	89	his	his	PRON
inlawrev-2294	188	90	client	client	NOUN
inlawrev-2294	188	91	's	's	PART
inlawrev-2294	188	92	handling	handling	NOUN
inlawrev-2294	188	93	of	of	ADP
inlawrev-2294	188	94	the	the	DET
inlawrev-2294	188	95	matter.46	matter.46	PROPN
inlawrev-2294	188	96	3s	3s	NOUN
inlawrev-2294	188	97	/	/	SYM
inlawrev-2294	189	1	d	d	NOUN
inlawrev-2294	189	2	§	§	PROPN
inlawrev-2294	189	3	§	§	PROPN
inlawrev-2294	189	4	509.45	509.45	NUM
inlawrev-2294	189	5	-	-	SYM
inlawrev-2294	189	6	509.46	509.46	NUM
inlawrev-2294	189	7	.	.	PUNCT
inlawrev-2294	190	1	3	3	NUM
inlawrev-2294	190	2	'	'	VERB
inlawrev-2294	190	3	i	i	PRON
inlawrev-2294	190	4	d.	d.	PROPN
inlawrev-2294	190	5	§	§	PROPN
inlawrev-2294	190	6	509.10	509.10	NUM
inlawrev-2294	190	7	.	.	PUNCT
inlawrev-2294	190	8	,	,	PUNCT
inlawrev-2294	190	9	0	0	NUM
inlawrev-2294	191	1	i	i	PRON
inlawrev-2294	191	2	d.	d.	PROPN
inlawrev-2294	191	3	§	§	PROPN
inlawrev-2294	191	4	509.25	509.25	NUM
inlawrev-2294	191	5	n.8	n.8	NOUN
inlawrev-2294	191	6	.	.	PUNCT
inlawrev-2294	192	1	"	"	PUNCT
inlawrev-2294	192	2	i	i	PRON
inlawrev-2294	192	3	d.	d.	PROPN
inlawrev-2294	192	4	§	§	PROPN
inlawrev-2294	192	5	517.02	517.02	NUM
inlawrev-2294	192	6	.	.	PUNCT
inlawrev-2294	193	1	42	42	NUM
inlawrev-2294	193	2	r.	r.	PROPN
inlawrev-2294	193	3	montgomery	montgomery	PROPN
inlawrev-2294	193	4	,	,	PUNCT
inlawrev-2294	193	5	supra	supra	PROPN
inlawrev-2294	193	6	note	note	PROPN
inlawrev-2294	193	7	6	6	NUM
inlawrev-2294	193	8	,	,	PUNCT
inlawrev-2294	193	9	at	at	ADP
inlawrev-2294	193	10	760	760	NUM
inlawrev-2294	193	11	.	.	PUNCT
inlawrev-2294	194	1	"	"	PUNCT
inlawrev-2294	194	2	aicpa	aicpa	VERB
inlawrev-2294	194	3	professional	professional	ADJ
inlawrev-2294	194	4	standards	standard	NOUN
inlawrev-2294	194	5	,	,	PUNCT
inlawrev-2294	194	6	supra	supra	PROPN
inlawrev-2294	194	7	note	note	NOUN
inlawrev-2294	194	8	3	3	NUM
inlawrev-2294	194	9	,	,	PUNCT
inlawrev-2294	194	10	§	§	PROPN
inlawrev-2294	194	11	509.50	509.50	NUM
inlawrev-2294	194	12	.	.	PUNCT
inlawrev-2294	195	1	"	"	PUNCT
inlawrev-2294	195	2	i	i	PRON
inlawrev-2294	195	3	d.	d.	PROPN
inlawrev-2294	195	4	§	§	PROPN
inlawrev-2294	195	5	509.48	509.48	NUM
inlawrev-2294	195	6	.	.	PUNCT
inlawrev-2294	195	7	46	46	NUM
inlawrev-2294	195	8	r.	r.	PROPN
inlawrev-2294	195	9	montgomery	montgomery	PROPN
inlawrev-2294	195	10	,	,	PUNCT
inlawrev-2294	195	11	supra	supra	PROPN
inlawrev-2294	195	12	note	note	PROPN
inlawrev-2294	195	13	6	6	NUM
inlawrev-2294	195	14	,	,	PUNCT
inlawrev-2294	195	15	at	at	ADP
inlawrev-2294	195	16	762	762	NUM
inlawrev-2294	195	17	.	.	PUNCT
inlawrev-2294	196	1	the	the	DET
inlawrev-2294	196	2	following	follow	VERB
inlawrev-2294	196	3	factors	factor	NOUN
inlawrev-2294	196	4	have	have	AUX
inlawrev-2294	196	5	been	be	AUX
inlawrev-2294	196	6	suggested	suggest	VERB
inlawrev-2294	196	7	by	by	ADP
inlawrev-2294	196	8	the	the	DET
inlawrev-2294	196	9	a.i.c.p.a	a.i.c.p.a	NOUN
inlawrev-2294	196	10	.	.	PUNCT
inlawrev-2294	197	1	as	as	SCONJ
inlawrev-2294	197	2	guidelines	guideline	NOUN
inlawrev-2294	197	3	in	in	ADP
inlawrev-2294	197	4	determining	determine	VERB
inlawrev-2294	197	5	the	the	DET
inlawrev-2294	197	6	materiality	materiality	NOUN
inlawrev-2294	197	7	of	of	ADP
inlawrev-2294	197	8	the	the	DET
inlawrev-2294	197	9	defect	defect	NOUN
inlawrev-2294	197	10	:	:	PUNCT
inlawrev-2294	197	11	dollar	dollar	NOUN
inlawrev-2294	197	12	magnitude	magnitude	NOUN
inlawrev-2294	197	13	of	of	ADP
inlawrev-2294	197	14	the	the	DET
inlawrev-2294	197	15	effects	effect	NOUN
inlawrev-2294	197	16	,	,	PUNCT
inlawrev-2294	197	17	significance	significance	NOUN
inlawrev-2294	197	18	of	of	ADP
inlawrev-2294	197	19	an	an	DET
inlawrev-2294	197	20	item	item	NOUN
inlawrev-2294	197	21	to	to	ADP
inlawrev-2294	197	22	a	a	DET
inlawrev-2294	197	23	particular	particular	ADJ
inlawrev-2294	197	24	enterprise	enterprise	NOUN
inlawrev-2294	197	25	,	,	PUNCT
inlawrev-2294	197	26	pervasiveness	pervasiveness	NOUN
inlawrev-2294	197	27	of	of	ADP
inlawrev-2294	197	28	the	the	DET
inlawrev-2294	197	29	misstatement	misstatement	NOUN
inlawrev-2294	197	30	,	,	PUNCT
inlawrev-2294	197	31	and	and	CCONJ
inlawrev-2294	197	32	the	the	DET
inlawrev-2294	197	33	impact	impact	NOUN
inlawrev-2294	197	34	on	on	ADP
inlawrev-2294	197	35	financial	financial	ADJ
inlawrev-2294	197	36	statements	statement	NOUN
inlawrev-2294	197	37	taken	take	VERB
inlawrev-2294	197	38	as	as	ADP
inlawrev-2294	197	39	a	a	DET
inlawrev-2294	197	40	whole	whole	NOUN
inlawrev-2294	197	41	.	.	PUNCT
inlawrev-2294	198	1	aicpa	aicpa	VERB
inlawrev-2294	198	2	professional	professional	ADJ
inlawrev-2294	198	3	standards	standard	NOUN
inlawrev-2294	198	4	,	,	PUNCT
inlawrev-2294	198	5	supra	supra	PROPN
inlawrev-2294	198	6	note	note	NOUN
inlawrev-2294	198	7	3	3	NUM
inlawrev-2294	198	8	,	,	PUNCT
inlawrev-2294	198	9	§	§	PROPN
inlawrev-2294	198	10	509.16	509.16	NUM
inlawrev-2294	198	11	.	.	PUNCT
inlawrev-2294	199	1	"	"	PUNCT
inlawrev-2294	199	2	materiality	materiality	NOUN
inlawrev-2294	199	3	"	"	PUNCT
inlawrev-2294	199	4	has	have	AUX
inlawrev-2294	199	5	never	never	ADV
inlawrev-2294	199	6	been	be	AUX
inlawrev-2294	199	7	the	the	DET
inlawrev-2294	199	8	subject	subject	NOUN
inlawrev-2294	199	9	of	of	ADP
inlawrev-2294	199	10	a	a	DET
inlawrev-2294	199	11	specific	specific	ADJ
inlawrev-2294	199	12	a.i.c.p.a	a.i.c.p.a	NOUN
inlawrev-2294	199	13	.	.	PUNCT
inlawrev-2294	200	1	release	release	NOUN
inlawrev-2294	200	2	;	;	PUNCT
inlawrev-2294	200	3	however	however	ADV
inlawrev-2294	200	4	,	,	PUNCT
inlawrev-2294	200	5	several	several	ADJ
inlawrev-2294	200	6	a.p.b	a.p.b	NOUN
inlawrev-2294	200	7	.	.	PUNCT
inlawrev-2294	200	8	statements	statement	NOUN
inlawrev-2294	200	9	and	and	CCONJ
inlawrev-2294	200	10	opinions	opinion	NOUN
inlawrev-2294	200	11	generally	generally	ADV
inlawrev-2294	200	12	discuss	discuss	VERB
inlawrev-2294	200	13	"	"	PUNCT
inlawrev-2294	200	14	materiality	materiality	NOUN
inlawrev-2294	200	15	.	.	PUNCT
inlawrev-2294	200	16	"	"	PUNCT
inlawrev-2294	201	1	see	see	VERB
inlawrev-2294	201	2	,	,	PUNCT
inlawrev-2294	201	3	e.g.	e.g.	ADV
inlawrev-2294	201	4	,	,	PUNCT
inlawrev-2294	201	5	apb	apb	PROPN
inlawrev-2294	201	6	statement	statement	NOUN
inlawrev-2294	201	7	no	no	INTJ
inlawrev-2294	201	8	.	.	PUNCT
inlawrev-2294	202	1	k	k	X
inlawrev-2294	202	2	,	,	PUNCT
inlawrev-2294	202	3	supra	supra	PROPN
inlawrev-2294	202	4	note	note	PROPN
inlawrev-2294	202	5	4	4	NUM
inlawrev-2294	202	6	,	,	PUNCT
inlawrev-2294	202	7	1	1	NUM
inlawrev-2294	202	8	128	128	NUM
inlawrev-2294	202	9	at	at	ADP
inlawrev-2294	202	10	9081	9081	NUM
inlawrev-2294	202	11	.	.	PUNCT
inlawrev-2294	203	1	see	see	VERB
inlawrev-2294	203	2	generally	generally	ADV
inlawrev-2294	203	3	reininga	reininga	VERB
inlawrev-2294	203	4	,	,	PUNCT
inlawrev-2294	203	5	the	the	DET
inlawrev-2294	203	6	unknown	unknown	ADJ
inlawrev-2294	203	7	materiality	materiality	NOUN
inlawrev-2294	203	8	concept	concept	NOUN
inlawrev-2294	203	9	,	,	PUNCT
inlawrev-2294	203	10	125	125	NUM
inlawrev-2294	203	11	j.	j.	PROPN
inlawrev-2294	203	12	accountancy	accountancy	PROPN
inlawrev-2294	203	13	,	,	PUNCT
inlawrev-2294	203	14	feb	feb	PROPN
inlawrev-2294	203	15	.	.	PROPN
inlawrev-2294	203	16	1968	1968	NUM
inlawrev-2294	203	17	,	,	PUNCT
inlawrev-2294	203	18	at	at	ADP
inlawrev-2294	203	19	30	30	NUM
inlawrev-2294	203	20	.	.	PUNCT
inlawrev-2294	204	1	for	for	ADP
inlawrev-2294	204	2	the	the	DET
inlawrev-2294	204	3	sec	sec	PROPN
inlawrev-2294	204	4	's	's	PART
inlawrev-2294	204	5	definition	definition	NOUN
inlawrev-2294	204	6	of	of	ADP
inlawrev-2294	204	7	"	"	PUNCT
inlawrev-2294	204	8	materiality	materiality	NOUN
inlawrev-2294	204	9	,	,	PUNCT
inlawrev-2294	204	10	"	"	PUNCT
inlawrev-2294	204	11	see	see	VERB
inlawrev-2294	204	12	17	17	NUM
inlawrev-2294	204	13	c.f.r	c.f.r	NOUN
inlawrev-2294	204	14	.	.	PUNCT
inlawrev-2294	205	1	§	§	PROPN
inlawrev-2294	205	2	210.1	210.1	NUM
inlawrev-2294	205	3	-	-	PUNCT
inlawrev-2294	205	4	02(n	02(n	NOUN
inlawrev-2294	205	5	)	)	PUNCT
inlawrev-2294	205	6	(	(	PUNCT
inlawrev-2294	205	7	1977	1977	NUM
inlawrev-2294	205	8	)	)	PUNCT
inlawrev-2294	205	9	;	;	PUNCT
inlawrev-2294	205	10	accounting	accounting	NOUN
inlawrev-2294	205	11	series	series	PROPN
inlawrev-2294	205	12	release	release	VERB
inlawrev-2294	205	13	no	no	NOUN
inlawrev-2294	205	14	.	.	NOUN
inlawrev-2294	205	15	41	41	NUM
inlawrev-2294	205	16	,	,	PUNCT
inlawrev-2294	205	17	5	5	NUM
inlawrev-2294	205	18	fed	feed	VERB
inlawrev-2294	205	19	.	.	PUNCT
inlawrev-2294	206	1	sec	sec	PROPN
inlawrev-2294	206	2	.	.	PROPN
inlawrev-2294	206	3	l.	l.	PROPN
inlawrev-2294	206	4	rep	rep	PROPN
inlawrev-2294	206	5	.	.	PROPN
inlawrev-2294	206	6	(	(	PUNCT
inlawrev-2294	206	7	cch	cch	PROPN
inlawrev-2294	206	8	)	)	PUNCT
inlawrev-2294	206	9	1	1	NUM
inlawrev-2294	206	10	72,059	72,059	NUM
inlawrev-2294	206	11	(	(	PUNCT
inlawrev-2294	206	12	1942	1942	NUM
inlawrev-2294	206	13	)	)	PUNCT
inlawrev-2294	206	14	;	;	PUNCT
inlawrev-2294	206	15	securities	security	NOUN
inlawrev-2294	206	16	1978	1978	NUM
inlawrev-2294	206	17	]	]	PUNCT
inlawrev-2294	206	18	qualifications	qualification	NOUN
inlawrev-2294	206	19	and	and	CCONJ
inlawrev-2294	206	20	disclaimers	disclaimer	NOUN
inlawrev-2294	206	21	441	441	NUM
inlawrev-2294	206	22	in	in	ADP
inlawrev-2294	206	23	light	light	NOUN
inlawrev-2294	206	24	of	of	ADP
inlawrev-2294	206	25	the	the	DET
inlawrev-2294	206	26	general	general	ADJ
inlawrev-2294	206	27	criteria	criterion	NOUN
inlawrev-2294	206	28	offered	offer	VERB
inlawrev-2294	206	29	by	by	ADP
inlawrev-2294	206	30	the	the	DET
inlawrev-2294	206	31	profession	profession	NOUN
inlawrev-2294	206	32	,	,	PUNCT
inlawrev-2294	206	33	an	an	DET
inlawrev-2294	206	34	auditor	auditor	NOUN
inlawrev-2294	206	35	's	's	PART
inlawrev-2294	206	36	decision	decision	NOUN
inlawrev-2294	206	37	on	on	ADP
inlawrev-2294	206	38	the	the	DET
inlawrev-2294	206	39	most	most	ADV
inlawrev-2294	206	40	suitable	suitable	ADJ
inlawrev-2294	206	41	type	type	NOUN
inlawrev-2294	206	42	of	of	ADP
inlawrev-2294	206	43	opinion	opinion	NOUN
inlawrev-2294	206	44	is	be	AUX
inlawrev-2294	206	45	a	a	DET
inlawrev-2294	206	46	difficult	difficult	ADJ
inlawrev-2294	206	47	one	one	NUM
inlawrev-2294	206	48	.	.	PUNCT
inlawrev-2294	207	1	the	the	DET
inlawrev-2294	207	2	impact	impact	NOUN
inlawrev-2294	207	3	of	of	ADP
inlawrev-2294	207	4	this	this	DET
inlawrev-2294	207	5	decision	decision	NOUN
inlawrev-2294	207	6	,	,	PUNCT
inlawrev-2294	207	7	when	when	SCONJ
inlawrev-2294	207	8	considered	consider	VERB
inlawrev-2294	207	9	in	in	ADP
inlawrev-2294	207	10	connection	connection	NOUN
inlawrev-2294	207	11	with	with	ADP
inlawrev-2294	207	12	the	the	DET
inlawrev-2294	207	13	potential	potential	ADJ
inlawrev-2294	207	14	extent	extent	NOUN
inlawrev-2294	207	15	of	of	ADP
inlawrev-2294	207	16	resulting	result	VERB
inlawrev-2294	207	17	liability	liability	NOUN
inlawrev-2294	207	18	,	,	PUNCT
inlawrev-2294	207	19	presents	present	VERB
inlawrev-2294	207	20	a	a	DET
inlawrev-2294	207	21	very	very	ADV
inlawrev-2294	207	22	real	real	ADJ
inlawrev-2294	207	23	obstacle	obstacle	NOUN
inlawrev-2294	207	24	to	to	ADP
inlawrev-2294	207	25	the	the	DET
inlawrev-2294	207	26	continued	continued	ADJ
inlawrev-2294	207	27	existence	existence	NOUN
inlawrev-2294	207	28	of	of	ADP
inlawrev-2294	207	29	public	public	ADJ
inlawrev-2294	207	30	accounting	accounting	NOUN
inlawrev-2294	207	31	firms	firm	NOUN
inlawrev-2294	207	32	unless	unless	SCONJ
inlawrev-2294	207	33	clearer	clear	ADJ
inlawrev-2294	207	34	standards	standard	NOUN
inlawrev-2294	207	35	are	be	AUX
inlawrev-2294	207	36	advanced	advanced	ADJ
inlawrev-2294	207	37	and	and	CCONJ
inlawrev-2294	207	38	put	put	VERB
inlawrev-2294	207	39	into	into	ADP
inlawrev-2294	207	40	operation	operation	NOUN
inlawrev-2294	207	41	.	.	PUNCT
inlawrev-2294	208	1	ii	ii	PROPN
inlawrev-2294	208	2	.	.	PUNCT
inlawrev-2294	209	1	judicial	judicial	ADJ
inlawrev-2294	209	2	and	and	CCONJ
inlawrev-2294	209	3	administrative	administrative	ADJ
inlawrev-2294	209	4	treatment	treatment	NOUN
inlawrev-2294	209	5	of	of	ADP
inlawrev-2294	209	6	auditor	auditor	NOUN
inlawrev-2294	209	7	's	's	PART
inlawrev-2294	209	8	opinions	opinion	NOUN
inlawrev-2294	209	9	technical	technical	ADJ
inlawrev-2294	209	10	compliance	compliance	NOUN
inlawrev-2294	209	11	with	with	ADP
inlawrev-2294	209	12	gaas	gaas	PROPN
inlawrev-2294	209	13	and	and	CCONJ
inlawrev-2294	209	14	gaap	gaap	NOUN
inlawrev-2294	209	15	becomes	become	VERB
inlawrev-2294	209	16	most	most	ADV
inlawrev-2294	209	17	important	important	ADJ
inlawrev-2294	209	18	when	when	SCONJ
inlawrev-2294	209	19	an	an	DET
inlawrev-2294	209	20	auditor	auditor	NOUN
inlawrev-2294	209	21	is	be	AUX
inlawrev-2294	209	22	confronted	confront	VERB
inlawrev-2294	209	23	with	with	ADP
inlawrev-2294	209	24	a	a	DET
inlawrev-2294	209	25	suit	suit	NOUN
inlawrev-2294	209	26	by	by	ADP
inlawrev-2294	209	27	disgruntled	disgruntled	ADJ
inlawrev-2294	209	28	users	user	NOUN
inlawrev-2294	209	29	of	of	ADP
inlawrev-2294	209	30	the	the	DET
inlawrev-2294	209	31	financial	financial	ADJ
inlawrev-2294	209	32	statements	statement	NOUN
inlawrev-2294	209	33	.	.	PUNCT
inlawrev-2294	210	1	although	although	SCONJ
inlawrev-2294	210	2	compliance	compliance	NOUN
inlawrev-2294	210	3	with	with	ADP
inlawrev-2294	210	4	the	the	DET
inlawrev-2294	210	5	professional	professional	ADJ
inlawrev-2294	210	6	standards	standard	NOUN
inlawrev-2294	210	7	is	be	AUX
inlawrev-2294	210	8	not	not	PART
inlawrev-2294	210	9	always	always	ADV
inlawrev-2294	210	10	a	a	DET
inlawrev-2294	210	11	complete	complete	ADJ
inlawrev-2294	210	12	defense	defense	NOUN
inlawrev-2294	210	13	,	,	PUNCT
inlawrev-2294	210	14	it	it	PRON
inlawrev-2294	210	15	is	be	AUX
inlawrev-2294	210	16	clear	clear	ADJ
inlawrev-2294	210	17	that	that	SCONJ
inlawrev-2294	210	18	the	the	DET
inlawrev-2294	210	19	courts	court	NOUN
inlawrev-2294	210	20	look	look	VERB
inlawrev-2294	210	21	to	to	ADP
inlawrev-2294	210	22	gaas	gaas	NOUN
inlawrev-2294	210	23	and	and	CCONJ
inlawrev-2294	210	24	gaap	gaap	PROPN
inlawrev-2294	210	25	for	for	ADP
inlawrev-2294	210	26	guidance	guidance	NOUN
inlawrev-2294	210	27	.	.	PUNCT
inlawrev-2294	211	1	similarly	similarly	ADV
inlawrev-2294	211	2	,	,	PUNCT
inlawrev-2294	211	3	the	the	DET
inlawrev-2294	211	4	securities	securities	PROPN
inlawrev-2294	211	5	and	and	CCONJ
inlawrev-2294	211	6	exchange	exchange	PROPN
inlawrev-2294	211	7	commission	commission	NOUN
inlawrev-2294	211	8	has	have	AUX
inlawrev-2294	211	9	indicated	indicate	VERB
inlawrev-2294	211	10	that	that	SCONJ
inlawrev-2294	211	11	it	it	PRON
inlawrev-2294	211	12	views	view	VERB
inlawrev-2294	211	13	the	the	DET
inlawrev-2294	211	14	a.i.c.p.a	a.i.c.p.a	NOUN
inlawrev-2294	211	15	.	.	PUNCT
inlawrev-2294	212	1	principles	principle	NOUN
inlawrev-2294	212	2	and	and	CCONJ
inlawrev-2294	212	3	standards	standard	NOUN
inlawrev-2294	212	4	as	as	ADP
inlawrev-2294	212	5	authoritative	authoritative	ADJ
inlawrev-2294	212	6	sources	source	NOUN
inlawrev-2294	212	7	when	when	SCONJ
inlawrev-2294	212	8	examining	examine	VERB
inlawrev-2294	212	9	financial	financial	ADJ
inlawrev-2294	212	10	statements	statement	NOUN
inlawrev-2294	212	11	and	and	CCONJ
inlawrev-2294	212	12	their	their	PRON
inlawrev-2294	212	13	supporting	support	VERB
inlawrev-2294	212	14	opinions	opinion	NOUN
inlawrev-2294	212	15	for	for	ADP
inlawrev-2294	212	16	compliance	compliance	NOUN
inlawrev-2294	212	17	with	with	ADP
inlawrev-2294	212	18	the	the	DET
inlawrev-2294	212	19	federal	federal	ADJ
inlawrev-2294	212	20	securities	security	NOUN
inlawrev-2294	212	21	laws	law	NOUN
inlawrev-2294	212	22	.	.	PUNCT
inlawrev-2294	213	1	a.	a.	PROPN
inlawrev-2294	213	2	common	common	ADJ
inlawrev-2294	213	3	law	law	NOUN
inlawrev-2294	213	4	1	1	NUM
inlawrev-2294	213	5	.	.	PUNCT
inlawrev-2294	213	6	introduction	introduction	NOUN
inlawrev-2294	213	7	.	.	PUNCT
inlawrev-2294	214	1	™	™	ADJ
inlawrev-2294	214	2	—	—	PUNCT
inlawrev-2294	214	3	the	the	DET
inlawrev-2294	214	4	most	most	ADV
inlawrev-2294	214	5	common	common	ADJ
inlawrev-2294	214	6	basis	basis	NOUN
inlawrev-2294	214	7	for	for	ADP
inlawrev-2294	214	8	suits	suit	NOUN
inlawrev-2294	214	9	against	against	ADP
inlawrev-2294	214	10	auditors	auditor	NOUN
inlawrev-2294	214	11	at	at	ADP
inlawrev-2294	214	12	common	common	ADJ
inlawrev-2294	214	13	law	law	NOUN
inlawrev-2294	214	14	is	be	AUX
inlawrev-2294	214	15	misrepresentation	misrepresentation	NOUN
inlawrev-2294	214	16	.	.	PUNCT
inlawrev-2294	215	1	the	the	DET
inlawrev-2294	215	2	important	important	ADJ
inlawrev-2294	215	3	question	question	NOUN
inlawrev-2294	215	4	is	be	AUX
inlawrev-2294	215	5	whether	whether	SCONJ
inlawrev-2294	215	6	negligent	negligent	ADJ
inlawrev-2294	215	7	misrepresentation	misrepresentation	NOUN
inlawrev-2294	215	8	rather	rather	ADV
inlawrev-2294	215	9	than	than	ADP
inlawrev-2294	215	10	fraudulent	fraudulent	ADJ
inlawrev-2294	215	11	misrepresentation	misrepresentation	NOUN
inlawrev-2294	215	12	will	will	AUX
inlawrev-2294	215	13	lie	lie	VERB
inlawrev-2294	215	14	for	for	ADP
inlawrev-2294	215	15	third	third	ADJ
inlawrev-2294	215	16	-	-	PUNCT
inlawrev-2294	215	17	party	party	NOUN
inlawrev-2294	215	18	suitors	suitor	NOUN
inlawrev-2294	215	19	not	not	PART
inlawrev-2294	215	20	in	in	ADP
inlawrev-2294	215	21	privity	privity	NOUN
inlawrev-2294	215	22	.	.	PUNCT
inlawrev-2294	216	1	the	the	DET
inlawrev-2294	216	2	privity	privity	NOUN
inlawrev-2294	216	3	requirement	requirement	NOUN
inlawrev-2294	216	4	presents	present	VERB
inlawrev-2294	216	5	a	a	DET
inlawrev-2294	216	6	rather	rather	ADV
inlawrev-2294	216	7	formidable	formidable	ADJ
inlawrev-2294	216	8	obstacle	obstacle	NOUN
inlawrev-2294	216	9	to	to	ADP
inlawrev-2294	216	10	third	third	ADJ
inlawrev-2294	216	11	parties	party	NOUN
inlawrev-2294	216	12	not	not	PART
inlawrev-2294	216	13	in	in	ADP
inlawrev-2294	216	14	privity	privity	NOUN
inlawrev-2294	216	15	who	who	PRON
inlawrev-2294	216	16	seek	seek	VERB
inlawrev-2294	216	17	to	to	PART
inlawrev-2294	216	18	recover	recover	VERB
inlawrev-2294	216	19	damages	damage	NOUN
inlawrev-2294	216	20	from	from	ADP
inlawrev-2294	216	21	auditors	auditor	NOUN
inlawrev-2294	216	22	for	for	ADP
inlawrev-2294	216	23	negligent	negligent	ADJ
inlawrev-2294	216	24	misrepresentation	misrepresentation	NOUN
inlawrev-2294	216	25	.	.	PUNCT
inlawrev-2294	217	1	this	this	DET
inlawrev-2294	217	2	requirement	requirement	NOUN
inlawrev-2294	217	3	originated	originate	VERB
inlawrev-2294	217	4	in	in	ADP
inlawrev-2294	217	5	england	england	PROPN
inlawrev-2294	217	6	in	in	ADP
inlawrev-2294	217	7	184247	184247	NUM
inlawrev-2294	217	8	and	and	CCONJ
inlawrev-2294	217	9	was	be	AUX
inlawrev-2294	217	10	quickly	quickly	ADV
inlawrev-2294	217	11	established	establish	VERB
inlawrev-2294	217	12	in	in	ADP
inlawrev-2294	217	13	the	the	DET
inlawrev-2294	217	14	exchange	exchange	NOUN
inlawrev-2294	217	15	act	act	NOUN
inlawrev-2294	217	16	releases	release	VERB
inlawrev-2294	217	17	nos	nos	X
inlawrev-2294	217	18	.	.	PROPN
inlawrev-2294	217	19	5092	5092	NUM
inlawrev-2294	217	20	&	&	CCONJ
inlawrev-2294	217	21	8995	8995	NUM
inlawrev-2294	217	22	,	,	PUNCT
inlawrev-2294	217	23	[	[	X
inlawrev-2294	217	24	1970	1970	NUM
inlawrev-2294	217	25	-	-	SYM
inlawrev-2294	217	26	71	71	NUM
inlawrev-2294	217	27	transfer	transfer	NOUN
inlawrev-2294	217	28	binder	binder	NOUN
inlawrev-2294	217	29	]	]	PUNCT
inlawrev-2294	217	30	fed	fed	PROPN
inlawrev-2294	217	31	.	.	PUNCT
inlawrev-2294	218	1	sec	sec	PROPN
inlawrev-2294	218	2	.	.	PROPN
inlawrev-2294	218	3	l.	l.	PROPN
inlawrev-2294	218	4	rep	rep	PROPN
inlawrev-2294	218	5	.	.	PROPN
inlawrev-2294	218	6	(	(	PUNCT
inlawrev-2294	218	7	cch	cch	PROPN
inlawrev-2294	218	8	)	)	PUNCT
inlawrev-2294	218	9	1	1	NUM
inlawrev-2294	218	10	77,915	77,915	NUM
inlawrev-2294	218	11	.	.	PUNCT
inlawrev-2294	219	1	judicial	judicial	ADJ
inlawrev-2294	219	2	attempts	attempt	NOUN
inlawrev-2294	219	3	at	at	ADP
inlawrev-2294	219	4	defining	define	VERB
inlawrev-2294	219	5	materiality	materiality	NOUN
inlawrev-2294	219	6	have	have	AUX
inlawrev-2294	219	7	resulted	result	VERB
inlawrev-2294	219	8	in	in	ADP
inlawrev-2294	219	9	a	a	DET
inlawrev-2294	219	10	number	number	NOUN
inlawrev-2294	219	11	of	of	ADP
inlawrev-2294	219	12	verbal	verbal	ADJ
inlawrev-2294	219	13	formulations	formulation	NOUN
inlawrev-2294	219	14	that	that	PRON
inlawrev-2294	219	15	generaly	generaly	NOUN
inlawrev-2294	219	16	apply	apply	VERB
inlawrev-2294	219	17	a	a	DET
inlawrev-2294	219	18	"	"	PUNCT
inlawrev-2294	219	19	reasonable	reasonable	ADJ
inlawrev-2294	219	20	man"-type	man"-type	NOUN
inlawrev-2294	219	21	test	test	NOUN
inlawrev-2294	219	22	.	.	PUNCT
inlawrev-2294	220	1	see	see	VERB
inlawrev-2294	220	2	,	,	PUNCT
inlawrev-2294	220	3	e.g.	e.g.	ADV
inlawrev-2294	220	4	,	,	PUNCT
inlawrev-2294	220	5	t.s.c	t.s.c	ADJ
inlawrev-2294	220	6	.	.	PUNCT
inlawrev-2294	220	7	indus	indus	PROPN
inlawrev-2294	220	8	.	.	PROPN
inlawrev-2294	220	9	,	,	PUNCT
inlawrev-2294	220	10	inc	inc	PROPN
inlawrev-2294	220	11	.	.	PROPN
inlawrev-2294	220	12	v.	v.	PROPN
inlawrev-2294	220	13	northway	northway	PROPN
inlawrev-2294	220	14	,	,	PUNCT
inlawrev-2294	220	15	inc	inc	PROPN
inlawrev-2294	220	16	.	.	PROPN
inlawrev-2294	220	17	,	,	PUNCT
inlawrev-2294	220	18	426	426	NUM
inlawrev-2294	220	19	u.s	u.s	PROPN
inlawrev-2294	220	20	.	.	PROPN
inlawrev-2294	220	21	438	438	NUM
inlawrev-2294	220	22	(	(	PUNCT
inlawrev-2294	220	23	1976	1976	NUM
inlawrev-2294	220	24	)	)	PUNCT
inlawrev-2294	220	25	(	(	PUNCT
inlawrev-2294	220	26	proxy	proxy	NOUN
inlawrev-2294	220	27	solicitation	solicitation	NOUN
inlawrev-2294	220	28	)	)	PUNCT
inlawrev-2294	220	29	;	;	PUNCT
inlawrev-2294	220	30	sec	sec	PROPN
inlawrev-2294	220	31	v.	v.	PROPN
inlawrev-2294	220	32	texas	texas	PROPN
inlawrev-2294	220	33	gulf	gulf	PROPN
inlawrev-2294	220	34	sulfur	sulfur	PROPN
inlawrev-2294	220	35	co.	co.	PROPN
inlawrev-2294	220	36	,	,	PUNCT
inlawrev-2294	220	37	401	401	NUM
inlawrev-2294	220	38	f.2d	f.2d	SYM
inlawrev-2294	220	39	833	833	NUM
inlawrev-2294	220	40	(	(	PUNCT
inlawrev-2294	220	41	2d	2d	NUM
inlawrev-2294	220	42	cir	cir	NOUN
inlawrev-2294	220	43	.	.	PUNCT
inlawrev-2294	220	44	1968	1968	NUM
inlawrev-2294	220	45	)	)	PUNCT
inlawrev-2294	220	46	(	(	PUNCT
inlawrev-2294	220	47	insider	insider	NOUN
inlawrev-2294	220	48	trading	trading	NOUN
inlawrev-2294	220	49	)	)	PUNCT
inlawrev-2294	220	50	;	;	PUNCT
inlawrev-2294	220	51	escott	escott	PROPN
inlawrev-2294	220	52	v.	v.	PROPN
inlawrev-2294	220	53	barchris	barchris	PROPN
inlawrev-2294	220	54	constr	constr	PROPN
inlawrev-2294	220	55	.	.	PUNCT
inlawrev-2294	220	56	corp	corp	PROPN
inlawrev-2294	220	57	.	.	PROPN
inlawrev-2294	220	58	,	,	PUNCT
inlawrev-2294	220	59	283	283	NUM
inlawrev-2294	220	60	f.	f.	PROPN
inlawrev-2294	220	61	supp	supp	PROPN
inlawrev-2294	220	62	.	.	PUNCT
inlawrev-2294	221	1	643	643	NUM
inlawrev-2294	221	2	(	(	PUNCT
inlawrev-2294	221	3	s.d.n.y	s.d.n.y	PROPN
inlawrev-2294	221	4	.	.	NOUN
inlawrev-2294	221	5	1968	1968	NUM
inlawrev-2294	221	6	)	)	PUNCT
inlawrev-2294	221	7	(	(	PUNCT
inlawrev-2294	221	8	prospectus	prospectus	NOUN
inlawrev-2294	221	9	)	)	PUNCT
inlawrev-2294	221	10	.	.	PUNCT
inlawrev-2294	222	1	see	see	VERB
inlawrev-2294	222	2	also	also	ADV
inlawrev-2294	222	3	kripke	kripke	X
inlawrev-2294	222	4	,	,	PUNCT
inlawrev-2294	222	5	rule	rule	VERB
inlawrev-2294	222	6	10b-5	10b-5	NUM
inlawrev-2294	222	7	liability	liability	NOUN
inlawrev-2294	222	8	and	and	CCONJ
inlawrev-2294	222	9	"	"	PUNCT
inlawrev-2294	222	10	material	material	NOUN
inlawrev-2294	222	11	"	"	PUNCT
inlawrev-2294	222	12	"	"	PUNCT
inlawrev-2294	222	13	facts	fact	NOUN
inlawrev-2294	222	14	,	,	PUNCT
inlawrev-2294	222	15	"	"	PUNCT
inlawrev-2294	222	16	46	46	NUM
inlawrev-2294	222	17	n.y.u	n.y.u	NOUN
inlawrev-2294	222	18	.	.	PUNCT
inlawrev-2294	223	1	l.	l.	PROPN
inlawrev-2294	223	2	rev	rev	PROPN
inlawrev-2294	223	3	.	.	PROPN
inlawrev-2294	223	4	1061	1061	NUM
inlawrev-2294	223	5	(	(	PUNCT
inlawrev-2294	223	6	1971	1971	NUM
inlawrev-2294	223	7	)	)	PUNCT
inlawrev-2294	223	8	.	.	PUNCT
inlawrev-2294	224	1	"	"	PUNCT
inlawrev-2294	224	2	the	the	DET
inlawrev-2294	224	3	initial	initial	ADJ
inlawrev-2294	224	4	discussion	discussion	NOUN
inlawrev-2294	224	5	in	in	ADP
inlawrev-2294	224	6	this	this	DET
inlawrev-2294	224	7	section	section	NOUN
inlawrev-2294	224	8	on	on	ADP
inlawrev-2294	224	9	accountants	accountant	NOUN
inlawrev-2294	224	10	'	'	PART
inlawrev-2294	224	11	common	common	ADJ
inlawrev-2294	224	12	law	law	NOUN
inlawrev-2294	224	13	liability	liability	NOUN
inlawrev-2294	224	14	in	in	ADP
inlawrev-2294	224	15	general	general	ADJ
inlawrev-2294	224	16	is	be	AUX
inlawrev-2294	224	17	not	not	PART
inlawrev-2294	224	18	intended	intend	VERB
inlawrev-2294	224	19	to	to	PART
inlawrev-2294	224	20	be	be	AUX
inlawrev-2294	224	21	an	an	DET
inlawrev-2294	224	22	exhaustive	exhaustive	ADJ
inlawrev-2294	224	23	examination	examination	NOUN
inlawrev-2294	224	24	.	.	PUNCT
inlawrev-2294	225	1	for	for	ADP
inlawrev-2294	225	2	a	a	DET
inlawrev-2294	225	3	more	more	ADV
inlawrev-2294	225	4	extensive	extensive	ADJ
inlawrev-2294	225	5	treatment	treatment	NOUN
inlawrev-2294	225	6	,	,	PUNCT
inlawrev-2294	225	7	see	see	VERB
inlawrev-2294	225	8	chalmers	chalmer	NOUN
inlawrev-2294	225	9	,	,	PUNCT
inlawrev-2294	225	10	over	over	ADP
inlawrev-2294	225	11	-	-	PUNCT
inlawrev-2294	225	12	accountable	accountable	ADJ
inlawrev-2294	225	13	accountants	accountant	NOUN
inlawrev-2294	225	14	?	?	PUNCT
inlawrev-2294	226	1	a	a	DET
inlawrev-2294	226	2	proposal	proposal	NOUN
inlawrev-2294	226	3	for	for	ADP
inlawrev-2294	226	4	clarification	clarification	NOUN
inlawrev-2294	226	5	of	of	ADP
inlawrev-2294	226	6	the	the	DET
inlawrev-2294	226	7	legal	legal	ADJ
inlawrev-2294	226	8	responsibilities	responsibility	NOUN
inlawrev-2294	226	9	stemming	stem	VERB
inlawrev-2294	226	10	from	from	ADP
inlawrev-2294	226	11	the	the	DET
inlawrev-2294	226	12	audit	audit	NOUN
inlawrev-2294	226	13	function	function	NOUN
inlawrev-2294	226	14	,	,	PUNCT
inlawrev-2294	226	15	16	16	NUM
inlawrev-2294	226	16	wm	wm	PROPN
inlawrev-2294	226	17	.	.	PROPN
inlawrev-2294	226	18	&	&	CCONJ
inlawrev-2294	226	19	mary	mary	PROPN
inlawrev-2294	226	20	l.	l.	PROPN
inlawrev-2294	226	21	rev	rev	PROPN
inlawrev-2294	226	22	.	.	PROPN
inlawrev-2294	226	23	71	71	NUM
inlawrev-2294	226	24	(	(	PUNCT
inlawrev-2294	226	25	1974	1974	NUM
inlawrev-2294	226	26	)	)	PUNCT
inlawrev-2294	226	27	;	;	PUNCT
inlawrev-2294	226	28	note	note	VERB
inlawrev-2294	226	29	,	,	PUNCT
inlawrev-2294	226	30	accountants	accountant	NOUN
inlawrev-2294	226	31	'	'	PART
inlawrev-2294	226	32	liabilities	liability	NOUN
inlawrev-2294	226	33	for	for	ADP
inlawrev-2294	226	34	false	false	ADJ
inlawrev-2294	226	35	and	and	CCONJ
inlawrev-2294	226	36	misleading	misleading	ADJ
inlawrev-2294	226	37	financial	financial	ADJ
inlawrev-2294	226	38	statements	statement	NOUN
inlawrev-2294	226	39	,	,	PUNCT
inlawrev-2294	226	40	67	67	NUM
inlawrev-2294	226	41	colum	colum	NOUN
inlawrev-2294	226	42	.	.	PUNCT
inlawrev-2294	227	1	l.	l.	PROPN
inlawrev-2294	227	2	rev	rev	PROPN
inlawrev-2294	227	3	.	.	PROPN
inlawrev-2294	227	4	1437	1437	NUM
inlawrev-2294	227	5	(	(	PUNCT
inlawrev-2294	227	6	1967	1967	NUM
inlawrev-2294	227	7	)	)	PUNCT
inlawrev-2294	227	8	.	.	PUNCT
inlawrev-2294	228	1	"	"	PUNCT
inlawrev-2294	228	2	winterbottom	winterbottom	PROPN
inlawrev-2294	228	3	v.	v.	PROPN
inlawrev-2294	228	4	wright	wright	PROPN
inlawrev-2294	228	5	,	,	PUNCT
inlawrev-2294	228	6	152	152	NUM
inlawrev-2294	228	7	eng	eng	PROPN
inlawrev-2294	228	8	.	.	PROPN
inlawrev-2294	228	9	rep	rep	PROPN
inlawrev-2294	228	10	.	.	PROPN
inlawrev-2294	228	11	402	402	NUM
inlawrev-2294	228	12	(	(	PUNCT
inlawrev-2294	228	13	ex	ex	NOUN
inlawrev-2294	228	14	.	.	NOUN
inlawrev-2294	228	15	1842	1842	NUM
inlawrev-2294	228	16	)	)	PUNCT
inlawrev-2294	228	17	,	,	PUNCT
inlawrev-2294	228	18	is	be	AUX
inlawrev-2294	228	19	credited	credit	VERB
inlawrev-2294	228	20	with	with	ADP
inlawrev-2294	228	21	establishing	establish	VERB
inlawrev-2294	228	22	this	this	DET
inlawrev-2294	228	23	requirement	requirement	NOUN
inlawrev-2294	228	24	.	.	PUNCT
inlawrev-2294	229	1	in	in	ADP
inlawrev-2294	229	2	winterbottom	winterbottom	PROPN
inlawrev-2294	229	3	,	,	PUNCT
inlawrev-2294	229	4	a	a	DET
inlawrev-2294	229	5	mail	mail	NOUN
inlawrev-2294	229	6	-	-	PUNCT
inlawrev-2294	229	7	coach	coach	NOUN
inlawrev-2294	229	8	driver	driver	NOUN
inlawrev-2294	229	9	brought	bring	VERB
inlawrev-2294	229	10	an	an	DET
inlawrev-2294	229	11	action	action	NOUN
inlawrev-2294	229	12	to	to	PART
inlawrev-2294	229	13	recover	recover	VERB
inlawrev-2294	229	14	damages	damage	NOUN
inlawrev-2294	229	15	against	against	ADP
inlawrev-2294	229	16	a	a	DET
inlawrev-2294	229	17	contractor	contractor	NOUN
inlawrev-2294	229	18	hired	hire	VERB
inlawrev-2294	229	19	by	by	ADP
inlawrev-2294	229	20	the	the	DET
inlawrev-2294	229	21	postmaster	postmaster	NOUN
inlawrev-2294	229	22	-	-	PUNCT
inlawrev-2294	229	23	general	general	ADJ
inlawrev-2294	229	24	to	to	PART
inlawrev-2294	229	25	keep	keep	VERB
inlawrev-2294	229	26	the	the	DET
inlawrev-2294	229	27	mail	mail	NOUN
inlawrev-2294	229	28	-	-	PUNCT
inlawrev-2294	229	29	coaches	coach	NOUN
inlawrev-2294	229	30	in	in	ADP
inlawrev-2294	229	31	repair	repair	NOUN
inlawrev-2294	229	32	.	.	PUNCT
inlawrev-2294	230	1	due	due	ADP
inlawrev-2294	230	2	to	to	ADP
inlawrev-2294	230	3	the	the	DET
inlawrev-2294	230	4	contractor	contractor	NOUN
inlawrev-2294	230	5	's	's	PART
inlawrev-2294	230	6	negligent	negligent	ADJ
inlawrev-2294	230	7	servicing	servicing	NOUN
inlawrev-2294	230	8	of	of	ADP
inlawrev-2294	230	9	the	the	DET
inlawrev-2294	230	10	coach	coach	NOUN
inlawrev-2294	230	11	and	and	CCONJ
inlawrev-2294	230	12	a	a	DET
inlawrev-2294	230	13	latent	latent	NOUN
inlawrev-2294	230	14	defect	defect	NOUN
inlawrev-2294	230	15	,	,	PUNCT
inlawrev-2294	230	16	it	it	PRON
inlawrev-2294	230	17	collapsed	collapse	VERB
inlawrev-2294	230	18	,	,	PUNCT
inlawrev-2294	230	19	injuring	injure	VERB
inlawrev-2294	230	20	the	the	DET
inlawrev-2294	230	21	driver	driver	NOUN
inlawrev-2294	230	22	.	.	PUNCT
inlawrev-2294	231	1	the	the	DET
inlawrev-2294	231	2	court	court	PROPN
inlawrev-2294	231	3	of	of	ADP
inlawrev-2294	231	4	exchequer	exchequer	PROPN
inlawrev-2294	231	5	denied	deny	VERB
inlawrev-2294	231	6	recovery	recovery	NOUN
inlawrev-2294	231	7	,	,	PUNCT
inlawrev-2294	231	8	due	due	ADP
inlawrev-2294	231	9	to	to	ADP
inlawrev-2294	231	10	the	the	DET
inlawrev-2294	231	11	lack	lack	NOUN
inlawrev-2294	231	12	of	of	ADP
inlawrev-2294	231	13	privity	privity	NOUN
inlawrev-2294	231	14	between	between	ADP
inlawrev-2294	231	15	the	the	DET
inlawrev-2294	231	16	driver	driver	NOUN
inlawrev-2294	231	17	and	and	CCONJ
inlawrev-2294	231	18	the	the	DET
inlawrev-2294	231	19	contractor	contractor	NOUN
inlawrev-2294	231	20	.	.	PUNCT
inlawrev-2294	232	1	the	the	DET
inlawrev-2294	232	2	court	court	NOUN
inlawrev-2294	232	3	442	442	NUM
inlawrev-2294	232	4	indiana	indiana	PROPN
inlawrev-2294	232	5	law	law	PROPN
inlawrev-2294	232	6	review	review	NOUN
inlawrev-2294	232	7	[	[	X
inlawrev-2294	232	8	vol	vol	NOUN
inlawrev-2294	232	9	.	.	PUNCT
inlawrev-2294	232	10	11:431	11:431	PROPN
inlawrev-2294	232	11	united	united	PROPN
inlawrev-2294	232	12	states	states	PROPN
inlawrev-2294	232	13	.	.	PUNCT
inlawrev-2294	233	1	this	this	DET
inlawrev-2294	233	2	doctrine	doctrine	NOUN
inlawrev-2294	233	3	remained	remain	VERB
inlawrev-2294	233	4	a	a	DET
inlawrev-2294	233	5	firm	firm	ADJ
inlawrev-2294	233	6	barrier	barrier	NOUN
inlawrev-2294	233	7	to	to	ADP
inlawrev-2294	233	8	third	third	ADJ
inlawrev-2294	233	9	-	-	PUNCT
inlawrev-2294	233	10	party	party	NOUN
inlawrev-2294	233	11	suitors	suitor	NOUN
inlawrev-2294	233	12	lacking	lack	VERB
inlawrev-2294	233	13	privity	privity	NOUN
inlawrev-2294	233	14	until	until	ADP
inlawrev-2294	233	15	the	the	DET
inlawrev-2294	233	16	early	early	ADJ
inlawrev-2294	233	17	part	part	NOUN
inlawrev-2294	233	18	of	of	ADP
inlawrev-2294	233	19	the	the	DET
inlawrev-2294	233	20	twentieth	twentieth	ADJ
inlawrev-2294	233	21	century	century	NOUN
inlawrev-2294	233	22	.	.	PUNCT
inlawrev-2294	234	1	in	in	ADP
inlawrev-2294	234	2	1919	1919	NUM
inlawrev-2294	234	3	,	,	PUNCT
inlawrev-2294	234	4	judicial	judicial	ADJ
inlawrev-2294	234	5	attitude	attitude	NOUN
inlawrev-2294	234	6	began	begin	VERB
inlawrev-2294	234	7	to	to	PART
inlawrev-2294	234	8	shift	shift	VERB
inlawrev-2294	234	9	,	,	PUNCT
inlawrev-2294	234	10	resulting	result	VERB
inlawrev-2294	234	11	in	in	ADP
inlawrev-2294	234	12	the	the	DET
inlawrev-2294	234	13	first	first	ADJ
inlawrev-2294	234	14	signs	sign	NOUN
inlawrev-2294	234	15	of	of	ADP
inlawrev-2294	234	16	the	the	DET
inlawrev-2294	234	17	doctrine	doctrine	NOUN
inlawrev-2294	234	18	's	's	PART
inlawrev-2294	234	19	rejection	rejection	NOUN
inlawrev-2294	234	20	.	.	PUNCT
inlawrev-2294	234	21	"	"	PUNCT
inlawrev-2294	235	1	shortly	shortly	ADV
inlawrev-2294	235	2	thereafter	thereafter	ADV
inlawrev-2294	235	3	,	,	PUNCT
inlawrev-2294	235	4	the	the	DET
inlawrev-2294	235	5	privity	privity	NOUN
inlawrev-2294	235	6	doctrine	doctrine	NOUN
inlawrev-2294	235	7	was	be	AUX
inlawrev-2294	235	8	rejected	reject	VERB
inlawrev-2294	235	9	in	in	ADP
inlawrev-2294	235	10	glanzer	glanzer	NOUN
inlawrev-2294	235	11	v.	v.	ADP
inlawrev-2294	235	12	shepard,*9	shepard,*9	ADV
inlawrev-2294	235	13	a	a	DET
inlawrev-2294	235	14	case	case	NOUN
inlawrev-2294	235	15	closely	closely	ADV
inlawrev-2294	235	16	paralleling	parallel	VERB
inlawrev-2294	235	17	the	the	DET
inlawrev-2294	235	18	facts	fact	NOUN
inlawrev-2294	235	19	of	of	ADP
inlawrev-2294	235	20	a	a	DET
inlawrev-2294	235	21	typical	typical	ADJ
inlawrev-2294	235	22	accountant	accountant	NOUN
inlawrev-2294	235	23	's	's	PART
inlawrev-2294	235	24	liability	liability	NOUN
inlawrev-2294	235	25	suit	suit	NOUN
inlawrev-2294	235	26	.	.	PUNCT
inlawrev-2294	236	1	in	in	ADP
inlawrev-2294	236	2	glanzer	glanzer	NOUN
inlawrev-2294	236	3	,	,	PUNCT
inlawrev-2294	236	4	a	a	DET
inlawrev-2294	236	5	public	public	ADJ
inlawrev-2294	236	6	weigher	weigher	NOUN
inlawrev-2294	236	7	was	be	AUX
inlawrev-2294	236	8	hired	hire	VERB
inlawrev-2294	236	9	by	by	ADP
inlawrev-2294	236	10	a	a	DET
inlawrev-2294	236	11	bean	bean	NOUN
inlawrev-2294	236	12	vendor	vendor	NOUN
inlawrev-2294	236	13	to	to	PART
inlawrev-2294	236	14	weigh	weigh	VERB
inlawrev-2294	236	15	a	a	DET
inlawrev-2294	236	16	quantity	quantity	NOUN
inlawrev-2294	236	17	of	of	ADP
inlawrev-2294	236	18	the	the	DET
inlawrev-2294	236	19	vendor	vendor	NOUN
inlawrev-2294	236	20	's	's	PART
inlawrev-2294	236	21	product	product	NOUN
inlawrev-2294	236	22	and	and	CCONJ
inlawrev-2294	236	23	issue	issue	VERB
inlawrev-2294	236	24	a	a	DET
inlawrev-2294	236	25	certificate	certificate	NOUN
inlawrev-2294	236	26	of	of	ADP
inlawrev-2294	236	27	weight	weight	NOUN
inlawrev-2294	236	28	to	to	ADP
inlawrev-2294	236	29	the	the	DET
inlawrev-2294	236	30	buyer	buyer	NOUN
inlawrev-2294	236	31	,	,	PUNCT
inlawrev-2294	236	32	who	who	PRON
inlawrev-2294	236	33	in	in	ADP
inlawrev-2294	236	34	turn	turn	NOUN
inlawrev-2294	236	35	remitted	remit	VERB
inlawrev-2294	236	36	the	the	DET
inlawrev-2294	236	37	purchase	purchase	NOUN
inlawrev-2294	236	38	price	price	NOUN
inlawrev-2294	236	39	to	to	ADP
inlawrev-2294	236	40	the	the	DET
inlawrev-2294	236	41	vendor	vendor	NOUN
inlawrev-2294	236	42	,	,	PUNCT
inlawrev-2294	236	43	based	base	VERB
inlawrev-2294	236	44	on	on	ADP
inlawrev-2294	236	45	the	the	DET
inlawrev-2294	236	46	certified	certify	VERB
inlawrev-2294	236	47	weight	weight	NOUN
inlawrev-2294	236	48	.	.	PUNCT
inlawrev-2294	237	1	the	the	DET
inlawrev-2294	237	2	weigher	weigher	NOUN
inlawrev-2294	237	3	negligently	negligently	ADV
inlawrev-2294	237	4	overstated	overstate	VERB
inlawrev-2294	237	5	the	the	DET
inlawrev-2294	237	6	weight	weight	NOUN
inlawrev-2294	237	7	,	,	PUNCT
inlawrev-2294	237	8	causing	cause	VERB
inlawrev-2294	237	9	the	the	DET
inlawrev-2294	237	10	buyer	buyer	NOUN
inlawrev-2294	237	11	to	to	PART
inlawrev-2294	237	12	be	be	AUX
inlawrev-2294	237	13	overcharged	overcharge	VERB
inlawrev-2294	237	14	.	.	PUNCT
inlawrev-2294	238	1	in	in	ADP
inlawrev-2294	238	2	upholding	uphold	VERB
inlawrev-2294	238	3	a	a	DET
inlawrev-2294	238	4	directed	direct	VERB
inlawrev-2294	238	5	verdict	verdict	NOUN
inlawrev-2294	238	6	in	in	ADP
inlawrev-2294	238	7	favor	favor	NOUN
inlawrev-2294	238	8	of	of	ADP
inlawrev-2294	238	9	the	the	DET
inlawrev-2294	238	10	buyer	buyer	NOUN
inlawrev-2294	238	11	against	against	ADP
inlawrev-2294	238	12	the	the	DET
inlawrev-2294	238	13	weigher	weigher	NOUN
inlawrev-2294	238	14	for	for	ADP
inlawrev-2294	238	15	negligent	negligent	ADJ
inlawrev-2294	238	16	misrepresentation	misrepresentation	NOUN
inlawrev-2294	238	17	,	,	PUNCT
inlawrev-2294	238	18	the	the	DET
inlawrev-2294	238	19	court	court	NOUN
inlawrev-2294	238	20	,	,	PUNCT
inlawrev-2294	238	21	in	in	ADP
inlawrev-2294	238	22	an	an	DET
inlawrev-2294	238	23	opinion	opinion	NOUN
inlawrev-2294	238	24	written	write	VERB
inlawrev-2294	238	25	by	by	ADP
inlawrev-2294	238	26	justice	justice	PROPN
inlawrev-2294	238	27	cardozo	cardozo	PROPN
inlawrev-2294	238	28	,	,	PUNCT
inlawrev-2294	238	29	specifically	specifically	ADV
inlawrev-2294	238	30	rejected	reject	VERB
inlawrev-2294	238	31	the	the	DET
inlawrev-2294	238	32	weigher	weigher	NOUN
inlawrev-2294	238	33	's	's	PART
inlawrev-2294	238	34	lack	lack	NOUN
inlawrev-2294	238	35	of	of	ADP
inlawrev-2294	238	36	privity	privity	NOUN
inlawrev-2294	238	37	defense	defense	NOUN
inlawrev-2294	238	38	.	.	PUNCT
inlawrev-2294	239	1	nine	nine	NUM
inlawrev-2294	239	2	years	year	NOUN
inlawrev-2294	239	3	after	after	ADP
inlawrev-2294	239	4	glanzer	glanzer	NOUN
inlawrev-2294	239	5	the	the	DET
inlawrev-2294	239	6	new	new	PROPN
inlawrev-2294	239	7	york	york	PROPN
inlawrev-2294	239	8	courts	court	NOUN
inlawrev-2294	239	9	were	be	AUX
inlawrev-2294	239	10	called	call	VERB
inlawrev-2294	239	11	upon	upon	SCONJ
inlawrev-2294	239	12	to	to	PART
inlawrev-2294	239	13	decide	decide	VERB
inlawrev-2294	239	14	the	the	DET
inlawrev-2294	239	15	privity	privity	NOUN
inlawrev-2294	239	16	issue	issue	NOUN
inlawrev-2294	239	17	in	in	ADP
inlawrev-2294	239	18	the	the	DET
inlawrev-2294	239	19	context	context	NOUN
inlawrev-2294	239	20	of	of	ADP
inlawrev-2294	239	21	a	a	DET
inlawrev-2294	239	22	suit	suit	NOUN
inlawrev-2294	239	23	by	by	ADP
inlawrev-2294	239	24	a	a	DET
inlawrev-2294	239	25	disappointed	disappointed	ADJ
inlawrev-2294	239	26	moneylender	moneylender	NOUN
inlawrev-2294	239	27	against	against	ADP
inlawrev-2294	239	28	a	a	DET
inlawrev-2294	239	29	public	public	ADJ
inlawrev-2294	239	30	accounting	accounting	NOUN
inlawrev-2294	239	31	firm	firm	NOUN
inlawrev-2294	239	32	.	.	PUNCT
inlawrev-2294	240	1	in	in	ADP
inlawrev-2294	240	2	ultramares	ultramares	PROPN
inlawrev-2294	240	3	corp	corp	PROPN
inlawrev-2294	240	4	.	.	PROPN
inlawrev-2294	240	5	v.	v.	PROPN
inlawrev-2294	240	6	touched	touch	VERB
inlawrev-2294	240	7	an	an	DET
inlawrev-2294	240	8	accounting	accounting	NOUN
inlawrev-2294	240	9	firm	firm	NOUN
inlawrev-2294	240	10	was	be	AUX
inlawrev-2294	240	11	retained	retain	VERB
inlawrev-2294	240	12	by	by	ADP
inlawrev-2294	240	13	stern	stern	PROPN
inlawrev-2294	240	14	&	&	CCONJ
inlawrev-2294	240	15	co.	co.	PROPN
inlawrev-2294	240	16	to	to	PART
inlawrev-2294	240	17	prepare	prepare	VERB
inlawrev-2294	240	18	and	and	CCONJ
inlawrev-2294	240	19	issue	issue	VERB
inlawrev-2294	240	20	an	an	DET
inlawrev-2294	240	21	opinion	opinion	NOUN
inlawrev-2294	240	22	on	on	ADP
inlawrev-2294	240	23	the	the	DET
inlawrev-2294	240	24	company	company	NOUN
inlawrev-2294	240	25	's	's	PART
inlawrev-2294	240	26	financial	financial	ADJ
inlawrev-2294	240	27	statements	statement	NOUN
inlawrev-2294	240	28	.	.	PUNCT
inlawrev-2294	241	1	the	the	DET
inlawrev-2294	241	2	accounting	accounting	NOUN
inlawrev-2294	241	3	firm	firm	NOUN
inlawrev-2294	241	4	knew	know	VERB
inlawrev-2294	241	5	that	that	PRON
inlawrev-2294	241	6	stern	stern	PROPN
inlawrev-2294	241	7	&	&	CCONJ
inlawrev-2294	241	8	co.	co.	PROPN
inlawrev-2294	241	9	required	require	VERB
inlawrev-2294	241	10	extensive	extensive	ADJ
inlawrev-2294	241	11	borrowing	borrowing	NOUN
inlawrev-2294	241	12	to	to	PART
inlawrev-2294	241	13	finance	finance	VERB
inlawrev-2294	241	14	its	its	PRON
inlawrev-2294	241	15	operations	operation	NOUN
inlawrev-2294	241	16	and	and	CCONJ
inlawrev-2294	241	17	that	that	SCONJ
inlawrev-2294	241	18	the	the	DET
inlawrev-2294	241	19	financial	financial	ADJ
inlawrev-2294	241	20	statements	statement	NOUN
inlawrev-2294	241	21	would	would	AUX
inlawrev-2294	241	22	be	be	AUX
inlawrev-2294	241	23	exhibited	exhibit	VERB
inlawrev-2294	241	24	to	to	ADP
inlawrev-2294	241	25	lenders	lender	NOUN
inlawrev-2294	241	26	to	to	PART
inlawrev-2294	241	27	obtain	obtain	VERB
inlawrev-2294	241	28	credit	credit	NOUN
inlawrev-2294	241	29	.	.	PUNCT
inlawrev-2294	242	1	however	however	ADV
inlawrev-2294	242	2	,	,	PUNCT
inlawrev-2294	242	3	the	the	DET
inlawrev-2294	242	4	accounting	accounting	NOUN
inlawrev-2294	242	5	firm	firm	NOUN
inlawrev-2294	242	6	did	do	AUX
inlawrev-2294	242	7	not	not	PART
inlawrev-2294	242	8	know	know	VERB
inlawrev-2294	242	9	the	the	DET
inlawrev-2294	242	10	identity	identity	NOUN
inlawrev-2294	242	11	of	of	ADP
inlawrev-2294	242	12	the	the	DET
inlawrev-2294	242	13	specific	specific	ADJ
inlawrev-2294	242	14	lenders	lender	NOUN
inlawrev-2294	242	15	,	,	PUNCT
inlawrev-2294	242	16	nor	nor	CCONJ
inlawrev-2294	242	17	did	do	AUX
inlawrev-2294	242	18	it	it	PRON
inlawrev-2294	242	19	know	know	VERB
inlawrev-2294	242	20	how	how	SCONJ
inlawrev-2294	242	21	many	many	ADJ
inlawrev-2294	242	22	loans	loan	NOUN
inlawrev-2294	242	23	the	the	DET
inlawrev-2294	242	24	company	company	NOUN
inlawrev-2294	242	25	might	might	AUX
inlawrev-2294	242	26	obtain	obtain	VERB
inlawrev-2294	242	27	in	in	ADP
inlawrev-2294	242	28	reliance	reliance	NOUN
inlawrev-2294	242	29	upon	upon	SCONJ
inlawrev-2294	242	30	these	these	DET
inlawrev-2294	242	31	financial	financial	ADJ
inlawrev-2294	242	32	statements	statement	NOUN
inlawrev-2294	242	33	.	.	PUNCT
inlawrev-2294	243	1	the	the	DET
inlawrev-2294	243	2	balance	balance	NOUN
inlawrev-2294	243	3	sheet	sheet	NOUN
inlawrev-2294	243	4	,	,	PUNCT
inlawrev-2294	243	5	carrying	carry	VERB
inlawrev-2294	243	6	an	an	DET
inlawrev-2294	243	7	unqualified	unqualified	ADJ
inlawrev-2294	243	8	opinion	opinion	NOUN
inlawrev-2294	243	9	,	,	PUNCT
inlawrev-2294	243	10	61	61	NUM
inlawrev-2294	243	11	represented	represent	VERB
inlawrev-2294	243	12	stern	stern	NOUN
inlawrev-2294	243	13	's	's	PART
inlawrev-2294	243	14	net	net	ADJ
inlawrev-2294	243	15	assets	asset	NOUN
inlawrev-2294	243	16	to	to	PART
inlawrev-2294	243	17	be	be	AUX
inlawrev-2294	243	18	$	$	SYM
inlawrev-2294	243	19	1,070,000	1,070,000	NUM
inlawrev-2294	243	20	.	.	PUNCT
inlawrev-2294	244	1	in	in	ADP
inlawrev-2294	244	2	reality	reality	NOUN
inlawrev-2294	244	3	,	,	PUNCT
inlawrev-2294	244	4	the	the	DET
inlawrev-2294	244	5	company	company	NOUN
inlawrev-2294	244	6	was	be	AUX
inlawrev-2294	244	7	insolvent	insolvent	ADJ
inlawrev-2294	244	8	as	as	ADP
inlawrev-2294	244	9	of	of	ADP
inlawrev-2294	244	10	the	the	DET
inlawrev-2294	244	11	statement	statement	NOUN
inlawrev-2294	244	12	date	date	NOUN
inlawrev-2294	244	13	due	due	ADP
inlawrev-2294	244	14	to	to	ADP
inlawrev-2294	244	15	overstated	overstate	VERB
inlawrev-2294	244	16	inventories	inventory	NOUN
inlawrev-2294	244	17	and	and	CCONJ
inlawrev-2294	244	18	inclusion	inclusion	NOUN
inlawrev-2294	244	19	of	of	ADP
inlawrev-2294	244	20	nonexistent	nonexistent	ADJ
inlawrev-2294	244	21	accounts	account	NOUN
inlawrev-2294	244	22	stated	state	VERB
inlawrev-2294	244	23	:	:	PUNCT
inlawrev-2294	244	24	"	"	PUNCT
inlawrev-2294	244	25	there	there	PRON
inlawrev-2294	244	26	is	be	VERB
inlawrev-2294	244	27	no	no	DET
inlawrev-2294	244	28	privity	privity	NOUN
inlawrev-2294	244	29	of	of	ADP
inlawrev-2294	244	30	contract	contract	NOUN
inlawrev-2294	244	31	between	between	ADP
inlawrev-2294	244	32	these	these	DET
inlawrev-2294	244	33	parties	party	NOUN
inlawrev-2294	244	34	....	....	PUNCT
inlawrev-2294	244	35	unless	unless	SCONJ
inlawrev-2294	244	36	we	we	PRON
inlawrev-2294	244	37	confine	confine	VERB
inlawrev-2294	244	38	the	the	DET
inlawrev-2294	244	39	operation	operation	NOUN
inlawrev-2294	244	40	of	of	ADP
inlawrev-2294	244	41	such	such	ADJ
inlawrev-2294	244	42	contracts	contract	NOUN
inlawrev-2294	244	43	as	as	ADP
inlawrev-2294	244	44	this	this	PRON
inlawrev-2294	244	45	to	to	ADP
inlawrev-2294	244	46	the	the	DET
inlawrev-2294	244	47	parties	party	NOUN
inlawrev-2294	244	48	who	who	PRON
inlawrev-2294	244	49	entered	enter	VERB
inlawrev-2294	244	50	into	into	ADP
inlawrev-2294	244	51	them	they	PRON
inlawrev-2294	244	52	,	,	PUNCT
inlawrev-2294	244	53	the	the	DET
inlawrev-2294	244	54	most	most	ADV
inlawrev-2294	244	55	absurd	absurd	ADJ
inlawrev-2294	244	56	and	and	CCONJ
inlawrev-2294	244	57	outrageous	outrageous	ADJ
inlawrev-2294	244	58	consequences	consequence	NOUN
inlawrev-2294	244	59	,	,	PUNCT
inlawrev-2294	244	60	to	to	PART
inlawrev-2294	244	61	which	which	PRON
inlawrev-2294	244	62	i	i	PRON
inlawrev-2294	244	63	can	can	AUX
inlawrev-2294	244	64	see	see	VERB
inlawrev-2294	244	65	no	no	DET
inlawrev-2294	244	66	limit	limit	NOUN
inlawrev-2294	244	67	,	,	PUNCT
inlawrev-2294	244	68	would	would	AUX
inlawrev-2294	244	69	ensue	ensue	VERB
inlawrev-2294	244	70	.	.	PUNCT
inlawrev-2294	244	71	"	"	PUNCT
inlawrev-2294	245	1	i	i	PRON
inlawrev-2294	245	2	d.	d.	PROPN
inlawrev-2294	245	3	at	at	ADP
inlawrev-2294	245	4	405	405	NUM
inlawrev-2294	245	5	.	.	PUNCT
inlawrev-2294	246	1	see	see	VERB
inlawrev-2294	246	2	landell	landell	PROPN
inlawrev-2294	246	3	v.	v.	ADP
inlawrev-2294	246	4	lybrand	lybrand	NOUN
inlawrev-2294	246	5	,	,	PUNCT
inlawrev-2294	246	6	264	264	NUM
inlawrev-2294	246	7	pa	pa	PROPN
inlawrev-2294	246	8	.	.	PROPN
inlawrev-2294	246	9	406	406	NUM
inlawrev-2294	246	10	,	,	PUNCT
inlawrev-2294	246	11	107	107	NUM
inlawrev-2294	246	12	a.	a.	NOUN
inlawrev-2294	246	13	783	783	NUM
inlawrev-2294	246	14	(	(	PUNCT
inlawrev-2294	246	15	1919	1919	NUM
inlawrev-2294	246	16	)	)	PUNCT
inlawrev-2294	246	17	,	,	PUNCT
inlawrev-2294	246	18	for	for	ADP
inlawrev-2294	246	19	one	one	NUM
inlawrev-2294	246	20	of	of	ADP
inlawrev-2294	246	21	the	the	DET
inlawrev-2294	246	22	early	early	ADJ
inlawrev-2294	246	23	american	american	ADJ
inlawrev-2294	246	24	cases	case	NOUN
inlawrev-2294	246	25	refusing	refuse	VERB
inlawrev-2294	246	26	recovery	recovery	NOUN
inlawrev-2294	246	27	to	to	ADP
inlawrev-2294	246	28	a	a	DET
inlawrev-2294	246	29	third	third	ADJ
inlawrev-2294	246	30	party	party	NOUN
inlawrev-2294	246	31	for	for	ADP
inlawrev-2294	246	32	an	an	DET
inlawrev-2294	246	33	accountant	accountant	NOUN
inlawrev-2294	246	34	's	's	PART
inlawrev-2294	246	35	negligent	negligent	ADJ
inlawrev-2294	246	36	misrepresentation	misrepresentation	NOUN
inlawrev-2294	246	37	due	due	ADP
inlawrev-2294	246	38	to	to	ADP
inlawrev-2294	246	39	the	the	DET
inlawrev-2294	246	40	lack	lack	NOUN
inlawrev-2294	246	41	of	of	ADP
inlawrev-2294	246	42	privity	privity	NOUN
inlawrev-2294	246	43	.	.	PUNCT
inlawrev-2294	247	1	"	"	PUNCT
inlawrev-2294	247	2	macpherson	macpherson	PROPN
inlawrev-2294	247	3	v.	v.	PROPN
inlawrev-2294	247	4	buick	buick	PROPN
inlawrev-2294	247	5	motor	motor	PROPN
inlawrev-2294	247	6	co.	co.	PROPN
inlawrev-2294	247	7	,	,	PUNCT
inlawrev-2294	247	8	217	217	NUM
inlawrev-2294	247	9	n.y	n.y	PROPN
inlawrev-2294	247	10	.	.	PROPN
inlawrev-2294	247	11	382	382	NUM
inlawrev-2294	247	12	,	,	PUNCT
inlawrev-2294	247	13	111	111	NUM
inlawrev-2294	247	14	n.e	n.e	PROPN
inlawrev-2294	247	15	.	.	PROPN
inlawrev-2294	247	16	1050	1050	NUM
inlawrev-2294	247	17	(	(	PUNCT
inlawrev-2294	247	18	1916	1916	NUM
inlawrev-2294	247	19	)	)	PUNCT
inlawrev-2294	247	20	(	(	PUNCT
inlawrev-2294	247	21	automobile	automobile	NOUN
inlawrev-2294	247	22	manufacturer	manufacturer	NOUN
inlawrev-2294	247	23	held	hold	VERB
inlawrev-2294	247	24	liable	liable	ADJ
inlawrev-2294	247	25	to	to	ADP
inlawrev-2294	247	26	third	third	ADJ
inlawrev-2294	247	27	party	party	NOUN
inlawrev-2294	247	28	lacking	lack	VERB
inlawrev-2294	247	29	privity	privity	NOUN
inlawrev-2294	247	30	for	for	ADP
inlawrev-2294	247	31	negligence	negligence	NOUN
inlawrev-2294	247	32	in	in	ADP
inlawrev-2294	247	33	the	the	DET
inlawrev-2294	247	34	construction	construction	NOUN
inlawrev-2294	247	35	of	of	ADP
inlawrev-2294	247	36	one	one	NUM
inlawrev-2294	247	37	of	of	ADP
inlawrev-2294	247	38	its	its	PRON
inlawrev-2294	247	39	automobiles	automobile	NOUN
inlawrev-2294	247	40	)	)	PUNCT
inlawrev-2294	247	41	.	.	PUNCT
inlawrev-2294	248	1	"	"	PUNCT
inlawrev-2294	248	2	233	233	NUM
inlawrev-2294	248	3	n.y	n.y	PROPN
inlawrev-2294	248	4	.	.	PROPN
inlawrev-2294	248	5	236	236	NUM
inlawrev-2294	248	6	,	,	PUNCT
inlawrev-2294	248	7	135	135	NUM
inlawrev-2294	248	8	n.e	n.e	PROPN
inlawrev-2294	248	9	.	.	PROPN
inlawrev-2294	248	10	275	275	NUM
inlawrev-2294	248	11	(	(	PUNCT
inlawrev-2294	248	12	1922	1922	NUM
inlawrev-2294	248	13	)	)	PUNCT
inlawrev-2294	248	14	.	.	PUNCT
inlawrev-2294	249	1	m255	m255	PROPN
inlawrev-2294	249	2	n.y	n.y	PROPN
inlawrev-2294	249	3	.	.	PROPN
inlawrev-2294	249	4	170	170	NUM
inlawrev-2294	249	5	,	,	PUNCT
inlawrev-2294	249	6	174	174	NUM
inlawrev-2294	249	7	n.e	n.e	PROPN
inlawrev-2294	249	8	.	.	PROPN
inlawrev-2294	249	9	441	441	NUM
inlawrev-2294	249	10	(	(	PUNCT
inlawrev-2294	249	11	1931	1931	NUM
inlawrev-2294	249	12	)	)	PUNCT
inlawrev-2294	249	13	.	.	PUNCT
inlawrev-2294	250	1	"	"	PUNCT
inlawrev-2294	250	2	the	the	DET
inlawrev-2294	250	3	opinion	opinion	NOUN
inlawrev-2294	250	4	appeared	appear	VERB
inlawrev-2294	250	5	as	as	SCONJ
inlawrev-2294	250	6	follows	follow	VERB
inlawrev-2294	250	7	:	:	PUNCT
inlawrev-2294	250	8	we	we	PRON
inlawrev-2294	250	9	have	have	AUX
inlawrev-2294	250	10	examined	examine	VERB
inlawrev-2294	250	11	the	the	DET
inlawrev-2294	250	12	accounts	account	NOUN
inlawrev-2294	250	13	of	of	ADP
inlawrev-2294	250	14	fred	fred	PROPN
inlawrev-2294	250	15	stern	stern	PROPN
inlawrev-2294	250	16	&	&	CCONJ
inlawrev-2294	250	17	co.	co.	PROPN
inlawrev-2294	250	18	,	,	PUNCT
inlawrev-2294	250	19	inc	inc	PROPN
inlawrev-2294	250	20	.	.	PROPN
inlawrev-2294	250	21	,	,	PUNCT
inlawrev-2294	250	22	for	for	ADP
inlawrev-2294	250	23	the	the	DET
inlawrev-2294	250	24	year	year	NOUN
inlawrev-2294	250	25	ending	end	VERB
inlawrev-2294	250	26	december	december	PROPN
inlawrev-2294	250	27	31	31	NUM
inlawrev-2294	250	28	,	,	PUNCT
inlawrev-2294	250	29	1923	1923	NUM
inlawrev-2294	250	30	,	,	PUNCT
inlawrev-2294	250	31	and	and	CCONJ
inlawrev-2294	250	32	hereby	hereby	ADV
inlawrev-2294	250	33	certify	certify	VERB
inlawrev-2294	250	34	that	that	SCONJ
inlawrev-2294	250	35	the	the	DET
inlawrev-2294	250	36	annexed	annex	VERB
inlawrev-2294	250	37	balance	balance	NOUN
inlawrev-2294	250	38	sheet	sheet	NOUN
inlawrev-2294	250	39	is	be	AUX
inlawrev-2294	250	40	in	in	ADP
inlawrev-2294	250	41	accordance	accordance	NOUN
inlawrev-2294	250	42	therewith	therewith	NOUN
inlawrev-2294	250	43	and	and	CCONJ
inlawrev-2294	250	44	with	with	ADP
inlawrev-2294	250	45	the	the	DET
inlawrev-2294	250	46	information	information	NOUN
inlawrev-2294	250	47	and	and	CCONJ
inlawrev-2294	250	48	explanations	explanation	NOUN
inlawrev-2294	250	49	given	give	VERB
inlawrev-2294	250	50	us	we	PRON
inlawrev-2294	250	51	.	.	PUNCT
inlawrev-2294	251	1	we	we	PRON
inlawrev-2294	251	2	further	far	ADV
inlawrev-2294	251	3	certify	certify	VERB
inlawrev-2294	251	4	that	that	PRON
inlawrev-2294	251	5	...	...	PUNCT
inlawrev-2294	251	6	in	in	ADP
inlawrev-2294	251	7	our	our	PRON
inlawrev-2294	251	8	opinion	opinion	NOUN
inlawrev-2294	251	9	,	,	PUNCT
inlawrev-2294	251	10	[	[	X
inlawrev-2294	251	11	it	it	PRON
inlawrev-2294	251	12	]	]	PUNCT
inlawrev-2294	251	13	presents	present	VERB
inlawrev-2294	251	14	a	a	DET
inlawrev-2294	251	15	true	true	ADJ
inlawrev-2294	251	16	and	and	CCONJ
inlawrev-2294	251	17	correct	correct	ADJ
inlawrev-2294	251	18	view	view	NOUN
inlawrev-2294	251	19	of	of	ADP
inlawrev-2294	251	20	the	the	DET
inlawrev-2294	251	21	financial	financial	ADJ
inlawrev-2294	251	22	condition	condition	NOUN
inlawrev-2294	251	23	of	of	ADP
inlawrev-2294	251	24	fred	fred	PROPN
inlawrev-2294	251	25	stern	stern	PROPN
inlawrev-2294	251	26	&	&	CCONJ
inlawrev-2294	251	27	co.	co.	PROPN
inlawrev-2294	251	28	,	,	PUNCT
inlawrev-2294	251	29	inc	inc	PROPN
inlawrev-2294	251	30	.	.	PROPN
inlawrev-2294	251	31	,	,	PUNCT
inlawrev-2294	251	32	as	as	ADP
inlawrev-2294	251	33	at	at	ADP
inlawrev-2294	251	34	december	december	PROPN
inlawrev-2294	251	35	31	31	NUM
inlawrev-2294	251	36	,	,	PUNCT
inlawrev-2294	251	37	1923	1923	NUM
inlawrev-2294	251	38	.	.	PUNCT
inlawrev-2294	252	1	i	i	PRON
inlawrev-2294	252	2	d.	d.	PROPN
inlawrev-2294	252	3	at	at	ADP
inlawrev-2294	252	4	174	174	NUM
inlawrev-2294	252	5	,	,	PUNCT
inlawrev-2294	252	6	174	174	NUM
inlawrev-2294	252	7	n.e	n.e	PROPN
inlawrev-2294	252	8	.	.	PUNCT
inlawrev-2294	253	1	at	at	ADP
inlawrev-2294	253	2	447	447	NUM
inlawrev-2294	253	3	.	.	PUNCT
inlawrev-2294	253	4	1978	1978	NUM
inlawrev-2294	253	5	]	]	PUNCT
inlawrev-2294	253	6	qualifications	qualification	NOUN
inlawrev-2294	253	7	and	and	CCONJ
inlawrev-2294	253	8	disclaimers	disclaimer	NOUN
inlawrev-2294	253	9	443	443	NUM
inlawrev-2294	253	10	receivable	receivable	NOUN
inlawrev-2294	253	11	.	.	PUNCT
inlawrev-2294	254	1	in	in	ADP
inlawrev-2294	254	2	reliance	reliance	NOUN
inlawrev-2294	254	3	on	on	ADP
inlawrev-2294	254	4	the	the	DET
inlawrev-2294	254	5	financial	financial	ADJ
inlawrev-2294	254	6	statements	statement	NOUN
inlawrev-2294	254	7	,	,	PUNCT
inlawrev-2294	254	8	plaintiff	plaintiff	NOUN
inlawrev-2294	254	9	advanced	advance	VERB
inlawrev-2294	254	10	$	$	SYM
inlawrev-2294	254	11	165,000	165,000	NUM
inlawrev-2294	254	12	to	to	ADP
inlawrev-2294	254	13	the	the	DET
inlawrev-2294	254	14	company	company	NOUN
inlawrev-2294	254	15	,	,	PUNCT
inlawrev-2294	254	16	which	which	PRON
inlawrev-2294	254	17	subsequently	subsequently	ADV
inlawrev-2294	254	18	was	be	AUX
inlawrev-2294	254	19	declared	declare	VERB
inlawrev-2294	254	20	bankrupt	bankrupt	ADJ
inlawrev-2294	254	21	.	.	PUNCT
inlawrev-2294	255	1	the	the	DET
inlawrev-2294	255	2	jury	jury	NOUN
inlawrev-2294	255	3	awarded	award	VERB
inlawrev-2294	255	4	plaintiff	plaintiff	NOUN
inlawrev-2294	255	5	damages	damage	NOUN
inlawrev-2294	255	6	based	base	VERB
inlawrev-2294	255	7	on	on	ADP
inlawrev-2294	255	8	the	the	DET
inlawrev-2294	255	9	accounting	accounting	NOUN
inlawrev-2294	255	10	firm	firm	NOUN
inlawrev-2294	255	11	's	's	PART
inlawrev-2294	255	12	negligence	negligence	NOUN
inlawrev-2294	255	13	in	in	ADP
inlawrev-2294	255	14	performing	perform	VERB
inlawrev-2294	255	15	the	the	DET
inlawrev-2294	255	16	audit	audit	NOUN
inlawrev-2294	255	17	,	,	PUNCT
inlawrev-2294	255	18	but	but	CCONJ
inlawrev-2294	255	19	the	the	DET
inlawrev-2294	255	20	trial	trial	NOUN
inlawrev-2294	255	21	court	court	NOUN
inlawrev-2294	255	22	set	set	VERB
inlawrev-2294	255	23	aside	aside	ADP
inlawrev-2294	255	24	the	the	DET
inlawrev-2294	255	25	verdict	verdict	NOUN
inlawrev-2294	255	26	.	.	PUNCT
inlawrev-2294	256	1	on	on	ADP
inlawrev-2294	256	2	appeal	appeal	NOUN
inlawrev-2294	256	3	,	,	PUNCT
inlawrev-2294	256	4	justice	justice	PROPN
inlawrev-2294	256	5	cardozo	cardozo	PROPN
inlawrev-2294	256	6	,	,	PUNCT
inlawrev-2294	256	7	writing	write	VERB
inlawrev-2294	256	8	for	for	ADP
inlawrev-2294	256	9	the	the	DET
inlawrev-2294	256	10	court	court	NOUN
inlawrev-2294	256	11	,	,	PUNCT
inlawrev-2294	256	12	noted	note	VERB
inlawrev-2294	256	13	that	that	SCONJ
inlawrev-2294	256	14	although	although	SCONJ
inlawrev-2294	256	15	negligence	negligence	NOUN
inlawrev-2294	256	16	was	be	AUX
inlawrev-2294	256	17	clearly	clearly	ADV
inlawrev-2294	256	18	shown	show	VERB
inlawrev-2294	256	19	,	,	PUNCT
inlawrev-2294	256	20	the	the	DET
inlawrev-2294	256	21	crucial	crucial	ADJ
inlawrev-2294	256	22	question	question	NOUN
inlawrev-2294	256	23	was	be	AUX
inlawrev-2294	256	24	whether	whether	SCONJ
inlawrev-2294	256	25	the	the	DET
inlawrev-2294	256	26	accounting	accounting	NOUN
inlawrev-2294	256	27	firm	firm	NOUN
inlawrev-2294	256	28	owed	owe	VERB
inlawrev-2294	256	29	plaintiff	plaintiff	NOUN
inlawrev-2294	256	30	a	a	DET
inlawrev-2294	256	31	duty	duty	NOUN
inlawrev-2294	256	32	of	of	ADP
inlawrev-2294	256	33	reasonable	reasonable	ADJ
inlawrev-2294	256	34	care	care	NOUN
inlawrev-2294	256	35	.	.	PUNCT
inlawrev-2294	257	1	impressed	impress	VERB
inlawrev-2294	257	2	by	by	ADP
inlawrev-2294	257	3	the	the	DET
inlawrev-2294	257	4	potential	potential	ADJ
inlawrev-2294	257	5	extent	extent	NOUN
inlawrev-2294	257	6	of	of	ADP
inlawrev-2294	257	7	an	an	DET
inlawrev-2294	257	8	auditor	auditor	NOUN
inlawrev-2294	257	9	's	's	PART
inlawrev-2294	257	10	liability	liability	NOUN
inlawrev-2294	257	11	if	if	SCONJ
inlawrev-2294	257	12	the	the	DET
inlawrev-2294	257	13	jury	jury	NOUN
inlawrev-2294	257	14	verdict	verdict	NOUN
inlawrev-2294	257	15	were	be	AUX
inlawrev-2294	257	16	reinstated,52	reinstated,52	PROPN
inlawrev-2294	257	17	cardozo	cardozo	PROPN
inlawrev-2294	257	18	decided	decide	VERB
inlawrev-2294	257	19	that	that	SCONJ
inlawrev-2294	257	20	the	the	DET
inlawrev-2294	257	21	auditors	auditor	NOUN
inlawrev-2294	257	22	did	do	AUX
inlawrev-2294	257	23	not	not	PART
inlawrev-2294	257	24	owe	owe	VERB
inlawrev-2294	257	25	a	a	DET
inlawrev-2294	257	26	duty	duty	NOUN
inlawrev-2294	257	27	of	of	ADP
inlawrev-2294	257	28	reasonable	reasonable	ADJ
inlawrev-2294	257	29	care	care	NOUN
inlawrev-2294	257	30	to	to	PART
inlawrev-2294	257	31	plaintiff	plaintiff	VERB
inlawrev-2294	257	32	.	.	PUNCT
inlawrev-2294	258	1	the	the	DET
inlawrev-2294	258	2	court	court	NOUN
inlawrev-2294	258	3	noted	note	VERB
inlawrev-2294	258	4	,	,	PUNCT
inlawrev-2294	258	5	however	however	ADV
inlawrev-2294	258	6	,	,	PUNCT
inlawrev-2294	258	7	that	that	SCONJ
inlawrev-2294	258	8	liability	liability	NOUN
inlawrev-2294	258	9	would	would	AUX
inlawrev-2294	258	10	exist	exist	VERB
inlawrev-2294	258	11	for	for	ADP
inlawrev-2294	258	12	fraud	fraud	NOUN
inlawrev-2294	258	13	and	and	CCONJ
inlawrev-2294	258	14	that	that	SCONJ
inlawrev-2294	258	15	a	a	DET
inlawrev-2294	258	16	showing	showing	NOUN
inlawrev-2294	258	17	of	of	ADP
inlawrev-2294	258	18	an	an	DET
inlawrev-2294	258	19	auditor	auditor	NOUN
inlawrev-2294	258	20	's	's	PART
inlawrev-2294	258	21	gross	gross	ADJ
inlawrev-2294	258	22	negligence	negligence	NOUN
inlawrev-2294	258	23	could	could	AUX
inlawrev-2294	258	24	give	give	VERB
inlawrev-2294	258	25	rise	rise	NOUN
inlawrev-2294	258	26	to	to	ADP
inlawrev-2294	258	27	an	an	DET
inlawrev-2294	258	28	inference	inference	NOUN
inlawrev-2294	258	29	of	of	ADP
inlawrev-2294	258	30	fraud.58	fraud.58	NOUN
inlawrev-2294	258	31	the	the	DET
inlawrev-2294	258	32	court	court	NOUN
inlawrev-2294	258	33	's	's	PART
inlawrev-2294	258	34	reasons	reason	NOUN
inlawrev-2294	258	35	for	for	ADP
inlawrev-2294	258	36	distinguishing	distinguish	VERB
inlawrev-2294	258	37	glanzer	glanzer	NOUN
inlawrev-2294	258	38	were	be	AUX
inlawrev-2294	258	39	also	also	ADV
inlawrev-2294	258	40	significant	significant	ADJ
inlawrev-2294	258	41	.	.	PUNCT
inlawrev-2294	259	1	the	the	DET
inlawrev-2294	259	2	court	court	NOUN
inlawrev-2294	259	3	stated	state	VERB
inlawrev-2294	259	4	that	that	SCONJ
inlawrev-2294	259	5	in	in	ADP
inlawrev-2294	259	6	glanzer	glanzer	NOUN
inlawrev-2294	259	7	the	the	DET
inlawrev-2294	259	8	services	service	NOUN
inlawrev-2294	259	9	of	of	ADP
inlawrev-2294	259	10	the	the	DET
inlawrev-2294	259	11	weigher	weigher	NOUN
inlawrev-2294	259	12	were	be	AUX
inlawrev-2294	259	13	primarily	primarily	ADV
inlawrev-2294	259	14	for	for	ADP
inlawrev-2294	259	15	the	the	DET
inlawrev-2294	259	16	benefit	benefit	NOUN
inlawrev-2294	259	17	of	of	ADP
inlawrev-2294	259	18	the	the	DET
inlawrev-2294	259	19	buyer	buyer	NOUN
inlawrev-2294	259	20	,	,	PUNCT
inlawrev-2294	259	21	while	while	SCONJ
inlawrev-2294	259	22	in	in	ADP
inlawrev-2294	259	23	ultramares	ultramare	NOUN
inlawrev-2294	259	24	,	,	PUNCT
inlawrev-2294	259	25	the	the	DET
inlawrev-2294	259	26	auditors	auditor	NOUN
inlawrev-2294	259	27	'	'	PART
inlawrev-2294	259	28	services	service	NOUN
inlawrev-2294	259	29	were	be	AUX
inlawrev-2294	259	30	primarily	primarily	ADV
inlawrev-2294	259	31	for	for	ADP
inlawrev-2294	259	32	the	the	DET
inlawrev-2294	259	33	benefit	benefit	NOUN
inlawrev-2294	259	34	of	of	ADP
inlawrev-2294	259	35	the	the	DET
inlawrev-2294	259	36	client	client	NOUN
inlawrev-2294	259	37	and	and	CCONJ
inlawrev-2294	259	38	secondarily	secondarily	ADV
inlawrev-2294	259	39	for	for	ADP
inlawrev-2294	259	40	the	the	DET
inlawrev-2294	259	41	benefit	benefit	NOUN
inlawrev-2294	259	42	of	of	ADP
inlawrev-2294	259	43	the	the	DET
inlawrev-2294	259	44	lenders.54	lenders.54	NOUN
inlawrev-2294	259	45	this	this	DET
inlawrev-2294	259	46	distinction	distinction	NOUN
inlawrev-2294	259	47	,	,	PUNCT
inlawrev-2294	259	48	later	later	ADV
inlawrev-2294	259	49	referred	refer	VERB
inlawrev-2294	259	50	to	to	ADP
inlawrev-2294	259	51	as	as	ADP
inlawrev-2294	259	52	the	the	DET
inlawrev-2294	259	53	"	"	PUNCT
inlawrev-2294	259	54	primary	primary	ADJ
inlawrev-2294	259	55	beneficiary	beneficiary	NOUN
inlawrev-2294	259	56	rule	rule	NOUN
inlawrev-2294	259	57	,	,	PUNCT
inlawrev-2294	259	58	"	"	PUNCT
inlawrev-2294	259	59	has	have	AUX
inlawrev-2294	259	60	been	be	AUX
inlawrev-2294	259	61	applied	apply	VERB
inlawrev-2294	259	62	to	to	PART
inlawrev-2294	259	63	require	require	VERB
inlawrev-2294	259	64	proof	proof	NOUN
inlawrev-2294	259	65	of	of	ADP
inlawrev-2294	259	66	fraudulent	fraudulent	ADJ
inlawrev-2294	259	67	misrepresentation	misrepresentation	NOUN
inlawrev-2294	259	68	in	in	ADP
inlawrev-2294	259	69	actions	action	NOUN
inlawrev-2294	259	70	by	by	ADP
inlawrev-2294	259	71	third	third	ADJ
inlawrev-2294	259	72	parties	party	NOUN
inlawrev-2294	259	73	not	not	PART
inlawrev-2294	259	74	in	in	ADP
inlawrev-2294	259	75	privity	privity	NOUN
inlawrev-2294	259	76	with	with	ADP
inlawrev-2294	259	77	auditors	auditor	NOUN
inlawrev-2294	259	78	,	,	PUNCT
inlawrev-2294	259	79	unless	unless	SCONJ
inlawrev-2294	259	80	the	the	DET
inlawrev-2294	259	81	third	third	ADJ
inlawrev-2294	259	82	parties	party	NOUN
inlawrev-2294	259	83	were	be	AUX
inlawrev-2294	259	84	the	the	DET
inlawrev-2294	259	85	primary	primary	ADJ
inlawrev-2294	259	86	beneficiaries	beneficiary	NOUN
inlawrev-2294	259	87	of	of	ADP
inlawrev-2294	259	88	the	the	DET
inlawrev-2294	259	89	financial	financial	ADJ
inlawrev-2294	259	90	statements	statement	NOUN
inlawrev-2294	259	91	in	in	ADP
inlawrev-2294	259	92	which	which	DET
inlawrev-2294	259	93	case	case	NOUN
inlawrev-2294	259	94	negligence	negligence	NOUN
inlawrev-2294	259	95	would	would	AUX
inlawrev-2294	259	96	suffice.55	suffice.55	NOUN
inlawrev-2294	259	97	in	in	ADP
inlawrev-2294	259	98	order	order	NOUN
inlawrev-2294	259	99	to	to	PART
inlawrev-2294	259	100	be	be	AUX
inlawrev-2294	259	101	a	a	DET
inlawrev-2294	259	102	primary	primary	ADJ
inlawrev-2294	259	103	beneficiary	beneficiary	NOUN
inlawrev-2294	259	104	,	,	PUNCT
inlawrev-2294	259	105	the	the	DET
inlawrev-2294	259	106	52	52	NUM
inlawrev-2294	259	107	"	"	PUNCT
inlawrev-2294	259	108	if	if	SCONJ
inlawrev-2294	259	109	liability	liability	NOUN
inlawrev-2294	259	110	for	for	ADP
inlawrev-2294	259	111	negligence	negligence	NOUN
inlawrev-2294	259	112	exists	exist	VERB
inlawrev-2294	259	113	,	,	PUNCT
inlawrev-2294	259	114	a	a	DET
inlawrev-2294	259	115	thoughtless	thoughtless	ADJ
inlawrev-2294	259	116	slip	slip	NOUN
inlawrev-2294	259	117	or	or	CCONJ
inlawrev-2294	259	118	blunder	blunder	VERB
inlawrev-2294	259	119	,	,	PUNCT
inlawrev-2294	259	120	the	the	DET
inlawrev-2294	259	121	failure	failure	NOUN
inlawrev-2294	259	122	to	to	PART
inlawrev-2294	259	123	detect	detect	VERB
inlawrev-2294	259	124	a	a	DET
inlawrev-2294	259	125	theft	theft	NOUN
inlawrev-2294	259	126	or	or	CCONJ
inlawrev-2294	259	127	forgery	forgery	NOUN
inlawrev-2294	259	128	beneath	beneath	ADP
inlawrev-2294	259	129	the	the	DET
inlawrev-2294	259	130	cover	cover	NOUN
inlawrev-2294	259	131	of	of	ADP
inlawrev-2294	259	132	deceptive	deceptive	ADJ
inlawrev-2294	259	133	entries	entry	NOUN
inlawrev-2294	259	134	,	,	PUNCT
inlawrev-2294	259	135	may	may	AUX
inlawrev-2294	259	136	expose	expose	VERB
inlawrev-2294	259	137	accountants	accountant	NOUN
inlawrev-2294	259	138	to	to	ADP
inlawrev-2294	259	139	a	a	DET
inlawrev-2294	259	140	liability	liability	NOUN
inlawrev-2294	259	141	in	in	ADP
inlawrev-2294	259	142	an	an	DET
inlawrev-2294	259	143	indeterminate	indeterminate	ADJ
inlawrev-2294	259	144	amount	amount	NOUN
inlawrev-2294	259	145	for	for	ADP
inlawrev-2294	259	146	an	an	DET
inlawrev-2294	259	147	indeterminate	indeterminate	ADJ
inlawrev-2294	259	148	time	time	NOUN
inlawrev-2294	259	149	to	to	ADP
inlawrev-2294	259	150	an	an	DET
inlawrev-2294	259	151	indeterminate	indeterminate	ADJ
inlawrev-2294	259	152	class	class	NOUN
inlawrev-2294	259	153	.	.	PUNCT
inlawrev-2294	259	154	"	"	PUNCT
inlawrev-2294	260	1	i	i	PRON
inlawrev-2294	260	2	d.	d.	PROPN
inlawrev-2294	260	3	at	at	ADP
inlawrev-2294	260	4	179	179	NUM
inlawrev-2294	260	5	,	,	PUNCT
inlawrev-2294	260	6	174	174	NUM
inlawrev-2294	260	7	n.e	n.e	PROPN
inlawrev-2294	260	8	.	.	PUNCT
inlawrev-2294	261	1	at	at	ADP
inlawrev-2294	261	2	444	444	NUM
inlawrev-2294	261	3	.	.	PUNCT
inlawrev-2294	262	1	"	"	PUNCT
inlawrev-2294	262	2	"	"	PUNCT
inlawrev-2294	262	3	[	[	X
inlawrev-2294	262	4	negligence	negligence	NOUN
inlawrev-2294	262	5	or	or	CCONJ
inlawrev-2294	262	6	blindness	blindness	NOUN
inlawrev-2294	262	7	,	,	PUNCT
inlawrev-2294	262	8	even	even	ADV
inlawrev-2294	262	9	when	when	SCONJ
inlawrev-2294	262	10	not	not	PART
inlawrev-2294	262	11	equivalent	equivalent	ADJ
inlawrev-2294	262	12	to	to	ADP
inlawrev-2294	262	13	fraud	fraud	VERB
inlawrev-2294	262	14	,	,	PUNCT
inlawrev-2294	262	15	is	be	AUX
inlawrev-2294	262	16	none	none	NOUN
inlawrev-2294	262	17	the	the	DET
inlawrev-2294	262	18	less	less	ADJ
inlawrev-2294	262	19	evidence	evidence	NOUN
inlawrev-2294	262	20	to	to	PART
inlawrev-2294	262	21	sustain	sustain	VERB
inlawrev-2294	262	22	an	an	DET
inlawrev-2294	262	23	inference	inference	NOUN
inlawrev-2294	262	24	of	of	ADP
inlawrev-2294	262	25	fraud	fraud	NOUN
inlawrev-2294	262	26	.	.	PUNCT
inlawrev-2294	262	27	"	"	PUNCT
inlawrev-2294	263	1	i	i	PRON
inlawrev-2294	263	2	d.	d.	VERB
inlawrev-2294	263	3	at	at	ADP
inlawrev-2294	263	4	190	190	NUM
inlawrev-2294	263	5	-	-	SYM
inlawrev-2294	263	6	91	91	NUM
inlawrev-2294	263	7	,	,	PUNCT
inlawrev-2294	263	8	174	174	NUM
inlawrev-2294	263	9	n.e	n.e	PROPN
inlawrev-2294	263	10	.	.	PUNCT
inlawrev-2294	264	1	at	at	ADP
inlawrev-2294	264	2	449	449	NUM
inlawrev-2294	264	3	.	.	PUNCT
inlawrev-2294	265	1	see	see	VERB
inlawrev-2294	265	2	also	also	ADV
inlawrev-2294	265	3	state	state	PROPN
inlawrev-2294	265	4	st	st	PROPN
inlawrev-2294	265	5	.	.	PROPN
inlawrev-2294	265	6	trust	trust	PROPN
inlawrev-2294	265	7	co.	co.	PROPN
inlawrev-2294	265	8	v.	v.	ADP
inlawrev-2294	265	9	ernst	ernst	PROPN
inlawrev-2294	265	10	,	,	PUNCT
inlawrev-2294	265	11	278	278	NUM
inlawrev-2294	265	12	n.y	n.y	PROPN
inlawrev-2294	265	13	.	.	PROPN
inlawrev-2294	265	14	104	104	NUM
inlawrev-2294	265	15	,	,	PUNCT
inlawrev-2294	265	16	15	15	NUM
inlawrev-2294	265	17	n.e.2d	n.e.2d	NOUN
inlawrev-2294	265	18	416	416	NUM
inlawrev-2294	265	19	,	,	PUNCT
inlawrev-2294	265	20	5	5	NUM
inlawrev-2294	265	21	n.y.s.2d	n.y.s.2d	NUM
inlawrev-2294	265	22	104	104	NUM
inlawrev-2294	265	23	(	(	PUNCT
inlawrev-2294	265	24	1938	1938	NUM
inlawrev-2294	265	25	)	)	PUNCT
inlawrev-2294	265	26	(	(	PUNCT
inlawrev-2294	265	27	interpreting	interpret	VERB
inlawrev-2294	265	28	ultramares	ultramare	NOUN
inlawrev-2294	265	29	)	)	PUNCT
inlawrev-2294	265	30	.	.	PUNCT
inlawrev-2294	266	1	m255	m255	PROPN
inlawrev-2294	266	2	n.y	n.y	PROPN
inlawrev-2294	266	3	.	.	PROPN
inlawrev-2294	267	1	at	at	ADP
inlawrev-2294	267	2	174	174	NUM
inlawrev-2294	267	3	,	,	PUNCT
inlawrev-2294	267	4	174	174	NUM
inlawrev-2294	267	5	n.e	n.e	PROPN
inlawrev-2294	267	6	.	.	PUNCT
inlawrev-2294	268	1	at	at	ADP
inlawrev-2294	268	2	445	445	NUM
inlawrev-2294	268	3	-	-	SYM
inlawrev-2294	268	4	46	46	NUM
inlawrev-2294	268	5	.	.	PUNCT
inlawrev-2294	269	1	6bnortek	6bnortek	NUM
inlawrev-2294	269	2	,	,	PUNCT
inlawrev-2294	269	3	inc	inc	PROPN
inlawrev-2294	269	4	.	.	PROPN
inlawrev-2294	270	1	v.	v.	PROPN
inlawrev-2294	270	2	alexander	alexander	PROPN
inlawrev-2294	270	3	grant	grant	PROPN
inlawrev-2294	270	4	&	&	CCONJ
inlawrev-2294	270	5	co.	co.	PROPN
inlawrev-2294	270	6	,	,	PUNCT
inlawrev-2294	270	7	532	532	NUM
inlawrev-2294	270	8	f.2d	f.2d	NOUN
inlawrev-2294	270	9	1013	1013	NUM
inlawrev-2294	270	10	,	,	PUNCT
inlawrev-2294	270	11	1015	1015	NUM
inlawrev-2294	270	12	(	(	PUNCT
inlawrev-2294	270	13	5th	5th	ADJ
inlawrev-2294	270	14	cir	cir	NOUN
inlawrev-2294	270	15	.	.	PUNCT
inlawrev-2294	270	16	1976	1976	NUM
inlawrev-2294	270	17	)	)	PUNCT
inlawrev-2294	270	18	;	;	PUNCT
inlawrev-2294	271	1	koch	koch	PROPN
inlawrev-2294	271	2	indus	indus	PROPN
inlawrev-2294	271	3	.	.	PROPN
inlawrev-2294	271	4	,	,	PUNCT
inlawrev-2294	271	5	inc	inc	PROPN
inlawrev-2294	271	6	.	.	PROPN
inlawrev-2294	272	1	v.	v.	ADP
inlawrev-2294	272	2	vosko	vosko	ADV
inlawrev-2294	272	3	,	,	PUNCT
inlawrev-2294	272	4	494	494	NUM
inlawrev-2294	272	5	f.2d	f.2d	NOUN
inlawrev-2294	272	6	713	713	NUM
inlawrev-2294	272	7	,	,	PUNCT
inlawrev-2294	272	8	724	724	NUM
inlawrev-2294	272	9	-	-	SYM
inlawrev-2294	272	10	25	25	NUM
inlawrev-2294	272	11	(	(	PUNCT
inlawrev-2294	272	12	10th	10th	ADJ
inlawrev-2294	272	13	cir	cir	NOUN
inlawrev-2294	272	14	.	.	PROPN
inlawrev-2294	272	15	1974	1974	NUM
inlawrev-2294	272	16	)	)	PUNCT
inlawrev-2294	272	17	;	;	PUNCT
inlawrev-2294	272	18	stephens	stephens	PROPN
inlawrev-2294	272	19	indus	indus	PROPN
inlawrev-2294	272	20	.	.	PROPN
inlawrev-2294	272	21	,	,	PUNCT
inlawrev-2294	272	22	inc	inc	PROPN
inlawrev-2294	272	23	.	.	PROPN
inlawrev-2294	273	1	v.	v.	PROPN
inlawrev-2294	273	2	haskins	haskins	PROPN
inlawrev-2294	273	3	&	&	CCONJ
inlawrev-2294	273	4	sells	sells	PROPN
inlawrev-2294	273	5	,	,	PUNCT
inlawrev-2294	273	6	438	438	NUM
inlawrev-2294	273	7	f.2d	f.2d	NUM
inlawrev-2294	273	8	357	357	NUM
inlawrev-2294	273	9	,	,	PUNCT
inlawrev-2294	273	10	359	359	NUM
inlawrev-2294	273	11	(	(	PUNCT
inlawrev-2294	273	12	10th	10th	ADJ
inlawrev-2294	273	13	cir	cir	NOUN
inlawrev-2294	273	14	.	.	PROPN
inlawrev-2294	273	15	1971	1971	NUM
inlawrev-2294	273	16	)	)	PUNCT
inlawrev-2294	273	17	;	;	PUNCT
inlawrev-2294	273	18	canaveral	canaveral	PROPN
inlawrev-2294	273	19	capital	capital	PROPN
inlawrev-2294	273	20	corp	corp	PROPN
inlawrev-2294	273	21	.	.	PROPN
inlawrev-2294	274	1	v.	v.	PROPN
inlawrev-2294	274	2	bruce	bruce	PROPN
inlawrev-2294	274	3	,	,	PUNCT
inlawrev-2294	274	4	214	214	NUM
inlawrev-2294	274	5	so	so	ADV
inlawrev-2294	274	6	.	.	PUNCT
inlawrev-2294	275	1	2d	2d	PROPN
inlawrev-2294	275	2	505	505	NUM
inlawrev-2294	275	3	,	,	PUNCT
inlawrev-2294	275	4	505	505	NUM
inlawrev-2294	275	5	(	(	PUNCT
inlawrev-2294	275	6	fla	fla	PROPN
inlawrev-2294	275	7	.	.	PUNCT
inlawrev-2294	275	8	dist	dist	PROPN
inlawrev-2294	275	9	.	.	PUNCT
inlawrev-2294	276	1	ct	ct	PROPN
inlawrev-2294	276	2	.	.	PUNCT
inlawrev-2294	277	1	app	app	PROPN
inlawrev-2294	277	2	.	.	PROPN
inlawrev-2294	277	3	1968	1968	NUM
inlawrev-2294	277	4	)	)	PUNCT
inlawrev-2294	278	1	;	;	PUNCT
inlawrev-2294	278	2	investment	investment	PROPN
inlawrev-2294	278	3	corp	corp	PROPN
inlawrev-2294	278	4	.	.	PROPN
inlawrev-2294	278	5	of	of	ADP
inlawrev-2294	278	6	fla	fla	PROPN
inlawrev-2294	278	7	.	.	PUNCT
inlawrev-2294	279	1	v.	v.	PROPN
inlawrev-2294	279	2	buchman	buchman	PROPN
inlawrev-2294	279	3	,	,	PUNCT
inlawrev-2294	279	4	208	208	NUM
inlawrev-2294	279	5	so	so	ADV
inlawrev-2294	279	6	.	.	PUNCT
inlawrev-2294	280	1	2d	2d	PROPN
inlawrev-2294	280	2	291	291	NUM
inlawrev-2294	280	3	,	,	PUNCT
inlawrev-2294	280	4	293	293	NUM
inlawrev-2294	280	5	(	(	PUNCT
inlawrev-2294	280	6	fla	fla	PROPN
inlawrev-2294	280	7	.	.	PUNCT
inlawrev-2294	280	8	dist	dist	PROPN
inlawrev-2294	280	9	.	.	PUNCT
inlawrev-2294	281	1	ct	ct	PROPN
inlawrev-2294	281	2	.	.	PUNCT
inlawrev-2294	282	1	app	app	PROPN
inlawrev-2294	282	2	.	.	PROPN
inlawrev-2294	282	3	1968	1968	NUM
inlawrev-2294	282	4	)	)	PUNCT
inlawrev-2294	282	5	;	;	PUNCT
inlawrev-2294	282	6	state	state	PROPN
inlawrev-2294	282	7	st	st	PROPN
inlawrev-2294	282	8	.	.	PROPN
inlawrev-2294	282	9	trust	trust	PROPN
inlawrev-2294	282	10	co.	co.	PROPN
inlawrev-2294	282	11	v.	v.	ADP
inlawrev-2294	282	12	ernst	ernst	PROPN
inlawrev-2294	282	13	,	,	PUNCT
inlawrev-2294	282	14	278	278	NUM
inlawrev-2294	282	15	n.y	n.y	PROPN
inlawrev-2294	282	16	.	.	PROPN
inlawrev-2294	282	17	104	104	NUM
inlawrev-2294	282	18	,	,	PUNCT
inlawrev-2294	282	19	15	15	NUM
inlawrev-2294	282	20	n.e.2d	n.e.2d	NOUN
inlawrev-2294	282	21	416	416	NUM
inlawrev-2294	282	22	,	,	PUNCT
inlawrev-2294	282	23	5	5	NUM
inlawrev-2294	282	24	n.y.s.2d	n.y.s.2d	NUM
inlawrev-2294	282	25	104	104	NUM
inlawrev-2294	282	26	(	(	PUNCT
inlawrev-2294	282	27	1938	1938	NUM
inlawrev-2294	282	28	)	)	PUNCT
inlawrev-2294	282	29	;	;	PUNCT
inlawrev-2294	282	30	duro	duro	PROPN
inlawrev-2294	282	31	sportswear	sportswear	PROPN
inlawrev-2294	282	32	,	,	PUNCT
inlawrev-2294	282	33	inc	inc	PROPN
inlawrev-2294	282	34	.	.	PROPN
inlawrev-2294	283	1	v.	v.	PROPN
inlawrev-2294	283	2	cogen	cogen	PROPN
inlawrev-2294	283	3	,	,	PUNCT
inlawrev-2294	283	4	131	131	NUM
inlawrev-2294	283	5	n.y.s.2d	n.y.s.2d	NUM
inlawrev-2294	283	6	20	20	NUM
inlawrev-2294	283	7	(	(	PUNCT
inlawrev-2294	283	8	sup	sup	NOUN
inlawrev-2294	283	9	.	.	PUNCT
inlawrev-2294	284	1	ct	ct	PROPN
inlawrev-2294	284	2	.	.	NOUN
inlawrev-2294	284	3	1954	1954	NUM
inlawrev-2294	284	4	)	)	PUNCT
inlawrev-2294	284	5	;	;	PUNCT
inlawrev-2294	284	6	beardsley	beardsley	PROPN
inlawrev-2294	284	7	v.	v.	PROPN
inlawrev-2294	284	8	ernst	ernst	PROPN
inlawrev-2294	284	9	,	,	PUNCT
inlawrev-2294	284	10	47	47	NUM
inlawrev-2294	284	11	ohio	ohio	PROPN
inlawrev-2294	284	12	app	app	PROPN
inlawrev-2294	284	13	.	.	PROPN
inlawrev-2294	284	14	241	241	NUM
inlawrev-2294	284	15	,	,	PUNCT
inlawrev-2294	284	16	191	191	NUM
inlawrev-2294	284	17	n.e	n.e	PROPN
inlawrev-2294	284	18	.	.	PROPN
inlawrev-2294	284	19	808	808	NUM
inlawrev-2294	284	20	(	(	PUNCT
inlawrev-2294	284	21	1934	1934	NUM
inlawrev-2294	284	22	)	)	PUNCT
inlawrev-2294	284	23	;	;	PUNCT
inlawrev-2294	284	24	milliner	milliner	PROPN
inlawrev-2294	284	25	v.	v.	PROPN
inlawrev-2294	284	26	elmer	elmer	PROPN
inlawrev-2294	284	27	fox	fox	PROPN
inlawrev-2294	284	28	&	&	CCONJ
inlawrev-2294	284	29	co.	co.	PROPN
inlawrev-2294	284	30	,	,	PUNCT
inlawrev-2294	284	31	529	529	NUM
inlawrev-2294	284	32	p.2d	p.2d	SYM
inlawrev-2294	284	33	806	806	NUM
inlawrev-2294	284	34	(	(	PUNCT
inlawrev-2294	284	35	utah	utah	PROPN
inlawrev-2294	284	36	1974	1974	NUM
inlawrev-2294	284	37	)	)	PUNCT
inlawrev-2294	284	38	.	.	PUNCT
inlawrev-2294	285	1	a	a	DET
inlawrev-2294	285	2	number	number	NOUN
inlawrev-2294	285	3	of	of	ADP
inlawrev-2294	285	4	decisions	decision	NOUN
inlawrev-2294	285	5	purporting	purport	VERB
inlawrev-2294	285	6	to	to	PART
inlawrev-2294	285	7	apply	apply	VERB
inlawrev-2294	285	8	the	the	DET
inlawrev-2294	285	9	ultramares	ultramare	NOUN
inlawrev-2294	285	10	rule	rule	NOUN
inlawrev-2294	285	11	have	have	AUX
inlawrev-2294	285	12	mistakenly	mistakenly	ADV
inlawrev-2294	285	13	interpreted	interpret	VERB
inlawrev-2294	285	14	the	the	DET
inlawrev-2294	285	15	case	case	NOUN
inlawrev-2294	285	16	as	as	ADP
inlawrev-2294	285	17	precluding	preclude	VERB
inlawrev-2294	285	18	all	all	DET
inlawrev-2294	285	19	negligence	negligence	NOUN
inlawrev-2294	285	20	suits	suit	NOUN
inlawrev-2294	285	21	by	by	ADP
inlawrev-2294	285	22	third	third	ADJ
inlawrev-2294	285	23	parties	party	NOUN
inlawrev-2294	285	24	not	not	PART
inlawrev-2294	285	25	in	in	ADP
inlawrev-2294	285	26	privity	privity	NOUN
inlawrev-2294	285	27	.	.	PUNCT
inlawrev-2294	286	1	see	see	VERB
inlawrev-2294	286	2	,	,	PUNCT
inlawrev-2294	286	3	e.g.	e.g.	ADV
inlawrev-2294	286	4	,	,	PUNCT
inlawrev-2294	286	5	o'connor	o'connor	PROPN
inlawrev-2294	286	6	v.	v.	ADP
inlawrev-2294	286	7	ludlam	ludlam	PROPN
inlawrev-2294	286	8	,	,	PUNCT
inlawrev-2294	286	9	92	92	NUM
inlawrev-2294	286	10	f.2d	f.2d	NOUN
inlawrev-2294	286	11	50	50	NUM
inlawrev-2294	286	12	,	,	PUNCT
inlawrev-2294	286	13	53	53	NUM
inlawrev-2294	286	14	(	(	PUNCT
inlawrev-2294	286	15	2d	2d	NUM
inlawrev-2294	286	16	cir	cir	NOUN
inlawrev-2294	286	17	.	.	PROPN
inlawrev-2294	286	18	1937	1937	NUM
inlawrev-2294	286	19	)	)	PUNCT
inlawrev-2294	286	20	(	(	PUNCT
inlawrev-2294	286	21	"	"	PUNCT
inlawrev-2294	286	22	since	since	SCONJ
inlawrev-2294	286	23	there	there	PRON
inlawrev-2294	286	24	was	be	VERB
inlawrev-2294	286	25	no	no	DET
inlawrev-2294	286	26	contractual	contractual	ADJ
inlawrev-2294	286	27	relationship	relationship	NOUN
inlawrev-2294	286	28	between	between	ADP
inlawrev-2294	286	29	the	the	DET
inlawrev-2294	286	30	plaintiffs	plaintiff	NOUN
inlawrev-2294	286	31	and	and	CCONJ
inlawrev-2294	286	32	the	the	DET
inlawrev-2294	286	33	defendants	defendant	NOUN
inlawrev-2294	286	34	,	,	PUNCT
inlawrev-2294	286	35	liability	liability	NOUN
inlawrev-2294	286	36	could	could	AUX
inlawrev-2294	286	37	be	be	AUX
inlawrev-2294	286	38	imposed	impose	VERB
inlawrev-2294	286	39	only	only	ADV
inlawrev-2294	286	40	for	for	ADP
inlawrev-2294	286	41	fraud	fraud	NOUN
inlawrev-2294	286	42	.	.	PUNCT
inlawrev-2294	286	43	.	.	PUNCT
inlawrev-2294	286	44	.	.	PUNCT
inlawrev-2294	286	45	.	.	PUNCT
inlawrev-2294	287	1	"	"	PUNCT
inlawrev-2294	287	2	)	)	PUNCT
inlawrev-2294	287	3	;	;	PUNCT
inlawrev-2294	287	4	macnerland	macnerland	NOUN
inlawrev-2294	287	5	v.	v.	ADP
inlawrev-2294	287	6	barnes	barnes	PROPN
inlawrev-2294	287	7	,	,	PUNCT
inlawrev-2294	287	8	129	129	NUM
inlawrev-2294	287	9	ga	ga	PROPN
inlawrev-2294	287	10	.	.	PROPN
inlawrev-2294	287	11	app	app	PROPN
inlawrev-2294	287	12	.	.	PROPN
inlawrev-2294	287	13	367	367	NUM
inlawrev-2294	287	14	,	,	PUNCT
inlawrev-2294	287	15	369	369	NUM
inlawrev-2294	287	16	,	,	PUNCT
inlawrev-2294	287	17	199	199	NUM
inlawrev-2294	287	18	s.e.2d	s.e.2d	NUM
inlawrev-2294	287	19	564	564	NUM
inlawrev-2294	287	20	,	,	PUNCT
inlawrev-2294	287	21	566	566	NUM
inlawrev-2294	287	22	(	(	PUNCT
inlawrev-2294	287	23	1973	1973	NUM
inlawrev-2294	287	24	)	)	PUNCT
inlawrev-2294	287	25	(	(	PUNCT
inlawrev-2294	287	26	"	"	PUNCT
inlawrev-2294	287	27	the	the	DET
inlawrev-2294	287	28	general	general	ADJ
inlawrev-2294	287	29	rule	rule	NOUN
inlawrev-2294	287	30	is	be	AUX
inlawrev-2294	287	31	that	that	SCONJ
inlawrev-2294	287	32	in	in	ADP
inlawrev-2294	287	33	the	the	DET
inlawrev-2294	287	34	absence	absence	NOUN
inlawrev-2294	287	35	of	of	ADP
inlawrev-2294	287	36	intentional	intentional	ADJ
inlawrev-2294	287	37	misrepresentation	misrepresentation	NOUN
inlawrev-2294	287	38	or	or	CCONJ
inlawrev-2294	287	39	fraud	fraud	NOUN
inlawrev-2294	287	40	,	,	PUNCT
inlawrev-2294	287	41	an	an	DET
inlawrev-2294	287	42	accountant	accountant	NOUN
inlawrev-2294	287	43	is	be	AUX
inlawrev-2294	287	44	not	not	PART
inlawrev-2294	287	45	liable	liable	ADJ
inlawrev-2294	287	46	for	for	ADP
inlawrev-2294	287	47	negligence	negligence	NOUN
inlawrev-2294	287	48	to	to	ADP
inlawrev-2294	287	49	a	a	DET
inlawrev-2294	287	50	third	third	ADJ
inlawrev-2294	287	51	party	party	NOUN
inlawrev-2294	287	52	who	who	PRON
inlawrev-2294	287	53	is	be	AUX
inlawrev-2294	287	54	not	not	PART
inlawrev-2294	287	55	in	in	ADP
inlawrev-2294	287	56	privity	privity	NOUN
inlawrev-2294	287	57	with	with	ADP
inlawrev-2294	287	58	the	the	DET
inlawrev-2294	287	59	accountant	accountant	NOUN
inlawrev-2294	287	60	.	.	PUNCT
inlawrev-2294	287	61	"	"	PUNCT
inlawrev-2294	287	62	)	)	PUNCT
inlawrev-2294	287	63	.	.	PUNCT
inlawrev-2294	288	1	444	444	NUM
inlawrev-2294	288	2	indiana	indiana	PROPN
inlawrev-2294	288	3	law	law	PROPN
inlawrev-2294	288	4	review	review	NOUN
inlawrev-2294	288	5	[	[	X
inlawrev-2294	288	6	vol	vol	NOUN
inlawrev-2294	288	7	.	.	PUNCT
inlawrev-2294	288	8	11:431	11:431	PROPN
inlawrev-2294	288	9	ultramares	ultramare	NOUN
inlawrev-2294	288	10	rule	rule	NOUN
inlawrev-2294	288	11	required	require	VERB
inlawrev-2294	288	12	that	that	SCONJ
inlawrev-2294	288	13	the	the	DET
inlawrev-2294	288	14	"	"	PUNCT
inlawrev-2294	288	15	end	end	NOUN
inlawrev-2294	288	16	aim	aim	NOUN
inlawrev-2294	288	17	"	"	PUNCT
inlawrev-2294	288	18	of	of	ADP
inlawrev-2294	288	19	the	the	DET
inlawrev-2294	288	20	auditor	auditor	NOUN
inlawrev-2294	288	21	's	's	PART
inlawrev-2294	288	22	engagement	engagement	NOUN
inlawrev-2294	288	23	be	be	AUX
inlawrev-2294	288	24	for	for	ADP
inlawrev-2294	288	25	the	the	DET
inlawrev-2294	288	26	benefit	benefit	NOUN
inlawrev-2294	288	27	of	of	ADP
inlawrev-2294	288	28	the	the	DET
inlawrev-2294	288	29	third	third	ADJ
inlawrev-2294	288	30	-	-	PUNCT
inlawrev-2294	288	31	party	party	NOUN
inlawrev-2294	288	32	suitor	suitor	NOUN
inlawrev-2294	288	33	.	.	PUNCT
inlawrev-2294	289	1	the	the	DET
inlawrev-2294	289	2	net	net	ADJ
inlawrev-2294	289	3	result	result	NOUN
inlawrev-2294	289	4	of	of	ADP
inlawrev-2294	289	5	the	the	DET
inlawrev-2294	289	6	primary	primary	ADJ
inlawrev-2294	289	7	beneficiary	beneficiary	NOUN
inlawrev-2294	289	8	rule	rule	NOUN
inlawrev-2294	289	9	was	be	AUX
inlawrev-2294	289	10	that	that	SCONJ
inlawrev-2294	289	11	very	very	ADV
inlawrev-2294	289	12	few	few	ADJ
inlawrev-2294	289	13	third	third	ADJ
inlawrev-2294	289	14	parties	party	NOUN
inlawrev-2294	289	15	recovered	recover	VERB
inlawrev-2294	289	16	from	from	ADP
inlawrev-2294	289	17	accountants	accountant	NOUN
inlawrev-2294	289	18	.	.	PUNCT
inlawrev-2294	290	1	this	this	PRON
inlawrev-2294	290	2	was	be	AUX
inlawrev-2294	290	3	generally	generally	ADV
inlawrev-2294	290	4	the	the	DET
inlawrev-2294	290	5	state	state	NOUN
inlawrev-2294	290	6	of	of	ADP
inlawrev-2294	290	7	the	the	DET
inlawrev-2294	290	8	law	law	NOUN
inlawrev-2294	290	9	until	until	ADP
inlawrev-2294	290	10	1965	1965	NUM
inlawrev-2294	290	11	when	when	SCONJ
inlawrev-2294	290	12	section	section	NOUN
inlawrev-2294	290	13	552	552	NUM
inlawrev-2294	290	14	of	of	ADP
inlawrev-2294	290	15	the	the	DET
inlawrev-2294	290	16	restatement	restatement	NOUN
inlawrev-2294	290	17	(	(	PUNCT
inlawrev-2294	290	18	second	second	ADJ
inlawrev-2294	290	19	)	)	PUNCT
inlawrev-2294	290	20	of	of	ADP
inlawrev-2294	290	21	torts	tort	NOUN
inlawrev-2294	290	22	56	56	NUM
inlawrev-2294	290	23	appeared	appear	VERB
inlawrev-2294	290	24	in	in	ADP
inlawrev-2294	290	25	tentative	tentative	ADJ
inlawrev-2294	290	26	draft	draft	NOUN
inlawrev-2294	290	27	form	form	NOUN
inlawrev-2294	290	28	.	.	PUNCT
inlawrev-2294	291	1	the	the	DET
inlawrev-2294	291	2	restatement	restatement	NOUN
inlawrev-2294	291	3	gives	give	VERB
inlawrev-2294	291	4	a	a	DET
inlawrev-2294	291	5	very	very	ADV
inlawrev-2294	291	6	liberal	liberal	ADJ
inlawrev-2294	291	7	interpretation	interpretation	NOUN
inlawrev-2294	291	8	to	to	ADP
inlawrev-2294	291	9	the	the	DET
inlawrev-2294	291	10	law	law	NOUN
inlawrev-2294	291	11	of	of	ADP
inlawrev-2294	291	12	negligent	negligent	ADJ
inlawrev-2294	291	13	misrepresentation	misrepresentation	NOUN
inlawrev-2294	291	14	by	by	ADP
inlawrev-2294	291	15	professionals	professional	NOUN
inlawrev-2294	291	16	to	to	ADP
inlawrev-2294	291	17	third	third	ADJ
inlawrev-2294	291	18	parties	party	NOUN
inlawrev-2294	291	19	.	.	PUNCT
inlawrev-2294	292	1	the	the	DET
inlawrev-2294	292	2	restatement	restatement	NOUN
inlawrev-2294	292	3	comments	comment	NOUN
inlawrev-2294	292	4	suggest	suggest	VERB
inlawrev-2294	292	5	that	that	SCONJ
inlawrev-2294	292	6	the	the	DET
inlawrev-2294	292	7	class	class	NOUN
inlawrev-2294	292	8	of	of	ADP
inlawrev-2294	292	9	plaintiffs	plaintiff	NOUN
inlawrev-2294	292	10	allowed	allow	VERB
inlawrev-2294	292	11	to	to	PART
inlawrev-2294	292	12	recover	recover	VERB
inlawrev-2294	292	13	be	be	AUX
inlawrev-2294	292	14	expanded	expand	VERB
inlawrev-2294	292	15	to	to	PART
inlawrev-2294	292	16	include	include	VERB
inlawrev-2294	292	17	not	not	PART
inlawrev-2294	292	18	only	only	ADV
inlawrev-2294	292	19	"	"	PUNCT
inlawrev-2294	292	20	primary	primary	ADJ
inlawrev-2294	292	21	beneficiaries	beneficiary	NOUN
inlawrev-2294	292	22	"	"	PUNCT
inlawrev-2294	292	23	but	but	CCONJ
inlawrev-2294	292	24	also	also	ADV
inlawrev-2294	292	25	specific	specific	ADJ
inlawrev-2294	292	26	persons	person	NOUN
inlawrev-2294	292	27	or	or	CCONJ
inlawrev-2294	292	28	classes	class	NOUN
inlawrev-2294	292	29	of	of	ADP
inlawrev-2294	292	30	persons	person	NOUN
inlawrev-2294	292	31	who	who	PRON
inlawrev-2294	292	32	will	will	AUX
inlawrev-2294	292	33	rely	rely	VERB
inlawrev-2294	292	34	on	on	ADP
inlawrev-2294	292	35	the	the	DET
inlawrev-2294	292	36	information	information	NOUN
inlawrev-2294	292	37	in	in	ADP
inlawrev-2294	292	38	the	the	DET
inlawrev-2294	292	39	specific	specific	ADJ
inlawrev-2294	292	40	transaction.57	transaction.57	NOUN
inlawrev-2294	292	41	the	the	DET
inlawrev-2294	292	42	full	full	ADJ
inlawrev-2294	292	43	impact	impact	NOUN
inlawrev-2294	292	44	of	of	ADP
inlawrev-2294	292	45	section	section	NOUN
inlawrev-2294	292	46	552	552	NUM
inlawrev-2294	292	47	on	on	ADP
inlawrev-2294	292	48	the	the	DET
inlawrev-2294	292	49	ultramares	ultramare	NOUN
inlawrev-2294	292	50	rule	rule	NOUN
inlawrev-2294	292	51	remains	remain	VERB
inlawrev-2294	292	52	to	to	PART
inlawrev-2294	292	53	be	be	AUX
inlawrev-2294	292	54	seen	see	VERB
inlawrev-2294	292	55	.	.	PUNCT
inlawrev-2294	293	1	however	however	ADV
inlawrev-2294	293	2	,	,	PUNCT
inlawrev-2294	293	3	most	most	ADJ
inlawrev-2294	293	4	recent	recent	ADJ
inlawrev-2294	293	5	cases	case	NOUN
inlawrev-2294	293	6	have	have	AUX
inlawrev-2294	293	7	discussed	discuss	VERB
inlawrev-2294	293	8	the	the	DET
inlawrev-2294	293	9	restatement	restatement	NOUN
inlawrev-2294	293	10	section	section	NOUN
inlawrev-2294	293	11	,	,	PUNCT
inlawrev-2294	293	12	and	and	CCONJ
inlawrev-2294	293	13	at	at	ADV
inlawrev-2294	293	14	least	least	ADV
inlawrev-2294	293	15	one	one	NUM
inlawrev-2294	293	16	court	court	NOUN
inlawrev-2294	293	17	appears	appear	VERB
inlawrev-2294	293	18	to	to	PART
inlawrev-2294	293	19	have	have	AUX
inlawrev-2294	293	20	adopted	adopt	VERB
inlawrev-2294	293	21	it	it	PRON
inlawrev-2294	293	22	.	.	PUNCT
inlawrev-2294	294	1	68	68	NUM
inlawrev-2294	294	2	the	the	DET
inlawrev-2294	294	3	balance	balance	NOUN
inlawrev-2294	294	4	of	of	ADP
inlawrev-2294	294	5	the	the	DET
inlawrev-2294	294	6	cases	case	NOUN
inlawrev-2294	294	7	are	be	AUX
inlawrev-2294	294	8	somewhat	somewhat	ADV
inlawrev-2294	294	9	confused	confused	ADJ
inlawrev-2294	294	10	,	,	PUNCT
inlawrev-2294	294	11	but	but	CCONJ
inlawrev-2294	294	12	it	it	PRON
inlawrev-2294	294	13	appears	appear	VERB
inlawrev-2294	294	14	that	that	SCONJ
inlawrev-2294	294	15	the	the	DET
inlawrev-2294	294	16	primary	primary	ADJ
inlawrev-2294	294	17	beneficiary	beneficiary	NOUN
inlawrev-2294	294	18	rule	rule	NOUN
inlawrev-2294	294	19	is	be	AUX
inlawrev-2294	294	20	being	be	AUX
inlawrev-2294	294	21	given	give	VERB
inlawrev-2294	294	22	a	a	DET
inlawrev-2294	294	23	more	more	ADV
inlawrev-2294	294	24	liberal	liberal	ADJ
inlawrev-2294	294	25	interpretation	interpretation	NOUN
inlawrev-2294	294	26	,	,	PUNCT
inlawrev-2294	294	27	and	and	CCONJ
inlawrev-2294	294	28	its	its	PRON
inlawrev-2294	294	29	application	application	NOUN
inlawrev-2294	294	30	now	now	ADV
inlawrev-2294	294	31	includes	include	VERB
inlawrev-2294	294	32	a	a	DET
inlawrev-2294	294	33	number	number	NOUN
inlawrev-2294	294	34	of	of	ADP
inlawrev-2294	294	35	situations	situation	NOUN
inlawrev-2294	294	36	that	that	PRON
inlawrev-2294	294	37	heretofore	heretofore	ADV
inlawrev-2294	294	38	would	would	AUX
inlawrev-2294	294	39	not	not	PART
inlawrev-2294	294	40	have	have	AUX
inlawrev-2294	294	41	been	be	AUX
inlawrev-2294	294	42	included.59	included.59	ADJ
inlawrev-2294	294	43	"	"	PUNCT
inlawrev-2294	294	44	restatement	restatement	NOUN
inlawrev-2294	294	45	(	(	PUNCT
inlawrev-2294	294	46	second	second	ADJ
inlawrev-2294	294	47	)	)	PUNCT
inlawrev-2294	294	48	of	of	ADP
inlawrev-2294	294	49	torts	torts	PROPN
inlawrev-2294	294	50	§	§	PROPN
inlawrev-2294	294	51	552	552	NUM
inlawrev-2294	294	52	(	(	PUNCT
inlawrev-2294	294	53	1976	1976	NUM
inlawrev-2294	294	54	)	)	PUNCT
inlawrev-2294	294	55	states	state	NOUN
inlawrev-2294	294	56	in	in	ADP
inlawrev-2294	294	57	full	full	ADJ
inlawrev-2294	294	58	:	:	PUNCT
inlawrev-2294	294	59	(	(	PUNCT
inlawrev-2294	294	60	1	1	X
inlawrev-2294	294	61	)	)	PUNCT
inlawrev-2294	294	62	one	one	NUM
inlawrev-2294	294	63	who	who	PRON
inlawrev-2294	294	64	,	,	PUNCT
inlawrev-2294	294	65	in	in	ADP
inlawrev-2294	294	66	the	the	DET
inlawrev-2294	294	67	course	course	NOUN
inlawrev-2294	294	68	of	of	ADP
inlawrev-2294	294	69	his	his	PRON
inlawrev-2294	294	70	business	business	NOUN
inlawrev-2294	294	71	,	,	PUNCT
inlawrev-2294	294	72	profession	profession	NOUN
inlawrev-2294	294	73	or	or	CCONJ
inlawrev-2294	294	74	employment	employment	NOUN
inlawrev-2294	294	75	,	,	PUNCT
inlawrev-2294	294	76	or	or	CCONJ
inlawrev-2294	294	77	in	in	ADP
inlawrev-2294	294	78	any	any	DET
inlawrev-2294	294	79	other	other	ADJ
inlawrev-2294	294	80	transaction	transaction	NOUN
inlawrev-2294	294	81	in	in	ADP
inlawrev-2294	294	82	which	which	PRON
inlawrev-2294	294	83	he	he	PRON
inlawrev-2294	294	84	has	have	VERB
inlawrev-2294	294	85	a	a	DET
inlawrev-2294	294	86	pecuniary	pecuniary	ADJ
inlawrev-2294	294	87	interest	interest	NOUN
inlawrev-2294	294	88	,	,	PUNCT
inlawrev-2294	294	89	supplies	supply	VERB
inlawrev-2294	294	90	false	false	ADJ
inlawrev-2294	294	91	information	information	NOUN
inlawrev-2294	294	92	for	for	ADP
inlawrev-2294	294	93	the	the	DET
inlawrev-2294	294	94	guidance	guidance	NOUN
inlawrev-2294	294	95	of	of	ADP
inlawrev-2294	294	96	others	other	NOUN
inlawrev-2294	294	97	in	in	ADP
inlawrev-2294	294	98	their	their	PRON
inlawrev-2294	294	99	business	business	NOUN
inlawrev-2294	294	100	transactions	transaction	NOUN
inlawrev-2294	294	101	,	,	PUNCT
inlawrev-2294	294	102	is	be	AUX
inlawrev-2294	294	103	subject	subject	ADJ
inlawrev-2294	294	104	to	to	ADP
inlawrev-2294	294	105	liability	liability	NOUN
inlawrev-2294	294	106	for	for	ADP
inlawrev-2294	294	107	pecuniary	pecuniary	ADJ
inlawrev-2294	294	108	loss	loss	NOUN
inlawrev-2294	294	109	caused	cause	VERB
inlawrev-2294	294	110	to	to	ADP
inlawrev-2294	294	111	them	they	PRON
inlawrev-2294	294	112	by	by	ADP
inlawrev-2294	294	113	their	their	PRON
inlawrev-2294	294	114	justifiable	justifiable	ADJ
inlawrev-2294	294	115	reliance	reliance	NOUN
inlawrev-2294	294	116	upon	upon	SCONJ
inlawrev-2294	294	117	the	the	DET
inlawrev-2294	294	118	information	information	NOUN
inlawrev-2294	294	119	,	,	PUNCT
inlawrev-2294	294	120	if	if	SCONJ
inlawrev-2294	294	121	he	he	PRON
inlawrev-2294	294	122	fails	fail	VERB
inlawrev-2294	294	123	to	to	PART
inlawrev-2294	294	124	exercise	exercise	VERB
inlawrev-2294	294	125	reasonable	reasonable	ADJ
inlawrev-2294	294	126	care	care	NOUN
inlawrev-2294	294	127	or	or	CCONJ
inlawrev-2294	294	128	competence	competence	NOUN
inlawrev-2294	294	129	in	in	ADP
inlawrev-2294	294	130	obtaining	obtain	VERB
inlawrev-2294	294	131	or	or	CCONJ
inlawrev-2294	294	132	communicating	communicate	VERB
inlawrev-2294	294	133	the	the	DET
inlawrev-2294	294	134	information	information	NOUN
inlawrev-2294	294	135	.	.	PUNCT
inlawrev-2294	295	1	(	(	PUNCT
inlawrev-2294	295	2	2	2	NUM
inlawrev-2294	295	3	)	)	PUNCT
inlawrev-2294	295	4	except	except	SCONJ
inlawrev-2294	295	5	as	as	SCONJ
inlawrev-2294	295	6	stated	state	VERB
inlawrev-2294	295	7	in	in	ADP
inlawrev-2294	295	8	subsection	subsection	NOUN
inlawrev-2294	295	9	(	(	PUNCT
inlawrev-2294	295	10	3	3	NUM
inlawrev-2294	295	11	)	)	PUNCT
inlawrev-2294	295	12	,	,	PUNCT
inlawrev-2294	295	13	the	the	DET
inlawrev-2294	295	14	liability	liability	NOUN
inlawrev-2294	295	15	stated	state	VERB
inlawrev-2294	295	16	in	in	ADP
inlawrev-2294	295	17	subsection	subsection	NOUN
inlawrev-2294	295	18	(	(	PUNCT
inlawrev-2294	295	19	1	1	X
inlawrev-2294	295	20	)	)	PUNCT
inlawrev-2294	295	21	is	be	AUX
inlawrev-2294	295	22	limited	limit	VERB
inlawrev-2294	295	23	to	to	PART
inlawrev-2294	295	24	loss	loss	NOUN
inlawrev-2294	295	25	suffered	suffer	VERB
inlawrev-2294	295	26	(	(	PUNCT
inlawrev-2294	295	27	a	a	NOUN
inlawrev-2294	295	28	)	)	PUNCT
inlawrev-2294	295	29	by	by	ADP
inlawrev-2294	295	30	the	the	DET
inlawrev-2294	295	31	person	person	NOUN
inlawrev-2294	295	32	or	or	CCONJ
inlawrev-2294	295	33	one	one	NUM
inlawrev-2294	295	34	of	of	ADP
inlawrev-2294	295	35	a	a	DET
inlawrev-2294	295	36	limited	limited	ADJ
inlawrev-2294	295	37	group	group	NOUN
inlawrev-2294	295	38	of	of	ADP
inlawrev-2294	295	39	persons	person	NOUN
inlawrev-2294	295	40	for	for	ADP
inlawrev-2294	295	41	whose	whose	DET
inlawrev-2294	295	42	benefit	benefit	NOUN
inlawrev-2294	295	43	and	and	CCONJ
inlawrev-2294	295	44	guidance	guidance	NOUN
inlawrev-2294	295	45	he	he	PRON
inlawrev-2294	295	46	intends	intend	VERB
inlawrev-2294	295	47	to	to	PART
inlawrev-2294	295	48	supply	supply	VERB
inlawrev-2294	295	49	the	the	DET
inlawrev-2294	295	50	information	information	NOUN
inlawrev-2294	295	51	or	or	CCONJ
inlawrev-2294	295	52	knows	know	VERB
inlawrev-2294	295	53	that	that	SCONJ
inlawrev-2294	295	54	the	the	DET
inlawrev-2294	295	55	recipient	recipient	NOUN
inlawrev-2294	295	56	intends	intend	VERB
inlawrev-2294	295	57	to	to	PART
inlawrev-2294	295	58	supply	supply	VERB
inlawrev-2294	295	59	it	it	PRON
inlawrev-2294	295	60	;	;	PUNCT
inlawrev-2294	295	61	and	and	CCONJ
inlawrev-2294	295	62	(	(	PUNCT
inlawrev-2294	295	63	b	b	NOUN
inlawrev-2294	295	64	)	)	PUNCT
inlawrev-2294	295	65	through	through	ADP
inlawrev-2294	295	66	reliance	reliance	NOUN
inlawrev-2294	295	67	upon	upon	SCONJ
inlawrev-2294	295	68	it	it	PRON
inlawrev-2294	295	69	in	in	ADP
inlawrev-2294	295	70	a	a	DET
inlawrev-2294	295	71	transaction	transaction	NOUN
inlawrev-2294	295	72	that	that	PRON
inlawrev-2294	295	73	he	he	PRON
inlawrev-2294	295	74	intends	intend	VERB
inlawrev-2294	295	75	the	the	DET
inlawrev-2294	295	76	information	information	NOUN
inlawrev-2294	295	77	to	to	PART
inlawrev-2294	295	78	influence	influence	VERB
inlawrev-2294	295	79	or	or	CCONJ
inlawrev-2294	295	80	knows	know	VERB
inlawrev-2294	295	81	that	that	SCONJ
inlawrev-2294	295	82	the	the	DET
inlawrev-2294	295	83	recipient	recipient	NOUN
inlawrev-2294	295	84	so	so	ADV
inlawrev-2294	295	85	intends	intend	VERB
inlawrev-2294	295	86	or	or	CCONJ
inlawrev-2294	295	87	in	in	ADP
inlawrev-2294	295	88	a	a	DET
inlawrev-2294	295	89	substantially	substantially	ADV
inlawrev-2294	295	90	similar	similar	ADJ
inlawrev-2294	295	91	transaction	transaction	NOUN
inlawrev-2294	295	92	.	.	PUNCT
inlawrev-2294	296	1	(	(	PUNCT
inlawrev-2294	296	2	3	3	X
inlawrev-2294	296	3	)	)	PUNCT
inlawrev-2294	296	4	the	the	DET
inlawrev-2294	296	5	liability	liability	NOUN
inlawrev-2294	296	6	of	of	ADP
inlawrev-2294	296	7	one	one	NUM
inlawrev-2294	296	8	who	who	PRON
inlawrev-2294	296	9	is	be	AUX
inlawrev-2294	296	10	under	under	ADP
inlawrev-2294	296	11	a	a	DET
inlawrev-2294	296	12	public	public	ADJ
inlawrev-2294	296	13	duty	duty	NOUN
inlawrev-2294	296	14	to	to	PART
inlawrev-2294	296	15	give	give	VERB
inlawrev-2294	296	16	the	the	DET
inlawrev-2294	296	17	information	information	NOUN
inlawrev-2294	296	18	extends	extend	VERB
inlawrev-2294	296	19	to	to	PART
inlawrev-2294	296	20	loss	loss	NOUN
inlawrev-2294	296	21	suffered	suffer	VERB
inlawrev-2294	296	22	by	by	ADP
inlawrev-2294	296	23	any	any	PRON
inlawrev-2294	296	24	of	of	ADP
inlawrev-2294	296	25	the	the	DET
inlawrev-2294	296	26	class	class	NOUN
inlawrev-2294	296	27	of	of	ADP
inlawrev-2294	296	28	persons	person	NOUN
inlawrev-2294	296	29	for	for	ADP
inlawrev-2294	296	30	whose	whose	DET
inlawrev-2294	296	31	benefit	benefit	NOUN
inlawrev-2294	296	32	the	the	DET
inlawrev-2294	296	33	duty	duty	NOUN
inlawrev-2294	296	34	is	be	AUX
inlawrev-2294	296	35	created	create	VERB
inlawrev-2294	296	36	,	,	PUNCT
inlawrev-2294	296	37	in	in	ADP
inlawrev-2294	296	38	any	any	PRON
inlawrev-2294	296	39	of	of	ADP
inlawrev-2294	296	40	the	the	DET
inlawrev-2294	296	41	transactions	transaction	NOUN
inlawrev-2294	296	42	,	,	PUNCT
inlawrev-2294	296	43	in	in	ADP
inlawrev-2294	296	44	which	which	PRON
inlawrev-2294	296	45	it	it	PRON
inlawrev-2294	296	46	is	be	AUX
inlawrev-2294	296	47	intended	intend	VERB
inlawrev-2294	296	48	to	to	PART
inlawrev-2294	296	49	protect	protect	VERB
inlawrev-2294	296	50	them	they	PRON
inlawrev-2294	296	51	.	.	PUNCT
inlawrev-2294	297	1	"	"	PUNCT
inlawrev-2294	297	2	i	i	PRON
inlawrev-2294	297	3	d.	d.	PROPN
inlawrev-2294	297	4	"	"	PUNCT
inlawrev-2294	297	5	rhode	rhode	PROPN
inlawrev-2294	297	6	island	island	NOUN
inlawrev-2294	297	7	hosp	hosp	PROPN
inlawrev-2294	297	8	.	.	PUNCT
inlawrev-2294	298	1	trust	trust	NOUN
inlawrev-2294	298	2	nat'l	nat'l	PROPN
inlawrev-2294	298	3	bank	bank	PROPN
inlawrev-2294	298	4	v.	v.	PROPN
inlawrev-2294	298	5	swartz	swartz	PROPN
inlawrev-2294	298	6	,	,	PUNCT
inlawrev-2294	298	7	bresenoff	bresenoff	NOUN
inlawrev-2294	298	8	,	,	PUNCT
inlawrev-2294	298	9	yavner	yavner	PROPN
inlawrev-2294	298	10	&	&	CCONJ
inlawrev-2294	298	11	jacobs	jacobs	PROPN
inlawrev-2294	298	12	,	,	PUNCT
inlawrev-2294	298	13	455	455	NUM
inlawrev-2294	298	14	f.2d	f.2d	SYM
inlawrev-2294	298	15	847	847	NUM
inlawrev-2294	298	16	(	(	PUNCT
inlawrev-2294	298	17	4th	4th	ADJ
inlawrev-2294	298	18	cir	cir	NOUN
inlawrev-2294	298	19	.	.	PROPN
inlawrev-2294	298	20	1972	1972	NUM
inlawrev-2294	298	21	)	)	PUNCT
inlawrev-2294	298	22	,	,	PUNCT
inlawrev-2294	298	23	involved	involve	VERB
inlawrev-2294	298	24	an	an	DET
inlawrev-2294	298	25	action	action	NOUN
inlawrev-2294	298	26	by	by	ADP
inlawrev-2294	298	27	a	a	DET
inlawrev-2294	298	28	bank	bank	NOUN
inlawrev-2294	298	29	against	against	ADP
inlawrev-2294	298	30	an	an	DET
inlawrev-2294	298	31	auditor	auditor	NOUN
inlawrev-2294	298	32	for	for	ADP
inlawrev-2294	298	33	performing	perform	VERB
inlawrev-2294	298	34	a	a	DET
inlawrev-2294	298	35	negligent	negligent	ADJ
inlawrev-2294	298	36	audit	audit	NOUN
inlawrev-2294	298	37	,	,	PUNCT
inlawrev-2294	298	38	causing	cause	VERB
inlawrev-2294	298	39	the	the	DET
inlawrev-2294	298	40	bank	bank	NOUN
inlawrev-2294	298	41	to	to	PART
inlawrev-2294	298	42	rely	rely	VERB
inlawrev-2294	298	43	on	on	ADP
inlawrev-2294	298	44	erroneous	erroneous	ADJ
inlawrev-2294	298	45	financial	financial	ADJ
inlawrev-2294	298	46	statements	statement	NOUN
inlawrev-2294	298	47	when	when	SCONJ
inlawrev-2294	298	48	loaning	loan	VERB
inlawrev-2294	298	49	funds	fund	NOUN
inlawrev-2294	298	50	to	to	ADP
inlawrev-2294	298	51	a	a	DET
inlawrev-2294	298	52	soon	soon	ADV
inlawrev-2294	298	53	-	-	PUNCT
inlawrev-2294	298	54	to	to	PART
inlawrev-2294	298	55	-	-	PUNCT
inlawrev-2294	298	56	be	be	AUX
inlawrev-2294	298	57	defunct	defunct	ADJ
inlawrev-2294	298	58	corporation	corporation	NOUN
inlawrev-2294	298	59	.	.	PUNCT
inlawrev-2294	299	1	the	the	DET
inlawrev-2294	299	2	fourth	fourth	ADJ
inlawrev-2294	299	3	circuit	circuit	NOUN
inlawrev-2294	299	4	court	court	NOUN
inlawrev-2294	299	5	of	of	ADP
inlawrev-2294	299	6	appeals	appeal	NOUN
inlawrev-2294	299	7	appears	appear	VERB
inlawrev-2294	299	8	to	to	PART
inlawrev-2294	299	9	have	have	AUX
inlawrev-2294	299	10	construed	construe	VERB
inlawrev-2294	299	11	rhode	rhode	PROPN
inlawrev-2294	299	12	island	island	NOUN
inlawrev-2294	299	13	law	law	NOUN
inlawrev-2294	299	14	as	as	ADP
inlawrev-2294	299	15	accepting	accept	VERB
inlawrev-2294	299	16	the	the	DET
inlawrev-2294	299	17	restatement	restatement	NOUN
inlawrev-2294	299	18	position	position	NOUN
inlawrev-2294	299	19	,	,	PUNCT
inlawrev-2294	299	20	noting	note	VERB
inlawrev-2294	299	21	that	that	SCONJ
inlawrev-2294	299	22	"	"	PUNCT
inlawrev-2294	299	23	an	an	DET
inlawrev-2294	299	24	accountant	accountant	NOUN
inlawrev-2294	299	25	should	should	AUX
inlawrev-2294	299	26	be	be	AUX
inlawrev-2294	299	27	liable	liable	ADJ
inlawrev-2294	299	28	in	in	ADP
inlawrev-2294	299	29	negligence	negligence	NOUN
inlawrev-2294	299	30	for	for	ADP
inlawrev-2294	299	31	careless	careless	ADJ
inlawrev-2294	299	32	financial	financial	ADJ
inlawrev-2294	299	33	misrepresentations	misrepresentation	NOUN
inlawrev-2294	299	34	relied	rely	VERB
inlawrev-2294	299	35	upon	upon	SCONJ
inlawrev-2294	299	36	by	by	ADP
inlawrev-2294	299	37	actually	actually	ADV
inlawrev-2294	299	38	foreseen	foreseen	ADJ
inlawrev-2294	299	39	and	and	CCONJ
inlawrev-2294	299	40	limited	limited	ADJ
inlawrev-2294	299	41	classes	class	NOUN
inlawrev-2294	299	42	of	of	ADP
inlawrev-2294	299	43	persons	person	NOUN
inlawrev-2294	299	44	.	.	PUNCT
inlawrev-2294	299	45	"	"	PUNCT
inlawrev-2294	300	1	i	i	PRON
inlawrev-2294	300	2	d.	d.	PROPN
inlawrev-2294	300	3	at	at	ADP
inlawrev-2294	300	4	851	851	NUM
inlawrev-2294	300	5	(	(	PUNCT
inlawrev-2294	300	6	quoting	quote	VERB
inlawrev-2294	300	7	rusch	rusch	PROPN
inlawrev-2294	300	8	factors	factor	NOUN
inlawrev-2294	300	9	,	,	PUNCT
inlawrev-2294	300	10	inc	inc	PROPN
inlawrev-2294	300	11	.	.	PROPN
inlawrev-2294	301	1	v.	v.	PROPN
inlawrev-2294	301	2	levin	levin	PROPN
inlawrev-2294	301	3	,	,	PUNCT
inlawrev-2294	301	4	284	284	NUM
inlawrev-2294	301	5	f.	f.	PROPN
inlawrev-2294	301	6	supp	supp	PROPN
inlawrev-2294	301	7	.	.	PUNCT
inlawrev-2294	302	1	85	85	NUM
inlawrev-2294	302	2	,	,	PUNCT
inlawrev-2294	302	3	93	93	NUM
inlawrev-2294	302	4	(	(	PUNCT
inlawrev-2294	302	5	d.r.i	d.r.i	NOUN
inlawrev-2294	302	6	.	.	NOUN
inlawrev-2294	302	7	1968	1968	NUM
inlawrev-2294	302	8	)	)	PUNCT
inlawrev-2294	302	9	)	)	PUNCT
inlawrev-2294	302	10	.	.	PUNCT
inlawrev-2294	303	1	see	see	VERB
inlawrev-2294	303	2	text	text	NOUN
inlawrev-2294	303	3	accompanying	accompanying	ADJ
inlawrev-2294	303	4	note	note	NOUN
inlawrev-2294	303	5	83	83	NUM
inlawrev-2294	303	6	infra	infra	NOUN
inlawrev-2294	303	7	.	.	PUNCT
inlawrev-2294	304	1	59see	59see	ADJ
inlawrev-2294	304	2	coleco	coleco	PROPN
inlawrev-2294	304	3	indus	indus	PROPN
inlawrev-2294	304	4	.	.	PROPN
inlawrev-2294	304	5	,	,	PUNCT
inlawrev-2294	304	6	inc	inc	PROPN
inlawrev-2294	304	7	.	.	PROPN
inlawrev-2294	305	1	v.	v.	PROPN
inlawrev-2294	305	2	berman	berman	PROPN
inlawrev-2294	305	3	,	,	PUNCT
inlawrev-2294	305	4	423	423	NUM
inlawrev-2294	305	5	f.	f.	PROPN
inlawrev-2294	305	6	supp	supp	PROPN
inlawrev-2294	305	7	.	.	PUNCT
inlawrev-2294	306	1	275	275	NUM
inlawrev-2294	306	2	(	(	PUNCT
inlawrev-2294	306	3	e.d	e.d	PROPN
inlawrev-2294	306	4	.	.	PROPN
inlawrev-2294	306	5	pa	pa	PROPN
inlawrev-2294	306	6	.	.	PROPN
inlawrev-2294	306	7	1976	1976	NUM
inlawrev-2294	306	8	)	)	PUNCT
inlawrev-2294	306	9	;	;	PUNCT
inlawrev-2294	306	10	rusch	rusch	PROPN
inlawrev-2294	306	11	factors	factor	NOUN
inlawrev-2294	306	12	,	,	PUNCT
inlawrev-2294	306	13	inc	inc	PROPN
inlawrev-2294	306	14	.	.	PROPN
inlawrev-2294	306	15	v.	v.	PROPN
inlawrev-2294	306	16	levin	levin	PROPN
inlawrev-2294	306	17	,	,	PUNCT
inlawrev-2294	306	18	284	284	NUM
inlawrev-2294	306	19	f.	f.	PROPN
inlawrev-2294	306	20	supp	supp	PROPN
inlawrev-2294	306	21	.	.	PUNCT
inlawrev-2294	306	22	85	85	NUM
inlawrev-2294	306	23	(	(	PUNCT
inlawrev-2294	306	24	d.r.i	d.r.i	NOUN
inlawrev-2294	306	25	.	.	NOUN
inlawrev-2294	306	26	1968	1968	NUM
inlawrev-2294	306	27	)	)	PUNCT
inlawrev-2294	306	28	;	;	PUNCT
inlawrev-2294	306	29	ryan	ryan	PROPN
inlawrev-2294	306	30	v.	v.	PROPN
inlawrev-2294	306	31	kanne	kanne	PROPN
inlawrev-2294	306	32	,	,	PUNCT
inlawrev-2294	306	33	170	170	NUM
inlawrev-2294	306	34	n.w.2d	n.w.2d	ADP
inlawrev-2294	306	35	395	395	NUM
inlawrev-2294	306	36	(	(	PUNCT
inlawrev-2294	306	37	iowa	iowa	PROPN
inlawrev-2294	306	38	1978	1978	NUM
inlawrev-2294	306	39	]	]	PUNCT
inlawrev-2294	306	40	qualifications	qualification	NOUN
inlawrev-2294	306	41	and	and	CCONJ
inlawrev-2294	306	42	disclaimei	disclaimei	VERB
inlawrev-2294	306	43	445	445	NUM
inlawrev-2294	306	44	2	2	NUM
inlawrev-2294	306	45	.	.	PUNCT
inlawrev-2294	306	46	treatment	treatment	NOUN
inlawrev-2294	306	47	of	of	ADP
inlawrev-2294	306	48	attempted	attempt	VERB
inlawrev-2294	306	49	limitations	limitation	NOUN
inlawrev-2294	306	50	of	of	ADP
inlawrev-2294	306	51	liability	liability	NOUN
inlawrev-2294	306	52	.	.	PUNCT
inlawrev-2294	307	1	—	—	PUNCT
inlawrev-2294	307	2	the	the	DET
inlawrev-2294	307	3	first	first	ADJ
inlawrev-2294	307	4	reported	report	VERB
inlawrev-2294	307	5	case	case	NOUN
inlawrev-2294	307	6	to	to	PART
inlawrev-2294	307	7	deal	deal	VERB
inlawrev-2294	307	8	with	with	ADP
inlawrev-2294	307	9	a	a	DET
inlawrev-2294	307	10	departure	departure	NOUN
inlawrev-2294	307	11	from	from	ADP
inlawrev-2294	307	12	the	the	DET
inlawrev-2294	307	13	standard	standard	ADJ
inlawrev-2294	307	14	short	short	ADJ
inlawrev-2294	307	15	-	-	PUNCT
inlawrev-2294	307	16	form	form	NOUN
inlawrev-2294	307	17	report	report	NOUN
inlawrev-2294	307	18	was	be	AUX
inlawrev-2294	307	19	beardsley	beardsley	PROPN
inlawrev-2294	307	20	v.	v.	ADP
inlawrev-2294	307	21	ernst	ernst	PROPN
inlawrev-2294	307	22	,	,	PUNCT
inlawrev-2294	307	23	60	60	NUM
inlawrev-2294	307	24	in	in	ADP
inlawrev-2294	307	25	which	which	PRON
inlawrev-2294	307	26	ernst	ernst	PROPN
inlawrev-2294	307	27	&	&	CCONJ
inlawrev-2294	307	28	ernst	ernst	PROPN
inlawrev-2294	307	29	performed	perform	VERB
inlawrev-2294	307	30	an	an	DET
inlawrev-2294	307	31	audit	audit	NOUN
inlawrev-2294	307	32	of	of	ADP
inlawrev-2294	307	33	the	the	DET
inlawrev-2294	307	34	international	international	PROPN
inlawrev-2294	307	35	match	match	PROPN
inlawrev-2294	307	36	corp	corp	PROPN
inlawrev-2294	307	37	.	.	PROPN
inlawrev-2294	307	38	and	and	CCONJ
inlawrev-2294	307	39	issued	issue	VERB
inlawrev-2294	307	40	an	an	DET
inlawrev-2294	307	41	opinion91	opinion91	NOUN
inlawrev-2294	307	42	that	that	PRON
inlawrev-2294	307	43	was	be	AUX
inlawrev-2294	307	44	qualified	qualified	ADJ
inlawrev-2294	307	45	due	due	ADP
inlawrev-2294	307	46	to	to	ADP
inlawrev-2294	307	47	the	the	DET
inlawrev-2294	307	48	auditors	auditor	NOUN
inlawrev-2294	307	49	'	'	PART
inlawrev-2294	307	50	reliance	reliance	NOUN
inlawrev-2294	307	51	on	on	ADP
inlawrev-2294	307	52	foreign	foreign	ADJ
inlawrev-2294	307	53	subsidiary	subsidiary	NOUN
inlawrev-2294	307	54	statements	statement	NOUN
inlawrev-2294	307	55	not	not	PART
inlawrev-2294	307	56	verified	verify	VERB
inlawrev-2294	307	57	by	by	ADP
inlawrev-2294	307	58	their	their	PRON
inlawrev-2294	307	59	audit	audit	NOUN
inlawrev-2294	307	60	.	.	PUNCT
inlawrev-2294	308	1	plaintiff	plaintiff	NOUN
inlawrev-2294	308	2	purchased	purchase	VERB
inlawrev-2294	308	3	international	international	ADJ
inlawrev-2294	308	4	match	match	NOUN
inlawrev-2294	308	5	securities	security	NOUN
inlawrev-2294	308	6	in	in	ADP
inlawrev-2294	308	7	reliance	reliance	NOUN
inlawrev-2294	308	8	on	on	ADP
inlawrev-2294	308	9	these	these	DET
inlawrev-2294	308	10	financial	financial	ADJ
inlawrev-2294	308	11	statements	statement	NOUN
inlawrev-2294	308	12	and	and	CCONJ
inlawrev-2294	308	13	,	,	PUNCT
inlawrev-2294	308	14	after	after	SCONJ
inlawrev-2294	308	15	international	international	ADJ
inlawrev-2294	308	16	match	match	NOUN
inlawrev-2294	308	17	was	be	AUX
inlawrev-2294	308	18	declared	declare	VERB
inlawrev-2294	308	19	bankrupt	bankrupt	ADJ
inlawrev-2294	308	20	,	,	PUNCT
inlawrev-2294	308	21	filed	file	VERB
inlawrev-2294	308	22	suit	suit	NOUN
inlawrev-2294	308	23	against	against	ADP
inlawrev-2294	308	24	the	the	DET
inlawrev-2294	308	25	auditors	auditor	NOUN
inlawrev-2294	308	26	,	,	PUNCT
inlawrev-2294	308	27	alleging	allege	VERB
inlawrev-2294	308	28	fraudulent	fraudulent	ADJ
inlawrev-2294	308	29	misrepresentation	misrepresentation	NOUN
inlawrev-2294	308	30	.	.	PUNCT
inlawrev-2294	309	1	plaintiff	plaintiff	NOUN
inlawrev-2294	309	2	claimed	claim	VERB
inlawrev-2294	309	3	that	that	SCONJ
inlawrev-2294	309	4	the	the	DET
inlawrev-2294	309	5	auditors	auditor	NOUN
inlawrev-2294	309	6	had	have	AUX
inlawrev-2294	309	7	certified	certify	VERB
inlawrev-2294	309	8	certain	certain	ADJ
inlawrev-2294	309	9	facts	fact	NOUN
inlawrev-2294	309	10	to	to	PART
inlawrev-2294	309	11	be	be	AUX
inlawrev-2294	309	12	true	true	ADJ
inlawrev-2294	309	13	without	without	ADP
inlawrev-2294	309	14	actual	actual	ADJ
inlawrev-2294	309	15	knowledge	knowledge	NOUN
inlawrev-2294	309	16	of	of	ADP
inlawrev-2294	309	17	the	the	DET
inlawrev-2294	309	18	condition	condition	NOUN
inlawrev-2294	309	19	of	of	ADP
inlawrev-2294	309	20	the	the	DET
inlawrev-2294	309	21	foreign	foreign	ADJ
inlawrev-2294	309	22	subsidiaries	subsidiary	NOUN
inlawrev-2294	309	23	.	.	PUNCT
inlawrev-2294	310	1	agreeing	agree	VERB
inlawrev-2294	310	2	with	with	ADP
inlawrev-2294	310	3	plaintiff	plaintiff	NOUN
inlawrev-2294	310	4	,	,	PUNCT
inlawrev-2294	310	5	the	the	DET
inlawrev-2294	310	6	court	court	NOUN
inlawrev-2294	310	7	found	find	VERB
inlawrev-2294	310	8	that	that	SCONJ
inlawrev-2294	310	9	under	under	ADP
inlawrev-2294	310	10	the	the	DET
inlawrev-2294	310	11	ultramares	ultramare	NOUN
inlawrev-2294	310	12	*	*	VERB
inlawrev-2294	310	13	rule	rule	VERB
inlawrev-2294	310	14	a	a	DET
inlawrev-2294	310	15	cause	cause	NOUN
inlawrev-2294	310	16	of	of	ADP
inlawrev-2294	310	17	action	action	NOUN
inlawrev-2294	310	18	for	for	ADP
inlawrev-2294	310	19	deceit	deceit	NOUN
inlawrev-2294	310	20	would	would	AUX
inlawrev-2294	310	21	lie	lie	VERB
inlawrev-2294	310	22	where	where	SCONJ
inlawrev-2294	310	23	the	the	DET
inlawrev-2294	310	24	auditors	auditor	NOUN
inlawrev-2294	310	25	certified	certify	VERB
inlawrev-2294	310	26	as	as	ADP
inlawrev-2294	310	27	true	true	ADJ
inlawrev-2294	310	28	facts	fact	NOUN
inlawrev-2294	310	29	of	of	ADP
inlawrev-2294	310	30	which	which	PRON
inlawrev-2294	310	31	they	they	PRON
inlawrev-2294	310	32	had	have	VERB
inlawrev-2294	310	33	no	no	DET
inlawrev-2294	310	34	actual	actual	ADJ
inlawrev-2294	310	35	knowledge	knowledge	NOUN
inlawrev-2294	310	36	.	.	PUNCT
inlawrev-2294	311	1	however	however	ADV
inlawrev-2294	311	2	,	,	PUNCT
inlawrev-2294	311	3	in	in	ADP
inlawrev-2294	311	4	beardsley	beardsley	NOUN
inlawrev-2294	311	5	,	,	PUNCT
inlawrev-2294	311	6	the	the	DET
inlawrev-2294	311	7	court	court	NOUN
inlawrev-2294	311	8	reasoned	reason	VERB
inlawrev-2294	311	9	that	that	SCONJ
inlawrev-2294	311	10	because	because	SCONJ
inlawrev-2294	311	11	the	the	DET
inlawrev-2294	311	12	auditors	auditor	NOUN
inlawrev-2294	311	13	had	have	AUX
inlawrev-2294	311	14	disclosed	disclose	VERB
inlawrev-2294	311	15	their	their	PRON
inlawrev-2294	311	16	reliance	reliance	NOUN
inlawrev-2294	311	17	on	on	ADP
inlawrev-2294	311	18	the	the	DET
inlawrev-2294	311	19	unverified	unverified	ADJ
inlawrev-2294	311	20	statements	statement	NOUN
inlawrev-2294	311	21	from	from	ADP
inlawrev-2294	311	22	abroad,62	abroad,62	NOUN
inlawrev-2294	311	23	there	there	PRON
inlawrev-2294	311	24	was	be	VERB
inlawrev-2294	311	25	no	no	DET
inlawrev-2294	311	26	pretense	pretense	NOUN
inlawrev-2294	311	27	of	of	ADP
inlawrev-2294	311	28	actual	actual	ADJ
inlawrev-2294	311	29	knowledge	knowledge	NOUN
inlawrev-2294	311	30	,	,	PUNCT
inlawrev-2294	311	31	thereby	thereby	ADV
inlawrev-2294	311	32	negating	negate	VERB
inlawrev-2294	311	33	the	the	DET
inlawrev-2294	311	34	scienter	scienter	NOUN
inlawrev-2294	311	35	requirement	requirement	NOUN
inlawrev-2294	311	36	of	of	ADP
inlawrev-2294	311	37	the	the	DET
inlawrev-2294	311	38	fraud	fraud	NOUN
inlawrev-2294	311	39	action.63	action.63	ADP
inlawrev-2294	311	40	this	this	DET
inlawrev-2294	311	41	case	case	NOUN
inlawrev-2294	311	42	is	be	AUX
inlawrev-2294	311	43	of	of	ADP
inlawrev-2294	311	44	little	little	ADJ
inlawrev-2294	311	45	precedential	precedential	ADJ
inlawrev-2294	311	46	value	value	NOUN
inlawrev-2294	311	47	today	today	NOUN
inlawrev-2294	311	48	,	,	PUNCT
inlawrev-2294	311	49	due	due	ADJ
inlawrev-2294	311	50	primarily	primarily	ADV
inlawrev-2294	311	51	to	to	ADP
inlawrev-2294	311	52	the	the	DET
inlawrev-2294	311	53	more	more	ADV
inlawrev-2294	311	54	rigid	rigid	ADJ
inlawrev-2294	311	55	a.i.c.p.a	a.i.c.p.a	NOUN
inlawrev-2294	311	56	.	.	PUNCT
inlawrev-2294	312	1	requirements	requirement	NOUN
inlawrev-2294	312	2	regarding	regard	VERB
inlawrev-2294	312	3	qualifications	qualification	NOUN
inlawrev-2294	312	4	.	.	PUNCT
inlawrev-2294	313	1	the	the	DET
inlawrev-2294	313	2	beardsley	beardsley	NOUN
inlawrev-2294	313	3	qualification	qualification	NOUN
inlawrev-2294	313	4	would	would	AUX
inlawrev-2294	313	5	undoubtedly	undoubtedly	ADV
inlawrev-2294	313	6	be	be	AUX
inlawrev-2294	313	7	considered	consider	VERB
inlawrev-2294	313	8	inadequate	inadequate	ADJ
inlawrev-2294	313	9	1969	1969	NUM
inlawrev-2294	313	10	)	)	PUNCT
inlawrev-2294	313	11	;	;	PUNCT
inlawrev-2294	313	12	bonhiver	bonhiver	PROPN
inlawrev-2294	313	13	v.	v.	ADP
inlawrev-2294	313	14	graff	graff	PROPN
inlawrev-2294	313	15	,	,	PUNCT
inlawrev-2294	313	16	248	248	NUM
inlawrev-2294	313	17	n.w.2d	n.w.2d	SYM
inlawrev-2294	313	18	291	291	NUM
inlawrev-2294	313	19	(	(	PUNCT
inlawrev-2294	313	20	minn	minn	PROPN
inlawrev-2294	313	21	.	.	PROPN
inlawrev-2294	313	22	1976	1976	NUM
inlawrev-2294	313	23	)	)	PUNCT
inlawrev-2294	313	24	;	;	PUNCT
inlawrev-2294	313	25	aluma	aluma	PROPN
inlawrev-2294	313	26	kraft	kraft	PROPN
inlawrev-2294	313	27	mfg	mfg	PROPN
inlawrev-2294	313	28	.	.	PUNCT
inlawrev-2294	313	29	co.	co.	PROPN
inlawrev-2294	314	1	v.	v.	PROPN
inlawrev-2294	314	2	elmer	elmer	PROPN
inlawrev-2294	314	3	fox	fox	PROPN
inlawrev-2294	314	4	&	&	CCONJ
inlawrev-2294	314	5	co.	co.	PROPN
inlawrev-2294	314	6	,	,	PUNCT
inlawrev-2294	314	7	493	493	NUM
inlawrev-2294	314	8	s.w.2d	s.w.2d	NUM
inlawrev-2294	314	9	378	378	NUM
inlawrev-2294	314	10	(	(	PUNCT
inlawrev-2294	314	11	mo	mo	PROPN
inlawrev-2294	314	12	.	.	PROPN
inlawrev-2294	315	1	ct	ct	PROPN
inlawrev-2294	315	2	.	.	PUNCT
inlawrev-2294	316	1	app	app	PROPN
inlawrev-2294	316	2	.	.	PROPN
inlawrev-2294	316	3	1973	1973	NUM
inlawrev-2294	316	4	)	)	PUNCT
inlawrev-2294	316	5	;	;	PUNCT
inlawrev-2294	317	1	shatterproof	shatterproof	NOUN
inlawrev-2294	317	2	glass	glass	PROPN
inlawrev-2294	317	3	corp	corp	PROPN
inlawrev-2294	317	4	.	.	PROPN
inlawrev-2294	318	1	v.	v.	PROPN
inlawrev-2294	318	2	james	james	PROPN
inlawrev-2294	318	3	,	,	PUNCT
inlawrev-2294	318	4	466	466	NUM
inlawrev-2294	318	5	s.w.2d	s.w.2d	NUM
inlawrev-2294	318	6	873	873	NUM
inlawrev-2294	318	7	(	(	PUNCT
inlawrev-2294	318	8	tex	tex	PROPN
inlawrev-2294	318	9	.	.	PROPN
inlawrev-2294	319	1	ct	ct	PROPN
inlawrev-2294	319	2	.	.	PUNCT
inlawrev-2294	320	1	app	app	PROPN
inlawrev-2294	320	2	.	.	PROPN
inlawrev-2294	320	3	1971	1971	NUM
inlawrev-2294	320	4	)	)	PUNCT
inlawrev-2294	320	5	.	.	PUNCT
inlawrev-2294	321	1	but	but	CCONJ
inlawrev-2294	321	2	see	see	VERB
inlawrev-2294	321	3	stephens	stephens	PROPN
inlawrev-2294	321	4	indus	indus	PROPN
inlawrev-2294	321	5	.	.	PROPN
inlawrev-2294	321	6	,	,	PUNCT
inlawrev-2294	321	7	inc	inc	PROPN
inlawrev-2294	321	8	.	.	PROPN
inlawrev-2294	322	1	v.	v.	PROPN
inlawrev-2294	322	2	haskins	haskins	PROPN
inlawrev-2294	322	3	&	&	CCONJ
inlawrev-2294	322	4	sells	sells	PROPN
inlawrev-2294	322	5	,	,	PUNCT
inlawrev-2294	322	6	438	438	NUM
inlawrev-2294	322	7	f.2d	f.2d	NUM
inlawrev-2294	322	8	357	357	NUM
inlawrev-2294	322	9	(	(	PUNCT
inlawrev-2294	322	10	10th	10th	ADJ
inlawrev-2294	322	11	cir	cir	NOUN
inlawrev-2294	322	12	.	.	PROPN
inlawrev-2294	322	13	1971	1971	NUM
inlawrev-2294	322	14	)	)	PUNCT
inlawrev-2294	323	1	;	;	PUNCT
inlawrev-2294	323	2	canaveral	canaveral	PROPN
inlawrev-2294	323	3	capital	capital	PROPN
inlawrev-2294	323	4	corp	corp	PROPN
inlawrev-2294	323	5	.	.	PROPN
inlawrev-2294	324	1	v.	v.	PROPN
inlawrev-2294	324	2	bruce	bruce	PROPN
inlawrev-2294	324	3	,	,	PUNCT
inlawrev-2294	324	4	214	214	NUM
inlawrev-2294	324	5	so	so	ADV
inlawrev-2294	324	6	.	.	PUNCT
inlawrev-2294	325	1	2d	2d	NOUN
inlawrev-2294	325	2	505	505	NUM
inlawrev-2294	325	3	(	(	PUNCT
inlawrev-2294	325	4	fla	fla	PROPN
inlawrev-2294	325	5	.	.	PUNCT
inlawrev-2294	325	6	dist	dist	PROPN
inlawrev-2294	325	7	.	.	PUNCT
inlawrev-2294	326	1	ct	ct	PROPN
inlawrev-2294	326	2	.	.	PUNCT
inlawrev-2294	327	1	app	app	PROPN
inlawrev-2294	327	2	.	.	PROPN
inlawrev-2294	327	3	1968	1968	NUM
inlawrev-2294	327	4	)	)	PUNCT
inlawrev-2294	327	5	;	;	PUNCT
inlawrev-2294	328	1	investment	investment	PROPN
inlawrev-2294	328	2	corp	corp	PROPN
inlawrev-2294	328	3	.	.	PROPN
inlawrev-2294	328	4	v.	v.	PROPN
inlawrev-2294	328	5	buchman	buchman	PROPN
inlawrev-2294	328	6	,	,	PUNCT
inlawrev-2294	328	7	208	208	NUM
inlawrev-2294	328	8	so	so	ADV
inlawrev-2294	328	9	.	.	PUNCT
inlawrev-2294	329	1	2d	2d	NOUN
inlawrev-2294	329	2	291	291	NUM
inlawrev-2294	329	3	(	(	PUNCT
inlawrev-2294	329	4	fla	fla	PROPN
inlawrev-2294	329	5	.	.	PUNCT
inlawrev-2294	329	6	dist	dist	PROPN
inlawrev-2294	329	7	.	.	PUNCT
inlawrev-2294	330	1	ct	ct	PROPN
inlawrev-2294	330	2	.	.	PUNCT
inlawrev-2294	331	1	app	app	PROPN
inlawrev-2294	331	2	.	.	PROPN
inlawrev-2294	331	3	1968	1968	NUM
inlawrev-2294	331	4	)	)	PUNCT
inlawrev-2294	331	5	.	.	PUNCT
inlawrev-2294	332	1	6047	6047	NUM
inlawrev-2294	332	2	ohio	ohio	PROPN
inlawrev-2294	332	3	app	app	PROPN
inlawrev-2294	332	4	.	.	PROPN
inlawrev-2294	332	5	241	241	NUM
inlawrev-2294	332	6	,	,	PUNCT
inlawrev-2294	332	7	191	191	NUM
inlawrev-2294	332	8	n.e	n.e	PROPN
inlawrev-2294	332	9	.	.	PROPN
inlawrev-2294	332	10	808	808	NUM
inlawrev-2294	332	11	(	(	PUNCT
inlawrev-2294	332	12	1934	1934	NUM
inlawrev-2294	332	13	)	)	PUNCT
inlawrev-2294	332	14	.	.	PUNCT
inlawrev-2294	333	1	"	"	PUNCT
inlawrev-2294	333	2	the	the	DET
inlawrev-2294	333	3	opinion	opinion	NOUN
inlawrev-2294	333	4	read	read	VERB
inlawrev-2294	333	5	as	as	SCONJ
inlawrev-2294	333	6	follows	follow	VERB
inlawrev-2294	333	7	:	:	PUNCT
inlawrev-2294	333	8	we	we	PRON
inlawrev-2294	333	9	hereby	hereby	ADV
inlawrev-2294	333	10	certify	certify	VERB
inlawrev-2294	333	11	that	that	SCONJ
inlawrev-2294	333	12	we	we	PRON
inlawrev-2294	333	13	have	have	AUX
inlawrev-2294	333	14	examined	examine	VERB
inlawrev-2294	333	15	the	the	DET
inlawrev-2294	333	16	books	book	NOUN
inlawrev-2294	333	17	of	of	ADP
inlawrev-2294	333	18	account	account	NOUN
inlawrev-2294	333	19	and	and	CCONJ
inlawrev-2294	333	20	record	record	NOUN
inlawrev-2294	333	21	of	of	ADP
inlawrev-2294	333	22	international	international	ADJ
inlawrev-2294	333	23	match	match	NOUN
inlawrev-2294	333	24	corporation	corporation	NOUN
inlawrev-2294	333	25	and	and	CCONJ
inlawrev-2294	333	26	its	its	PRON
inlawrev-2294	333	27	american	american	PROPN
inlawrev-2294	333	28	subsidiary	subsidiary	NOUN
inlawrev-2294	333	29	company	company	NOUN
inlawrev-2294	333	30	at	at	ADP
inlawrev-2294	333	31	december	december	PROPN
inlawrev-2294	333	32	31	31	NUM
inlawrev-2294	333	33	,	,	PUNCT
inlawrev-2294	333	34	1929	1929	NUM
inlawrev-2294	333	35	,	,	PUNCT
inlawrev-2294	333	36	and	and	CCONJ
inlawrev-2294	333	37	have	have	AUX
inlawrev-2294	333	38	received	receive	VERB
inlawrev-2294	333	39	statements	statement	NOUN
inlawrev-2294	333	40	from	from	ADP
inlawrev-2294	333	41	abroad	abroad	ADV
inlawrev-2294	333	42	with	with	ADP
inlawrev-2294	333	43	respect	respect	NOUN
inlawrev-2294	333	44	to	to	ADP
inlawrev-2294	333	45	the	the	DET
inlawrev-2294	333	46	foreign	foreign	ADJ
inlawrev-2294	333	47	constituent	constituent	NOUN
inlawrev-2294	333	48	companies	company	NOUN
inlawrev-2294	333	49	as	as	ADP
inlawrev-2294	333	50	of	of	ADP
inlawrev-2294	333	51	the	the	DET
inlawrev-2294	333	52	same	same	ADJ
inlawrev-2294	333	53	date	date	NOUN
inlawrev-2294	333	54	.	.	PUNCT
inlawrev-2294	334	1	based	base	VERB
inlawrev-2294	334	2	upon	upon	SCONJ
inlawrev-2294	334	3	our	our	PRON
inlawrev-2294	334	4	examination	examination	NOUN
inlawrev-2294	334	5	and	and	CCONJ
inlawrev-2294	334	6	information	information	NOUN
inlawrev-2294	334	7	submitted	submit	VERB
inlawrev-2294	334	8	to	to	ADP
inlawrev-2294	334	9	us	we	PRON
inlawrev-2294	334	10	it	it	PRON
inlawrev-2294	334	11	is	be	AUX
inlawrev-2294	334	12	our	our	PRON
inlawrev-2294	334	13	opinion	opinion	NOUN
inlawrev-2294	334	14	that	that	SCONJ
inlawrev-2294	334	15	the	the	DET
inlawrev-2294	334	16	annexed	annex	VERB
inlawrev-2294	334	17	consolidated	consolidated	ADJ
inlawrev-2294	334	18	balance	balance	NOUN
inlawrev-2294	334	19	sheet	sheet	NOUN
inlawrev-2294	334	20	sets	set	NOUN
inlawrev-2294	334	21	forth	forth	ADP
inlawrev-2294	334	22	the	the	DET
inlawrev-2294	334	23	financial	financial	ADJ
inlawrev-2294	334	24	condition	condition	NOUN
inlawrev-2294	334	25	of	of	ADP
inlawrev-2294	334	26	the	the	DET
inlawrev-2294	334	27	combined	combine	VERB
inlawrev-2294	334	28	companies	company	NOUN
inlawrev-2294	334	29	at	at	ADP
inlawrev-2294	334	30	the	the	DET
inlawrev-2294	334	31	date	date	NOUN
inlawrev-2294	334	32	stated	state	VERB
inlawrev-2294	334	33	,	,	PUNCT
inlawrev-2294	334	34	and	and	CCONJ
inlawrev-2294	334	35	that	that	SCONJ
inlawrev-2294	334	36	the	the	DET
inlawrev-2294	334	37	related	relate	VERB
inlawrev-2294	334	38	consolidated	consolidated	ADJ
inlawrev-2294	334	39	income	income	NOUN
inlawrev-2294	334	40	and	and	CCONJ
inlawrev-2294	334	41	surplus	surplus	NOUN
inlawrev-2294	334	42	account	account	NOUN
inlawrev-2294	334	43	is	be	AUX
inlawrev-2294	334	44	correct	correct	ADJ
inlawrev-2294	334	45	.	.	PUNCT
inlawrev-2294	335	1	i	i	PRON
inlawrev-2294	335	2	d.	d.	PROPN
inlawrev-2294	335	3	at	at	ADP
inlawrev-2294	335	4	243	243	NUM
inlawrev-2294	335	5	,	,	PUNCT
inlawrev-2294	335	6	191	191	NUM
inlawrev-2294	335	7	n.e	n.e	PROPN
inlawrev-2294	335	8	.	.	PUNCT
inlawrev-2294	336	1	at	at	ADP
inlawrev-2294	336	2	809	809	NUM
inlawrev-2294	336	3	.	.	PUNCT
inlawrev-2294	337	1	fl2"the	fl2"the	DET
inlawrev-2294	337	2	lanugage	lanugage	NOUN
inlawrev-2294	337	3	used	use	VERB
inlawrev-2294	337	4	in	in	ADP
inlawrev-2294	337	5	these	these	DET
inlawrev-2294	337	6	certificates	certificate	NOUN
inlawrev-2294	337	7	gives	give	VERB
inlawrev-2294	337	8	rise	rise	NOUN
inlawrev-2294	337	9	to	to	ADP
inlawrev-2294	337	10	the	the	DET
inlawrev-2294	337	11	indisputable	indisputable	ADJ
inlawrev-2294	337	12	inference	inference	NOUN
inlawrev-2294	337	13	that	that	PRON
inlawrev-2294	337	14	the	the	DET
inlawrev-2294	337	15	accountants	accountant	NOUN
inlawrev-2294	337	16	had	have	AUX
inlawrev-2294	337	17	not	not	PART
inlawrev-2294	337	18	examined	examine	VERB
inlawrev-2294	337	19	the	the	DET
inlawrev-2294	337	20	books	book	NOUN
inlawrev-2294	337	21	and	and	CCONJ
inlawrev-2294	337	22	records	record	NOUN
inlawrev-2294	337	23	of	of	ADP
inlawrev-2294	337	24	the	the	DET
inlawrev-2294	337	25	foreign	foreign	ADJ
inlawrev-2294	337	26	constituent	constituent	NOUN
inlawrev-2294	337	27	companies	company	NOUN
inlawrev-2294	337	28	.	.	PUNCT
inlawrev-2294	337	29	"	"	PUNCT
inlawrev-2294	338	1	i	i	PRON
inlawrev-2294	338	2	d.	d.	PROPN
inlawrev-2294	338	3	at	at	ADP
inlawrev-2294	338	4	245	245	NUM
inlawrev-2294	338	5	,	,	PUNCT
inlawrev-2294	338	6	191	191	NUM
inlawrev-2294	338	7	n.e	n.e	PROPN
inlawrev-2294	338	8	.	.	PUNCT
inlawrev-2294	339	1	at	at	ADP
inlawrev-2294	339	2	810	810	NUM
inlawrev-2294	339	3	.	.	PUNCT
inlawrev-2294	340	1	63the	63the	DET
inlawrev-2294	340	2	restatement	restatement	NOUN
inlawrev-2294	340	3	of	of	ADP
inlawrev-2294	340	4	torts	tort	NOUN
inlawrev-2294	340	5	§	§	PROPN
inlawrev-2294	340	6	526	526	NUM
inlawrev-2294	340	7	(	(	PUNCT
inlawrev-2294	340	8	1938	1938	NUM
inlawrev-2294	340	9	)	)	PUNCT
inlawrev-2294	340	10	gave	give	VERB
inlawrev-2294	340	11	the	the	DET
inlawrev-2294	340	12	three	three	NUM
inlawrev-2294	340	13	accepted	accept	VERB
inlawrev-2294	340	14	forms	form	NOUN
inlawrev-2294	340	15	of	of	ADP
inlawrev-2294	340	16	scienter	scienter	NOUN
inlawrev-2294	340	17	required	require	VERB
inlawrev-2294	340	18	for	for	ADP
inlawrev-2294	340	19	misrepresentation	misrepresentation	NOUN
inlawrev-2294	340	20	in	in	ADP
inlawrev-2294	340	21	the	the	DET
inlawrev-2294	340	22	business	business	NOUN
inlawrev-2294	340	23	context	context	NOUN
inlawrev-2294	340	24	:	:	PUNCT
inlawrev-2294	340	25	(	(	PUNCT
inlawrev-2294	340	26	a	a	X
inlawrev-2294	340	27	)	)	PUNCT
inlawrev-2294	340	28	knows	know	VERB
inlawrev-2294	340	29	or	or	CCONJ
inlawrev-2294	340	30	believes	believe	VERB
inlawrev-2294	340	31	the	the	DET
inlawrev-2294	340	32	matter	matter	NOUN
inlawrev-2294	340	33	to	to	PART
inlawrev-2294	340	34	be	be	AUX
inlawrev-2294	340	35	otherwise	otherwise	ADV
inlawrev-2294	340	36	than	than	SCONJ
inlawrev-2294	340	37	as	as	SCONJ
inlawrev-2294	340	38	represented	represent	VERB
inlawrev-2294	340	39	,	,	PUNCT
inlawrev-2294	340	40	or	or	CCONJ
inlawrev-2294	340	41	(	(	PUNCT
inlawrev-2294	340	42	b	b	X
inlawrev-2294	340	43	)	)	PUNCT
inlawrev-2294	340	44	knows	know	VERB
inlawrev-2294	340	45	that	that	SCONJ
inlawrev-2294	340	46	he	he	PRON
inlawrev-2294	340	47	has	have	VERB
inlawrev-2294	340	48	not	not	PART
inlawrev-2294	340	49	the	the	DET
inlawrev-2294	340	50	confidence	confidence	NOUN
inlawrev-2294	340	51	in	in	ADP
inlawrev-2294	340	52	its	its	PRON
inlawrev-2294	340	53	existence	existence	NOUN
inlawrev-2294	340	54	or	or	CCONJ
inlawrev-2294	340	55	non	non	ADJ
inlawrev-2294	340	56	-	-	NOUN
inlawrev-2294	340	57	existence	existence	NOUN
inlawrev-2294	340	58	»	»	PUNCT
inlawrev-2294	340	59	asserted	assert	VERB
inlawrev-2294	340	60	by	by	ADP
inlawrev-2294	340	61	his	his	PRON
inlawrev-2294	340	62	statement	statement	NOUN
inlawrev-2294	340	63	of	of	ADP
inlawrev-2294	340	64	knowledge	knowledge	NOUN
inlawrev-2294	340	65	or	or	CCONJ
inlawrev-2294	340	66	belief	belief	NOUN
inlawrev-2294	340	67	,	,	PUNCT
inlawrev-2294	340	68	or	or	CCONJ
inlawrev-2294	340	69	(	(	PUNCT
inlawrev-2294	340	70	c	c	X
inlawrev-2294	340	71	)	)	PUNCT
inlawrev-2294	340	72	knows	know	VERB
inlawrev-2294	340	73	that	that	SCONJ
inlawrev-2294	340	74	he	he	PRON
inlawrev-2294	340	75	has	have	VERB
inlawrev-2294	340	76	not	not	PART
inlawrev-2294	340	77	the	the	DET
inlawrev-2294	340	78	basis	basis	NOUN
inlawrev-2294	340	79	for	for	ADP
inlawrev-2294	340	80	his	his	PRON
inlawrev-2294	340	81	knowledge	knowledge	NOUN
inlawrev-2294	340	82	or	or	CCONJ
inlawrev-2294	340	83	belief	belief	NOUN
inlawrev-2294	340	84	professed	profess	VERB
inlawrev-2294	340	85	by	by	ADP
inlawrev-2294	340	86	his	his	PRON
inlawrev-2294	340	87	assertion	assertion	NOUN
inlawrev-2294	340	88	.	.	PUNCT
inlawrev-2294	341	1	compare	compare	ADJ
inlawrev-2294	341	2	restatement	restatement	NOUN
inlawrev-2294	341	3	(	(	PUNCT
inlawrev-2294	341	4	second	second	ADJ
inlawrev-2294	341	5	)	)	PUNCT
inlawrev-2294	341	6	of	of	ADP
inlawrev-2294	341	7	torts	tort	NOUN
inlawrev-2294	341	8	§	§	PROPN
inlawrev-2294	341	9	526	526	NUM
inlawrev-2294	341	10	(	(	PUNCT
inlawrev-2294	341	11	1976	1976	NUM
inlawrev-2294	341	12	)	)	PUNCT
inlawrev-2294	341	13	.	.	PUNCT
inlawrev-2294	342	1	446	446	NUM
inlawrev-2294	342	2	indiana	indiana	PROPN
inlawrev-2294	342	3	law	law	PROPN
inlawrev-2294	342	4	review	review	NOUN
inlawrev-2294	342	5	[	[	X
inlawrev-2294	342	6	vol	vol	NOUN
inlawrev-2294	342	7	.	.	PUNCT
inlawrev-2294	342	8	11:431	11:431	NUM
inlawrev-2294	342	9	by	by	ADP
inlawrev-2294	342	10	today	today	NOUN
inlawrev-2294	342	11	's	's	PART
inlawrev-2294	342	12	standards	standard	NOUN
inlawrev-2294	342	13	,	,	PUNCT
inlawrev-2294	342	14	particularly	particularly	ADV
inlawrev-2294	342	15	in	in	ADP
inlawrev-2294	342	16	view	view	NOUN
inlawrev-2294	342	17	of	of	ADP
inlawrev-2294	342	18	the	the	DET
inlawrev-2294	342	19	fact	fact	NOUN
inlawrev-2294	342	20	that	that	SCONJ
inlawrev-2294	342	21	the	the	DET
inlawrev-2294	342	22	auditors	auditor	NOUN
inlawrev-2294	342	23	had	have	AUX
inlawrev-2294	342	24	not	not	PART
inlawrev-2294	342	25	taken	take	VERB
inlawrev-2294	342	26	an	an	DET
inlawrev-2294	342	27	explicit	explicit	ADJ
inlawrev-2294	342	28	exception	exception	NOUN
inlawrev-2294	342	29	in	in	ADP
inlawrev-2294	342	30	the	the	DET
inlawrev-2294	342	31	opinion	opinion	NOUN
inlawrev-2294	342	32	paragraph.64	paragraph.64	PROPN
inlawrev-2294	342	33	in	in	ADP
inlawrev-2294	342	34	order	order	NOUN
inlawrev-2294	342	35	to	to	PART
inlawrev-2294	342	36	avoid	avoid	VERB
inlawrev-2294	342	37	imposing	impose	VERB
inlawrev-2294	342	38	liability	liability	NOUN
inlawrev-2294	342	39	,	,	PUNCT
inlawrev-2294	342	40	the	the	DET
inlawrev-2294	342	41	court	court	NOUN
inlawrev-2294	342	42	was	be	AUX
inlawrev-2294	342	43	forced	force	VERB
inlawrev-2294	342	44	to	to	PART
inlawrev-2294	342	45	"	"	PUNCT
inlawrev-2294	342	46	infer	infer	VERB
inlawrev-2294	342	47	"	"	PUNCT
inlawrev-2294	342	48	the	the	DET
inlawrev-2294	342	49	required	required	ADJ
inlawrev-2294	342	50	disclosure	disclosure	NOUN
inlawrev-2294	342	51	.	.	PUNCT
inlawrev-2294	343	1	in	in	ADP
inlawrev-2294	343	2	a	a	DET
inlawrev-2294	343	3	more	more	ADV
inlawrev-2294	343	4	recent	recent	ADJ
inlawrev-2294	343	5	case	case	NOUN
inlawrev-2294	343	6	dealing	deal	VERB
inlawrev-2294	343	7	with	with	ADP
inlawrev-2294	343	8	a	a	DET
inlawrev-2294	343	9	qualification	qualification	NOUN
inlawrev-2294	343	10	,	,	PUNCT
inlawrev-2294	343	11	c.i.t	c.i.t	NOUN
inlawrev-2294	343	12	.	.	PUNCT
inlawrev-2294	343	13	financial	financial	PROPN
inlawrev-2294	343	14	corp	corp	PROPN
inlawrev-2294	343	15	.	.	PROPN
inlawrev-2294	343	16	v.	v.	PROPN
inlawrev-2294	343	17	glover	glover	PROPN
inlawrev-2294	343	18	,	,	PUNCT
inlawrev-2294	343	19	™	™	VERB
inlawrev-2294	343	20	a	a	DET
inlawrev-2294	343	21	lending	lending	NOUN
inlawrev-2294	343	22	institution	institution	NOUN
inlawrev-2294	343	23	,	,	PUNCT
inlawrev-2294	343	24	in	in	ADP
inlawrev-2294	343	25	reliance	reliance	NOUN
inlawrev-2294	343	26	on	on	ADP
inlawrev-2294	343	27	audited	audit	VERB
inlawrev-2294	343	28	statements	statement	NOUN
inlawrev-2294	343	29	by	by	ADP
inlawrev-2294	343	30	defendant	defendant	NOUN
inlawrev-2294	343	31	-	-	PUNCT
inlawrev-2294	343	32	accountants	accountant	NOUN
inlawrev-2294	343	33	,	,	PUNCT
inlawrev-2294	343	34	loaned	loan	VERB
inlawrev-2294	343	35	manufacturers	manufacturers	PROPN
inlawrev-2294	343	36	trading	trading	PROPN
inlawrev-2294	343	37	corp	corp	PROPN
inlawrev-2294	343	38	.	.	PROPN
inlawrev-2294	343	39	considerable	considerable	ADJ
inlawrev-2294	343	40	funds	fund	NOUN
inlawrev-2294	343	41	over	over	ADP
inlawrev-2294	343	42	a	a	DET
inlawrev-2294	343	43	period	period	NOUN
inlawrev-2294	343	44	of	of	ADP
inlawrev-2294	343	45	several	several	ADJ
inlawrev-2294	343	46	years	year	NOUN
inlawrev-2294	343	47	.	.	PUNCT
inlawrev-2294	344	1	the	the	DET
inlawrev-2294	344	2	corporation	corporation	NOUN
inlawrev-2294	344	3	's	's	PART
inlawrev-2294	344	4	business	business	NOUN
inlawrev-2294	344	5	consisted	consist	VERB
inlawrev-2294	344	6	in	in	ADP
inlawrev-2294	344	7	part	part	NOUN
inlawrev-2294	344	8	of	of	ADP
inlawrev-2294	344	9	"	"	PUNCT
inlawrev-2294	344	10	purchasing	purchase	VERB
inlawrev-2294	344	11	"	"	PUNCT
inlawrev-2294	344	12	commercial	commercial	ADJ
inlawrev-2294	344	13	receivables	receivables	NOUN
inlawrev-2294	344	14	,	,	PUNCT
inlawrev-2294	344	15	relying	rely	VERB
inlawrev-2294	344	16	primarily	primarily	ADV
inlawrev-2294	344	17	on	on	ADP
inlawrev-2294	344	18	the	the	DET
inlawrev-2294	344	19	borrower	borrower	NOUN
inlawrev-2294	344	20	's	's	PART
inlawrev-2294	344	21	collateral	collateral	NOUN
inlawrev-2294	344	22	rather	rather	ADV
inlawrev-2294	344	23	than	than	ADP
inlawrev-2294	344	24	his	his	PRON
inlawrev-2294	344	25	overall	overall	ADJ
inlawrev-2294	344	26	financial	financial	ADJ
inlawrev-2294	344	27	stability	stability	NOUN
inlawrev-2294	344	28	because	because	SCONJ
inlawrev-2294	344	29	of	of	ADP
inlawrev-2294	344	30	the	the	DET
inlawrev-2294	344	31	shaky	shaky	ADJ
inlawrev-2294	344	32	postition	postition	NOUN
inlawrev-2294	344	33	of	of	ADP
inlawrev-2294	344	34	most	most	ADJ
inlawrev-2294	344	35	debtors	debtor	NOUN
inlawrev-2294	344	36	.	.	PUNCT
inlawrev-2294	345	1	crucial	crucial	ADJ
inlawrev-2294	345	2	to	to	ADP
inlawrev-2294	345	3	the	the	DET
inlawrev-2294	345	4	success	success	NOUN
inlawrev-2294	345	5	of	of	ADP
inlawrev-2294	345	6	this	this	DET
inlawrev-2294	345	7	venture	venture	NOUN
inlawrev-2294	345	8	was	be	AUX
inlawrev-2294	345	9	an	an	DET
inlawrev-2294	345	10	accurate	accurate	ADJ
inlawrev-2294	345	11	appraisal	appraisal	NOUN
inlawrev-2294	345	12	of	of	ADP
inlawrev-2294	345	13	such	such	ADJ
inlawrev-2294	345	14	collateral	collateral	NOUN
inlawrev-2294	345	15	,	,	PUNCT
inlawrev-2294	345	16	which	which	PRON
inlawrev-2294	345	17	was	be	AUX
inlawrev-2294	345	18	an	an	DET
inlawrev-2294	345	19	extremely	extremely	ADV
inlawrev-2294	345	20	difficult	difficult	ADJ
inlawrev-2294	345	21	task	task	NOUN
inlawrev-2294	345	22	.	.	PUNCT
inlawrev-2294	346	1	the	the	DET
inlawrev-2294	346	2	corporation	corporation	NOUN
inlawrev-2294	346	3	's	's	PART
inlawrev-2294	346	4	early	early	ADJ
inlawrev-2294	346	5	success	success	NOUN
inlawrev-2294	346	6	was	be	AUX
inlawrev-2294	346	7	in	in	ADP
inlawrev-2294	346	8	large	large	ADJ
inlawrev-2294	346	9	part	part	NOUN
inlawrev-2294	346	10	due	due	ADP
inlawrev-2294	346	11	to	to	ADP
inlawrev-2294	346	12	the	the	DET
inlawrev-2294	346	13	particular	particular	ADJ
inlawrev-2294	346	14	genius	genius	NOUN
inlawrev-2294	346	15	of	of	ADP
inlawrev-2294	346	16	one	one	NUM
inlawrev-2294	346	17	of	of	ADP
inlawrev-2294	346	18	its	its	PRON
inlawrev-2294	346	19	officers	officer	NOUN
inlawrev-2294	346	20	in	in	ADP
inlawrev-2294	346	21	appraising	appraise	VERB
inlawrev-2294	346	22	collateral	collateral	NOUN
inlawrev-2294	346	23	.	.	PUNCT
inlawrev-2294	347	1	during	during	ADP
inlawrev-2294	347	2	the	the	DET
inlawrev-2294	347	3	course	course	NOUN
inlawrev-2294	347	4	of	of	ADP
inlawrev-2294	347	5	their	their	PRON
inlawrev-2294	347	6	audit	audit	NOUN
inlawrev-2294	347	7	,	,	PUNCT
inlawrev-2294	347	8	the	the	DET
inlawrev-2294	347	9	accountants	accountant	NOUN
inlawrev-2294	347	10	learned	learn	VERB
inlawrev-2294	347	11	of	of	ADP
inlawrev-2294	347	12	this	this	DET
inlawrev-2294	347	13	situation	situation	NOUN
inlawrev-2294	347	14	and	and	CCONJ
inlawrev-2294	347	15	,	,	PUNCT
inlawrev-2294	347	16	recognizing	recognize	VERB
inlawrev-2294	347	17	their	their	PRON
inlawrev-2294	347	18	inability	inability	NOUN
inlawrev-2294	347	19	to	to	PART
inlawrev-2294	347	20	properly	properly	ADV
inlawrev-2294	347	21	appraise	appraise	VERB
inlawrev-2294	347	22	the	the	DET
inlawrev-2294	347	23	collateral	collateral	NOUN
inlawrev-2294	347	24	,	,	PUNCT
inlawrev-2294	347	25	issued	issue	VERB
inlawrev-2294	347	26	a	a	DET
inlawrev-2294	347	27	qualified	qualified	ADJ
inlawrev-2294	347	28	opinion	opinion	NOUN
inlawrev-2294	347	29	.	.	PUNCT
inlawrev-2294	348	1	69	69	NUM
inlawrev-2294	348	2	after	after	SCONJ
inlawrev-2294	348	3	the	the	DET
inlawrev-2294	348	4	corporation	corporation	NOUN
inlawrev-2294	348	5	was	be	AUX
inlawrev-2294	348	6	declared	declare	VERB
inlawrev-2294	348	7	bankrupt	bankrupt	ADJ
inlawrev-2294	348	8	,	,	PUNCT
inlawrev-2294	348	9	the	the	DET
inlawrev-2294	348	10	lender	lender	NOUN
inlawrev-2294	348	11	filed	file	VERB
inlawrev-2294	348	12	suit	suit	NOUN
inlawrev-2294	348	13	against	against	ADP
inlawrev-2294	348	14	the	the	DET
inlawrev-2294	348	15	auditors	auditor	NOUN
inlawrev-2294	348	16	,	,	PUNCT
inlawrev-2294	348	17	claiming	claim	VERB
inlawrev-2294	348	18	that	that	SCONJ
inlawrev-2294	348	19	the	the	DET
inlawrev-2294	348	20	auditors	auditor	NOUN
inlawrev-2294	348	21	had	have	AUX
inlawrev-2294	348	22	been	be	AUX
inlawrev-2294	348	23	negligent	negligent	ADJ
inlawrev-2294	348	24	in	in	ADP
inlawrev-2294	348	25	conducting	conduct	VERB
inlawrev-2294	348	26	preand	preand	NOUN
inlawrev-2294	348	27	post	post	ADJ
inlawrev-2294	348	28	-	-	ADJ
inlawrev-2294	348	29	loan	loan	ADJ
inlawrev-2294	348	30	audits	audits	NOUN
inlawrev-2294	348	31	and	and	CCONJ
inlawrev-2294	348	32	by	by	ADP
inlawrev-2294	348	33	concealing	conceal	VERB
inlawrev-2294	348	34	the	the	DET
inlawrev-2294	348	35	overvalued	overvalue	VERB
inlawrev-2294	348	36	receivables	receivables	NOUN
inlawrev-2294	348	37	of	of	ADP
inlawrev-2294	348	38	the	the	DET
inlawrev-2294	348	39	corporation	corporation	NOUN
inlawrev-2294	348	40	.	.	PUNCT
inlawrev-2294	349	1	plaintiff	plaintiff	NOUN
inlawrev-2294	349	2	claimed	claim	VERB
inlawrev-2294	349	3	that	that	SCONJ
inlawrev-2294	349	4	although	although	SCONJ
inlawrev-2294	349	5	proper	proper	ADJ
inlawrev-2294	349	6	disclosure	disclosure	NOUN
inlawrev-2294	349	7	had	have	AUX
inlawrev-2294	349	8	been	be	AUX
inlawrev-2294	349	9	made	make	VERB
inlawrev-2294	349	10	as	as	ADP
inlawrev-2294	349	11	to	to	ADP
inlawrev-2294	349	12	the	the	DET
inlawrev-2294	349	13	method	method	NOUN
inlawrev-2294	349	14	of	of	ADP
inlawrev-2294	349	15	valuing	value	VERB
inlawrev-2294	349	16	the	the	DET
inlawrev-2294	349	17	underlying	underlie	VERB
inlawrev-2294	349	18	collateral	collateral	NOUN
inlawrev-2294	349	19	,	,	PUNCT
inlawrev-2294	349	20	no	no	DET
inlawrev-2294	349	21	such	such	ADJ
inlawrev-2294	349	22	disclosure	disclosure	NOUN
inlawrev-2294	349	23	was	be	AUX
inlawrev-2294	349	24	made	make	VERB
inlawrev-2294	349	25	as	as	ADP
inlawrev-2294	349	26	to	to	ADP
inlawrev-2294	349	27	the	the	DET
inlawrev-2294	349	28	general	general	ADJ
inlawrev-2294	349	29	collectibility	collectibility	NOUN
inlawrev-2294	349	30	of	of	ADP
inlawrev-2294	349	31	the	the	DET
inlawrev-2294	349	32	receivables	receivables	NOUN
inlawrev-2294	349	33	,	,	PUNCT
inlawrev-2294	349	34	most	most	ADJ
inlawrev-2294	349	35	of	of	ADP
inlawrev-2294	349	36	which	which	PRON
inlawrev-2294	349	37	were	be	AUX
inlawrev-2294	349	38	grossly	grossly	ADV
inlawrev-2294	349	39	overvalued	overvalue	VERB
inlawrev-2294	349	40	.	.	PUNCT
inlawrev-2294	350	1	the	the	DET
inlawrev-2294	350	2	auditors	auditor	NOUN
inlawrev-2294	350	3	subsequently	subsequently	ADV
inlawrev-2294	350	4	prevailed	prevail	VERB
inlawrev-2294	350	5	,	,	PUNCT
inlawrev-2294	350	6	arguing	argue	VERB
inlawrev-2294	350	7	that	that	SCONJ
inlawrev-2294	350	8	the	the	DET
inlawrev-2294	350	9	corporation	corporation	NOUN
inlawrev-2294	350	10	had	have	AUX
inlawrev-2294	350	11	not	not	PART
inlawrev-2294	350	12	relied	rely	VERB
inlawrev-2294	350	13	upon	upon	SCONJ
inlawrev-2294	350	14	the	the	DET
inlawrev-2294	350	15	overall	overall	ADJ
inlawrev-2294	350	16	financial	financial	ADJ
inlawrev-2294	350	17	stability	stability	NOUN
inlawrev-2294	350	18	of	of	ADP
inlawrev-2294	350	19	the	the	DET
inlawrev-2294	350	20	borrowers	borrower	NOUN
inlawrev-2294	350	21	(	(	PUNCT
inlawrev-2294	350	22	or	or	CCONJ
inlawrev-2294	350	23	the	the	DET
inlawrev-2294	350	24	face	face	NOUN
inlawrev-2294	350	25	value	value	NOUN
inlawrev-2294	350	26	of	of	ADP
inlawrev-2294	350	27	the	the	DET
inlawrev-2294	350	28	receivable	receivable	NOUN
inlawrev-2294	350	29	)	)	PUNCT
inlawrev-2294	350	30	but	but	CCONJ
inlawrev-2294	350	31	rather	rather	ADV
inlawrev-2294	350	32	only	only	ADV
inlawrev-2294	350	33	upon	upon	SCONJ
inlawrev-2294	350	34	the	the	DET
inlawrev-2294	350	35	supporting	support	VERB
inlawrev-2294	350	36	collateral	collateral	NOUN
inlawrev-2294	350	37	,	,	PUNCT
inlawrev-2294	350	38	and	and	CCONJ
inlawrev-2294	350	39	this	this	DET
inlawrev-2294	350	40	reliance	reliance	NOUN
inlawrev-2294	350	41	was	be	AUX
inlawrev-2294	350	42	appropriately	appropriately	ADV
inlawrev-2294	350	43	disclosed	disclose	VERB
inlawrev-2294	350	44	.	.	PUNCT
inlawrev-2294	351	1	the	the	DET
inlawrev-2294	351	2	second	second	ADJ
inlawrev-2294	351	3	circuit	circuit	NOUN
inlawrev-2294	351	4	court	court	NOUN
inlawrev-2294	351	5	of	of	ADP
inlawrev-2294	351	6	appeals	appeal	NOUN
inlawrev-2294	351	7	,	,	PUNCT
inlawrev-2294	351	8	in	in	ADP
inlawrev-2294	351	9	upholding	uphold	VERB
inlawrev-2294	351	10	a	a	DET
inlawrev-2294	351	11	jury	jury	NOUN
inlawrev-2294	351	12	verdict	verdict	NOUN
inlawrev-2294	351	13	for	for	ADP
inlawrev-2294	351	14	the	the	DET
inlawrev-2294	351	15	64at	64at	NOUN
inlawrev-2294	351	16	the	the	DET
inlawrev-2294	351	17	very	very	ADV
inlawrev-2294	351	18	least	least	ADJ
inlawrev-2294	351	19	,	,	PUNCT
inlawrev-2294	351	20	the	the	DET
inlawrev-2294	351	21	opinion	opinion	NOUN
inlawrev-2294	351	22	should	should	AUX
inlawrev-2294	351	23	have	have	AUX
inlawrev-2294	351	24	contained	contain	VERB
inlawrev-2294	351	25	a	a	DET
inlawrev-2294	351	26	separate	separate	ADJ
inlawrev-2294	351	27	paragraph	paragraph	NOUN
inlawrev-2294	351	28	indicating	indicate	VERB
inlawrev-2294	351	29	their	their	PRON
inlawrev-2294	351	30	failure	failure	NOUN
inlawrev-2294	351	31	to	to	PART
inlawrev-2294	351	32	audit	audit	VERB
inlawrev-2294	351	33	the	the	DET
inlawrev-2294	351	34	foreign	foreign	ADJ
inlawrev-2294	351	35	records	record	NOUN
inlawrev-2294	351	36	,	,	PUNCT
inlawrev-2294	351	37	the	the	DET
inlawrev-2294	351	38	scope	scope	NOUN
inlawrev-2294	351	39	paragraph	paragraph	NOUN
inlawrev-2294	351	40	should	should	AUX
inlawrev-2294	351	41	have	have	AUX
inlawrev-2294	351	42	referred	refer	VERB
inlawrev-2294	351	43	to	to	ADP
inlawrev-2294	351	44	this	this	DET
inlawrev-2294	351	45	separate	separate	ADJ
inlawrev-2294	351	46	paragraph	paragraph	NOUN
inlawrev-2294	351	47	,	,	PUNCT
inlawrev-2294	351	48	and	and	CCONJ
inlawrev-2294	351	49	their	their	PRON
inlawrev-2294	351	50	opinion	opinion	NOUN
inlawrev-2294	351	51	paragraph	paragraph	NOUN
inlawrev-2294	351	52	should	should	AUX
inlawrev-2294	351	53	have	have	AUX
inlawrev-2294	351	54	contained	contain	VERB
inlawrev-2294	351	55	an	an	DET
inlawrev-2294	351	56	"	"	PUNCT
inlawrev-2294	351	57	except	except	SCONJ
inlawrev-2294	351	58	for	for	ADP
inlawrev-2294	351	59	"	"	PUNCT
inlawrev-2294	351	60	sentence	sentence	NOUN
inlawrev-2294	351	61	disclosing	disclose	VERB
inlawrev-2294	351	62	their	their	PRON
inlawrev-2294	351	63	reliance	reliance	NOUN
inlawrev-2294	351	64	.	.	PUNCT
inlawrev-2294	352	1	see	see	AUX
inlawrev-2294	352	2	generally	generally	ADV
inlawrev-2294	352	3	aicpa	aicpa	VERB
inlawrev-2294	352	4	professional	professional	ADJ
inlawrev-2294	352	5	standards	standard	NOUN
inlawrev-2294	352	6	,	,	PUNCT
inlawrev-2294	352	7	supra	supra	PROPN
inlawrev-2294	352	8	note	note	NOUN
inlawrev-2294	352	9	3	3	NUM
inlawrev-2294	352	10	,	,	PUNCT
inlawrev-2294	352	11	§	§	PROPN
inlawrev-2294	352	12	§	§	PROPN
inlawrev-2294	352	13	509.32	509.32	NUM
inlawrev-2294	352	14	-	-	SYM
inlawrev-2294	352	15	509.35	509.35	NUM
inlawrev-2294	352	16	.	.	PUNCT
inlawrev-2294	353	1	95224	95224	NUM
inlawrev-2294	353	2	f.2d	f.2d	PUNCT
inlawrev-2294	353	3	44	44	NUM
inlawrev-2294	353	4	(	(	PUNCT
inlawrev-2294	353	5	2d	2d	NUM
inlawrev-2294	353	6	cir	cir	NOUN
inlawrev-2294	353	7	.	.	PUNCT
inlawrev-2294	354	1	1955	1955	NUM
inlawrev-2294	354	2	)	)	PUNCT
inlawrev-2294	354	3	.	.	PUNCT
inlawrev-2294	355	1	"	"	PUNCT
inlawrev-2294	355	2	"	"	PUNCT
inlawrev-2294	355	3	the	the	DET
inlawrev-2294	355	4	opinion	opinion	NOUN
inlawrev-2294	355	5	read	read	VERB
inlawrev-2294	355	6	as	as	SCONJ
inlawrev-2294	355	7	follows	follow	VERB
inlawrev-2294	355	8	:	:	PUNCT
inlawrev-2294	355	9	while	while	SCONJ
inlawrev-2294	355	10	it	it	PRON
inlawrev-2294	355	11	is	be	AUX
inlawrev-2294	355	12	not	not	PART
inlawrev-2294	355	13	within	within	ADP
inlawrev-2294	355	14	our	our	PRON
inlawrev-2294	355	15	province	province	NOUN
inlawrev-2294	355	16	to	to	PART
inlawrev-2294	355	17	pass	pass	VERB
inlawrev-2294	355	18	upon	upon	SCONJ
inlawrev-2294	355	19	or	or	CCONJ
inlawrev-2294	355	20	assume	assume	VERB
inlawrev-2294	355	21	responsibility	responsibility	NOUN
inlawrev-2294	355	22	for	for	ADP
inlawrev-2294	355	23	the	the	DET
inlawrev-2294	355	24	legal	legal	ADJ
inlawrev-2294	355	25	or	or	CCONJ
inlawrev-2294	355	26	equitable	equitable	ADJ
inlawrev-2294	355	27	title	title	NOUN
inlawrev-2294	355	28	to	to	ADP
inlawrev-2294	355	29	the	the	DET
inlawrev-2294	355	30	commercial	commercial	ADJ
inlawrev-2294	355	31	receivables	receivables	NOUN
inlawrev-2294	355	32	purchased	purchase	VERB
inlawrev-2294	355	33	by	by	ADP
inlawrev-2294	355	34	the	the	DET
inlawrev-2294	355	35	companies	company	NOUN
inlawrev-2294	355	36	or	or	CCONJ
inlawrev-2294	355	37	the	the	DET
inlawrev-2294	355	38	valuation	valuation	NOUN
inlawrev-2294	355	39	of	of	ADP
inlawrev-2294	355	40	any	any	DET
inlawrev-2294	355	41	security	security	NOUN
inlawrev-2294	355	42	thereto	thereto	VERB
inlawrev-2294	355	43	accepted	accept	VERB
inlawrev-2294	355	44	and	and	CCONJ
inlawrev-2294	355	45	held	hold	VERB
inlawrev-2294	355	46	by	by	ADP
inlawrev-2294	355	47	them	they	PRON
inlawrev-2294	355	48	,	,	PUNCT
inlawrev-2294	355	49	it	it	PRON
inlawrev-2294	355	50	was	be	AUX
inlawrev-2294	355	51	apparent	apparent	ADJ
inlawrev-2294	355	52	from	from	ADP
inlawrev-2294	355	53	their	their	PRON
inlawrev-2294	355	54	books	book	NOUN
inlawrev-2294	355	55	and	and	CCONJ
inlawrev-2294	355	56	records	record	NOUN
inlawrev-2294	355	57	and	and	CCONJ
inlawrev-2294	355	58	by	by	ADP
inlawrev-2294	355	59	opinion	opinion	NOUN
inlawrev-2294	355	60	of	of	ADP
inlawrev-2294	355	61	counsel	counsel	NOUN
inlawrev-2294	355	62	,	,	PUNCT
inlawrev-2294	355	63	that	that	SCONJ
inlawrev-2294	355	64	their	their	PRON
inlawrev-2294	355	65	contractual	contractual	ADJ
inlawrev-2294	355	66	and	and	CCONJ
inlawrev-2294	355	67	assignment	assignment	NOUN
inlawrev-2294	355	68	forms	form	NOUN
inlawrev-2294	355	69	are	be	AUX
inlawrev-2294	355	70	adequate	adequate	ADJ
inlawrev-2294	355	71	for	for	ADP
inlawrev-2294	355	72	their	their	PRON
inlawrev-2294	355	73	legal	legal	ADJ
inlawrev-2294	355	74	protection	protection	NOUN
inlawrev-2294	355	75	in	in	ADP
inlawrev-2294	355	76	connection	connection	NOUN
inlawrev-2294	355	77	with	with	ADP
inlawrev-2294	355	78	the	the	DET
inlawrev-2294	355	79	collection	collection	NOUN
inlawrev-2294	355	80	and	and	CCONJ
inlawrev-2294	355	81	liquidation	liquidation	NOUN
inlawrev-2294	355	82	of	of	ADP
inlawrev-2294	355	83	commercial	commercial	ADJ
inlawrev-2294	355	84	receivables	receivables	NOUN
inlawrev-2294	355	85	purchased	purchase	VERB
inlawrev-2294	355	86	.	.	PUNCT
inlawrev-2294	356	1	i	i	PRON
inlawrev-2294	356	2	d.	d.	PROPN
inlawrev-2294	356	3	at	at	ADP
inlawrev-2294	356	4	46	46	NUM
inlawrev-2294	356	5	(	(	PUNCT
inlawrev-2294	356	6	emphasis	emphasis	NOUN
inlawrev-2294	356	7	added	add	VERB
inlawrev-2294	356	8	)	)	PUNCT
inlawrev-2294	356	9	.	.	PUNCT
inlawrev-2294	357	1	1978	1978	NUM
inlawrev-2294	357	2	]	]	PUNCT
inlawrev-2294	357	3	qualifications	qualification	NOUN
inlawrev-2294	357	4	and	and	CCONJ
inlawrev-2294	357	5	disclaimers	disclaimer	NOUN
inlawrev-2294	357	6	447	447	NUM
inlawrev-2294	357	7	auditors	auditor	NOUN
inlawrev-2294	357	8	,	,	PUNCT
inlawrev-2294	357	9	ruled	rule	VERB
inlawrev-2294	357	10	that	that	SCONJ
inlawrev-2294	357	11	a	a	DET
inlawrev-2294	357	12	jury	jury	NOUN
inlawrev-2294	357	13	could	could	AUX
inlawrev-2294	357	14	have	have	AUX
inlawrev-2294	357	15	reasonably	reasonably	ADV
inlawrev-2294	357	16	found	find	VERB
inlawrev-2294	357	17	that	that	SCONJ
inlawrev-2294	357	18	the	the	DET
inlawrev-2294	357	19	dichotomy	dichotomy	NOUN
inlawrev-2294	357	20	between	between	ADP
inlawrev-2294	357	21	the	the	DET
inlawrev-2294	357	22	face	face	NOUN
inlawrev-2294	357	23	value	value	NOUN
inlawrev-2294	357	24	of	of	ADP
inlawrev-2294	357	25	the	the	DET
inlawrev-2294	357	26	receivable	receivable	NOUN
inlawrev-2294	357	27	and	and	CCONJ
inlawrev-2294	357	28	the	the	DET
inlawrev-2294	357	29	appraised	appraise	VERB
inlawrev-2294	357	30	value	value	NOUN
inlawrev-2294	357	31	of	of	ADP
inlawrev-2294	357	32	the	the	DET
inlawrev-2294	357	33	collateral	collateral	NOUN
inlawrev-2294	357	34	was	be	AUX
inlawrev-2294	357	35	meaningless	meaningless	ADJ
inlawrev-2294	357	36	and	and	CCONJ
inlawrev-2294	357	37	that	that	SCONJ
inlawrev-2294	357	38	the	the	DET
inlawrev-2294	357	39	method	method	NOUN
inlawrev-2294	357	40	of	of	ADP
inlawrev-2294	357	41	valuation	valuation	NOUN
inlawrev-2294	357	42	had	have	AUX
inlawrev-2294	357	43	been	be	AUX
inlawrev-2294	357	44	adequately	adequately	ADV
inlawrev-2294	357	45	disclosed	disclose	VERB
inlawrev-2294	357	46	.	.	PUNCT
inlawrev-2294	358	1	this	this	DET
inlawrev-2294	358	2	finding	finding	NOUN
inlawrev-2294	358	3	upheld	uphold	VERB
inlawrev-2294	358	4	the	the	DET
inlawrev-2294	358	5	auditors	auditor	NOUN
inlawrev-2294	358	6	'	'	PART
inlawrev-2294	358	7	assertion	assertion	NOUN
inlawrev-2294	358	8	that	that	SCONJ
inlawrev-2294	358	9	the	the	DET
inlawrev-2294	358	10	qualification	qualification	NOUN
inlawrev-2294	358	11	as	as	ADP
inlawrev-2294	358	12	to	to	ADP
inlawrev-2294	358	13	valuation	valuation	NOUN
inlawrev-2294	358	14	of	of	ADP
inlawrev-2294	358	15	the	the	DET
inlawrev-2294	358	16	collateral	collateral	NOUN
inlawrev-2294	358	17	extended	extend	VERB
inlawrev-2294	358	18	to	to	ADP
inlawrev-2294	358	19	the	the	DET
inlawrev-2294	358	20	face	face	NOUN
inlawrev-2294	358	21	value	value	NOUN
inlawrev-2294	358	22	of	of	ADP
inlawrev-2294	358	23	the	the	DET
inlawrev-2294	358	24	receivable	receivable	NOUN
inlawrev-2294	358	25	as	as	ADP
inlawrev-2294	358	26	well.97	well.97	NOUN
inlawrev-2294	358	27	it	it	PRON
inlawrev-2294	358	28	is	be	AUX
inlawrev-2294	358	29	difficult	difficult	ADJ
inlawrev-2294	358	30	to	to	PART
inlawrev-2294	358	31	assess	assess	VERB
inlawrev-2294	358	32	the	the	DET
inlawrev-2294	358	33	overall	overall	ADJ
inlawrev-2294	358	34	adequacy	adequacy	NOUN
inlawrev-2294	358	35	of	of	ADP
inlawrev-2294	358	36	the	the	DET
inlawrev-2294	358	37	auditors	auditor	NOUN
inlawrev-2294	358	38	'	'	PART
inlawrev-2294	358	39	qualification	qualification	NOUN
inlawrev-2294	358	40	in	in	ADP
inlawrev-2294	358	41	glover	glover	PROPN
inlawrev-2294	358	42	,	,	PUNCT
inlawrev-2294	358	43	since	since	SCONJ
inlawrev-2294	358	44	the	the	DET
inlawrev-2294	358	45	court	court	NOUN
inlawrev-2294	358	46	's	's	PART
inlawrev-2294	358	47	opinion	opinion	NOUN
inlawrev-2294	358	48	only	only	ADV
inlawrev-2294	358	49	reproduced	reproduce	VERB
inlawrev-2294	358	50	a	a	DET
inlawrev-2294	358	51	limited	limited	ADJ
inlawrev-2294	358	52	portion	portion	NOUN
inlawrev-2294	358	53	of	of	ADP
inlawrev-2294	358	54	the	the	DET
inlawrev-2294	358	55	qualification	qualification	NOUN
inlawrev-2294	358	56	.	.	PUNCT
inlawrev-2294	359	1	in	in	ADP
inlawrev-2294	359	2	all	all	DET
inlawrev-2294	359	3	probability	probability	NOUN
inlawrev-2294	359	4	,	,	PUNCT
inlawrev-2294	359	5	the	the	DET
inlawrev-2294	359	6	portion	portion	NOUN
inlawrev-2294	359	7	reproduced	reproduce	VERB
inlawrev-2294	359	8	was	be	AUX
inlawrev-2294	359	9	the	the	DET
inlawrev-2294	359	10	explanatory	explanatory	ADJ
inlawrev-2294	359	11	paragraph	paragraph	NOUN
inlawrev-2294	359	12	in	in	ADP
inlawrev-2294	359	13	which	which	DET
inlawrev-2294	359	14	case	case	NOUN
inlawrev-2294	359	15	the	the	DET
inlawrev-2294	359	16	a.i.c.p.a	a.i.c.p.a	NOUN
inlawrev-2294	359	17	.	.	PUNCT
inlawrev-2294	359	18	's	's	PART
inlawrev-2294	359	19	requirements	requirement	NOUN
inlawrev-2294	359	20	would	would	AUX
inlawrev-2294	359	21	now	now	ADV
inlawrev-2294	359	22	demand	demand	VERB
inlawrev-2294	359	23	considerably	considerably	ADV
inlawrev-2294	359	24	more	more	ADJ
inlawrev-2294	359	25	disclosures	disclosure	NOUN
inlawrev-2294	359	26	than	than	ADP
inlawrev-2294	359	27	those	those	PRON
inlawrev-2294	359	28	made	make	VERB
inlawrev-2294	359	29	.	.	PUNCT
inlawrev-2294	360	1	the	the	DET
inlawrev-2294	360	2	reasons	reason	NOUN
inlawrev-2294	360	3	for	for	ADP
inlawrev-2294	360	4	the	the	DET
inlawrev-2294	360	5	qualification	qualification	NOUN
inlawrev-2294	360	6	should	should	AUX
inlawrev-2294	360	7	have	have	AUX
inlawrev-2294	360	8	been	be	AUX
inlawrev-2294	360	9	set	set	VERB
inlawrev-2294	360	10	forth	forth	ADP
inlawrev-2294	360	11	more	more	ADV
inlawrev-2294	360	12	clearly	clearly	ADV
inlawrev-2294	360	13	,	,	PUNCT
inlawrev-2294	360	14	rather	rather	ADV
inlawrev-2294	360	15	than	than	ADP
inlawrev-2294	360	16	merely	merely	ADV
inlawrev-2294	360	17	stating	state	VERB
inlawrev-2294	360	18	:	:	PUNCT
inlawrev-2294	360	19	"	"	PUNCT
inlawrev-2294	360	20	[	[	X
inlawrev-2294	360	21	i]t	i]t	NOUN
inlawrev-2294	360	22	is	be	AUX
inlawrev-2294	360	23	not	not	PART
inlawrev-2294	360	24	within	within	ADP
inlawrev-2294	360	25	our	our	PRON
inlawrev-2294	360	26	province	province	NOUN
inlawrev-2294	360	27	.	.	PUNCT
inlawrev-2294	360	28	.	.	PUNCT
inlawrev-2294	360	29	.	.	PUNCT
inlawrev-2294	361	1	."68	."68	PUNCT
inlawrev-2294	362	1	the	the	DET
inlawrev-2294	362	2	degree	degree	NOUN
inlawrev-2294	362	3	of	of	ADP
inlawrev-2294	362	4	reliance	reliance	NOUN
inlawrev-2294	362	5	that	that	PRON
inlawrev-2294	362	6	the	the	DET
inlawrev-2294	362	7	corporation	corporation	NOUN
inlawrev-2294	362	8	placed	place	VERB
inlawrev-2294	362	9	on	on	ADP
inlawrev-2294	362	10	the	the	DET
inlawrev-2294	362	11	valuation	valuation	NOUN
inlawrev-2294	362	12	of	of	ADP
inlawrev-2294	362	13	the	the	DET
inlawrev-2294	362	14	supporting	support	VERB
inlawrev-2294	362	15	collateral	collateral	NOUN
inlawrev-2294	362	16	and	and	CCONJ
inlawrev-2294	362	17	its	its	PRON
inlawrev-2294	362	18	relationship	relationship	NOUN
inlawrev-2294	362	19	to	to	ADP
inlawrev-2294	362	20	the	the	DET
inlawrev-2294	362	21	ultimate	ultimate	ADJ
inlawrev-2294	362	22	collectability	collectability	NOUN
inlawrev-2294	362	23	of	of	ADP
inlawrev-2294	362	24	the	the	DET
inlawrev-2294	362	25	receivables	receivables	NOUN
inlawrev-2294	362	26	should	should	AUX
inlawrev-2294	362	27	also	also	ADV
inlawrev-2294	362	28	have	have	AUX
inlawrev-2294	362	29	been	be	AUX
inlawrev-2294	362	30	disclosed.69	disclosed.69	NOUN
inlawrev-2294	362	31	finally	finally	ADV
inlawrev-2294	362	32	,	,	PUNCT
inlawrev-2294	362	33	the	the	DET
inlawrev-2294	362	34	auditors	auditor	NOUN
inlawrev-2294	362	35	should	should	AUX
inlawrev-2294	362	36	have	have	AUX
inlawrev-2294	362	37	noted	note	VERB
inlawrev-2294	362	38	the	the	DET
inlawrev-2294	362	39	impact	impact	NOUN
inlawrev-2294	362	40	on	on	ADP
inlawrev-2294	362	41	the	the	DET
inlawrev-2294	362	42	overall	overall	ADJ
inlawrev-2294	362	43	stability	stability	NOUN
inlawrev-2294	362	44	of	of	ADP
inlawrev-2294	362	45	the	the	DET
inlawrev-2294	362	46	corporation	corporation	NOUN
inlawrev-2294	362	47	if	if	SCONJ
inlawrev-2294	362	48	a	a	DET
inlawrev-2294	362	49	considerable	considerable	ADJ
inlawrev-2294	362	50	number	number	NOUN
inlawrev-2294	362	51	of	of	ADP
inlawrev-2294	362	52	the	the	DET
inlawrev-2294	362	53	receivables	receivables	NOUN
inlawrev-2294	362	54	had	have	AUX
inlawrev-2294	362	55	proved	prove	VERB
inlawrev-2294	362	56	uncollectible.70	uncollectible.70	ADV
inlawrev-2294	362	57	in	in	ADP
inlawrev-2294	362	58	stephens	stephens	PROPN
inlawrev-2294	362	59	industries	industries	PROPN
inlawrev-2294	362	60	,	,	PUNCT
inlawrev-2294	362	61	inc	inc	PROPN
inlawrev-2294	362	62	.	.	PROPN
inlawrev-2294	363	1	v.	v.	PROPN
inlawrev-2294	363	2	haskins	haskins	PROPN
inlawrev-2294	363	3	&	&	CCONJ
inlawrev-2294	363	4	sells	sells	PROPN
inlawrev-2294	363	5	,	,	PUNCT
inlawrev-2294	363	6	71	71	NUM
inlawrev-2294	363	7	two	two	NUM
inlawrev-2294	363	8	car	car	NOUN
inlawrev-2294	363	9	-	-	PUNCT
inlawrev-2294	363	10	rental	rental	NOUN
inlawrev-2294	363	11	companies	company	NOUN
inlawrev-2294	364	1	retained	retain	VERB
inlawrev-2294	364	2	the	the	DET
inlawrev-2294	364	3	defendant	defendant	NOUN
inlawrev-2294	364	4	-	-	PUNCT
inlawrev-2294	364	5	accountants	accountant	NOUN
inlawrev-2294	364	6	to	to	PART
inlawrev-2294	364	7	determine	determine	VERB
inlawrev-2294	364	8	their	their	PRON
inlawrev-2294	364	9	net	net	ADJ
inlawrev-2294	364	10	worth	worth	NOUN
inlawrev-2294	364	11	and	and	CCONJ
inlawrev-2294	364	12	to	to	PART
inlawrev-2294	364	13	conduct	conduct	VERB
inlawrev-2294	364	14	an	an	DET
inlawrev-2294	364	15	audit	audit	NOUN
inlawrev-2294	364	16	in	in	ADP
inlawrev-2294	364	17	anticipation	anticipation	NOUN
inlawrev-2294	364	18	of	of	ADP
inlawrev-2294	364	19	the	the	DET
inlawrev-2294	364	20	sale	sale	NOUN
inlawrev-2294	364	21	of	of	ADP
inlawrev-2294	364	22	the	the	DET
inlawrev-2294	364	23	two	two	NUM
inlawrev-2294	364	24	companies	company	NOUN
inlawrev-2294	364	25	.	.	PUNCT
inlawrev-2294	365	1	the	the	DET
inlawrev-2294	365	2	audit	audit	NOUN
inlawrev-2294	365	3	was	be	AUX
inlawrev-2294	365	4	initiated	initiate	VERB
inlawrev-2294	365	5	pursuant	pursuant	ADJ
inlawrev-2294	365	6	to	to	ADP
inlawrev-2294	365	7	the	the	DET
inlawrev-2294	365	8	purchase	purchase	NOUN
inlawrev-2294	365	9	agreement	agreement	NOUN
inlawrev-2294	365	10	between	between	ADP
inlawrev-2294	365	11	plaintiff	plaintiff	NOUN
inlawrev-2294	365	12	and	and	CCONJ
inlawrev-2294	365	13	the	the	DET
inlawrev-2294	365	14	companies	company	NOUN
inlawrev-2294	365	15	,	,	PUNCT
inlawrev-2294	365	16	the	the	DET
inlawrev-2294	365	17	terms	term	NOUN
inlawrev-2294	365	18	of	of	ADP
inlawrev-2294	365	19	which	which	PRON
inlawrev-2294	365	20	specifically	specifically	ADV
inlawrev-2294	365	21	provided	provide	VERB
inlawrev-2294	365	22	that	that	SCONJ
inlawrev-2294	365	23	accounts	account	NOUN
inlawrev-2294	365	24	receivable	receivable	ADJ
inlawrev-2294	365	25	were	be	AUX
inlawrev-2294	365	26	not	not	PART
inlawrev-2294	365	27	to	to	PART
inlawrev-2294	365	28	be	be	AUX
inlawrev-2294	365	29	adjusted	adjust	VERB
inlawrev-2294	365	30	to	to	PART
inlawrev-2294	365	31	reflect	reflect	VERB
inlawrev-2294	365	32	uncollectible	uncollectible	ADJ
inlawrev-2294	365	33	accounts	account	NOUN
inlawrev-2294	365	34	.	.	PUNCT
inlawrev-2294	366	1	72	72	NUM
inlawrev-2294	366	2	in	in	ADP
inlawrev-2294	366	3	reliance	reliance	NOUN
inlawrev-2294	366	4	on	on	ADP
inlawrev-2294	366	5	the	the	DET
inlawrev-2294	366	6	audited	audit	VERB
inlawrev-2294	366	7	statements	statement	NOUN
inlawrev-2294	366	8	,	,	PUNCT
inlawrev-2294	366	9	plaintiff	plaintiff	NOUN
inlawrev-2294	366	10	purchased	purchase	VERB
inlawrev-2294	366	11	a	a	DET
inlawrev-2294	366	12	two	two	NUM
inlawrev-2294	366	13	-	-	PUNCT
inlawrev-2294	366	14	thirds	third	NOUN
inlawrev-2294	366	15	interest	interest	NOUN
inlawrev-2294	366	16	in	in	ADP
inlawrev-2294	366	17	the	the	DET
inlawrev-2294	366	18	two	two	NUM
inlawrev-2294	366	19	companies	company	NOUN
inlawrev-2294	366	20	.	.	PUNCT
inlawrev-2294	367	1	after	after	SCONJ
inlawrev-2294	367	2	both	both	DET
inlawrev-2294	367	3	companies	company	NOUN
inlawrev-2294	367	4	failed	fail	VERB
inlawrev-2294	367	5	,	,	PUNCT
inlawrev-2294	367	6	plaintiff	plaintiff	NOUN
inlawrev-2294	367	7	filed	file	VERB
inlawrev-2294	367	8	suit	suit	NOUN
inlawrev-2294	367	9	against	against	ADP
inlawrev-2294	367	10	the	the	DET
inlawrev-2294	367	11	accountants	accountant	NOUN
inlawrev-2294	367	12	,	,	PUNCT
inlawrev-2294	367	13	claiming	claim	VERB
inlawrev-2294	367	14	that	that	SCONJ
inlawrev-2294	367	15	the	the	DET
inlawrev-2294	367	16	audited	audit	VERB
inlawrev-2294	367	17	statements	statement	NOUN
inlawrev-2294	367	18	misrepresented	misrepresent	VERB
inlawrev-2294	367	19	the	the	DET
inlawrev-2294	367	20	value	value	NOUN
inlawrev-2294	367	21	of	of	ADP
inlawrev-2294	367	22	both	both	DET
inlawrev-2294	367	23	companies	company	NOUN
inlawrev-2294	367	24	'	'	PART
inlawrev-2294	367	25	accounts	account	NOUN
inlawrev-2294	367	26	receivable	receivable	ADJ
inlawrev-2294	367	27	.	.	PUNCT
inlawrev-2294	368	1	the	the	DET
inlawrev-2294	368	2	accountants	accountant	NOUN
inlawrev-2294	368	3	disclosed	disclose	VERB
inlawrev-2294	368	4	the	the	DET
inlawrev-2294	368	5	failure	failure	NOUN
inlawrev-2294	368	6	to	to	PART
inlawrev-2294	368	7	adjust	adjust	VERB
inlawrev-2294	368	8	accounts	account	NOUN
inlawrev-2294	368	9	receivable	receivable	ADJ
inlawrev-2294	368	10	in	in	ADP
inlawrev-2294	368	11	a	a	DET
inlawrev-2294	368	12	footnote	footnote	NOUN
inlawrev-2294	368	13	to	to	ADP
inlawrev-2294	368	14	the	the	DET
inlawrev-2294	368	15	balance	balance	NOUN
inlawrev-2294	368	16	sheet	sheet	NOUN
inlawrev-2294	368	17	and	and	CCONJ
inlawrev-2294	368	18	qualified	qualify	VERB
inlawrev-2294	368	19	their	their	PRON
inlawrev-2294	368	20	opinion	opinion	NOUN
inlawrev-2294	368	21	in	in	ADP
inlawrev-2294	368	22	this	this	PRON
inlawrev-2294	368	23	respect.73	respect.73	PROPN
inlawrev-2294	368	24	68aicpa	68aicpa	NUM
inlawrev-2294	368	25	professional	professional	ADJ
inlawrev-2294	368	26	standards	standard	NOUN
inlawrev-2294	368	27	,	,	PUNCT
inlawrev-2294	368	28	supra	supra	PROPN
inlawrev-2294	368	29	note	note	NOUN
inlawrev-2294	368	30	3	3	NUM
inlawrev-2294	368	31	,	,	PUNCT
inlawrev-2294	368	32	§	§	PROPN
inlawrev-2294	368	33	509.35	509.35	NUM
inlawrev-2294	368	34	.	.	PUNCT
inlawrev-2294	369	1	"	"	PUNCT
inlawrev-2294	369	2	i	i	PRON
inlawrev-2294	369	3	d.	d.	PROPN
inlawrev-2294	369	4	§	§	PROPN
inlawrev-2294	369	5	§	§	PROPN
inlawrev-2294	369	6	509.32	509.32	NUM
inlawrev-2294	369	7	-	-	SYM
inlawrev-2294	369	8	509.34	509.34	NUM
inlawrev-2294	369	9	.	.	PUNCT
inlawrev-2294	370	1	10	10	NUM
inlawrev-2294	370	2	i	i	PRON
inlawrev-2294	370	3	d.	d.	PROPN
inlawrev-2294	370	4	§	§	PROPN
inlawrev-2294	370	5	509.33	509.33	NUM
inlawrev-2294	370	6	.	.	PUNCT
inlawrev-2294	371	1	"	"	PUNCT
inlawrev-2294	371	2	438	438	NUM
inlawrev-2294	371	3	f.2d	f.2d	NUM
inlawrev-2294	371	4	357	357	NUM
inlawrev-2294	371	5	(	(	PUNCT
inlawrev-2294	371	6	10th	10th	ADJ
inlawrev-2294	371	7	cir	cir	NOUN
inlawrev-2294	371	8	.	.	PROPN
inlawrev-2294	371	9	1971	1971	NUM
inlawrev-2294	371	10	)	)	PUNCT
inlawrev-2294	371	11	.	.	PUNCT
inlawrev-2294	372	1	72the	72the	PRON
inlawrev-2294	372	2	contract	contract	NOUN
inlawrev-2294	372	3	provided	provide	VERB
inlawrev-2294	372	4	in	in	ADP
inlawrev-2294	372	5	part	part	NOUN
inlawrev-2294	372	6	:	:	PUNCT
inlawrev-2294	372	7	"	"	PUNCT
inlawrev-2294	372	8	[	[	X
inlawrev-2294	372	9	a]ccounts	a]ccount	NOUN
inlawrev-2294	372	10	receivable	receivable	ADJ
inlawrev-2294	372	11	as	as	SCONJ
inlawrev-2294	372	12	shown	show	VERB
inlawrev-2294	372	13	by	by	ADP
inlawrev-2294	372	14	the	the	DET
inlawrev-2294	372	15	records	record	NOUN
inlawrev-2294	372	16	of	of	ADP
inlawrev-2294	372	17	such	such	ADJ
inlawrev-2294	372	18	corporations	corporation	NOUN
inlawrev-2294	372	19	,	,	PUNCT
inlawrev-2294	372	20	shall	shall	AUX
inlawrev-2294	372	21	be	be	AUX
inlawrev-2294	372	22	used	use	VERB
inlawrev-2294	372	23	in	in	ADP
inlawrev-2294	372	24	determining	determine	VERB
inlawrev-2294	372	25	net	net	ADJ
inlawrev-2294	372	26	worth	worth	NOUN
inlawrev-2294	372	27	without	without	ADP
inlawrev-2294	372	28	adjustment	adjustment	NOUN
inlawrev-2294	372	29	to	to	PART
inlawrev-2294	372	30	reflect	reflect	VERB
inlawrev-2294	372	31	the	the	DET
inlawrev-2294	372	32	fact	fact	NOUN
inlawrev-2294	372	33	that	that	SCONJ
inlawrev-2294	372	34	the	the	DET
inlawrev-2294	372	35	auditors	auditor	NOUN
inlawrev-2294	372	36	may	may	AUX
inlawrev-2294	372	37	feel	feel	VERB
inlawrev-2294	372	38	certain	certain	ADJ
inlawrev-2294	372	39	accounts	account	NOUN
inlawrev-2294	372	40	are	be	AUX
inlawrev-2294	372	41	or	or	CCONJ
inlawrev-2294	372	42	may	may	AUX
inlawrev-2294	372	43	be	be	AUX
inlawrev-2294	372	44	uncollectible	uncollectible	ADJ
inlawrev-2294	372	45	in	in	ADP
inlawrev-2294	372	46	whole	whole	ADJ
inlawrev-2294	372	47	or	or	CCONJ
inlawrev-2294	372	48	part	part	NOUN
inlawrev-2294	372	49	.	.	PUNCT
inlawrev-2294	372	50	"	"	PUNCT
inlawrev-2294	373	1	i	i	PRON
inlawrev-2294	373	2	d.	d.	VERB
inlawrev-2294	373	3	at	at	ADP
inlawrev-2294	373	4	358	358	NUM
inlawrev-2294	373	5	.	.	PUNCT
inlawrev-2294	374	1	73the	73the	ADJ
inlawrev-2294	374	2	scope	scope	NOUN
inlawrev-2294	374	3	paragraph	paragraph	NOUN
inlawrev-2294	374	4	of	of	ADP
inlawrev-2294	374	5	their	their	PRON
inlawrev-2294	374	6	opinion	opinion	NOUN
inlawrev-2294	374	7	read	read	NOUN
inlawrev-2294	374	8	as	as	SCONJ
inlawrev-2294	374	9	follows	follow	VERB
inlawrev-2294	374	10	:	:	PUNCT
inlawrev-2294	374	11	our	our	PRON
inlawrev-2294	374	12	examination	examination	NOUN
inlawrev-2294	374	13	was	be	AUX
inlawrev-2294	374	14	made	make	VERB
inlawrev-2294	374	15	in	in	ADP
inlawrev-2294	374	16	accordance	accordance	NOUN
inlawrev-2294	374	17	with	with	ADP
inlawrev-2294	374	18	generally	generally	ADV
inlawrev-2294	374	19	accepted	accept	VERB
inlawrev-2294	374	20	auditing	auditing	NOUN
inlawrev-2294	374	21	standards	standard	NOUN
inlawrev-2294	374	22	,	,	PUNCT
inlawrev-2294	374	23	and	and	CCONJ
inlawrev-2294	374	24	accordingly	accordingly	ADV
inlawrev-2294	374	25	included	include	VERB
inlawrev-2294	374	26	such	such	ADJ
inlawrev-2294	374	27	tests	test	NOUN
inlawrev-2294	374	28	of	of	ADP
inlawrev-2294	374	29	the	the	DET
inlawrev-2294	374	30	accounting	accounting	NOUN
inlawrev-2294	374	31	records	record	NOUN
inlawrev-2294	374	32	and	and	CCONJ
inlawrev-2294	374	33	such	such	ADJ
inlawrev-2294	374	34	other	other	ADJ
inlawrev-2294	374	35	auditing	auditing	NOUN
inlawrev-2294	374	36	procedures	procedure	NOUN
inlawrev-2294	374	37	...	...	PUNCT
inlawrev-2294	374	38	as	as	SCONJ
inlawrev-2294	374	39	we	we	PRON
inlawrev-2294	374	40	considered	consider	VERB
inlawrev-2294	374	41	necessary	necessary	ADJ
inlawrev-2294	374	42	in	in	ADP
inlawrev-2294	374	43	the	the	DET
inlawrev-2294	374	44	circumstances	circumstance	NOUN
inlawrev-2294	374	45	,	,	PUNCT
inlawrev-2294	374	46	excepting	except	VERB
inlawrev-2294	374	47	that	that	SCONJ
inlawrev-2294	374	48	in	in	ADP
inlawrev-2294	374	49	accordance	accordance	NOUN
inlawrev-2294	374	50	with	with	ADP
inlawrev-2294	374	51	your	your	PRON
inlawrev-2294	374	52	instructions	instruction	NOUN
inlawrev-2294	374	53	we	we	PRON
inlawrev-2294	374	54	448	448	NUM
inlawrev-2294	374	55	indiana	indiana	PROPN
inlawrev-2294	374	56	law	law	PROPN
inlawrev-2294	374	57	review	review	NOUN
inlawrev-2294	374	58	[	[	X
inlawrev-2294	374	59	vol	vol	NOUN
inlawrev-2294	374	60	.	.	PUNCT
inlawrev-2294	374	61	11:431	11:431	PROPN
inlawrev-2294	374	62	plaintiff	plaintiff	NOUN
inlawrev-2294	374	63	claimed	claim	VERB
inlawrev-2294	374	64	that	that	SCONJ
inlawrev-2294	374	65	the	the	DET
inlawrev-2294	374	66	auditors	auditor	NOUN
inlawrev-2294	374	67	had	have	AUX
inlawrev-2294	374	68	failed	fail	VERB
inlawrev-2294	374	69	to	to	PART
inlawrev-2294	374	70	disclose	disclose	VERB
inlawrev-2294	374	71	the	the	DET
inlawrev-2294	374	72	questionable	questionable	ADJ
inlawrev-2294	374	73	nature	nature	NOUN
inlawrev-2294	374	74	of	of	ADP
inlawrev-2294	374	75	the	the	DET
inlawrev-2294	374	76	accounts	account	NOUN
inlawrev-2294	374	77	receivable	receivable	ADJ
inlawrev-2294	374	78	and	and	CCONJ
inlawrev-2294	374	79	were	be	AUX
inlawrev-2294	374	80	therefore	therefore	ADV
inlawrev-2294	374	81	liable	liable	ADJ
inlawrev-2294	374	82	for	for	ADP
inlawrev-2294	374	83	misrepresenting	misrepresent	VERB
inlawrev-2294	374	84	the	the	DET
inlawrev-2294	374	85	financial	financial	ADJ
inlawrev-2294	374	86	condition	condition	NOUN
inlawrev-2294	374	87	of	of	ADP
inlawrev-2294	374	88	the	the	DET
inlawrev-2294	374	89	companies	company	NOUN
inlawrev-2294	374	90	.	.	PUNCT
inlawrev-2294	375	1	the	the	DET
inlawrev-2294	375	2	court	court	NOUN
inlawrev-2294	375	3	rejected	reject	VERB
inlawrev-2294	375	4	this	this	DET
inlawrev-2294	375	5	argument	argument	NOUN
inlawrev-2294	375	6	,	,	PUNCT
inlawrev-2294	375	7	noting	note	VERB
inlawrev-2294	375	8	that	that	SCONJ
inlawrev-2294	375	9	both	both	CCONJ
inlawrev-2294	375	10	the	the	DET
inlawrev-2294	375	11	auditors	auditor	NOUN
inlawrev-2294	375	12	'	'	PART
inlawrev-2294	375	13	opinion	opinion	NOUN
inlawrev-2294	375	14	and	and	CCONJ
inlawrev-2294	375	15	the	the	DET
inlawrev-2294	375	16	balance	balance	NOUN
inlawrev-2294	375	17	sheet	sheet	NOUN
inlawrev-2294	375	18	footnote	footnote	NOUN
inlawrev-2294	375	19	had	have	AUX
inlawrev-2294	375	20	adequately	adequately	ADV
inlawrev-2294	375	21	disclosed	disclose	VERB
inlawrev-2294	375	22	the	the	DET
inlawrev-2294	375	23	failure	failure	NOUN
inlawrev-2294	375	24	to	to	PART
inlawrev-2294	375	25	adjust	adjust	VERB
inlawrev-2294	375	26	accounts	account	NOUN
inlawrev-2294	375	27	receivable	receivable	ADJ
inlawrev-2294	375	28	for	for	ADP
inlawrev-2294	375	29	uncollectibles	uncollectible	NOUN
inlawrev-2294	375	30	.	.	PUNCT
inlawrev-2294	376	1	hence	hence	ADV
inlawrev-2294	376	2	,	,	PUNCT
inlawrev-2294	376	3	the	the	DET
inlawrev-2294	376	4	court	court	NOUN
inlawrev-2294	376	5	found	find	VERB
inlawrev-2294	376	6	that	that	SCONJ
inlawrev-2294	376	7	the	the	DET
inlawrev-2294	376	8	auditors	auditor	NOUN
inlawrev-2294	376	9	had	have	AUX
inlawrev-2294	376	10	not	not	PART
inlawrev-2294	376	11	consciously	consciously	ADV
inlawrev-2294	376	12	concealed	conceal	VERB
inlawrev-2294	376	13	crucial	crucial	ADJ
inlawrev-2294	376	14	information	information	NOUN
inlawrev-2294	376	15	and	and	CCONJ
inlawrev-2294	376	16	had	have	AUX
inlawrev-2294	376	17	exercised	exercise	VERB
inlawrev-2294	376	18	the	the	DET
inlawrev-2294	376	19	required	require	VERB
inlawrev-2294	376	20	degree	degree	NOUN
inlawrev-2294	376	21	of	of	ADP
inlawrev-2294	376	22	care	care	NOUN
inlawrev-2294	376	23	and	and	CCONJ
inlawrev-2294	376	24	competence	competence	NOUN
inlawrev-2294	376	25	demanded	demand	VERB
inlawrev-2294	376	26	of	of	ADP
inlawrev-2294	376	27	the	the	DET
inlawrev-2294	376	28	accounting	accounting	NOUN
inlawrev-2294	376	29	profession	profession	NOUN
inlawrev-2294	376	30	in	in	ADP
inlawrev-2294	376	31	communicating	communicate	VERB
inlawrev-2294	376	32	the	the	DET
inlawrev-2294	376	33	relevant	relevant	ADJ
inlawrev-2294	376	34	information	information	NOUN
inlawrev-2294	376	35	.	.	PUNCT
inlawrev-2294	377	1	74	74	NUM
inlawrev-2294	377	2	the	the	DET
inlawrev-2294	377	3	court	court	NOUN
inlawrev-2294	377	4	's	's	PART
inlawrev-2294	377	5	opinion	opinion	NOUN
inlawrev-2294	377	6	can	can	AUX
inlawrev-2294	377	7	be	be	AUX
inlawrev-2294	377	8	read	read	VERB
inlawrev-2294	377	9	as	as	ADP
inlawrev-2294	377	10	holding	hold	VERB
inlawrev-2294	377	11	that	that	SCONJ
inlawrev-2294	377	12	if	if	SCONJ
inlawrev-2294	377	13	an	an	DET
inlawrev-2294	377	14	auditor	auditor	NOUN
inlawrev-2294	377	15	's	's	PART
inlawrev-2294	377	16	qualification	qualification	NOUN
inlawrev-2294	377	17	is	be	AUX
inlawrev-2294	377	18	sufficiently	sufficiently	ADV
inlawrev-2294	377	19	clear	clear	ADJ
inlawrev-2294	377	20	and	and	CCONJ
inlawrev-2294	377	21	adequately	adequately	ADV
inlawrev-2294	377	22	discloses	disclose	VERB
inlawrev-2294	377	23	the	the	DET
inlawrev-2294	377	24	nature	nature	NOUN
inlawrev-2294	377	25	of	of	ADP
inlawrev-2294	377	26	the	the	DET
inlawrev-2294	377	27	problem	problem	NOUN
inlawrev-2294	377	28	,	,	PUNCT
inlawrev-2294	377	29	he	he	PRON
inlawrev-2294	377	30	will	will	AUX
inlawrev-2294	377	31	be	be	AUX
inlawrev-2294	377	32	absolved	absolve	VERB
inlawrev-2294	377	33	from	from	ADP
inlawrev-2294	377	34	liability	liability	NOUN
inlawrev-2294	377	35	.	.	PUNCT
inlawrev-2294	378	1	at	at	ADP
inlawrev-2294	378	2	the	the	DET
inlawrev-2294	378	3	same	same	ADJ
inlawrev-2294	378	4	time	time	NOUN
inlawrev-2294	378	5	,	,	PUNCT
inlawrev-2294	378	6	it	it	PRON
inlawrev-2294	378	7	should	should	AUX
inlawrev-2294	378	8	be	be	AUX
inlawrev-2294	378	9	noted	note	VERB
inlawrev-2294	378	10	that	that	SCONJ
inlawrev-2294	378	11	the	the	DET
inlawrev-2294	378	12	auditors	auditor	NOUN
inlawrev-2294	378	13	'	'	PART
inlawrev-2294	378	14	defense	defense	NOUN
inlawrev-2294	378	15	in	in	ADP
inlawrev-2294	378	16	stephens	stephens	PROPN
inlawrev-2294	378	17	industries	industry	NOUN
inlawrev-2294	378	18	was	be	AUX
inlawrev-2294	378	19	considerably	considerably	ADV
inlawrev-2294	378	20	strengthened	strengthen	VERB
inlawrev-2294	378	21	by	by	ADP
inlawrev-2294	378	22	a	a	DET
inlawrev-2294	378	23	clause	clause	NOUN
inlawrev-2294	378	24	in	in	ADP
inlawrev-2294	378	25	the	the	DET
inlawrev-2294	378	26	contract	contract	NOUN
inlawrev-2294	378	27	-	-	PUNCT
inlawrev-2294	378	28	to	to	AUX
inlawrev-2294	378	29	-	-	PUNCT
inlawrev-2294	378	30	sell	sell	VERB
inlawrev-2294	378	31	that	that	PRON
inlawrev-2294	378	32	specifically	specifically	ADV
inlawrev-2294	378	33	excluded	exclude	VERB
inlawrev-2294	378	34	accounts	account	NOUN
inlawrev-2294	378	35	receivable	receivable	ADJ
inlawrev-2294	378	36	from	from	ADP
inlawrev-2294	378	37	the	the	DET
inlawrev-2294	378	38	audit	audit	NOUN
inlawrev-2294	378	39	verification	verification	NOUN
inlawrev-2294	378	40	.	.	PUNCT
inlawrev-2294	379	1	in	in	ADP
inlawrev-2294	379	2	macnerland	macnerland	NOUN
inlawrev-2294	379	3	v.	v.	ADP
inlawrev-2294	379	4	barnes	barne	NOUN
inlawrev-2294	379	5	,	,	PUNCT
inlawrev-2294	379	6	15	15	NUM
inlawrev-2294	379	7	airways	airways	NOUN
inlawrev-2294	379	8	rent	rent	NOUN
inlawrev-2294	379	9	-	-	PUNCT
inlawrev-2294	379	10	a	a	DET
inlawrev-2294	379	11	-	-	PUNCT
inlawrev-2294	379	12	car	car	NOUN
inlawrev-2294	379	13	retained	retain	VERB
inlawrev-2294	379	14	defendant	defendant	NOUN
inlawrev-2294	379	15	-	-	PUNCT
inlawrev-2294	379	16	accountant	accountant	NOUN
inlawrev-2294	379	17	barnes	barne	NOUN
inlawrev-2294	379	18	to	to	PART
inlawrev-2294	379	19	prepare	prepare	VERB
inlawrev-2294	379	20	its	its	PRON
inlawrev-2294	379	21	financial	financial	ADJ
inlawrev-2294	379	22	statements	statement	NOUN
inlawrev-2294	379	23	prior	prior	ADV
inlawrev-2294	379	24	to	to	ADP
inlawrev-2294	379	25	a	a	DET
inlawrev-2294	379	26	sale	sale	NOUN
inlawrev-2294	379	27	of	of	ADP
inlawrev-2294	379	28	its	its	PRON
inlawrev-2294	379	29	stock	stock	NOUN
inlawrev-2294	379	30	.	.	PUNCT
inlawrev-2294	380	1	the	the	DET
inlawrev-2294	380	2	financial	financial	ADJ
inlawrev-2294	380	3	statements	statement	NOUN
inlawrev-2294	380	4	overstated	overstate	VERB
inlawrev-2294	380	5	seller	seller	NOUN
inlawrev-2294	380	6	's	's	PART
inlawrev-2294	380	7	accounts	account	NOUN
inlawrev-2294	380	8	receivable	receivable	ADJ
inlawrev-2294	380	9	by	by	ADP
inlawrev-2294	380	10	$	$	SYM
inlawrev-2294	380	11	45,000	45,000	NUM
inlawrev-2294	380	12	.	.	PUNCT
inlawrev-2294	381	1	however	however	ADV
inlawrev-2294	381	2	,	,	PUNCT
inlawrev-2294	381	3	barnes	barne	NOUN
inlawrev-2294	381	4	issued	issue	VERB
inlawrev-2294	381	5	a	a	DET
inlawrev-2294	381	6	disclaimer	disclaimer	NOUN
inlawrev-2294	381	7	of	of	ADP
inlawrev-2294	381	8	opinion	opinion	NOUN
inlawrev-2294	381	9	based	base	VERB
inlawrev-2294	381	10	on	on	ADP
inlawrev-2294	381	11	his	his	PRON
inlawrev-2294	381	12	lack	lack	NOUN
inlawrev-2294	381	13	of	of	ADP
inlawrev-2294	381	14	independence	independence	NOUN
inlawrev-2294	381	15	from	from	ADP
inlawrev-2294	381	16	the	the	DET
inlawrev-2294	381	17	client.79	client.79	NOUN
inlawrev-2294	381	18	the	the	DET
inlawrev-2294	381	19	stock	stock	NOUN
inlawrev-2294	381	20	purchasers	purchaser	NOUN
inlawrev-2294	381	21	brought	bring	VERB
inlawrev-2294	381	22	suit	suit	NOUN
inlawrev-2294	381	23	claiming	claim	VERB
inlawrev-2294	381	24	,	,	PUNCT
inlawrev-2294	381	25	inter	inter	PROPN
inlawrev-2294	381	26	alia	alia	NOUN
inlawrev-2294	381	27	,	,	PUNCT
inlawrev-2294	381	28	that	that	SCONJ
inlawrev-2294	381	29	barnes	barne	NOUN
inlawrev-2294	381	30	had	have	AUX
inlawrev-2294	381	31	been	be	AUX
inlawrev-2294	381	32	negligent	negligent	ADJ
inlawrev-2294	381	33	in	in	ADP
inlawrev-2294	381	34	his	his	PRON
inlawrev-2294	381	35	preparation	preparation	NOUN
inlawrev-2294	381	36	of	of	ADP
inlawrev-2294	381	37	the	the	DET
inlawrev-2294	381	38	financial	financial	ADJ
inlawrev-2294	381	39	statements	statement	NOUN
inlawrev-2294	381	40	due	due	ADP
inlawrev-2294	381	41	to	to	ADP
inlawrev-2294	381	42	his	his	PRON
inlawrev-2294	381	43	failure	failure	NOUN
inlawrev-2294	381	44	to	to	PART
inlawrev-2294	381	45	disclose	disclose	VERB
inlawrev-2294	381	46	known	know	VERB
inlawrev-2294	381	47	discrepancies	discrepancy	NOUN
inlawrev-2294	381	48	in	in	ADP
inlawrev-2294	381	49	the	the	DET
inlawrev-2294	381	50	client	client	NOUN
inlawrev-2294	381	51	's	's	PART
inlawrev-2294	381	52	accounts	account	NOUN
inlawrev-2294	381	53	receivable	receivable	NOUN
inlawrev-2294	381	54	.	.	PUNCT
inlawrev-2294	382	1	the	the	DET
inlawrev-2294	382	2	georgia	georgia	PROPN
inlawrev-2294	382	3	court	court	PROPN
inlawrev-2294	382	4	of	of	ADP
inlawrev-2294	382	5	appeals	appeals	PROPN
inlawrev-2294	382	6	reversed	reverse	VERB
inlawrev-2294	382	7	the	the	DET
inlawrev-2294	382	8	trial	trial	NOUN
inlawrev-2294	382	9	court	court	NOUN
inlawrev-2294	382	10	's	's	PART
inlawrev-2294	382	11	summary	summary	NOUN
inlawrev-2294	382	12	judgment	judgment	NOUN
inlawrev-2294	382	13	in	in	ADP
inlawrev-2294	382	14	favor	favor	NOUN
inlawrev-2294	382	15	of	of	ADP
inlawrev-2294	382	16	barnes	barne	NOUN
inlawrev-2294	382	17	,	,	PUNCT
inlawrev-2294	382	18	but	but	CCONJ
inlawrev-2294	382	19	stated	state	VERB
inlawrev-2294	382	20	that	that	SCONJ
inlawrev-2294	382	21	an	an	DET
inlawrev-2294	382	22	accountant	accountant	NOUN
inlawrev-2294	382	23	would	would	AUX
inlawrev-2294	382	24	not	not	PART
inlawrev-2294	382	25	be	be	AUX
inlawrev-2294	382	26	liable	liable	ADJ
inlawrev-2294	382	27	to	to	ADP
inlawrev-2294	382	28	third	third	ADJ
inlawrev-2294	382	29	parties	party	NOUN
inlawrev-2294	382	30	not	not	PART
inlawrev-2294	382	31	in	in	ADP
inlawrev-2294	382	32	privity	privity	NOUN
inlawrev-2294	382	33	for	for	ADP
inlawrev-2294	382	34	mere	mere	ADJ
inlawrev-2294	382	35	negligence	negligence	NOUN
inlawrev-2294	382	36	in	in	ADP
inlawrev-2294	382	37	preparing	prepare	VERB
inlawrev-2294	382	38	financial	financial	ADJ
inlawrev-2294	382	39	statements	statement	NOUN
inlawrev-2294	382	40	containing	contain	VERB
inlawrev-2294	382	41	an	an	DET
inlawrev-2294	382	42	express	express	ADJ
inlawrev-2294	382	43	disclaimer	disclaimer	ADJ
inlawrev-2294	382	44	,	,	PUNCT
inlawrev-2294	382	45	absent	absent	ADJ
inlawrev-2294	382	46	specific	specific	ADJ
inlawrev-2294	382	47	undertakings	undertaking	NOUN
inlawrev-2294	382	48	by	by	ADP
inlawrev-2294	382	49	the	the	DET
inlawrev-2294	382	50	accountant	accountant	NOUN
inlawrev-2294	382	51	that	that	PRON
inlawrev-2294	382	52	were	be	AUX
inlawrev-2294	382	53	inconsistent	inconsistent	ADJ
inlawrev-2294	382	54	with	with	ADP
inlawrev-2294	382	55	the	the	DET
inlawrev-2294	382	56	disclaimer	disclaimer	NOUN
inlawrev-2294	382	57	.	.	PUNCT
inlawrev-2294	383	1	the	the	DET
inlawrev-2294	383	2	court	court	NOUN
inlawrev-2294	383	3	remanded	remand	VERB
inlawrev-2294	383	4	the	the	DET
inlawrev-2294	383	5	case	case	NOUN
inlawrev-2294	383	6	for	for	ADP
inlawrev-2294	383	7	a	a	PRON
inlawrev-2294	383	8	did	do	AUX
inlawrev-2294	383	9	not	not	PART
inlawrev-2294	383	10	request	request	VERB
inlawrev-2294	383	11	any	any	PRON
inlawrev-2294	383	12	of	of	ADP
inlawrev-2294	383	13	the	the	DET
inlawrev-2294	383	14	customers	customer	NOUN
inlawrev-2294	383	15	to	to	PART
inlawrev-2294	383	16	confirm	confirm	VERB
inlawrev-2294	383	17	their	their	PRON
inlawrev-2294	383	18	balances	balance	NOUN
inlawrev-2294	383	19	nor	nor	CCONJ
inlawrev-2294	383	20	did	do	AUX
inlawrev-2294	383	21	we	we	PRON
inlawrev-2294	383	22	review	review	VERB
inlawrev-2294	383	23	the	the	DET
inlawrev-2294	383	24	collectibility	collectibility	NOUN
inlawrev-2294	383	25	of	of	ADP
inlawrev-2294	383	26	any	any	DET
inlawrev-2294	383	27	trade	trade	NOUN
inlawrev-2294	383	28	accounts	account	NOUN
inlawrev-2294	383	29	receivable	receivable	ADJ
inlawrev-2294	383	30	.	.	PUNCT
inlawrev-2294	384	1	i	i	PRON
inlawrev-2294	384	2	d.	d.	PROPN
inlawrev-2294	384	3	at	at	ADP
inlawrev-2294	384	4	360	360	NUM
inlawrev-2294	384	5	-	-	SYM
inlawrev-2294	384	6	61	61	NUM
inlawrev-2294	384	7	n.l	n.l	NOUN
inlawrev-2294	384	8	.	.	PUNCT
inlawrev-2294	385	1	a	a	DET
inlawrev-2294	385	2	note	note	NOUN
inlawrev-2294	385	3	attached	attach	VERB
inlawrev-2294	385	4	to	to	ADP
inlawrev-2294	385	5	the	the	DET
inlawrev-2294	385	6	balance	balance	NOUN
inlawrev-2294	385	7	sheet	sheet	NOUN
inlawrev-2294	385	8	under	under	ADP
inlawrev-2294	385	9	accounts	account	NOUN
inlawrev-2294	385	10	receivable	receivable	ADJ
inlawrev-2294	385	11	disclosed	disclose	VERB
inlawrev-2294	385	12	the	the	DET
inlawrev-2294	385	13	following	follow	VERB
inlawrev-2294	385	14	:	:	PUNCT
inlawrev-2294	385	15	"	"	PUNCT
inlawrev-2294	385	16	the	the	DET
inlawrev-2294	385	17	balance	balance	NOUN
inlawrev-2294	385	18	shown	show	VERB
inlawrev-2294	385	19	on	on	ADP
inlawrev-2294	385	20	the	the	DET
inlawrev-2294	385	21	balance	balance	NOUN
inlawrev-2294	385	22	sheets	sheet	NOUN
inlawrev-2294	385	23	is	be	AUX
inlawrev-2294	385	24	the	the	DET
inlawrev-2294	385	25	total	total	NOUN
inlawrev-2294	385	26	of	of	ADP
inlawrev-2294	385	27	the	the	DET
inlawrev-2294	385	28	daily	daily	ADJ
inlawrev-2294	385	29	accounts	account	VERB
inlawrev-2294	385	30	receivable	receivable	ADJ
inlawrev-2294	385	31	records	record	NOUN
inlawrev-2294	385	32	of	of	ADP
inlawrev-2294	385	33	the	the	DET
inlawrev-2294	385	34	companies	company	NOUN
inlawrev-2294	385	35	and	and	CCONJ
inlawrev-2294	385	36	has	have	AUX
inlawrev-2294	385	37	not	not	PART
inlawrev-2294	385	38	been	be	AUX
inlawrev-2294	385	39	adjusted	adjust	VERB
inlawrev-2294	385	40	to	to	PART
inlawrev-2294	385	41	reflect	reflect	VERB
inlawrev-2294	385	42	uncollectible	uncollectible	ADJ
inlawrev-2294	385	43	accounts	account	NOUN
inlawrev-2294	385	44	,	,	PUNCT
inlawrev-2294	385	45	the	the	DET
inlawrev-2294	385	46	amount	amount	NOUN
inlawrev-2294	385	47	of	of	ADP
inlawrev-2294	385	48	which	which	PRON
inlawrev-2294	385	49	was	be	AUX
inlawrev-2294	385	50	not	not	PART
inlawrev-2294	385	51	determined	determine	VERB
inlawrev-2294	385	52	at	at	ADP
inlawrev-2294	385	53	december	december	PROPN
inlawrev-2294	385	54	31	31	NUM
inlawrev-2294	385	55	,	,	PUNCT
inlawrev-2294	385	56	1964	1964	NUM
inlawrev-2294	385	57	.	.	PUNCT
inlawrev-2294	385	58	"	"	PUNCT
inlawrev-2294	386	1	i	i	PRON
inlawrev-2294	386	2	d.	d.	PROPN
inlawrev-2294	386	3	u	u	PROPN
inlawrev-2294	387	1	i	i	PROPN
inlawrev-2294	387	2	d.	d.	PROPN
inlawrev-2294	387	3	"	"	PUNCT
inlawrev-2294	387	4	129	129	PROPN
inlawrev-2294	387	5	ga	ga	PROPN
inlawrev-2294	387	6	.	.	PROPN
inlawrev-2294	387	7	app	app	PROPN
inlawrev-2294	387	8	.	.	PROPN
inlawrev-2294	387	9	367	367	NUM
inlawrev-2294	387	10	,	,	PUNCT
inlawrev-2294	387	11	199	199	NUM
inlawrev-2294	387	12	s.e.2d	s.e.2d	NUM
inlawrev-2294	387	13	564	564	NUM
inlawrev-2294	387	14	(	(	PUNCT
inlawrev-2294	387	15	1973	1973	NUM
inlawrev-2294	387	16	)	)	PUNCT
inlawrev-2294	387	17	.	.	PUNCT
inlawrev-2294	388	1	"	"	PUNCT
inlawrev-2294	388	2	the	the	DET
inlawrev-2294	388	3	disclaimer	disclaimer	NOUN
inlawrev-2294	388	4	read	read	VERB
inlawrev-2294	388	5	:	:	PUNCT
inlawrev-2294	388	6	"	"	PUNCT
inlawrev-2294	388	7	disclaimer	disclaimer	NOUN
inlawrev-2294	388	8	of	of	ADP
inlawrev-2294	388	9	opinion	opinion	NOUN
inlawrev-2294	388	10	.	.	PUNCT
inlawrev-2294	389	1	we	we	PRON
inlawrev-2294	389	2	are	be	AUX
inlawrev-2294	389	3	not	not	PART
inlawrev-2294	389	4	independent	independent	ADJ
inlawrev-2294	389	5	with	with	ADP
inlawrev-2294	389	6	respect	respect	NOUN
inlawrev-2294	389	7	to	to	ADP
inlawrev-2294	389	8	airway	airway	NOUN
inlawrev-2294	389	9	's	's	PART
inlawrev-2294	389	10	rent	rent	NOUN
inlawrev-2294	389	11	-	-	PUNCT
inlawrev-2294	389	12	a	a	DET
inlawrev-2294	389	13	-	-	PUNCT
inlawrev-2294	389	14	car	car	NOUN
inlawrev-2294	389	15	of	of	ADP
inlawrev-2294	389	16	atlanta	atlanta	PROPN
inlawrev-2294	389	17	,	,	PUNCT
inlawrev-2294	389	18	and	and	CCONJ
inlawrev-2294	389	19	the	the	DET
inlawrev-2294	389	20	accompanying	accompany	VERB
inlawrev-2294	389	21	balance	balance	NOUN
inlawrev-2294	389	22	sheet	sheet	NOUN
inlawrev-2294	389	23	as	as	ADP
inlawrev-2294	389	24	of	of	ADP
inlawrev-2294	389	25	march	march	PROPN
inlawrev-2294	389	26	31	31	NUM
inlawrev-2294	389	27	,	,	PUNCT
inlawrev-2294	389	28	1970	1970	NUM
inlawrev-2294	389	29	and	and	CCONJ
inlawrev-2294	389	30	the	the	DET
inlawrev-2294	389	31	related	related	ADJ
inlawrev-2294	389	32	statement	statement	NOUN
inlawrev-2294	389	33	of	of	ADP
inlawrev-2294	389	34	income	income	NOUN
inlawrev-2294	389	35	and	and	CCONJ
inlawrev-2294	389	36	accumulated	accumulate	VERB
inlawrev-2294	389	37	deficit	deficit	NOUN
inlawrev-2294	389	38	for	for	ADP
inlawrev-2294	389	39	the	the	DET
inlawrev-2294	389	40	three	three	NUM
inlawrev-2294	389	41	months	month	NOUN
inlawrev-2294	389	42	then	then	ADV
inlawrev-2294	389	43	ended	end	VERB
inlawrev-2294	389	44	were	be	AUX
inlawrev-2294	389	45	not	not	PART
inlawrev-2294	389	46	audited	audit	VERB
inlawrev-2294	389	47	by	by	ADP
inlawrev-2294	389	48	us	we	PRON
inlawrev-2294	389	49	;	;	PUNCT
inlawrev-2294	389	50	accordingly	accordingly	ADV
inlawrev-2294	389	51	,	,	PUNCT
inlawrev-2294	389	52	we	we	PRON
inlawrev-2294	389	53	do	do	AUX
inlawrev-2294	389	54	not	not	PART
inlawrev-2294	389	55	express	express	VERB
inlawrev-2294	389	56	an	an	DET
inlawrev-2294	389	57	opinion	opinion	NOUN
inlawrev-2294	389	58	on	on	ADP
inlawrev-2294	389	59	them	they	PRON
inlawrev-2294	389	60	.	.	PUNCT
inlawrev-2294	389	61	"	"	PUNCT
inlawrev-2294	390	1	i	i	PRON
inlawrev-2294	390	2	d.	d.	PROPN
inlawrev-2294	390	3	at	at	ADP
inlawrev-2294	390	4	370	370	NUM
inlawrev-2294	390	5	,	,	PUNCT
inlawrev-2294	390	6	199	199	NUM
inlawrev-2294	390	7	s.e.2d	s.e.2d	NOUN
inlawrev-2294	390	8	at	at	ADP
inlawrev-2294	390	9	566	566	NUM
inlawrev-2294	390	10	.	.	NOUN
inlawrev-2294	390	11	1978	1978	NUM
inlawrev-2294	390	12	]	]	PUNCT
inlawrev-2294	390	13	qualifications	qualification	NOUN
inlawrev-2294	390	14	and	and	CCONJ
inlawrev-2294	390	15	disclaimers	disclaimer	NOUN
inlawrev-2294	390	16	449	449	NUM
inlawrev-2294	390	17	jury	jury	NOUN
inlawrev-2294	390	18	determination	determination	NOUN
inlawrev-2294	390	19	of	of	ADP
inlawrev-2294	390	20	whether	whether	SCONJ
inlawrev-2294	390	21	barnes	barne	NOUN
inlawrev-2294	390	22	had	have	AUX
inlawrev-2294	390	23	agreed	agree	VERB
inlawrev-2294	390	24	with	with	ADP
inlawrev-2294	390	25	plaintiff	plaintiff	NOUN
inlawrev-2294	390	26	to	to	PART
inlawrev-2294	390	27	verify	verify	VERB
inlawrev-2294	390	28	certain	certain	ADJ
inlawrev-2294	390	29	major	major	ADJ
inlawrev-2294	390	30	accounts	account	NOUN
inlawrev-2294	390	31	in	in	ADP
inlawrev-2294	390	32	which	which	DET
inlawrev-2294	390	33	case	case	NOUN
inlawrev-2294	390	34	the	the	DET
inlawrev-2294	390	35	disclaimer	disclaimer	NOUN
inlawrev-2294	390	36	would	would	AUX
inlawrev-2294	390	37	presumably	presumably	ADV
inlawrev-2294	390	38	be	be	AUX
inlawrev-2294	390	39	ineffective	ineffective	ADJ
inlawrev-2294	390	40	,	,	PUNCT
inlawrev-2294	390	41	at	at	ADP
inlawrev-2294	390	42	least	least	ADJ
inlawrev-2294	390	43	as	as	ADP
inlawrev-2294	390	44	to	to	ADP
inlawrev-2294	390	45	those	those	DET
inlawrev-2294	390	46	accounts.77	accounts.77	NOUN
inlawrev-2294	390	47	the	the	DET
inlawrev-2294	390	48	barnes	barne	NOUN
inlawrev-2294	390	49	holding	hold	VERB
inlawrev-2294	390	50	was	be	AUX
inlawrev-2294	390	51	explored	explore	VERB
inlawrev-2294	390	52	in	in	ADP
inlawrev-2294	390	53	greater	great	ADJ
inlawrev-2294	390	54	detail	detail	NOUN
inlawrev-2294	390	55	in	in	ADP
inlawrev-2294	390	56	ryan	ryan	PROPN
inlawrev-2294	390	57	v.	v.	ADP
inlawrev-2294	390	58	kanne	kanne	PROPN
inlawrev-2294	390	59	,	,	PUNCT
inlawrev-2294	390	60	78	78	NUM
inlawrev-2294	390	61	which	which	PRON
inlawrev-2294	390	62	involved	involve	VERB
inlawrev-2294	390	63	a	a	DET
inlawrev-2294	390	64	suit	suit	NOUN
inlawrev-2294	390	65	by	by	ADP
inlawrev-2294	390	66	two	two	NUM
inlawrev-2294	390	67	accountants	accountant	NOUN
inlawrev-2294	390	68	to	to	PART
inlawrev-2294	390	69	collect	collect	VERB
inlawrev-2294	390	70	their	their	PRON
inlawrev-2294	390	71	auditing	auditing	NOUN
inlawrev-2294	390	72	fees	fee	NOUN
inlawrev-2294	390	73	and	and	CCONJ
inlawrev-2294	390	74	a	a	DET
inlawrev-2294	390	75	counterclaim	counterclaim	NOUN
inlawrev-2294	390	76	by	by	ADP
inlawrev-2294	390	77	the	the	DET
inlawrev-2294	390	78	defendant	defendant	NOUN
inlawrev-2294	390	79	-	-	PUNCT
inlawrev-2294	390	80	corporation	corporation	NOUN
inlawrev-2294	390	81	against	against	ADP
inlawrev-2294	390	82	the	the	DET
inlawrev-2294	390	83	auditors	auditor	NOUN
inlawrev-2294	390	84	for	for	ADP
inlawrev-2294	390	85	negligent	negligent	ADJ
inlawrev-2294	390	86	misrepresentation	misrepresentation	NOUN
inlawrev-2294	390	87	.	.	PUNCT
inlawrev-2294	391	1	james	james	PROPN
inlawrev-2294	391	2	kanne	kanne	PROPN
inlawrev-2294	391	3	had	have	AUX
inlawrev-2294	391	4	retained	retain	VERB
inlawrev-2294	391	5	the	the	DET
inlawrev-2294	391	6	auditors	auditor	NOUN
inlawrev-2294	391	7	to	to	PART
inlawrev-2294	391	8	certify	certify	VERB
inlawrev-2294	391	9	the	the	DET
inlawrev-2294	391	10	financial	financial	ADJ
inlawrev-2294	391	11	statements	statement	NOUN
inlawrev-2294	391	12	of	of	ADP
inlawrev-2294	391	13	his	his	PRON
inlawrev-2294	391	14	lumber	lumber	NOUN
inlawrev-2294	391	15	supply	supply	NOUN
inlawrev-2294	391	16	business	business	NOUN
inlawrev-2294	391	17	,	,	PUNCT
inlawrev-2294	391	18	which	which	PRON
inlawrev-2294	391	19	he	he	PRON
inlawrev-2294	391	20	operated	operate	VERB
inlawrev-2294	391	21	as	as	ADP
inlawrev-2294	391	22	a	a	DET
inlawrev-2294	391	23	sole	sole	ADJ
inlawrev-2294	391	24	proprietorship	proprietorship	NOUN
inlawrev-2294	391	25	.	.	PUNCT
inlawrev-2294	392	1	when	when	SCONJ
inlawrev-2294	392	2	the	the	DET
inlawrev-2294	392	3	accountants	accountant	NOUN
inlawrev-2294	392	4	were	be	AUX
inlawrev-2294	392	5	hired	hire	VERB
inlawrev-2294	392	6	,	,	PUNCT
inlawrev-2294	392	7	kanne	kanne	PROPN
inlawrev-2294	392	8	specifically	specifically	ADV
inlawrev-2294	392	9	instructed	instruct	VERB
inlawrev-2294	392	10	them	they	PRON
inlawrev-2294	392	11	to	to	PART
inlawrev-2294	392	12	pay	pay	VERB
inlawrev-2294	392	13	particular	particular	ADJ
inlawrev-2294	392	14	attention	attention	NOUN
inlawrev-2294	392	15	to	to	ADP
inlawrev-2294	392	16	accounts	account	VERB
inlawrev-2294	392	17	payable	payable	ADJ
inlawrev-2294	392	18	-	-	PUNCT
inlawrev-2294	392	19	trade	trade	NOUN
inlawrev-2294	392	20	and	and	CCONJ
inlawrev-2294	392	21	to	to	PART
inlawrev-2294	392	22	use	use	VERB
inlawrev-2294	392	23	every	every	DET
inlawrev-2294	392	24	possible	possible	ADJ
inlawrev-2294	392	25	method	method	NOUN
inlawrev-2294	392	26	to	to	PART
inlawrev-2294	392	27	verify	verify	VERB
inlawrev-2294	392	28	the	the	DET
inlawrev-2294	392	29	balances	balance	NOUN
inlawrev-2294	392	30	.	.	PUNCT
inlawrev-2294	393	1	the	the	DET
inlawrev-2294	393	2	auditors	auditor	NOUN
inlawrev-2294	393	3	were	be	AUX
inlawrev-2294	393	4	also	also	ADV
inlawrev-2294	393	5	informed	inform	VERB
inlawrev-2294	393	6	that	that	SCONJ
inlawrev-2294	393	7	the	the	DET
inlawrev-2294	393	8	financial	financial	ADJ
inlawrev-2294	393	9	statements	statement	NOUN
inlawrev-2294	393	10	would	would	AUX
inlawrev-2294	393	11	be	be	AUX
inlawrev-2294	393	12	used	use	VERB
inlawrev-2294	393	13	to	to	PART
inlawrev-2294	393	14	obtain	obtain	VERB
inlawrev-2294	393	15	financing	financing	NOUN
inlawrev-2294	393	16	or	or	CCONJ
inlawrev-2294	393	17	to	to	PART
inlawrev-2294	393	18	incorporate	incorporate	VERB
inlawrev-2294	393	19	.	.	PUNCT
inlawrev-2294	394	1	the	the	DET
inlawrev-2294	394	2	auditors	auditor	NOUN
inlawrev-2294	394	3	completed	complete	VERB
inlawrev-2294	394	4	their	their	PRON
inlawrev-2294	394	5	audit	audit	NOUN
inlawrev-2294	394	6	and	and	CCONJ
inlawrev-2294	394	7	submitted	submit	VERB
inlawrev-2294	394	8	to	to	ADP
inlawrev-2294	394	9	kanne	kanne	NOUN
inlawrev-2294	394	10	financial	financial	ADJ
inlawrev-2294	394	11	statements	statement	NOUN
inlawrev-2294	394	12	headed	head	VERB
inlawrev-2294	394	13	"	"	PUNCT
inlawrev-2294	394	14	unaudited	unaudited	ADJ
inlawrev-2294	394	15	statement	statement	NOUN
inlawrev-2294	394	16	.	.	PUNCT
inlawrev-2294	395	1	"79	"79	PUNCT
inlawrev-2294	396	1	the	the	DET
inlawrev-2294	396	2	auditors	auditor	NOUN
inlawrev-2294	396	3	'	'	PART
inlawrev-2294	396	4	cover	cover	NOUN
inlawrev-2294	396	5	letter	letter	NOUN
inlawrev-2294	396	6	accompanying	accompany	VERB
inlawrev-2294	396	7	the	the	DET
inlawrev-2294	396	8	statements	statement	NOUN
inlawrev-2294	396	9	read	read	VERB
inlawrev-2294	396	10	as	as	SCONJ
inlawrev-2294	396	11	follows	follow	VERB
inlawrev-2294	396	12	:	:	PUNCT
inlawrev-2294	396	13	accounts	account	VERB
inlawrev-2294	396	14	payable	payable	ADJ
inlawrev-2294	396	15	-	-	PUNCT
inlawrev-2294	396	16	trade	trade	NOUN
inlawrev-2294	396	17	.	.	PUNCT
inlawrev-2294	397	1	confirmations	confirmation	NOUN
inlawrev-2294	397	2	were	be	AUX
inlawrev-2294	397	3	used	use	VERB
inlawrev-2294	397	4	to	to	PART
inlawrev-2294	397	5	arrive	arrive	VERB
inlawrev-2294	397	6	at	at	ADP
inlawrev-2294	397	7	the	the	DET
inlawrev-2294	397	8	balance	balance	NOUN
inlawrev-2294	397	9	due	due	ADJ
inlawrev-2294	397	10	at	at	ADP
inlawrev-2294	397	11	the	the	DET
inlawrev-2294	397	12	date	date	NOUN
inlawrev-2294	397	13	of	of	ADP
inlawrev-2294	397	14	the	the	DET
inlawrev-2294	397	15	balance	balance	NOUN
inlawrev-2294	397	16	sheet	sheet	NOUN
inlawrev-2294	397	17	.	.	PUNCT
inlawrev-2294	398	1	the	the	DET
inlawrev-2294	398	2	payee	payee	NOUN
inlawrev-2294	398	3	of	of	ADP
inlawrev-2294	398	4	each	each	DET
inlawrev-2294	398	5	check	check	NOUN
inlawrev-2294	398	6	issued	issue	VERB
inlawrev-2294	398	7	during	during	ADP
inlawrev-2294	398	8	1965	1965	NUM
inlawrev-2294	398	9	and	and	CCONJ
inlawrev-2294	398	10	the	the	DET
inlawrev-2294	398	11	latter	latter	ADJ
inlawrev-2294	398	12	part	part	NOUN
inlawrev-2294	398	13	of	of	ADP
inlawrev-2294	398	14	calendar	calendar	NOUN
inlawrev-2294	398	15	year	year	NOUN
inlawrev-2294	398	16	1964	1964	NUM
inlawrev-2294	398	17	was	be	AUX
inlawrev-2294	398	18	contracted	contract	VERB
inlawrev-2294	398	19	[	[	X
inlawrev-2294	398	20	sic	sic	ADJ
inlawrev-2294	398	21	]	]	PUNCT
inlawrev-2294	398	22	to	to	PART
inlawrev-2294	398	23	confirm	confirm	VERB
inlawrev-2294	398	24	if	if	SCONJ
inlawrev-2294	398	25	a	a	DET
inlawrev-2294	398	26	balance	balance	NOUN
inlawrev-2294	398	27	was	be	AUX
inlawrev-2294	398	28	due	due	ADJ
inlawrev-2294	398	29	at	at	ADP
inlawrev-2294	398	30	september	september	PROPN
inlawrev-2294	398	31	30	30	NUM
inlawrev-2294	398	32	,	,	PUNCT
inlawrev-2294	398	33	1965	1965	NUM
inlawrev-2294	398	34	.	.	PUNCT
inlawrev-2294	399	1	also	also	ADV
inlawrev-2294	399	2	,	,	PUNCT
inlawrev-2294	399	3	a	a	DET
inlawrev-2294	399	4	review	review	NOUN
inlawrev-2294	399	5	of	of	ADP
inlawrev-2294	399	6	unpaid	unpaid	ADJ
inlawrev-2294	399	7	statements	statement	NOUN
inlawrev-2294	399	8	was	be	AUX
inlawrev-2294	399	9	made.80	made.80	NOUN
inlawrev-2294	399	10	the	the	DET
inlawrev-2294	399	11	auditors	auditor	NOUN
inlawrev-2294	399	12	also	also	ADV
inlawrev-2294	399	13	made	make	VERB
inlawrev-2294	399	14	oral	oral	ADJ
inlawrev-2294	399	15	representations	representation	NOUN
inlawrev-2294	399	16	that	that	PRON
inlawrev-2294	399	17	accounts	account	VERB
inlawrev-2294	399	18	payabletrade	payabletrade	NOUN
inlawrev-2294	399	19	would	would	AUX
inlawrev-2294	399	20	be	be	AUX
inlawrev-2294	399	21	accurate	accurate	ADJ
inlawrev-2294	399	22	to	to	ADP
inlawrev-2294	399	23	within	within	ADP
inlawrev-2294	399	24	$	$	SYM
inlawrev-2294	399	25	5,000	5,000	NUM
inlawrev-2294	399	26	of	of	ADP
inlawrev-2294	399	27	the	the	DET
inlawrev-2294	399	28	balance	balance	NOUN
inlawrev-2294	399	29	sheet	sheet	NOUN
inlawrev-2294	399	30	amount	amount	NOUN
inlawrev-2294	399	31	.	.	PUNCT
inlawrev-2294	400	1	in	in	ADP
inlawrev-2294	400	2	reliance	reliance	NOUN
inlawrev-2294	400	3	on	on	ADP
inlawrev-2294	400	4	these	these	DET
inlawrev-2294	400	5	statements	statement	NOUN
inlawrev-2294	400	6	,	,	PUNCT
inlawrev-2294	400	7	the	the	DET
inlawrev-2294	400	8	proprietorship	proprietorship	NOUN
inlawrev-2294	400	9	was	be	AUX
inlawrev-2294	400	10	incorporated	incorporate	VERB
inlawrev-2294	400	11	and	and	CCONJ
inlawrev-2294	400	12	defendant	defendant	NOUN
inlawrev-2294	400	13	kanne	kanne	PROPN
inlawrev-2294	400	14	lumber	lumber	PROPN
inlawrev-2294	400	15	supply	supply	NOUN
inlawrev-2294	400	16	company	company	NOUN
inlawrev-2294	400	17	took	take	VERB
inlawrev-2294	400	18	over	over	ADP
inlawrev-2294	400	19	its	its	PRON
inlawrev-2294	400	20	assets	asset	NOUN
inlawrev-2294	400	21	and	and	CCONJ
inlawrev-2294	400	22	liabilities	liability	NOUN
inlawrev-2294	400	23	.	.	PUNCT
inlawrev-2294	401	1	a	a	DET
inlawrev-2294	401	2	later	later	ADJ
inlawrev-2294	401	3	audit	audit	NOUN
inlawrev-2294	401	4	of	of	ADP
inlawrev-2294	401	5	the	the	DET
inlawrev-2294	401	6	corporation	corporation	NOUN
inlawrev-2294	401	7	showed	show	VERB
inlawrev-2294	401	8	that	that	SCONJ
inlawrev-2294	401	9	the	the	DET
inlawrev-2294	401	10	accounts	account	NOUN
inlawrev-2294	401	11	payable	payable	ADJ
inlawrev-2294	401	12	-	-	PUNCT
inlawrev-2294	401	13	trade	trade	NOUN
inlawrev-2294	401	14	were	be	AUX
inlawrev-2294	401	15	understated	understate	VERB
inlawrev-2294	401	16	by	by	ADP
inlawrev-2294	401	17	$	$	SYM
inlawrev-2294	401	18	33,689.22	33,689.22	NUM
inlawrev-2294	401	19	.	.	PUNCT
inlawrev-2294	402	1	furthermore	furthermore	ADV
inlawrev-2294	402	2	,	,	PUNCT
inlawrev-2294	402	3	the	the	DET
inlawrev-2294	402	4	auditors	auditor	NOUN
inlawrev-2294	402	5	had	have	AUX
inlawrev-2294	402	6	failed	fail	VERB
inlawrev-2294	402	7	to	to	PART
inlawrev-2294	402	8	check	check	VERB
inlawrev-2294	402	9	a	a	DET
inlawrev-2294	402	10	considerable	considerable	ADJ
inlawrev-2294	402	11	number	number	NOUN
inlawrev-2294	402	12	of	of	ADP
inlawrev-2294	402	13	unpaid	unpaid	ADJ
inlawrev-2294	402	14	invoices	invoice	NOUN
inlawrev-2294	402	15	,	,	PUNCT
inlawrev-2294	402	16	contrary	contrary	ADV
inlawrev-2294	402	17	to	to	ADP
inlawrev-2294	402	18	the	the	DET
inlawrev-2294	402	19	representations	representation	NOUN
inlawrev-2294	402	20	made	make	VERB
inlawrev-2294	402	21	in	in	ADP
inlawrev-2294	402	22	their	their	PRON
inlawrev-2294	402	23	cover	cover	NOUN
inlawrev-2294	402	24	letter	letter	NOUN
inlawrev-2294	402	25	.	.	PUNCT
inlawrev-2294	403	1	in	in	ADP
inlawrev-2294	403	2	upholding	uphold	VERB
inlawrev-2294	403	3	a	a	DET
inlawrev-2294	403	4	judgment	judgment	NOUN
inlawrev-2294	403	5	for	for	ADP
inlawrev-2294	403	6	the	the	DET
inlawrev-2294	403	7	defendant	defendant	NOUN
inlawrev-2294	403	8	-	-	PUNCT
inlawrev-2294	403	9	corporation	corporation	NOUN
inlawrev-2294	403	10	on	on	ADP
inlawrev-2294	403	11	its	its	PRON
inlawrev-2294	403	12	counterclaim	counterclaim	NOUN
inlawrev-2294	403	13	,	,	PUNCT
inlawrev-2294	403	14	the	the	DET
inlawrev-2294	403	15	iowa	iowa	PROPN
inlawrev-2294	403	16	supreme	supreme	PROPN
inlawrev-2294	403	17	court	court	PROPN
inlawrev-2294	403	18	discussed	discuss	VERB
inlawrev-2294	403	19	the	the	DET
inlawrev-2294	403	20	effect	effect	NOUN
inlawrev-2294	403	21	of	of	ADP
inlawrev-2294	403	22	the	the	DET
inlawrev-2294	403	23	disclaimer	disclaimer	NOUN
inlawrev-2294	403	24	,	,	PUNCT
inlawrev-2294	403	25	noting	note	VERB
inlawrev-2294	403	26	that	that	SCONJ
inlawrev-2294	403	27	the	the	DET
inlawrev-2294	403	28	auditors	auditor	NOUN
inlawrev-2294	403	29	'	'	PART
inlawrev-2294	403	30	"	"	PUNCT
inlawrev-2294	403	31	liability	liability	NOUN
inlawrev-2294	403	32	must	must	AUX
inlawrev-2294	403	33	be	be	AUX
inlawrev-2294	403	34	dependent	dependent	ADJ
inlawrev-2294	403	35	upon	upon	SCONJ
inlawrev-2294	403	36	their	their	PRON
inlawrev-2294	403	37	undertaking	undertaking	NOUN
inlawrev-2294	403	38	,	,	PUNCT
inlawrev-2294	403	39	not	not	PART
inlawrev-2294	403	40	their	their	PRON
inlawrev-2294	403	41	rejection	rejection	NOUN
inlawrev-2294	403	42	of	of	ADP
inlawrev-2294	403	43	dependability	dependability	NOUN
inlawrev-2294	403	44	.	.	PUNCT
inlawrev-2294	404	1	they	they	PRON
inlawrev-2294	404	2	71	71	NUM
inlawrev-2294	405	1	i	i	PRON
inlawrev-2294	405	2	d.	d.	PROPN
inlawrev-2294	405	3	at	at	ADP
inlawrev-2294	405	4	372	372	NUM
inlawrev-2294	405	5	,	,	PUNCT
inlawrev-2294	405	6	199	199	NUM
inlawrev-2294	405	7	s.e.2d	s.e.2d	NOUN
inlawrev-2294	405	8	at	at	ADP
inlawrev-2294	405	9	567	567	NUM
inlawrev-2294	405	10	.	.	PUNCT
inlawrev-2294	405	11	78	78	NUM
inlawrev-2294	405	12	170	170	NUM
inlawrev-2294	405	13	n.w.2d	n.w.2d	ADP
inlawrev-2294	405	14	395	395	NUM
inlawrev-2294	405	15	(	(	PUNCT
inlawrev-2294	405	16	iowa	iowa	PROPN
inlawrev-2294	405	17	1969	1969	NUM
inlawrev-2294	405	18	)	)	PUNCT
inlawrev-2294	405	19	.	.	PUNCT
inlawrev-2294	406	1	79the	79the	PRON
inlawrev-2294	406	2	a.i.c.p.a	a.i.c.p.a	NOUN
inlawrev-2294	406	3	.	.	PUNCT
inlawrev-2294	407	1	requires	require	VERB
inlawrev-2294	407	2	that	that	SCONJ
inlawrev-2294	407	3	a	a	DET
inlawrev-2294	407	4	disclaimer	disclaimer	NOUN
inlawrev-2294	407	5	of	of	ADP
inlawrev-2294	407	6	opinion	opinion	NOUN
inlawrev-2294	407	7	must	must	AUX
inlawrev-2294	407	8	accompany	accompany	VERB
inlawrev-2294	407	9	all	all	DET
inlawrev-2294	407	10	the	the	DET
inlawrev-2294	407	11	unaudited	unaudited	ADJ
inlawrev-2294	407	12	financial	financial	ADJ
inlawrev-2294	407	13	statements	statement	NOUN
inlawrev-2294	407	14	.	.	PUNCT
inlawrev-2294	408	1	aicpa	aicpa	VERB
inlawrev-2294	408	2	professional	professional	ADJ
inlawrev-2294	408	3	standards	standard	NOUN
inlawrev-2294	408	4	,	,	PUNCT
inlawrev-2294	408	5	supra	supra	PROPN
inlawrev-2294	408	6	note	note	NOUN
inlawrev-2294	408	7	3	3	NUM
inlawrev-2294	408	8	,	,	PUNCT
inlawrev-2294	408	9	§	§	PROPN
inlawrev-2294	408	10	516.04	516.04	NUM
inlawrev-2294	408	11	.	.	PUNCT
inlawrev-2294	409	1	for	for	ADP
inlawrev-2294	409	2	further	further	ADJ
inlawrev-2294	409	3	discussion	discussion	NOUN
inlawrev-2294	409	4	of	of	ADP
inlawrev-2294	409	5	unaudited	unaudited	ADJ
inlawrev-2294	409	6	financial	financial	ADJ
inlawrev-2294	409	7	statements	statement	NOUN
inlawrev-2294	409	8	,	,	PUNCT
inlawrev-2294	409	9	see	see	VERB
inlawrev-2294	409	10	notes	note	NOUN
inlawrev-2294	409	11	88	88	NUM
inlawrev-2294	409	12	-	-	SYM
inlawrev-2294	409	13	96	96	NUM
inlawrev-2294	409	14	infra	infra	NOUN
inlawrev-2294	409	15	and	and	CCONJ
inlawrev-2294	409	16	accompanying	accompany	VERB
inlawrev-2294	409	17	text	text	NOUN
inlawrev-2294	409	18	.	.	PUNCT
inlawrev-2294	410	1	the	the	DET
inlawrev-2294	410	2	ryan	ryan	PROPN
inlawrev-2294	410	3	court	court	PROPN
inlawrev-2294	410	4	indicated	indicate	VERB
inlawrev-2294	410	5	that	that	SCONJ
inlawrev-2294	410	6	a	a	DET
inlawrev-2294	410	7	disclaimer	disclaimer	NOUN
inlawrev-2294	410	8	was	be	AUX
inlawrev-2294	410	9	in	in	ADP
inlawrev-2294	410	10	fact	fact	NOUN
inlawrev-2294	410	11	issued	issue	VERB
inlawrev-2294	410	12	;	;	PUNCT
inlawrev-2294	410	13	however	however	ADV
inlawrev-2294	410	14	,	,	PUNCT
inlawrev-2294	410	15	it	it	PRON
inlawrev-2294	410	16	was	be	AUX
inlawrev-2294	410	17	not	not	PART
inlawrev-2294	410	18	reproduced	reproduce	VERB
inlawrev-2294	410	19	in	in	ADP
inlawrev-2294	410	20	the	the	DET
inlawrev-2294	410	21	court	court	NOUN
inlawrev-2294	410	22	's	's	PART
inlawrev-2294	410	23	opinion	opinion	NOUN
inlawrev-2294	410	24	.	.	PUNCT
inlawrev-2294	411	1	80	80	NUM
inlawrev-2294	411	2	170	170	NUM
inlawrev-2294	411	3	n.w.2d	n.w.2d	NOUN
inlawrev-2294	411	4	at	at	ADP
inlawrev-2294	411	5	398	398	NUM
inlawrev-2294	411	6	.	.	PUNCT
inlawrev-2294	412	1	450	450	NUM
inlawrev-2294	412	2	indiana	indiana	PROPN
inlawrev-2294	412	3	law	law	NOUN
inlawrev-2294	412	4	review	review	NOUN
inlawrev-2294	412	5	[	[	X
inlawrev-2294	412	6	vol	vol	NOUN
inlawrev-2294	412	7	.	.	PUNCT
inlawrev-2294	412	8	11:431	11:431	PROPN
inlawrev-2294	412	9	can	can	AUX
inlawrev-2294	412	10	not	not	PART
inlawrev-2294	412	11	escape	escape	VERB
inlawrev-2294	412	12	liability	liability	NOUN
inlawrev-2294	412	13	for	for	ADP
inlawrev-2294	412	14	negligence	negligence	NOUN
inlawrev-2294	412	15	by	by	ADP
inlawrev-2294	412	16	a	a	DET
inlawrev-2294	412	17	general	general	ADJ
inlawrev-2294	412	18	statement	statement	NOUN
inlawrev-2294	412	19	that	that	SCONJ
inlawrev-2294	412	20	they	they	PRON
inlawrev-2294	412	21	disclaim	disclaim	VERB
inlawrev-2294	412	22	[	[	PUNCT
inlawrev-2294	412	23	the	the	DET
inlawrev-2294	412	24	report	report	NOUN
inlawrev-2294	412	25	's	's	PART
inlawrev-2294	412	26	]	]	X
inlawrev-2294	412	27	reliability	reliability	NOUN
inlawrev-2294	412	28	.	.	PUNCT
inlawrev-2294	413	1	"81	"81	NOUN
inlawrev-2294	413	2	these	these	DET
inlawrev-2294	413	3	cases	case	NOUN
inlawrev-2294	413	4	point	point	VERB
inlawrev-2294	413	5	out	out	ADP
inlawrev-2294	413	6	that	that	SCONJ
inlawrev-2294	413	7	auditors	auditor	NOUN
inlawrev-2294	413	8	can	can	AUX
inlawrev-2294	413	9	not	not	PART
inlawrev-2294	413	10	insulate	insulate	VERB
inlawrev-2294	413	11	themselves	themselves	PRON
inlawrev-2294	413	12	from	from	ADP
inlawrev-2294	413	13	liability	liability	NOUN
inlawrev-2294	413	14	by	by	ADP
inlawrev-2294	413	15	a	a	DET
inlawrev-2294	413	16	general	general	ADJ
inlawrev-2294	413	17	disclaimer	disclaimer	NOUN
inlawrev-2294	413	18	and	and	CCONJ
inlawrev-2294	413	19	at	at	ADP
inlawrev-2294	413	20	the	the	DET
inlawrev-2294	413	21	same	same	ADJ
inlawrev-2294	413	22	time	time	NOUN
inlawrev-2294	413	23	make	make	VERB
inlawrev-2294	413	24	contrary	contrary	ADJ
inlawrev-2294	413	25	representations	representation	NOUN
inlawrev-2294	413	26	as	as	ADP
inlawrev-2294	413	27	to	to	ADP
inlawrev-2294	413	28	specific	specific	ADJ
inlawrev-2294	413	29	items	item	NOUN
inlawrev-2294	413	30	.	.	PUNCT
inlawrev-2294	414	1	if	if	SCONJ
inlawrev-2294	414	2	auditors	auditor	NOUN
inlawrev-2294	414	3	have	have	AUX
inlawrev-2294	414	4	agreed	agree	VERB
inlawrev-2294	414	5	to	to	PART
inlawrev-2294	414	6	verify	verify	VERB
inlawrev-2294	414	7	particular	particular	ADJ
inlawrev-2294	414	8	items	item	NOUN
inlawrev-2294	414	9	or	or	CCONJ
inlawrev-2294	414	10	represent	represent	VERB
inlawrev-2294	414	11	that	that	SCONJ
inlawrev-2294	414	12	they	they	PRON
inlawrev-2294	414	13	have	have	AUX
inlawrev-2294	414	14	done	do	VERB
inlawrev-2294	414	15	so	so	ADV
inlawrev-2294	414	16	,	,	PUNCT
inlawrev-2294	414	17	a	a	DET
inlawrev-2294	414	18	general	general	ADJ
inlawrev-2294	414	19	disclaimer	disclaimer	NOUN
inlawrev-2294	414	20	of	of	ADP
inlawrev-2294	414	21	opinion	opinion	NOUN
inlawrev-2294	414	22	will	will	AUX
inlawrev-2294	414	23	be	be	AUX
inlawrev-2294	414	24	no	no	DET
inlawrev-2294	414	25	defense	defense	NOUN
inlawrev-2294	414	26	,	,	PUNCT
inlawrev-2294	414	27	at	at	ADP
inlawrev-2294	414	28	least	least	ADJ
inlawrev-2294	414	29	as	as	ADP
inlawrev-2294	414	30	to	to	ADP
inlawrev-2294	414	31	errors	error	NOUN
inlawrev-2294	414	32	in	in	ADP
inlawrev-2294	414	33	the	the	DET
inlawrev-2294	414	34	specified	specify	VERB
inlawrev-2294	414	35	items.82	items.82	NOUN
inlawrev-2294	414	36	care	care	NOUN
inlawrev-2294	414	37	should	should	AUX
inlawrev-2294	414	38	also	also	ADV
inlawrev-2294	414	39	be	be	AUX
inlawrev-2294	414	40	taken	take	VERB
inlawrev-2294	414	41	in	in	ADP
inlawrev-2294	414	42	drafting	draft	VERB
inlawrev-2294	414	43	cover	cover	NOUN
inlawrev-2294	414	44	letters	letter	NOUN
inlawrev-2294	414	45	to	to	PART
inlawrev-2294	414	46	be	be	AUX
inlawrev-2294	414	47	attached	attach	VERB
inlawrev-2294	414	48	to	to	ADP
inlawrev-2294	414	49	financial	financial	ADJ
inlawrev-2294	414	50	statements	statement	NOUN
inlawrev-2294	414	51	.	.	PUNCT
inlawrev-2294	415	1	if	if	SCONJ
inlawrev-2294	415	2	a	a	DET
inlawrev-2294	415	3	cover	cover	NOUN
inlawrev-2294	415	4	letter	letter	NOUN
inlawrev-2294	415	5	contains	contain	VERB
inlawrev-2294	415	6	ambiguous	ambiguous	ADJ
inlawrev-2294	415	7	or	or	CCONJ
inlawrev-2294	415	8	inconsistent	inconsistent	ADJ
inlawrev-2294	415	9	representations	representation	NOUN
inlawrev-2294	415	10	regarding	regard	VERB
inlawrev-2294	415	11	the	the	DET
inlawrev-2294	415	12	nature	nature	NOUN
inlawrev-2294	415	13	or	or	CCONJ
inlawrev-2294	415	14	scope	scope	NOUN
inlawrev-2294	415	15	of	of	ADP
inlawrev-2294	415	16	the	the	DET
inlawrev-2294	415	17	examination	examination	NOUN
inlawrev-2294	415	18	,	,	PUNCT
inlawrev-2294	415	19	this	this	PRON
inlawrev-2294	415	20	could	could	AUX
inlawrev-2294	415	21	be	be	AUX
inlawrev-2294	415	22	construed	construe	VERB
inlawrev-2294	415	23	to	to	PART
inlawrev-2294	415	24	be	be	AUX
inlawrev-2294	415	25	inconsistent	inconsistent	ADJ
inlawrev-2294	415	26	with	with	ADP
inlawrev-2294	415	27	the	the	DET
inlawrev-2294	415	28	disclaimer	disclaimer	ADJ
inlawrev-2294	415	29	,	,	PUNCT
inlawrev-2294	415	30	thereby	thereby	ADV
inlawrev-2294	415	31	negating	negate	VERB
inlawrev-2294	415	32	the	the	DET
inlawrev-2294	415	33	effect	effect	NOUN
inlawrev-2294	415	34	of	of	ADP
inlawrev-2294	415	35	the	the	DET
inlawrev-2294	415	36	disclaimer	disclaimer	NOUN
inlawrev-2294	415	37	as	as	ADP
inlawrev-2294	415	38	to	to	ADP
inlawrev-2294	415	39	the	the	DET
inlawrev-2294	415	40	stated	state	VERB
inlawrev-2294	415	41	items	item	NOUN
inlawrev-2294	415	42	.	.	PUNCT
inlawrev-2294	416	1	finally	finally	ADV
inlawrev-2294	416	2	,	,	PUNCT
inlawrev-2294	416	3	auditors	auditor	NOUN
inlawrev-2294	416	4	should	should	AUX
inlawrev-2294	416	5	clearly	clearly	ADV
inlawrev-2294	416	6	spell	spell	VERB
inlawrev-2294	416	7	out	out	ADP
inlawrev-2294	416	8	the	the	DET
inlawrev-2294	416	9	nature	nature	NOUN
inlawrev-2294	416	10	of	of	ADP
inlawrev-2294	416	11	their	their	PRON
inlawrev-2294	416	12	engagement	engagement	NOUN
inlawrev-2294	416	13	immediately	immediately	ADV
inlawrev-2294	416	14	after	after	ADP
inlawrev-2294	416	15	accepting	accept	VERB
inlawrev-2294	416	16	the	the	DET
inlawrev-2294	416	17	assignment	assignment	NOUN
inlawrev-2294	416	18	in	in	ADP
inlawrev-2294	416	19	order	order	NOUN
inlawrev-2294	416	20	to	to	PART
inlawrev-2294	416	21	avoid	avoid	VERB
inlawrev-2294	416	22	later	late	ADJ
inlawrev-2294	416	23	disagreements	disagreement	NOUN
inlawrev-2294	416	24	as	as	ADP
inlawrev-2294	416	25	to	to	ADP
inlawrev-2294	416	26	the	the	DET
inlawrev-2294	416	27	scope	scope	NOUN
inlawrev-2294	416	28	of	of	ADP
inlawrev-2294	416	29	their	their	PRON
inlawrev-2294	416	30	undertaking	undertaking	NOUN
inlawrev-2294	416	31	.	.	PUNCT
inlawrev-2294	417	1	another	another	DET
inlawrev-2294	417	2	recent	recent	ADJ
inlawrev-2294	417	3	case	case	NOUN
inlawrev-2294	417	4	dealing	deal	VERB
inlawrev-2294	417	5	with	with	ADP
inlawrev-2294	417	6	an	an	DET
inlawrev-2294	417	7	attempted	attempt	VERB
inlawrev-2294	417	8	limitation	limitation	NOUN
inlawrev-2294	417	9	of	of	ADP
inlawrev-2294	417	10	common	common	ADJ
inlawrev-2294	417	11	law	law	NOUN
inlawrev-2294	417	12	liability	liability	NOUN
inlawrev-2294	417	13	is	be	AUX
inlawrev-2294	417	14	rhode	rhode	PROPN
inlawrev-2294	417	15	island	island	PROPN
inlawrev-2294	417	16	hospital	hospital	PROPN
inlawrev-2294	417	17	trust	trust	PROPN
inlawrev-2294	417	18	national	national	PROPN
inlawrev-2294	417	19	bank	bank	PROPN
inlawrev-2294	417	20	v.	v.	PROPN
inlawrev-2294	417	21	swartz	swartz	PROPN
inlawrev-2294	417	22	,	,	PUNCT
inlawrev-2294	417	23	bresenoff	bresenoff	NOUN
inlawrev-2294	417	24	,	,	PUNCT
inlawrev-2294	417	25	yavner	yavner	PROPN
inlawrev-2294	417	26	&	&	CCONJ
inlawrev-2294	417	27	jacobs	jacobs	PROPN
inlawrev-2294	417	28	.	.	PUNCT
inlawrev-2294	418	1	63	63	NUM
inlawrev-2294	418	2	international	international	PROPN
inlawrev-2294	418	3	trading	trading	PROPN
inlawrev-2294	418	4	corp	corp	PROPN
inlawrev-2294	418	5	.	.	PROPN
inlawrev-2294	418	6	retained	retain	VERB
inlawrev-2294	418	7	the	the	DET
inlawrev-2294	418	8	defendant	defendant	NOUN
inlawrev-2294	418	9	-	-	PUNCT
inlawrev-2294	418	10	auditors	auditor	NOUN
inlawrev-2294	418	11	to	to	PART
inlawrev-2294	418	12	audit	audit	VERB
inlawrev-2294	418	13	its	its	PRON
inlawrev-2294	418	14	records	record	NOUN
inlawrev-2294	418	15	and	and	CCONJ
inlawrev-2294	418	16	certify	certify	VERB
inlawrev-2294	418	17	its	its	PRON
inlawrev-2294	418	18	financial	financial	ADJ
inlawrev-2294	418	19	statements	statement	NOUN
inlawrev-2294	418	20	,	,	PUNCT
inlawrev-2294	418	21	as	as	SCONJ
inlawrev-2294	418	22	required	require	VERB
inlawrev-2294	418	23	by	by	ADP
inlawrev-2294	418	24	the	the	DET
inlawrev-2294	418	25	terms	term	NOUN
inlawrev-2294	418	26	of	of	ADP
inlawrev-2294	418	27	a	a	DET
inlawrev-2294	418	28	loan	loan	NOUN
inlawrev-2294	418	29	agreement	agreement	NOUN
inlawrev-2294	418	30	with	with	ADP
inlawrev-2294	418	31	the	the	DET
inlawrev-2294	418	32	plaintiff	plaintiff	NOUN
inlawrev-2294	418	33	-	-	PUNCT
inlawrev-2294	418	34	bank	bank	NOUN
inlawrev-2294	418	35	.	.	PUNCT
inlawrev-2294	419	1	the	the	DET
inlawrev-2294	419	2	financial	financial	ADJ
inlawrev-2294	419	3	statements	statement	NOUN
inlawrev-2294	419	4	prepared	prepare	VERB
inlawrev-2294	419	5	by	by	ADP
inlawrev-2294	419	6	the	the	DET
inlawrev-2294	419	7	corporation	corporation	NOUN
inlawrev-2294	419	8	reflected	reflect	VERB
inlawrev-2294	419	9	a	a	DET
inlawrev-2294	419	10	capitalized	capitalize	VERB
inlawrev-2294	419	11	expenditure	expenditure	NOUN
inlawrev-2294	419	12	of	of	ADP
inlawrev-2294	419	13	$	$	SYM
inlawrev-2294	419	14	212,000	212,000	NUM
inlawrev-2294	419	15	for	for	ADP
inlawrev-2294	419	16	leasehold	leasehold	NOUN
inlawrev-2294	419	17	improvements	improvement	NOUN
inlawrev-2294	419	18	at	at	ADP
inlawrev-2294	419	19	various	various	ADJ
inlawrev-2294	419	20	facilities	facility	NOUN
inlawrev-2294	419	21	in	in	ADP
inlawrev-2294	419	22	florida	florida	PROPN
inlawrev-2294	419	23	,	,	PUNCT
inlawrev-2294	419	24	georgia	georgia	PROPN
inlawrev-2294	419	25	,	,	PUNCT
inlawrev-2294	419	26	and	and	CCONJ
inlawrev-2294	419	27	rhode	rhode	PROPN
inlawrev-2294	419	28	island	island	NOUN
inlawrev-2294	419	29	.	.	PUNCT
inlawrev-2294	420	1	in	in	ADP
inlawrev-2294	420	2	fact	fact	NOUN
inlawrev-2294	420	3	,	,	PUNCT
inlawrev-2294	420	4	no	no	DET
inlawrev-2294	420	5	such	such	ADJ
inlawrev-2294	420	6	improvements	improvement	NOUN
inlawrev-2294	420	7	had	have	AUX
inlawrev-2294	420	8	been	be	AUX
inlawrev-2294	420	9	made	make	VERB
inlawrev-2294	420	10	,	,	PUNCT
inlawrev-2294	420	11	and	and	CCONJ
inlawrev-2294	420	12	the	the	DET
inlawrev-2294	420	13	amount	amount	NOUN
inlawrev-2294	420	14	capitalized	capitalize	VERB
inlawrev-2294	420	15	represented	represent	VERB
inlawrev-2294	420	16	ordinary	ordinary	ADJ
inlawrev-2294	420	17	operating	operating	NOUN
inlawrev-2294	420	18	expenses	expense	NOUN
inlawrev-2294	420	19	,	,	PUNCT
inlawrev-2294	420	20	the	the	DET
inlawrev-2294	420	21	effect	effect	NOUN
inlawrev-2294	420	22	of	of	ADP
inlawrev-2294	420	23	which	which	PRON
inlawrev-2294	420	24	was	be	AUX
inlawrev-2294	420	25	to	to	PART
inlawrev-2294	420	26	overstate	overstate	VERB
inlawrev-2294	420	27	assets	asset	NOUN
inlawrev-2294	420	28	and	and	CCONJ
inlawrev-2294	420	29	net	net	ADJ
inlawrev-2294	420	30	income	income	NOUN
inlawrev-2294	420	31	.	.	PUNCT
inlawrev-2294	421	1	had	have	VERB
inlawrev-2294	421	2	the	the	DET
inlawrev-2294	421	3	expenses	expense	NOUN
inlawrev-2294	421	4	been	be	AUX
inlawrev-2294	421	5	properly	properly	ADV
inlawrev-2294	421	6	recorded	record	VERB
inlawrev-2294	421	7	,	,	PUNCT
inlawrev-2294	421	8	the	the	DET
inlawrev-2294	421	9	corporation	corporation	NOUN
inlawrev-2294	421	10	would	would	AUX
inlawrev-2294	421	11	have	have	AUX
inlawrev-2294	421	12	reported	report	VERB
inlawrev-2294	421	13	a	a	DET
inlawrev-2294	421	14	loss	loss	NOUN
inlawrev-2294	421	15	for	for	ADP
inlawrev-2294	421	16	the	the	DET
inlawrev-2294	421	17	year	year	NOUN
inlawrev-2294	421	18	rather	rather	ADV
inlawrev-2294	421	19	than	than	ADP
inlawrev-2294	421	20	the	the	DET
inlawrev-2294	421	21	reported	report	VERB
inlawrev-2294	421	22	gain	gain	NOUN
inlawrev-2294	421	23	.	.	PUNCT
inlawrev-2294	422	1	during	during	ADP
inlawrev-2294	422	2	the	the	DET
inlawrev-2294	422	3	course	course	NOUN
inlawrev-2294	422	4	of	of	ADP
inlawrev-2294	422	5	the	the	DET
inlawrev-2294	422	6	audit	audit	NOUN
inlawrev-2294	422	7	,	,	PUNCT
inlawrev-2294	422	8	the	the	DET
inlawrev-2294	422	9	auditors	auditor	NOUN
inlawrev-2294	422	10	noticed	notice	VERB
inlawrev-2294	422	11	considerable	considerable	ADJ
inlawrev-2294	422	12	discrepancies	discrepancy	NOUN
inlawrev-2294	422	13	between	between	ADP
inlawrev-2294	422	14	the	the	DET
inlawrev-2294	422	15	alleged	allege	VERB
inlawrev-2294	422	16	assets	asset	NOUN
inlawrev-2294	422	17	and	and	CCONJ
inlawrev-2294	422	18	the	the	DET
inlawrev-2294	422	19	supporting	support	VERB
inlawrev-2294	422	20	cost	cost	NOUN
inlawrev-2294	422	21	records	record	NOUN
inlawrev-2294	422	22	.	.	PUNCT
inlawrev-2294	423	1	in	in	ADP
inlawrev-2294	423	2	the	the	DET
inlawrev-2294	423	3	explanatory	explanatory	ADJ
inlawrev-2294	423	4	paragraph	paragraph	NOUN
inlawrev-2294	423	5	preceding	precede	VERB
inlawrev-2294	423	6	their	their	PRON
inlawrev-2294	423	7	disclaimer,84	disclaimer,84	NOUN
inlawrev-2294	423	8	the	the	DET
inlawrev-2294	423	9	auditors	auditor	NOUN
inlawrev-2294	423	10	disclosed	disclose	VERB
inlawrev-2294	423	11	the	the	DET
inlawrev-2294	423	12	problems	problem	NOUN
inlawrev-2294	423	13	encountered	encounter	VERB
inlawrev-2294	423	14	in	in	ADP
inlawrev-2294	423	15	auditing	audit	VERB
inlawrev-2294	423	16	the	the	DET
inlawrev-2294	423	17	cost	cost	NOUN
inlawrev-2294	423	18	records	record	NOUN
inlawrev-2294	423	19	of	of	ADP
inlawrev-2294	423	20	the	the	DET
inlawrev-2294	423	21	nonexistent	nonexistent	ADJ
inlawrev-2294	423	22	leasehold	leasehold	NOUN
inlawrev-2294	423	23	improvements	improvement	NOUN
inlawrev-2294	423	24	as	as	SCONJ
inlawrev-2294	423	25	follows	follow	VERB
inlawrev-2294	423	26	:	:	PUNCT
inlawrev-2294	423	27	additions	addition	NOUN
inlawrev-2294	423	28	to	to	ADP
inlawrev-2294	423	29	fixed	fix	VERB
inlawrev-2294	423	30	assets	asset	NOUN
inlawrev-2294	423	31	in	in	ADP
inlawrev-2294	423	32	1963	1963	NUM
inlawrev-2294	423	33	were	be	AUX
inlawrev-2294	423	34	found	find	VERB
inlawrev-2294	423	35	to	to	PART
inlawrev-2294	423	36	include	include	VERB
inlawrev-2294	423	37	principally	principally	ADV
inlawrev-2294	423	38	warehouse	warehouse	NOUN
inlawrev-2294	423	39	improvements	improvement	NOUN
inlawrev-2294	423	40	and	and	CCONJ
inlawrev-2294	423	41	installation	installation	NOUN
inlawrev-2294	423	42	of	of	ADP
inlawrev-2294	423	43	"	"	PUNCT
inlawrev-2294	423	44	i	i	PRON
inlawrev-2294	423	45	d.	d.	PROPN
inlawrev-2294	423	46	at	at	ADP
inlawrev-2294	423	47	404	404	NUM
inlawrev-2294	423	48	.	.	PUNCT
inlawrev-2294	424	1	82	82	NUM
inlawrev-2294	424	2	/	/	SYM
inlawrev-2294	424	3	d	d	PROPN
inlawrev-2294	424	4	(	(	PUNCT
inlawrev-2294	424	5	citing	cite	VERB
inlawrev-2294	424	6	c.i.t	c.i.t	NOUN
inlawrev-2294	424	7	.	.	PUNCT
inlawrev-2294	425	1	financial	financial	PROPN
inlawrev-2294	425	2	corp	corp	PROPN
inlawrev-2294	425	3	.	.	PROPN
inlawrev-2294	426	1	v.	v.	PROPN
inlawrev-2294	426	2	glover	glover	PROPN
inlawrev-2294	426	3	,	,	PUNCT
inlawrev-2294	426	4	224	224	NUM
inlawrev-2294	426	5	f.2d	f.2d	ADP
inlawrev-2294	426	6	44	44	NUM
inlawrev-2294	426	7	(	(	PUNCT
inlawrev-2294	426	8	2d	2d	NUM
inlawrev-2294	426	9	cir	cir	NOUN
inlawrev-2294	426	10	.	.	PUNCT
inlawrev-2294	426	11	1955	1955	NUM
inlawrev-2294	426	12	)	)	PUNCT
inlawrev-2294	426	13	)	)	PUNCT
inlawrev-2294	426	14	.	.	PUNCT
inlawrev-2294	427	1	83455	83455	NUM
inlawrev-2294	427	2	f.2d	f.2d	PUNCT
inlawrev-2294	427	3	847	847	NUM
inlawrev-2294	427	4	(	(	PUNCT
inlawrev-2294	427	5	4th	4th	ADJ
inlawrev-2294	427	6	cir	cir	NOUN
inlawrev-2294	427	7	.	.	PROPN
inlawrev-2294	427	8	1972	1972	NUM
inlawrev-2294	427	9	)	)	PUNCT
inlawrev-2294	427	10	.	.	PUNCT
inlawrev-2294	428	1	see	see	AUX
inlawrev-2294	428	2	note	note	VERB
inlawrev-2294	428	3	58	58	NUM
inlawrev-2294	428	4	supra	supra	NOUN
inlawrev-2294	428	5	.	.	PUNCT
inlawrev-2294	429	1	"	"	PUNCT
inlawrev-2294	429	2	'	'	PUNCT
inlawrev-2294	429	3	defendant	defendant	NOUN
inlawrev-2294	429	4	's	's	PART
inlawrev-2294	429	5	disclaimer	disclaimer	NOUN
inlawrev-2294	429	6	read	read	NOUN
inlawrev-2294	429	7	as	as	SCONJ
inlawrev-2294	429	8	follows	follow	VERB
inlawrev-2294	429	9	:	:	PUNCT
inlawrev-2294	429	10	"	"	PUNCT
inlawrev-2294	429	11	because	because	SCONJ
inlawrev-2294	429	12	of	of	ADP
inlawrev-2294	429	13	the	the	DET
inlawrev-2294	429	14	limitations	limitation	NOUN
inlawrev-2294	429	15	upon	upon	SCONJ
inlawrev-2294	429	16	our	our	PRON
inlawrev-2294	429	17	examination	examination	NOUN
inlawrev-2294	429	18	expressed	express	VERB
inlawrev-2294	429	19	in	in	ADP
inlawrev-2294	429	20	the	the	DET
inlawrev-2294	429	21	preceding	precede	VERB
inlawrev-2294	429	22	paragraphs	paragraph	NOUN
inlawrev-2294	429	23	and	and	CCONJ
inlawrev-2294	429	24	the	the	DET
inlawrev-2294	429	25	material	material	ADJ
inlawrev-2294	429	26	nature	nature	NOUN
inlawrev-2294	429	27	of	of	ADP
inlawrev-2294	429	28	the	the	DET
inlawrev-2294	429	29	items	item	NOUN
inlawrev-2294	429	30	not	not	PART
inlawrev-2294	429	31	confirmed	confirm	VERB
inlawrev-2294	429	32	directly	directly	ADV
inlawrev-2294	429	33	by	by	ADP
inlawrev-2294	429	34	us	we	PRON
inlawrev-2294	429	35	,	,	PUNCT
inlawrev-2294	429	36	we	we	PRON
inlawrev-2294	429	37	are	be	AUX
inlawrev-2294	429	38	unable	unable	ADJ
inlawrev-2294	429	39	to	to	PART
inlawrev-2294	429	40	express	express	VERB
inlawrev-2294	429	41	an	an	DET
inlawrev-2294	429	42	opinion	opinion	NOUN
inlawrev-2294	429	43	as	as	ADP
inlawrev-2294	429	44	to	to	ADP
inlawrev-2294	429	45	the	the	DET
inlawrev-2294	429	46	fairness	fairness	NOUN
inlawrev-2294	429	47	of	of	ADP
inlawrev-2294	429	48	the	the	DET
inlawrev-2294	429	49	accompanying	accompanying	ADJ
inlawrev-2294	429	50	statements	statement	NOUN
inlawrev-2294	429	51	.	.	PUNCT
inlawrev-2294	429	52	"	"	PUNCT
inlawrev-2294	430	1	455	455	NUM
inlawrev-2294	430	2	f.2d	f.2d	X
inlawrev-2294	430	3	at	at	ADP
inlawrev-2294	430	4	850	850	NUM
inlawrev-2294	430	5	.	.	PUNCT
inlawrev-2294	430	6	1978	1978	NUM
inlawrev-2294	430	7	]	]	PUNCT
inlawrev-2294	430	8	qualifications	qualification	NOUN
inlawrev-2294	430	9	and	and	CCONJ
inlawrev-2294	430	10	disclaimers	disclaimer	NOUN
inlawrev-2294	430	11	451	451	NUM
inlawrev-2294	430	12	machinery	machinery	NOUN
inlawrev-2294	430	13	and	and	CCONJ
inlawrev-2294	430	14	equipment	equipment	NOUN
inlawrev-2294	430	15	....	....	PUNCT
inlawrev-2294	430	16	practically	practically	ADV
inlawrev-2294	430	17	all	all	DET
inlawrev-2294	430	18	this	this	DET
inlawrev-2294	430	19	work	work	NOUN
inlawrev-2294	430	20	was	be	AUX
inlawrev-2294	430	21	done	do	VERB
inlawrev-2294	430	22	by	by	ADP
inlawrev-2294	430	23	company	company	NOUN
inlawrev-2294	430	24	employees	employee	NOUN
inlawrev-2294	430	25	and	and	CCONJ
inlawrev-2294	430	26	materials	material	NOUN
inlawrev-2294	430	27	and	and	CCONJ
inlawrev-2294	430	28	overhead	overhead	NOUN
inlawrev-2294	430	29	was	be	AUX
inlawrev-2294	430	30	borne	bear	VERB
inlawrev-2294	430	31	by	by	ADP
inlawrev-2294	430	32	international	international	ADJ
inlawrev-2294	430	33	trading	trading	NOUN
inlawrev-2294	430	34	corporation	corporation	NOUN
inlawrev-2294	430	35	and	and	CCONJ
inlawrev-2294	430	36	its	its	PRON
inlawrev-2294	430	37	affiliates	affiliate	NOUN
inlawrev-2294	430	38	.	.	PUNCT
inlawrev-2294	431	1	unfortunately	unfortunately	ADV
inlawrev-2294	431	2	,	,	PUNCT
inlawrev-2294	431	3	fully	fully	ADV
inlawrev-2294	431	4	complete	complete	ADJ
inlawrev-2294	431	5	detailed	detailed	ADJ
inlawrev-2294	431	6	cost	cost	NOUN
inlawrev-2294	431	7	records	record	NOUN
inlawrev-2294	431	8	were	be	AUX
inlawrev-2294	431	9	not	not	PART
inlawrev-2294	431	10	kept	keep	VERB
inlawrev-2294	431	11	of	of	ADP
inlawrev-2294	431	12	these	these	DET
inlawrev-2294	431	13	capital	capital	NOUN
inlawrev-2294	431	14	improvements	improvement	NOUN
inlawrev-2294	431	15	and	and	CCONJ
inlawrev-2294	431	16	no	no	DET
inlawrev-2294	431	17	exact	exact	ADJ
inlawrev-2294	431	18	determination	determination	NOUN
inlawrev-2294	431	19	could	could	AUX
inlawrev-2294	431	20	be	be	AUX
inlawrev-2294	431	21	made	make	VERB
inlawrev-2294	431	22	as	as	ADP
inlawrev-2294	431	23	to	to	ADP
inlawrev-2294	431	24	the	the	DET
inlawrev-2294	431	25	actual	actual	ADJ
inlawrev-2294	431	26	cost	cost	NOUN
inlawrev-2294	431	27	of	of	ADP
inlawrev-2294	431	28	said	say	VERB
inlawrev-2294	431	29	improvements.85	improvements.85	NOUN
inlawrev-2294	431	30	plaintiff	plaintiff	PROPN
inlawrev-2294	431	31	-	-	PUNCT
inlawrev-2294	431	32	bank	bank	NOUN
inlawrev-2294	431	33	,	,	PUNCT
inlawrev-2294	431	34	in	in	ADP
inlawrev-2294	431	35	reliance	reliance	NOUN
inlawrev-2294	431	36	on	on	ADP
inlawrev-2294	431	37	the	the	DET
inlawrev-2294	431	38	audited	audit	VERB
inlawrev-2294	431	39	financial	financial	ADJ
inlawrev-2294	431	40	statements	statement	NOUN
inlawrev-2294	431	41	,	,	PUNCT
inlawrev-2294	431	42	extended	extend	VERB
inlawrev-2294	431	43	additional	additional	ADJ
inlawrev-2294	431	44	money	money	NOUN
inlawrev-2294	431	45	to	to	ADP
inlawrev-2294	431	46	the	the	DET
inlawrev-2294	431	47	corporation	corporation	NOUN
inlawrev-2294	431	48	,	,	PUNCT
inlawrev-2294	431	49	and	and	CCONJ
inlawrev-2294	431	50	subsequently	subsequently	ADV
inlawrev-2294	431	51	initiated	initiate	VERB
inlawrev-2294	431	52	this	this	DET
inlawrev-2294	431	53	suit	suit	NOUN
inlawrev-2294	431	54	against	against	ADP
inlawrev-2294	431	55	the	the	DET
inlawrev-2294	431	56	auditors	auditor	NOUN
inlawrev-2294	431	57	when	when	SCONJ
inlawrev-2294	431	58	the	the	DET
inlawrev-2294	431	59	corporation	corporation	NOUN
inlawrev-2294	431	60	became	become	VERB
inlawrev-2294	431	61	unable	unable	ADJ
inlawrev-2294	431	62	to	to	PART
inlawrev-2294	431	63	repay	repay	VERB
inlawrev-2294	431	64	.	.	PUNCT
inlawrev-2294	432	1	the	the	DET
inlawrev-2294	432	2	district	district	NOUN
inlawrev-2294	432	3	court	court	NOUN
inlawrev-2294	432	4	dismissed	dismiss	VERB
inlawrev-2294	432	5	the	the	DET
inlawrev-2294	432	6	complaint	complaint	NOUN
inlawrev-2294	432	7	,	,	PUNCT
inlawrev-2294	432	8	ruling	rule	VERB
inlawrev-2294	432	9	that	that	SCONJ
inlawrev-2294	432	10	the	the	DET
inlawrev-2294	432	11	bank	bank	NOUN
inlawrev-2294	432	12	had	have	AUX
inlawrev-2294	432	13	failed	fail	VERB
inlawrev-2294	432	14	to	to	PART
inlawrev-2294	432	15	establish	establish	VERB
inlawrev-2294	432	16	misrepresentation	misrepresentation	NOUN
inlawrev-2294	432	17	or	or	CCONJ
inlawrev-2294	432	18	negligence	negligence	NOUN
inlawrev-2294	432	19	by	by	ADP
inlawrev-2294	432	20	the	the	DET
inlawrev-2294	432	21	accountants	accountant	NOUN
inlawrev-2294	432	22	in	in	ADP
inlawrev-2294	432	23	their	their	PRON
inlawrev-2294	432	24	audit	audit	NOUN
inlawrev-2294	432	25	.	.	PUNCT
inlawrev-2294	433	1	the	the	DET
inlawrev-2294	433	2	fourth	fourth	ADJ
inlawrev-2294	433	3	circuit	circuit	NOUN
inlawrev-2294	433	4	court	court	NOUN
inlawrev-2294	433	5	of	of	ADP
inlawrev-2294	433	6	appeals	appeal	NOUN
inlawrev-2294	433	7	reversed	reverse	VERB
inlawrev-2294	433	8	as	as	ADP
inlawrev-2294	433	9	to	to	ADP
inlawrev-2294	433	10	the	the	DET
inlawrev-2294	433	11	negligence	negligence	NOUN
inlawrev-2294	433	12	issue	issue	NOUN
inlawrev-2294	433	13	and	and	CCONJ
inlawrev-2294	433	14	rejected	reject	VERB
inlawrev-2294	433	15	the	the	DET
inlawrev-2294	433	16	auditors	auditor	NOUN
inlawrev-2294	433	17	'	'	PART
inlawrev-2294	433	18	defense	defense	NOUN
inlawrev-2294	433	19	based	base	VERB
inlawrev-2294	433	20	upon	upon	SCONJ
inlawrev-2294	433	21	the	the	DET
inlawrev-2294	433	22	disclaimer	disclaimer	NOUN
inlawrev-2294	433	23	.	.	PUNCT
inlawrev-2294	434	1	the	the	DET
inlawrev-2294	434	2	court	court	NOUN
inlawrev-2294	434	3	examined	examine	VERB
inlawrev-2294	434	4	in	in	ADP
inlawrev-2294	434	5	detail	detail	NOUN
inlawrev-2294	434	6	the	the	DET
inlawrev-2294	434	7	wording	wording	NOUN
inlawrev-2294	434	8	of	of	ADP
inlawrev-2294	434	9	the	the	DET
inlawrev-2294	434	10	disclaimer	disclaimer	NOUN
inlawrev-2294	434	11	and	and	CCONJ
inlawrev-2294	434	12	the	the	DET
inlawrev-2294	434	13	explanatory	explanatory	ADJ
inlawrev-2294	434	14	paragraph	paragraph	NOUN
inlawrev-2294	434	15	,	,	PUNCT
inlawrev-2294	434	16	noting	note	VERB
inlawrev-2294	434	17	that	that	SCONJ
inlawrev-2294	434	18	the	the	DET
inlawrev-2294	434	19	disclaimer	disclaimer	NOUN
inlawrev-2294	434	20	followed	follow	VERB
inlawrev-2294	434	21	other	other	ADJ
inlawrev-2294	434	22	references	reference	NOUN
inlawrev-2294	434	23	that	that	PRON
inlawrev-2294	434	24	expressed	express	VERB
inlawrev-2294	434	25	the	the	DET
inlawrev-2294	434	26	auditors	auditor	NOUN
inlawrev-2294	434	27	'	'	PART
inlawrev-2294	434	28	reservations	reservation	NOUN
inlawrev-2294	434	29	as	as	ADP
inlawrev-2294	434	30	to	to	ADP
inlawrev-2294	434	31	the	the	DET
inlawrev-2294	434	32	value	value	NOUN
inlawrev-2294	434	33	of	of	ADP
inlawrev-2294	434	34	the	the	DET
inlawrev-2294	434	35	leasehold	leasehold	NOUN
inlawrev-2294	434	36	improvements	improvement	NOUN
inlawrev-2294	434	37	but	but	CCONJ
inlawrev-2294	434	38	not	not	PART
inlawrev-2294	434	39	as	as	ADP
inlawrev-2294	434	40	to	to	ADP
inlawrev-2294	434	41	their	their	PRON
inlawrev-2294	434	42	existence	existence	NOUN
inlawrev-2294	434	43	.	.	PUNCT
inlawrev-2294	435	1	in	in	ADP
inlawrev-2294	435	2	addition	addition	NOUN
inlawrev-2294	435	3	,	,	PUNCT
inlawrev-2294	435	4	the	the	DET
inlawrev-2294	435	5	auditors	auditor	NOUN
inlawrev-2294	435	6	'	'	PART
inlawrev-2294	435	7	cover	cover	NOUN
inlawrev-2294	435	8	letter	letter	NOUN
inlawrev-2294	435	9	stated	state	VERB
inlawrev-2294	435	10	,	,	PUNCT
inlawrev-2294	435	11	as	as	ADP
inlawrev-2294	435	12	a	a	DET
inlawrev-2294	435	13	reason	reason	NOUN
inlawrev-2294	435	14	for	for	ADP
inlawrev-2294	435	15	the	the	DET
inlawrev-2294	435	16	disclaimer	disclaimer	NOUN
inlawrev-2294	435	17	,	,	PUNCT
inlawrev-2294	435	18	that	that	SCONJ
inlawrev-2294	435	19	adequate	adequate	ADJ
inlawrev-2294	435	20	cost	cost	NOUN
inlawrev-2294	435	21	records	record	NOUN
inlawrev-2294	435	22	had	have	AUX
inlawrev-2294	435	23	not	not	PART
inlawrev-2294	435	24	been	be	AUX
inlawrev-2294	435	25	kept	keep	VERB
inlawrev-2294	435	26	as	as	ADP
inlawrev-2294	435	27	to	to	ADP
inlawrev-2294	435	28	the	the	DET
inlawrev-2294	435	29	leasehold	leasehold	NOUN
inlawrev-2294	435	30	improvements	improvement	NOUN
inlawrev-2294	435	31	,	,	PUNCT
inlawrev-2294	435	32	when	when	SCONJ
inlawrev-2294	435	33	,	,	PUNCT
inlawrev-2294	435	34	in	in	ADP
inlawrev-2294	435	35	fact	fact	NOUN
inlawrev-2294	435	36	,	,	PUNCT
inlawrev-2294	435	37	no	no	DET
inlawrev-2294	435	38	cost	cost	NOUN
inlawrev-2294	435	39	records	record	NOUN
inlawrev-2294	435	40	ever	ever	ADV
inlawrev-2294	435	41	existed	exist	VERB
inlawrev-2294	435	42	.	.	PUNCT
inlawrev-2294	436	1	the	the	DET
inlawrev-2294	436	2	court	court	NOUN
inlawrev-2294	436	3	ruled	rule	VERB
inlawrev-2294	436	4	that	that	SCONJ
inlawrev-2294	436	5	both	both	DET
inlawrev-2294	436	6	these	these	DET
inlawrev-2294	436	7	disclosures	disclosure	NOUN
inlawrev-2294	436	8	were	be	AUX
inlawrev-2294	436	9	inadequate	inadequate	ADJ
inlawrev-2294	436	10	to	to	PART
inlawrev-2294	436	11	convey	convey	VERB
inlawrev-2294	436	12	the	the	DET
inlawrev-2294	436	13	required	require	VERB
inlawrev-2294	436	14	information	information	NOUN
inlawrev-2294	436	15	and	and	CCONJ
inlawrev-2294	436	16	absolve	absolve	VERB
inlawrev-2294	436	17	defendant	defendant	NOUN
inlawrev-2294	436	18	from	from	ADP
inlawrev-2294	436	19	liability.86	liability.86	NOUN
inlawrev-2294	436	20	there	there	PRON
inlawrev-2294	436	21	were	be	VERB
inlawrev-2294	436	22	two	two	NUM
inlawrev-2294	436	23	principal	principal	ADJ
inlawrev-2294	436	24	flaws	flaw	NOUN
inlawrev-2294	436	25	in	in	ADP
inlawrev-2294	436	26	the	the	DET
inlawrev-2294	436	27	auditors	auditor	NOUN
inlawrev-2294	436	28	'	'	PART
inlawrev-2294	436	29	disclaimer	disclaimer	NOUN
inlawrev-2294	436	30	.	.	PUNCT
inlawrev-2294	437	1	first	first	ADV
inlawrev-2294	437	2	,	,	PUNCT
inlawrev-2294	437	3	the	the	DET
inlawrev-2294	437	4	explanatory	explanatory	ADJ
inlawrev-2294	437	5	paragraph	paragraph	NOUN
inlawrev-2294	437	6	did	do	AUX
inlawrev-2294	437	7	not	not	PART
inlawrev-2294	437	8	adequately	adequately	ADV
inlawrev-2294	437	9	explain	explain	VERB
inlawrev-2294	437	10	the	the	DET
inlawrev-2294	437	11	reasons	reason	NOUN
inlawrev-2294	437	12	for	for	ADP
inlawrev-2294	437	13	issuing	issue	VERB
inlawrev-2294	437	14	a	a	DET
inlawrev-2294	437	15	disclaimer	disclaimer	NOUN
inlawrev-2294	437	16	when	when	SCONJ
inlawrev-2294	437	17	it	it	PRON
inlawrev-2294	437	18	failed	fail	VERB
inlawrev-2294	437	19	to	to	PART
inlawrev-2294	437	20	disclose	disclose	VERB
inlawrev-2294	437	21	the	the	DET
inlawrev-2294	437	22	total	total	ADJ
inlawrev-2294	437	23	absence	absence	NOUN
inlawrev-2294	437	24	of	of	ADP
inlawrev-2294	437	25	cost	cost	NOUN
inlawrev-2294	437	26	records	record	NOUN
inlawrev-2294	437	27	,	,	PUNCT
inlawrev-2294	437	28	thereby	thereby	ADV
inlawrev-2294	437	29	creating	create	VERB
inlawrev-2294	437	30	the	the	DET
inlawrev-2294	437	31	impression	impression	NOUN
inlawrev-2294	437	32	some	some	DET
inlawrev-2294	437	33	records	record	NOUN
inlawrev-2294	437	34	were	be	AUX
inlawrev-2294	437	35	kept	keep	VERB
inlawrev-2294	437	36	.	.	PUNCT
inlawrev-2294	438	1	second	second	ADV
inlawrev-2294	438	2	,	,	PUNCT
inlawrev-2294	438	3	the	the	DET
inlawrev-2294	438	4	explanatory	explanatory	ADJ
inlawrev-2294	438	5	paragraph	paragraph	NOUN
inlawrev-2294	438	6	,	,	PUNCT
inlawrev-2294	438	7	disclaimer	disclaimer	ADJ
inlawrev-2294	438	8	paragraph	paragraph	NOUN
inlawrev-2294	438	9	,	,	PUNCT
inlawrev-2294	438	10	and	and	CCONJ
inlawrev-2294	438	11	the	the	DET
inlawrev-2294	438	12	cover	cover	NOUN
inlawrev-2294	438	13	letter	letter	NOUN
inlawrev-2294	438	14	all	all	PRON
inlawrev-2294	438	15	conveyed	convey	VERB
inlawrev-2294	438	16	the	the	DET
inlawrev-2294	438	17	impression	impression	NOUN
inlawrev-2294	438	18	that	that	SCONJ
inlawrev-2294	438	19	the	the	DET
inlawrev-2294	438	20	leasehold	leasehold	NOUN
inlawrev-2294	438	21	assets	asset	NOUN
inlawrev-2294	438	22	did	do	AUX
inlawrev-2294	438	23	exist	exist	VERB
inlawrev-2294	438	24	and	and	CCONJ
inlawrev-2294	438	25	had	have	VERB
inlawrev-2294	438	26	some	some	DET
inlawrev-2294	438	27	value	value	NOUN
inlawrev-2294	438	28	when	when	SCONJ
inlawrev-2294	438	29	in	in	ADP
inlawrev-2294	438	30	reality	reality	NOUN
inlawrev-2294	438	31	they	they	PRON
inlawrev-2294	438	32	did	do	VERB
inlawrev-2294	438	33	not.87	not.87	DET
inlawrev-2294	438	34	the	the	DET
inlawrev-2294	438	35	rhode	rhode	PROPN
inlawrev-2294	438	36	island	island	PROPN
inlawrev-2294	438	37	trust	trust	PROPN
inlawrev-2294	438	38	opinion	opinion	NOUN
inlawrev-2294	438	39	again	again	ADV
inlawrev-2294	438	40	points	point	VERB
inlawrev-2294	438	41	out	out	ADP
inlawrev-2294	438	42	that	that	SCONJ
inlawrev-2294	438	43	extra	extra	ADJ
inlawrev-2294	438	44	care	care	NOUN
inlawrev-2294	438	45	should	should	AUX
inlawrev-2294	438	46	be	be	AUX
inlawrev-2294	438	47	taken	take	VERB
inlawrev-2294	438	48	in	in	ADP
inlawrev-2294	438	49	drafting	draft	VERB
inlawrev-2294	438	50	explanatory	explanatory	ADJ
inlawrev-2294	438	51	paragraphs	paragraph	NOUN
inlawrev-2294	438	52	and	and	CCONJ
inlawrev-2294	438	53	cover	cover	VERB
inlawrev-2294	438	54	letters	letter	NOUN
inlawrev-2294	438	55	so	so	SCONJ
inlawrev-2294	438	56	as	as	SCONJ
inlawrev-2294	438	57	to	to	PART
inlawrev-2294	438	58	maximize	maximize	VERB
inlawrev-2294	438	59	disclosure	disclosure	NOUN
inlawrev-2294	438	60	and	and	CCONJ
inlawrev-2294	438	61	minimize	minimize	VERB
inlawrev-2294	438	62	the	the	DET
inlawrev-2294	438	63	chances	chance	NOUN
inlawrev-2294	438	64	of	of	ADP
inlawrev-2294	438	65	creating	create	VERB
inlawrev-2294	438	66	false	false	ADJ
inlawrev-2294	438	67	impressions	impression	NOUN
inlawrev-2294	438	68	,	,	PUNCT
inlawrev-2294	438	69	since	since	SCONJ
inlawrev-2294	438	70	courts	court	NOUN
inlawrev-2294	438	71	will	will	AUX
inlawrev-2294	438	72	carefully	carefully	ADV
inlawrev-2294	438	73	scrutinize	scrutinize	VERB
inlawrev-2294	438	74	the	the	DET
inlawrev-2294	438	75	wording	wording	NOUN
inlawrev-2294	438	76	of	of	ADP
inlawrev-2294	438	77	these	these	DET
inlawrev-2294	438	78	statements	statement	NOUN
inlawrev-2294	438	79	.	.	PUNCT
inlawrev-2294	439	1	even	even	ADV
inlawrev-2294	439	2	when	when	SCONJ
inlawrev-2294	439	3	an	an	DET
inlawrev-2294	439	4	accountant	accountant	NOUN
inlawrev-2294	439	5	is	be	AUX
inlawrev-2294	439	6	retained	retain	VERB
inlawrev-2294	439	7	to	to	PART
inlawrev-2294	439	8	conduct	conduct	VERB
inlawrev-2294	439	9	services	service	NOUN
inlawrev-2294	439	10	other	other	ADJ
inlawrev-2294	439	11	than	than	ADP
inlawrev-2294	439	12	an	an	DET
inlawrev-2294	439	13	audit	audit	NOUN
inlawrev-2294	439	14	,	,	PUNCT
inlawrev-2294	439	15	he	he	PRON
inlawrev-2294	439	16	may	may	AUX
inlawrev-2294	439	17	be	be	AUX
inlawrev-2294	439	18	subject	subject	ADJ
inlawrev-2294	439	19	to	to	ADP
inlawrev-2294	439	20	liability	liability	NOUN
inlawrev-2294	439	21	for	for	ADP
inlawrev-2294	439	22	inaccuracies	inaccuracy	NOUN
inlawrev-2294	439	23	under	under	ADP
inlawrev-2294	439	24	special	special	ADJ
inlawrev-2294	439	25	circumstances	circumstance	NOUN
inlawrev-2294	439	26	if	if	SCONJ
inlawrev-2294	439	27	he	he	PRON
inlawrev-2294	439	28	is	be	AUX
inlawrev-2294	439	29	deemed	deem	VERB
inlawrev-2294	439	30	to	to	PART
inlawrev-2294	439	31	be	be	AUX
inlawrev-2294	439	32	"	"	PUNCT
inlawrev-2294	439	33	associated	associate	VERB
inlawrev-2294	439	34	with	with	ADP
inlawrev-2294	439	35	"	"	PUNCT
inlawrev-2294	439	36	the	the	DET
inlawrev-2294	439	37	85	85	NUM
inlawrev-2294	439	38	j<£	j<£	NOUN
inlawrev-2294	439	39	at	at	ADP
inlawrev-2294	439	40	849	849	NUM
inlawrev-2294	439	41	(	(	PUNCT
inlawrev-2294	439	42	emphasis	emphasis	NOUN
inlawrev-2294	439	43	added	add	VERB
inlawrev-2294	439	44	)	)	PUNCT
inlawrev-2294	439	45	.	.	PUNCT
inlawrev-2294	440	1	mid	mid	ADJ
inlawrev-2294	440	2	at	at	ADP
inlawrev-2294	440	3	852	852	NUM
inlawrev-2294	440	4	.	.	PUNCT
inlawrev-2294	441	1	97d	97d	NOUN
inlawrev-2294	441	2	452	452	NUM
inlawrev-2294	441	3	indiana	indiana	PROPN
inlawrev-2294	441	4	law	law	PROPN
inlawrev-2294	441	5	review	review	NOUN
inlawrev-2294	442	1	[	[	X
inlawrev-2294	442	2	vol	vol	NOUN
inlawrev-2294	442	3	.	.	NOUN
inlawrev-2294	442	4	11:431	11:431	PROPN
inlawrev-2294	442	5	financial	financial	ADJ
inlawrev-2294	442	6	statements	statement	NOUN
inlawrev-2294	442	7	.	.	PUNCT
inlawrev-2294	443	1	this	this	DET
inlawrev-2294	443	2	situation	situation	NOUN
inlawrev-2294	443	3	most	most	ADV
inlawrev-2294	443	4	commonly	commonly	ADV
inlawrev-2294	443	5	occurs	occur	VERB
inlawrev-2294	443	6	when	when	SCONJ
inlawrev-2294	443	7	an	an	DET
inlawrev-2294	443	8	accountant	accountant	NOUN
inlawrev-2294	443	9	is	be	AUX
inlawrev-2294	443	10	retained	retain	VERB
inlawrev-2294	443	11	to	to	PART
inlawrev-2294	443	12	prepare	prepare	VERB
inlawrev-2294	443	13	unaudited	unaudited	ADJ
inlawrev-2294	443	14	financial	financial	ADJ
inlawrev-2294	443	15	statements.88	statements.88	NOUN
inlawrev-2294	443	16	the	the	DET
inlawrev-2294	443	17	minimum	minimum	NOUN
inlawrev-2294	443	18	a.i.c.p.a	a.i.c.p.a	NOUN
inlawrev-2294	443	19	.	.	PUNCT
inlawrev-2294	444	1	standards	standard	NOUN
inlawrev-2294	444	2	require	require	VERB
inlawrev-2294	444	3	all	all	DET
inlawrev-2294	444	4	unaudited	unaudited	ADJ
inlawrev-2294	444	5	financial	financial	ADJ
inlawrev-2294	444	6	statements	statement	NOUN
inlawrev-2294	444	7	that	that	SCONJ
inlawrev-2294	444	8	an	an	DET
inlawrev-2294	444	9	accountant	accountant	NOUN
inlawrev-2294	444	10	is	be	AUX
inlawrev-2294	444	11	"	"	PUNCT
inlawrev-2294	444	12	associated	associate	VERB
inlawrev-2294	444	13	with	with	ADP
inlawrev-2294	444	14	"	"	PUNCT
inlawrev-2294	444	15	to	to	PART
inlawrev-2294	444	16	carry	carry	VERB
inlawrev-2294	444	17	a	a	DET
inlawrev-2294	444	18	disclaimer	disclaimer	NOUN
inlawrev-2294	444	19	clearly	clearly	ADV
inlawrev-2294	444	20	indicating	indicate	VERB
inlawrev-2294	444	21	that	that	SCONJ
inlawrev-2294	444	22	no	no	DET
inlawrev-2294	444	23	audit	audit	NOUN
inlawrev-2294	444	24	has	have	AUX
inlawrev-2294	444	25	been	be	AUX
inlawrev-2294	444	26	conducted.89	conducted.89	NOUN
inlawrev-2294	444	27	stanley	stanley	PROPN
inlawrev-2294	444	28	l.	l.	PROPN
inlawrev-2294	444	29	block	block	PROPN
inlawrev-2294	444	30	,	,	PUNCT
inlawrev-2294	444	31	inc	inc	PROPN
inlawrev-2294	444	32	.	.	PROPN
inlawrev-2294	445	1	v.	v.	PROPN
inlawrev-2294	445	2	klein90	klein90	PROPN
inlawrev-2294	445	3	illustrates	illustrate	VERB
inlawrev-2294	445	4	the	the	DET
inlawrev-2294	445	5	effect	effect	NOUN
inlawrev-2294	445	6	of	of	ADP
inlawrev-2294	445	7	an	an	DET
inlawrev-2294	445	8	accountant	accountant	NOUN
inlawrev-2294	445	9	's	's	PART
inlawrev-2294	445	10	failure	failure	NOUN
inlawrev-2294	445	11	to	to	PART
inlawrev-2294	445	12	comply	comply	VERB
inlawrev-2294	445	13	with	with	ADP
inlawrev-2294	445	14	these	these	DET
inlawrev-2294	445	15	minimal	minimal	ADJ
inlawrev-2294	445	16	requirements	requirement	NOUN
inlawrev-2294	445	17	.	.	PUNCT
inlawrev-2294	446	1	in	in	ADP
inlawrev-2294	446	2	block	block	NOUN
inlawrev-2294	446	3	,	,	PUNCT
inlawrev-2294	446	4	the	the	DET
inlawrev-2294	446	5	defendant	defendant	NOUN
inlawrev-2294	446	6	-	-	PUNCT
inlawrev-2294	446	7	accountants	accountant	NOUN
inlawrev-2294	446	8	prepared	prepare	VERB
inlawrev-2294	446	9	and	and	CCONJ
inlawrev-2294	446	10	issued	issue	VERB
inlawrev-2294	446	11	financial	financial	ADJ
inlawrev-2294	446	12	statements	statement	NOUN
inlawrev-2294	446	13	on	on	ADP
inlawrev-2294	446	14	their	their	PRON
inlawrev-2294	446	15	stationery	stationery	NOUN
inlawrev-2294	446	16	with	with	ADP
inlawrev-2294	446	17	no	no	DET
inlawrev-2294	446	18	opinion	opinion	NOUN
inlawrev-2294	446	19	attached	attach	VERB
inlawrev-2294	446	20	.	.	PUNCT
inlawrev-2294	447	1	in	in	ADP
inlawrev-2294	447	2	a	a	DET
inlawrev-2294	447	3	subsequent	subsequent	ADJ
inlawrev-2294	447	4	suit	suit	NOUN
inlawrev-2294	447	5	by	by	ADP
inlawrev-2294	447	6	the	the	DET
inlawrev-2294	447	7	disappointed	disappointed	ADJ
inlawrev-2294	447	8	client	client	NOUN
inlawrev-2294	447	9	,	,	PUNCT
inlawrev-2294	447	10	the	the	DET
inlawrev-2294	447	11	court	court	NOUN
inlawrev-2294	447	12	noted	note	VERB
inlawrev-2294	447	13	that	that	SCONJ
inlawrev-2294	447	14	a.i.c.p.a	a.i.c.p.a	NOUN
inlawrev-2294	447	15	.	.	PUNCT
inlawrev-2294	448	1	standards	standard	NOUN
inlawrev-2294	448	2	minimally	minimally	ADV
inlawrev-2294	448	3	require	require	VERB
inlawrev-2294	448	4	an	an	DET
inlawrev-2294	448	5	accountant	accountant	NOUN
inlawrev-2294	448	6	to	to	PART
inlawrev-2294	448	7	attach	attach	VERB
inlawrev-2294	448	8	an	an	DET
inlawrev-2294	448	9	opinion	opinion	NOUN
inlawrev-2294	448	10	or	or	CCONJ
inlawrev-2294	448	11	disclaimer	disclaimer	NOUN
inlawrev-2294	448	12	to	to	ADP
inlawrev-2294	448	13	a	a	DET
inlawrev-2294	448	14	financial	financial	ADJ
inlawrev-2294	448	15	statement	statement	NOUN
inlawrev-2294	448	16	.	.	PUNCT
inlawrev-2294	449	1	91	91	NUM
inlawrev-2294	449	2	because	because	SCONJ
inlawrev-2294	449	3	the	the	DET
inlawrev-2294	449	4	accountants	accountant	NOUN
inlawrev-2294	449	5	had	have	AUX
inlawrev-2294	449	6	failed	fail	VERB
inlawrev-2294	449	7	to	to	PART
inlawrev-2294	449	8	disclaim	disclaim	VERB
inlawrev-2294	449	9	or	or	CCONJ
inlawrev-2294	449	10	qualify	qualify	VERB
inlawrev-2294	449	11	their	their	PRON
inlawrev-2294	449	12	nonexistent	nonexistent	ADJ
inlawrev-2294	449	13	opinion	opinion	NOUN
inlawrev-2294	450	1	,	,	PUNCT
inlawrev-2294	450	2	the	the	DET
inlawrev-2294	450	3	court	court	NOUN
inlawrev-2294	450	4	assumed	assume	VERB
inlawrev-2294	450	5	that	that	SCONJ
inlawrev-2294	450	6	the	the	DET
inlawrev-2294	450	7	accountants	accountant	NOUN
inlawrev-2294	450	8	had	have	AUX
inlawrev-2294	450	9	intended	intend	VERB
inlawrev-2294	450	10	to	to	PART
inlawrev-2294	450	11	issue	issue	VERB
inlawrev-2294	450	12	an	an	DET
inlawrev-2294	450	13	unqualified	unqualified	ADJ
inlawrev-2294	450	14	opinion	opinion	NOUN
inlawrev-2294	450	15	and	and	CCONJ
inlawrev-2294	450	16	imposed	impose	VERB
inlawrev-2294	450	17	liability	liability	NOUN
inlawrev-2294	450	18	for	for	ADP
inlawrev-2294	450	19	the	the	DET
inlawrev-2294	450	20	accountants	accountant	NOUN
inlawrev-2294	450	21	'	'	PART
inlawrev-2294	450	22	failure	failure	NOUN
inlawrev-2294	450	23	to	to	PART
inlawrev-2294	450	24	physically	physically	ADV
inlawrev-2294	450	25	verify	verify	VERB
inlawrev-2294	450	26	the	the	DET
inlawrev-2294	450	27	client	client	NOUN
inlawrev-2294	450	28	's	's	PART
inlawrev-2294	450	29	inventory	inventory	NOUN
inlawrev-2294	450	30	as	as	SCONJ
inlawrev-2294	450	31	required	require	VERB
inlawrev-2294	450	32	by	by	ADP
inlawrev-2294	450	33	contemporary	contemporary	ADJ
inlawrev-2294	450	34	professional	professional	ADJ
inlawrev-2294	450	35	standards	standard	NOUN
inlawrev-2294	450	36	.	.	PUNCT
inlawrev-2294	451	1	92	92	NUM
inlawrev-2294	451	2	accordingly	accordingly	ADV
inlawrev-2294	451	3	,	,	PUNCT
inlawrev-2294	451	4	accountants	accountant	NOUN
inlawrev-2294	451	5	should	should	AUX
inlawrev-2294	451	6	take	take	VERB
inlawrev-2294	451	7	care	care	NOUN
inlawrev-2294	451	8	to	to	PART
inlawrev-2294	451	9	append	append	VERB
inlawrev-2294	451	10	a	a	DET
inlawrev-2294	451	11	disclaimer	disclaimer	NOUN
inlawrev-2294	451	12	of	of	ADP
inlawrev-2294	451	13	opinion	opinion	NOUN
inlawrev-2294	451	14	whenever	whenever	SCONJ
inlawrev-2294	451	15	there	there	PRON
inlawrev-2294	451	16	is	be	VERB
inlawrev-2294	451	17	a	a	DET
inlawrev-2294	451	18	possibility	possibility	NOUN
inlawrev-2294	451	19	of	of	ADP
inlawrev-2294	451	20	being	be	AUX
inlawrev-2294	451	21	"	"	PUNCT
inlawrev-2294	451	22	associated	associate	VERB
inlawrev-2294	451	23	with	with	ADP
inlawrev-2294	451	24	"	"	PUNCT
inlawrev-2294	451	25	financial	financial	ADJ
inlawrev-2294	451	26	statements	statement	NOUN
inlawrev-2294	451	27	.	.	PUNCT
inlawrev-2294	452	1	as	as	SCONJ
inlawrev-2294	452	2	shown	show	VERB
inlawrev-2294	452	3	by	by	ADP
inlawrev-2294	452	4	block	block	NOUN
inlawrev-2294	452	5	,	,	PUNCT
inlawrev-2294	452	6	this	this	PRON
inlawrev-2294	452	7	is	be	AUX
inlawrev-2294	452	8	true	true	ADJ
inlawrev-2294	452	9	even	even	ADV
inlawrev-2294	452	10	when	when	SCONJ
inlawrev-2294	452	11	statements	statement	NOUN
inlawrev-2294	452	12	are	be	AUX
inlawrev-2294	452	13	prepared	prepare	VERB
inlawrev-2294	452	14	only	only	ADV
inlawrev-2294	452	15	for	for	ADP
inlawrev-2294	452	16	internal	internal	ADJ
inlawrev-2294	452	17	use	use	NOUN
inlawrev-2294	452	18	by	by	ADP
inlawrev-2294	452	19	the	the	DET
inlawrev-2294	452	20	client	client	NOUN
inlawrev-2294	452	21	.	.	PUNCT
inlawrev-2294	453	1	88	88	NUM
inlawrev-2294	453	2	the	the	DET
inlawrev-2294	453	3	a.i.c.p.a	a.i.c.p.a	NOUN
inlawrev-2294	453	4	.	.	PUNCT
inlawrev-2294	454	1	deems	deem	VERB
inlawrev-2294	454	2	an	an	DET
inlawrev-2294	454	3	accountant	accountant	NOUN
inlawrev-2294	454	4	to	to	PART
inlawrev-2294	454	5	be	be	AUX
inlawrev-2294	454	6	"	"	PUNCT
inlawrev-2294	454	7	associated	associate	VERB
inlawrev-2294	454	8	with	with	ADP
inlawrev-2294	454	9	"	"	PUNCT
inlawrev-2294	454	10	unaudited	unaudited	ADJ
inlawrev-2294	454	11	financial	financial	ADJ
inlawrev-2294	454	12	statements	statement	NOUN
inlawrev-2294	454	13	when	when	SCONJ
inlawrev-2294	454	14	he	he	PRON
inlawrev-2294	454	15	has	have	AUX
inlawrev-2294	454	16	consented	consent	VERB
inlawrev-2294	454	17	to	to	ADP
inlawrev-2294	454	18	the	the	DET
inlawrev-2294	454	19	use	use	NOUN
inlawrev-2294	454	20	of	of	ADP
inlawrev-2294	454	21	his	his	PRON
inlawrev-2294	454	22	name	name	NOUN
inlawrev-2294	454	23	in	in	ADP
inlawrev-2294	454	24	a	a	DET
inlawrev-2294	454	25	report	report	NOUN
inlawrev-2294	454	26	,	,	PUNCT
inlawrev-2294	454	27	document	document	NOUN
inlawrev-2294	454	28	,	,	PUNCT
inlawrev-2294	454	29	or	or	CCONJ
inlawrev-2294	454	30	written	write	VERB
inlawrev-2294	454	31	communciation	communciation	NOUN
inlawrev-2294	454	32	setting	set	VERB
inlawrev-2294	454	33	forth	forth	ADV
inlawrev-2294	454	34	or	or	CCONJ
inlawrev-2294	454	35	containing	contain	VERB
inlawrev-2294	454	36	the	the	DET
inlawrev-2294	454	37	statements	statement	NOUN
inlawrev-2294	454	38	.	.	PUNCT
inlawrev-2294	455	1	further	far	ADV
inlawrev-2294	455	2	,	,	PUNCT
inlawrev-2294	455	3	when	when	SCONJ
inlawrev-2294	455	4	a	a	DET
inlawrev-2294	455	5	certified	certified	ADJ
inlawrev-2294	455	6	public	public	ADJ
inlawrev-2294	455	7	accountant	accountant	NOUN
inlawrev-2294	455	8	submits	submit	NOUN
inlawrev-2294	455	9	to	to	ADP
inlawrev-2294	455	10	his	his	PRON
inlawrev-2294	455	11	client	client	NOUN
inlawrev-2294	455	12	or	or	CCONJ
inlawrev-2294	455	13	others	other	NOUN
inlawrev-2294	455	14	,	,	PUNCT
inlawrev-2294	455	15	with	with	ADP
inlawrev-2294	455	16	or	or	CCONJ
inlawrev-2294	455	17	without	without	ADP
inlawrev-2294	455	18	a	a	DET
inlawrev-2294	455	19	covering	covering	NOUN
inlawrev-2294	455	20	letter	letter	NOUN
inlawrev-2294	455	21	,	,	PUNCT
inlawrev-2294	455	22	unaudited	unaudite	VERB
inlawrev-2294	455	23	financial	financial	ADJ
inlawrev-2294	455	24	statements	statement	NOUN
inlawrev-2294	455	25	which	which	PRON
inlawrev-2294	455	26	he	he	PRON
inlawrev-2294	455	27	has	have	AUX
inlawrev-2294	455	28	prepared	prepare	VERB
inlawrev-2294	455	29	or	or	CCONJ
inlawrev-2294	455	30	assisted	assist	VERB
inlawrev-2294	455	31	in	in	ADP
inlawrev-2294	455	32	preparing	prepare	VERB
inlawrev-2294	455	33	,	,	PUNCT
inlawrev-2294	455	34	he	he	PRON
inlawrev-2294	455	35	is	be	AUX
inlawrev-2294	455	36	deemed	deem	VERB
inlawrev-2294	455	37	to	to	PART
inlawrev-2294	455	38	be	be	AUX
inlawrev-2294	455	39	associated	associate	VERB
inlawrev-2294	455	40	with	with	ADP
inlawrev-2294	455	41	such	such	ADJ
inlawrev-2294	455	42	statements	statement	NOUN
inlawrev-2294	455	43	.	.	PUNCT
inlawrev-2294	456	1	this	this	DET
inlawrev-2294	456	2	association	association	NOUN
inlawrev-2294	456	3	is	be	AUX
inlawrev-2294	456	4	deemed	deem	VERB
inlawrev-2294	456	5	to	to	PART
inlawrev-2294	456	6	exist	exist	VERB
inlawrev-2294	456	7	even	even	ADV
inlawrev-2294	456	8	though	though	SCONJ
inlawrev-2294	456	9	the	the	DET
inlawrev-2294	456	10	certified	certify	VERB
inlawrev-2294	456	11	public	public	ADJ
inlawrev-2294	456	12	accountant	accountant	NOUN
inlawrev-2294	456	13	does	do	AUX
inlawrev-2294	456	14	not	not	PART
inlawrev-2294	456	15	append	append	VERB
inlawrev-2294	456	16	his	his	PRON
inlawrev-2294	456	17	name	name	NOUN
inlawrev-2294	456	18	to	to	ADP
inlawrev-2294	456	19	the	the	DET
inlawrev-2294	456	20	financial	financial	ADJ
inlawrev-2294	456	21	statements	statement	NOUN
inlawrev-2294	456	22	or	or	CCONJ
inlawrev-2294	456	23	uses	use	VERB
inlawrev-2294	456	24	"	"	PUNCT
inlawrev-2294	456	25	plain	plain	ADJ
inlawrev-2294	456	26	paper	paper	NOUN
inlawrev-2294	456	27	"	"	PUNCT
inlawrev-2294	456	28	rather	rather	ADV
inlawrev-2294	456	29	than	than	ADP
inlawrev-2294	456	30	his	his	PRON
inlawrev-2294	456	31	own	own	ADJ
inlawrev-2294	456	32	stationery	stationery	NOUN
inlawrev-2294	456	33	.	.	PUNCT
inlawrev-2294	457	1	aicpa	aicpa	PROPN
inlawrev-2294	457	2	professional	professional	ADJ
inlawrev-2294	457	3	standards	standard	NOUN
inlawrev-2294	457	4	,	,	PUNCT
inlawrev-2294	457	5	supra	supra	PROPN
inlawrev-2294	457	6	note	note	NOUN
inlawrev-2294	457	7	3	3	NUM
inlawrev-2294	457	8	,	,	PUNCT
inlawrev-2294	457	9	§	§	PROPN
inlawrev-2294	457	10	516.03	516.03	NUM
inlawrev-2294	457	11	.	.	PUNCT
inlawrev-2294	458	1	an	an	DET
inlawrev-2294	458	2	auditor	auditor	NOUN
inlawrev-2294	458	3	is	be	AUX
inlawrev-2294	458	4	deemed	deem	VERB
inlawrev-2294	458	5	not	not	PART
inlawrev-2294	458	6	to	to	PART
inlawrev-2294	458	7	be	be	AUX
inlawrev-2294	458	8	"	"	PUNCT
inlawrev-2294	458	9	associated	associate	VERB
inlawrev-2294	458	10	with	with	ADP
inlawrev-2294	458	11	"	"	PUNCT
inlawrev-2294	458	12	the	the	DET
inlawrev-2294	458	13	financial	financial	ADJ
inlawrev-2294	458	14	statements	statement	NOUN
inlawrev-2294	458	15	only	only	ADV
inlawrev-2294	458	16	when	when	SCONJ
inlawrev-2294	458	17	he	he	PRON
inlawrev-2294	458	18	was	be	AUX
inlawrev-2294	458	19	not	not	PART
inlawrev-2294	458	20	involved	involve	VERB
inlawrev-2294	458	21	in	in	ADP
inlawrev-2294	458	22	their	their	PRON
inlawrev-2294	458	23	preparation	preparation	NOUN
inlawrev-2294	458	24	,	,	PUNCT
inlawrev-2294	458	25	reproduces	reproduce	VERB
inlawrev-2294	458	26	them	they	PRON
inlawrev-2294	458	27	on	on	ADP
inlawrev-2294	458	28	"	"	PUNCT
inlawrev-2294	458	29	plain	plain	ADJ
inlawrev-2294	458	30	paper	paper	NOUN
inlawrev-2294	458	31	,	,	PUNCT
inlawrev-2294	458	32	"	"	PUNCT
inlawrev-2294	458	33	and	and	CCONJ
inlawrev-2294	458	34	only	only	ADV
inlawrev-2294	458	35	submits	submit	VERB
inlawrev-2294	458	36	the	the	DET
inlawrev-2294	458	37	statements	statement	NOUN
inlawrev-2294	458	38	to	to	ADP
inlawrev-2294	458	39	his	his	PRON
inlawrev-2294	458	40	client	client	NOUN
inlawrev-2294	458	41	.	.	PUNCT
inlawrev-2294	459	1	i	i	PRON
inlawrev-2294	459	2	d.	d.	PROPN
inlawrev-2294	459	3	§	§	PROPN
inlawrev-2294	459	4	516.03	516.03	NUM
inlawrev-2294	459	5	.	.	PUNCT
inlawrev-2294	460	1	m	m	VERB
inlawrev-2294	460	2	i	i	PRON
inlawrev-2294	460	3	<	<	X
inlawrev-2294	460	4	l	l	NOUN
inlawrev-2294	460	5	§	§	PROPN
inlawrev-2294	460	6	516.04	516.04	NUM
inlawrev-2294	460	7	.	.	PUNCT
inlawrev-2294	461	1	it	it	PRON
inlawrev-2294	461	2	follows	follow	VERB
inlawrev-2294	461	3	from	from	ADP
inlawrev-2294	461	4	the	the	DET
inlawrev-2294	461	5	nature	nature	NOUN
inlawrev-2294	461	6	of	of	ADP
inlawrev-2294	461	7	the	the	DET
inlawrev-2294	461	8	financial	financial	ADJ
inlawrev-2294	461	9	statements	statement	NOUN
inlawrev-2294	461	10	that	that	SCONJ
inlawrev-2294	461	11	the	the	DET
inlawrev-2294	461	12	auditor	auditor	NOUN
inlawrev-2294	461	13	probably	probably	ADV
inlawrev-2294	461	14	will	will	AUX
inlawrev-2294	461	15	not	not	PART
inlawrev-2294	461	16	be	be	AUX
inlawrev-2294	461	17	in	in	ADP
inlawrev-2294	461	18	a	a	DET
inlawrev-2294	461	19	position	position	NOUN
inlawrev-2294	461	20	to	to	PART
inlawrev-2294	461	21	express	express	VERB
inlawrev-2294	461	22	an	an	DET
inlawrev-2294	461	23	opinion	opinion	NOUN
inlawrev-2294	461	24	as	as	ADP
inlawrev-2294	461	25	to	to	ADP
inlawrev-2294	461	26	their	their	PRON
inlawrev-2294	461	27	conformity	conformity	NOUN
inlawrev-2294	461	28	with	with	ADP
inlawrev-2294	461	29	gaap	gaap	PROPN
inlawrev-2294	461	30	.	.	PUNCT
inlawrev-2294	462	1	however	however	ADV
inlawrev-2294	462	2	,	,	PUNCT
inlawrev-2294	462	3	if	if	SCONJ
inlawrev-2294	462	4	the	the	DET
inlawrev-2294	462	5	accountant	accountant	NOUN
inlawrev-2294	462	6	is	be	AUX
inlawrev-2294	462	7	aware	aware	ADJ
inlawrev-2294	462	8	of	of	ADP
inlawrev-2294	462	9	nonconforming	nonconforme	VERB
inlawrev-2294	462	10	items	item	NOUN
inlawrev-2294	462	11	,	,	PUNCT
inlawrev-2294	462	12	he	he	PRON
inlawrev-2294	462	13	must	must	AUX
inlawrev-2294	462	14	insist	insist	VERB
inlawrev-2294	462	15	that	that	SCONJ
inlawrev-2294	462	16	his	his	PRON
inlawrev-2294	462	17	client	client	NOUN
inlawrev-2294	462	18	make	make	VERB
inlawrev-2294	462	19	the	the	DET
inlawrev-2294	462	20	required	require	VERB
inlawrev-2294	462	21	changes	change	NOUN
inlawrev-2294	462	22	,	,	PUNCT
inlawrev-2294	462	23	or	or	CCONJ
inlawrev-2294	462	24	,	,	PUNCT
inlawrev-2294	462	25	if	if	SCONJ
inlawrev-2294	462	26	the	the	DET
inlawrev-2294	462	27	client	client	NOUN
inlawrev-2294	462	28	refuses	refuse	VERB
inlawrev-2294	462	29	,	,	PUNCT
inlawrev-2294	462	30	the	the	DET
inlawrev-2294	462	31	accountant	accountant	NOUN
inlawrev-2294	462	32	should	should	AUX
inlawrev-2294	462	33	clearly	clearly	ADV
inlawrev-2294	462	34	note	note	VERB
inlawrev-2294	462	35	the	the	DET
inlawrev-2294	462	36	departures	departure	NOUN
inlawrev-2294	462	37	from	from	ADP
inlawrev-2294	462	38	gaap	gaap	PROPN
inlawrev-2294	462	39	in	in	ADP
inlawrev-2294	462	40	his	his	PRON
inlawrev-2294	462	41	disclaimer	disclaimer	NOUN
inlawrev-2294	462	42	.	.	PUNCT
inlawrev-2294	463	1	i	i	PRON
inlawrev-2294	463	2	d.	d.	PROPN
inlawrev-2294	463	3	§	§	PROPN
inlawrev-2294	463	4	§	§	PROPN
inlawrev-2294	463	5	516.06	516.06	NUM
inlawrev-2294	463	6	-	-	SYM
inlawrev-2294	463	7	516.07	516.07	NUM
inlawrev-2294	463	8	.	.	PUNCT
inlawrev-2294	464	1	see	see	VERB
inlawrev-2294	464	2	also	also	ADV
inlawrev-2294	464	3	1136	1136	NUM
inlawrev-2294	464	4	tenants	tenant	NOUN
inlawrev-2294	464	5	corp	corp	PROPN
inlawrev-2294	464	6	.	.	PROPN
inlawrev-2294	465	1	v.	v.	PROPN
inlawrev-2294	465	2	max	max	PROPN
inlawrev-2294	465	3	rothenberg	rothenberg	PROPN
inlawrev-2294	465	4	&	&	CCONJ
inlawrev-2294	465	5	co.	co.	PROPN
inlawrev-2294	465	6	,	,	PUNCT
inlawrev-2294	465	7	36	36	NUM
inlawrev-2294	465	8	app	app	NOUN
inlawrev-2294	465	9	.	.	PUNCT
inlawrev-2294	466	1	div	div	PROPN
inlawrev-2294	466	2	.	.	PUNCT
inlawrev-2294	466	3	2d	2d	PROPN
inlawrev-2294	466	4	804	804	NUM
inlawrev-2294	466	5	,	,	PUNCT
inlawrev-2294	466	6	319	319	NUM
inlawrev-2294	466	7	n.y.s.2d	n.y.s.2d	NUM
inlawrev-2294	466	8	1007	1007	NUM
inlawrev-2294	466	9	(	(	PUNCT
inlawrev-2294	466	10	1971	1971	NUM
inlawrev-2294	466	11	)	)	PUNCT
inlawrev-2294	466	12	(	(	PUNCT
inlawrev-2294	466	13	accountant	accountant	NOUN
inlawrev-2294	466	14	hired	hire	VERB
inlawrev-2294	466	15	only	only	ADV
inlawrev-2294	466	16	to	to	PART
inlawrev-2294	466	17	do	do	VERB
inlawrev-2294	466	18	write	write	VERB
inlawrev-2294	466	19	-	-	PUNCT
inlawrev-2294	466	20	up	up	ADP
inlawrev-2294	466	21	work	work	NOUN
inlawrev-2294	466	22	had	have	VERB
inlawrev-2294	466	23	a	a	DET
inlawrev-2294	466	24	duty	duty	NOUN
inlawrev-2294	466	25	to	to	PART
inlawrev-2294	466	26	report	report	VERB
inlawrev-2294	466	27	material	material	NOUN
inlawrev-2294	466	28	irregularities	irregularity	NOUN
inlawrev-2294	466	29	discovered	discover	VERB
inlawrev-2294	466	30	during	during	ADP
inlawrev-2294	466	31	the	the	DET
inlawrev-2294	466	32	course	course	NOUN
inlawrev-2294	466	33	of	of	ADP
inlawrev-2294	466	34	preparing	prepare	VERB
inlawrev-2294	466	35	the	the	DET
inlawrev-2294	466	36	statements	statement	NOUN
inlawrev-2294	466	37	)	)	PUNCT
inlawrev-2294	466	38	.	.	PUNCT
inlawrev-2294	467	1	9045	9045	NUM
inlawrev-2294	467	2	misc	misc	PROPN
inlawrev-2294	467	3	.	.	PUNCT
inlawrev-2294	468	1	2d	2d	PROPN
inlawrev-2294	468	2	1054	1054	NUM
inlawrev-2294	468	3	,	,	PUNCT
inlawrev-2294	468	4	258	258	NUM
inlawrev-2294	468	5	n.y.s.2d	n.y.s.2d	NUM
inlawrev-2294	468	6	501	501	NUM
inlawrev-2294	468	7	(	(	PUNCT
inlawrev-2294	468	8	sup	sup	NOUN
inlawrev-2294	468	9	.	.	PUNCT
inlawrev-2294	469	1	ct	ct	NUM
inlawrev-2294	469	2	.	.	NOUN
inlawrev-2294	470	1	1965	1965	NUM
inlawrev-2294	470	2	)	)	PUNCT
inlawrev-2294	470	3	.	.	PUNCT
inlawrev-2294	471	1	n	n	PRON
inlawrev-2294	472	1	i	i	X
inlawrev-2294	472	2	<	<	X
inlawrev-2294	472	3	l	l	NOUN
inlawrev-2294	472	4	at	at	ADP
inlawrev-2294	472	5	1058	1058	NUM
inlawrev-2294	472	6	,	,	PUNCT
inlawrev-2294	472	7	258	258	NUM
inlawrev-2294	472	8	n.y.s.2d	n.y.s.2d	NUM
inlawrev-2294	472	9	at	at	ADP
inlawrev-2294	472	10	506	506	NUM
inlawrev-2294	472	11	.	.	PUNCT
inlawrev-2294	473	1	92	92	NUM
inlawrev-2294	473	2	/	/	SYM
inlawrev-2294	473	3	d	d	NOUN
inlawrev-2294	473	4	at	at	ADP
inlawrev-2294	473	5	1058	1058	NUM
inlawrev-2294	473	6	,	,	PUNCT
inlawrev-2294	473	7	258	258	NUM
inlawrev-2294	473	8	n.y.s.2d	n.y.s.2d	NUM
inlawrev-2294	473	9	at	at	ADP
inlawrev-2294	473	10	506	506	NUM
inlawrev-2294	473	11	-	-	SYM
inlawrev-2294	473	12	07	07	NUM
inlawrev-2294	473	13	.	.	PUNCT
inlawrev-2294	474	1	however	however	ADV
inlawrev-2294	474	2	,	,	PUNCT
inlawrev-2294	474	3	the	the	DET
inlawrev-2294	474	4	court	court	NOUN
inlawrev-2294	474	5	went	go	VERB
inlawrev-2294	474	6	on	on	ADP
inlawrev-2294	474	7	to	to	PART
inlawrev-2294	474	8	hold	hold	VERB
inlawrev-2294	474	9	the	the	DET
inlawrev-2294	474	10	accountants	accountant	NOUN
inlawrev-2294	474	11	liable	liable	ADJ
inlawrev-2294	474	12	only	only	ADV
inlawrev-2294	474	13	for	for	ADP
inlawrev-2294	474	14	auditing	auditing	NOUN
inlawrev-2294	474	15	fees	fee	NOUN
inlawrev-2294	474	16	,	,	PUNCT
inlawrev-2294	474	17	ruling	rule	VERB
inlawrev-2294	474	18	that	that	SCONJ
inlawrev-2294	474	19	the	the	DET
inlawrev-2294	474	20	client	client	NOUN
inlawrev-2294	474	21	failed	fail	VERB
inlawrev-2294	474	22	to	to	PART
inlawrev-2294	474	23	establish	establish	VERB
inlawrev-2294	474	24	that	that	SCONJ
inlawrev-2294	474	25	further	further	ADJ
inlawrev-2294	474	26	damages	damage	NOUN
inlawrev-2294	474	27	were	be	AUX
inlawrev-2294	474	28	proximately	proximately	ADV
inlawrev-2294	474	29	caused	cause	VERB
inlawrev-2294	474	30	by	by	ADP
inlawrev-2294	474	31	the	the	DET
inlawrev-2294	474	32	accountants	accountant	NOUN
inlawrev-2294	474	33	'	'	PART
inlawrev-2294	474	34	negligence	negligence	NOUN
inlawrev-2294	474	35	.	.	PUNCT
inlawrev-2294	475	1	i	i	PRON
inlawrev-2294	475	2	d.	d.	PROPN
inlawrev-2294	475	3	at	at	ADP
inlawrev-2294	475	4	1060	1060	NUM
inlawrev-2294	475	5	,	,	PUNCT
inlawrev-2294	475	6	258	258	NUM
inlawrev-2294	475	7	n.y.s.2d	n.y.s.2d	NOUN
inlawrev-2294	475	8	at	at	ADP
inlawrev-2294	475	9	508	508	NUM
inlawrev-2294	475	10	.	.	PUNCT
inlawrev-2294	476	1	1978	1978	NUM
inlawrev-2294	476	2	]	]	PUNCT
inlawrev-2294	476	3	qualifications	qualification	NOUN
inlawrev-2294	476	4	and	and	CCONJ
inlawrev-2294	476	5	disclaimers	disclaimer	NOUN
inlawrev-2294	476	6	453	453	NUM
inlawrev-2294	476	7	in	in	ADP
inlawrev-2294	476	8	coleco	coleco	PROPN
inlawrev-2294	476	9	industries	industry	NOUN
inlawrev-2294	476	10	,	,	PUNCT
inlawrev-2294	476	11	inc	inc	PROPN
inlawrev-2294	476	12	.	.	PROPN
inlawrev-2294	477	1	v.	v.	PROPN
inlawrev-2294	477	2	berman	berman	PROPN
inlawrev-2294	477	3	,	,	PUNCT
inlawrev-2294	477	4	93	93	NUM
inlawrev-2294	477	5	the	the	DET
inlawrev-2294	477	6	court	court	NOUN
inlawrev-2294	477	7	discussed	discuss	VERB
inlawrev-2294	477	8	the	the	DET
inlawrev-2294	477	9	extent	extent	NOUN
inlawrev-2294	477	10	of	of	ADP
inlawrev-2294	477	11	an	an	DET
inlawrev-2294	477	12	accountant	accountant	NOUN
inlawrev-2294	477	13	's	's	PART
inlawrev-2294	477	14	responsibilities	responsibility	NOUN
inlawrev-2294	477	15	when	when	SCONJ
inlawrev-2294	477	16	associated	associate	VERB
inlawrev-2294	477	17	with	with	ADP
inlawrev-2294	477	18	unaudited	unaudited	ADJ
inlawrev-2294	477	19	reports	report	NOUN
inlawrev-2294	477	20	.	.	PUNCT
inlawrev-2294	478	1	in	in	ADP
inlawrev-2294	478	2	coleco	coleco	PROPN
inlawrev-2294	478	3	,	,	PUNCT
inlawrev-2294	478	4	the	the	DET
inlawrev-2294	478	5	defendant	defendant	NOUN
inlawrev-2294	478	6	-	-	PUNCT
inlawrev-2294	478	7	accountants	accountant	NOUN
inlawrev-2294	478	8	were	be	AUX
inlawrev-2294	478	9	retained	retain	VERB
inlawrev-2294	478	10	to	to	PART
inlawrev-2294	478	11	prepare	prepare	VERB
inlawrev-2294	478	12	unaudited	unaudited	ADJ
inlawrev-2294	478	13	financial	financial	ADJ
inlawrev-2294	478	14	statements	statement	NOUN
inlawrev-2294	478	15	prior	prior	ADV
inlawrev-2294	478	16	to	to	ADP
inlawrev-2294	478	17	plaintiffs	plaintiff	NOUN
inlawrev-2294	478	18	purchase	purchase	NOUN
inlawrev-2294	478	19	of	of	ADP
inlawrev-2294	478	20	a	a	DET
inlawrev-2294	478	21	business	business	NOUN
inlawrev-2294	478	22	.	.	PUNCT
inlawrev-2294	479	1	the	the	DET
inlawrev-2294	479	2	accountants	accountant	NOUN
inlawrev-2294	479	3	made	make	VERB
inlawrev-2294	479	4	several	several	ADJ
inlawrev-2294	479	5	errors	error	NOUN
inlawrev-2294	479	6	of	of	ADP
inlawrev-2294	479	7	varying	vary	VERB
inlawrev-2294	479	8	significance	significance	NOUN
inlawrev-2294	479	9	in	in	ADP
inlawrev-2294	479	10	the	the	DET
inlawrev-2294	479	11	preparation	preparation	NOUN
inlawrev-2294	479	12	of	of	ADP
inlawrev-2294	479	13	the	the	DET
inlawrev-2294	479	14	statements	statement	NOUN
inlawrev-2294	479	15	.	.	PUNCT
inlawrev-2294	480	1	in	in	ADP
inlawrev-2294	480	2	the	the	DET
inlawrev-2294	480	3	suit	suit	NOUN
inlawrev-2294	480	4	that	that	PRON
inlawrev-2294	480	5	followed	follow	VERB
inlawrev-2294	480	6	,	,	PUNCT
inlawrev-2294	480	7	the	the	DET
inlawrev-2294	480	8	accountants	accountant	NOUN
inlawrev-2294	480	9	raised	raise	VERB
inlawrev-2294	480	10	the	the	DET
inlawrev-2294	480	11	defense	defense	NOUN
inlawrev-2294	480	12	that	that	SCONJ
inlawrev-2294	480	13	there	there	PRON
inlawrev-2294	480	14	could	could	AUX
inlawrev-2294	480	15	be	be	AUX
inlawrev-2294	480	16	no	no	DET
inlawrev-2294	480	17	liability	liability	NOUN
inlawrev-2294	480	18	imposed	impose	VERB
inlawrev-2294	480	19	for	for	ADP
inlawrev-2294	480	20	errors	error	NOUN
inlawrev-2294	480	21	contained	contain	VERB
inlawrev-2294	480	22	in	in	ADP
inlawrev-2294	480	23	unaudited	unaudited	ADJ
inlawrev-2294	480	24	financial	financial	ADJ
inlawrev-2294	480	25	statements	statement	NOUN
inlawrev-2294	480	26	,	,	PUNCT
inlawrev-2294	480	27	but	but	CCONJ
inlawrev-2294	480	28	the	the	DET
inlawrev-2294	480	29	court	court	NOUN
inlawrev-2294	480	30	rejected	reject	VERB
inlawrev-2294	480	31	this	this	DET
inlawrev-2294	480	32	argument	argument	NOUN
inlawrev-2294	480	33	and	and	CCONJ
inlawrev-2294	480	34	held	hold	VERB
inlawrev-2294	480	35	them	they	PRON
inlawrev-2294	480	36	liable	liable	ADJ
inlawrev-2294	480	37	for	for	ADP
inlawrev-2294	480	38	negligent	negligent	ADJ
inlawrev-2294	480	39	preparation	preparation	NOUN
inlawrev-2294	480	40	of	of	ADP
inlawrev-2294	480	41	the	the	DET
inlawrev-2294	480	42	financial	financial	ADJ
inlawrev-2294	480	43	statements	statement	NOUN
inlawrev-2294	480	44	.	.	PUNCT
inlawrev-2294	481	1	94	94	NUM
inlawrev-2294	481	2	of	of	ADP
inlawrev-2294	481	3	particular	particular	ADJ
inlawrev-2294	481	4	significance	significance	NOUN
inlawrev-2294	481	5	was	be	AUX
inlawrev-2294	481	6	the	the	DET
inlawrev-2294	481	7	court	court	NOUN
inlawrev-2294	481	8	's	's	PART
inlawrev-2294	481	9	finding	finding	NOUN
inlawrev-2294	481	10	that	that	SCONJ
inlawrev-2294	481	11	the	the	DET
inlawrev-2294	481	12	mistakes	mistake	NOUN
inlawrev-2294	481	13	were	be	AUX
inlawrev-2294	481	14	only	only	ADV
inlawrev-2294	481	15	simple	simple	ADJ
inlawrev-2294	481	16	mathematical	mathematical	ADJ
inlawrev-2294	481	17	errors	error	NOUN
inlawrev-2294	481	18	.	.	PUNCT
inlawrev-2294	482	1	in	in	ADP
inlawrev-2294	482	2	a	a	DET
inlawrev-2294	482	3	footnote	footnote	NOUN
inlawrev-2294	482	4	,	,	PUNCT
inlawrev-2294	482	5	the	the	DET
inlawrev-2294	482	6	court	court	NOUN
inlawrev-2294	482	7	stated	state	VERB
inlawrev-2294	482	8	that	that	SCONJ
inlawrev-2294	482	9	when	when	SCONJ
inlawrev-2294	482	10	mechanical	mechanical	ADJ
inlawrev-2294	482	11	errors	error	NOUN
inlawrev-2294	482	12	are	be	AUX
inlawrev-2294	482	13	made	make	VERB
inlawrev-2294	482	14	,	,	PUNCT
inlawrev-2294	482	15	no	no	DET
inlawrev-2294	482	16	differing	differ	VERB
inlawrev-2294	482	17	standard	standard	NOUN
inlawrev-2294	482	18	should	should	AUX
inlawrev-2294	482	19	be	be	AUX
inlawrev-2294	482	20	applied	apply	VERB
inlawrev-2294	482	21	to	to	ADP
inlawrev-2294	482	22	audited	audit	VERB
inlawrev-2294	482	23	and	and	CCONJ
inlawrev-2294	482	24	unaudited	unaudite	VERB
inlawrev-2294	482	25	financial	financial	ADJ
inlawrev-2294	482	26	statements	statement	NOUN
inlawrev-2294	482	27	,	,	PUNCT
inlawrev-2294	482	28	since	since	SCONJ
inlawrev-2294	482	29	in	in	ADP
inlawrev-2294	482	30	both	both	DET
inlawrev-2294	482	31	cases	case	NOUN
inlawrev-2294	482	32	,	,	PUNCT
inlawrev-2294	482	33	parties	party	NOUN
inlawrev-2294	482	34	can	can	AUX
inlawrev-2294	482	35	reasonably	reasonably	ADV
inlawrev-2294	482	36	assume	assume	VERB
inlawrev-2294	482	37	that	that	SCONJ
inlawrev-2294	482	38	accountants	accountant	NOUN
inlawrev-2294	482	39	will	will	AUX
inlawrev-2294	482	40	correctly	correctly	ADV
inlawrev-2294	482	41	perform	perform	VERB
inlawrev-2294	482	42	simple	simple	ADJ
inlawrev-2294	482	43	mathematical	mathematical	ADJ
inlawrev-2294	482	44	functions.95	functions.95	NOUN
inlawrev-2294	482	45	a	a	DET
inlawrev-2294	482	46	moderately	moderately	ADV
inlawrev-2294	482	47	liberal	liberal	ADJ
inlawrev-2294	482	48	reading	reading	NOUN
inlawrev-2294	482	49	of	of	ADP
inlawrev-2294	482	50	coleco	coleco	PROPN
inlawrev-2294	482	51	could	could	AUX
inlawrev-2294	482	52	lead	lead	VERB
inlawrev-2294	482	53	to	to	ADP
inlawrev-2294	482	54	the	the	DET
inlawrev-2294	482	55	conclusion	conclusion	NOUN
inlawrev-2294	482	56	that	that	SCONJ
inlawrev-2294	482	57	an	an	DET
inlawrev-2294	482	58	accountant	accountant	NOUN
inlawrev-2294	482	59	can	can	AUX
inlawrev-2294	482	60	not	not	PART
inlawrev-2294	482	61	escape	escape	VERB
inlawrev-2294	482	62	liability	liability	NOUN
inlawrev-2294	482	63	for	for	ADP
inlawrev-2294	482	64	unaudited	unaudited	ADJ
inlawrev-2294	482	65	financial	financial	ADJ
inlawrev-2294	482	66	statements	statement	NOUN
inlawrev-2294	482	67	containing	contain	VERB
inlawrev-2294	482	68	erroneous	erroneous	ADJ
inlawrev-2294	482	69	items	item	NOUN
inlawrev-2294	482	70	that	that	PRON
inlawrev-2294	482	71	would	would	AUX
inlawrev-2294	482	72	be	be	AUX
inlawrev-2294	482	73	discoverable	discoverable	ADJ
inlawrev-2294	482	74	or	or	CCONJ
inlawrev-2294	482	75	correctable	correctable	ADJ
inlawrev-2294	482	76	without	without	ADP
inlawrev-2294	482	77	an	an	DET
inlawrev-2294	482	78	audit.96	audit.96	NOUN
inlawrev-2294	482	79	3	3	NUM
inlawrev-2294	482	80	.	.	PUNCT
inlawrev-2294	483	1	conclusion	conclusion	NOUN
inlawrev-2294	483	2	:	:	PUNCT
inlawrev-2294	483	3	common	common	ADJ
inlawrev-2294	483	4	law	law	NOUN
inlawrev-2294	483	5	liability	liability	NOUN
inlawrev-2294	483	6	.	.	PUNCT
inlawrev-2294	484	1	—	—	PUNCT
inlawrev-2294	484	2	taking	take	VERB
inlawrev-2294	484	3	the	the	DET
inlawrev-2294	484	4	above	above	ADJ
inlawrev-2294	484	5	cases	case	NOUN
inlawrev-2294	484	6	together	together	ADV
inlawrev-2294	484	7	,	,	PUNCT
inlawrev-2294	484	8	some	some	DET
inlawrev-2294	484	9	general	general	ADJ
inlawrev-2294	484	10	conclusions	conclusion	NOUN
inlawrev-2294	484	11	can	can	AUX
inlawrev-2294	484	12	be	be	AUX
inlawrev-2294	484	13	drawn	draw	VERB
inlawrev-2294	484	14	regarding	regard	VERB
inlawrev-2294	484	15	the	the	DET
inlawrev-2294	484	16	effects	effect	NOUN
inlawrev-2294	484	17	of	of	ADP
inlawrev-2294	484	18	qualifications	qualification	NOUN
inlawrev-2294	484	19	and	and	CCONJ
inlawrev-2294	484	20	disclaimers	disclaimer	NOUN
inlawrev-2294	484	21	at	at	ADP
inlawrev-2294	484	22	common	common	ADJ
inlawrev-2294	484	23	law	law	NOUN
inlawrev-2294	484	24	.	.	PUNCT
inlawrev-2294	485	1	there	there	PRON
inlawrev-2294	485	2	is	be	VERB
inlawrev-2294	485	3	a	a	DET
inlawrev-2294	485	4	noticeable	noticeable	ADJ
inlawrev-2294	485	5	trend	trend	NOUN
inlawrev-2294	485	6	in	in	ADP
inlawrev-2294	485	7	recent	recent	ADJ
inlawrev-2294	485	8	cases	case	NOUN
inlawrev-2294	485	9	to	to	PART
inlawrev-2294	485	10	examine	examine	VERB
inlawrev-2294	485	11	in	in	ADP
inlawrev-2294	485	12	detail	detail	NOUN
inlawrev-2294	485	13	the	the	DET
inlawrev-2294	485	14	specific	specific	ADJ
inlawrev-2294	485	15	working	working	NOUN
inlawrev-2294	485	16	of	of	ADP
inlawrev-2294	485	17	the	the	DET
inlawrev-2294	485	18	disclaimer	disclaimer	NOUN
inlawrev-2294	485	19	or	or	CCONJ
inlawrev-2294	485	20	qualification	qualification	NOUN
inlawrev-2294	485	21	and	and	CCONJ
inlawrev-2294	485	22	to	to	PART
inlawrev-2294	485	23	judge	judge	VERB
inlawrev-2294	485	24	the	the	DET
inlawrev-2294	485	25	adequacy	adequacy	NOUN
inlawrev-2294	485	26	of	of	ADP
inlawrev-2294	485	27	the	the	DET
inlawrev-2294	485	28	disclosure	disclosure	NOUN
inlawrev-2294	485	29	in	in	ADP
inlawrev-2294	485	30	light	light	NOUN
inlawrev-2294	485	31	of	of	ADP
inlawrev-2294	485	32	the	the	DET
inlawrev-2294	485	33	situation	situation	NOUN
inlawrev-2294	485	34	in	in	ADP
inlawrev-2294	485	35	its	its	PRON
inlawrev-2294	485	36	fully	fully	ADV
inlawrev-2294	485	37	developed	develop	VERB
inlawrev-2294	485	38	form	form	NOUN
inlawrev-2294	485	39	,	,	PUNCT
inlawrev-2294	485	40	rather	rather	ADV
inlawrev-2294	485	41	than	than	ADP
inlawrev-2294	485	42	in	in	ADP
inlawrev-2294	485	43	the	the	DET
inlawrev-2294	485	44	position	position	NOUN
inlawrev-2294	485	45	of	of	ADP
inlawrev-2294	485	46	the	the	DET
inlawrev-2294	485	47	auditor	auditor	NOUN
inlawrev-2294	485	48	at	at	ADP
inlawrev-2294	485	49	the	the	DET
inlawrev-2294	485	50	time	time	NOUN
inlawrev-2294	485	51	the	the	DET
inlawrev-2294	485	52	opinion	opinion	NOUN
inlawrev-2294	485	53	was	be	AUX
inlawrev-2294	485	54	issued	issue	VERB
inlawrev-2294	485	55	.	.	PUNCT
inlawrev-2294	486	1	this	this	PRON
inlawrev-2294	486	2	puts	put	VERB
inlawrev-2294	486	3	considerably	considerably	ADV
inlawrev-2294	486	4	more	more	ADJ
inlawrev-2294	486	5	pressure	pressure	NOUN
inlawrev-2294	486	6	on	on	ADP
inlawrev-2294	486	7	the	the	DET
inlawrev-2294	486	8	auditor	auditor	NOUN
inlawrev-2294	486	9	to	to	PART
inlawrev-2294	486	10	closely	closely	ADV
inlawrev-2294	486	11	examine	examine	VERB
inlawrev-2294	486	12	the	the	DET
inlawrev-2294	486	13	situation	situation	NOUN
inlawrev-2294	486	14	in	in	ADP
inlawrev-2294	486	15	determining	determine	VERB
inlawrev-2294	486	16	what	what	PRON
inlawrev-2294	486	17	to	to	PART
inlawrev-2294	486	18	disclose	disclose	VERB
inlawrev-2294	486	19	and	and	CCONJ
inlawrev-2294	486	20	how	how	SCONJ
inlawrev-2294	486	21	to	to	PART
inlawrev-2294	486	22	disclose	disclose	VERB
inlawrev-2294	486	23	it	it	PRON
inlawrev-2294	486	24	.	.	PUNCT
inlawrev-2294	487	1	auditors	auditor	NOUN
inlawrev-2294	487	2	should	should	AUX
inlawrev-2294	487	3	not	not	PART
inlawrev-2294	487	4	rely	rely	VERB
inlawrev-2294	487	5	solely	solely	ADV
inlawrev-2294	487	6	upon	upon	SCONJ
inlawrev-2294	487	7	their	their	PRON
inlawrev-2294	487	8	opinions	opinion	NOUN
inlawrev-2294	487	9	or	or	CCONJ
inlawrev-2294	487	10	disclaimers	disclaimer	NOUN
inlawrev-2294	487	11	to	to	PART
inlawrev-2294	487	12	reveal	reveal	VERB
inlawrev-2294	487	13	potential	potential	ADJ
inlawrev-2294	487	14	problem	problem	NOUN
inlawrev-2294	487	15	areas	area	NOUN
inlawrev-2294	487	16	but	but	CCONJ
inlawrev-2294	487	17	should	should	AUX
inlawrev-2294	487	18	attempt	attempt	VERB
inlawrev-2294	487	19	to	to	PART
inlawrev-2294	487	20	disclose	disclose	VERB
inlawrev-2294	487	21	the	the	DET
inlawrev-2294	487	22	required	require	VERB
inlawrev-2294	487	23	information	information	NOUN
inlawrev-2294	487	24	in	in	ADP
inlawrev-2294	487	25	as	as	ADV
inlawrev-2294	487	26	many	many	ADJ
inlawrev-2294	487	27	places	place	NOUN
inlawrev-2294	487	28	as	as	ADP
inlawrev-2294	487	29	possible	possible	ADJ
inlawrev-2294	487	30	—	—	PUNCT
inlawrev-2294	487	31	in	in	ADP
inlawrev-2294	487	32	footnotes	footnote	NOUN
inlawrev-2294	487	33	,	,	PUNCT
inlawrev-2294	487	34	cover	cover	NOUN
inlawrev-2294	487	35	letters	letter	NOUN
inlawrev-2294	487	36	,	,	PUNCT
inlawrev-2294	487	37	and	and	CCONJ
inlawrev-2294	487	38	explanatory	explanatory	ADJ
inlawrev-2294	487	39	paragraphs	paragraph	NOUN
inlawrev-2294	487	40	to	to	ADP
inlawrev-2294	487	41	the	the	DET
inlawrev-2294	487	42	auditors	auditor	NOUN
inlawrev-2294	487	43	'	'	PART
inlawrev-2294	487	44	opinion	opinion	NOUN
inlawrev-2294	487	45	.	.	PUNCT
inlawrev-2294	488	1	auditors	auditor	NOUN
inlawrev-2294	488	2	must	must	AUX
inlawrev-2294	488	3	,	,	PUNCT
inlawrev-2294	488	4	however	however	ADV
inlawrev-2294	488	5	,	,	PUNCT
inlawrev-2294	488	6	avoid	avoid	VERB
inlawrev-2294	488	7	equivocal	equivocal	ADJ
inlawrev-2294	488	8	or	or	CCONJ
inlawrev-2294	488	9	contradictory	contradictory	ADJ
inlawrev-2294	488	10	representations	representation	NOUN
inlawrev-2294	488	11	in	in	ADP
inlawrev-2294	488	12	cover	cover	NOUN
inlawrev-2294	488	13	letters	letter	NOUN
inlawrev-2294	488	14	,	,	PUNCT
inlawrev-2294	488	15	explanatory	explanatory	ADJ
inlawrev-2294	488	16	paragraphs	paragraph	NOUN
inlawrev-2294	488	17	,	,	PUNCT
inlawrev-2294	488	18	and	and	CCONJ
inlawrev-2294	488	19	,	,	PUNCT
inlawrev-2294	488	20	3423	3423	NUM
inlawrev-2294	488	21	f.	f.	PROPN
inlawrev-2294	488	22	supp	supp	PROPN
inlawrev-2294	488	23	.	.	PUNCT
inlawrev-2294	489	1	275	275	NUM
inlawrev-2294	489	2	(	(	PUNCT
inlawrev-2294	489	3	e.d	e.d	PROPN
inlawrev-2294	489	4	.	.	PROPN
inlawrev-2294	489	5	pa	pa	PROPN
inlawrev-2294	489	6	.	.	PROPN
inlawrev-2294	489	7	1976	1976	NUM
inlawrev-2294	489	8	)	)	PUNCT
inlawrev-2294	489	9	.	.	PUNCT
inlawrev-2294	490	1	u	u	PROPN
inlawrev-2294	490	2	ia\	ia\	VERB
inlawrev-2294	490	3	at	at	ADP
inlawrev-2294	490	4	310	310	NUM
inlawrev-2294	490	5	.	.	PUNCT
inlawrev-2294	491	1	n	n	PROPN
inlawrev-2294	491	2	icl	icl	PROPN
inlawrev-2294	491	3	nn.59	nn.59	PROPN
inlawrev-2294	491	4	&	&	CCONJ
inlawrev-2294	491	5	60	60	NUM
inlawrev-2294	491	6	.	.	PUNCT
inlawrev-2294	492	1	the	the	DET
inlawrev-2294	492	2	court	court	NOUN
inlawrev-2294	492	3	stated	state	VERB
inlawrev-2294	492	4	:	:	PUNCT
inlawrev-2294	492	5	"	"	PUNCT
inlawrev-2294	492	6	[	[	X
inlawrev-2294	492	7	w]e	w]e	NOUN
inlawrev-2294	492	8	believe	believe	VERB
inlawrev-2294	492	9	even	even	ADV
inlawrev-2294	492	10	the	the	DET
inlawrev-2294	492	11	most	most	ADV
inlawrev-2294	492	12	restricted	restricted	ADJ
inlawrev-2294	492	13	undertaking	undertaking	NOUN
inlawrev-2294	492	14	would	would	AUX
inlawrev-2294	492	15	impose	impose	VERB
inlawrev-2294	492	16	on	on	ADP
inlawrev-2294	492	17	[	[	PUNCT
inlawrev-2294	492	18	the	the	DET
inlawrev-2294	492	19	accountant	accountant	NOUN
inlawrev-2294	492	20	]	]	PUNCT
inlawrev-2294	492	21	a	a	DET
inlawrev-2294	492	22	duty	duty	NOUN
inlawrev-2294	492	23	to	to	PART
inlawrev-2294	492	24	multiply	multiply	VERB
inlawrev-2294	492	25	correctly	correctly	ADV
inlawrev-2294	492	26	and	and	CCONJ
inlawrev-2294	492	27	to	to	PART
inlawrev-2294	492	28	make	make	VERB
inlawrev-2294	492	29	overhead	overhead	ADJ
inlawrev-2294	492	30	deductions	deduction	NOUN
inlawrev-2294	492	31	from	from	ADP
inlawrev-2294	492	32	inventory	inventory	NOUN
inlawrev-2294	492	33	,	,	PUNCT
inlawrev-2294	492	34	that	that	PRON
inlawrev-2294	492	35	can	can	AUX
inlawrev-2294	492	36	be	be	AUX
inlawrev-2294	492	37	simply	simply	ADV
inlawrev-2294	492	38	computed	compute	VERB
inlawrev-2294	492	39	.	.	PUNCT
inlawrev-2294	492	40	"	"	PUNCT
inlawrev-2294	493	1	i	i	PRON
inlawrev-2294	493	2	d.	d.	PROPN
inlawrev-2294	493	3	n.59	n.59	PROPN
inlawrev-2294	493	4	.	.	PUNCT
inlawrev-2294	494	1	man	man	PROPN
inlawrev-2294	494	2	interesting	interesting	ADJ
inlawrev-2294	494	3	case	case	NOUN
inlawrev-2294	494	4	involving	involve	VERB
inlawrev-2294	494	5	"	"	PUNCT
inlawrev-2294	494	6	associated	associate	VERB
inlawrev-2294	494	7	with	with	ADP
inlawrev-2294	494	8	"	"	PUNCT
inlawrev-2294	494	9	liability	liability	NOUN
inlawrev-2294	494	10	that	that	PRON
inlawrev-2294	494	11	defies	defy	VERB
inlawrev-2294	494	12	categorization	categorization	NOUN
inlawrev-2294	494	13	is	be	AUX
inlawrev-2294	494	14	bonhiver	bonhiver	ADV
inlawrev-2294	494	15	v.	v.	ADP
inlawrev-2294	494	16	graff	graff	NOUN
inlawrev-2294	494	17	,	,	PUNCT
inlawrev-2294	494	18	248	248	NUM
inlawrev-2294	494	19	n.w.2d	n.w.2d	SYM
inlawrev-2294	494	20	291	291	NUM
inlawrev-2294	494	21	(	(	PUNCT
inlawrev-2294	494	22	minn	minn	PROPN
inlawrev-2294	494	23	.	.	PROPN
inlawrev-2294	494	24	1976	1976	NUM
inlawrev-2294	494	25	)	)	PUNCT
inlawrev-2294	494	26	.	.	PUNCT
inlawrev-2294	495	1	in	in	ADP
inlawrev-2294	495	2	bonhiver	bonhiver	NOUN
inlawrev-2294	495	3	,	,	PUNCT
inlawrev-2294	495	4	liability	liability	NOUN
inlawrev-2294	495	5	was	be	AUX
inlawrev-2294	495	6	imposed	impose	VERB
inlawrev-2294	495	7	upon	upon	SCONJ
inlawrev-2294	495	8	accountants	accountant	NOUN
inlawrev-2294	495	9	for	for	ADP
inlawrev-2294	495	10	negligence	negligence	NOUN
inlawrev-2294	495	11	when	when	SCONJ
inlawrev-2294	495	12	third	third	ADJ
inlawrev-2294	495	13	parties	party	NOUN
inlawrev-2294	495	14	relied	rely	VERB
inlawrev-2294	495	15	upon	upon	SCONJ
inlawrev-2294	495	16	erroneous	erroneous	ADJ
inlawrev-2294	495	17	items	item	NOUN
inlawrev-2294	495	18	in	in	ADP
inlawrev-2294	495	19	the	the	DET
inlawrev-2294	495	20	accountants	accountant	NOUN
inlawrev-2294	495	21	'	'	PART
inlawrev-2294	495	22	working	work	VERB
inlawrev-2294	495	23	papers	paper	NOUN
inlawrev-2294	495	24	.	.	PUNCT
inlawrev-2294	496	1	454	454	NUM
inlawrev-2294	496	2	indiana	indiana	PROPN
inlawrev-2294	496	3	law	law	PROPN
inlawrev-2294	496	4	review	review	NOUN
inlawrev-2294	496	5	[	[	X
inlawrev-2294	496	6	vol	vol	NOUN
inlawrev-2294	496	7	.	.	PUNCT
inlawrev-2294	496	8	11:431	11:431	PROPN
inlawrev-2294	496	9	disclaimer	disclaimer	NOUN
inlawrev-2294	496	10	paragraphs	paragraph	NOUN
inlawrev-2294	496	11	,	,	PUNCT
inlawrev-2294	496	12	as	as	ADV
inlawrev-2294	496	13	well	well	ADV
inlawrev-2294	496	14	as	as	ADP
inlawrev-2294	496	15	in	in	ADP
inlawrev-2294	496	16	oral	oral	ADJ
inlawrev-2294	496	17	statements	statement	NOUN
inlawrev-2294	496	18	that	that	PRON
inlawrev-2294	496	19	tend	tend	VERB
inlawrev-2294	496	20	to	to	PART
inlawrev-2294	496	21	negate	negate	VERB
inlawrev-2294	496	22	or	or	CCONJ
inlawrev-2294	496	23	overshadow	overshadow	VERB
inlawrev-2294	496	24	the	the	DET
inlawrev-2294	496	25	qualification	qualification	NOUN
inlawrev-2294	496	26	or	or	CCONJ
inlawrev-2294	496	27	disclaimer	disclaimer	NOUN
inlawrev-2294	496	28	.	.	PUNCT
inlawrev-2294	497	1	in	in	ADP
inlawrev-2294	497	2	addition	addition	NOUN
inlawrev-2294	497	3	,	,	PUNCT
inlawrev-2294	497	4	auditors	auditor	NOUN
inlawrev-2294	497	5	should	should	AUX
inlawrev-2294	497	6	take	take	VERB
inlawrev-2294	497	7	care	care	NOUN
inlawrev-2294	497	8	to	to	PART
inlawrev-2294	497	9	clearly	clearly	ADV
inlawrev-2294	497	10	spell	spell	VERB
inlawrev-2294	497	11	out	out	ADP
inlawrev-2294	497	12	the	the	DET
inlawrev-2294	497	13	nature	nature	NOUN
inlawrev-2294	497	14	and	and	CCONJ
inlawrev-2294	497	15	extent	extent	NOUN
inlawrev-2294	497	16	of	of	ADP
inlawrev-2294	497	17	their	their	PRON
inlawrev-2294	497	18	engagement	engagement	NOUN
inlawrev-2294	497	19	to	to	ADP
inlawrev-2294	497	20	the	the	DET
inlawrev-2294	497	21	client	client	NOUN
inlawrev-2294	497	22	as	as	ADV
inlawrev-2294	497	23	soon	soon	ADV
inlawrev-2294	497	24	as	as	ADP
inlawrev-2294	497	25	possible	possible	ADJ
inlawrev-2294	497	26	after	after	ADP
inlawrev-2294	497	27	acceptance	acceptance	NOUN
inlawrev-2294	497	28	of	of	ADP
inlawrev-2294	497	29	the	the	DET
inlawrev-2294	497	30	assignment	assignment	NOUN
inlawrev-2294	497	31	.	.	PUNCT
inlawrev-2294	498	1	when	when	SCONJ
inlawrev-2294	498	2	drafting	draft	VERB
inlawrev-2294	498	3	reports	report	NOUN
inlawrev-2294	498	4	,	,	PUNCT
inlawrev-2294	498	5	auditors	auditor	NOUN
inlawrev-2294	498	6	would	would	AUX
inlawrev-2294	498	7	be	be	AUX
inlawrev-2294	498	8	wise	wise	ADJ
inlawrev-2294	498	9	to	to	PART
inlawrev-2294	498	10	note	note	VERB
inlawrev-2294	498	11	specific	specific	ADJ
inlawrev-2294	498	12	departures	departure	NOUN
inlawrev-2294	498	13	from	from	ADP
inlawrev-2294	498	14	gaas	gaas	PROPN
inlawrev-2294	498	15	,	,	PUNCT
inlawrev-2294	498	16	rather	rather	ADV
inlawrev-2294	498	17	than	than	ADP
inlawrev-2294	498	18	enumerating	enumerate	VERB
inlawrev-2294	498	19	procedures	procedure	NOUN
inlawrev-2294	498	20	actually	actually	ADV
inlawrev-2294	498	21	performed	perform	VERB
inlawrev-2294	498	22	and	and	CCONJ
inlawrev-2294	498	23	leaving	leave	VERB
inlawrev-2294	498	24	to	to	ADP
inlawrev-2294	498	25	inference	inference	NOUN
inlawrev-2294	498	26	procedures	procedure	NOUN
inlawrev-2294	498	27	not	not	PART
inlawrev-2294	498	28	followed	follow	VERB
inlawrev-2294	498	29	.	.	PUNCT
inlawrev-2294	499	1	rhode	rhode	PROPN
inlawrev-2294	499	2	island	island	PROPN
inlawrev-2294	499	3	trust	trust	PROPN
inlawrev-2294	499	4	illustrates	illustrate	VERB
inlawrev-2294	499	5	the	the	DET
inlawrev-2294	499	6	dangers	danger	NOUN
inlawrev-2294	499	7	created	create	VERB
inlawrev-2294	499	8	by	by	ADP
inlawrev-2294	499	9	the	the	DET
inlawrev-2294	499	10	latter	latter	ADJ
inlawrev-2294	499	11	when	when	SCONJ
inlawrev-2294	499	12	courts	court	NOUN
inlawrev-2294	499	13	scrutinize	scrutinize	VERB
inlawrev-2294	499	14	the	the	DET
inlawrev-2294	499	15	auditor	auditor	NOUN
inlawrev-2294	499	16	's	's	PART
inlawrev-2294	499	17	opinion	opinion	NOUN
inlawrev-2294	499	18	in	in	ADP
inlawrev-2294	499	19	light	light	NOUN
inlawrev-2294	499	20	of	of	ADP
inlawrev-2294	499	21	the	the	DET
inlawrev-2294	499	22	fully	fully	ADV
inlawrev-2294	499	23	developed	develop	VERB
inlawrev-2294	499	24	circumstances	circumstance	NOUN
inlawrev-2294	499	25	.	.	PUNCT
inlawrev-2294	500	1	b.	b.	NOUN
inlawrev-2294	500	2	treatment	treatment	NOUN
inlawrev-2294	500	3	of	of	ADP
inlawrev-2294	500	4	qualifications	qualification	NOUN
inlawrev-2294	500	5	and	and	CCONJ
inlawrev-2294	500	6	disclaimers	disclaimer	NOUN
inlawrev-2294	500	7	under	under	ADP
inlawrev-2294	500	8	the	the	DET
inlawrev-2294	500	9	securities	security	NOUN
inlawrev-2294	500	10	laws	law	NOUN
inlawrev-2294	500	11	1	1	NUM
inlawrev-2294	500	12	.	.	PUNCT
inlawrev-2294	500	13	introduction	introduction	NOUN
inlawrev-2294	500	14	.	.	PUNCT
inlawrev-2294	500	15	—	—	PUNCT
inlawrev-2294	501	1	auditors	auditor	NOUN
inlawrev-2294	501	2	are	be	AUX
inlawrev-2294	501	3	brought	bring	VERB
inlawrev-2294	501	4	under	under	ADP
inlawrev-2294	501	5	the	the	DET
inlawrev-2294	501	6	purview	purview	NOUN
inlawrev-2294	501	7	of	of	ADP
inlawrev-2294	501	8	the	the	DET
inlawrev-2294	501	9	securities	securities	PROPN
inlawrev-2294	501	10	and	and	CCONJ
inlawrev-2294	501	11	exchange	exchange	PROPN
inlawrev-2294	501	12	commission	commission	PROPN
inlawrev-2294	501	13	through	through	ADP
inlawrev-2294	501	14	the	the	DET
inlawrev-2294	501	15	disclosure	disclosure	NOUN
inlawrev-2294	501	16	requirements	requirement	NOUN
inlawrev-2294	501	17	of	of	ADP
inlawrev-2294	501	18	the	the	DET
inlawrev-2294	501	19	securities	security	NOUN
inlawrev-2294	501	20	acts	act	NOUN
inlawrev-2294	501	21	of	of	ADP
inlawrev-2294	501	22	1933	1933	NUM
inlawrev-2294	501	23	and	and	CCONJ
inlawrev-2294	501	24	1934.97	1934.97	NUM
inlawrev-2294	501	25	the	the	DET
inlawrev-2294	501	26	1933	1933	NUM
inlawrev-2294	501	27	act	act	NOUN
inlawrev-2294	501	28	requires	require	VERB
inlawrev-2294	501	29	initial	initial	ADJ
inlawrev-2294	501	30	public	public	ADJ
inlawrev-2294	501	31	offerings	offering	NOUN
inlawrev-2294	501	32	of	of	ADP
inlawrev-2294	501	33	securities	security	NOUN
inlawrev-2294	501	34	to	to	PART
inlawrev-2294	501	35	be	be	AUX
inlawrev-2294	501	36	accompanied	accompany	VERB
inlawrev-2294	501	37	by	by	ADP
inlawrev-2294	501	38	certified	certified	ADJ
inlawrev-2294	501	39	financial	financial	ADJ
inlawrev-2294	501	40	statements	statement	NOUN
inlawrev-2294	501	41	both	both	CCONJ
inlawrev-2294	501	42	in	in	ADP
inlawrev-2294	501	43	the	the	DET
inlawrev-2294	501	44	registration	registration	NOUN
inlawrev-2294	501	45	statement	statement	NOUN
inlawrev-2294	501	46	filed	file	VERB
inlawrev-2294	501	47	with	with	ADP
inlawrev-2294	501	48	the	the	DET
inlawrev-2294	501	49	sec98	sec98	PROPN
inlawrev-2294	501	50	and	and	CCONJ
inlawrev-2294	501	51	in	in	ADP
inlawrev-2294	501	52	the	the	DET
inlawrev-2294	501	53	prospectus	prospectus	NOUN
inlawrev-2294	501	54	sent	send	VERB
inlawrev-2294	501	55	with	with	ADP
inlawrev-2294	501	56	the	the	DET
inlawrev-2294	501	57	stock.99	stock.99	NOUN
inlawrev-2294	501	58	the	the	DET
inlawrev-2294	501	59	1934	1934	NUM
inlawrev-2294	501	60	act	act	NOUN
inlawrev-2294	501	61	provides	provide	VERB
inlawrev-2294	501	62	for	for	ADP
inlawrev-2294	501	63	initial	initial	ADJ
inlawrev-2294	501	64	registration	registration	NOUN
inlawrev-2294	501	65	and	and	CCONJ
inlawrev-2294	501	66	continuous	continuous	ADJ
inlawrev-2294	501	67	filing	filing	NOUN
inlawrev-2294	501	68	of	of	ADP
inlawrev-2294	501	69	reports	report	NOUN
inlawrev-2294	501	70	that	that	PRON
inlawrev-2294	501	71	generally	generally	ADV
inlawrev-2294	501	72	must	must	AUX
inlawrev-2294	501	73	contain	contain	VERB
inlawrev-2294	501	74	certified	certify	VERB
inlawrev-2294	501	75	financial	financial	ADJ
inlawrev-2294	501	76	statements.100	statements.100	NOUN
inlawrev-2294	501	77	the	the	DET
inlawrev-2294	501	78	threshold	threshold	NOUN
inlawrev-2294	501	79	question	question	NOUN
inlawrev-2294	501	80	involving	involve	VERB
inlawrev-2294	501	81	qualifications	qualification	NOUN
inlawrev-2294	501	82	and	and	CCONJ
inlawrev-2294	501	83	disclaimers	disclaimer	NOUN
inlawrev-2294	501	84	under	under	ADP
inlawrev-2294	501	85	the	the	DET
inlawrev-2294	501	86	securities	security	NOUN
inlawrev-2294	501	87	laws	law	NOUN
inlawrev-2294	501	88	is	be	AUX
inlawrev-2294	501	89	not	not	PART
inlawrev-2294	501	90	whether	whether	SCONJ
inlawrev-2294	501	91	they	they	PRON
inlawrev-2294	501	92	serve	serve	VERB
inlawrev-2294	501	93	as	as	ADP
inlawrev-2294	501	94	a	a	DET
inlawrev-2294	501	95	basis	basis	NOUN
inlawrev-2294	501	96	for	for	ADP
inlawrev-2294	501	97	insulating	insulate	VERB
inlawrev-2294	501	98	the	the	DET
inlawrev-2294	501	99	auditor	auditor	NOUN
inlawrev-2294	501	100	from	from	ADP
inlawrev-2294	501	101	liability	liability	NOUN
inlawrev-2294	501	102	but	but	CCONJ
inlawrev-2294	501	103	whether	whether	SCONJ
inlawrev-2294	501	104	the	the	DET
inlawrev-2294	501	105	reporting	reporting	NOUN
inlawrev-2294	501	106	requirements	requirement	NOUN
inlawrev-2294	501	107	of	of	ADP
inlawrev-2294	501	108	the	the	DET
inlawrev-2294	501	109	acts	act	NOUN
inlawrev-2294	501	110	are	be	AUX
inlawrev-2294	501	111	satisfied	satisfied	ADJ
inlawrev-2294	501	112	when	when	SCONJ
inlawrev-2294	501	113	such	such	ADJ
inlawrev-2294	501	114	limitations	limitation	NOUN
inlawrev-2294	501	115	are	be	AUX
inlawrev-2294	501	116	present	present	ADJ
inlawrev-2294	501	117	.	.	PUNCT
inlawrev-2294	502	1	accordingly	accordingly	ADV
inlawrev-2294	502	2	,	,	PUNCT
inlawrev-2294	502	3	the	the	DET
inlawrev-2294	502	4	bulk	bulk	NOUN
inlawrev-2294	502	5	of	of	ADP
inlawrev-2294	502	6	this	this	DET
inlawrev-2294	502	7	discussion	discussion	NOUN
inlawrev-2294	502	8	distinguishes	distinguish	VERB
inlawrev-2294	502	9	the	the	DET
inlawrev-2294	502	10	types	type	NOUN
inlawrev-2294	502	11	of	of	ADP
inlawrev-2294	502	12	qualifications	qualification	NOUN
inlawrev-2294	502	13	that	that	PRON
inlawrev-2294	502	14	are	be	AUX
inlawrev-2294	502	15	acceptable	acceptable	ADJ
inlawrev-2294	502	16	and	and	CCONJ
inlawrev-2294	502	17	the	the	DET
inlawrev-2294	502	18	types	type	NOUN
inlawrev-2294	502	19	that	that	PRON
inlawrev-2294	502	20	fail	fail	VERB
inlawrev-2294	502	21	to	to	PART
inlawrev-2294	502	22	satisfy	satisfy	VERB
inlawrev-2294	502	23	the	the	DET
inlawrev-2294	502	24	reporting	reporting	NOUN
inlawrev-2294	502	25	requirements	requirement	NOUN
inlawrev-2294	502	26	of	of	ADP
inlawrev-2294	502	27	the	the	DET
inlawrev-2294	502	28	1933	1933	NUM
inlawrev-2294	502	29	and	and	CCONJ
inlawrev-2294	502	30	1934	1934	NUM
inlawrev-2294	502	31	securities	security	NOUN
inlawrev-2294	502	32	acts	act	NOUN
inlawrev-2294	502	33	.	.	PUNCT
inlawrev-2294	503	1	section	section	NOUN
inlawrev-2294	503	2	ll	ll	PROPN
inlawrev-2294	503	3	101	101	NUM
inlawrev-2294	503	4	of	of	ADP
inlawrev-2294	503	5	the	the	DET
inlawrev-2294	503	6	1933	1933	NUM
inlawrev-2294	503	7	act	act	NOUN
inlawrev-2294	503	8	,	,	PUNCT
inlawrev-2294	503	9	sections	section	NOUN
inlawrev-2294	503	10	18102	18102	NUM
inlawrev-2294	503	11	and	and	CCONJ
inlawrev-2294	503	12	10(b)103	10(b)103	NUM
inlawrev-2294	503	13	of	of	ADP
inlawrev-2294	503	14	the	the	DET
inlawrev-2294	503	15	1934	1934	NUM
inlawrev-2294	503	16	act	act	NOUN
inlawrev-2294	503	17	and	and	CCONJ
inlawrev-2294	503	18	rule	rule	VERB
inlawrev-2294	503	19	10b-5104	10b-5104	PROPN
inlawrev-2294	503	20	provide	provide	VERB
inlawrev-2294	503	21	methods	method	NOUN
inlawrev-2294	503	22	by	by	ADP
inlawrev-2294	503	23	which	which	PRON
inlawrev-2294	503	24	third	third	ADJ
inlawrev-2294	503	25	-	-	PUNCT
inlawrev-2294	503	26	party	party	NOUN
inlawrev-2294	503	27	suitors	suitor	NOUN
inlawrev-2294	503	28	and	and	CCONJ
inlawrev-2294	503	29	the	the	DET
inlawrev-2294	503	30	sec	sec	PROPN
inlawrev-2294	503	31	may	may	AUX
inlawrev-2294	503	32	proceed	proceed	VERB
inlawrev-2294	503	33	against	against	ADP
inlawrev-2294	503	34	accountants	accountant	NOUN
inlawrev-2294	503	35	for	for	ADP
inlawrev-2294	503	36	their	their	PRON
inlawrev-2294	503	37	part	part	NOUN
inlawrev-2294	503	38	in	in	ADP
inlawrev-2294	503	39	filing	file	VERB
inlawrev-2294	503	40	false	false	ADJ
inlawrev-2294	503	41	or	or	CCONJ
inlawrev-2294	503	42	misleading	mislead	VERB
inlawrev-2294	503	43	financial	financial	ADJ
inlawrev-2294	503	44	statements	statement	NOUN
inlawrev-2294	503	45	with	with	ADP
inlawrev-2294	503	46	the	the	DET
inlawrev-2294	503	47	commission	commission	NOUN
inlawrev-2294	503	48	.	.	PUNCT
inlawrev-2294	504	1	in	in	ADP
inlawrev-2294	504	2	addition	addition	NOUN
inlawrev-2294	504	3	,	,	PUNCT
inlawrev-2294	504	4	if	if	SCONJ
inlawrev-2294	504	5	an	an	DET
inlawrev-2294	504	6	auditor	auditor	NOUN
inlawrev-2294	504	7	certifies	certify	VERB
inlawrev-2294	504	8	financial	financial	ADJ
inlawrev-2294	504	9	statements	statement	NOUN
inlawrev-2294	504	10	and	and	CCONJ
inlawrev-2294	504	11	the	the	DET
inlawrev-2294	504	12	report	report	NOUN
inlawrev-2294	504	13	fails	fail	VERB
inlawrev-2294	504	14	to	to	PART
inlawrev-2294	504	15	satisfy	satisfy	VERB
inlawrev-2294	504	16	the	the	DET
inlawrev-2294	504	17	disclosure	disclosure	NOUN
inlawrev-2294	504	18	requirements	requirement	NOUN
inlawrev-2294	504	19	of	of	ADP
inlawrev-2294	504	20	the	the	DET
inlawrev-2294	504	21	1933	1933	NUM
inlawrev-2294	504	22	or	or	CCONJ
inlawrev-2294	504	23	1934	1934	NUM
inlawrev-2294	504	24	acts	act	NOUN
inlawrev-2294	504	25	,	,	PUNCT
inlawrev-2294	504	26	the	the	DET
inlawrev-2294	504	27	sec	sec	PROPN
inlawrev-2294	504	28	has	have	VERB
inlawrev-2294	504	29	the	the	DET
inlawrev-2294	504	30	power	power	NOUN
inlawrev-2294	504	31	to	to	PART
inlawrev-2294	504	32	initiate	initiate	VERB
inlawrev-2294	504	33	disciplinary	disciplinary	ADJ
inlawrev-2294	504	34	proceedings	proceeding	NOUN
inlawrev-2294	504	35	against	against	ADP
inlawrev-2294	504	36	97	97	NUM
inlawrev-2294	504	37	15	15	NUM
inlawrev-2294	504	38	u.s.c	u.s.c	NOUN
inlawrev-2294	504	39	.	.	PUNCT
inlawrev-2294	505	1	§	§	PROPN
inlawrev-2294	505	2	§	§	PROPN
inlawrev-2294	505	3	77(amaa	77(amaa	NUM
inlawrev-2294	505	4	)	)	PUNCT
inlawrev-2294	505	5	,	,	PUNCT
inlawrev-2294	505	6	78(a)-(jj	78(a)-(jj	NUM
inlawrev-2294	505	7	)	)	PUNCT
inlawrev-2294	505	8	(	(	PUNCT
inlawrev-2294	505	9	1976	1976	NUM
inlawrev-2294	505	10	)	)	PUNCT
inlawrev-2294	505	11	.	.	PUNCT
inlawrev-2294	506	1	w	w	PUNCT
inlawrev-2294	506	2	i	i	PRON
inlawrev-2294	506	3	<	<	X
inlawrev-2294	506	4	l	l	NOUN
inlawrev-2294	506	5	§	§	PROPN
inlawrev-2294	506	6	77(g	77(g	NUM
inlawrev-2294	506	7	)	)	PUNCT
inlawrev-2294	506	8	.	.	PUNCT
inlawrev-2294	507	1	"	"	PUNCT
inlawrev-2294	507	2	i	i	PRON
inlawrev-2294	507	3	d.	d.	PROPN
inlawrev-2294	507	4	§	§	PROPN
inlawrev-2294	507	5	77(j	77(j	NUM
inlawrev-2294	507	6	)	)	PUNCT
inlawrev-2294	507	7	.	.	PUNCT
inlawrev-2294	508	1	10	10	NUM
inlawrev-2294	508	2	°	°	NUM
inlawrev-2294	508	3	/d	/d	PUNCT
inlawrev-2294	508	4	.	.	PUNCT
inlawrev-2294	509	1	§	§	PROPN
inlawrev-2294	509	2	78(m)(a)(2	78(m)(a)(2	NUM
inlawrev-2294	509	3	)	)	PUNCT
inlawrev-2294	509	4	.	.	PUNCT
inlawrev-2294	510	1	10,/d	10,/d	PROPN
inlawrev-2294	510	2	§	§	PROPN
inlawrev-2294	510	3	77k(a	77k(a	NUM
inlawrev-2294	510	4	)	)	PUNCT
inlawrev-2294	510	5	.	.	PUNCT
inlawrev-2294	511	1	102	102	NUM
inlawrev-2294	511	2	/	/	SYM
inlawrev-2294	511	3	d	d	NOUN
inlawrev-2294	511	4	§	§	PROPN
inlawrev-2294	511	5	78(r	78(r	NUM
inlawrev-2294	511	6	)	)	PUNCT
inlawrev-2294	511	7	.	.	PUNCT
inlawrev-2294	512	1	"	"	PUNCT
inlawrev-2294	512	2	>	>	X
inlawrev-2294	512	3	»	»	PUNCT
inlawrev-2294	512	4	icl	icl	PROPN
inlawrev-2294	512	5	§	§	PROPN
inlawrev-2294	512	6	78(j	78(j	NUM
inlawrev-2294	512	7	)	)	PUNCT
inlawrev-2294	512	8	.	.	PUNCT
inlawrev-2294	513	1	104	104	NUM
inlawrev-2294	513	2	17	17	NUM
inlawrev-2294	513	3	c.f.r	c.f.r	NOUN
inlawrev-2294	513	4	.	.	PUNCT
inlawrev-2294	514	1	§	§	PROPN
inlawrev-2294	514	2	240.10b-5	240.10b-5	NUM
inlawrev-2294	514	3	(	(	PUNCT
inlawrev-2294	514	4	1977	1977	NUM
inlawrev-2294	514	5	)	)	PUNCT
inlawrev-2294	514	6	.	.	PUNCT
inlawrev-2294	515	1	1978	1978	NUM
inlawrev-2294	515	2	]	]	PUNCT
inlawrev-2294	515	3	qualifications	qualification	NOUN
inlawrev-2294	515	4	and	and	CCONJ
inlawrev-2294	515	5	disclaimers	disclaimer	NOUN
inlawrev-2294	515	6	455	455	NUM
inlawrev-2294	515	7	the	the	DET
inlawrev-2294	515	8	auditor	auditor	NOUN
inlawrev-2294	515	9	that	that	PRON
inlawrev-2294	515	10	could	could	AUX
inlawrev-2294	515	11	result	result	VERB
inlawrev-2294	515	12	in	in	ADP
inlawrev-2294	515	13	temporary	temporary	ADJ
inlawrev-2294	515	14	or	or	CCONJ
inlawrev-2294	515	15	permanent	permanent	ADJ
inlawrev-2294	515	16	denial	denial	NOUN
inlawrev-2294	515	17	of	of	ADP
inlawrev-2294	515	18	the	the	DET
inlawrev-2294	515	19	privilege	privilege	NOUN
inlawrev-2294	515	20	to	to	PART
inlawrev-2294	515	21	practice	practice	VERB
inlawrev-2294	515	22	before	before	ADP
inlawrev-2294	515	23	the	the	DET
inlawrev-2294	515	24	commission	commission	NOUN
inlawrev-2294	515	25	.	.	PUNCT
inlawrev-2294	516	1	105	105	NUM
inlawrev-2294	516	2	in	in	ADP
inlawrev-2294	516	3	general	general	ADJ
inlawrev-2294	516	4	,	,	PUNCT
inlawrev-2294	516	5	the	the	DET
inlawrev-2294	516	6	sec	sec	PROPN
inlawrev-2294	516	7	has	have	AUX
inlawrev-2294	516	8	not	not	PART
inlawrev-2294	516	9	promulgated	promulgate	VERB
inlawrev-2294	516	10	specific	specific	ADJ
inlawrev-2294	516	11	auditing	auditing	NOUN
inlawrev-2294	516	12	standards	standard	NOUN
inlawrev-2294	516	13	or	or	CCONJ
inlawrev-2294	516	14	procedures	procedure	NOUN
inlawrev-2294	516	15	to	to	PART
inlawrev-2294	516	16	be	be	AUX
inlawrev-2294	516	17	followed	follow	VERB
inlawrev-2294	516	18	by	by	ADP
inlawrev-2294	516	19	auditors	auditor	NOUN
inlawrev-2294	516	20	certifying	certify	VERB
inlawrev-2294	516	21	financial	financial	ADJ
inlawrev-2294	516	22	statements	statement	NOUN
inlawrev-2294	516	23	under	under	ADP
inlawrev-2294	516	24	the	the	DET
inlawrev-2294	516	25	securities	security	NOUN
inlawrev-2294	516	26	laws	law	NOUN
inlawrev-2294	516	27	,	,	PUNCT
inlawrev-2294	516	28	but	but	CCONJ
inlawrev-2294	516	29	it	it	PRON
inlawrev-2294	516	30	has	have	AUX
inlawrev-2294	516	31	left	leave	VERB
inlawrev-2294	516	32	the	the	DET
inlawrev-2294	516	33	development	development	NOUN
inlawrev-2294	516	34	of	of	ADP
inlawrev-2294	516	35	standards	standard	NOUN
inlawrev-2294	516	36	and	and	CCONJ
inlawrev-2294	516	37	procedures	procedure	NOUN
inlawrev-2294	516	38	to	to	ADP
inlawrev-2294	516	39	the	the	DET
inlawrev-2294	516	40	accounting	accounting	NOUN
inlawrev-2294	516	41	profession.106	profession.106	NOUN
inlawrev-2294	516	42	consequently	consequently	ADV
inlawrev-2294	516	43	,	,	PUNCT
inlawrev-2294	516	44	a.i.c.p.a	a.i.c.p.a	NOUN
inlawrev-2294	516	45	.	.	PUNCT
inlawrev-2294	517	1	standards	standard	NOUN
inlawrev-2294	517	2	play	play	VERB
inlawrev-2294	517	3	a	a	DET
inlawrev-2294	517	4	major	major	ADJ
inlawrev-2294	517	5	role	role	NOUN
inlawrev-2294	517	6	in	in	ADP
inlawrev-2294	517	7	determining	determine	VERB
inlawrev-2294	517	8	the	the	DET
inlawrev-2294	517	9	adequacy	adequacy	NOUN
inlawrev-2294	517	10	of	of	ADP
inlawrev-2294	517	11	the	the	DET
inlawrev-2294	517	12	financial	financial	ADJ
inlawrev-2294	517	13	statements	statement	NOUN
inlawrev-2294	517	14	and	and	CCONJ
inlawrev-2294	517	15	supporting	support	VERB
inlawrev-2294	517	16	opinions	opinion	NOUN
inlawrev-2294	517	17	filed	file	VERB
inlawrev-2294	517	18	with	with	ADP
inlawrev-2294	517	19	the	the	DET
inlawrev-2294	517	20	commission	commission	NOUN
inlawrev-2294	517	21	.	.	PUNCT
inlawrev-2294	518	1	however	however	ADV
inlawrev-2294	518	2	,	,	PUNCT
inlawrev-2294	518	3	the	the	DET
inlawrev-2294	518	4	sec	sec	PROPN
inlawrev-2294	518	5	does	do	AUX
inlawrev-2294	518	6	require	require	VERB
inlawrev-2294	518	7	certain	certain	ADJ
inlawrev-2294	518	8	items	item	NOUN
inlawrev-2294	518	9	to	to	PART
inlawrev-2294	518	10	appear	appear	VERB
inlawrev-2294	518	11	in	in	ADP
inlawrev-2294	518	12	all	all	DET
inlawrev-2294	518	13	auditor	auditor	NOUN
inlawrev-2294	518	14	's	's	PART
inlawrev-2294	518	15	reports	report	NOUN
inlawrev-2294	518	16	filed	file	VERB
inlawrev-2294	518	17	with	with	ADP
inlawrev-2294	518	18	the	the	DET
inlawrev-2294	518	19	commission.107	commission.107	PROPN
inlawrev-2294	518	20	2	2	NUM
inlawrev-2294	518	21	.	.	PUNCT
inlawrev-2294	518	22	sec	sec	PROPN
inlawrev-2294	518	23	treatment	treatment	NOUN
inlawrev-2294	518	24	of	of	ADP
inlawrev-2294	518	25	qualifications	qualification	NOUN
inlawrev-2294	518	26	and	and	CCONJ
inlawrev-2294	518	27	disclaimers.—the	disclaimers.—the	DET
inlawrev-2294	518	28	effect	effect	NOUN
inlawrev-2294	518	29	of	of	ADP
inlawrev-2294	518	30	a	a	DET
inlawrev-2294	518	31	disclaimer	disclaimer	NOUN
inlawrev-2294	518	32	under	under	ADP
inlawrev-2294	518	33	the	the	DET
inlawrev-2294	518	34	securities	security	NOUN
inlawrev-2294	518	35	laws	law	NOUN
inlawrev-2294	518	36	is	be	AUX
inlawrev-2294	518	37	fairly	fairly	ADV
inlawrev-2294	518	38	easy	easy	ADJ
inlawrev-2294	518	39	to	to	PART
inlawrev-2294	518	40	determine	determine	VERB
inlawrev-2294	518	41	.	.	PUNCT
inlawrev-2294	519	1	both	both	CCONJ
inlawrev-2294	519	2	the	the	DET
inlawrev-2294	519	3	1933	1933	NUM
inlawrev-2294	519	4	and	and	CCONJ
inlawrev-2294	519	5	1934	1934	NUM
inlawrev-2294	519	6	acts	act	NOUN
inlawrev-2294	519	7	require	require	VERB
inlawrev-2294	519	8	financial	financial	ADJ
inlawrev-2294	519	9	statements	statement	NOUN
inlawrev-2294	519	10	filed	file	VERB
inlawrev-2294	519	11	with	with	ADP
inlawrev-2294	519	12	the	the	DET
inlawrev-2294	519	13	sec	sec	PROPN
inlawrev-2294	519	14	to	to	PART
inlawrev-2294	519	15	be	be	AUX
inlawrev-2294	519	16	certified.108	certified.108	NOUN
inlawrev-2294	519	17	"	"	PUNCT
inlawrev-2294	519	18	certified	certify	VERB
inlawrev-2294	519	19	,	,	PUNCT
inlawrev-2294	519	20	"	"	PUNCT
inlawrev-2294	519	21	in	in	ADP
inlawrev-2294	519	22	the	the	DET
inlawrev-2294	519	23	context	context	NOUN
inlawrev-2294	519	24	of	of	ADP
inlawrev-2294	519	25	financial	financial	ADJ
inlawrev-2294	519	26	statements	statement	NOUN
inlawrev-2294	519	27	,	,	PUNCT
inlawrev-2294	519	28	is	be	AUX
inlawrev-2294	519	29	defined	define	VERB
inlawrev-2294	519	30	as	as	ADP
inlawrev-2294	519	31	"	"	PUNCT
inlawrev-2294	519	32	examined	examine	VERB
inlawrev-2294	519	33	and	and	CCONJ
inlawrev-2294	519	34	reported	report	VERB
inlawrev-2294	519	35	upon	upon	SCONJ
inlawrev-2294	519	36	with	with	ADP
inlawrev-2294	519	37	an	an	DET
inlawrev-2294	519	38	opinion	opinion	NOUN
inlawrev-2294	519	39	expressed	express	VERB
inlawrev-2294	519	40	by	by	ADP
inlawrev-2294	519	41	an	an	DET
inlawrev-2294	519	42	independent	independent	ADJ
inlawrev-2294	519	43	public	public	ADJ
inlawrev-2294	519	44	or	or	CCONJ
inlawrev-2294	519	45	certified	certified	ADJ
inlawrev-2294	519	46	public	public	ADJ
inlawrev-2294	519	47	accountant	accountant	NOUN
inlawrev-2294	519	48	.	.	PUNCT
inlawrev-2294	519	49	"	"	PUNCT
inlawrev-2294	520	1	109	109	NUM
inlawrev-2294	520	2	in	in	ADP
inlawrev-2294	520	3	addition	addition	NOUN
inlawrev-2294	520	4	,	,	PUNCT
inlawrev-2294	520	5	the	the	DET
inlawrev-2294	520	6	s	s	PROPN
inlawrev-2294	520	7	-	-	PUNCT
inlawrev-2294	520	8	x	x	ADJ
inlawrev-2294	520	9	regulations	regulation	NOUN
inlawrev-2294	520	10	contain	contain	VERB
inlawrev-2294	520	11	an	an	DET
inlawrev-2294	520	12	implicit	implicit	ADJ
inlawrev-2294	520	13	assumption	assumption	NOUN
inlawrev-2294	520	14	that	that	SCONJ
inlawrev-2294	520	15	an	an	DET
inlawrev-2294	520	16	opinion	opinion	NOUN
inlawrev-2294	520	17	will	will	AUX
inlawrev-2294	520	18	be	be	AUX
inlawrev-2294	520	19	expressed^10	expressed^10	NOUN
inlawrev-2294	520	20	since	since	SCONJ
inlawrev-2294	520	21	the	the	DET
inlawrev-2294	520	22	securities	security	NOUN
inlawrev-2294	520	23	laws	law	NOUN
inlawrev-2294	520	24	m	m	VERB
inlawrev-2294	520	25	icl	icl	PROPN
inlawrev-2294	520	26	§	§	PROPN
inlawrev-2294	520	27	201.2(e	201.2(e	NUM
inlawrev-2294	520	28	)	)	PUNCT
inlawrev-2294	520	29	.	.	PUNCT
inlawrev-2294	521	1	108this	108this	PRON
inlawrev-2294	521	2	policy	policy	NOUN
inlawrev-2294	521	3	was	be	AUX
inlawrev-2294	521	4	first	first	ADV
inlawrev-2294	521	5	announced	announce	VERB
inlawrev-2294	521	6	in	in	ADP
inlawrev-2294	521	7	mckesson	mckesson	PROPN
inlawrev-2294	521	8	&	&	CCONJ
inlawrev-2294	521	9	robbins	robbins	PROPN
inlawrev-2294	521	10	,	,	PUNCT
inlawrev-2294	521	11	inc	inc	PROPN
inlawrev-2294	521	12	.	.	PROPN
inlawrev-2294	521	13	,	,	PUNCT
inlawrev-2294	521	14	accounting	accounting	NOUN
inlawrev-2294	521	15	series	series	PROPN
inlawrev-2294	521	16	release	release	VERB
inlawrev-2294	521	17	no	no	NOUN
inlawrev-2294	521	18	.	.	PROPN
inlawrev-2294	521	19	19	19	NUM
inlawrev-2294	521	20	,	,	PUNCT
inlawrev-2294	521	21	5	5	NUM
inlawrev-2294	521	22	fed	feed	VERB
inlawrev-2294	521	23	.	.	PUNCT
inlawrev-2294	522	1	sec	sec	PROPN
inlawrev-2294	522	2	.	.	PROPN
inlawrev-2294	522	3	l.	l.	PROPN
inlawrev-2294	522	4	rep	rep	PROPN
inlawrev-2294	522	5	.	.	PROPN
inlawrev-2294	522	6	(	(	PUNCT
inlawrev-2294	522	7	cch	cch	PROPN
inlawrev-2294	522	8	)	)	PUNCT
inlawrev-2294	522	9	1	1	NUM
inlawrev-2294	522	10	72,020	72,020	NUM
inlawrev-2294	522	11	(	(	PUNCT
inlawrev-2294	522	12	1940	1940	NUM
inlawrev-2294	522	13	)	)	PUNCT
inlawrev-2294	522	14	.	.	PUNCT
inlawrev-2294	523	1	l0717	l0717	NUM
inlawrev-2294	523	2	c.f.r	c.f.r	NOUN
inlawrev-2294	523	3	.	.	PUNCT
inlawrev-2294	524	1	§	§	PROPN
inlawrev-2294	524	2	210	210	NUM
inlawrev-2294	524	3	(	(	PUNCT
inlawrev-2294	524	4	1977	1977	NUM
inlawrev-2294	524	5	)	)	PUNCT
inlawrev-2294	524	6	.	.	PUNCT
inlawrev-2294	525	1	the	the	DET
inlawrev-2294	525	2	required	require	VERB
inlawrev-2294	525	3	contents	content	NOUN
inlawrev-2294	525	4	of	of	ADP
inlawrev-2294	525	5	an	an	DET
inlawrev-2294	525	6	auditor	auditor	NOUN
inlawrev-2294	525	7	's	's	PART
inlawrev-2294	525	8	report	report	NOUN
inlawrev-2294	525	9	(	(	PUNCT
inlawrev-2294	525	10	opinion	opinion	NOUN
inlawrev-2294	525	11	)	)	PUNCT
inlawrev-2294	525	12	are	be	AUX
inlawrev-2294	525	13	:	:	PUNCT
inlawrev-2294	525	14	(	(	PUNCT
inlawrev-2294	525	15	a	a	X
inlawrev-2294	525	16	)	)	PUNCT
inlawrev-2294	525	17	technical	technical	ADJ
inlawrev-2294	525	18	requirements	requirement	NOUN
inlawrev-2294	525	19	.	.	PUNCT
inlawrev-2294	526	1	the	the	DET
inlawrev-2294	526	2	accountant	accountant	NOUN
inlawrev-2294	526	3	's	's	PART
inlawrev-2294	526	4	report	report	NOUN
inlawrev-2294	526	5	(	(	PUNCT
inlawrev-2294	526	6	1	1	X
inlawrev-2294	526	7	)	)	PUNCT
inlawrev-2294	526	8	shall	shall	AUX
inlawrev-2294	526	9	be	be	AUX
inlawrev-2294	526	10	dated	date	VERB
inlawrev-2294	526	11	;	;	PUNCT
inlawrev-2294	526	12	(	(	PUNCT
inlawrev-2294	526	13	2	2	X
inlawrev-2294	526	14	)	)	PUNCT
inlawrev-2294	526	15	shall	shall	AUX
inlawrev-2294	526	16	be	be	AUX
inlawrev-2294	526	17	signed	sign	VERB
inlawrev-2294	526	18	manually	manually	ADV
inlawrev-2294	526	19	;	;	PUNCT
inlawrev-2294	526	20	(	(	PUNCT
inlawrev-2294	526	21	3	3	X
inlawrev-2294	526	22	)	)	PUNCT
inlawrev-2294	526	23	shall	shall	AUX
inlawrev-2294	526	24	indicate	indicate	VERB
inlawrev-2294	526	25	the	the	DET
inlawrev-2294	526	26	city	city	NOUN
inlawrev-2294	526	27	and	and	CCONJ
inlawrev-2294	526	28	state	state	NOUN
inlawrev-2294	526	29	where	where	SCONJ
inlawrev-2294	526	30	issued	issue	VERB
inlawrev-2294	526	31	;	;	PUNCT
inlawrev-2294	526	32	and	and	CCONJ
inlawrev-2294	526	33	(	(	PUNCT
inlawrev-2294	526	34	4	4	X
inlawrev-2294	526	35	)	)	PUNCT
inlawrev-2294	526	36	shall	shall	AUX
inlawrev-2294	526	37	identify	identify	VERB
inlawrev-2294	526	38	without	without	ADP
inlawrev-2294	526	39	detailed	detailed	ADJ
inlawrev-2294	526	40	enumeration	enumeration	NOUN
inlawrev-2294	526	41	the	the	DET
inlawrev-2294	526	42	financial	financial	ADJ
inlawrev-2294	526	43	statements	statement	NOUN
inlawrev-2294	526	44	covered	cover	VERB
inlawrev-2294	526	45	by	by	ADP
inlawrev-2294	526	46	the	the	DET
inlawrev-2294	526	47	report	report	NOUN
inlawrev-2294	526	48	.	.	PUNCT
inlawrev-2294	527	1	(	(	PUNCT
inlawrev-2294	527	2	b	b	X
inlawrev-2294	527	3	)	)	PUNCT
inlawrev-2294	527	4	representations	representation	NOUN
inlawrev-2294	527	5	as	as	ADP
inlawrev-2294	527	6	to	to	ADP
inlawrev-2294	527	7	the	the	DET
inlawrev-2294	527	8	audit	audit	NOUN
inlawrev-2294	527	9	.	.	PUNCT
inlawrev-2294	528	1	the	the	DET
inlawrev-2294	528	2	accountant	accountant	NOUN
inlawrev-2294	528	3	's	's	PART
inlawrev-2294	528	4	report	report	NOUN
inlawrev-2294	528	5	(	(	PUNCT
inlawrev-2294	528	6	1	1	X
inlawrev-2294	528	7	)	)	PUNCT
inlawrev-2294	528	8	shall	shall	AUX
inlawrev-2294	528	9	state	state	VERB
inlawrev-2294	528	10	whether	whether	SCONJ
inlawrev-2294	528	11	the	the	DET
inlawrev-2294	528	12	audit	audit	NOUN
inlawrev-2294	528	13	was	be	AUX
inlawrev-2294	528	14	made	make	VERB
inlawrev-2294	528	15	in	in	ADP
inlawrev-2294	528	16	accordance	accordance	NOUN
inlawrev-2294	528	17	with	with	ADP
inlawrev-2294	528	18	generally	generally	ADV
inlawrev-2294	528	19	accepted	accept	VERB
inlawrev-2294	528	20	auditing	auditing	NOUN
inlawrev-2294	528	21	standards	standard	NOUN
inlawrev-2294	528	22	;	;	PUNCT
inlawrev-2294	528	23	and	and	CCONJ
inlawrev-2294	528	24	(	(	PUNCT
inlawrev-2294	528	25	2	2	X
inlawrev-2294	528	26	)	)	PUNCT
inlawrev-2294	528	27	shall	shall	AUX
inlawrev-2294	528	28	designate	designate	VERB
inlawrev-2294	528	29	any	any	DET
inlawrev-2294	528	30	auditing	auditing	NOUN
inlawrev-2294	528	31	procedures	procedure	NOUN
inlawrev-2294	528	32	deemed	deem	VERB
inlawrev-2294	528	33	necessary	necessary	ADJ
inlawrev-2294	528	34	by	by	ADP
inlawrev-2294	528	35	the	the	DET
inlawrev-2294	528	36	accountant	accountant	NOUN
inlawrev-2294	528	37	under	under	ADP
inlawrev-2294	528	38	the	the	DET
inlawrev-2294	528	39	circumstances	circumstance	NOUN
inlawrev-2294	528	40	of	of	ADP
inlawrev-2294	528	41	the	the	DET
inlawrev-2294	528	42	particular	particular	ADJ
inlawrev-2294	528	43	case	case	NOUN
inlawrev-2294	528	44	,	,	PUNCT
inlawrev-2294	528	45	which	which	PRON
inlawrev-2294	528	46	have	have	AUX
inlawrev-2294	528	47	been	be	AUX
inlawrev-2294	528	48	omitted	omit	VERB
inlawrev-2294	528	49	,	,	PUNCT
inlawrev-2294	528	50	and	and	CCONJ
inlawrev-2294	528	51	the	the	DET
inlawrev-2294	528	52	reasons	reason	NOUN
inlawrev-2294	528	53	for	for	ADP
inlawrev-2294	528	54	their	their	PRON
inlawrev-2294	528	55	omission	omission	NOUN
inlawrev-2294	528	56	.	.	PUNCT
inlawrev-2294	529	1	nothing	nothing	PRON
inlawrev-2294	529	2	in	in	ADP
inlawrev-2294	529	3	this	this	DET
inlawrev-2294	529	4	rule	rule	NOUN
inlawrev-2294	529	5	shall	shall	AUX
inlawrev-2294	529	6	be	be	AUX
inlawrev-2294	529	7	construed	construe	VERB
inlawrev-2294	529	8	to	to	PART
inlawrev-2294	529	9	imply	imply	VERB
inlawrev-2294	529	10	authority	authority	NOUN
inlawrev-2294	529	11	for	for	ADP
inlawrev-2294	529	12	the	the	DET
inlawrev-2294	529	13	omission	omission	NOUN
inlawrev-2294	529	14	of	of	ADP
inlawrev-2294	529	15	any	any	DET
inlawrev-2294	529	16	procedure	procedure	NOUN
inlawrev-2294	529	17	which	which	PRON
inlawrev-2294	529	18	independent	independent	ADJ
inlawrev-2294	529	19	accountants	accountant	NOUN
inlawrev-2294	529	20	would	would	AUX
inlawrev-2294	529	21	ordinarily	ordinarily	ADV
inlawrev-2294	529	22	employ	employ	VERB
inlawrev-2294	529	23	in	in	ADP
inlawrev-2294	529	24	the	the	DET
inlawrev-2294	529	25	course	course	NOUN
inlawrev-2294	529	26	of	of	ADP
inlawrev-2294	529	27	an	an	DET
inlawrev-2294	529	28	audit	audit	NOUN
inlawrev-2294	529	29	made	make	VERB
inlawrev-2294	529	30	for	for	ADP
inlawrev-2294	529	31	the	the	DET
inlawrev-2294	529	32	purpose	purpose	NOUN
inlawrev-2294	529	33	of	of	ADP
inlawrev-2294	529	34	expressing	express	VERB
inlawrev-2294	529	35	the	the	DET
inlawrev-2294	529	36	opinions	opinion	NOUN
inlawrev-2294	529	37	required	require	VERB
inlawrev-2294	529	38	by	by	ADP
inlawrev-2294	529	39	paragraph	paragraph	NOUN
inlawrev-2294	529	40	(	(	PUNCT
inlawrev-2294	529	41	c	c	NOUN
inlawrev-2294	529	42	)	)	PUNCT
inlawrev-2294	529	43	of	of	ADP
inlawrev-2294	529	44	this	this	DET
inlawrev-2294	529	45	section	section	NOUN
inlawrev-2294	529	46	.	.	PUNCT
inlawrev-2294	530	1	(	(	PUNCT
inlawrev-2294	530	2	c	c	X
inlawrev-2294	530	3	)	)	PUNCT
inlawrev-2294	530	4	opinion	opinion	NOUN
inlawrev-2294	530	5	to	to	PART
inlawrev-2294	530	6	be	be	AUX
inlawrev-2294	530	7	expressed	express	VERB
inlawrev-2294	530	8	.	.	PUNCT
inlawrev-2294	531	1	the	the	DET
inlawrev-2294	531	2	accountant	accountant	NOUN
inlawrev-2294	531	3	's	's	PART
inlawrev-2294	531	4	report	report	NOUN
inlawrev-2294	531	5	shall	shall	AUX
inlawrev-2294	531	6	state	state	VERB
inlawrev-2294	531	7	clearly	clearly	ADV
inlawrev-2294	531	8	:	:	PUNCT
inlawrev-2294	531	9	(	(	PUNCT
inlawrev-2294	531	10	1	1	X
inlawrev-2294	531	11	)	)	PUNCT
inlawrev-2294	531	12	the	the	DET
inlawrev-2294	531	13	opinion	opinion	NOUN
inlawrev-2294	531	14	of	of	ADP
inlawrev-2294	531	15	the	the	DET
inlawrev-2294	531	16	accountant	accountant	NOUN
inlawrev-2294	531	17	in	in	ADP
inlawrev-2294	531	18	respect	respect	NOUN
inlawrev-2294	531	19	of	of	ADP
inlawrev-2294	531	20	the	the	DET
inlawrev-2294	531	21	financial	financial	ADJ
inlawrev-2294	531	22	statements	statement	NOUN
inlawrev-2294	531	23	covered	cover	VERB
inlawrev-2294	531	24	by	by	ADP
inlawrev-2294	531	25	the	the	DET
inlawrev-2294	531	26	report	report	NOUN
inlawrev-2294	531	27	and	and	CCONJ
inlawrev-2294	531	28	the	the	DET
inlawrev-2294	531	29	accounting	accounting	NOUN
inlawrev-2294	531	30	principles	principle	NOUN
inlawrev-2294	531	31	and	and	CCONJ
inlawrev-2294	531	32	practices	practice	NOUN
inlawrev-2294	531	33	reflected	reflect	VERB
inlawrev-2294	531	34	therein	therein	ADV
inlawrev-2294	531	35	;	;	PUNCT
inlawrev-2294	531	36	and	and	CCONJ
inlawrev-2294	531	37	(	(	PUNCT
inlawrev-2294	531	38	2	2	X
inlawrev-2294	531	39	)	)	PUNCT
inlawrev-2294	531	40	the	the	DET
inlawrev-2294	531	41	opinion	opinion	NOUN
inlawrev-2294	531	42	of	of	ADP
inlawrev-2294	531	43	the	the	DET
inlawrev-2294	531	44	accountant	accountant	NOUN
inlawrev-2294	531	45	as	as	ADP
inlawrev-2294	531	46	to	to	ADP
inlawrev-2294	531	47	the	the	DET
inlawrev-2294	531	48	consistency	consistency	NOUN
inlawrev-2294	531	49	of	of	ADP
inlawrev-2294	531	50	the	the	DET
inlawrev-2294	531	51	application	application	NOUN
inlawrev-2294	531	52	of	of	ADP
inlawrev-2294	531	53	the	the	DET
inlawrev-2294	531	54	accounting	accounting	NOUN
inlawrev-2294	531	55	principles	principle	NOUN
inlawrev-2294	531	56	,	,	PUNCT
inlawrev-2294	531	57	or	or	CCONJ
inlawrev-2294	531	58	as	as	ADP
inlawrev-2294	531	59	to	to	ADP
inlawrev-2294	531	60	any	any	DET
inlawrev-2294	531	61	changes	change	NOUN
inlawrev-2294	531	62	in	in	ADP
inlawrev-2294	531	63	such	such	ADJ
inlawrev-2294	531	64	principles	principle	NOUN
inlawrev-2294	531	65	which	which	PRON
inlawrev-2294	531	66	have	have	VERB
inlawrev-2294	531	67	a	a	DET
inlawrev-2294	531	68	material	material	ADJ
inlawrev-2294	531	69	effect	effect	NOUN
inlawrev-2294	531	70	on	on	ADP
inlawrev-2294	531	71	the	the	DET
inlawrev-2294	531	72	financial	financial	ADJ
inlawrev-2294	531	73	statements	statement	NOUN
inlawrev-2294	531	74	.	.	PUNCT
inlawrev-2294	532	1	(	(	PUNCT
inlawrev-2294	532	2	d	d	X
inlawrev-2294	532	3	)	)	PUNCT
inlawrev-2294	532	4	exceptions	exception	NOUN
inlawrev-2294	532	5	.	.	PUNCT
inlawrev-2294	533	1	any	any	DET
inlawrev-2294	533	2	matters	matter	NOUN
inlawrev-2294	533	3	to	to	PART
inlawrev-2294	533	4	which	which	PRON
inlawrev-2294	533	5	the	the	DET
inlawrev-2294	533	6	accountant	accountant	NOUN
inlawrev-2294	533	7	takes	take	VERB
inlawrev-2294	533	8	exception	exception	NOUN
inlawrev-2294	533	9	shall	shall	AUX
inlawrev-2294	533	10	be	be	AUX
inlawrev-2294	533	11	clearly	clearly	ADV
inlawrev-2294	533	12	identified	identify	VERB
inlawrev-2294	533	13	,	,	PUNCT
inlawrev-2294	533	14	the	the	DET
inlawrev-2294	533	15	exception	exception	NOUN
inlawrev-2294	533	16	thereto	thereto	VERB
inlawrev-2294	533	17	specifically	specifically	ADV
inlawrev-2294	533	18	and	and	CCONJ
inlawrev-2294	533	19	clearly	clearly	ADV
inlawrev-2294	533	20	stated	state	VERB
inlawrev-2294	533	21	,	,	PUNCT
inlawrev-2294	533	22	and	and	CCONJ
inlawrev-2294	533	23	,	,	PUNCT
inlawrev-2294	533	24	to	to	ADP
inlawrev-2294	533	25	the	the	DET
inlawrev-2294	533	26	extent	extent	NOUN
inlawrev-2294	533	27	practicable	practicable	ADJ
inlawrev-2294	533	28	,	,	PUNCT
inlawrev-2294	533	29	the	the	DET
inlawrev-2294	533	30	effect	effect	NOUN
inlawrev-2294	533	31	of	of	ADP
inlawrev-2294	533	32	each	each	DET
inlawrev-2294	533	33	such	such	ADJ
inlawrev-2294	533	34	exception	exception	NOUN
inlawrev-2294	533	35	on	on	ADP
inlawrev-2294	533	36	the	the	DET
inlawrev-2294	533	37	related	relate	VERB
inlawrev-2294	533	38	financial	financial	ADJ
inlawrev-2294	533	39	statements	statement	NOUN
inlawrev-2294	533	40	given	give	VERB
inlawrev-2294	533	41	.	.	PUNCT
inlawrev-2294	534	1	i	i	PRON
inlawrev-2294	534	2	d.	d.	PROPN
inlawrev-2294	534	3	§	§	PROPN
inlawrev-2294	534	4	210.2	210.2	NUM
inlawrev-2294	534	5	-	-	SYM
inlawrev-2294	534	6	02	02	NUM
inlawrev-2294	534	7	.	.	PUNCT
inlawrev-2294	535	1	10815	10815	NUM
inlawrev-2294	535	2	u.s.c	u.s.c	NOUN
inlawrev-2294	535	3	.	.	PUNCT
inlawrev-2294	536	1	§	§	PROPN
inlawrev-2294	536	2	§	§	PROPN
inlawrev-2294	536	3	77(g	77(g	NUM
inlawrev-2294	536	4	)	)	PUNCT
inlawrev-2294	536	5	,	,	PUNCT
inlawrev-2294	536	6	(	(	PUNCT
inlawrev-2294	536	7	j	j	NOUN
inlawrev-2294	536	8	)	)	PUNCT
inlawrev-2294	536	9	(	(	PUNCT
inlawrev-2294	536	10	1976	1976	NUM
inlawrev-2294	536	11	)	)	PUNCT
inlawrev-2294	536	12	.	.	PUNCT
inlawrev-2294	537	1	10»17	10»17	NUM
inlawrev-2294	537	2	c.f.r	c.f.r	NOUN
inlawrev-2294	537	3	.	.	PUNCT
inlawrev-2294	538	1	§	§	PROPN
inlawrev-2294	538	2	210.1	210.1	NUM
inlawrev-2294	538	3	-	-	PUNCT
inlawrev-2294	538	4	02(f	02(f	NUM
inlawrev-2294	538	5	)	)	PUNCT
inlawrev-2294	538	6	(	(	PUNCT
inlawrev-2294	538	7	1977	1977	NUM
inlawrev-2294	538	8	)	)	PUNCT
inlawrev-2294	538	9	.	.	PUNCT
inlawrev-2294	539	1	no	no	INTJ
inlawrev-2294	539	2	i	i	PRON
inlawrev-2294	539	3	d.	d.	PROPN
inlawrev-2294	539	4	§	§	PROPN
inlawrev-2294	539	5	210.202(c	210.202(c	PROPN
inlawrev-2294	539	6	)	)	PUNCT
inlawrev-2294	539	7	.	.	PUNCT
inlawrev-2294	540	1	456	456	NUM
inlawrev-2294	540	2	indiana	indiana	PROPN
inlawrev-2294	540	3	law	law	PROPN
inlawrev-2294	540	4	review	review	NOUN
inlawrev-2294	540	5	[	[	X
inlawrev-2294	540	6	vol	vol	NOUN
inlawrev-2294	540	7	.	.	PUNCT
inlawrev-2294	540	8	11:431	11:431	NUM
inlawrev-2294	540	9	require	require	VERB
inlawrev-2294	540	10	an	an	DET
inlawrev-2294	540	11	opinion	opinion	NOUN
inlawrev-2294	540	12	to	to	PART
inlawrev-2294	540	13	be	be	AUX
inlawrev-2294	540	14	expressed	express	VERB
inlawrev-2294	540	15	,	,	PUNCT
inlawrev-2294	540	16	a	a	DET
inlawrev-2294	540	17	disclaimer	disclaimer	NOUN
inlawrev-2294	540	18	of	of	ADP
inlawrev-2294	540	19	opinion	opinion	NOUN
inlawrev-2294	540	20	is	be	AUX
inlawrev-2294	540	21	unacceptable	unacceptable	ADJ
inlawrev-2294	540	22	,	,	PUNCT
inlawrev-2294	540	23	because	because	SCONJ
inlawrev-2294	540	24	such	such	DET
inlawrev-2294	540	25	a	a	DET
inlawrev-2294	540	26	disclaimer	disclaimer	ADJ
inlawrev-2294	540	27	states	state	NOUN
inlawrev-2294	540	28	that	that	SCONJ
inlawrev-2294	540	29	the	the	DET
inlawrev-2294	540	30	auditor	auditor	NOUN
inlawrev-2294	540	31	does	do	AUX
inlawrev-2294	540	32	not	not	PART
inlawrev-2294	540	33	express	express	VERB
inlawrev-2294	540	34	an	an	DET
inlawrev-2294	540	35	opinion	opinion	NOUN
inlawrev-2294	540	36	on	on	ADP
inlawrev-2294	540	37	the	the	DET
inlawrev-2294	540	38	financial	financial	ADJ
inlawrev-2294	540	39	statements	statement	NOUN
inlawrev-2294	540	40	.	.	PUNCT
inlawrev-2294	541	1	111	111	NUM
inlawrev-2294	541	2	the	the	DET
inlawrev-2294	541	3	effects	effect	NOUN
inlawrev-2294	541	4	of	of	ADP
inlawrev-2294	541	5	qualifications	qualification	NOUN
inlawrev-2294	541	6	and	and	CCONJ
inlawrev-2294	541	7	footnote	footnote	ADJ
inlawrev-2294	541	8	disclosures	disclosure	NOUN
inlawrev-2294	541	9	are	be	AUX
inlawrev-2294	541	10	considerably	considerably	ADV
inlawrev-2294	541	11	more	more	ADV
inlawrev-2294	541	12	complicated	complicated	ADJ
inlawrev-2294	541	13	and	and	CCONJ
inlawrev-2294	541	14	can	can	AUX
inlawrev-2294	541	15	be	be	AUX
inlawrev-2294	541	16	broken	break	VERB
inlawrev-2294	541	17	down	down	ADP
inlawrev-2294	541	18	into	into	ADP
inlawrev-2294	541	19	a	a	DET
inlawrev-2294	541	20	number	number	NOUN
inlawrev-2294	541	21	of	of	ADP
inlawrev-2294	541	22	areas	area	NOUN
inlawrev-2294	541	23	.	.	PUNCT
inlawrev-2294	542	1	the	the	DET
inlawrev-2294	542	2	sec	sec	PROPN
inlawrev-2294	542	3	dealt	deal	VERB
inlawrev-2294	542	4	with	with	ADP
inlawrev-2294	542	5	qualifications	qualification	NOUN
inlawrev-2294	542	6	and	and	CCONJ
inlawrev-2294	542	7	footnote	footnote	VERB
inlawrev-2294	542	8	disclosures	disclosure	NOUN
inlawrev-2294	542	9	due	due	ADJ
inlawrev-2294	542	10	to	to	ADP
inlawrev-2294	542	11	departures	departure	NOUN
inlawrev-2294	542	12	from	from	ADP
inlawrev-2294	542	13	gaap	gaap	PROPN
inlawrev-2294	542	14	as	as	ADV
inlawrev-2294	542	15	early	early	ADV
inlawrev-2294	542	16	as	as	ADP
inlawrev-2294	542	17	1938.112	1938.112	PROPN
inlawrev-2294	542	18	the	the	DET
inlawrev-2294	542	19	sec	sec	PROPN
inlawrev-2294	542	20	stated	state	VERB
inlawrev-2294	542	21	that	that	SCONJ
inlawrev-2294	542	22	financial	financial	ADJ
inlawrev-2294	542	23	statements	statement	NOUN
inlawrev-2294	542	24	that	that	PRON
inlawrev-2294	542	25	are	be	AUX
inlawrev-2294	542	26	prepared	prepare	VERB
inlawrev-2294	542	27	using	use	VERB
inlawrev-2294	542	28	accounting	accounting	NOUN
inlawrev-2294	542	29	principles	principle	NOUN
inlawrev-2294	542	30	for	for	ADP
inlawrev-2294	542	31	which	which	PRON
inlawrev-2294	542	32	there	there	PRON
inlawrev-2294	542	33	is	be	VERB
inlawrev-2294	542	34	"	"	PUNCT
inlawrev-2294	542	35	no	no	DET
inlawrev-2294	542	36	substantial	substantial	ADJ
inlawrev-2294	542	37	authoritative	authoritative	ADJ
inlawrev-2294	542	38	support"113	support"113	NOUN
inlawrev-2294	542	39	will	will	AUX
inlawrev-2294	542	40	be	be	AUX
inlawrev-2294	542	41	presumed	presume	VERB
inlawrev-2294	542	42	to	to	PART
inlawrev-2294	542	43	be	be	AUX
inlawrev-2294	542	44	misleading	misleading	ADJ
inlawrev-2294	542	45	or	or	CCONJ
inlawrev-2294	542	46	inaccurate	inaccurate	ADJ
inlawrev-2294	542	47	,	,	PUNCT
inlawrev-2294	542	48	notwithstanding	notwithstanding	ADP
inlawrev-2294	542	49	full	full	ADJ
inlawrev-2294	542	50	disclosure	disclosure	NOUN
inlawrev-2294	542	51	in	in	ADP
inlawrev-2294	542	52	the	the	DET
inlawrev-2294	542	53	auditor	auditor	NOUN
inlawrev-2294	542	54	's	's	PART
inlawrev-2294	542	55	opinion	opinion	NOUN
inlawrev-2294	542	56	or	or	CCONJ
inlawrev-2294	542	57	in	in	ADP
inlawrev-2294	542	58	the	the	DET
inlawrev-2294	542	59	footnotes	footnote	NOUN
inlawrev-2294	542	60	of	of	ADP
inlawrev-2294	542	61	the	the	DET
inlawrev-2294	542	62	financial	financial	ADJ
inlawrev-2294	542	63	statements	statement	NOUN
inlawrev-2294	542	64	.	.	PUNCT
inlawrev-2294	543	1	clearly	clearly	ADV
inlawrev-2294	543	2	,	,	PUNCT
inlawrev-2294	543	3	departures	departure	NOUN
inlawrev-2294	543	4	from	from	ADP
inlawrev-2294	543	5	gaap	gaap	PROPN
inlawrev-2294	543	6	should	should	AUX
inlawrev-2294	543	7	be	be	AUX
inlawrev-2294	543	8	avoided	avoid	VERB
inlawrev-2294	543	9	or	or	CCONJ
inlawrev-2294	543	10	,	,	PUNCT
inlawrev-2294	543	11	if	if	SCONJ
inlawrev-2294	543	12	the	the	DET
inlawrev-2294	543	13	client	client	NOUN
inlawrev-2294	543	14	refuses	refuse	VERB
inlawrev-2294	543	15	to	to	PART
inlawrev-2294	543	16	comply	comply	VERB
inlawrev-2294	543	17	,	,	PUNCT
inlawrev-2294	543	18	the	the	DET
inlawrev-2294	543	19	auditor	auditor	NOUN
inlawrev-2294	543	20	should	should	AUX
inlawrev-2294	543	21	disassociate	disassociate	VERB
inlawrev-2294	543	22	himself	himself	PRON
inlawrev-2294	543	23	from	from	ADP
inlawrev-2294	543	24	the	the	DET
inlawrev-2294	543	25	financial	financial	ADJ
inlawrev-2294	543	26	statements	statement	NOUN
inlawrev-2294	543	27	.	.	PUNCT
inlawrev-2294	544	1	a	a	DET
inlawrev-2294	544	2	qualification	qualification	NOUN
inlawrev-2294	544	3	arising	arise	VERB
inlawrev-2294	544	4	due	due	ADP
inlawrev-2294	544	5	to	to	ADP
inlawrev-2294	544	6	limitations	limitation	NOUN
inlawrev-2294	544	7	on	on	ADP
inlawrev-2294	544	8	the	the	DET
inlawrev-2294	544	9	scope	scope	NOUN
inlawrev-2294	544	10	of	of	ADP
inlawrev-2294	544	11	an	an	DET
inlawrev-2294	544	12	audit	audit	NOUN
inlawrev-2294	544	13	is	be	AUX
inlawrev-2294	544	14	a	a	DET
inlawrev-2294	544	15	bit	bit	NOUN
inlawrev-2294	544	16	more	more	ADV
inlawrev-2294	544	17	involved	involved	ADJ
inlawrev-2294	544	18	.	.	PUNCT
inlawrev-2294	545	1	the	the	DET
inlawrev-2294	545	2	sec	sec	PROPN
inlawrev-2294	545	3	addressed	address	VERB
inlawrev-2294	545	4	this	this	DET
inlawrev-2294	545	5	question	question	NOUN
inlawrev-2294	545	6	in	in	ADP
inlawrev-2294	545	7	accounting	accounting	NOUN
inlawrev-2294	545	8	series	series	NOUN
inlawrev-2294	545	9	release	release	VERB
inlawrev-2294	545	10	no	no	NOUN
inlawrev-2294	545	11	.	.	PUNCT
inlawrev-2294	546	1	90.114	90.114	NUM
inlawrev-2294	547	1	the	the	DET
inlawrev-2294	547	2	question	question	NOUN
inlawrev-2294	547	3	arose	arise	VERB
inlawrev-2294	547	4	in	in	ADP
inlawrev-2294	547	5	the	the	DET
inlawrev-2294	547	6	context	context	NOUN
inlawrev-2294	547	7	of	of	ADP
inlawrev-2294	547	8	a	a	DET
inlawrev-2294	547	9	"	"	PUNCT
inlawrev-2294	547	10	first	first	ADJ
inlawrev-2294	547	11	time	time	NOUN
inlawrev-2294	547	12	"	"	PUNCT
inlawrev-2294	547	13	audit	audit	NOUN
inlawrev-2294	547	14	exception	exception	NOUN
inlawrev-2294	547	15	taken	take	VERB
inlawrev-2294	547	16	by	by	ADP
inlawrev-2294	547	17	auditors.116	auditors.116	PROPN
inlawrev-2294	547	18	the	the	DET
inlawrev-2294	547	19	commission	commission	NOUN
inlawrev-2294	547	20	noted	note	VERB
inlawrev-2294	547	21	that	that	SCONJ
inlawrev-2294	547	22	since	since	SCONJ
inlawrev-2294	547	23	it	it	PRON
inlawrev-2294	547	24	was	be	AUX
inlawrev-2294	547	25	impossible	impossible	ADJ
inlawrev-2294	547	26	to	to	PART
inlawrev-2294	547	27	physically	physically	ADV
inlawrev-2294	547	28	verify	verify	VERB
inlawrev-2294	547	29	beginning	beginning	NOUN
inlawrev-2294	547	30	inventories	inventory	NOUN
inlawrev-2294	547	31	in	in	ADP
inlawrev-2294	547	32	the	the	DET
inlawrev-2294	547	33	first	first	ADJ
inlawrev-2294	547	34	-	-	PUNCT
inlawrev-2294	547	35	time	time	NOUN
inlawrev-2294	547	36	audit	audit	NOUN
inlawrev-2294	547	37	situation	situation	NOUN
inlawrev-2294	547	38	,	,	PUNCT
inlawrev-2294	547	39	gaas	gaas	PROPN
inlawrev-2294	547	40	do	do	AUX
inlawrev-2294	547	41	not	not	PART
inlawrev-2294	547	42	require	require	VERB
inlawrev-2294	547	43	such	such	ADJ
inlawrev-2294	547	44	verification	verification	NOUN
inlawrev-2294	547	45	.	.	PUNCT
inlawrev-2294	548	1	however	however	ADV
inlawrev-2294	548	2	,	,	PUNCT
inlawrev-2294	548	3	the	the	DET
inlawrev-2294	548	4	commission	commission	NOUN
inlawrev-2294	548	5	stated	state	VERB
inlawrev-2294	548	6	that	that	SCONJ
inlawrev-2294	548	7	alternative	alternative	ADJ
inlawrev-2294	548	8	means	mean	NOUN
inlawrev-2294	548	9	should	should	AUX
inlawrev-2294	548	10	be	be	AUX
inlawrev-2294	548	11	employed	employ	VERB
inlawrev-2294	548	12	to	to	PART
inlawrev-2294	548	13	determine	determine	VERB
inlawrev-2294	548	14	the	the	DET
inlawrev-2294	548	15	accuracy	accuracy	NOUN
inlawrev-2294	548	16	of	of	ADP
inlawrev-2294	548	17	the	the	DET
inlawrev-2294	548	18	inventories	inventory	NOUN
inlawrev-2294	548	19	.	.	PUNCT
inlawrev-2294	549	1	if	if	SCONJ
inlawrev-2294	549	2	such	such	ADJ
inlawrev-2294	549	3	alternative	alternative	ADJ
inlawrev-2294	549	4	procedures	procedure	NOUN
inlawrev-2294	549	5	are	be	AUX
inlawrev-2294	549	6	applied	apply	VERB
inlawrev-2294	549	7	and	and	CCONJ
inlawrev-2294	549	8	the	the	DET
inlawrev-2294	549	9	auditor	auditor	NOUN
inlawrev-2294	549	10	is	be	AUX
inlawrev-2294	549	11	in	in	ADP
inlawrev-2294	549	12	a	a	DET
inlawrev-2294	549	13	position	position	NOUN
inlawrev-2294	549	14	to	to	PART
inlawrev-2294	549	15	express	express	VERB
inlawrev-2294	549	16	an	an	DET
inlawrev-2294	549	17	affirmative	affirmative	ADJ
inlawrev-2294	549	18	opinion	opinion	NOUN
inlawrev-2294	549	19	,	,	PUNCT
inlawrev-2294	549	20	an	an	DET
inlawrev-2294	549	21	exception	exception	NOUN
inlawrev-2294	549	22	due	due	ADP
inlawrev-2294	549	23	to	to	ADP
inlawrev-2294	549	24	a	a	DET
inlawrev-2294	549	25	failure	failure	NOUN
inlawrev-2294	549	26	to	to	PART
inlawrev-2294	549	27	physically	physically	ADV
inlawrev-2294	549	28	verify	verify	VERB
inlawrev-2294	549	29	beginning	beginning	NOUN
inlawrev-2294	549	30	inventories	inventory	NOUN
inlawrev-2294	549	31	should	should	AUX
inlawrev-2294	549	32	be	be	AUX
inlawrev-2294	549	33	unnecessary.116	unnecessary.116	ADP
inlawrev-2294	549	34	the	the	DET
inlawrev-2294	549	35	principal	principal	ADJ
inlawrev-2294	549	36	restriction	restriction	NOUN
inlawrev-2294	549	37	imposed	impose	VERB
inlawrev-2294	549	38	by	by	ADP
inlawrev-2294	549	39	accounting	accounting	NOUN
inlawrev-2294	549	40	series	series	PROPN
inlawrev-2294	549	41	release	release	VERB
inlawrev-2294	549	42	no	no	NOUN
inlawrev-2294	549	43	.	.	NOUN
inlawrev-2294	549	44	90	90	NUM
inlawrev-2294	549	45	is	be	AUX
inlawrev-2294	549	46	that	that	SCONJ
inlawrev-2294	549	47	qualifications	qualification	NOUN
inlawrev-2294	549	48	due	due	ADP
inlawrev-2294	549	49	to	to	ADP
inlawrev-2294	549	50	material	material	NOUN
inlawrev-2294	549	51	scope	scope	NOUN
inlawrev-2294	549	52	limitations	limitation	NOUN
inlawrev-2294	549	53	on	on	ADP
inlawrev-2294	549	54	the	the	DET
inlawrev-2294	549	55	audit	audit	NOUN
inlawrev-2294	549	56	are	be	AUX
inlawrev-2294	549	57	unacceptable	unacceptable	ADJ
inlawrev-2294	549	58	in	in	ADP
inlawrev-2294	549	59	reports	report	NOUN
inlawrev-2294	549	60	filed	file	VERB
inlawrev-2294	549	61	with	with	ADP
inlawrev-2294	549	62	the	the	DET
inlawrev-2294	549	63	commission	commission	NOUN
inlawrev-2294	549	64	.	.	PUNCT
inlawrev-2294	550	1	"	"	PUNCT
inlawrev-2294	550	2	'	'	PUNCT
inlawrev-2294	550	3	see	see	AUX
inlawrev-2294	550	4	note	note	VERB
inlawrev-2294	550	5	37	37	NUM
inlawrev-2294	550	6	supra	supra	NOUN
inlawrev-2294	550	7	.	.	PUNCT
inlawrev-2294	551	1	see	see	VERB
inlawrev-2294	551	2	also	also	ADV
inlawrev-2294	551	3	sec	sec	PROPN
inlawrev-2294	551	4	v.	v.	CCONJ
inlawrev-2294	551	5	beisinger	beisinger	PROPN
inlawrev-2294	551	6	indus	indus	PROPN
inlawrev-2294	551	7	.	.	PUNCT
inlawrev-2294	552	1	corp	corp	PROPN
inlawrev-2294	552	2	.	.	PROPN
inlawrev-2294	552	3	,	,	PUNCT
inlawrev-2294	552	4	421	421	NUM
inlawrev-2294	552	5	f.	f.	PROPN
inlawrev-2294	552	6	supp	supp	PROPN
inlawrev-2294	552	7	.	.	PUNCT
inlawrev-2294	553	1	691	691	NUM
inlawrev-2294	553	2	,	,	PUNCT
inlawrev-2294	553	3	695	695	NUM
inlawrev-2294	553	4	n.ll	n.ll	ADJ
inlawrev-2294	553	5	(	(	PUNCT
inlawrev-2294	553	6	d.	d.	PROPN
inlawrev-2294	553	7	mass	mass	PROPN
inlawrev-2294	553	8	.	.	PROPN
inlawrev-2294	553	9	1976	1976	NUM
inlawrev-2294	553	10	)	)	PUNCT
inlawrev-2294	553	11	.	.	PUNCT
inlawrev-2294	554	1	"	"	PUNCT
inlawrev-2294	554	2	'	'	PUNCT
inlawrev-2294	554	3	accounting	accounting	NOUN
inlawrev-2294	554	4	series	series	NOUN
inlawrev-2294	554	5	release	release	VERB
inlawrev-2294	554	6	no	no	NOUN
inlawrev-2294	554	7	.	.	NOUN
inlawrev-2294	554	8	4	4	NUM
inlawrev-2294	554	9	,	,	PUNCT
inlawrev-2294	554	10	5	5	NUM
inlawrev-2294	554	11	fed	feed	VERB
inlawrev-2294	554	12	.	.	PUNCT
inlawrev-2294	555	1	sec	sec	PROPN
inlawrev-2294	555	2	.	.	PROPN
inlawrev-2294	555	3	l.	l.	PROPN
inlawrev-2294	555	4	rep	rep	PROPN
inlawrev-2294	555	5	.	.	PROPN
inlawrev-2294	555	6	(	(	PUNCT
inlawrev-2294	555	7	cch	cch	PROPN
inlawrev-2294	555	8	)	)	PUNCT
inlawrev-2294	555	9	1	1	NUM
inlawrev-2294	555	10	72,005	72,005	NUM
inlawrev-2294	555	11	(	(	PUNCT
inlawrev-2294	555	12	1938	1938	NUM
inlawrev-2294	555	13	)	)	PUNCT
inlawrev-2294	555	14	.	.	PUNCT
inlawrev-2294	556	1	"	"	PUNCT
inlawrev-2294	556	2	'	'	PUNCT
inlawrev-2294	556	3	"	"	PUNCT
inlawrev-2294	556	4	substantial	substantial	ADJ
inlawrev-2294	556	5	authoritative	authoritative	ADJ
inlawrev-2294	556	6	support	support	NOUN
inlawrev-2294	556	7	"	"	PUNCT
inlawrev-2294	556	8	is	be	AUX
inlawrev-2294	556	9	the	the	DET
inlawrev-2294	556	10	sec	sec	PROPN
inlawrev-2294	556	11	's	's	PART
inlawrev-2294	556	12	definition	definition	NOUN
inlawrev-2294	556	13	of	of	ADP
inlawrev-2294	556	14	gaap	gaap	PROPN
inlawrev-2294	556	15	.	.	PUNCT
inlawrev-2294	557	1	the	the	DET
inlawrev-2294	557	2	sec	sec	PROPN
inlawrev-2294	557	3	has	have	AUX
inlawrev-2294	557	4	traditionally	traditionally	ADV
inlawrev-2294	557	5	left	leave	VERB
inlawrev-2294	557	6	the	the	DET
inlawrev-2294	557	7	promulgation	promulgation	NOUN
inlawrev-2294	557	8	of	of	ADP
inlawrev-2294	557	9	gaap	gaap	PROPN
inlawrev-2294	557	10	to	to	ADP
inlawrev-2294	557	11	the	the	DET
inlawrev-2294	557	12	accounting	accounting	NOUN
inlawrev-2294	557	13	profession	profession	NOUN
inlawrev-2294	557	14	.	.	PUNCT
inlawrev-2294	558	1	see	see	VERB
inlawrev-2294	558	2	accounting	accounting	NOUN
inlawrev-2294	558	3	series	series	PROPN
inlawrev-2294	558	4	release	release	VERB
inlawrev-2294	558	5	no	no	NOUN
inlawrev-2294	558	6	.	.	NOUN
inlawrev-2294	558	7	150	150	NUM
inlawrev-2294	558	8	,	,	PUNCT
inlawrev-2294	558	9	5	5	NUM
inlawrev-2294	558	10	fed	feed	VERB
inlawrev-2294	558	11	.	.	PUNCT
inlawrev-2294	559	1	sec	sec	PROPN
inlawrev-2294	559	2	.	.	PROPN
inlawrev-2294	559	3	l.	l.	PROPN
inlawrev-2294	559	4	rep	rep	PROPN
inlawrev-2294	559	5	.	.	PROPN
inlawrev-2294	559	6	(	(	PUNCT
inlawrev-2294	559	7	cch	cch	PROPN
inlawrev-2294	559	8	)	)	PUNCT
inlawrev-2294	559	9	1	1	NUM
inlawrev-2294	559	10	72,172	72,172	NUM
inlawrev-2294	559	11	(	(	PUNCT
inlawrev-2294	559	12	1973	1973	NUM
inlawrev-2294	559	13	)	)	PUNCT
inlawrev-2294	559	14	.	.	PUNCT
inlawrev-2294	560	1	"	"	PUNCT
inlawrev-2294	560	2	'	'	PUNCT
inlawrev-2294	560	3	accounting	accounting	NOUN
inlawrev-2294	560	4	series	series	NOUN
inlawrev-2294	560	5	release	release	VERB
inlawrev-2294	560	6	no	no	NOUN
inlawrev-2294	560	7	.	.	PROPN
inlawrev-2294	560	8	90	90	NUM
inlawrev-2294	560	9	,	,	PUNCT
inlawrev-2294	560	10	5	5	NUM
inlawrev-2294	560	11	fed	feed	VERB
inlawrev-2294	560	12	.	.	PUNCT
inlawrev-2294	561	1	sec	sec	PROPN
inlawrev-2294	561	2	.	.	PROPN
inlawrev-2294	561	3	l.	l.	PROPN
inlawrev-2294	561	4	rep	rep	PROPN
inlawrev-2294	561	5	.	.	PROPN
inlawrev-2294	561	6	(	(	PUNCT
inlawrev-2294	561	7	cch	cch	PROPN
inlawrev-2294	561	8	)	)	PUNCT
inlawrev-2294	561	9	1	1	NUM
inlawrev-2294	561	10	72,112	72,112	NUM
inlawrev-2294	561	11	(	(	PUNCT
inlawrev-2294	561	12	1962	1962	NUM
inlawrev-2294	561	13	)	)	PUNCT
inlawrev-2294	561	14	.	.	PUNCT
inlawrev-2294	562	1	"	"	PUNCT
inlawrev-2294	562	2	5gaas	5gaas	NUM
inlawrev-2294	562	3	require	require	VERB
inlawrev-2294	562	4	physical	physical	ADJ
inlawrev-2294	562	5	observation	observation	NOUN
inlawrev-2294	562	6	of	of	ADP
inlawrev-2294	562	7	inventories	inventory	NOUN
inlawrev-2294	562	8	.	.	PUNCT
inlawrev-2294	563	1	a	a	DET
inlawrev-2294	563	2	problem	problem	NOUN
inlawrev-2294	563	3	arises	arise	VERB
inlawrev-2294	563	4	during	during	ADP
inlawrev-2294	563	5	a	a	DET
inlawrev-2294	563	6	first	first	ADJ
inlawrev-2294	563	7	-	-	PUNCT
inlawrev-2294	563	8	time	time	NOUN
inlawrev-2294	563	9	audit	audit	NOUN
inlawrev-2294	563	10	because	because	SCONJ
inlawrev-2294	563	11	verification	verification	NOUN
inlawrev-2294	563	12	of	of	ADP
inlawrev-2294	563	13	beginning	begin	VERB
inlawrev-2294	563	14	inventories	inventory	NOUN
inlawrev-2294	563	15	is	be	AUX
inlawrev-2294	563	16	impossible	impossible	ADJ
inlawrev-2294	563	17	when	when	SCONJ
inlawrev-2294	563	18	the	the	DET
inlawrev-2294	563	19	auditor	auditor	NOUN
inlawrev-2294	563	20	is	be	AUX
inlawrev-2294	563	21	not	not	PART
inlawrev-2294	563	22	retained	retain	VERB
inlawrev-2294	563	23	until	until	ADP
inlawrev-2294	563	24	year	year	NOUN
inlawrev-2294	563	25	-	-	PUNCT
inlawrev-2294	563	26	end	end	NOUN
inlawrev-2294	563	27	.	.	PUNCT
inlawrev-2294	564	1	see	see	VERB
inlawrev-2294	564	2	mckesson	mckesson	PROPN
inlawrev-2294	564	3	&	&	CCONJ
inlawrev-2294	564	4	robbins	robbins	PROPN
inlawrev-2294	564	5	,	,	PUNCT
inlawrev-2294	564	6	inc	inc	PROPN
inlawrev-2294	564	7	.	.	PROPN
inlawrev-2294	564	8	,	,	PUNCT
inlawrev-2294	564	9	accounting	accounting	NOUN
inlawrev-2294	564	10	series	series	PROPN
inlawrev-2294	564	11	release	release	VERB
inlawrev-2294	564	12	no	no	NOUN
inlawrev-2294	564	13	.	.	PROPN
inlawrev-2294	564	14	19	19	NUM
inlawrev-2294	564	15	,	,	PUNCT
inlawrev-2294	564	16	5	5	NUM
inlawrev-2294	564	17	fed	feed	VERB
inlawrev-2294	564	18	.	.	PUNCT
inlawrev-2294	565	1	sec	sec	PROPN
inlawrev-2294	565	2	.	.	PROPN
inlawrev-2294	565	3	l.	l.	PROPN
inlawrev-2294	565	4	rep	rep	PROPN
inlawrev-2294	565	5	.	.	PROPN
inlawrev-2294	565	6	(	(	PUNCT
inlawrev-2294	565	7	cch	cch	PROPN
inlawrev-2294	565	8	)	)	PUNCT
inlawrev-2294	565	9	1	1	NUM
inlawrev-2294	565	10	72,020	72,020	NUM
inlawrev-2294	565	11	(	(	PUNCT
inlawrev-2294	565	12	1940	1940	NUM
inlawrev-2294	565	13	)	)	PUNCT
inlawrev-2294	565	14	.	.	PUNCT
inlawrev-2294	566	1	"	"	PUNCT
inlawrev-2294	566	2	the	the	DET
inlawrev-2294	566	3	sec	sec	PROPN
inlawrev-2294	566	4	reasoned	reason	VERB
inlawrev-2294	566	5	that	that	SCONJ
inlawrev-2294	566	6	the	the	DET
inlawrev-2294	566	7	certificate	certificate	NOUN
inlawrev-2294	566	8	must	must	AUX
inlawrev-2294	566	9	state	state	VERB
inlawrev-2294	566	10	whether	whether	SCONJ
inlawrev-2294	566	11	the	the	DET
inlawrev-2294	566	12	audit	audit	NOUN
inlawrev-2294	566	13	complied	comply	VERB
inlawrev-2294	566	14	with	with	ADP
inlawrev-2294	566	15	gaas	gaas	NOUN
inlawrev-2294	566	16	and	and	CCONJ
inlawrev-2294	566	17	whether	whether	SCONJ
inlawrev-2294	566	18	it	it	PRON
inlawrev-2294	566	19	included	include	VERB
inlawrev-2294	566	20	the	the	DET
inlawrev-2294	566	21	necessary	necessary	ADJ
inlawrev-2294	566	22	tests	test	NOUN
inlawrev-2294	566	23	of	of	ADP
inlawrev-2294	566	24	accounting	accounting	NOUN
inlawrev-2294	566	25	records	record	NOUN
inlawrev-2294	566	26	.	.	PUNCT
inlawrev-2294	567	1	accounting	accounting	NOUN
inlawrev-2294	567	2	series	series	PROPN
inlawrev-2294	567	3	release	release	VERB
inlawrev-2294	567	4	no	no	NOUN
inlawrev-2294	567	5	.	.	PROPN
inlawrev-2294	567	6	90	90	NUM
inlawrev-2294	567	7	,	,	PUNCT
inlawrev-2294	567	8	5	5	NUM
inlawrev-2294	567	9	fed	feed	VERB
inlawrev-2294	567	10	.	.	PUNCT
inlawrev-2294	568	1	sec	sec	PROPN
inlawrev-2294	568	2	.	.	PROPN
inlawrev-2294	568	3	l.	l.	PROPN
inlawrev-2294	568	4	rep	rep	PROPN
inlawrev-2294	568	5	.	.	PROPN
inlawrev-2294	568	6	(	(	PUNCT
inlawrev-2294	568	7	cch	cch	PROPN
inlawrev-2294	568	8	)	)	PUNCT
inlawrev-2294	568	9	1	1	NUM
inlawrev-2294	568	10	72,112	72,112	NUM
inlawrev-2294	568	11	(	(	PUNCT
inlawrev-2294	568	12	1962	1962	NUM
inlawrev-2294	568	13	)	)	PUNCT
inlawrev-2294	568	14	(	(	PUNCT
inlawrev-2294	568	15	construing	construe	VERB
inlawrev-2294	568	16	17	17	NUM
inlawrev-2294	568	17	c.f.r	c.f.r	NOUN
inlawrev-2294	568	18	.	.	PUNCT
inlawrev-2294	569	1	§	§	PROPN
inlawrev-2294	569	2	210.202(b)(1	210.202(b)(1	NUM
inlawrev-2294	569	3	)	)	PUNCT
inlawrev-2294	569	4	(	(	PUNCT
inlawrev-2294	569	5	1961	1961	NUM
inlawrev-2294	569	6	)	)	PUNCT
inlawrev-2294	569	7	)	)	PUNCT
inlawrev-2294	569	8	.	.	PUNCT
inlawrev-2294	570	1	if	if	SCONJ
inlawrev-2294	570	2	the	the	DET
inlawrev-2294	570	3	certificate	certificate	NOUN
inlawrev-2294	570	4	contains	contain	VERB
inlawrev-2294	570	5	this	this	DET
inlawrev-2294	570	6	statement	statement	NOUN
inlawrev-2294	570	7	,	,	PUNCT
inlawrev-2294	570	8	a	a	DET
inlawrev-2294	570	9	qualification	qualification	NOUN
inlawrev-2294	570	10	due	due	ADP
inlawrev-2294	570	11	to	to	ADP
inlawrev-2294	570	12	failure	failure	NOUN
inlawrev-2294	570	13	to	to	PART
inlawrev-2294	570	14	observe	observe	VERB
inlawrev-2294	570	15	physical	physical	ADJ
inlawrev-2294	570	16	inventories	inventory	NOUN
inlawrev-2294	570	17	is	be	AUX
inlawrev-2294	570	18	unacceptable	unacceptable	ADJ
inlawrev-2294	570	19	and	and	CCONJ
inlawrev-2294	570	20	contradictory	contradictory	ADJ
inlawrev-2294	570	21	,	,	PUNCT
inlawrev-2294	570	22	since	since	SCONJ
inlawrev-2294	570	23	the	the	DET
inlawrev-2294	570	24	auditor	auditor	NOUN
inlawrev-2294	570	25	must	must	AUX
inlawrev-2294	570	26	have	have	AUX
inlawrev-2294	570	27	satisfied	satisfy	VERB
inlawrev-2294	570	28	himself	himself	PRON
inlawrev-2294	570	29	as	as	ADP
inlawrev-2294	570	30	to	to	ADP
inlawrev-2294	570	31	the	the	DET
inlawrev-2294	570	32	accuracy	accuracy	NOUN
inlawrev-2294	570	33	of	of	ADP
inlawrev-2294	570	34	the	the	DET
inlawrev-2294	570	35	inventories	inventory	NOUN
inlawrev-2294	570	36	by	by	ADP
inlawrev-2294	570	37	some	some	DET
inlawrev-2294	570	38	other	other	ADJ
inlawrev-2294	570	39	means	mean	NOUN
inlawrev-2294	570	40	before	before	SCONJ
inlawrev-2294	570	41	he	he	PRON
inlawrev-2294	570	42	can	can	AUX
inlawrev-2294	570	43	certify	certify	VERB
inlawrev-2294	570	44	that	that	SCONJ
inlawrev-2294	570	45	he	he	PRON
inlawrev-2294	570	46	complied	comply	VERB
inlawrev-2294	570	47	with	with	ADP
inlawrev-2294	570	48	gaas	gaas	NOUN
inlawrev-2294	570	49	.	.	PUNCT
inlawrev-2294	571	1	i	i	PRON
inlawrev-2294	571	2	d.	d.	VERB
inlawrev-2294	571	3	for	for	ADP
inlawrev-2294	571	4	further	further	ADJ
inlawrev-2294	571	5	treatment	treatment	NOUN
inlawrev-2294	571	6	of	of	ADP
inlawrev-2294	571	7	scope	scope	NOUN
inlawrev-2294	571	8	limitations	limitation	NOUN
inlawrev-2294	571	9	,	,	PUNCT
inlawrev-2294	571	10	see	see	VERB
inlawrev-2294	571	11	accounting	accounting	NOUN
inlawrev-2294	571	12	series	series	PROPN
inlawrev-2294	571	13	release	release	VERB
inlawrev-2294	571	14	no	no	NOUN
inlawrev-2294	571	15	.	.	PROPN
inlawrev-2294	571	16	62	62	NUM
inlawrev-2294	571	17	,	,	PUNCT
inlawrev-2294	571	18	1978	1978	NUM
inlawrev-2294	571	19	]	]	PUNCT
inlawrev-2294	571	20	qualifications	qualification	NOUN
inlawrev-2294	571	21	and	and	CCONJ
inlawrev-2294	571	22	disclaimers	disclaimer	NOUN
inlawrev-2294	571	23	457	457	NUM
inlawrev-2294	571	24	uncertainties	uncertainty	NOUN
inlawrev-2294	571	25	that	that	PRON
inlawrev-2294	571	26	can	can	AUX
inlawrev-2294	571	27	not	not	PART
inlawrev-2294	571	28	be	be	AUX
inlawrev-2294	571	29	resolved	resolve	VERB
inlawrev-2294	571	30	as	as	ADP
inlawrev-2294	571	31	of	of	ADP
inlawrev-2294	571	32	the	the	DET
inlawrev-2294	571	33	statement	statement	NOUN
inlawrev-2294	571	34	date	date	NOUN
inlawrev-2294	571	35	present	present	VERB
inlawrev-2294	571	36	another	another	DET
inlawrev-2294	571	37	area	area	NOUN
inlawrev-2294	571	38	where	where	SCONJ
inlawrev-2294	571	39	qualifications	qualification	NOUN
inlawrev-2294	571	40	can	can	AUX
inlawrev-2294	571	41	arise	arise	VERB
inlawrev-2294	571	42	.	.	PUNCT
inlawrev-2294	572	1	uncertainties	uncertainty	NOUN
inlawrev-2294	572	2	arising	arise	VERB
inlawrev-2294	572	3	due	due	ADP
inlawrev-2294	572	4	to	to	ADP
inlawrev-2294	572	5	a	a	DET
inlawrev-2294	572	6	need	need	NOUN
inlawrev-2294	572	7	for	for	ADP
inlawrev-2294	572	8	additional	additional	ADJ
inlawrev-2294	572	9	financing	financing	NOUN
inlawrev-2294	572	10	were	be	AUX
inlawrev-2294	572	11	addressed	address	VERB
inlawrev-2294	572	12	in	in	ADP
inlawrev-2294	572	13	accounting	accounting	NOUN
inlawrev-2294	572	14	series	series	PROPN
inlawrev-2294	572	15	release	release	VERB
inlawrev-2294	572	16	no	no	NOUN
inlawrev-2294	572	17	.	.	NOUN
inlawrev-2294	572	18	115	115	NUM
inlawrev-2294	572	19	.	.	PUNCT
inlawrev-2294	573	1	117	117	NUM
inlawrev-2294	573	2	the	the	DET
inlawrev-2294	573	3	auditor	auditor	NOUN
inlawrev-2294	573	4	's	's	PART
inlawrev-2294	573	5	report	report	NOUN
inlawrev-2294	573	6	disclosed	disclose	VERB
inlawrev-2294	573	7	that	that	SCONJ
inlawrev-2294	573	8	,	,	PUNCT
inlawrev-2294	573	9	due	due	ADP
inlawrev-2294	573	10	to	to	ADP
inlawrev-2294	573	11	prior	prior	ADJ
inlawrev-2294	573	12	years	year	NOUN
inlawrev-2294	573	13	'	'	PART
inlawrev-2294	573	14	losses	loss	NOUN
inlawrev-2294	573	15	,	,	PUNCT
inlawrev-2294	573	16	continued	continue	VERB
inlawrev-2294	573	17	operation	operation	NOUN
inlawrev-2294	573	18	of	of	ADP
inlawrev-2294	573	19	the	the	DET
inlawrev-2294	573	20	business	business	NOUN
inlawrev-2294	573	21	was	be	AUX
inlawrev-2294	573	22	in	in	ADP
inlawrev-2294	573	23	jeopardy	jeopardy	NOUN
inlawrev-2294	573	24	unless	unless	SCONJ
inlawrev-2294	573	25	additional	additional	ADJ
inlawrev-2294	573	26	financing	financing	NOUN
inlawrev-2294	573	27	could	could	AUX
inlawrev-2294	573	28	be	be	AUX
inlawrev-2294	573	29	obtained	obtain	VERB
inlawrev-2294	573	30	.	.	PUNCT
inlawrev-2294	574	1	a	a	DET
inlawrev-2294	574	2	qualified	qualified	ADJ
inlawrev-2294	574	3	opinion	opinion	NOUN
inlawrev-2294	574	4	was	be	AUX
inlawrev-2294	574	5	issued	issue	VERB
inlawrev-2294	574	6	,	,	PUNCT
inlawrev-2294	574	7	due	due	ADP
inlawrev-2294	574	8	to	to	ADP
inlawrev-2294	574	9	the	the	DET
inlawrev-2294	574	10	need	need	NOUN
inlawrev-2294	574	11	for	for	SCONJ
inlawrev-2294	574	12	additional	additional	ADJ
inlawrev-2294	574	13	funds	fund	NOUN
inlawrev-2294	574	14	to	to	PART
inlawrev-2294	574	15	finance	finance	VERB
inlawrev-2294	574	16	current	current	ADJ
inlawrev-2294	574	17	operations	operation	NOUN
inlawrev-2294	574	18	.	.	PUNCT
inlawrev-2294	575	1	118	118	NUM
inlawrev-2294	575	2	the	the	DET
inlawrev-2294	575	3	commission	commission	NOUN
inlawrev-2294	575	4	found	find	VERB
inlawrev-2294	575	5	the	the	DET
inlawrev-2294	575	6	financial	financial	ADJ
inlawrev-2294	575	7	statements	statement	NOUN
inlawrev-2294	575	8	defective	defective	ADJ
inlawrev-2294	575	9	,	,	PUNCT
inlawrev-2294	575	10	reasoning	reason	VERB
inlawrev-2294	575	11	that	that	SCONJ
inlawrev-2294	575	12	rule	rule	VERB
inlawrev-2294	575	13	2	2	NUM
inlawrev-2294	575	14	-	-	SYM
inlawrev-2294	575	15	02119	02119	NUM
inlawrev-2294	575	16	requirements	requirement	NOUN
inlawrev-2294	575	17	regarding	regard	VERB
inlawrev-2294	575	18	auditor	auditor	NOUN
inlawrev-2294	575	19	's	's	PART
inlawrev-2294	575	20	opinions	opinion	NOUN
inlawrev-2294	575	21	are	be	AUX
inlawrev-2294	575	22	not	not	PART
inlawrev-2294	575	23	satisfied	satisfied	ADJ
inlawrev-2294	575	24	where	where	SCONJ
inlawrev-2294	575	25	financial	financial	ADJ
inlawrev-2294	575	26	statements	statement	NOUN
inlawrev-2294	575	27	are	be	AUX
inlawrev-2294	575	28	prepared	prepare	VERB
inlawrev-2294	575	29	on	on	ADP
inlawrev-2294	575	30	a	a	DET
inlawrev-2294	575	31	"	"	PUNCT
inlawrev-2294	575	32	going	go	VERB
inlawrev-2294	575	33	concern	concern	NOUN
inlawrev-2294	575	34	"	"	PUNCT
inlawrev-2294	575	35	basis	basis	NOUN
inlawrev-2294	575	36	and	and	CCONJ
inlawrev-2294	575	37	the	the	DET
inlawrev-2294	575	38	auditor	auditor	NOUN
inlawrev-2294	575	39	's	's	PART
inlawrev-2294	575	40	opinion	opinion	NOUN
inlawrev-2294	575	41	is	be	AUX
inlawrev-2294	575	42	so	so	ADV
inlawrev-2294	575	43	qualified	qualified	ADJ
inlawrev-2294	575	44	as	as	SCONJ
inlawrev-2294	575	45	to	to	PART
inlawrev-2294	575	46	indicate	indicate	VERB
inlawrev-2294	575	47	serious	serious	ADJ
inlawrev-2294	575	48	doubt	doubt	NOUN
inlawrev-2294	575	49	as	as	ADP
inlawrev-2294	575	50	to	to	ADP
inlawrev-2294	575	51	whether	whether	SCONJ
inlawrev-2294	575	52	such	such	DET
inlawrev-2294	575	53	an	an	DET
inlawrev-2294	575	54	assumption	assumption	NOUN
inlawrev-2294	575	55	of	of	ADP
inlawrev-2294	575	56	"	"	PUNCT
inlawrev-2294	575	57	going	go	VERB
inlawrev-2294	575	58	concern	concern	NOUN
inlawrev-2294	575	59	"	"	PUNCT
inlawrev-2294	575	60	status	status	NOUN
inlawrev-2294	575	61	is	be	AUX
inlawrev-2294	575	62	appropriate	appropriate	ADJ
inlawrev-2294	575	63	.	.	PUNCT
inlawrev-2294	576	1	presumably	presumably	ADV
inlawrev-2294	576	2	,	,	PUNCT
inlawrev-2294	576	3	a	a	DET
inlawrev-2294	576	4	qualification	qualification	NOUN
inlawrev-2294	576	5	would	would	AUX
inlawrev-2294	576	6	be	be	AUX
inlawrev-2294	576	7	acceptable	acceptable	ADJ
inlawrev-2294	576	8	if	if	SCONJ
inlawrev-2294	576	9	the	the	DET
inlawrev-2294	576	10	immediate	immediate	ADJ
inlawrev-2294	576	11	threat	threat	NOUN
inlawrev-2294	576	12	to	to	AUX
inlawrev-2294	576	13	"	"	PUNCT
inlawrev-2294	576	14	going	go	VERB
inlawrev-2294	576	15	concern	concern	NOUN
inlawrev-2294	576	16	"	"	PUNCT
inlawrev-2294	576	17	status	status	NOUN
inlawrev-2294	576	18	has	have	AUX
inlawrev-2294	576	19	been	be	AUX
inlawrev-2294	576	20	removed	remove	VERB
inlawrev-2294	576	21	by	by	ADP
inlawrev-2294	576	22	a	a	DET
inlawrev-2294	576	23	firm	firm	ADJ
inlawrev-2294	576	24	commitment	commitment	NOUN
inlawrev-2294	576	25	of	of	ADP
inlawrev-2294	576	26	funds	fund	NOUN
inlawrev-2294	576	27	from	from	ADP
inlawrev-2294	576	28	such	such	ADJ
inlawrev-2294	576	29	sources	source	NOUN
inlawrev-2294	576	30	as	as	ADP
inlawrev-2294	576	31	banks	bank	NOUN
inlawrev-2294	576	32	or	or	CCONJ
inlawrev-2294	576	33	public	public	ADJ
inlawrev-2294	576	34	offerings	offering	NOUN
inlawrev-2294	576	35	(	(	PUNCT
inlawrev-2294	576	36	if	if	SCONJ
inlawrev-2294	576	37	adequate	adequate	ADJ
inlawrev-2294	576	38	funds	fund	NOUN
inlawrev-2294	576	39	are	be	AUX
inlawrev-2294	576	40	anticipated	anticipate	VERB
inlawrev-2294	576	41	)	)	PUNCT
inlawrev-2294	576	42	;	;	PUNCT
inlawrev-2294	576	43	however	however	ADV
inlawrev-2294	576	44	,	,	PUNCT
inlawrev-2294	576	45	this	this	DET
inlawrev-2294	576	46	information	information	NOUN
inlawrev-2294	576	47	should	should	AUX
inlawrev-2294	576	48	be	be	AUX
inlawrev-2294	576	49	disclosed	disclose	VERB
inlawrev-2294	576	50	in	in	ADP
inlawrev-2294	576	51	a	a	DET
inlawrev-2294	576	52	separate	separate	ADJ
inlawrev-2294	576	53	explanatory	explanatory	ADJ
inlawrev-2294	576	54	paragraph	paragraph	NOUN
inlawrev-2294	576	55	.	.	PUNCT
inlawrev-2294	577	1	accounting	accounting	NOUN
inlawrev-2294	577	2	series	series	PROPN
inlawrev-2294	577	3	release	release	VERB
inlawrev-2294	577	4	no	no	NOUN
inlawrev-2294	577	5	.	.	NOUN
inlawrev-2294	577	6	115	115	NUM
inlawrev-2294	577	7	renders	render	VERB
inlawrev-2294	577	8	"	"	PUNCT
inlawrev-2294	577	9	open	open	ADJ
inlawrev-2294	577	10	ended	ended	ADJ
inlawrev-2294	577	11	"	"	PUNCT
inlawrev-2294	577	12	qualifications	qualification	NOUN
inlawrev-2294	577	13	,	,	PUNCT
inlawrev-2294	577	14	such	such	ADJ
inlawrev-2294	577	15	as	as	ADP
inlawrev-2294	577	16	"	"	PUNCT
inlawrev-2294	577	17	subject	subject	ADJ
inlawrev-2294	577	18	to	to	ADP
inlawrev-2294	577	19	obtaining	obtain	VERB
inlawrev-2294	577	20	additional	additional	ADJ
inlawrev-2294	577	21	financing	financing	NOUN
inlawrev-2294	577	22	,	,	PUNCT
inlawrev-2294	577	23	"	"	PUNCT
inlawrev-2294	577	24	unacceptable	unacceptable	ADJ
inlawrev-2294	577	25	to	to	ADP
inlawrev-2294	577	26	the	the	DET
inlawrev-2294	577	27	sec	sec	PROPN
inlawrev-2294	577	28	,	,	PUNCT
inlawrev-2294	577	29	at	at	ADP
inlawrev-2294	577	30	least	least	ADJ
inlawrev-2294	577	31	if	if	SCONJ
inlawrev-2294	577	32	there	there	PRON
inlawrev-2294	577	33	is	be	VERB
inlawrev-2294	577	34	an	an	DET
inlawrev-2294	577	35	immediate	immediate	ADJ
inlawrev-2294	577	36	threat	threat	NOUN
inlawrev-2294	577	37	to	to	ADP
inlawrev-2294	577	38	continued	continue	VERB
inlawrev-2294	577	39	operations	operation	NOUN
inlawrev-2294	577	40	without	without	ADP
inlawrev-2294	577	41	a	a	DET
inlawrev-2294	577	42	commitment	commitment	NOUN
inlawrev-2294	577	43	for	for	ADP
inlawrev-2294	577	44	such	such	ADJ
inlawrev-2294	577	45	funds.120	funds.120	PROPN
inlawrev-2294	577	46	resource	resource	PROPN
inlawrev-2294	577	47	corp	corp	PROPN
inlawrev-2294	577	48	.	.	PUNCT
inlawrev-2294	577	49	international121	international121	PROPN
inlawrev-2294	577	50	addressed	address	VERB
inlawrev-2294	577	51	a	a	DET
inlawrev-2294	577	52	more	more	ADV
inlawrev-2294	577	53	generalized	generalized	ADJ
inlawrev-2294	577	54	question	question	NOUN
inlawrev-2294	577	55	regarding	regard	VERB
inlawrev-2294	577	56	qualifications	qualification	NOUN
inlawrev-2294	577	57	,	,	PUNCT
inlawrev-2294	577	58	namely	namely	ADV
inlawrev-2294	577	59	,	,	PUNCT
inlawrev-2294	577	60	how	how	SCONJ
inlawrev-2294	577	61	extensive	extensive	ADJ
inlawrev-2294	577	62	a	a	DET
inlawrev-2294	577	63	qualification	qualification	NOUN
inlawrev-2294	577	64	may	may	AUX
inlawrev-2294	577	65	be	be	AUX
inlawrev-2294	577	66	and	and	CCONJ
inlawrev-2294	577	67	still	still	ADV
inlawrev-2294	577	68	satisfy	satisfy	VERB
inlawrev-2294	577	69	the	the	DET
inlawrev-2294	577	70	requirements	requirement	NOUN
inlawrev-2294	577	71	of	of	ADP
inlawrev-2294	577	72	the	the	DET
inlawrev-2294	577	73	1933	1933	NUM
inlawrev-2294	577	74	and	and	CCONJ
inlawrev-2294	577	75	1934	1934	NUM
inlawrev-2294	577	76	acts	act	NOUN
inlawrev-2294	577	77	.	.	PUNCT
inlawrev-2294	578	1	resource	resource	PROPN
inlawrev-2294	578	2	corp	corp	PROPN
inlawrev-2294	578	3	.	.	PROPN
inlawrev-2294	578	4	international	international	PROPN
inlawrev-2294	578	5	was	be	AUX
inlawrev-2294	578	6	organized	organize	VERB
inlawrev-2294	578	7	to	to	PART
inlawrev-2294	578	8	acquire	acquire	VERB
inlawrev-2294	578	9	financing	financing	NOUN
inlawrev-2294	578	10	for	for	ADP
inlawrev-2294	578	11	the	the	DET
inlawrev-2294	578	12	purchase	purchase	NOUN
inlawrev-2294	578	13	of	of	ADP
inlawrev-2294	578	14	mexican	mexican	ADJ
inlawrev-2294	578	15	timberlands	timberland	NOUN
inlawrev-2294	578	16	.	.	PUNCT
inlawrev-2294	579	1	the	the	DET
inlawrev-2294	579	2	accountants	accountant	NOUN
inlawrev-2294	579	3	who	who	PRON
inlawrev-2294	579	4	5	5	NUM
inlawrev-2294	579	5	fed	fed	PROPN
inlawrev-2294	579	6	.	.	PUNCT
inlawrev-2294	580	1	sec	sec	PROPN
inlawrev-2294	580	2	.	.	PROPN
inlawrev-2294	580	3	l.	l.	PROPN
inlawrev-2294	580	4	rep	rep	PROPN
inlawrev-2294	580	5	.	.	PROPN
inlawrev-2294	580	6	(	(	PUNCT
inlawrev-2294	580	7	cch	cch	PROPN
inlawrev-2294	580	8	)	)	PUNCT
inlawrev-2294	580	9	1	1	NUM
inlawrev-2294	580	10	72,081	72,081	NUM
inlawrev-2294	580	11	(	(	PUNCT
inlawrev-2294	580	12	1947	1947	NUM
inlawrev-2294	580	13	)	)	PUNCT
inlawrev-2294	580	14	;	;	PUNCT
inlawrev-2294	580	15	barrow	barrow	NOUN
inlawrev-2294	580	16	,	,	PUNCT
inlawrev-2294	580	17	wade	wade	PROPN
inlawrev-2294	580	18	,	,	PUNCT
inlawrev-2294	580	19	guthrie	guthrie	PROPN
inlawrev-2294	580	20	&	&	CCONJ
inlawrev-2294	580	21	co.	co.	PROPN
inlawrev-2294	580	22	,	,	PUNCT
inlawrev-2294	580	23	accounting	accounting	NOUN
inlawrev-2294	580	24	series	series	NOUN
inlawrev-2294	580	25	release	release	VERB
inlawrev-2294	580	26	no	no	NOUN
inlawrev-2294	580	27	.	.	NOUN
inlawrev-2294	580	28	67	67	NUM
inlawrev-2294	580	29	,	,	PUNCT
inlawrev-2294	580	30	5	5	NUM
inlawrev-2294	580	31	fed	feed	VERB
inlawrev-2294	580	32	.	.	PUNCT
inlawrev-2294	581	1	sec	sec	PROPN
inlawrev-2294	581	2	.	.	PROPN
inlawrev-2294	581	3	l.	l.	PROPN
inlawrev-2294	581	4	rep	rep	PROPN
inlawrev-2294	581	5	.	.	PROPN
inlawrev-2294	581	6	(	(	PUNCT
inlawrev-2294	581	7	cch	cch	PROPN
inlawrev-2294	581	8	)	)	PUNCT
inlawrev-2294	581	9	1	1	NUM
inlawrev-2294	581	10	72,086	72,086	NUM
inlawrev-2294	581	11	(	(	PUNCT
inlawrev-2294	581	12	1949	1949	NUM
inlawrev-2294	581	13	)	)	PUNCT
inlawrev-2294	581	14	(	(	PUNCT
inlawrev-2294	581	15	sec	sec	PROPN
inlawrev-2294	581	16	disciplinary	disciplinary	ADJ
inlawrev-2294	581	17	proceeding	proceeding	NOUN
inlawrev-2294	581	18	pursuant	pursuant	ADV
inlawrev-2294	581	19	to	to	ADP
inlawrev-2294	581	20	17	17	NUM
inlawrev-2294	581	21	c.f.r	c.f.r	NOUN
inlawrev-2294	581	22	.	.	PUNCT
inlawrev-2294	582	1	§	§	PROPN
inlawrev-2294	582	2	201.2(e	201.2(e	NUM
inlawrev-2294	582	3	)	)	PUNCT
inlawrev-2294	582	4	(	(	PUNCT
inlawrev-2294	582	5	1977	1977	NUM
inlawrev-2294	582	6	)	)	PUNCT
inlawrev-2294	582	7	initiated	initiate	VERB
inlawrev-2294	582	8	against	against	ADP
inlawrev-2294	582	9	auditors	auditor	NOUN
inlawrev-2294	582	10	issuing	issue	VERB
inlawrev-2294	582	11	a	a	DET
inlawrev-2294	582	12	qualified	qualified	ADJ
inlawrev-2294	582	13	opinion	opinion	NOUN
inlawrev-2294	582	14	for	for	ADP
inlawrev-2294	582	15	failure	failure	NOUN
inlawrev-2294	582	16	to	to	PART
inlawrev-2294	582	17	verify	verify	VERB
inlawrev-2294	582	18	working	working	NOUN
inlawrev-2294	582	19	process	process	NOUN
inlawrev-2294	582	20	)	)	PUNCT
inlawrev-2294	582	21	.	.	PUNCT
inlawrev-2294	583	1	'	'	PUNCT
inlawrev-2294	583	2	"	"	PUNCT
inlawrev-2294	583	3	accounting	accounting	NOUN
inlawrev-2294	583	4	series	series	NOUN
inlawrev-2294	583	5	release	release	VERB
inlawrev-2294	583	6	no	no	NOUN
inlawrev-2294	583	7	.	.	NOUN
inlawrev-2294	583	8	115	115	NUM
inlawrev-2294	583	9	,	,	PUNCT
inlawrev-2294	583	10	5	5	NUM
inlawrev-2294	583	11	fed	feed	VERB
inlawrev-2294	583	12	.	.	PUNCT
inlawrev-2294	584	1	sec	sec	PROPN
inlawrev-2294	584	2	.	.	PROPN
inlawrev-2294	584	3	l.	l.	PROPN
inlawrev-2294	584	4	rep	rep	PROPN
inlawrev-2294	584	5	.	.	PROPN
inlawrev-2294	584	6	(	(	PUNCT
inlawrev-2294	584	7	cch	cch	PROPN
inlawrev-2294	584	8	)	)	PUNCT
inlawrev-2294	584	9	1	1	NUM
inlawrev-2294	584	10	72,137	72,137	NUM
inlawrev-2294	584	11	(	(	PUNCT
inlawrev-2294	584	12	1970	1970	NUM
inlawrev-2294	584	13	)	)	PUNCT
inlawrev-2294	584	14	.	.	PUNCT
inlawrev-2294	585	1	for	for	ADP
inlawrev-2294	585	2	additional	additional	ADJ
inlawrev-2294	585	3	discussion	discussion	NOUN
inlawrev-2294	585	4	regarding	regard	VERB
inlawrev-2294	585	5	treatment	treatment	NOUN
inlawrev-2294	585	6	of	of	ADP
inlawrev-2294	585	7	uncertainties	uncertainty	NOUN
inlawrev-2294	585	8	arising	arise	VERB
inlawrev-2294	585	9	in	in	ADP
inlawrev-2294	585	10	financial	financial	ADJ
inlawrev-2294	585	11	statements	statement	NOUN
inlawrev-2294	585	12	filed	file	VERB
inlawrev-2294	585	13	with	with	ADP
inlawrev-2294	585	14	the	the	DET
inlawrev-2294	585	15	commission	commission	NOUN
inlawrev-2294	585	16	,	,	PUNCT
inlawrev-2294	585	17	see	see	VERB
inlawrev-2294	585	18	accounting	accounting	NOUN
inlawrev-2294	585	19	series	series	PROPN
inlawrev-2294	585	20	release	release	VERB
inlawrev-2294	585	21	no	no	NOUN
inlawrev-2294	585	22	.	.	NOUN
inlawrev-2294	585	23	166	166	NUM
inlawrev-2294	585	24	,	,	PUNCT
inlawrev-2294	585	25	5	5	NUM
inlawrev-2294	585	26	fed	fed	PROPN
inlawrev-2294	586	1	sec	sec	PROPN
inlawrev-2294	586	2	.	.	PROPN
inlawrev-2294	586	3	l.	l.	PROPN
inlawrev-2294	586	4	rep	rep	PROPN
inlawrev-2294	586	5	.	.	PROPN
inlawrev-2294	586	6	(	(	PUNCT
inlawrev-2294	586	7	cch	cch	PROPN
inlawrev-2294	586	8	)	)	PUNCT
inlawrev-2294	586	9	1	1	NUM
inlawrev-2294	586	10	72,188	72,188	NUM
inlawrev-2294	586	11	(	(	PUNCT
inlawrev-2294	586	12	1974	1974	NUM
inlawrev-2294	586	13	)	)	PUNCT
inlawrev-2294	586	14	;	;	PUNCT
inlawrev-2294	586	15	accounting	accounting	NOUN
inlawrev-2294	586	16	series	series	PROPN
inlawrev-2294	586	17	release	release	NOUN
inlawrev-2294	586	18	interpretations	interpretation	NOUN
inlawrev-2294	586	19	,	,	PUNCT
inlawrev-2294	586	20	topic	topic	NOUN
inlawrev-2294	586	21	6(e	6(e	NUM
inlawrev-2294	586	22	)	)	PUNCT
inlawrev-2294	586	23	,	,	PUNCT
inlawrev-2294	586	24	5	5	NUM
inlawrev-2294	586	25	fed	fed	PROPN
inlawrev-2294	586	26	.	.	PUNCT
inlawrev-2294	587	1	sec	sec	PROPN
inlawrev-2294	587	2	.	.	PROPN
inlawrev-2294	587	3	l.	l.	PROPN
inlawrev-2294	587	4	rep	rep	PROPN
inlawrev-2294	587	5	.	.	PROPN
inlawrev-2294	587	6	(	(	PUNCT
inlawrev-2294	587	7	cch	cch	PROPN
inlawrev-2294	587	8	)	)	PUNCT
inlawrev-2294	587	9	1	1	NUM
inlawrev-2294	587	10	74,151	74,151	NUM
inlawrev-2294	587	11	at	at	ADP
inlawrev-2294	587	12	62,843	62,843	NUM
inlawrev-2294	587	13	(	(	PUNCT
inlawrev-2294	587	14	1974	1974	NUM
inlawrev-2294	587	15	)	)	PUNCT
inlawrev-2294	587	16	.	.	PUNCT
inlawrev-2294	588	1	nisee	nisee	PROPN
inlawrev-2294	588	2	aicpa	aicpa	VERB
inlawrev-2294	588	3	professional	professional	ADJ
inlawrev-2294	588	4	standards	standard	NOUN
inlawrev-2294	588	5	,	,	PUNCT
inlawrev-2294	588	6	supra	supra	PROPN
inlawrev-2294	588	7	note	note	NOUN
inlawrev-2294	588	8	3	3	NUM
inlawrev-2294	588	9	,	,	PUNCT
inlawrev-2294	588	10	§	§	PROPN
inlawrev-2294	588	11	§	§	PROPN
inlawrev-2294	588	12	509.21	509.21	NUM
inlawrev-2294	588	13	-	-	SYM
inlawrev-2294	588	14	509.26	509.26	NUM
inlawrev-2294	588	15	,	,	PUNCT
inlawrev-2294	588	16	for	for	ADP
inlawrev-2294	588	17	the	the	DET
inlawrev-2294	588	18	a.i.c.p.a	a.i.c.p.a	NOUN
inlawrev-2294	588	19	.	.	PUNCT
inlawrev-2294	589	1	form	form	NOUN
inlawrev-2294	589	2	and	and	CCONJ
inlawrev-2294	589	3	opinion	opinion	NOUN
inlawrev-2294	589	4	content	content	NOUN
inlawrev-2294	589	5	requirements	requirement	NOUN
inlawrev-2294	589	6	.	.	PUNCT
inlawrev-2294	590	1	119	119	NUM
inlawrev-2294	590	2	17	17	NUM
inlawrev-2294	590	3	c.f.r	c.f.r	NOUN
inlawrev-2294	590	4	.	.	PUNCT
inlawrev-2294	591	1	§	§	PROPN
inlawrev-2294	591	2	210.2	210.2	NUM
inlawrev-2294	591	3	-	-	SYM
inlawrev-2294	591	4	02	02	NUM
inlawrev-2294	591	5	(	(	PUNCT
inlawrev-2294	591	6	1977	1977	NUM
inlawrev-2294	591	7	)	)	PUNCT
inlawrev-2294	591	8	,	,	PUNCT
inlawrev-2294	591	9	reprinted	reprint	VERB
inlawrev-2294	591	10	in	in	ADP
inlawrev-2294	591	11	note	note	NOUN
inlawrev-2294	591	12	107	107	NUM
inlawrev-2294	591	13	supra	supra	NOUN
inlawrev-2294	591	14	.	.	PUNCT
inlawrev-2294	592	1	120for	120for	X
inlawrev-2294	592	2	a	a	DET
inlawrev-2294	592	3	case	case	NOUN
inlawrev-2294	592	4	dealing	deal	VERB
inlawrev-2294	592	5	with	with	ADP
inlawrev-2294	592	6	uncertainties	uncertainty	NOUN
inlawrev-2294	592	7	due	due	ADJ
inlawrev-2294	592	8	to	to	ADP
inlawrev-2294	592	9	management	management	NOUN
inlawrev-2294	592	10	's	's	PART
inlawrev-2294	592	11	use	use	NOUN
inlawrev-2294	592	12	of	of	ADP
inlawrev-2294	592	13	sales	sale	NOUN
inlawrev-2294	592	14	and	and	CCONJ
inlawrev-2294	592	15	cost	cost	NOUN
inlawrev-2294	592	16	reduction	reduction	NOUN
inlawrev-2294	592	17	estimates	estimate	NOUN
inlawrev-2294	592	18	in	in	ADP
inlawrev-2294	592	19	financial	financial	ADJ
inlawrev-2294	592	20	statements	statement	NOUN
inlawrev-2294	592	21	,	,	PUNCT
inlawrev-2294	592	22	see	see	VERB
inlawrev-2294	592	23	accounting	accounting	NOUN
inlawrev-2294	592	24	series	series	PROPN
inlawrev-2294	592	25	release	release	VERB
inlawrev-2294	592	26	no	no	NOUN
inlawrev-2294	592	27	.	.	NOUN
inlawrev-2294	592	28	173	173	NUM
inlawrev-2294	592	29	,	,	PUNCT
inlawrev-2294	592	30	5	5	NUM
inlawrev-2294	592	31	fed	feed	VERB
inlawrev-2294	592	32	.	.	PUNCT
inlawrev-2294	593	1	sec	sec	PROPN
inlawrev-2294	593	2	.	.	PROPN
inlawrev-2294	593	3	l.	l.	PROPN
inlawrev-2294	593	4	rep	rep	PROPN
inlawrev-2294	593	5	.	.	PROPN
inlawrev-2294	593	6	(	(	PUNCT
inlawrev-2294	593	7	cch	cch	PROPN
inlawrev-2294	593	8	)	)	PUNCT
inlawrev-2294	593	9	1	1	NUM
inlawrev-2294	593	10	72,195	72,195	NUM
inlawrev-2294	593	11	(	(	PUNCT
inlawrev-2294	593	12	1975	1975	NUM
inlawrev-2294	593	13	)	)	PUNCT
inlawrev-2294	593	14	.	.	PUNCT
inlawrev-2294	594	1	the	the	DET
inlawrev-2294	594	2	case	case	NOUN
inlawrev-2294	594	3	notes	note	VERB
inlawrev-2294	594	4	that	that	SCONJ
inlawrev-2294	594	5	the	the	DET
inlawrev-2294	594	6	issuance	issuance	NOUN
inlawrev-2294	594	7	of	of	ADP
inlawrev-2294	594	8	a	a	DET
inlawrev-2294	594	9	qualified	qualified	ADJ
inlawrev-2294	594	10	opinion	opinion	NOUN
inlawrev-2294	594	11	due	due	ADP
inlawrev-2294	594	12	to	to	ADP
inlawrev-2294	594	13	uncertainties	uncertainty	NOUN
inlawrev-2294	594	14	does	do	AUX
inlawrev-2294	594	15	not	not	PART
inlawrev-2294	594	16	absolve	absolve	VERB
inlawrev-2294	594	17	the	the	DET
inlawrev-2294	594	18	auditor	auditor	NOUN
inlawrev-2294	594	19	from	from	ADP
inlawrev-2294	594	20	responsibility	responsibility	NOUN
inlawrev-2294	594	21	for	for	ADP
inlawrev-2294	594	22	performing	perform	VERB
inlawrev-2294	594	23	adequate	adequate	ADJ
inlawrev-2294	594	24	audit	audit	NOUN
inlawrev-2294	594	25	tests	test	NOUN
inlawrev-2294	594	26	and	and	CCONJ
inlawrev-2294	594	27	obtaining	obtain	VERB
inlawrev-2294	594	28	documentation	documentation	NOUN
inlawrev-2294	594	29	of	of	ADP
inlawrev-2294	594	30	management	management	NOUN
inlawrev-2294	594	31	's	's	PART
inlawrev-2294	594	32	assessment	assessment	NOUN
inlawrev-2294	594	33	of	of	ADP
inlawrev-2294	594	34	the	the	DET
inlawrev-2294	594	35	outcome	outcome	NOUN
inlawrev-2294	594	36	of	of	ADP
inlawrev-2294	594	37	the	the	DET
inlawrev-2294	594	38	uncertainty	uncertainty	NOUN
inlawrev-2294	594	39	—	—	PUNCT
inlawrev-2294	594	40	at	at	ADP
inlawrev-2294	594	41	least	least	ADJ
inlawrev-2294	594	42	in	in	ADP
inlawrev-2294	594	43	cases	case	NOUN
inlawrev-2294	594	44	where	where	SCONJ
inlawrev-2294	594	45	the	the	DET
inlawrev-2294	594	46	uncertainty	uncertainty	NOUN
inlawrev-2294	594	47	is	be	AUX
inlawrev-2294	594	48	such	such	ADJ
inlawrev-2294	594	49	that	that	SCONJ
inlawrev-2294	594	50	a	a	DET
inlawrev-2294	594	51	reasonable	reasonable	ADJ
inlawrev-2294	594	52	assessment	assessment	NOUN
inlawrev-2294	594	53	can	can	AUX
inlawrev-2294	594	54	be	be	AUX
inlawrev-2294	594	55	made	make	VERB
inlawrev-2294	594	56	.	.	PUNCT
inlawrev-2294	595	1	m	m	VERB
inlawrev-2294	595	2	7	7	NUM
inlawrev-2294	595	3	s.e.c	s.e.c	NOUN
inlawrev-2294	595	4	.	.	PUNCT
inlawrev-2294	596	1	689	689	NUM
inlawrev-2294	596	2	(	(	PUNCT
inlawrev-2294	596	3	1940	1940	NUM
inlawrev-2294	596	4	)	)	PUNCT
inlawrev-2294	596	5	.	.	PUNCT
inlawrev-2294	597	1	458	458	NUM
inlawrev-2294	597	2	indiana	indiana	PROPN
inlawrev-2294	597	3	law	law	PROPN
inlawrev-2294	597	4	review	review	NOUN
inlawrev-2294	597	5	[	[	X
inlawrev-2294	597	6	vol	vol	NOUN
inlawrev-2294	597	7	.	.	PUNCT
inlawrev-2294	597	8	11:431	11:431	PROPN
inlawrev-2294	597	9	were	be	AUX
inlawrev-2294	597	10	retained	retain	VERB
inlawrev-2294	597	11	to	to	PART
inlawrev-2294	597	12	audit	audit	VERB
inlawrev-2294	597	13	the	the	DET
inlawrev-2294	597	14	corporation	corporation	NOUN
inlawrev-2294	597	15	and	and	CCONJ
inlawrev-2294	597	16	prepare	prepare	VERB
inlawrev-2294	597	17	its	its	PRON
inlawrev-2294	597	18	sec	sec	PROPN
inlawrev-2294	597	19	filing	filing	NOUN
inlawrev-2294	597	20	papers	paper	NOUN
inlawrev-2294	597	21	qualified	qualify	VERB
inlawrev-2294	597	22	their	their	PRON
inlawrev-2294	597	23	certificate	certificate	NOUN
inlawrev-2294	597	24	extensively	extensively	ADV
inlawrev-2294	597	25	.	.	PUNCT
inlawrev-2294	598	1	122	122	NUM
inlawrev-2294	598	2	the	the	DET
inlawrev-2294	598	3	sec	sec	PROPN
inlawrev-2294	598	4	ruled	rule	VERB
inlawrev-2294	598	5	that	that	SCONJ
inlawrev-2294	598	6	the	the	DET
inlawrev-2294	598	7	auditor	auditor	NOUN
inlawrev-2294	598	8	's	's	PART
inlawrev-2294	598	9	certificate	certificate	NOUN
inlawrev-2294	598	10	failed	fail	VERB
inlawrev-2294	598	11	to	to	PART
inlawrev-2294	598	12	satisfy	satisfy	VERB
inlawrev-2294	598	13	the	the	DET
inlawrev-2294	598	14	rule	rule	NOUN
inlawrev-2294	598	15	2	2	NUM
inlawrev-2294	598	16	-	-	SYM
inlawrev-2294	598	17	02	02	NUM
inlawrev-2294	598	18	requirements	requirement	NOUN
inlawrev-2294	598	19	of	of	ADP
inlawrev-2294	598	20	a	a	DET
inlawrev-2294	598	21	"	"	PUNCT
inlawrev-2294	598	22	certified	certified	ADJ
inlawrev-2294	598	23	"	"	PUNCT
inlawrev-2294	598	24	report	report	NOUN
inlawrev-2294	598	25	123	123	NUM
inlawrev-2294	598	26	because	because	SCONJ
inlawrev-2294	598	27	the	the	DET
inlawrev-2294	598	28	effect	effect	NOUN
inlawrev-2294	598	29	of	of	ADP
inlawrev-2294	598	30	the	the	DET
inlawrev-2294	598	31	extensive	extensive	ADJ
inlawrev-2294	598	32	qualification	qualification	NOUN
inlawrev-2294	598	33	was	be	AUX
inlawrev-2294	598	34	that	that	SCONJ
inlawrev-2294	598	35	the	the	DET
inlawrev-2294	598	36	accountants	accountant	NOUN
inlawrev-2294	598	37	expressed	express	VERB
inlawrev-2294	598	38	an	an	DET
inlawrev-2294	598	39	affirmative	affirmative	ADJ
inlawrev-2294	598	40	opinion	opinion	NOUN
inlawrev-2294	598	41	as	as	ADP
inlawrev-2294	598	42	to	to	ADP
inlawrev-2294	598	43	only	only	ADV
inlawrev-2294	598	44	$	$	SYM
inlawrev-2294	598	45	35,000	35,000	NUM
inlawrev-2294	598	46	of	of	ADP
inlawrev-2294	598	47	over	over	ADP
inlawrev-2294	598	48	$	$	SYM
inlawrev-2294	598	49	9,000,000	9,000,000	NUM
inlawrev-2294	598	50	in	in	ADP
inlawrev-2294	598	51	total	total	ADJ
inlawrev-2294	598	52	assets	asset	NOUN
inlawrev-2294	598	53	.	.	PUNCT
inlawrev-2294	599	1	124	124	NUM
inlawrev-2294	599	2	this	this	DET
inlawrev-2294	599	3	ruling	ruling	NOUN
inlawrev-2294	599	4	indicates	indicate	VERB
inlawrev-2294	599	5	that	that	SCONJ
inlawrev-2294	599	6	when	when	SCONJ
inlawrev-2294	599	7	a	a	DET
inlawrev-2294	599	8	qualification	qualification	NOUN
inlawrev-2294	599	9	is	be	AUX
inlawrev-2294	599	10	so	so	ADV
inlawrev-2294	599	11	pervasive	pervasive	ADJ
inlawrev-2294	599	12	as	as	SCONJ
inlawrev-2294	599	13	to	to	PART
inlawrev-2294	599	14	effectively	effectively	ADV
inlawrev-2294	599	15	negate	negate	VERB
inlawrev-2294	599	16	the	the	DET
inlawrev-2294	599	17	overall	overall	ADJ
inlawrev-2294	599	18	affirmative	affirmative	ADJ
inlawrev-2294	599	19	opinion	opinion	NOUN
inlawrev-2294	599	20	,	,	PUNCT
inlawrev-2294	599	21	the	the	DET
inlawrev-2294	599	22	commission	commission	NOUN
inlawrev-2294	599	23	will	will	AUX
inlawrev-2294	599	24	consider	consider	VERB
inlawrev-2294	599	25	the	the	DET
inlawrev-2294	599	26	financial	financial	ADJ
inlawrev-2294	599	27	statements	statement	NOUN
inlawrev-2294	599	28	to	to	PART
inlawrev-2294	599	29	be	be	AUX
inlawrev-2294	599	30	uncertified	uncertified	ADJ
inlawrev-2294	599	31	and	and	CCONJ
inlawrev-2294	599	32	thus	thus	ADV
inlawrev-2294	599	33	defective	defective	ADJ
inlawrev-2294	599	34	.	.	PUNCT
inlawrev-2294	600	1	in	in	ADP
inlawrev-2294	600	2	associated	associated	ADJ
inlawrev-2294	600	3	gas	gas	PROPN
inlawrev-2294	600	4	&	&	CCONJ
inlawrev-2294	600	5	electric	electric	PROPN
inlawrev-2294	600	6	co.	co.	PROPN
inlawrev-2294	600	7	,	,	PUNCT
inlawrev-2294	600	8	m	m	VERB
inlawrev-2294	600	9	the	the	DET
inlawrev-2294	600	10	sec	sec	PROPN
inlawrev-2294	600	11	was	be	AUX
inlawrev-2294	600	12	called	call	VERB
inlawrev-2294	600	13	upon	upon	SCONJ
inlawrev-2294	600	14	to	to	PART
inlawrev-2294	600	15	determine	determine	VERB
inlawrev-2294	600	16	the	the	DET
inlawrev-2294	600	17	adequacy	adequacy	NOUN
inlawrev-2294	600	18	of	of	ADP
inlawrev-2294	600	19	financial	financial	ADJ
inlawrev-2294	600	20	statements	statement	NOUN
inlawrev-2294	600	21	and	and	CCONJ
inlawrev-2294	600	22	supporting	support	VERB
inlawrev-2294	600	23	auditor	auditor	NOUN
inlawrev-2294	600	24	's	's	PART
inlawrev-2294	600	25	opinions	opinion	NOUN
inlawrev-2294	600	26	filed	file	VERB
inlawrev-2294	600	27	over	over	ADP
inlawrev-2294	600	28	a	a	DET
inlawrev-2294	600	29	period	period	NOUN
inlawrev-2294	600	30	of	of	ADP
inlawrev-2294	600	31	several	several	ADJ
inlawrev-2294	600	32	years	year	NOUN
inlawrev-2294	600	33	.	.	PUNCT
inlawrev-2294	601	1	the	the	DET
inlawrev-2294	601	2	auditors	auditor	NOUN
inlawrev-2294	601	3	'	'	PART
inlawrev-2294	601	4	opinions	opinion	NOUN
inlawrev-2294	601	5	contained	contain	VERB
inlawrev-2294	601	6	incredibly	incredibly	ADV
inlawrev-2294	601	7	complicated	complicated	ADJ
inlawrev-2294	601	8	and	and	CCONJ
inlawrev-2294	601	9	verbose	verbose	VERB
inlawrev-2294	601	10	qualifications	qualification	NOUN
inlawrev-2294	601	11	and	and	CCONJ
inlawrev-2294	601	12	footnote	footnote	VERB
inlawrev-2294	601	13	disclosures	disclosure	NOUN
inlawrev-2294	601	14	regarding	regard	VERB
inlawrev-2294	601	15	the	the	DET
inlawrev-2294	601	16	treatment	treatment	NOUN
inlawrev-2294	601	17	of	of	ADP
inlawrev-2294	601	18	various	various	ADJ
inlawrev-2294	601	19	items	item	NOUN
inlawrev-2294	601	20	by	by	ADP
inlawrev-2294	601	21	associated	associated	ADJ
inlawrev-2294	601	22	gas	gas	NOUN
inlawrev-2294	601	23	.	.	PUNCT
inlawrev-2294	602	1	128	128	NUM
inlawrev-2294	602	2	in	in	ADP
inlawrev-2294	602	3	determining	determine	VERB
inlawrev-2294	602	4	the	the	DET
inlawrev-2294	602	5	adequacy	adequacy	NOUN
inlawrev-2294	602	6	of	of	ADP
inlawrev-2294	602	7	the	the	DET
inlawrev-2294	602	8	disclosures	disclosure	NOUN
inlawrev-2294	602	9	,	,	PUNCT
inlawrev-2294	602	10	122the	122the	DET
inlawrev-2294	602	11	auditor	auditor	NOUN
inlawrev-2294	602	12	's	's	PART
inlawrev-2294	602	13	opinion	opinion	NOUN
inlawrev-2294	602	14	was	be	AUX
inlawrev-2294	602	15	as	as	SCONJ
inlawrev-2294	602	16	follows	follow	VERB
inlawrev-2294	602	17	:	:	PUNCT
inlawrev-2294	602	18	investments	investment	NOUN
inlawrev-2294	602	19	in	in	ADP
inlawrev-2294	602	20	capital	capital	NOUN
inlawrev-2294	602	21	stocks	stock	NOUN
inlawrev-2294	602	22	of	of	ADP
inlawrev-2294	602	23	subsidiary	subsidiary	NOUN
inlawrev-2294	602	24	companies	company	NOUN
inlawrev-2294	602	25	and	and	CCONJ
inlawrev-2294	602	26	in	in	ADP
inlawrev-2294	602	27	mexican	mexican	ADJ
inlawrev-2294	602	28	timber	timber	NOUN
inlawrev-2294	602	29	tracts	tract	NOUN
inlawrev-2294	602	30	were	be	AUX
inlawrev-2294	602	31	recorded	record	VERB
inlawrev-2294	602	32	by	by	ADP
inlawrev-2294	602	33	the	the	DET
inlawrev-2294	602	34	issuer	issuer	NOUN
inlawrev-2294	602	35	on	on	ADP
inlawrev-2294	602	36	the	the	DET
inlawrev-2294	602	37	basis	basis	NOUN
inlawrev-2294	602	38	of	of	ADP
inlawrev-2294	602	39	the	the	DET
inlawrev-2294	602	40	liability	liability	NOUN
inlawrev-2294	602	41	(	(	PUNCT
inlawrev-2294	602	42	$	$	SYM
inlawrev-2294	602	43	1,650,000	1,650,000	NUM
inlawrev-2294	602	44	)	)	PUNCT
inlawrev-2294	602	45	which	which	PRON
inlawrev-2294	602	46	it	it	PRON
inlawrev-2294	602	47	agreed	agree	VERB
inlawrev-2294	602	48	to	to	PART
inlawrev-2294	602	49	assume	assume	VERB
inlawrev-2294	602	50	and	and	CCONJ
inlawrev-2294	602	51	the	the	DET
inlawrev-2294	602	52	value	value	NOUN
inlawrev-2294	602	53	assigned	assign	VERB
inlawrev-2294	602	54	by	by	ADP
inlawrev-2294	602	55	the	the	DET
inlawrev-2294	602	56	board	board	NOUN
inlawrev-2294	602	57	of	of	ADP
inlawrev-2294	602	58	directors	director	NOUN
inlawrev-2294	602	59	(	(	PUNCT
inlawrev-2294	602	60	$	$	SYM
inlawrev-2294	602	61	7,350,000	7,350,000	NUM
inlawrev-2294	602	62	)	)	PUNCT
inlawrev-2294	602	63	to	to	ADP
inlawrev-2294	602	64	735,000	735,000	NUM
inlawrev-2294	602	65	shares	share	NOUN
inlawrev-2294	602	66	of	of	ADP
inlawrev-2294	602	67	its	its	PRON
inlawrev-2294	602	68	capital	capital	NOUN
inlawrev-2294	602	69	stock	stock	NOUN
inlawrev-2294	602	70	issued	issue	VERB
inlawrev-2294	602	71	in	in	ADP
inlawrev-2294	602	72	connection	connection	NOUN
inlawrev-2294	602	73	with	with	ADP
inlawrev-2294	602	74	the	the	DET
inlawrev-2294	602	75	acquisition	acquisition	NOUN
inlawrev-2294	602	76	of	of	ADP
inlawrev-2294	602	77	these	these	DET
inlawrev-2294	602	78	assets	asset	NOUN
inlawrev-2294	602	79	october	october	PROPN
inlawrev-2294	602	80	15	15	NUM
inlawrev-2294	602	81	,	,	PUNCT
inlawrev-2294	602	82	1931	1931	NUM
inlawrev-2294	602	83	.	.	PUNCT
inlawrev-2294	603	1	mr	mr	PROPN
inlawrev-2294	603	2	.	.	PROPN
inlawrev-2294	603	3	h.s	h.s	PROPN
inlawrev-2294	603	4	.	.	PROPN
inlawrev-2294	603	5	hoover	hoover	PROPN
inlawrev-2294	603	6	has	have	AUX
inlawrev-2294	603	7	represented	represent	VERB
inlawrev-2294	603	8	that	that	SCONJ
inlawrev-2294	603	9	the	the	DET
inlawrev-2294	603	10	cost	cost	NOUN
inlawrev-2294	603	11	to	to	ADP
inlawrev-2294	603	12	him	he	PRON
inlawrev-2294	603	13	of	of	ADP
inlawrev-2294	603	14	his	his	PRON
inlawrev-2294	603	15	equity	equity	NOUN
inlawrev-2294	603	16	in	in	ADP
inlawrev-2294	603	17	these	these	DET
inlawrev-2294	603	18	assets	asset	NOUN
inlawrev-2294	603	19	for	for	ADP
inlawrev-2294	603	20	which	which	PRON
inlawrev-2294	603	21	he	he	PRON
inlawrev-2294	603	22	received	receive	VERB
inlawrev-2294	603	23	735,000	735,000	NUM
inlawrev-2294	603	24	shares	share	NOUN
inlawrev-2294	603	25	of	of	ADP
inlawrev-2294	603	26	capital	capital	NOUN
inlawrev-2294	603	27	stock	stock	NOUN
inlawrev-2294	603	28	was	be	AUX
inlawrev-2294	603	29	approximately	approximately	ADV
inlawrev-2294	603	30	$	$	SYM
inlawrev-2294	603	31	359,154	359,154	NUM
inlawrev-2294	603	32	.	.	PUNCT
inlawrev-2294	604	1	subsequent	subsequent	ADJ
inlawrev-2294	604	2	to	to	ADP
inlawrev-2294	604	3	october	october	PROPN
inlawrev-2294	604	4	15	15	NUM
inlawrev-2294	604	5	,	,	PUNCT
inlawrev-2294	604	6	1931	1931	NUM
inlawrev-2294	604	7	,	,	PUNCT
inlawrev-2294	604	8	mr	mr	PROPN
inlawrev-2294	604	9	.	.	PROPN
inlawrev-2294	604	10	h.s	h.s	PROPN
inlawrev-2294	604	11	.	.	PROPN
inlawrev-2294	604	12	hoover	hoover	PROPN
inlawrev-2294	604	13	secured	secure	VERB
inlawrev-2294	604	14	a	a	DET
inlawrev-2294	604	15	reduction	reduction	NOUN
inlawrev-2294	604	16	of	of	ADP
inlawrev-2294	604	17	$	$	SYM
inlawrev-2294	604	18	487,860	487,860	NUM
inlawrev-2294	604	19	,	,	PUNCT
inlawrev-2294	604	20	without	without	ADP
inlawrev-2294	604	21	cost	cost	NOUN
inlawrev-2294	604	22	to	to	ADP
inlawrev-2294	604	23	him	he	PRON
inlawrev-2294	604	24	,	,	PUNCT
inlawrev-2294	604	25	in	in	ADP
inlawrev-2294	604	26	the	the	DET
inlawrev-2294	604	27	amount	amount	NOUN
inlawrev-2294	604	28	of	of	ADP
inlawrev-2294	604	29	the	the	DET
inlawrev-2294	604	30	liabilities	liability	NOUN
inlawrev-2294	604	31	assumed	assume	VERB
inlawrev-2294	604	32	by	by	ADP
inlawrev-2294	604	33	the	the	DET
inlawrev-2294	604	34	issuer	issuer	NOUN
inlawrev-2294	604	35	at	at	ADP
inlawrev-2294	604	36	that	that	DET
inlawrev-2294	604	37	date	date	NOUN
inlawrev-2294	604	38	and	and	CCONJ
inlawrev-2294	604	39	52,536	52,536	NUM
inlawrev-2294	604	40	additional	additional	ADJ
inlawrev-2294	604	41	shares	share	NOUN
inlawrev-2294	604	42	of	of	ADP
inlawrev-2294	604	43	capital	capital	NOUN
inlawrev-2294	604	44	stock	stock	NOUN
inlawrev-2294	604	45	of	of	ADP
inlawrev-2294	604	46	the	the	DET
inlawrev-2294	604	47	issuer	issuer	NOUN
inlawrev-2294	604	48	were	be	AUX
inlawrev-2294	604	49	issued	issue	VERB
inlawrev-2294	604	50	to	to	ADP
inlawrev-2294	604	51	him	he	PRON
inlawrev-2294	604	52	in	in	ADP
inlawrev-2294	604	53	connection	connection	NOUN
inlawrev-2294	604	54	therewith	therewith	NOUN
inlawrev-2294	604	55	.	.	PUNCT
inlawrev-2294	605	1	the	the	DET
inlawrev-2294	605	2	issuer	issuer	NOUN
inlawrev-2294	605	3	in	in	ADP
inlawrev-2294	605	4	1937	1937	NUM
inlawrev-2294	605	5	issued	issue	VERB
inlawrev-2294	605	6	68,542	68,542	NUM
inlawrev-2294	605	7	shares	share	NOUN
inlawrev-2294	605	8	of	of	ADP
inlawrev-2294	605	9	its	its	PRON
inlawrev-2294	605	10	capital	capital	NOUN
inlawrev-2294	605	11	stock	stock	NOUN
inlawrev-2294	605	12	to	to	ADP
inlawrev-2294	605	13	mr	mr	PROPN
inlawrev-2294	605	14	.	.	PROPN
inlawrev-2294	605	15	b.l	b.l	PROPN
inlawrev-2294	605	16	.	.	PROPN
inlawrev-2294	605	17	hoover	hoover	PROPN
inlawrev-2294	605	18	or	or	CCONJ
inlawrev-2294	605	19	his	his	PRON
inlawrev-2294	605	20	nominee	nominee	NOUN
inlawrev-2294	605	21	at	at	ADP
inlawrev-2294	605	22	a	a	DET
inlawrev-2294	605	23	declared	declare	VERB
inlawrev-2294	605	24	value	value	NOUN
inlawrev-2294	605	25	of	of	ADP
inlawrev-2294	605	26	$	$	SYM
inlawrev-2294	605	27	10	10	NUM
inlawrev-2294	605	28	per	per	ADP
inlawrev-2294	605	29	share	share	NOUN
inlawrev-2294	605	30	in	in	ADP
inlawrev-2294	605	31	settlement	settlement	NOUN
inlawrev-2294	605	32	of	of	ADP
inlawrev-2294	605	33	$	$	SYM
inlawrev-2294	605	34	685,420	685,420	NUM
inlawrev-2294	605	35	principal	principal	ADJ
inlawrev-2294	605	36	amount	amount	NOUN
inlawrev-2294	605	37	of	of	ADP
inlawrev-2294	605	38	purchase	purchase	NOUN
inlawrev-2294	605	39	contract	contract	NOUN
inlawrev-2294	605	40	obligations	obligation	NOUN
inlawrev-2294	605	41	acquired	acquire	VERB
inlawrev-2294	605	42	by	by	ADP
inlawrev-2294	605	43	him	he	PRON
inlawrev-2294	605	44	from	from	ADP
inlawrev-2294	605	45	vendors	vendor	NOUN
inlawrev-2294	605	46	for	for	ADP
inlawrev-2294	605	47	a	a	DET
inlawrev-2294	605	48	cash	cash	NOUN
inlawrev-2294	605	49	consideration	consideration	NOUN
inlawrev-2294	605	50	of	of	ADP
inlawrev-2294	605	51	$	$	SYM
inlawrev-2294	605	52	217,700	217,700	NUM
inlawrev-2294	605	53	,	,	PUNCT
inlawrev-2294	605	54	which	which	DET
inlawrev-2294	605	55	cash	cash	NOUN
inlawrev-2294	605	56	was	be	AUX
inlawrev-2294	605	57	advanced	advanced	ADJ
inlawrev-2294	605	58	to	to	ADP
inlawrev-2294	605	59	him	he	PRON
inlawrev-2294	605	60	by	by	ADP
inlawrev-2294	605	61	mr	mr	PROPN
inlawrev-2294	605	62	.	.	PROPN
inlawrev-2294	605	63	h.s	h.s	PROPN
inlawrev-2294	605	64	.	.	PROPN
inlawrev-2294	605	65	hoover	hoover	PROPN
inlawrev-2294	605	66	.	.	PUNCT
inlawrev-2294	606	1	the	the	DET
inlawrev-2294	606	2	issuer	issuer	NOUN
inlawrev-2294	606	3	represents	represent	VERB
inlawrev-2294	606	4	that	that	SCONJ
inlawrev-2294	606	5	mr	mr	PROPN
inlawrev-2294	606	6	.	.	PROPN
inlawrev-2294	606	7	b.l	b.l	PROPN
inlawrev-2294	606	8	.	.	PROPN
inlawrev-2294	606	9	hoover	hoover	PROPN
inlawrev-2294	606	10	is	be	AUX
inlawrev-2294	606	11	not	not	PART
inlawrev-2294	606	12	an	an	DET
inlawrev-2294	606	13	affiliated	affiliated	ADJ
inlawrev-2294	606	14	interest	interest	NOUN
inlawrev-2294	606	15	.	.	PUNCT
inlawrev-2294	607	1	the	the	DET
inlawrev-2294	607	2	investments	investment	NOUN
inlawrev-2294	607	3	of	of	ADP
inlawrev-2294	607	4	the	the	DET
inlawrev-2294	607	5	issuer	issuer	NOUN
inlawrev-2294	607	6	in	in	ADP
inlawrev-2294	607	7	mexican	mexican	ADJ
inlawrev-2294	607	8	timber	timber	NOUN
inlawrev-2294	607	9	tracts	tract	NOUN
inlawrev-2294	607	10	,	,	PUNCT
inlawrev-2294	607	11	including	include	VERB
inlawrev-2294	607	12	those	those	PRON
inlawrev-2294	607	13	owned	own	VERB
inlawrev-2294	607	14	by	by	ADP
inlawrev-2294	607	15	subsidiaries	subsidiary	NOUN
inlawrev-2294	607	16	,	,	PUNCT
inlawrev-2294	607	17	represent	represent	VERB
inlawrev-2294	607	18	practically	practically	ADV
inlawrev-2294	607	19	its	its	PRON
inlawrev-2294	607	20	sole	sole	ADJ
inlawrev-2294	607	21	assets	asset	NOUN
inlawrev-2294	607	22	.	.	PUNCT
inlawrev-2294	608	1	as	as	ADP
inlawrev-2294	608	2	auditors	auditor	NOUN
inlawrev-2294	608	3	,	,	PUNCT
inlawrev-2294	608	4	it	it	PRON
inlawrev-2294	608	5	is	be	AUX
inlawrev-2294	608	6	not	not	PART
inlawrev-2294	608	7	possible	possible	ADJ
inlawrev-2294	608	8	for	for	SCONJ
inlawrev-2294	608	9	us	we	PRON
inlawrev-2294	608	10	to	to	PART
inlawrev-2294	608	11	make	make	VERB
inlawrev-2294	608	12	any	any	DET
inlawrev-2294	608	13	determination	determination	NOUN
inlawrev-2294	608	14	of	of	ADP
inlawrev-2294	608	15	the	the	DET
inlawrev-2294	608	16	value	value	NOUN
inlawrev-2294	608	17	of	of	ADP
inlawrev-2294	608	18	such	such	ADJ
inlawrev-2294	608	19	assets	asset	NOUN
inlawrev-2294	608	20	.	.	PUNCT
inlawrev-2294	609	1	consequently	consequently	ADV
inlawrev-2294	609	2	we	we	PRON
inlawrev-2294	609	3	are	be	AUX
inlawrev-2294	609	4	not	not	PART
inlawrev-2294	609	5	in	in	ADP
inlawrev-2294	609	6	a	a	DET
inlawrev-2294	609	7	position	position	NOUN
inlawrev-2294	609	8	to	to	PART
inlawrev-2294	609	9	express	express	VERB
inlawrev-2294	609	10	an	an	DET
inlawrev-2294	609	11	opinion	opinion	NOUN
inlawrev-2294	609	12	with	with	ADP
inlawrev-2294	609	13	respect	respect	NOUN
inlawrev-2294	609	14	to	to	ADP
inlawrev-2294	609	15	the	the	DET
inlawrev-2294	609	16	accompanying	accompany	VERB
inlawrev-2294	609	17	balance	balance	NOUN
inlawrev-2294	609	18	sheet	sheet	NOUN
inlawrev-2294	609	19	that	that	PRON
inlawrev-2294	609	20	embraces	embrace	VERB
inlawrev-2294	609	21	the	the	DET
inlawrev-2294	609	22	matter	matter	NOUN
inlawrev-2294	609	23	of	of	ADP
inlawrev-2294	609	24	value	value	NOUN
inlawrev-2294	609	25	assigned	assign	VERB
inlawrev-2294	609	26	therein	therein	ADV
inlawrev-2294	609	27	to	to	ADP
inlawrev-2294	609	28	those	those	DET
inlawrev-2294	609	29	assets	asset	NOUN
inlawrev-2294	609	30	and	and	CCONJ
inlawrev-2294	609	31	to	to	ADP
inlawrev-2294	609	32	the	the	DET
inlawrev-2294	609	33	stated	state	VERB
inlawrev-2294	609	34	capital	capital	NOUN
inlawrev-2294	609	35	or	or	CCONJ
inlawrev-2294	609	36	the	the	DET
inlawrev-2294	609	37	accounting	accounting	NOUN
inlawrev-2294	609	38	principles	principle	NOUN
inlawrev-2294	609	39	followed	follow	VERB
inlawrev-2294	609	40	in	in	ADP
inlawrev-2294	609	41	connection	connection	NOUN
inlawrev-2294	609	42	therewith	therewith	NOUN
inlawrev-2294	609	43	.	.	PUNCT
inlawrev-2294	610	1	the	the	DET
inlawrev-2294	610	2	remaining	remain	VERB
inlawrev-2294	610	3	items	item	NOUN
inlawrev-2294	610	4	on	on	ADP
inlawrev-2294	610	5	the	the	DET
inlawrev-2294	610	6	issuer	issuer	NOUN
inlawrev-2294	610	7	's	's	PART
inlawrev-2294	610	8	balance	balance	NOUN
inlawrev-2294	610	9	sheet	sheet	NOUN
inlawrev-2294	610	10	at	at	ADP
inlawrev-2294	610	11	november	november	PROPN
inlawrev-2294	610	12	30	30	NUM
inlawrev-2294	610	13	,	,	PUNCT
inlawrev-2294	610	14	1937	1937	NUM
inlawrev-2294	610	15	,	,	PUNCT
inlawrev-2294	610	16	together	together	ADV
inlawrev-2294	610	17	with	with	ADP
inlawrev-2294	610	18	supporting	support	VERB
inlawrev-2294	610	19	schedules	schedule	NOUN
inlawrev-2294	610	20	referred	refer	VERB
inlawrev-2294	610	21	to	to	ADP
inlawrev-2294	610	22	in	in	ADP
inlawrev-2294	610	23	connection	connection	NOUN
inlawrev-2294	610	24	therewith	therewith	NOUN
inlawrev-2294	610	25	are	be	AUX
inlawrev-2294	610	26	,	,	PUNCT
inlawrev-2294	610	27	in	in	ADP
inlawrev-2294	610	28	our	our	PRON
inlawrev-2294	610	29	opinion	opinion	NOUN
inlawrev-2294	610	30	,	,	PUNCT
inlawrev-2294	610	31	fairly	fairly	ADV
inlawrev-2294	610	32	stated	state	VERB
inlawrev-2294	610	33	thereon	thereon	NOUN
inlawrev-2294	610	34	in	in	ADP
inlawrev-2294	610	35	accordance	accordance	NOUN
inlawrev-2294	610	36	with	with	ADP
inlawrev-2294	610	37	accepted	accepted	ADJ
inlawrev-2294	610	38	principles	principle	NOUN
inlawrev-2294	610	39	of	of	ADP
inlawrev-2294	610	40	accounting	accounting	NOUN
inlawrev-2294	610	41	.	.	PUNCT
inlawrev-2294	611	1	i	i	PRON
inlawrev-2294	611	2	d.	d.	PROPN
inlawrev-2294	611	3	at	at	ADP
inlawrev-2294	611	4	739	739	NUM
inlawrev-2294	611	5	.	.	PUNCT
inlawrev-2294	612	1	l2a	l2a	NOUN
inlawrev-2294	612	2	17	17	NUM
inlawrev-2294	612	3	c.f.r	c.f.r	NOUN
inlawrev-2294	612	4	.	.	PUNCT
inlawrev-2294	613	1	§	§	PROPN
inlawrev-2294	613	2	210.2	210.2	NUM
inlawrev-2294	613	3	-	-	SYM
inlawrev-2294	613	4	02	02	NUM
inlawrev-2294	613	5	(	(	PUNCT
inlawrev-2294	613	6	1977	1977	NUM
inlawrev-2294	613	7	)	)	PUNCT
inlawrev-2294	613	8	,	,	PUNCT
inlawrev-2294	613	9	reprinted	reprint	VERB
inlawrev-2294	613	10	in	in	ADP
inlawrev-2294	613	11	note	note	NOUN
inlawrev-2294	613	12	107	107	NUM
inlawrev-2294	613	13	supra	supra	NOUN
inlawrev-2294	613	14	.	.	PUNCT
inlawrev-2294	614	1	124	124	NUM
inlawrev-2294	614	2	7	7	NUM
inlawrev-2294	614	3	s.e.c	s.e.c	NOUN
inlawrev-2294	614	4	.	.	PUNCT
inlawrev-2294	615	1	at	at	ADP
inlawrev-2294	615	2	739	739	NUM
inlawrev-2294	615	3	.	.	PUNCT
inlawrev-2294	615	4	,	,	PUNCT
inlawrev-2294	615	5	2s	2s	PROPN
inlawrev-2294	615	6	11	11	NUM
inlawrev-2294	615	7	s.e.c	s.e.c	NOUN
inlawrev-2294	615	8	.	.	PUNCT
inlawrev-2294	616	1	975	975	NUM
inlawrev-2294	616	2	(	(	PUNCT
inlawrev-2294	616	3	1942	1942	NUM
inlawrev-2294	616	4	)	)	PUNCT
inlawrev-2294	616	5	.	.	PUNCT
inlawrev-2294	617	1	12	12	NUM
inlawrev-2294	617	2	°	°	VERB
inlawrev-2294	617	3	the	the	DET
inlawrev-2294	617	4	opinions	opinion	NOUN
inlawrev-2294	617	5	issued	issue	VERB
inlawrev-2294	617	6	for	for	ADP
inlawrev-2294	617	7	a	a	DET
inlawrev-2294	617	8	single	single	ADJ
inlawrev-2294	617	9	year	year	NOUN
inlawrev-2294	617	10	were	be	AUX
inlawrev-2294	617	11	too	too	ADV
inlawrev-2294	617	12	long	long	ADJ
inlawrev-2294	617	13	to	to	PART
inlawrev-2294	617	14	reproduce	reproduce	VERB
inlawrev-2294	617	15	in	in	ADP
inlawrev-2294	617	16	a	a	DET
inlawrev-2294	617	17	footnote	footnote	NOUN
inlawrev-2294	617	18	;	;	PUNCT
inlawrev-2294	617	19	however	however	ADV
inlawrev-2294	617	20	,	,	PUNCT
inlawrev-2294	617	21	for	for	SCONJ
inlawrev-2294	617	22	those	those	DET
inlawrev-2294	617	23	readers	reader	NOUN
inlawrev-2294	617	24	possessed	possess	VERB
inlawrev-2294	617	25	of	of	ADP
inlawrev-2294	617	26	strong	strong	ADJ
inlawrev-2294	617	27	eyes	eye	NOUN
inlawrev-2294	617	28	or	or	CCONJ
inlawrev-2294	617	29	a	a	DET
inlawrev-2294	617	30	magnifying	magnifying	ADJ
inlawrev-2294	617	31	glass	glass	NOUN
inlawrev-2294	617	32	,	,	PUNCT
inlawrev-2294	617	33	the	the	DET
inlawrev-2294	617	34	opinions	opinion	NOUN
inlawrev-2294	617	35	can	can	AUX
inlawrev-2294	617	36	be	be	AUX
inlawrev-2294	617	37	found	find	VERB
inlawrev-2294	617	38	in	in	ADP
inlawrev-2294	617	39	an	an	DET
inlawrev-2294	617	40	appendix	appendix	NOUN
inlawrev-2294	617	41	to	to	ADP
inlawrev-2294	617	42	the	the	DET
inlawrev-2294	617	43	case	case	NOUN
inlawrev-2294	617	44	.	.	PUNCT
inlawrev-2294	618	1	i	i	PRON
inlawrev-2294	618	2	d.	d.	PROPN
inlawrev-2294	618	3	at	at	ADP
inlawrev-2294	618	4	1063	1063	NUM
inlawrev-2294	618	5	app	app	NOUN
inlawrev-2294	618	6	.	.	PROPN
inlawrev-2294	619	1	1978	1978	NUM
inlawrev-2294	619	2	]	]	PUNCT
inlawrev-2294	619	3	qualifications	qualification	NOUN
inlawrev-2294	619	4	and	and	CCONJ
inlawrev-2294	619	5	disclaimers	disclaimer	NOUN
inlawrev-2294	619	6	459	459	NUM
inlawrev-2294	619	7	the	the	DET
inlawrev-2294	619	8	sec	sec	PROPN
inlawrev-2294	619	9	examined	examine	VERB
inlawrev-2294	619	10	each	each	DET
inlawrev-2294	619	11	qualification	qualification	NOUN
inlawrev-2294	619	12	and	and	CCONJ
inlawrev-2294	619	13	disclosure	disclosure	NOUN
inlawrev-2294	619	14	from	from	ADP
inlawrev-2294	619	15	two	two	NUM
inlawrev-2294	619	16	viewpoints	viewpoint	NOUN
inlawrev-2294	619	17	:	:	PUNCT
inlawrev-2294	619	18	first	first	ADV
inlawrev-2294	619	19	,	,	PUNCT
inlawrev-2294	619	20	it	it	PRON
inlawrev-2294	619	21	examined	examine	VERB
inlawrev-2294	619	22	each	each	DET
inlawrev-2294	619	23	disclosure	disclosure	NOUN
inlawrev-2294	619	24	in	in	ADP
inlawrev-2294	619	25	detail	detail	NOUN
inlawrev-2294	619	26	for	for	ADP
inlawrev-2294	619	27	clarity	clarity	NOUN
inlawrev-2294	619	28	,	,	PUNCT
inlawrev-2294	619	29	compliance	compliance	NOUN
inlawrev-2294	619	30	with	with	ADP
inlawrev-2294	619	31	gaap	gaap	NOUN
inlawrev-2294	619	32	,	,	PUNCT
inlawrev-2294	619	33	and	and	CCONJ
inlawrev-2294	619	34	adequacy	adequacy	NOUN
inlawrev-2294	619	35	in	in	ADP
inlawrev-2294	619	36	relation	relation	NOUN
inlawrev-2294	619	37	to	to	ADP
inlawrev-2294	619	38	its	its	PRON
inlawrev-2294	619	39	purpose	purpose	NOUN
inlawrev-2294	619	40	;	;	PUNCT
inlawrev-2294	619	41	and	and	CCONJ
inlawrev-2294	619	42	second	second	X
inlawrev-2294	619	43	,	,	PUNCT
inlawrev-2294	619	44	the	the	DET
inlawrev-2294	619	45	commission	commission	NOUN
inlawrev-2294	619	46	examined	examine	VERB
inlawrev-2294	619	47	the	the	DET
inlawrev-2294	619	48	financial	financial	ADJ
inlawrev-2294	619	49	statements	statement	NOUN
inlawrev-2294	619	50	as	as	ADP
inlawrev-2294	619	51	a	a	DET
inlawrev-2294	619	52	whole	whole	NOUN
inlawrev-2294	619	53	to	to	PART
inlawrev-2294	619	54	determine	determine	VERB
inlawrev-2294	619	55	in	in	ADP
inlawrev-2294	619	56	light	light	NOUN
inlawrev-2294	619	57	of	of	ADP
inlawrev-2294	619	58	all	all	DET
inlawrev-2294	619	59	circumstances	circumstance	NOUN
inlawrev-2294	619	60	whether	whether	SCONJ
inlawrev-2294	619	61	the	the	DET
inlawrev-2294	619	62	statements	statement	NOUN
inlawrev-2294	619	63	conveyed	convey	VERB
inlawrev-2294	619	64	all	all	DET
inlawrev-2294	619	65	the	the	DET
inlawrev-2294	619	66	required	required	ADJ
inlawrev-2294	619	67	information	information	NOUN
inlawrev-2294	619	68	in	in	ADP
inlawrev-2294	619	69	an	an	DET
inlawrev-2294	619	70	understandable	understandable	ADJ
inlawrev-2294	619	71	manner	manner	NOUN
inlawrev-2294	619	72	.	.	PUNCT
inlawrev-2294	620	1	127	127	NUM
inlawrev-2294	620	2	the	the	DET
inlawrev-2294	620	3	commission	commission	NOUN
inlawrev-2294	620	4	ultimately	ultimately	ADV
inlawrev-2294	620	5	ruled	rule	VERB
inlawrev-2294	620	6	that	that	SCONJ
inlawrev-2294	620	7	the	the	DET
inlawrev-2294	620	8	financial	financial	ADJ
inlawrev-2294	620	9	statements	statement	NOUN
inlawrev-2294	620	10	did	do	AUX
inlawrev-2294	620	11	not	not	PART
inlawrev-2294	620	12	meet	meet	VERB
inlawrev-2294	620	13	the	the	DET
inlawrev-2294	620	14	certification	certification	NOUN
inlawrev-2294	620	15	requirements	requirement	NOUN
inlawrev-2294	620	16	and	and	CCONJ
inlawrev-2294	620	17	accordingly	accordingly	ADV
inlawrev-2294	620	18	were	be	AUX
inlawrev-2294	620	19	defective	defective	ADJ
inlawrev-2294	620	20	.	.	PUNCT
inlawrev-2294	621	1	the	the	DET
inlawrev-2294	621	2	most	most	ADV
inlawrev-2294	621	3	important	important	ADJ
inlawrev-2294	621	4	point	point	NOUN
inlawrev-2294	621	5	to	to	PART
inlawrev-2294	621	6	be	be	AUX
inlawrev-2294	621	7	drawn	draw	VERB
inlawrev-2294	621	8	from	from	ADP
inlawrev-2294	621	9	the	the	DET
inlawrev-2294	621	10	case	case	NOUN
inlawrev-2294	621	11	is	be	AUX
inlawrev-2294	621	12	the	the	DET
inlawrev-2294	621	13	sec	sec	PROPN
inlawrev-2294	621	14	's	's	PART
inlawrev-2294	621	15	view	view	NOUN
inlawrev-2294	621	16	that	that	SCONJ
inlawrev-2294	621	17	compliance	compliance	NOUN
inlawrev-2294	621	18	with	with	ADP
inlawrev-2294	621	19	gaap	gaap	NOUN
inlawrev-2294	621	20	and	and	CCONJ
inlawrev-2294	621	21	a.i.c.p.a	a.i.c.p.a	NOUN
inlawrev-2294	621	22	.	.	PUNCT
inlawrev-2294	622	1	disclosure	disclosure	NOUN
inlawrev-2294	622	2	requirements	requirement	NOUN
inlawrev-2294	622	3	is	be	AUX
inlawrev-2294	622	4	not	not	PART
inlawrev-2294	622	5	enough	enough	ADJ
inlawrev-2294	622	6	;	;	PUNCT
inlawrev-2294	622	7	rather	rather	ADV
inlawrev-2294	622	8	,	,	PUNCT
inlawrev-2294	622	9	the	the	DET
inlawrev-2294	622	10	information	information	NOUN
inlawrev-2294	622	11	must	must	AUX
inlawrev-2294	622	12	also	also	ADV
inlawrev-2294	622	13	adequately	adequately	ADV
inlawrev-2294	622	14	inform	inform	VERB
inlawrev-2294	622	15	the	the	DET
inlawrev-2294	622	16	average	average	ADJ
inlawrev-2294	622	17	investor	investor	NOUN
inlawrev-2294	622	18	.	.	PUNCT
inlawrev-2294	623	1	128	128	NUM
inlawrev-2294	624	1	the	the	DET
inlawrev-2294	624	2	sec	sec	PROPN
inlawrev-2294	624	3	noted	note	VERB
inlawrev-2294	624	4	that	that	SCONJ
inlawrev-2294	624	5	too	too	ADV
inlawrev-2294	624	6	many	many	ADJ
inlawrev-2294	624	7	qualifications	qualification	NOUN
inlawrev-2294	624	8	in	in	ADP
inlawrev-2294	624	9	the	the	DET
inlawrev-2294	624	10	auditor	auditor	NOUN
inlawrev-2294	624	11	's	's	PART
inlawrev-2294	624	12	opinion	opinion	NOUN
inlawrev-2294	624	13	may	may	AUX
inlawrev-2294	624	14	in	in	ADP
inlawrev-2294	624	15	some	some	DET
inlawrev-2294	624	16	cases	case	NOUN
inlawrev-2294	624	17	indicate	indicate	VERB
inlawrev-2294	624	18	that	that	SCONJ
inlawrev-2294	624	19	the	the	DET
inlawrev-2294	624	20	scope	scope	NOUN
inlawrev-2294	624	21	of	of	ADP
inlawrev-2294	624	22	the	the	DET
inlawrev-2294	624	23	audit	audit	NOUN
inlawrev-2294	624	24	was	be	AUX
inlawrev-2294	624	25	inadequate	inadequate	ADJ
inlawrev-2294	624	26	,	,	PUNCT
inlawrev-2294	624	27	thereby	thereby	ADV
inlawrev-2294	624	28	prohibiting	prohibit	VERB
inlawrev-2294	624	29	the	the	DET
inlawrev-2294	624	30	expression	expression	NOUN
inlawrev-2294	624	31	of	of	ADP
inlawrev-2294	624	32	an	an	DET
inlawrev-2294	624	33	opinion	opinion	NOUN
inlawrev-2294	624	34	or	or	CCONJ
inlawrev-2294	624	35	alternatively	alternatively	ADV
inlawrev-2294	624	36	,	,	PUNCT
inlawrev-2294	624	37	as	as	ADP
inlawrev-2294	624	38	in	in	ADP
inlawrev-2294	624	39	resource	resource	PROPN
inlawrev-2294	624	40	corp	corp	PROPN
inlawrev-2294	624	41	.	.	PROPN
inlawrev-2294	624	42	international	international	PROPN
inlawrev-2294	624	43	,	,	PUNCT
inlawrev-2294	624	44	negating	negate	VERB
inlawrev-2294	624	45	the	the	DET
inlawrev-2294	624	46	overall	overall	ADJ
inlawrev-2294	624	47	opinion	opinion	NOUN
inlawrev-2294	624	48	expressed	express	VERB
inlawrev-2294	624	49	.	.	PUNCT
inlawrev-2294	625	1	129	129	NUM
inlawrev-2294	625	2	in	in	ADP
inlawrev-2294	625	3	either	either	DET
inlawrev-2294	625	4	case	case	NOUN
inlawrev-2294	625	5	,	,	PUNCT
inlawrev-2294	625	6	the	the	DET
inlawrev-2294	625	7	rule	rule	NOUN
inlawrev-2294	625	8	2	2	NUM
inlawrev-2294	625	9	-	-	SYM
inlawrev-2294	625	10	02	02	NUM
inlawrev-2294	625	11	requirements	requirement	NOUN
inlawrev-2294	625	12	will	will	AUX
inlawrev-2294	625	13	not	not	PART
inlawrev-2294	625	14	be	be	AUX
inlawrev-2294	625	15	satisfied	satisfied	ADJ
inlawrev-2294	625	16	.	.	PUNCT
inlawrev-2294	626	1	the	the	DET
inlawrev-2294	626	2	commission	commission	PROPN
inlawrev-2294	626	3	,	,	PUNCT
inlawrev-2294	626	4	in	in	ADP
inlawrev-2294	626	5	thomascolor	thomascolor	PROPN
inlawrev-2294	626	6	inc	inc	PROPN
inlawrev-2294	626	7	.	.	PROPN
inlawrev-2294	626	8	,	,	PUNCT
inlawrev-2294	626	9	130	130	NUM
inlawrev-2294	626	10	elaborated	elaborate	VERB
inlawrev-2294	626	11	on	on	ADP
inlawrev-2294	626	12	the	the	DET
inlawrev-2294	626	13	requirements	requirement	NOUN
inlawrev-2294	626	14	for	for	ADP
inlawrev-2294	626	15	adequate	adequate	ADJ
inlawrev-2294	626	16	disclosures	disclosure	NOUN
inlawrev-2294	626	17	in	in	ADP
inlawrev-2294	626	18	financial	financial	ADJ
inlawrev-2294	626	19	statements	statement	NOUN
inlawrev-2294	626	20	.	.	PUNCT
inlawrev-2294	627	1	thomascolor	thomascolor	PROPN
inlawrev-2294	627	2	's	's	PART
inlawrev-2294	627	3	business	business	NOUN
inlawrev-2294	627	4	consisted	consist	VERB
inlawrev-2294	627	5	of	of	ADP
inlawrev-2294	627	6	processing	processing	NOUN
inlawrev-2294	627	7	color	color	NOUN
inlawrev-2294	627	8	films	film	NOUN
inlawrev-2294	627	9	,	,	PUNCT
inlawrev-2294	627	10	and	and	CCONJ
inlawrev-2294	627	11	its	its	PRON
inlawrev-2294	627	12	principal	principal	ADJ
inlawrev-2294	627	13	assets	asset	NOUN
inlawrev-2294	627	14	were	be	AUX
inlawrev-2294	627	15	patents	patent	NOUN
inlawrev-2294	627	16	on	on	ADP
inlawrev-2294	627	17	a	a	DET
inlawrev-2294	627	18	"	"	PUNCT
inlawrev-2294	627	19	new	new	ADJ
inlawrev-2294	627	20	"	"	PUNCT
inlawrev-2294	627	21	color	color	NOUN
inlawrev-2294	627	22	process	process	NOUN
inlawrev-2294	627	23	(	(	PUNCT
inlawrev-2294	627	24	which	which	PRON
inlawrev-2294	627	25	was	be	AUX
inlawrev-2294	627	26	in	in	ADP
inlawrev-2294	627	27	fact	fact	NOUN
inlawrev-2294	627	28	old	old	ADJ
inlawrev-2294	627	29	and	and	CCONJ
inlawrev-2294	627	30	filled	fill	VERB
inlawrev-2294	627	31	with	with	ADP
inlawrev-2294	627	32	technical	technical	ADJ
inlawrev-2294	627	33	flaws	flaw	NOUN
inlawrev-2294	627	34	)	)	PUNCT
inlawrev-2294	627	35	.	.	PUNCT
inlawrev-2294	628	1	the	the	DET
inlawrev-2294	628	2	central	central	ADJ
inlawrev-2294	628	3	dispute	dispute	NOUN
inlawrev-2294	628	4	in	in	ADP
inlawrev-2294	628	5	the	the	DET
inlawrev-2294	628	6	sec	sec	PROPN
inlawrev-2294	628	7	proceeding	proceeding	NOUN
inlawrev-2294	628	8	involved	involve	VERB
inlawrev-2294	628	9	the	the	DET
inlawrev-2294	628	10	valuation	valuation	NOUN
inlawrev-2294	628	11	method	method	NOUN
inlawrev-2294	628	12	applied	apply	VERB
inlawrev-2294	628	13	to	to	ADP
inlawrev-2294	628	14	the	the	DET
inlawrev-2294	628	15	patents	patent	NOUN
inlawrev-2294	628	16	and	and	CCONJ
inlawrev-2294	628	17	the	the	DET
inlawrev-2294	628	18	adequacy	adequacy	NOUN
inlawrev-2294	628	19	of	of	ADP
inlawrev-2294	628	20	the	the	DET
inlawrev-2294	628	21	disclosure	disclosure	NOUN
inlawrev-2294	628	22	of	of	ADP
inlawrev-2294	628	23	the	the	DET
inlawrev-2294	628	24	patents	patent	NOUN
inlawrev-2294	628	25	'	'	PART
inlawrev-2294	628	26	cost	cost	NOUN
inlawrev-2294	628	27	basis	basis	NOUN
inlawrev-2294	628	28	.	.	PUNCT
inlawrev-2294	629	1	footnotes	footnote	NOUN
inlawrev-2294	629	2	to	to	ADP
inlawrev-2294	629	3	the	the	DET
inlawrev-2294	629	4	financial	financial	ADJ
inlawrev-2294	629	5	statements	statement	NOUN
inlawrev-2294	629	6	only	only	ADV
inlawrev-2294	629	7	partially	partially	ADV
inlawrev-2294	629	8	disclosed	disclose	VERB
inlawrev-2294	629	9	the	the	DET
inlawrev-2294	629	10	1z7"we	1z7"we	NOUN
inlawrev-2294	629	11	believe	believe	VERB
inlawrev-2294	629	12	that	that	SCONJ
inlawrev-2294	629	13	,	,	PUNCT
inlawrev-2294	629	14	in	in	ADP
inlawrev-2294	629	15	addition	addition	NOUN
inlawrev-2294	629	16	to	to	ADP
inlawrev-2294	629	17	the	the	DET
inlawrev-2294	629	18	question	question	NOUN
inlawrev-2294	629	19	whether	whether	SCONJ
inlawrev-2294	629	20	the	the	DET
inlawrev-2294	629	21	individual	individual	ADJ
inlawrev-2294	629	22	items	item	NOUN
inlawrev-2294	629	23	of	of	ADP
inlawrev-2294	629	24	financial	financial	ADJ
inlawrev-2294	629	25	statements	statement	NOUN
inlawrev-2294	629	26	are	be	AUX
inlawrev-2294	629	27	stated	state	VERB
inlawrev-2294	629	28	in	in	ADP
inlawrev-2294	629	29	accordance	accordance	NOUN
inlawrev-2294	629	30	with	with	ADP
inlawrev-2294	629	31	accounting	accounting	NOUN
inlawrev-2294	629	32	principles	principle	NOUN
inlawrev-2294	629	33	,	,	PUNCT
inlawrev-2294	629	34	practices	practice	NOUN
inlawrev-2294	629	35	,	,	PUNCT
inlawrev-2294	629	36	and	and	CCONJ
inlawrev-2294	629	37	conventions	convention	NOUN
inlawrev-2294	629	38	,	,	PUNCT
inlawrev-2294	629	39	there	there	PRON
inlawrev-2294	629	40	must	must	AUX
inlawrev-2294	629	41	be	be	AUX
inlawrev-2294	629	42	considered	consider	VERB
inlawrev-2294	629	43	the	the	DET
inlawrev-2294	629	44	further	further	ADJ
inlawrev-2294	629	45	question	question	NOUN
inlawrev-2294	629	46	whether	whether	SCONJ
inlawrev-2294	629	47	,	,	PUNCT
inlawrev-2294	629	48	on	on	ADP
inlawrev-2294	629	49	an	an	DET
inlawrev-2294	629	50	overall	overall	ADJ
inlawrev-2294	629	51	basis	basis	NOUN
inlawrev-2294	629	52	,	,	PUNCT
inlawrev-2294	629	53	the	the	DET
inlawrev-2294	629	54	statements	statement	NOUN
inlawrev-2294	629	55	are	be	AUX
inlawrev-2294	629	56	informative	informative	ADJ
inlawrev-2294	629	57	.	.	PUNCT
inlawrev-2294	629	58	"	"	PUNCT
inlawrev-2294	630	1	i	i	PRON
inlawrev-2294	630	2	d.	d.	PROPN
inlawrev-2294	630	3	at	at	ADP
inlawrev-2294	630	4	1059	1059	NUM
inlawrev-2294	630	5	.	.	PUNCT
inlawrev-2294	631	1	128	128	NUM
inlawrev-2294	631	2	j<£	j<£	NOUN
inlawrev-2294	631	3	at	at	ADP
inlawrev-2294	631	4	1058	1058	NUM
inlawrev-2294	631	5	-	-	SYM
inlawrev-2294	631	6	59	59	NUM
inlawrev-2294	631	7	.	.	PUNCT
inlawrev-2294	632	1	a	a	DET
inlawrev-2294	632	2	number	number	NOUN
inlawrev-2294	632	3	of	of	ADP
inlawrev-2294	632	4	decisions	decision	NOUN
inlawrev-2294	632	5	have	have	AUX
inlawrev-2294	632	6	adopted	adopt	VERB
inlawrev-2294	632	7	this	this	DET
inlawrev-2294	632	8	position	position	NOUN
inlawrev-2294	632	9	in	in	ADP
inlawrev-2294	632	10	civil	civil	ADJ
inlawrev-2294	632	11	suits	suit	NOUN
inlawrev-2294	632	12	,	,	PUNCT
inlawrev-2294	632	13	as	as	ADV
inlawrev-2294	632	14	well	well	ADV
inlawrev-2294	632	15	as	as	ADP
inlawrev-2294	632	16	criminal	criminal	ADJ
inlawrev-2294	632	17	prosecutions	prosecution	NOUN
inlawrev-2294	632	18	.	.	PUNCT
inlawrev-2294	633	1	see	see	VERB
inlawrev-2294	633	2	,	,	PUNCT
inlawrev-2294	633	3	e.g.	e.g.	ADV
inlawrev-2294	633	4	,	,	PUNCT
inlawrev-2294	633	5	united	united	PROPN
inlawrev-2294	633	6	states	states	PROPN
inlawrev-2294	633	7	v.	v.	PROPN
inlawrev-2294	633	8	simon	simon	PROPN
inlawrev-2294	633	9	,	,	PUNCT
inlawrev-2294	633	10	425	425	NUM
inlawrev-2294	633	11	f.2d	f.2d	ADP
inlawrev-2294	633	12	796	796	NUM
inlawrev-2294	633	13	(	(	PUNCT
inlawrev-2294	633	14	2d	2d	NUM
inlawrev-2294	633	15	cir	cir	NOUN
inlawrev-2294	633	16	.	.	PROPN
inlawrev-2294	633	17	1969	1969	NUM
inlawrev-2294	633	18	)	)	PUNCT
inlawrev-2294	633	19	,	,	PUNCT
inlawrev-2294	633	20	cert	cert	NOUN
inlawrev-2294	633	21	,	,	PUNCT
inlawrev-2294	633	22	denied	deny	VERB
inlawrev-2294	633	23	,	,	PUNCT
inlawrev-2294	634	1	397	397	NUM
inlawrev-2294	634	2	u.s	u.s	PROPN
inlawrev-2294	634	3	.	.	PROPN
inlawrev-2294	634	4	1006	1006	NUM
inlawrev-2294	634	5	(	(	PUNCT
inlawrev-2294	634	6	1970	1970	NUM
inlawrev-2294	634	7	)	)	PUNCT
inlawrev-2294	634	8	;	;	PUNCT
inlawrev-2294	634	9	baumel	baumel	PROPN
inlawrev-2294	634	10	v.	v.	PROPN
inlawrev-2294	634	11	rosen	rosen	PROPN
inlawrev-2294	634	12	,	,	PUNCT
inlawrev-2294	634	13	283	283	NUM
inlawrev-2294	634	14	f.	f.	PROPN
inlawrev-2294	634	15	supp	supp	PROPN
inlawrev-2294	634	16	.	.	PUNCT
inlawrev-2294	635	1	128	128	NUM
inlawrev-2294	635	2	(	(	PUNCT
inlawrev-2294	635	3	d.	d.	PROPN
inlawrev-2294	635	4	md	md	PROPN
inlawrev-2294	635	5	.	.	PROPN
inlawrev-2294	635	6	1968	1968	NUM
inlawrev-2294	635	7	)	)	PUNCT
inlawrev-2294	635	8	(	(	PUNCT
inlawrev-2294	635	9	use	use	NOUN
inlawrev-2294	635	10	of	of	ADP
inlawrev-2294	635	11	traditional	traditional	ADJ
inlawrev-2294	635	12	installment	installment	NOUN
inlawrev-2294	635	13	method	method	NOUN
inlawrev-2294	635	14	misleading	misleading	ADJ
inlawrev-2294	635	15	)	)	PUNCT
inlawrev-2294	635	16	;	;	PUNCT
inlawrev-2294	635	17	herzfeld	herzfeld	PROPN
inlawrev-2294	635	18	v.	v.	PROPN
inlawrev-2294	635	19	laventhal	laventhal	PROPN
inlawrev-2294	635	20	,	,	PUNCT
inlawrev-2294	635	21	krekstein	krekstein	PROPN
inlawrev-2294	635	22	,	,	PUNCT
inlawrev-2294	635	23	horwath	horwath	NOUN
inlawrev-2294	635	24	,	,	PUNCT
inlawrev-2294	635	25	&	&	CCONJ
inlawrev-2294	635	26	horwath	horwath	PROPN
inlawrev-2294	635	27	,	,	PUNCT
inlawrev-2294	635	28	378	378	NUM
inlawrev-2294	635	29	f.	f.	PROPN
inlawrev-2294	635	30	supp	supp	PROPN
inlawrev-2294	635	31	.	.	PUNCT
inlawrev-2294	636	1	112	112	NUM
inlawrev-2294	636	2	,	,	PUNCT
inlawrev-2294	636	3	121	121	NUM
inlawrev-2294	636	4	(	(	PUNCT
inlawrev-2294	636	5	s.d.n.y	s.d.n.y	PROPN
inlawrev-2294	636	6	.	.	PROPN
inlawrev-2294	636	7	1974	1974	NUM
inlawrev-2294	636	8	)	)	PUNCT
inlawrev-2294	636	9	,	,	PUNCT
inlawrev-2294	636	10	aff'd	aff'd	NOUN
inlawrev-2294	636	11	,	,	PUNCT
inlawrev-2294	636	12	540	540	NUM
inlawrev-2294	636	13	f.2d	f.2d	NUM
inlawrev-2294	636	14	27	27	NUM
inlawrev-2294	636	15	(	(	PUNCT
inlawrev-2294	636	16	2d	2d	NUM
inlawrev-2294	636	17	cir	cir	NOUN
inlawrev-2294	636	18	.	.	PUNCT
inlawrev-2294	636	19	1976	1976	NUM
inlawrev-2294	636	20	)	)	PUNCT
inlawrev-2294	636	21	(	(	PUNCT
inlawrev-2294	636	22	"	"	PUNCT
inlawrev-2294	636	23	our	our	PRON
inlawrev-2294	636	24	inquiry	inquiry	NOUN
inlawrev-2294	636	25	is	be	AUX
inlawrev-2294	636	26	properly	properly	ADV
inlawrev-2294	636	27	focused	focus	VERB
inlawrev-2294	636	28	not	not	PART
inlawrev-2294	636	29	on	on	ADP
inlawrev-2294	636	30	whether	whether	SCONJ
inlawrev-2294	636	31	[	[	X
inlawrev-2294	636	32	defendants	defendant	NOUN
inlawrev-2294	636	33	'	'	PART
inlawrev-2294	636	34	]	]	PUNCT
inlawrev-2294	636	35	report	report	NOUN
inlawrev-2294	636	36	satisfies	satisfy	VERB
inlawrev-2294	636	37	esoteric	esoteric	ADJ
inlawrev-2294	636	38	accounting	accounting	NOUN
inlawrev-2294	636	39	norms	norm	NOUN
inlawrev-2294	636	40	,	,	PUNCT
inlawrev-2294	636	41	comprehensible	comprehensible	ADJ
inlawrev-2294	636	42	only	only	ADV
inlawrev-2294	636	43	to	to	ADP
inlawrev-2294	636	44	the	the	DET
inlawrev-2294	636	45	initiate	initiate	NOUN
inlawrev-2294	636	46	,	,	PUNCT
inlawrev-2294	636	47	but	but	CCONJ
inlawrev-2294	636	48	whether	whether	SCONJ
inlawrev-2294	636	49	the	the	DET
inlawrev-2294	636	50	report	report	NOUN
inlawrev-2294	636	51	fairly	fairly	ADV
inlawrev-2294	636	52	presents	present	VERB
inlawrev-2294	636	53	the	the	DET
inlawrev-2294	636	54	true	true	ADJ
inlawrev-2294	636	55	financial	financial	ADJ
inlawrev-2294	636	56	position	position	NOUN
inlawrev-2294	636	57	of	of	ADP
inlawrev-2294	636	58	firestone	firestone	PROPN
inlawrev-2294	636	59	...	...	PUNCT
inlawrev-2294	636	60	to	to	ADP
inlawrev-2294	636	61	the	the	DET
inlawrev-2294	636	62	untutored	untutored	ADJ
inlawrev-2294	636	63	eye	eye	NOUN
inlawrev-2294	636	64	of	of	ADP
inlawrev-2294	636	65	an	an	DET
inlawrev-2294	636	66	ordinary	ordinary	ADJ
inlawrev-2294	636	67	investor	investor	NOUN
inlawrev-2294	636	68	.	.	PUNCT
inlawrev-2294	636	69	"	"	PUNCT
inlawrev-2294	636	70	)	)	PUNCT
inlawrev-2294	636	71	.	.	PUNCT
inlawrev-2294	637	1	see	see	VERB
inlawrev-2294	637	2	also	also	ADV
inlawrev-2294	637	3	touche	touche	PROPN
inlawrev-2294	637	4	,	,	PUNCT
inlawrev-2294	637	5	niven	niven	PROPN
inlawrev-2294	637	6	,	,	PUNCT
inlawrev-2294	637	7	bailey	bailey	NOUN
inlawrev-2294	637	8	,	,	PUNCT
inlawrev-2294	637	9	&	&	CCONJ
inlawrev-2294	637	10	smart	smart	ADJ
inlawrev-2294	637	11	,	,	PUNCT
inlawrev-2294	637	12	accounting	accounting	NOUN
inlawrev-2294	637	13	series	series	NOUN
inlawrev-2294	637	14	release	release	VERB
inlawrev-2294	637	15	no	no	INTJ
inlawrev-2294	637	16	.	.	PROPN
inlawrev-2294	637	17	78	78	NUM
inlawrev-2294	637	18	,	,	PUNCT
inlawrev-2294	637	19	5	5	NUM
inlawrev-2294	637	20	fed	feed	VERB
inlawrev-2294	637	21	.	.	PUNCT
inlawrev-2294	638	1	sec	sec	PROPN
inlawrev-2294	638	2	.	.	PROPN
inlawrev-2294	638	3	l.	l.	PROPN
inlawrev-2294	638	4	rep	rep	PROPN
inlawrev-2294	638	5	.	.	PROPN
inlawrev-2294	638	6	(	(	PUNCT
inlawrev-2294	638	7	cch	cch	PROPN
inlawrev-2294	638	8	)	)	PUNCT
inlawrev-2294	638	9	1	1	NUM
inlawrev-2294	638	10	72,100	72,100	NUM
inlawrev-2294	638	11	,	,	PUNCT
inlawrev-2294	638	12	at	at	ADP
inlawrev-2294	638	13	62,220	62,220	NUM
inlawrev-2294	638	14	(	(	PUNCT
inlawrev-2294	638	15	1957	1957	NUM
inlawrev-2294	638	16	)	)	PUNCT
inlawrev-2294	638	17	(	(	PUNCT
inlawrev-2294	638	18	"	"	PUNCT
inlawrev-2294	638	19	[	[	X
inlawrev-2294	638	20	a	a	X
inlawrev-2294	638	21	]	]	X
inlawrev-2294	638	22	public	public	ADJ
inlawrev-2294	638	23	accountant	accountant	NOUN
inlawrev-2294	638	24	whose	whose	DET
inlawrev-2294	638	25	duty	duty	NOUN
inlawrev-2294	638	26	it	it	PRON
inlawrev-2294	638	27	is	be	AUX
inlawrev-2294	638	28	to	to	PART
inlawrev-2294	638	29	convey	convey	VERB
inlawrev-2294	638	30	full	full	ADJ
inlawrev-2294	638	31	information	information	NOUN
inlawrev-2294	638	32	does	do	AUX
inlawrev-2294	638	33	not	not	PART
inlawrev-2294	638	34	fulfill	fulfill	VERB
inlawrev-2294	638	35	his	his	PRON
inlawrev-2294	638	36	obligtion	obligtion	NOUN
inlawrev-2294	638	37	by	by	ADP
inlawrev-2294	638	38	simply	simply	ADV
inlawrev-2294	638	39	giving	give	VERB
inlawrev-2294	638	40	so	so	ADV
inlawrev-2294	638	41	much	much	ADJ
inlawrev-2294	638	42	as	as	SCONJ
inlawrev-2294	638	43	is	be	AUX
inlawrev-2294	638	44	calculated	calculate	VERB
inlawrev-2294	638	45	to	to	PART
inlawrev-2294	638	46	induce	induce	VERB
inlawrev-2294	638	47	requests	request	NOUN
inlawrev-2294	638	48	for	for	ADP
inlawrev-2294	638	49	more	more	ADJ
inlawrev-2294	638	50	.	.	PUNCT
inlawrev-2294	638	51	"	"	PUNCT
inlawrev-2294	638	52	)	)	PUNCT
inlawrev-2294	638	53	.	.	PUNCT
inlawrev-2294	639	1	129	129	NUM
inlawrev-2294	639	2	11	11	NUM
inlawrev-2294	639	3	s.e.c	s.e.c	NOUN
inlawrev-2294	639	4	.	.	PUNCT
inlawrev-2294	640	1	at	at	ADP
inlawrev-2294	640	2	1062	1062	NUM
inlawrev-2294	640	3	.	.	PUNCT
inlawrev-2294	641	1	,	,	PUNCT
inlawrev-2294	641	2	3027	3027	NUM
inlawrev-2294	641	3	s.e.c	s.e.c	NOUN
inlawrev-2294	641	4	.	.	PUNCT
inlawrev-2294	642	1	151	151	NUM
inlawrev-2294	642	2	(	(	PUNCT
inlawrev-2294	642	3	1947	1947	NUM
inlawrev-2294	642	4	)	)	PUNCT
inlawrev-2294	642	5	.	.	PUNCT
inlawrev-2294	643	1	see	see	VERB
inlawrev-2294	643	2	also	also	ADV
inlawrev-2294	643	3	accounting	accounting	NOUN
inlawrev-2294	643	4	series	series	PROPN
inlawrev-2294	643	5	release	release	VERB
inlawrev-2294	643	6	no	no	NOUN
inlawrev-2294	643	7	.	.	NOUN
inlawrev-2294	643	8	73	73	NUM
inlawrev-2294	643	9	,	,	PUNCT
inlawrev-2294	643	10	5	5	NUM
inlawrev-2294	643	11	fed	feed	VERB
inlawrev-2294	643	12	.	.	PUNCT
inlawrev-2294	644	1	sec	sec	PROPN
inlawrev-2294	644	2	.	.	PROPN
inlawrev-2294	644	3	l.	l.	PROPN
inlawrev-2294	644	4	rep	rep	PROPN
inlawrev-2294	644	5	.	.	PROPN
inlawrev-2294	644	6	(	(	PUNCT
inlawrev-2294	644	7	cch	cch	PROPN
inlawrev-2294	644	8	)	)	PUNCT
inlawrev-2294	644	9	1	1	NUM
inlawrev-2294	644	10	72,092	72,092	NUM
inlawrev-2294	644	11	,	,	PUNCT
inlawrev-2294	644	12	at	at	ADP
inlawrev-2294	644	13	62,184	62,184	NUM
inlawrev-2294	644	14	(	(	PUNCT
inlawrev-2294	644	15	1952	1952	NUM
inlawrev-2294	644	16	)	)	PUNCT
inlawrev-2294	644	17	(	(	PUNCT
inlawrev-2294	644	18	sec	sec	PROPN
inlawrev-2294	644	19	disciplinary	disciplinary	ADJ
inlawrev-2294	644	20	proceeding	proceeding	NOUN
inlawrev-2294	644	21	against	against	ADP
inlawrev-2294	644	22	auditors	auditor	NOUN
inlawrev-2294	644	23	of	of	ADP
inlawrev-2294	644	24	thomascolor	thomascolor	NOUN
inlawrev-2294	644	25	arising	arise	VERB
inlawrev-2294	644	26	out	out	ADP
inlawrev-2294	644	27	of	of	ADP
inlawrev-2294	644	28	the	the	DET
inlawrev-2294	644	29	above	above	ADJ
inlawrev-2294	644	30	activities	activity	NOUN
inlawrev-2294	644	31	)	)	PUNCT
inlawrev-2294	644	32	.	.	PUNCT
inlawrev-2294	645	1	460	460	NUM
inlawrev-2294	645	2	indiana	indiana	PROPN
inlawrev-2294	645	3	law	law	PROPN
inlawrev-2294	645	4	review	review	NOUN
inlawrev-2294	645	5	[	[	X
inlawrev-2294	645	6	vol	vol	NOUN
inlawrev-2294	645	7	.	.	PUNCT
inlawrev-2294	645	8	11:431	11:431	PROPN
inlawrev-2294	645	9	cost	cost	VERB
inlawrev-2294	645	10	basis	basis	NOUN
inlawrev-2294	645	11	for	for	ADP
inlawrev-2294	645	12	valuing	value	VERB
inlawrev-2294	645	13	the	the	DET
inlawrev-2294	645	14	patents	patent	NOUN
inlawrev-2294	645	15	.	.	PUNCT
inlawrev-2294	646	1	however	however	ADV
inlawrev-2294	646	2	,	,	PUNCT
inlawrev-2294	646	3	the	the	DET
inlawrev-2294	646	4	sec	sec	PROPN
inlawrev-2294	646	5	ruled	rule	VERB
inlawrev-2294	646	6	that	that	SCONJ
inlawrev-2294	646	7	the	the	DET
inlawrev-2294	646	8	disclosures	disclosure	NOUN
inlawrev-2294	646	9	were	be	AUX
inlawrev-2294	646	10	inadequate	inadequate	ADJ
inlawrev-2294	646	11	and	and	CCONJ
inlawrev-2294	646	12	that	that	SCONJ
inlawrev-2294	646	13	the	the	DET
inlawrev-2294	646	14	patents	patent	NOUN
inlawrev-2294	646	15	were	be	AUX
inlawrev-2294	646	16	overvalued	overvalue	VERB
inlawrev-2294	646	17	,	,	PUNCT
inlawrev-2294	646	18	due	due	ADP
inlawrev-2294	646	19	to	to	ADP
inlawrev-2294	646	20	inclusion	inclusion	NOUN
inlawrev-2294	646	21	of	of	ADP
inlawrev-2294	646	22	promotional	promotional	ADJ
inlawrev-2294	646	23	costs	cost	NOUN
inlawrev-2294	646	24	in	in	ADP
inlawrev-2294	646	25	the	the	DET
inlawrev-2294	646	26	cost	cost	NOUN
inlawrev-2294	646	27	basis	basis	NOUN
inlawrev-2294	646	28	of	of	ADP
inlawrev-2294	646	29	the	the	DET
inlawrev-2294	646	30	patents	patent	NOUN
inlawrev-2294	646	31	.	.	PUNCT
inlawrev-2294	647	1	131	131	NUM
inlawrev-2294	647	2	of	of	ADP
inlawrev-2294	647	3	significance	significance	NOUN
inlawrev-2294	647	4	is	be	AUX
inlawrev-2294	647	5	the	the	DET
inlawrev-2294	647	6	sec	sec	PROPN
inlawrev-2294	647	7	's	's	PART
inlawrev-2294	647	8	view	view	NOUN
inlawrev-2294	647	9	of	of	ADP
inlawrev-2294	647	10	footnote	footnote	ADJ
inlawrev-2294	647	11	disclosures	disclosure	NOUN
inlawrev-2294	647	12	in	in	ADP
inlawrev-2294	647	13	the	the	DET
inlawrev-2294	647	14	financial	financial	ADJ
inlawrev-2294	647	15	statements	statement	NOUN
inlawrev-2294	647	16	:	:	PUNCT
inlawrev-2294	647	17	it	it	PRON
inlawrev-2294	647	18	is	be	AUX
inlawrev-2294	647	19	not	not	PART
inlawrev-2294	647	20	enough	enough	ADJ
inlawrev-2294	647	21	to	to	PART
inlawrev-2294	647	22	say	say	VERB
inlawrev-2294	647	23	that	that	SCONJ
inlawrev-2294	647	24	here	here	ADV
inlawrev-2294	647	25	perhaps	perhaps	ADV
inlawrev-2294	647	26	much	much	ADV
inlawrev-2294	647	27	(	(	PUNCT
inlawrev-2294	647	28	but	but	CCONJ
inlawrev-2294	647	29	by	by	ADP
inlawrev-2294	647	30	no	no	DET
inlawrev-2294	647	31	means	means	NOUN
inlawrev-2294	647	32	all	all	PRON
inlawrev-2294	647	33	)	)	PUNCT
inlawrev-2294	647	34	of	of	ADP
inlawrev-2294	647	35	the	the	DET
inlawrev-2294	647	36	factual	factual	ADJ
inlawrev-2294	647	37	background	background	NOUN
inlawrev-2294	647	38	forming	form	VERB
inlawrev-2294	647	39	the	the	DET
inlawrev-2294	647	40	basis	basis	NOUN
inlawrev-2294	647	41	of	of	ADP
inlawrev-2294	647	42	the	the	DET
inlawrev-2294	647	43	original	original	ADJ
inlawrev-2294	647	44	patent	patent	NOUN
inlawrev-2294	647	45	and	and	CCONJ
inlawrev-2294	647	46	patent	patent	NOUN
inlawrev-2294	647	47	application	application	NOUN
inlawrev-2294	647	48	account	account	NOUN
inlawrev-2294	647	49	was	be	AUX
inlawrev-2294	647	50	given	give	VERB
inlawrev-2294	647	51	in	in	ADP
inlawrev-2294	647	52	footnote	footnote	ADJ
inlawrev-2294	647	53	data	datum	NOUN
inlawrev-2294	647	54	.	.	PUNCT
inlawrev-2294	648	1	significant	significant	ADJ
inlawrev-2294	648	2	data	datum	NOUN
inlawrev-2294	648	3	were	be	AUX
inlawrev-2294	648	4	not	not	PART
inlawrev-2294	648	5	provided	provide	VERB
inlawrev-2294	648	6	;	;	PUNCT
inlawrev-2294	648	7	but	but	CCONJ
inlawrev-2294	648	8	even	even	ADV
inlawrev-2294	648	9	if	if	SCONJ
inlawrev-2294	648	10	these	these	PRON
inlawrev-2294	648	11	had	have	AUX
inlawrev-2294	648	12	been	be	AUX
inlawrev-2294	648	13	given	give	VERB
inlawrev-2294	648	14	there	there	PRON
inlawrev-2294	648	15	is	be	VERB
inlawrev-2294	648	16	an	an	DET
inlawrev-2294	648	17	obligation	obligation	NOUN
inlawrev-2294	648	18	to	to	PART
inlawrev-2294	648	19	present	present	VERB
inlawrev-2294	648	20	material	material	NOUN
inlawrev-2294	648	21	in	in	ADP
inlawrev-2294	648	22	a	a	DET
inlawrev-2294	648	23	way	way	NOUN
inlawrev-2294	648	24	in	in	ADP
inlawrev-2294	648	25	which	which	PRON
inlawrev-2294	648	26	it	it	PRON
inlawrev-2294	648	27	will	will	AUX
inlawrev-2294	648	28	be	be	AUX
inlawrev-2294	648	29	useful	useful	ADJ
inlawrev-2294	648	30	to	to	ADP
inlawrev-2294	648	31	the	the	DET
inlawrev-2294	648	32	informed	informed	ADJ
inlawrev-2294	648	33	but	but	CCONJ
inlawrev-2294	648	34	less	less	ADV
inlawrev-2294	648	35	sophisticated	sophisticated	ADJ
inlawrev-2294	648	36	readers.132	readers.132	NOUN
inlawrev-2294	648	37	it	it	PRON
inlawrev-2294	648	38	is	be	AUX
inlawrev-2294	648	39	by	by	ADP
inlawrev-2294	648	40	now	now	ADV
inlawrev-2294	648	41	apparent	apparent	ADJ
inlawrev-2294	648	42	that	that	SCONJ
inlawrev-2294	648	43	the	the	DET
inlawrev-2294	648	44	sec	sec	PROPN
inlawrev-2294	648	45	not	not	PART
inlawrev-2294	648	46	only	only	ADV
inlawrev-2294	648	47	requires	require	VERB
inlawrev-2294	648	48	qualifications	qualification	NOUN
inlawrev-2294	648	49	to	to	PART
inlawrev-2294	648	50	be	be	AUX
inlawrev-2294	648	51	understandable	understandable	ADJ
inlawrev-2294	648	52	to	to	ADP
inlawrev-2294	648	53	the	the	DET
inlawrev-2294	648	54	average	average	ADJ
inlawrev-2294	648	55	reader	reader	NOUN
inlawrev-2294	648	56	,	,	PUNCT
inlawrev-2294	648	57	as	as	SCONJ
inlawrev-2294	648	58	was	be	AUX
inlawrev-2294	648	59	illustrated	illustrate	VERB
inlawrev-2294	648	60	in	in	ADP
inlawrev-2294	648	61	associated	associated	ADJ
inlawrev-2294	648	62	gas	gas	NOUN
inlawrev-2294	648	63	,	,	PUNCT
inlawrev-2294	648	64	but	but	CCONJ
inlawrev-2294	648	65	also	also	ADV
inlawrev-2294	648	66	applies	apply	VERB
inlawrev-2294	648	67	the	the	DET
inlawrev-2294	648	68	same	same	ADJ
inlawrev-2294	648	69	requirement	requirement	NOUN
inlawrev-2294	648	70	to	to	PART
inlawrev-2294	648	71	footnote	footnote	VERB
inlawrev-2294	648	72	disclosures	disclosure	NOUN
inlawrev-2294	648	73	.	.	PUNCT
inlawrev-2294	649	1	footnotes	footnote	NOUN
inlawrev-2294	649	2	are	be	AUX
inlawrev-2294	649	3	also	also	ADV
inlawrev-2294	649	4	occasionally	occasionally	ADV
inlawrev-2294	649	5	used	use	VERB
inlawrev-2294	649	6	to	to	PART
inlawrev-2294	649	7	make	make	VERB
inlawrev-2294	649	8	certain	certain	ADJ
inlawrev-2294	649	9	types	type	NOUN
inlawrev-2294	649	10	of	of	ADP
inlawrev-2294	649	11	disclosures	disclosure	NOUN
inlawrev-2294	649	12	where	where	SCONJ
inlawrev-2294	649	13	a	a	DET
inlawrev-2294	649	14	qualification	qualification	NOUN
inlawrev-2294	649	15	is	be	AUX
inlawrev-2294	649	16	deemed	deem	VERB
inlawrev-2294	649	17	to	to	PART
inlawrev-2294	649	18	be	be	AUX
inlawrev-2294	649	19	unwarranted	unwarranted	ADJ
inlawrev-2294	649	20	,	,	PUNCT
inlawrev-2294	649	21	but	but	CCONJ
inlawrev-2294	649	22	some	some	DET
inlawrev-2294	649	23	explanation	explanation	NOUN
inlawrev-2294	649	24	is	be	AUX
inlawrev-2294	649	25	still	still	ADV
inlawrev-2294	649	26	needed	need	VERB
inlawrev-2294	649	27	.	.	PUNCT
inlawrev-2294	650	1	133	133	NUM
inlawrev-2294	650	2	in	in	ADP
inlawrev-2294	650	3	f.g	f.g	PROPN
inlawrev-2294	650	4	.	.	PROPN
inlawrev-2294	650	5	masquelette	masquelette	PROPN
inlawrev-2294	650	6	&	&	CCONJ
inlawrev-2294	650	7	co.	co.	PROPN
inlawrev-2294	650	8	,	,	PUNCT
inlawrev-2294	650	9	134	134	NUM
inlawrev-2294	650	10	an	an	DET
inlawrev-2294	650	11	extreme	extreme	ADJ
inlawrev-2294	650	12	example	example	NOUN
inlawrev-2294	650	13	of	of	ADP
inlawrev-2294	650	14	this	this	DET
inlawrev-2294	650	15	alternative	alternative	ADJ
inlawrev-2294	650	16	use	use	NOUN
inlawrev-2294	650	17	,	,	PUNCT
inlawrev-2294	650	18	the	the	DET
inlawrev-2294	650	19	commission	commission	NOUN
inlawrev-2294	650	20	brought	bring	VERB
inlawrev-2294	650	21	a	a	DET
inlawrev-2294	650	22	disciplinary	disciplinary	ADJ
inlawrev-2294	650	23	proceeding135	proceeding135	NOUN
inlawrev-2294	650	24	against	against	ADP
inlawrev-2294	650	25	masquelette	masquelette	PROPN
inlawrev-2294	650	26	&	&	CCONJ
inlawrev-2294	650	27	co.	co.	PROPN
inlawrev-2294	650	28	resulting	result	VERB
inlawrev-2294	650	29	from	from	ADP
inlawrev-2294	650	30	their	their	PRON
inlawrev-2294	650	31	audit	audit	NOUN
inlawrev-2294	650	32	of	of	ADP
inlawrev-2294	650	33	health	health	PROPN
inlawrev-2294	650	34	institute	institute	PROPN
inlawrev-2294	650	35	,	,	PUNCT
inlawrev-2294	650	36	inc	inc	PROPN
inlawrev-2294	650	37	.	.	PROPN
inlawrev-2294	650	38	,	,	PUNCT
inlawrev-2294	650	39	a	a	DET
inlawrev-2294	650	40	corporation	corporation	NOUN
inlawrev-2294	650	41	organized	organize	VERB
inlawrev-2294	650	42	to	to	PART
inlawrev-2294	650	43	erect	erect	VERB
inlawrev-2294	650	44	and	and	CCONJ
inlawrev-2294	650	45	operate	operate	VERB
inlawrev-2294	650	46	a	a	DET
inlawrev-2294	650	47	hotel	hotel	NOUN
inlawrev-2294	650	48	in	in	ADP
inlawrev-2294	650	49	hot	hot	ADJ
inlawrev-2294	650	50	springs	spring	NOUN
inlawrev-2294	650	51	,	,	PUNCT
inlawrev-2294	650	52	new	new	ADJ
inlawrev-2294	650	53	mexico	mexico	PROPN
inlawrev-2294	650	54	.	.	PUNCT
inlawrev-2294	651	1	the	the	DET
inlawrev-2294	651	2	corporation	corporation	NOUN
inlawrev-2294	651	3	's	's	PART
inlawrev-2294	651	4	principal	principal	ADJ
inlawrev-2294	651	5	asset	asset	NOUN
inlawrev-2294	651	6	,	,	PUNCT
inlawrev-2294	651	7	as	as	ADP
inlawrev-2294	651	8	of	of	ADP
inlawrev-2294	651	9	the	the	DET
inlawrev-2294	651	10	filing	filing	NOUN
inlawrev-2294	651	11	date	date	NOUN
inlawrev-2294	651	12	,	,	PUNCT
inlawrev-2294	651	13	was	be	AUX
inlawrev-2294	651	14	a	a	DET
inlawrev-2294	651	15	leasehold	leasehold	NOUN
inlawrev-2294	651	16	(	(	PUNCT
inlawrev-2294	651	17	the	the	DET
inlawrev-2294	651	18	site	site	NOUN
inlawrev-2294	651	19	of	of	ADP
inlawrev-2294	651	20	the	the	DET
inlawrev-2294	651	21	proposed	propose	VERB
inlawrev-2294	651	22	hotel	hotel	NOUN
inlawrev-2294	651	23	)	)	PUNCT
inlawrev-2294	651	24	,	,	PUNCT
inlawrev-2294	651	25	which	which	PRON
inlawrev-2294	651	26	was	be	AUX
inlawrev-2294	651	27	valued	value	VERB
inlawrev-2294	651	28	at	at	ADP
inlawrev-2294	651	29	$	$	SYM
inlawrev-2294	651	30	100,000	100,000	NUM
inlawrev-2294	651	31	on	on	ADP
inlawrev-2294	651	32	a	a	DET
inlawrev-2294	651	33	completely	completely	ADV
inlawrev-2294	651	34	arbitrary	arbitrary	ADJ
inlawrev-2294	651	35	basis	basis	NOUN
inlawrev-2294	651	36	with	with	ADP
inlawrev-2294	651	37	no	no	DET
inlawrev-2294	651	38	consideration	consideration	NOUN
inlawrev-2294	651	39	of	of	ADP
inlawrev-2294	651	40	its	its	PRON
inlawrev-2294	651	41	market	market	NOUN
inlawrev-2294	651	42	value	value	NOUN
inlawrev-2294	651	43	.	.	PUNCT
inlawrev-2294	652	1	the	the	DET
inlawrev-2294	652	2	auditors	auditor	NOUN
inlawrev-2294	652	3	issued	issue	VERB
inlawrev-2294	652	4	an	an	DET
inlawrev-2294	652	5	unqualified	unqualified	ADJ
inlawrev-2294	652	6	opinion	opinion	NOUN
inlawrev-2294	652	7	on	on	ADP
inlawrev-2294	652	8	the	the	DET
inlawrev-2294	652	9	financial	financial	ADJ
inlawrev-2294	652	10	statements	statement	NOUN
inlawrev-2294	652	11	.	.	PUNCT
inlawrev-2294	653	1	the	the	DET
inlawrev-2294	653	2	only	only	ADJ
inlawrev-2294	653	3	disclosure	disclosure	NOUN
inlawrev-2294	653	4	regarding	regard	VERB
inlawrev-2294	653	5	the	the	DET
inlawrev-2294	653	6	leasehold	leasehold	NOUN
inlawrev-2294	653	7	was	be	AUX
inlawrev-2294	653	8	made	make	VERB
inlawrev-2294	653	9	in	in	ADP
inlawrev-2294	653	10	a	a	DET
inlawrev-2294	653	11	note	note	NOUN
inlawrev-2294	653	12	attached	attach	VERB
inlawrev-2294	653	13	to	to	ADP
inlawrev-2294	653	14	the	the	DET
inlawrev-2294	653	15	balance	balance	NOUN
inlawrev-2294	653	16	sheet	sheet	NOUN
inlawrev-2294	653	17	in	in	ADP
inlawrev-2294	653	18	which	which	PRON
inlawrev-2294	653	19	the	the	DET
inlawrev-2294	653	20	auditors	auditor	NOUN
inlawrev-2294	653	21	disclosed	disclose	VERB
inlawrev-2294	653	22	that	that	SCONJ
inlawrev-2294	653	23	the	the	DET
inlawrev-2294	653	24	leasehold	leasehold	NOUN
inlawrev-2294	653	25	value	value	NOUN
inlawrev-2294	653	26	was	be	AUX
inlawrev-2294	653	27	arbitrary	arbitrary	ADJ
inlawrev-2294	653	28	and	and	CCONJ
inlawrev-2294	653	29	based	base	VERB
inlawrev-2294	653	30	on	on	ADP
inlawrev-2294	653	31	the	the	DET
inlawrev-2294	653	32	amount	amount	NOUN
inlawrev-2294	653	33	of	of	ADP
inlawrev-2294	653	34	stock	stock	NOUN
inlawrev-2294	653	35	issued	issue	VERB
inlawrev-2294	653	36	in	in	ADP
inlawrev-2294	653	37	exchange	exchange	NOUN
inlawrev-2294	653	38	for	for	ADP
inlawrev-2294	653	39	the	the	DET
inlawrev-2294	653	40	leasehold	leasehold	NOUN
inlawrev-2294	653	41	.	.	PUNCT
inlawrev-2294	654	1	the	the	DET
inlawrev-2294	654	2	commission	commission	NOUN
inlawrev-2294	654	3	ruled	rule	VERB
inlawrev-2294	654	4	that	that	SCONJ
inlawrev-2294	654	5	the	the	DET
inlawrev-2294	654	6	balance	balance	NOUN
inlawrev-2294	654	7	sheet	sheet	NOUN
inlawrev-2294	654	8	did	do	AUX
inlawrev-2294	654	9	not	not	PART
inlawrev-2294	654	10	present	present	VERB
inlawrev-2294	654	11	fairly	fairly	ADV
inlawrev-2294	654	12	the	the	DET
inlawrev-2294	654	13	corporation	corporation	NOUN
inlawrev-2294	654	14	's	's	PART
inlawrev-2294	654	15	financial	financial	ADJ
inlawrev-2294	654	16	position	position	NOUN
inlawrev-2294	654	17	in	in	ADP
inlawrev-2294	654	18	conformity	conformity	NOUN
inlawrev-2294	654	19	with	with	ADP
inlawrev-2294	654	20	gaap	gaap	NOUN
inlawrev-2294	654	21	,	,	PUNCT
inlawrev-2294	654	22	since	since	SCONJ
inlawrev-2294	654	23	valuation	valuation	NOUN
inlawrev-2294	654	24	of	of	ADP
inlawrev-2294	654	25	an	an	DET
inlawrev-2294	654	26	asset	asset	NOUN
inlawrev-2294	654	27	based	base	VERB
inlawrev-2294	654	28	upon	upon	SCONJ
inlawrev-2294	654	29	the	the	DET
inlawrev-2294	654	30	par	par	NOUN
inlawrev-2294	654	31	value	value	NOUN
inlawrev-2294	654	32	of	of	ADP
inlawrev-2294	654	33	its	its	PRON
inlawrev-2294	654	34	stock	stock	NOUN
inlawrev-2294	654	35	does	do	AUX
inlawrev-2294	654	36	not	not	PART
inlawrev-2294	654	37	comply	comply	VERB
inlawrev-2294	654	38	with	with	ADP
inlawrev-2294	654	39	gaap.136	gaap.136	PROPN
inlawrev-2294	654	40	the	the	DET
inlawrev-2294	654	41	commission	commission	NOUN
inlawrev-2294	654	42	further	far	ADV
inlawrev-2294	654	43	stated	state	VERB
inlawrev-2294	654	44	that	that	SCONJ
inlawrev-2294	654	45	181	181	NUM
inlawrev-2294	654	46	27	27	NUM
inlawrev-2294	654	47	s.e.c	s.e.c	NOUN
inlawrev-2294	654	48	.	.	PUNCT
inlawrev-2294	655	1	at	at	ADP
inlawrev-2294	655	2	169	169	NUM
inlawrev-2294	655	3	.	.	PUNCT
inlawrev-2294	656	1	m	m	VERB
inlawrev-2294	657	1	i	i	PRON
inlawrev-2294	657	2	d.	d.	PROPN
inlawrev-2294	657	3	at	at	ADP
inlawrev-2294	657	4	170	170	NUM
inlawrev-2294	657	5	n.17	n.17	X
inlawrev-2294	657	6	.	.	PROPN
inlawrev-2294	657	7	133	133	NUM
inlawrev-2294	658	1	0ccasionally	0ccasionally	ADV
inlawrev-2294	658	2	the	the	DET
inlawrev-2294	658	3	sec	sec	PROPN
inlawrev-2294	658	4	requires	require	VERB
inlawrev-2294	658	5	the	the	DET
inlawrev-2294	658	6	use	use	NOUN
inlawrev-2294	658	7	of	of	ADP
inlawrev-2294	658	8	footnote	footnote	NOUN
inlawrev-2294	658	9	disclosures	disclosure	NOUN
inlawrev-2294	658	10	.	.	PUNCT
inlawrev-2294	659	1	see	see	VERB
inlawrev-2294	659	2	,	,	PUNCT
inlawrev-2294	659	3	e.g	e.g	PROPN
inlawrev-2294	659	4	..	..	PUNCT
inlawrev-2294	659	5	accounting	accounting	NOUN
inlawrev-2294	659	6	series	series	PROPN
inlawrev-2294	659	7	release	release	VERB
inlawrev-2294	659	8	no	no	NOUN
inlawrev-2294	659	9	.	.	NOUN
inlawrev-2294	659	10	62	62	NUM
inlawrev-2294	659	11	,	,	PUNCT
inlawrev-2294	659	12	5	5	NUM
inlawrev-2294	659	13	fed	feed	VERB
inlawrev-2294	659	14	.	.	PUNCT
inlawrev-2294	660	1	sec	sec	PROPN
inlawrev-2294	660	2	.	.	PROPN
inlawrev-2294	660	3	l.	l.	PROPN
inlawrev-2294	660	4	rep	rep	PROPN
inlawrev-2294	660	5	.	.	PROPN
inlawrev-2294	660	6	(	(	PUNCT
inlawrev-2294	660	7	cch	cch	PROPN
inlawrev-2294	660	8	)	)	PUNCT
inlawrev-2294	660	9	1	1	NUM
inlawrev-2294	660	10	72,081	72,081	NUM
inlawrev-2294	660	11	(	(	PUNCT
inlawrev-2294	660	12	1947	1947	NUM
inlawrev-2294	660	13	)	)	PUNCT
inlawrev-2294	660	14	(	(	PUNCT
inlawrev-2294	660	15	footnote	footnote	VERB
inlawrev-2294	660	16	explanations	explanation	NOUN
inlawrev-2294	660	17	required	require	VERB
inlawrev-2294	660	18	under	under	ADP
inlawrev-2294	660	19	certain	certain	ADJ
inlawrev-2294	660	20	circumstances	circumstance	NOUN
inlawrev-2294	660	21	in	in	ADP
inlawrev-2294	660	22	summary	summary	NOUN
inlawrev-2294	660	23	earnings	earning	NOUN
inlawrev-2294	660	24	tables	table	NOUN
inlawrev-2294	660	25	)	)	PUNCT
inlawrev-2294	660	26	.	.	PUNCT
inlawrev-2294	661	1	"	"	PUNCT
inlawrev-2294	661	2	'	'	PUNCT
inlawrev-2294	661	3	accounting	accounting	NOUN
inlawrev-2294	661	4	series	series	NOUN
inlawrev-2294	661	5	release	release	VERB
inlawrev-2294	661	6	no	no	NOUN
inlawrev-2294	661	7	.	.	PROPN
inlawrev-2294	661	8	68	68	NUM
inlawrev-2294	661	9	,	,	PUNCT
inlawrev-2294	661	10	5	5	NUM
inlawrev-2294	661	11	fed	feed	VERB
inlawrev-2294	661	12	.	.	PUNCT
inlawrev-2294	662	1	sec	sec	PROPN
inlawrev-2294	662	2	.	.	PROPN
inlawrev-2294	662	3	l.	l.	PROPN
inlawrev-2294	662	4	rep	rep	PROPN
inlawrev-2294	662	5	.	.	PROPN
inlawrev-2294	662	6	(	(	PUNCT
inlawrev-2294	662	7	cch	cch	PROPN
inlawrev-2294	662	8	)	)	PUNCT
inlawrev-2294	662	9	1	1	NUM
inlawrev-2294	662	10	72,087	72,087	NUM
inlawrev-2294	662	11	(	(	PUNCT
inlawrev-2294	662	12	1949	1949	NUM
inlawrev-2294	662	13	)	)	PUNCT
inlawrev-2294	662	14	.	.	PUNCT
inlawrev-2294	663	1	13517	13517	NUM
inlawrev-2294	663	2	c.f.r	c.f.r	NOUN
inlawrev-2294	663	3	.	.	PUNCT
inlawrev-2294	664	1	§	§	PROPN
inlawrev-2294	664	2	201.2(e	201.2(e	NUM
inlawrev-2294	664	3	)	)	PUNCT
inlawrev-2294	664	4	(	(	PUNCT
inlawrev-2294	664	5	1977	1977	NUM
inlawrev-2294	664	6	)	)	PUNCT
inlawrev-2294	664	7	.	.	PUNCT
inlawrev-2294	665	1	136accounting	136accounting	NOUN
inlawrev-2294	665	2	series	series	NOUN
inlawrev-2294	665	3	release	release	VERB
inlawrev-2294	665	4	no	no	NOUN
inlawrev-2294	665	5	.	.	PROPN
inlawrev-2294	665	6	68	68	NUM
inlawrev-2294	665	7	,	,	PUNCT
inlawrev-2294	665	8	5	5	NUM
inlawrev-2294	665	9	fed	feed	VERB
inlawrev-2294	665	10	.	.	PUNCT
inlawrev-2294	666	1	sec	sec	PROPN
inlawrev-2294	666	2	.	.	PROPN
inlawrev-2294	666	3	l.	l.	PROPN
inlawrev-2294	666	4	rep	rep	PROPN
inlawrev-2294	666	5	.	.	PROPN
inlawrev-2294	666	6	(	(	PUNCT
inlawrev-2294	666	7	cch	cch	PROPN
inlawrev-2294	666	8	)	)	PUNCT
inlawrev-2294	666	9	1	1	NUM
inlawrev-2294	666	10	72,087	72,087	NUM
inlawrev-2294	666	11	,	,	PUNCT
inlawrev-2294	666	12	at	at	ADP
inlawrev-2294	666	13	62,181	62,181	NUM
inlawrev-2294	666	14	&	&	CCONJ
inlawrev-2294	666	15	62,183	62,183	NUM
inlawrev-2294	666	16	n.4	n.4	VERB
inlawrev-2294	666	17	(	(	PUNCT
inlawrev-2294	666	18	1949	1949	NUM
inlawrev-2294	666	19	)	)	PUNCT
inlawrev-2294	666	20	.	.	PUNCT
inlawrev-2294	667	1	1978	1978	NUM
inlawrev-2294	667	2	]	]	PUNCT
inlawrev-2294	667	3	qualifications	qualification	NOUN
inlawrev-2294	667	4	and	and	CCONJ
inlawrev-2294	667	5	disclaimers	disclaimer	NOUN
inlawrev-2294	667	6	461	461	NUM
inlawrev-2294	667	7	the	the	DET
inlawrev-2294	667	8	footnote	footnote	NOUN
inlawrev-2294	667	9	disclosure	disclosure	NOUN
inlawrev-2294	667	10	did	do	AUX
inlawrev-2294	667	11	not	not	PART
inlawrev-2294	667	12	cure	cure	VERB
inlawrev-2294	667	13	this	this	DET
inlawrev-2294	667	14	deficiency	deficiency	NOUN
inlawrev-2294	667	15	and	and	CCONJ
inlawrev-2294	667	16	noted	note	VERB
inlawrev-2294	667	17	:	:	PUNCT
inlawrev-2294	667	18	"	"	PUNCT
inlawrev-2294	667	19	[	[	X
inlawrev-2294	667	20	e]ven	e]ven	ADJ
inlawrev-2294	667	21	were	be	AUX
inlawrev-2294	667	22	the	the	DET
inlawrev-2294	667	23	footnote	footnote	NOUN
inlawrev-2294	667	24	to	to	ADP
inlawrev-2294	667	25	state	state	NOUN
inlawrev-2294	667	26	with	with	ADP
inlawrev-2294	667	27	complete	complete	ADJ
inlawrev-2294	667	28	frankness	frankness	NOUN
inlawrev-2294	667	29	the	the	DET
inlawrev-2294	667	30	true	true	ADJ
inlawrev-2294	667	31	fact	fact	NOUN
inlawrev-2294	667	32	that	that	SCONJ
inlawrev-2294	667	33	the	the	DET
inlawrev-2294	667	34	assets	asset	NOUN
inlawrev-2294	667	35	were	be	AUX
inlawrev-2294	667	36	over	over	ADV
inlawrev-2294	667	37	-	-	PUNCT
inlawrev-2294	667	38	valued	value	VERB
inlawrev-2294	667	39	,	,	PUNCT
inlawrev-2294	667	40	this	this	PRON
inlawrev-2294	667	41	would	would	AUX
inlawrev-2294	667	42	not	not	PART
inlawrev-2294	667	43	mitigate	mitigate	VERB
inlawrev-2294	667	44	the	the	DET
inlawrev-2294	667	45	effect	effect	NOUN
inlawrev-2294	667	46	of	of	ADP
inlawrev-2294	667	47	the	the	DET
inlawrev-2294	667	48	valuation	valuation	NOUN
inlawrev-2294	667	49	figure	figure	NOUN
inlawrev-2294	667	50	itself	itself	PRON
inlawrev-2294	667	51	.	.	PUNCT
inlawrev-2294	668	1	a	a	DET
inlawrev-2294	668	2	balance	balance	NOUN
inlawrev-2294	668	3	sheet	sheet	NOUN
inlawrev-2294	668	4	item	item	NOUN
inlawrev-2294	668	5	which	which	PRON
inlawrev-2294	668	6	is	be	AUX
inlawrev-2294	668	7	flatly	flatly	ADV
inlawrev-2294	668	8	untrue	untrue	ADJ
inlawrev-2294	668	9	will	will	AUX
inlawrev-2294	668	10	not	not	PART
inlawrev-2294	668	11	be	be	AUX
inlawrev-2294	668	12	rendered	render	VERB
inlawrev-2294	668	13	true	true	ADJ
inlawrev-2294	668	14	merely	merely	ADV
inlawrev-2294	668	15	by	by	ADP
inlawrev-2294	668	16	admission	admission	NOUN
inlawrev-2294	668	17	of	of	ADP
inlawrev-2294	668	18	untruth	untruth	NOUN
inlawrev-2294	668	19	.	.	PUNCT
inlawrev-2294	668	20	"	"	PUNCT
inlawrev-2294	669	1	137	137	NUM
inlawrev-2294	669	2	thus	thus	ADV
inlawrev-2294	669	3	,	,	PUNCT
inlawrev-2294	669	4	auditors	auditor	NOUN
inlawrev-2294	669	5	should	should	AUX
inlawrev-2294	669	6	not	not	PART
inlawrev-2294	669	7	rely	rely	VERB
inlawrev-2294	669	8	on	on	ADP
inlawrev-2294	669	9	footnote	footnote	ADJ
inlawrev-2294	669	10	disclosures	disclosure	NOUN
inlawrev-2294	669	11	in	in	ADP
inlawrev-2294	669	12	place	place	NOUN
inlawrev-2294	669	13	of	of	ADP
inlawrev-2294	669	14	a	a	DET
inlawrev-2294	669	15	clear	clear	ADJ
inlawrev-2294	669	16	qualification	qualification	NOUN
inlawrev-2294	669	17	and	and	CCONJ
inlawrev-2294	669	18	explanation	explanation	NOUN
inlawrev-2294	669	19	as	as	ADP
inlawrev-2294	669	20	to	to	ADP
inlawrev-2294	669	21	the	the	DET
inlawrev-2294	669	22	departure	departure	NOUN
inlawrev-2294	669	23	from	from	ADP
inlawrev-2294	669	24	recognized	recognize	VERB
inlawrev-2294	669	25	standards	standard	NOUN
inlawrev-2294	669	26	,	,	PUNCT
inlawrev-2294	669	27	particularly	particularly	ADV
inlawrev-2294	669	28	where	where	SCONJ
inlawrev-2294	669	29	the	the	DET
inlawrev-2294	669	30	item	item	NOUN
inlawrev-2294	669	31	is	be	AUX
inlawrev-2294	669	32	material	material	ADJ
inlawrev-2294	669	33	and	and	CCONJ
inlawrev-2294	669	34	the	the	DET
inlawrev-2294	669	35	departure	departure	NOUN
inlawrev-2294	669	36	is	be	AUX
inlawrev-2294	669	37	extreme.138	extreme.138	PROPN
inlawrev-2294	669	38	3	3	NUM
inlawrev-2294	669	39	.	.	PUNCT
inlawrev-2294	670	1	judicial	judicial	ADJ
inlawrev-2294	670	2	treatment	treatment	NOUN
inlawrev-2294	670	3	of	of	ADP
inlawrev-2294	670	4	attempts	attempt	NOUN
inlawrev-2294	670	5	at	at	ADP
inlawrev-2294	670	6	limiting	limit	VERB
inlawrev-2294	670	7	liability	liability	NOUN
inlawrev-2294	670	8	under	under	ADP
inlawrev-2294	670	9	securities	security	NOUN
inlawrev-2294	670	10	laws	law	NOUN
inlawrev-2294	670	11	.	.	PUNCT
inlawrev-2294	671	1	—	—	PUNCT
inlawrev-2294	671	2	judicial	judicial	ADJ
inlawrev-2294	671	3	response	response	NOUN
inlawrev-2294	671	4	to	to	ADP
inlawrev-2294	671	5	auditors	auditor	NOUN
inlawrev-2294	671	6	'	'	PART
inlawrev-2294	671	7	attempts	attempt	NOUN
inlawrev-2294	671	8	at	at	ADP
inlawrev-2294	671	9	limiting	limit	VERB
inlawrev-2294	671	10	liability	liability	NOUN
inlawrev-2294	671	11	under	under	ADP
inlawrev-2294	671	12	the	the	DET
inlawrev-2294	671	13	securities	security	NOUN
inlawrev-2294	671	14	laws	law	NOUN
inlawrev-2294	671	15	by	by	ADP
inlawrev-2294	671	16	qualification	qualification	NOUN
inlawrev-2294	671	17	has	have	AUX
inlawrev-2294	671	18	been	be	AUX
inlawrev-2294	671	19	minimal	minimal	ADJ
inlawrev-2294	671	20	.	.	PUNCT
inlawrev-2294	672	1	139	139	NUM
inlawrev-2294	672	2	the	the	DET
inlawrev-2294	672	3	very	very	ADV
inlawrev-2294	672	4	limited	limited	ADJ
inlawrev-2294	672	5	number	number	NOUN
inlawrev-2294	672	6	of	of	ADP
inlawrev-2294	672	7	reported	report	VERB
inlawrev-2294	672	8	cases	case	NOUN
inlawrev-2294	672	9	tend	tend	VERB
inlawrev-2294	672	10	,	,	PUNCT
inlawrev-2294	672	11	in	in	ADP
inlawrev-2294	672	12	general	general	ADJ
inlawrev-2294	672	13	,	,	PUNCT
inlawrev-2294	672	14	to	to	PART
inlawrev-2294	672	15	follow	follow	VERB
inlawrev-2294	672	16	the	the	DET
inlawrev-2294	672	17	common	common	ADJ
inlawrev-2294	672	18	law	law	NOUN
inlawrev-2294	672	19	treatment	treatment	NOUN
inlawrev-2294	672	20	.	.	PUNCT
inlawrev-2294	673	1	herzfeld	herzfeld	PROPN
inlawrev-2294	673	2	v.	v.	PROPN
inlawrev-2294	673	3	laventhol	laventhol	PROPN
inlawrev-2294	673	4	,	,	PUNCT
inlawrev-2294	673	5	kreskstein	kreskstein	PROPN
inlawrev-2294	673	6	,	,	PUNCT
inlawrev-2294	673	7	horwath	horwath	PROPN
inlawrev-2294	673	8	&	&	CCONJ
inlawrev-2294	673	9	horwath140	horwath140	PROPN
inlawrev-2294	673	10	is	be	AUX
inlawrev-2294	673	11	illustrative	illustrative	ADJ
inlawrev-2294	673	12	of	of	ADP
inlawrev-2294	673	13	the	the	DET
inlawrev-2294	673	14	current	current	ADJ
inlawrev-2294	673	15	judicial	judicial	ADJ
inlawrev-2294	673	16	attitude	attitude	NOUN
inlawrev-2294	673	17	toward	toward	ADP
inlawrev-2294	673	18	qualficiations	qualficiation	NOUN
inlawrev-2294	673	19	and	and	CCONJ
inlawrev-2294	673	20	supporting	support	VERB
inlawrev-2294	673	21	footnote	footnote	NOUN
inlawrev-2294	673	22	disclosures	disclosure	NOUN
inlawrev-2294	673	23	in	in	ADP
inlawrev-2294	673	24	the	the	DET
inlawrev-2294	673	25	rule	rule	NOUN
inlawrev-2294	673	26	10b-5	10b-5	NUM
inlawrev-2294	673	27	141	141	NUM
inlawrev-2294	673	28	actions	action	NOUN
inlawrev-2294	673	29	.	.	PUNCT
inlawrev-2294	674	1	plaintiff	plaintiff	NOUN
inlawrev-2294	674	2	herzfeld	herzfeld	PROPN
inlawrev-2294	674	3	was	be	AUX
inlawrev-2294	674	4	approached	approach	VERB
inlawrev-2294	674	5	by	by	ADP
inlawrev-2294	674	6	representatives	representative	NOUN
inlawrev-2294	674	7	of	of	ADP
inlawrev-2294	674	8	firestone	firestone	PROPN
inlawrev-2294	674	9	group	group	PROPN
inlawrev-2294	674	10	ltd	ltd	PROPN
inlawrev-2294	674	11	.	.	PROPN
inlawrev-2294	674	12	,	,	PUNCT
inlawrev-2294	674	13	a	a	DET
inlawrev-2294	674	14	california	california	PROPN
inlawrev-2294	674	15	corporation	corporation	NOUN
inlawrev-2294	674	16	primarily	primarily	ADV
inlawrev-2294	674	17	engaged	engage	VERB
inlawrev-2294	674	18	in	in	ADP
inlawrev-2294	674	19	the	the	DET
inlawrev-2294	674	20	purchase	purchase	NOUN
inlawrev-2294	674	21	and	and	CCONJ
inlawrev-2294	674	22	resale	resale	NOUN
inlawrev-2294	674	23	of	of	ADP
inlawrev-2294	674	24	real	real	ADJ
inlawrev-2294	674	25	estate	estate	NOUN
inlawrev-2294	674	26	,	,	PUNCT
inlawrev-2294	674	27	regarding	regard	VERB
inlawrev-2294	674	28	a	a	DET
inlawrev-2294	674	29	private	private	ADJ
inlawrev-2294	674	30	placement	placement	NOUN
inlawrev-2294	674	31	of	of	ADP
inlawrev-2294	674	32	firestone	firestone	PROPN
inlawrev-2294	674	33	's	's	PART
inlawrev-2294	674	34	securities	security	NOUN
inlawrev-2294	674	35	.	.	PUNCT
inlawrev-2294	675	1	the	the	DET
inlawrev-2294	675	2	focus	focus	NOUN
inlawrev-2294	675	3	of	of	ADP
inlawrev-2294	675	4	this	this	DET
inlawrev-2294	675	5	suit	suit	NOUN
inlawrev-2294	675	6	(	(	PUNCT
inlawrev-2294	675	7	and	and	CCONJ
inlawrev-2294	675	8	the	the	DET
inlawrev-2294	675	9	basis	basis	NOUN
inlawrev-2294	675	10	of	of	ADP
inlawrev-2294	675	11	plaintiffs	plaintiff	NOUN
inlawrev-2294	675	12	allegations	allegation	NOUN
inlawrev-2294	675	13	of	of	ADP
inlawrev-2294	675	14	materially	materially	ADV
inlawrev-2294	675	15	misleading	mislead	VERB
inlawrev-2294	675	16	financial	financial	ADJ
inlawrev-2294	675	17	statements	statement	NOUN
inlawrev-2294	675	18	)	)	PUNCT
inlawrev-2294	675	19	was	be	AUX
inlawrev-2294	675	20	the	the	DET
inlawrev-2294	675	21	accounting	accounting	NOUN
inlawrev-2294	675	22	treatment	treatment	NOUN
inlawrev-2294	675	23	given	give	VERB
inlawrev-2294	675	24	to	to	ADP
inlawrev-2294	675	25	two	two	NUM
inlawrev-2294	675	26	real	real	ADJ
inlawrev-2294	675	27	estate	estate	NOUN
inlawrev-2294	675	28	transactions	transaction	NOUN
inlawrev-2294	675	29	in	in	ADP
inlawrev-2294	675	30	the	the	DET
inlawrev-2294	675	31	audited	audit	VERB
inlawrev-2294	675	32	financial	financial	ADJ
inlawrev-2294	675	33	statements	statement	NOUN
inlawrev-2294	675	34	that	that	PRON
inlawrev-2294	675	35	were	be	AUX
inlawrev-2294	675	36	subsequently	subsequently	ADV
inlawrev-2294	675	37	delivered	deliver	VERB
inlawrev-2294	675	38	to	to	ADP
inlawrev-2294	675	39	the	the	DET
inlawrev-2294	675	40	plaintiff	plaintiff	NOUN
inlawrev-2294	675	41	-	-	PUNCT
inlawrev-2294	675	42	purchaser	purchaser	NOUN
inlawrev-2294	675	43	.	.	PUNCT
inlawrev-2294	676	1	the	the	DET
inlawrev-2294	676	2	transactions	transaction	NOUN
inlawrev-2294	676	3	in	in	ADP
inlawrev-2294	676	4	question	question	NOUN
inlawrev-2294	676	5	involved	involve	VERB
inlawrev-2294	676	6	firestone	firestone	PROPN
inlawrev-2294	676	7	's	's	PART
inlawrev-2294	676	8	purchase	purchase	NOUN
inlawrev-2294	676	9	of	of	ADP
inlawrev-2294	676	10	twentythree	twentythree	NOUN
inlawrev-2294	676	11	nursing	nursing	NOUN
inlawrev-2294	676	12	homes	home	NOUN
inlawrev-2294	676	13	for	for	ADP
inlawrev-2294	676	14	$	$	SYM
inlawrev-2294	676	15	13,362,000	13,362,000	NUM
inlawrev-2294	676	16	,	,	PUNCT
inlawrev-2294	676	17	with	with	ADP
inlawrev-2294	676	18	$	$	SYM
inlawrev-2294	676	19	5,000	5,000	NUM
inlawrev-2294	676	20	payable	payable	ADJ
inlawrev-2294	676	21	during	during	ADP
inlawrev-2294	676	22	the	the	DET
inlawrev-2294	676	23	statement	statement	NOUN
inlawrev-2294	676	24	year	year	NOUN
inlawrev-2294	676	25	,	,	PUNCT
inlawrev-2294	676	26	and	and	CCONJ
inlawrev-2294	676	27	firestone	firestone	PROPN
inlawrev-2294	676	28	's	's	PART
inlawrev-2294	676	29	contract	contract	NOUN
inlawrev-2294	676	30	to	to	PART
inlawrev-2294	676	31	sell	sell	VERB
inlawrev-2294	676	32	the	the	DET
inlawrev-2294	676	33	same	same	ADJ
inlawrev-2294	676	34	property	property	NOUN
inlawrev-2294	676	35	to	to	ADP
inlawrev-2294	676	36	continental	continental	PROPN
inlawrev-2294	676	37	recreation	recreation	PROPN
inlawrev-2294	676	38	co.	co.	PROPN
inlawrev-2294	676	39	for	for	ADP
inlawrev-2294	676	40	$	$	SYM
inlawrev-2294	676	41	15,393,000	15,393,000	NUM
inlawrev-2294	676	42	,	,	PUNCT
inlawrev-2294	676	43	with	with	ADP
inlawrev-2294	676	44	$	$	SYM
inlawrev-2294	676	45	25,000	25,000	NUM
inlawrev-2294	676	46	payable	payable	ADJ
inlawrev-2294	676	47	during	during	ADP
inlawrev-2294	676	48	the	the	DET
inlawrev-2294	676	49	statement	statement	NOUN
inlawrev-2294	676	50	year	year	NOUN
inlawrev-2294	676	51	.	.	PUNCT
inlawrev-2294	677	1	this	this	DET
inlawrev-2294	677	2	purchase	purchase	NOUN
inlawrev-2294	677	3	and	and	CCONJ
inlawrev-2294	677	4	resale	resale	NOUN
inlawrev-2294	677	5	represented	represent	VERB
inlawrev-2294	677	6	the	the	DET
inlawrev-2294	677	7	largest	large	ADJ
inlawrev-2294	677	8	transaction	transaction	NOUN
inlawrev-2294	677	9	ever	ever	ADV
inlawrev-2294	677	10	entered	enter	VERB
inlawrev-2294	677	11	into	into	ADP
inlawrev-2294	677	12	by	by	ADP
inlawrev-2294	677	13	firestone.142	firestone.142	PROPN
inlawrev-2294	677	14	firestone	firestone	PROPN
inlawrev-2294	677	15	wanted	want	VERB
inlawrev-2294	677	16	to	to	PART
inlawrev-2294	677	17	recognize	recognize	VERB
inlawrev-2294	677	18	the	the	DET
inlawrev-2294	677	19	entire	entire	ADJ
inlawrev-2294	677	20	profits	profit	NOUN
inlawrev-2294	677	21	of	of	ADP
inlawrev-2294	677	22	this	this	DET
inlawrev-2294	677	23	proposed	propose	VERB
inlawrev-2294	677	24	resale	resale	NOUN
inlawrev-2294	677	25	in	in	ADP
inlawrev-2294	677	26	the	the	DET
inlawrev-2294	677	27	statement	statement	NOUN
inlawrev-2294	677	28	year	year	NOUN
inlawrev-2294	677	29	so	so	SCONJ
inlawrev-2294	677	30	as	as	SCONJ
inlawrev-2294	677	31	to	to	PART
inlawrev-2294	677	32	convert	convert	VERB
inlawrev-2294	677	33	a	a	DET
inlawrev-2294	677	34	$	$	SYM
inlawrev-2294	677	35	772,108	772,108	NUM
inlawrev-2294	677	36	loss	loss	NOUN
inlawrev-2294	677	37	into	into	ADP
inlawrev-2294	677	38	a	a	DET
inlawrev-2294	677	39	$	$	SYM
inlawrev-2294	677	40	1,257,892	1,257,892	NUM
inlawrev-2294	677	41	gain	gain	NOUN
inlawrev-2294	677	42	with	with	ADP
inlawrev-2294	677	43	the	the	DET
inlawrev-2294	677	44	obvious	obvious	ADJ
inlawrev-2294	677	45	result	result	NOUN
inlawrev-2294	677	46	of	of	ADP
inlawrev-2294	677	47	making	make	VERB
inlawrev-2294	677	48	their	their	PRON
inlawrev-2294	677	49	securities	security	NOUN
inlawrev-2294	677	50	offering	offer	VERB
inlawrev-2294	677	51	con	con	PROPN
inlawrev-2294	677	52	™	™	NOUN
inlawrev-2294	677	53	id	id	NOUN
inlawrev-2294	677	54	.	.	PUNCT
inlawrev-2294	678	1	at	at	ADP
inlawrev-2294	678	2	62,180	62,180	NUM
inlawrev-2294	678	3	(	(	PUNCT
inlawrev-2294	678	4	quoting	quote	VERB
inlawrev-2294	678	5	mining	mining	NOUN
inlawrev-2294	678	6	&	&	CCONJ
inlawrev-2294	678	7	development	development	PROPN
inlawrev-2294	678	8	corp	corp	PROPN
inlawrev-2294	678	9	.	.	PROPN
inlawrev-2294	678	10	,	,	PUNCT
inlawrev-2294	678	11	1	1	NUM
inlawrev-2294	678	12	s.e.c	s.e.c	NOUN
inlawrev-2294	678	13	.	.	PUNCT
inlawrev-2294	679	1	786	786	NUM
inlawrev-2294	679	2	,	,	PUNCT
inlawrev-2294	679	3	799	799	NUM
inlawrev-2294	679	4	(	(	PUNCT
inlawrev-2294	679	5	1936	1936	NUM
inlawrev-2294	679	6	)	)	PUNCT
inlawrev-2294	679	7	)	)	PUNCT
inlawrev-2294	679	8	.	.	PUNCT
inlawrev-2294	680	1	138the	138the	DET
inlawrev-2294	680	2	facts	fact	NOUN
inlawrev-2294	680	3	of	of	ADP
inlawrev-2294	680	4	this	this	DET
inlawrev-2294	680	5	case	case	NOUN
inlawrev-2294	680	6	clearly	clearly	ADV
inlawrev-2294	680	7	presented	present	VERB
inlawrev-2294	680	8	a	a	DET
inlawrev-2294	680	9	situation	situation	NOUN
inlawrev-2294	680	10	requiring	require	VERB
inlawrev-2294	680	11	at	at	ADP
inlawrev-2294	680	12	least	least	ADJ
inlawrev-2294	680	13	a	a	DET
inlawrev-2294	680	14	qualified	qualified	ADJ
inlawrev-2294	680	15	opinion	opinion	NOUN
inlawrev-2294	680	16	.	.	PUNCT
inlawrev-2294	681	1	see	see	VERB
inlawrev-2294	681	2	aicpa	aicpa	ADJ
inlawrev-2294	681	3	professional	professional	ADJ
inlawrev-2294	681	4	standards	standard	NOUN
inlawrev-2294	681	5	,	,	PUNCT
inlawrev-2294	681	6	supra	supra	PROPN
inlawrev-2294	681	7	note	note	NOUN
inlawrev-2294	681	8	3	3	NUM
inlawrev-2294	681	9	,	,	PUNCT
inlawrev-2294	681	10	§	§	PROPN
inlawrev-2294	681	11	509.29	509.29	NUM
inlawrev-2294	681	12	.	.	PUNCT
inlawrev-2294	682	1	139a	139a	NUM
inlawrev-2294	682	2	number	number	NOUN
inlawrev-2294	682	3	of	of	ADP
inlawrev-2294	682	4	cases	case	NOUN
inlawrev-2294	682	5	have	have	AUX
inlawrev-2294	682	6	dealt	deal	VERB
inlawrev-2294	682	7	with	with	ADP
inlawrev-2294	682	8	the	the	DET
inlawrev-2294	682	9	quality	quality	NOUN
inlawrev-2294	682	10	of	of	ADP
inlawrev-2294	682	11	footnote	footnote	ADJ
inlawrev-2294	682	12	disclosures	disclosure	NOUN
inlawrev-2294	682	13	in	in	ADP
inlawrev-2294	682	14	financial	financial	ADJ
inlawrev-2294	682	15	statements	statement	NOUN
inlawrev-2294	682	16	.	.	PUNCT
inlawrev-2294	683	1	see	see	VERB
inlawrev-2294	683	2	,	,	PUNCT
inlawrev-2294	683	3	e.g	e.g	PROPN
inlawrev-2294	683	4	..	..	PROPN
inlawrev-2294	683	5	republic	republic	PROPN
inlawrev-2294	683	6	technology	technology	PROPN
inlawrev-2294	683	7	fund	fund	PROPN
inlawrev-2294	683	8	,	,	PUNCT
inlawrev-2294	683	9	inc	inc	PROPN
inlawrev-2294	683	10	.	.	PROPN
inlawrev-2294	683	11	v.	v.	PROPN
inlawrev-2294	683	12	lionel	lionel	PROPN
inlawrev-2294	683	13	corp	corp	PROPN
inlawrev-2294	683	14	.	.	PROPN
inlawrev-2294	683	15	,	,	PUNCT
inlawrev-2294	683	16	483	483	NUM
inlawrev-2294	683	17	f.2d	f.2d	ADP
inlawrev-2294	683	18	540	540	NUM
inlawrev-2294	683	19	,	,	PUNCT
inlawrev-2294	683	20	547	547	NUM
inlawrev-2294	683	21	(	(	PUNCT
inlawrev-2294	683	22	2d	2d	NUM
inlawrev-2294	683	23	cir	cir	NOUN
inlawrev-2294	683	24	.	.	PROPN
inlawrev-2294	683	25	1973	1973	NUM
inlawrev-2294	683	26	)	)	PUNCT
inlawrev-2294	683	27	(	(	PUNCT
inlawrev-2294	683	28	footnote	footnote	VERB
inlawrev-2294	683	29	disclosing	disclose	VERB
inlawrev-2294	683	30	overall	overall	ADJ
inlawrev-2294	683	31	interim	interim	ADJ
inlawrev-2294	683	32	profit	profit	NOUN
inlawrev-2294	683	33	picture	picture	NOUN
inlawrev-2294	683	34	should	should	AUX
inlawrev-2294	683	35	have	have	AUX
inlawrev-2294	683	36	been	be	AUX
inlawrev-2294	683	37	appended	append	VERB
inlawrev-2294	683	38	to	to	ADP
inlawrev-2294	683	39	financial	financial	ADJ
inlawrev-2294	683	40	statements	statement	NOUN
inlawrev-2294	683	41	)	)	PUNCT
inlawrev-2294	683	42	;	;	PUNCT
inlawrev-2294	683	43	kaiser	kaiser	PROPN
inlawrev-2294	683	44	-	-	PUNCT
inlawrev-2294	683	45	frazer	frazer	PROPN
inlawrev-2294	683	46	corp	corp	PROPN
inlawrev-2294	683	47	.	.	PROPN
inlawrev-2294	684	1	v.	v.	ADP
inlawrev-2294	684	2	otis	otis	PROPN
inlawrev-2294	684	3	&	&	CCONJ
inlawrev-2294	684	4	co.	co.	PROPN
inlawrev-2294	684	5	,	,	PUNCT
inlawrev-2294	684	6	195	195	NUM
inlawrev-2294	684	7	f.2d	f.2d	ADP
inlawrev-2294	684	8	838	838	NUM
inlawrev-2294	684	9	,	,	PUNCT
inlawrev-2294	684	10	843	843	NUM
inlawrev-2294	684	11	(	(	PUNCT
inlawrev-2294	684	12	2d	2d	NUM
inlawrev-2294	684	13	cir	cir	NOUN
inlawrev-2294	684	14	.	.	PROPN
inlawrev-2294	684	15	1952	1952	NUM
inlawrev-2294	684	16	)	)	PUNCT
inlawrev-2294	685	1	(	(	PUNCT
inlawrev-2294	685	2	footnote	footnote	VERB
inlawrev-2294	685	3	should	should	AUX
inlawrev-2294	685	4	have	have	AUX
inlawrev-2294	685	5	disclosed	disclose	VERB
inlawrev-2294	685	6	that	that	SCONJ
inlawrev-2294	685	7	material	material	NOUN
inlawrev-2294	685	8	increase	increase	NOUN
inlawrev-2294	685	9	in	in	ADP
inlawrev-2294	685	10	earnings	earning	NOUN
inlawrev-2294	685	11	was	be	AUX
inlawrev-2294	685	12	due	due	ADJ
inlawrev-2294	685	13	to	to	ADP
inlawrev-2294	685	14	inventory	inventory	NOUN
inlawrev-2294	685	15	adjustment	adjustment	NOUN
inlawrev-2294	685	16	during	during	ADP
inlawrev-2294	685	17	prior	prior	ADJ
inlawrev-2294	685	18	quarters	quarter	NOUN
inlawrev-2294	685	19	)	)	PUNCT
inlawrev-2294	685	20	;	;	PUNCT
inlawrev-2294	685	21	sec	sec	PROPN
inlawrev-2294	685	22	v.	v.	ADP
inlawrev-2294	685	23	geotek	geotek	PROPN
inlawrev-2294	685	24	,	,	PUNCT
inlawrev-2294	685	25	426	426	NUM
inlawrev-2294	685	26	f.	f.	PROPN
inlawrev-2294	685	27	supp	supp	PROPN
inlawrev-2294	685	28	.	.	PUNCT
inlawrev-2294	686	1	715	715	NUM
inlawrev-2294	686	2	(	(	PUNCT
inlawrev-2294	686	3	n.d	n.d	PROPN
inlawrev-2294	686	4	.	.	PROPN
inlawrev-2294	686	5	calif	calif	PROPN
inlawrev-2294	686	6	.	.	PROPN
inlawrev-2294	686	7	1976	1976	NUM
inlawrev-2294	686	8	)	)	PUNCT
inlawrev-2294	686	9	;	;	PUNCT
inlawrev-2294	686	10	green	green	PROPN
inlawrev-2294	686	11	v.	v.	ADP
inlawrev-2294	686	12	jonhop	jonhop	PROPN
inlawrev-2294	686	13	,	,	PUNCT
inlawrev-2294	686	14	inc	inc	PROPN
inlawrev-2294	686	15	.	.	PROPN
inlawrev-2294	686	16	,	,	PUNCT
inlawrev-2294	686	17	358	358	NUM
inlawrev-2294	686	18	f.	f.	PROPN
inlawrev-2294	686	19	supp	supp	PROPN
inlawrev-2294	686	20	.	.	PUNCT
inlawrev-2294	687	1	413	413	NUM
inlawrev-2294	687	2	(	(	PUNCT
inlawrev-2294	687	3	d.	d.	PROPN
inlawrev-2294	687	4	ore	ore	PROPN
inlawrev-2294	687	5	.	.	PUNCT
inlawrev-2294	687	6	1973	1973	NUM
inlawrev-2294	687	7	)	)	PUNCT
inlawrev-2294	687	8	.	.	PUNCT
inlawrev-2294	688	1	140540	140540	NUM
inlawrev-2294	688	2	f.2d	f.2d	PUNCT
inlawrev-2294	688	3	27	27	NUM
inlawrev-2294	688	4	(	(	PUNCT
inlawrev-2294	688	5	2d	2d	NUM
inlawrev-2294	688	6	cir	cir	NOUN
inlawrev-2294	688	7	.	.	PUNCT
inlawrev-2294	688	8	1976	1976	NUM
inlawrev-2294	688	9	)	)	PUNCT
inlawrev-2294	688	10	.	.	PUNCT
inlawrev-2294	689	1	u1	u1	PROPN
inlawrev-2294	689	2	17	17	NUM
inlawrev-2294	689	3	c.f.r	c.f.r	NOUN
inlawrev-2294	689	4	.	.	PUNCT
inlawrev-2294	690	1	§	§	PROPN
inlawrev-2294	690	2	240.10b-5	240.10b-5	NUM
inlawrev-2294	690	3	(	(	PUNCT
inlawrev-2294	690	4	1977	1977	NUM
inlawrev-2294	690	5	)	)	PUNCT
inlawrev-2294	690	6	.	.	PUNCT
inlawrev-2294	690	7	'	'	PUNCT
inlawrev-2294	691	1	"	"	PUNCT
inlawrev-2294	691	2	sales	sale	NOUN
inlawrev-2294	691	3	for	for	ADP
inlawrev-2294	691	4	1969	1969	NUM
inlawrev-2294	691	5	including	include	VERB
inlawrev-2294	691	6	this	this	DET
inlawrev-2294	691	7	transaction	transaction	NOUN
inlawrev-2294	691	8	would	would	AUX
inlawrev-2294	691	9	have	have	AUX
inlawrev-2294	691	10	been	be	AUX
inlawrev-2294	691	11	$	$	SYM
inlawrev-2294	691	12	22,132,607	22,132,607	NUM
inlawrev-2294	691	13	,	,	PUNCT
inlawrev-2294	691	14	as	as	SCONJ
inlawrev-2294	691	15	opposed	oppose	VERB
inlawrev-2294	691	16	to	to	ADP
inlawrev-2294	691	17	$	$	SYM
inlawrev-2294	691	18	6,739,607	6,739,607	NUM
inlawrev-2294	691	19	without	without	ADP
inlawrev-2294	691	20	its	its	PRON
inlawrev-2294	691	21	inclusion	inclusion	NOUN
inlawrev-2294	691	22	.	.	PUNCT
inlawrev-2294	692	1	462	462	NUM
inlawrev-2294	692	2	indiana	indiana	PROPN
inlawrev-2294	692	3	law	law	PROPN
inlawrev-2294	692	4	review	review	NOUN
inlawrev-2294	692	5	[	[	X
inlawrev-2294	692	6	vol	vol	NOUN
inlawrev-2294	692	7	.	.	PUNCT
inlawrev-2294	692	8	11:431	11:431	PROPN
inlawrev-2294	692	9	siderably	siderably	ADV
inlawrev-2294	692	10	more	more	ADV
inlawrev-2294	692	11	attractive	attractive	ADJ
inlawrev-2294	692	12	.	.	PUNCT
inlawrev-2294	693	1	however	however	ADV
inlawrev-2294	693	2	,	,	PUNCT
inlawrev-2294	693	3	the	the	DET
inlawrev-2294	693	4	defendant	defendant	NOUN
inlawrev-2294	693	5	-	-	PUNCT
inlawrev-2294	693	6	accountants	accountant	NOUN
inlawrev-2294	693	7	were	be	AUX
inlawrev-2294	693	8	hesitant	hesitant	ADJ
inlawrev-2294	693	9	to	to	PART
inlawrev-2294	693	10	recognize	recognize	VERB
inlawrev-2294	693	11	the	the	DET
inlawrev-2294	693	12	total	total	ADJ
inlawrev-2294	693	13	gain	gain	NOUN
inlawrev-2294	693	14	on	on	ADP
inlawrev-2294	693	15	the	the	DET
inlawrev-2294	693	16	resale	resale	NOUN
inlawrev-2294	693	17	agreement	agreement	NOUN
inlawrev-2294	693	18	in	in	ADP
inlawrev-2294	693	19	the	the	DET
inlawrev-2294	693	20	1969	1969	NUM
inlawrev-2294	693	21	statement	statement	NOUN
inlawrev-2294	693	22	year	year	NOUN
inlawrev-2294	693	23	primarily	primarily	ADV
inlawrev-2294	693	24	because	because	SCONJ
inlawrev-2294	693	25	of	of	ADP
inlawrev-2294	693	26	its	its	PRON
inlawrev-2294	693	27	questionable	questionable	ADJ
inlawrev-2294	693	28	compliance	compliance	NOUN
inlawrev-2294	693	29	with	with	ADP
inlawrev-2294	693	30	gaap.143	gaap.143	NOUN
inlawrev-2294	693	31	accordingly	accordingly	ADV
inlawrev-2294	693	32	,	,	PUNCT
inlawrev-2294	693	33	defendants	defendant	NOUN
inlawrev-2294	693	34	reported	report	VERB
inlawrev-2294	693	35	$	$	SYM
inlawrev-2294	693	36	235,000	235,000	NUM
inlawrev-2294	693	37	144	144	NUM
inlawrev-2294	693	38	as	as	ADP
inlawrev-2294	693	39	gross	gross	ADJ
inlawrev-2294	693	40	profit	profit	NOUN
inlawrev-2294	693	41	and	and	CCONJ
inlawrev-2294	693	42	the	the	DET
inlawrev-2294	693	43	balance	balance	NOUN
inlawrev-2294	693	44	of	of	ADP
inlawrev-2294	693	45	the	the	DET
inlawrev-2294	693	46	"	"	PUNCT
inlawrev-2294	693	47	gain	gain	NOUN
inlawrev-2294	693	48	"	"	PUNCT
inlawrev-2294	693	49	as	as	ADP
inlawrev-2294	693	50	"	"	PUNCT
inlawrev-2294	693	51	deferred	deferred	ADJ
inlawrev-2294	693	52	gross	gross	ADJ
inlawrev-2294	693	53	profit	profit	NOUN
inlawrev-2294	693	54	.	.	PUNCT
inlawrev-2294	693	55	"	"	PUNCT
inlawrev-2294	694	1	145	145	NUM
inlawrev-2294	694	2	the	the	DET
inlawrev-2294	694	3	income	income	NOUN
inlawrev-2294	694	4	statement	statement	NOUN
inlawrev-2294	694	5	contained	contain	VERB
inlawrev-2294	694	6	the	the	DET
inlawrev-2294	694	7	following	follow	VERB
inlawrev-2294	694	8	note	note	NOUN
inlawrev-2294	694	9	regarding	regard	VERB
inlawrev-2294	694	10	"	"	PUNCT
inlawrev-2294	694	11	deferred	deferred	ADJ
inlawrev-2294	694	12	gross	gross	ADJ
inlawrev-2294	694	13	profit	profit	NOUN
inlawrev-2294	694	14	"	"	PUNCT
inlawrev-2294	694	15	:	:	PUNCT
inlawrev-2294	694	16	"	"	PUNCT
inlawrev-2294	694	17	of	of	ADP
inlawrev-2294	694	18	the	the	DET
inlawrev-2294	694	19	total	total	ADJ
inlawrev-2294	694	20	gross	gross	ADJ
inlawrev-2294	694	21	profit	profit	NOUN
inlawrev-2294	694	22	of	of	ADP
inlawrev-2294	694	23	$	$	SYM
inlawrev-2294	694	24	2,030,500	2,030,500	NUM
inlawrev-2294	694	25	,	,	PUNCT
inlawrev-2294	694	26	$	$	SYM
inlawrev-2294	694	27	235,000	235,000	NUM
inlawrev-2294	694	28	is	be	AUX
inlawrev-2294	694	29	included	include	VERB
inlawrev-2294	694	30	in	in	ADP
inlawrev-2294	694	31	the	the	DET
inlawrev-2294	694	32	consolidated	consolidated	ADJ
inlawrev-2294	694	33	income	income	NOUN
inlawrev-2294	694	34	statement	statement	NOUN
inlawrev-2294	694	35	and	and	CCONJ
inlawrev-2294	694	36	the	the	DET
inlawrev-2294	694	37	balance	balance	NOUN
inlawrev-2294	694	38	,	,	PUNCT
inlawrev-2294	694	39	$	$	SYM
inlawrev-2294	694	40	1,795,500	1,795,500	NUM
inlawrev-2294	694	41	,	,	PUNCT
inlawrev-2294	694	42	will	will	AUX
inlawrev-2294	694	43	be	be	AUX
inlawrev-2294	694	44	considered	consider	VERB
inlawrev-2294	694	45	realized	realize	VERB
inlawrev-2294	694	46	when	when	SCONJ
inlawrev-2294	694	47	the	the	DET
inlawrev-2294	694	48	january	january	PROPN
inlawrev-2294	694	49	30	30	NUM
inlawrev-2294	694	50	,	,	PUNCT
inlawrev-2294	694	51	1970	1970	NUM
inlawrev-2294	694	52	payment	payment	NOUN
inlawrev-2294	694	53	is	be	AUX
inlawrev-2294	694	54	received	receive	VERB
inlawrev-2294	694	55	.	.	PUNCT
inlawrev-2294	695	1	the	the	DET
inlawrev-2294	695	2	latter	latter	ADJ
inlawrev-2294	695	3	amount	amount	NOUN
inlawrev-2294	695	4	is	be	AUX
inlawrev-2294	695	5	included	include	VERB
inlawrev-2294	695	6	in	in	ADP
inlawrev-2294	695	7	the	the	DET
inlawrev-2294	695	8	deferred	defer	VERB
inlawrev-2294	695	9	income	income	NOUN
inlawrev-2294	695	10	in	in	ADP
inlawrev-2294	695	11	the	the	DET
inlawrev-2294	695	12	consolidated	consolidated	ADJ
inlawrev-2294	695	13	balance	balance	NOUN
inlawrev-2294	695	14	sheet	sheet	NOUN
inlawrev-2294	695	15	.	.	PUNCT
inlawrev-2294	695	16	"	"	PUNCT
inlawrev-2294	696	1	148	148	NUM
inlawrev-2294	696	2	the	the	DET
inlawrev-2294	696	3	auditors	auditor	NOUN
inlawrev-2294	696	4	'	'	PART
inlawrev-2294	696	5	143	143	NUM
inlawrev-2294	696	6	apb	apb	PROPN
inlawrev-2294	696	7	statement	statement	NOUN
inlawrev-2294	696	8	no	no	INTJ
inlawrev-2294	696	9	.	.	PUNCT
inlawrev-2294	697	1	-4	-4	INTJ
inlawrev-2294	697	2	,	,	PUNCT
inlawrev-2294	697	3	supra	supra	PROPN
inlawrev-2294	697	4	note	note	PROPN
inlawrev-2294	697	5	4	4	NUM
inlawrev-2294	697	6	,	,	PUNCT
inlawrev-2294	697	7	1	1	NUM
inlawrev-2294	697	8	150	150	NUM
inlawrev-2294	697	9	,	,	PUNCT
inlawrev-2294	697	10	provides	provide	VERB
inlawrev-2294	697	11	in	in	ADP
inlawrev-2294	697	12	part	part	NOUN
inlawrev-2294	697	13	that	that	SCONJ
inlawrev-2294	697	14	revenues	revenue	NOUN
inlawrev-2294	697	15	should	should	AUX
inlawrev-2294	697	16	not	not	PART
inlawrev-2294	697	17	be	be	AUX
inlawrev-2294	697	18	recognized	recognize	VERB
inlawrev-2294	697	19	until	until	SCONJ
inlawrev-2294	697	20	the	the	DET
inlawrev-2294	697	21	"	"	PUNCT
inlawrev-2294	697	22	earnings	earning	NOUN
inlawrev-2294	697	23	process	process	NOUN
inlawrev-2294	697	24	is	be	AUX
inlawrev-2294	697	25	complete	complete	ADJ
inlawrev-2294	697	26	or	or	CCONJ
inlawrev-2294	697	27	virtually	virtually	ADV
inlawrev-2294	697	28	complete	complete	ADJ
inlawrev-2294	697	29	"	"	PUNCT
inlawrev-2294	697	30	and	and	CCONJ
inlawrev-2294	697	31	"	"	PUNCT
inlawrev-2294	697	32	an	an	DET
inlawrev-2294	697	33	exchange	exchange	NOUN
inlawrev-2294	697	34	has	have	AUX
inlawrev-2294	697	35	taken	take	VERB
inlawrev-2294	697	36	place	place	NOUN
inlawrev-2294	697	37	.	.	PUNCT
inlawrev-2294	697	38	"	"	PUNCT
inlawrev-2294	698	1	firestone	firestone	PROPN
inlawrev-2294	698	2	had	have	AUX
inlawrev-2294	698	3	paid	pay	VERB
inlawrev-2294	698	4	$	$	SYM
inlawrev-2294	698	5	5,000	5,000	NUM
inlawrev-2294	698	6	on	on	ADP
inlawrev-2294	698	7	a	a	DET
inlawrev-2294	698	8	$	$	SYM
inlawrev-2294	698	9	13,200,000	13,200,000	NUM
inlawrev-2294	698	10	purchase	purchase	NOUN
inlawrev-2294	698	11	and	and	CCONJ
inlawrev-2294	698	12	had	have	AUX
inlawrev-2294	698	13	received	receive	VERB
inlawrev-2294	698	14	$	$	SYM
inlawrev-2294	698	15	25,000	25,000	NUM
inlawrev-2294	698	16	on	on	ADP
inlawrev-2294	698	17	a	a	DET
inlawrev-2294	698	18	sales	sale	NOUN
inlawrev-2294	698	19	contract	contract	NOUN
inlawrev-2294	698	20	of	of	ADP
inlawrev-2294	698	21	$	$	SYM
inlawrev-2294	698	22	15,000,000	15,000,000	NUM
inlawrev-2294	698	23	.	.	PUNCT
inlawrev-2294	699	1	in	in	ADP
inlawrev-2294	699	2	addition	addition	NOUN
inlawrev-2294	699	3	,	,	PUNCT
inlawrev-2294	699	4	as	as	ADP
inlawrev-2294	699	5	of	of	ADP
inlawrev-2294	699	6	the	the	DET
inlawrev-2294	699	7	statement	statement	NOUN
inlawrev-2294	699	8	date	date	NOUN
inlawrev-2294	699	9	,	,	PUNCT
inlawrev-2294	699	10	the	the	DET
inlawrev-2294	699	11	accountants	accountant	NOUN
inlawrev-2294	699	12	were	be	AUX
inlawrev-2294	699	13	unsure	unsure	ADJ
inlawrev-2294	699	14	as	as	ADP
inlawrev-2294	699	15	to	to	ADP
inlawrev-2294	699	16	whether	whether	SCONJ
inlawrev-2294	699	17	certain	certain	ADJ
inlawrev-2294	699	18	conditions	condition	NOUN
inlawrev-2294	699	19	in	in	ADP
inlawrev-2294	699	20	both	both	DET
inlawrev-2294	699	21	sales	sale	NOUN
inlawrev-2294	699	22	contracts	contract	NOUN
inlawrev-2294	699	23	had	have	AUX
inlawrev-2294	699	24	been	be	AUX
inlawrev-2294	699	25	satisfied	satisfied	ADJ
inlawrev-2294	699	26	.	.	PUNCT
inlawrev-2294	700	1	'	'	PUNCT
inlawrev-2294	700	2	"	"	PUNCT
inlawrev-2294	700	3	this	this	DET
inlawrev-2294	700	4	figure	figure	NOUN
inlawrev-2294	700	5	was	be	AUX
inlawrev-2294	700	6	apparently	apparently	ADV
inlawrev-2294	700	7	arrived	arrive	VERB
inlawrev-2294	700	8	at	at	ADP
inlawrev-2294	700	9	by	by	ADP
inlawrev-2294	700	10	adding	add	VERB
inlawrev-2294	700	11	the	the	DET
inlawrev-2294	700	12	$	$	SYM
inlawrev-2294	700	13	25,000	25,000	NUM
inlawrev-2294	700	14	deposit	deposit	NOUN
inlawrev-2294	700	15	,	,	PUNCT
inlawrev-2294	700	16	a	a	DET
inlawrev-2294	700	17	$	$	SYM
inlawrev-2294	700	18	25,000	25,000	NUM
inlawrev-2294	700	19	payment	payment	NOUN
inlawrev-2294	700	20	due	due	ADJ
inlawrev-2294	700	21	in	in	ADP
inlawrev-2294	700	22	january	january	PROPN
inlawrev-2294	700	23	1970	1970	NUM
inlawrev-2294	700	24	,	,	PUNCT
inlawrev-2294	700	25	and	and	CCONJ
inlawrev-2294	700	26	$	$	SYM
inlawrev-2294	700	27	185,000	185,000	NUM
inlawrev-2294	700	28	liquidated	liquidate	VERB
inlawrev-2294	700	29	damages	damage	NOUN
inlawrev-2294	700	30	for	for	ADP
inlawrev-2294	700	31	nonperformance	nonperformance	NOUN
inlawrev-2294	700	32	.	.	PUNCT
inlawrev-2294	701	1	u5the	u5the	DET
inlawrev-2294	701	2	term	term	NOUN
inlawrev-2294	701	3	"	"	PUNCT
inlawrev-2294	701	4	deferred	deferred	ADJ
inlawrev-2294	701	5	gross	gross	ADJ
inlawrev-2294	701	6	profit	profit	NOUN
inlawrev-2294	701	7	"	"	PUNCT
inlawrev-2294	701	8	is	be	AUX
inlawrev-2294	701	9	typically	typically	ADV
inlawrev-2294	701	10	used	use	VERB
inlawrev-2294	701	11	in	in	ADP
inlawrev-2294	701	12	installment	installment	NOUN
inlawrev-2294	701	13	sales	sale	NOUN
inlawrev-2294	701	14	of	of	ADP
inlawrev-2294	701	15	realty	realty	NOUN
inlawrev-2294	701	16	to	to	PART
inlawrev-2294	701	17	indicate	indicate	VERB
inlawrev-2294	701	18	the	the	DET
inlawrev-2294	701	19	postponement	postponement	NOUN
inlawrev-2294	701	20	of	of	ADP
inlawrev-2294	701	21	income	income	NOUN
inlawrev-2294	701	22	recognition	recognition	NOUN
inlawrev-2294	701	23	until	until	SCONJ
inlawrev-2294	701	24	installments	installment	NOUN
inlawrev-2294	701	25	are	be	AUX
inlawrev-2294	701	26	received	receive	VERB
inlawrev-2294	701	27	.	.	PUNCT
inlawrev-2294	702	1	see	see	VERB
inlawrev-2294	702	2	d.	d.	PROPN
inlawrev-2294	702	3	kleso	kleso	PROPN
inlawrev-2294	702	4	,	,	PUNCT
inlawrev-2294	702	5	r.	r.	PROPN
inlawrev-2294	702	6	moutz	moutz	PROPN
inlawrev-2294	702	7	.	.	PUNCT
inlawrev-2294	702	8	&	&	CCONJ
inlawrev-2294	702	9	c.	c.	PROPN
inlawrev-2294	702	10	moyer	moyer	PROPN
inlawrev-2294	702	11	.	.	PUNCT
inlawrev-2294	703	1	intermediate	intermediate	ADJ
inlawrev-2294	703	2	principles	principle	NOUN
inlawrev-2294	703	3	of	of	ADP
inlawrev-2294	703	4	accounting	accounting	NOUN
inlawrev-2294	703	5	(	(	PUNCT
inlawrev-2294	703	6	1969	1969	NUM
inlawrev-2294	703	7	)	)	PUNCT
inlawrev-2294	703	8	;	;	PUNCT
inlawrev-2294	703	9	r.	r.	PROPN
inlawrev-2294	703	10	wixon	wixon	PROPN
inlawrev-2294	703	11	,	,	PUNCT
inlawrev-2294	703	12	w.	w.	PROPN
inlawrev-2294	703	13	kell	kell	PROPN
inlawrev-2294	703	14	,	,	PUNCT
inlawrev-2294	703	15	&	&	CCONJ
inlawrev-2294	703	16	n.	n.	PROPN
inlawrev-2294	703	17	bedford	bedford	PROPN
inlawrev-2294	703	18	.	.	PUNCT
inlawrev-2294	704	1	accountantshandbook	accountantshandbook	PROPN
inlawrev-2294	704	2	(	(	PUNCT
inlawrev-2294	704	3	5th	5th	ADJ
inlawrev-2294	704	4	ed	ed	NOUN
inlawrev-2294	704	5	.	.	PROPN
inlawrev-2294	704	6	1970	1970	NUM
inlawrev-2294	704	7	)	)	PUNCT
inlawrev-2294	704	8	.	.	PUNCT
inlawrev-2294	705	1	146540	146540	NUM
inlawrev-2294	705	2	f.2d	f.2d	PUNCT
inlawrev-2294	705	3	at	at	ADP
inlawrev-2294	705	4	31	31	NUM
inlawrev-2294	705	5	.	.	PUNCT
inlawrev-2294	706	1	the	the	DET
inlawrev-2294	706	2	full	full	ADJ
inlawrev-2294	706	3	text	text	NOUN
inlawrev-2294	706	4	of	of	ADP
inlawrev-2294	706	5	the	the	DET
inlawrev-2294	706	6	note	note	NOUN
inlawrev-2294	706	7	read	read	NOUN
inlawrev-2294	706	8	as	as	SCONJ
inlawrev-2294	706	9	follows	follow	VERB
inlawrev-2294	706	10	:	:	PUNCT
inlawrev-2294	706	11	the	the	DET
inlawrev-2294	706	12	firestone	firestone	PROPN
inlawrev-2294	706	13	group	group	PROPN
inlawrev-2294	706	14	,	,	PUNCT
inlawrev-2294	706	15	ltd	ltd	PROPN
inlawrev-2294	706	16	.	.	PROPN
inlawrev-2294	706	17	acquired	acquire	VERB
inlawrev-2294	706	18	by	by	ADP
inlawrev-2294	706	19	contract	contract	NOUN
inlawrev-2294	706	20	of	of	ADP
inlawrev-2294	706	21	sale	sale	NOUN
inlawrev-2294	706	22	a	a	DET
inlawrev-2294	706	23	group	group	NOUN
inlawrev-2294	706	24	of	of	ADP
inlawrev-2294	706	25	convalescent	convalescent	NOUN
inlawrev-2294	706	26	hospitals	hospital	NOUN
inlawrev-2294	706	27	containing	contain	VERB
inlawrev-2294	706	28	approximately	approximately	ADV
inlawrev-2294	706	29	1,900	1,900	NUM
inlawrev-2294	706	30	beds	bed	NOUN
inlawrev-2294	706	31	.	.	PUNCT
inlawrev-2294	707	1	the	the	DET
inlawrev-2294	707	2	properties	property	NOUN
inlawrev-2294	707	3	were	be	AUX
inlawrev-2294	707	4	leased	lease	VERB
inlawrev-2294	707	5	back	back	ADV
inlawrev-2294	707	6	to	to	ADP
inlawrev-2294	707	7	the	the	DET
inlawrev-2294	707	8	former	former	ADJ
inlawrev-2294	707	9	owners	owner	NOUN
inlawrev-2294	707	10	.	.	PUNCT
inlawrev-2294	708	1	in	in	ADP
inlawrev-2294	708	2	november	november	PROPN
inlawrev-2294	708	3	,	,	PUNCT
inlawrev-2294	708	4	1969	1969	NUM
inlawrev-2294	708	5	the	the	DET
inlawrev-2294	708	6	company	company	NOUN
inlawrev-2294	708	7	sold	sell	VERB
inlawrev-2294	708	8	the	the	DET
inlawrev-2294	708	9	properties	property	NOUN
inlawrev-2294	708	10	by	by	ADP
inlawrev-2294	708	11	means	mean	NOUN
inlawrev-2294	708	12	of	of	ADP
inlawrev-2294	708	13	a	a	DET
inlawrev-2294	708	14	contract	contract	NOUN
inlawrev-2294	708	15	of	of	ADP
inlawrev-2294	708	16	sale	sale	NOUN
inlawrev-2294	708	17	.	.	PUNCT
inlawrev-2294	709	1	the	the	DET
inlawrev-2294	709	2	terms	term	NOUN
inlawrev-2294	709	3	of	of	ADP
inlawrev-2294	709	4	the	the	DET
inlawrev-2294	709	5	contract	contract	NOUN
inlawrev-2294	709	6	by	by	ADP
inlawrev-2294	709	7	which	which	PRON
inlawrev-2294	709	8	the	the	DET
inlawrev-2294	709	9	firestone	firestone	PROPN
inlawrev-2294	709	10	group	group	PROPN
inlawrev-2294	709	11	,	,	PUNCT
inlawrev-2294	709	12	ltd	ltd	PROPN
inlawrev-2294	709	13	.	.	PROPN
inlawrev-2294	709	14	purchased	purchase	VERB
inlawrev-2294	709	15	the	the	DET
inlawrev-2294	709	16	properties	property	NOUN
inlawrev-2294	709	17	provide	provide	VERB
inlawrev-2294	709	18	for	for	ADP
inlawrev-2294	709	19	the	the	DET
inlawrev-2294	709	20	following	following	NOUN
inlawrev-2294	709	21	:	:	PUNCT
inlawrev-2294	709	22	assumptions	assumption	NOUN
inlawrev-2294	709	23	of	of	ADP
inlawrev-2294	709	24	existing	exist	VERB
inlawrev-2294	709	25	first	first	ADJ
inlawrev-2294	709	26	trust	trust	NOUN
inlawrev-2294	709	27	deed	deed	NOUN
inlawrev-2294	709	28	liens	lien	NOUN
inlawrev-2294	709	29	$	$	SYM
inlawrev-2294	709	30	5,822,283	5,822,283	NUM
inlawrev-2294	709	31	note	note	NOUN
inlawrev-2294	709	32	payable	payable	ADJ
inlawrev-2294	709	33	,	,	PUNCT
inlawrev-2294	709	34	secured	secure	VERB
inlawrev-2294	709	35	by	by	ADP
inlawrev-2294	709	36	second	second	ADJ
inlawrev-2294	709	37	trust	trust	NOUN
inlawrev-2294	709	38	deed	deed	NOUN
inlawrev-2294	709	39	,	,	PUNCT
inlawrev-2294	709	40	requiring	require	VERB
inlawrev-2294	709	41	monthly	monthly	ADJ
inlawrev-2294	709	42	amortization	amortization	NOUN
inlawrev-2294	709	43	of	of	ADP
inlawrev-2294	709	44	principal	principal	NOUN
inlawrev-2294	709	45	and	and	CCONJ
inlawrev-2294	709	46	interest	interest	NOUN
inlawrev-2294	709	47	at	at	ADP
inlawrev-2294	709	48	9	9	NUM
inlawrev-2294	709	49	la	la	NOUN
inlawrev-2294	709	50	°	°	PROPN
inlawrev-2294	709	51	/o	/o	PUNCT
inlawrev-2294	709	52	for	for	ADP
inlawrev-2294	709	53	25	25	NUM
inlawrev-2294	709	54	years	year	NOUN
inlawrev-2294	709	55	3,540,217	3,540,217	NUM
inlawrev-2294	709	56	cash	cash	NOUN
inlawrev-2294	709	57	:	:	PUNCT
inlawrev-2294	709	58	upon	upon	SCONJ
inlawrev-2294	709	59	contract	contract	NOUN
inlawrev-2294	709	60	execution	execution	NOUN
inlawrev-2294	709	61	5,000	5,000	NUM
inlawrev-2294	709	62	on	on	ADP
inlawrev-2294	709	63	december	december	PROPN
inlawrev-2294	709	64	20	20	NUM
inlawrev-2294	709	65	,	,	PUNCT
inlawrev-2294	709	66	1969	1969	NUM
inlawrev-2294	709	67	25,000	25,000	NUM
inlawrev-2294	709	68	on	on	ADP
inlawrev-2294	709	69	january	january	PROPN
inlawrev-2294	709	70	30	30	NUM
inlawrev-2294	709	71	,	,	PUNCT
inlawrev-2294	709	72	1970	1970	NUM
inlawrev-2294	709	73	3,970,000	3,970,000	NUM
inlawrev-2294	709	74	$	$	SYM
inlawrev-2294	709	75	13,362,500	13,362,500	NUM
inlawrev-2294	709	76	the	the	DET
inlawrev-2294	709	77	contract	contract	NOUN
inlawrev-2294	709	78	of	of	ADP
inlawrev-2294	709	79	sale	sale	NOUN
inlawrev-2294	709	80	provided	provide	VERB
inlawrev-2294	709	81	for	for	ADP
inlawrev-2294	709	82	the	the	DET
inlawrev-2294	709	83	following	following	NOUN
inlawrev-2294	709	84	:	:	PUNCT
inlawrev-2294	709	85	assumption	assumption	NOUN
inlawrev-2294	709	86	of	of	ADP
inlawrev-2294	709	87	existing	exist	VERB
inlawrev-2294	709	88	trust	trust	NOUN
inlawrev-2294	709	89	deed	dee	VERB
inlawrev-2294	709	90	liens	lien	NOUN
inlawrev-2294	709	91	$	$	SYM
inlawrev-2294	709	92	9,362,500	9,362,500	NUM
inlawrev-2294	709	93	cash	cash	NOUN
inlawrev-2294	709	94	:	:	PUNCT
inlawrev-2294	709	95	upon	upon	SCONJ
inlawrev-2294	709	96	contract	contract	NOUN
inlawrev-2294	709	97	execution	execution	NOUN
inlawrev-2294	709	98	25,000	25,000	NUM
inlawrev-2294	709	99	on	on	ADP
inlawrev-2294	709	100	january	january	PROPN
inlawrev-2294	709	101	2	2	NUM
inlawrev-2294	709	102	,	,	PUNCT
inlawrev-2294	709	103	1970	1970	NUM
inlawrev-2294	709	104	25,000	25,000	NUM
inlawrev-2294	709	105	on	on	ADP
inlawrev-2294	709	106	january	january	PROPN
inlawrev-2294	709	107	30	30	NUM
inlawrev-2294	709	108	,	,	PUNCT
inlawrev-2294	709	109	1970	1970	NUM
inlawrev-2294	709	110	4,965,250	4,965,250	NUM
inlawrev-2294	709	111	note	note	NOUN
inlawrev-2294	709	112	secured	secure	VERB
inlawrev-2294	709	113	by	by	ADP
inlawrev-2294	709	114	trust	trust	NOUN
inlawrev-2294	709	115	deed	deed	NOUN
inlawrev-2294	709	116	in	in	ADP
inlawrev-2294	709	117	favor	favor	NOUN
inlawrev-2294	709	118	of	of	ADP
inlawrev-2294	709	119	the	the	DET
inlawrev-2294	709	120	firestone	firestone	PROPN
inlawrev-2294	709	121	group	group	PROPN
inlawrev-2294	709	122	,	,	PUNCT
inlawrev-2294	709	123	ltd	ltd	PROPN
inlawrev-2294	709	124	.	.	PROPN
inlawrev-2294	709	125	requiring	require	VERB
inlawrev-2294	709	126	monthly	monthly	ADJ
inlawrev-2294	709	127	amortization	amortization	NOUN
inlawrev-2294	709	128	based	base	VERB
inlawrev-2294	709	129	on	on	ADP
inlawrev-2294	709	130	twenty	twenty	NUM
inlawrev-2294	709	131	-	-	PUNCT
inlawrev-2294	709	132	five	five	NUM
inlawrev-2294	709	133	years	year	NOUN
inlawrev-2294	709	134	with	with	ADP
inlawrev-2294	709	135	interest	interest	NOUN
inlawrev-2294	709	136	of	of	ADP
inlawrev-2294	709	137	8'/2	8'/2	NUM
inlawrev-2294	709	138	%	%	NOUN
inlawrev-2294	709	139	;	;	PUNCT
inlawrev-2294	709	140	final	final	ADJ
inlawrev-2294	709	141	payment	payment	NOUN
inlawrev-2294	709	142	due	due	ADJ
inlawrev-2294	709	143	in	in	ADP
inlawrev-2294	709	144	120th	120th	ADJ
inlawrev-2294	709	145	month	month	NOUN
inlawrev-2294	709	146	1,015,250	1,015,250	NUM
inlawrev-2294	709	147	$	$	SYM
inlawrev-2294	709	148	15,393,000	15,393,000	NUM
inlawrev-2294	709	149	1978	1978	NUM
inlawrev-2294	709	150	]	]	PUNCT
inlawrev-2294	709	151	qualifications	qualification	NOUN
inlawrev-2294	709	152	and	and	CCONJ
inlawrev-2294	709	153	disclaimers	disclaimer	NOUN
inlawrev-2294	709	154	463	463	NUM
inlawrev-2294	709	155	opinion	opinion	NOUN
inlawrev-2294	709	156	also	also	ADV
inlawrev-2294	709	157	contained	contain	VERB
inlawrev-2294	709	158	the	the	DET
inlawrev-2294	709	159	following	follow	VERB
inlawrev-2294	709	160	qualification	qualification	NOUN
inlawrev-2294	709	161	:	:	PUNCT
inlawrev-2294	709	162	"	"	PUNCT
inlawrev-2294	709	163	in	in	ADP
inlawrev-2294	709	164	our	our	PRON
inlawrev-2294	709	165	opinion	opinion	NOUN
inlawrev-2294	709	166	,	,	PUNCT
inlawrev-2294	709	167	subject	subject	ADJ
inlawrev-2294	709	168	to	to	ADP
inlawrev-2294	709	169	collectibility	collectibility	NOUN
inlawrev-2294	709	170	of	of	ADP
inlawrev-2294	709	171	the	the	DET
inlawrev-2294	709	172	balance	balance	NOUN
inlawrev-2294	709	173	receivable	receivable	NOUN
inlawrev-2294	709	174	on	on	ADP
inlawrev-2294	709	175	the	the	DET
inlawrev-2294	709	176	contract	contract	NOUN
inlawrev-2294	709	177	of	of	ADP
inlawrev-2294	709	178	sale	sale	NOUN
inlawrev-2294	709	179	(	(	PUNCT
inlawrev-2294	709	180	see	see	VERB
inlawrev-2294	709	181	note	note	NOUN
inlawrev-2294	709	182	4	4	NUM
inlawrev-2294	709	183	of	of	ADP
inlawrev-2294	709	184	notes	note	NOUN
inlawrev-2294	709	185	to	to	ADP
inlawrev-2294	709	186	financial	financial	ADJ
inlawrev-2294	709	187	statements	statement	NOUN
inlawrev-2294	709	188	)	)	PUNCT
inlawrev-2294	709	189	the	the	DET
inlawrev-2294	709	190	accompanying	accompany	VERB
inlawrev-2294	709	191	consolidated	consolidate	VERB
inlawrev-2294	709	192	balance	balance	NOUN
inlawrev-2294	709	193	sheet	sheet	NOUN
inlawrev-2294	709	194	and	and	CCONJ
inlawrev-2294	709	195	related	relate	VERB
inlawrev-2294	709	196	consolidated	consolidated	ADJ
inlawrev-2294	709	197	statements	statement	NOUN
inlawrev-2294	709	198	of	of	ADP
inlawrev-2294	709	199	income	income	NOUN
inlawrev-2294	709	200	and	and	CCONJ
inlawrev-2294	709	201	retained	retain	VERB
inlawrev-2294	709	202	earnings	earning	NOUN
inlawrev-2294	709	203	present	present	ADJ
inlawrev-2294	709	204	fairly	fairly	ADV
inlawrev-2294	709	205	the	the	DET
inlawrev-2294	709	206	financial	financial	ADJ
inlawrev-2294	709	207	position	position	NOUN
inlawrev-2294	709	208	of	of	ADP
inlawrev-2294	709	209	[	[	X
inlawrev-2294	709	210	firestone	firestone	X
inlawrev-2294	709	211	]	]	X
inlawrev-2294	709	212	.	.	PUNCT
inlawrev-2294	709	213	.	.	PUNCT
inlawrev-2294	709	214	.	.	PUNCT
inlawrev-2294	709	215	.	.	PUNCT
inlawrev-2294	709	216	"	"	PUNCT
inlawrev-2294	710	1	147	147	NUM
inlawrev-2294	710	2	a	a	DET
inlawrev-2294	710	3	cover	cover	NOUN
inlawrev-2294	710	4	letter	letter	NOUN
inlawrev-2294	710	5	,	,	PUNCT
inlawrev-2294	710	6	148	148	NUM
inlawrev-2294	710	7	written	write	VERB
inlawrev-2294	710	8	by	by	ADP
inlawrev-2294	710	9	firestone	firestone	PROPN
inlawrev-2294	710	10	and	and	CCONJ
inlawrev-2294	710	11	attached	attach	VERB
inlawrev-2294	710	12	to	to	ADP
inlawrev-2294	710	13	the	the	DET
inlawrev-2294	710	14	financial	financial	ADJ
inlawrev-2294	710	15	statements	statement	NOUN
inlawrev-2294	710	16	sent	send	VERB
inlawrev-2294	710	17	to	to	PART
inlawrev-2294	710	18	plaintiff	plaintiff	VERB
inlawrev-2294	710	19	,	,	PUNCT
inlawrev-2294	710	20	attempted	attempt	VERB
inlawrev-2294	710	21	to	to	PART
inlawrev-2294	710	22	explain	explain	VERB
inlawrev-2294	710	23	the	the	DET
inlawrev-2294	710	24	breakdown	breakdown	NOUN
inlawrev-2294	710	25	of	of	ADP
inlawrev-2294	710	26	profit	profit	NOUN
inlawrev-2294	710	27	and	and	CCONJ
inlawrev-2294	710	28	deferred	defer	VERB
inlawrev-2294	710	29	gross	gross	ADJ
inlawrev-2294	710	30	profit	profit	NOUN
inlawrev-2294	710	31	and	and	CCONJ
inlawrev-2294	710	32	offered	offer	VERB
inlawrev-2294	710	33	any	any	DET
inlawrev-2294	710	34	securities	security	NOUN
inlawrev-2294	710	35	purchasers	purchaser	NOUN
inlawrev-2294	710	36	the	the	DET
inlawrev-2294	710	37	right	right	NOUN
inlawrev-2294	710	38	to	to	PART
inlawrev-2294	710	39	rescind	rescind	VERB
inlawrev-2294	710	40	the	the	DET
inlawrev-2294	710	41	sale	sale	NOUN
inlawrev-2294	710	42	if	if	SCONJ
inlawrev-2294	710	43	the	the	DET
inlawrev-2294	710	44	audited	audit	VERB
inlawrev-2294	710	45	financial	financial	ADJ
inlawrev-2294	710	46	statements	statement	NOUN
inlawrev-2294	710	47	caused	cause	VERB
inlawrev-2294	710	48	a	a	DET
inlawrev-2294	710	49	change	change	NOUN
inlawrev-2294	710	50	in	in	ADP
inlawrev-2294	710	51	the	the	DET
inlawrev-2294	710	52	decision	decision	NOUN
inlawrev-2294	710	53	to	to	PART
inlawrev-2294	710	54	purchase	purchase	VERB
inlawrev-2294	710	55	.	.	PUNCT
inlawrev-2294	711	1	plaintiff	plaintiff	NOUN
inlawrev-2294	711	2	read	read	VERB
inlawrev-2294	711	3	the	the	DET
inlawrev-2294	711	4	cover	cover	NOUN
inlawrev-2294	711	5	letter	letter	NOUN
inlawrev-2294	711	6	but	but	CCONJ
inlawrev-2294	711	7	did	do	AUX
inlawrev-2294	711	8	not	not	PART
inlawrev-2294	711	9	read	read	VERB
inlawrev-2294	711	10	defendant	defendant	NOUN
inlawrev-2294	711	11	's	's	PART
inlawrev-2294	711	12	opinion	opinion	NOUN
inlawrev-2294	711	13	or	or	CCONJ
inlawrev-2294	711	14	notes	note	NOUN
inlawrev-2294	711	15	and	and	CCONJ
inlawrev-2294	711	16	decided	decide	VERB
inlawrev-2294	711	17	not	not	PART
inlawrev-2294	711	18	to	to	PART
inlawrev-2294	711	19	exercise	exercise	VERB
inlawrev-2294	711	20	the	the	DET
inlawrev-2294	711	21	right	right	NOUN
inlawrev-2294	711	22	of	of	ADP
inlawrev-2294	711	23	rescission	rescission	NOUN
inlawrev-2294	711	24	.	.	PUNCT
inlawrev-2294	712	1	neither	neither	CCONJ
inlawrev-2294	712	2	the	the	DET
inlawrev-2294	712	3	purchase	purchase	NOUN
inlawrev-2294	712	4	nor	nor	CCONJ
inlawrev-2294	712	5	the	the	DET
inlawrev-2294	712	6	sale	sale	NOUN
inlawrev-2294	712	7	of	of	ADP
inlawrev-2294	712	8	the	the	DET
inlawrev-2294	712	9	nursing	nursing	NOUN
inlawrev-2294	712	10	homes	home	NOUN
inlawrev-2294	712	11	were	be	AUX
inlawrev-2294	712	12	completed	complete	VERB
inlawrev-2294	712	13	,	,	PUNCT
inlawrev-2294	712	14	and	and	CCONJ
inlawrev-2294	712	15	one	one	NUM
inlawrev-2294	712	16	year	year	NOUN
inlawrev-2294	712	17	later	later	ADV
inlawrev-2294	712	18	firestone	firestone	PROPN
inlawrev-2294	712	19	filed	file	VERB
inlawrev-2294	712	20	a	a	DET
inlawrev-2294	712	21	petition	petition	NOUN
inlawrev-2294	712	22	for	for	ADP
inlawrev-2294	712	23	reorganization	reorganization	NOUN
inlawrev-2294	712	24	under	under	ADP
inlawrev-2294	712	25	the	the	DET
inlawrev-2294	712	26	bankruptcy	bankruptcy	NOUN
inlawrev-2294	712	27	act	act	PROPN
inlawrev-2294	712	28	.	.	PUNCT
inlawrev-2294	713	1	in	in	ADP
inlawrev-2294	713	2	upholding	uphold	VERB
inlawrev-2294	713	3	a	a	DET
inlawrev-2294	713	4	trial	trial	NOUN
inlawrev-2294	713	5	court	court	NOUN
inlawrev-2294	713	6	verdict	verdict	NOUN
inlawrev-2294	713	7	for	for	ADP
inlawrev-2294	713	8	plaintiff	plaintiff	NOUN
inlawrev-2294	713	9	,	,	PUNCT
inlawrev-2294	713	10	the	the	DET
inlawrev-2294	713	11	second	second	ADJ
inlawrev-2294	713	12	circuit	circuit	NOUN
inlawrev-2294	713	13	court	court	NOUN
inlawrev-2294	713	14	of	of	ADP
inlawrev-2294	713	15	appeals	appeals	PROPN
inlawrev-2294	713	16	ruled	rule	VERB
inlawrev-2294	713	17	that	that	SCONJ
inlawrev-2294	713	18	the	the	DET
inlawrev-2294	713	19	auditors	auditor	NOUN
inlawrev-2294	713	20	'	'	PART
inlawrev-2294	713	21	report	report	NOUN
inlawrev-2294	713	22	was	be	AUX
inlawrev-2294	713	23	materially	materially	ADV
inlawrev-2294	713	24	misleading	misleading	ADJ
inlawrev-2294	713	25	.	.	PUNCT
inlawrev-2294	714	1	the	the	DET
inlawrev-2294	714	2	report	report	NOUN
inlawrev-2294	714	3	included	include	VERB
inlawrev-2294	714	4	the	the	DET
inlawrev-2294	714	5	purchase	purchase	NOUN
inlawrev-2294	714	6	-	-	PUNCT
inlawrev-2294	714	7	resale	resale	NOUN
inlawrev-2294	714	8	transaction	transaction	NOUN
inlawrev-2294	714	9	without	without	ADP
inlawrev-2294	714	10	adequate	adequate	ADJ
inlawrev-2294	714	11	disclosure	disclosure	NOUN
inlawrev-2294	714	12	of	of	ADP
inlawrev-2294	714	13	all	all	DET
inlawrev-2294	714	14	material	material	ADJ
inlawrev-2294	714	15	facts	fact	NOUN
inlawrev-2294	714	16	of	of	ADP
inlawrev-2294	714	17	the	the	DET
inlawrev-2294	714	18	transaction	transaction	NOUN
inlawrev-2294	714	19	,	,	PUNCT
inlawrev-2294	714	20	and	and	CCONJ
inlawrev-2294	714	21	the	the	DET
inlawrev-2294	714	22	financial	financial	ADJ
inlawrev-2294	714	23	statements	statement	NOUN
inlawrev-2294	714	24	had	have	AUX
inlawrev-2294	714	25	been	be	AUX
inlawrev-2294	714	26	drafted	draft	VERB
inlawrev-2294	714	27	to	to	PART
inlawrev-2294	714	28	improperly	improperly	ADV
inlawrev-2294	714	29	recognize	recognize	VERB
inlawrev-2294	714	30	certain	certain	ADJ
inlawrev-2294	714	31	forms	form	NOUN
inlawrev-2294	714	32	of	of	ADP
inlawrev-2294	714	33	income.149	income.149	NOUN
inlawrev-2294	714	34	the	the	DET
inlawrev-2294	714	35	court	court	NOUN
inlawrev-2294	714	36	ruled	rule	VERB
inlawrev-2294	714	37	that	that	SCONJ
inlawrev-2294	714	38	the	the	DET
inlawrev-2294	714	39	the	the	DET
inlawrev-2294	714	40	sales	sale	NOUN
inlawrev-2294	714	41	agreement	agreement	NOUN
inlawrev-2294	714	42	also	also	ADV
inlawrev-2294	714	43	provides	provide	VERB
inlawrev-2294	714	44	for	for	ADP
inlawrev-2294	714	45	liquidated	liquidate	VERB
inlawrev-2294	714	46	damages	damage	NOUN
inlawrev-2294	714	47	of	of	ADP
inlawrev-2294	714	48	$	$	SYM
inlawrev-2294	714	49	185,000	185,000	NUM
inlawrev-2294	714	50	if	if	SCONJ
inlawrev-2294	714	51	the	the	DET
inlawrev-2294	714	52	buyer	buyer	NOUN
inlawrev-2294	714	53	fails	fail	VERB
inlawrev-2294	714	54	to	to	PART
inlawrev-2294	714	55	perform	perform	VERB
inlawrev-2294	714	56	.	.	PUNCT
inlawrev-2294	715	1	of	of	ADP
inlawrev-2294	715	2	the	the	DET
inlawrev-2294	715	3	total	total	ADJ
inlawrev-2294	715	4	gross	gross	ADJ
inlawrev-2294	715	5	profit	profit	NOUN
inlawrev-2294	715	6	of	of	ADP
inlawrev-2294	715	7	$	$	SYM
inlawrev-2294	715	8	2,030,500	2,030,500	NUM
inlawrev-2294	715	9	,	,	PUNCT
inlawrev-2294	715	10	$	$	SYM
inlawrev-2294	715	11	235,000	235,000	NUM
inlawrev-2294	715	12	is	be	AUX
inlawrev-2294	715	13	included	include	VERB
inlawrev-2294	715	14	in	in	ADP
inlawrev-2294	715	15	the	the	DET
inlawrev-2294	715	16	consolidated	consolidated	ADJ
inlawrev-2294	715	17	income	income	NOUN
inlawrev-2294	715	18	statement	statement	NOUN
inlawrev-2294	715	19	and	and	CCONJ
inlawrev-2294	715	20	the	the	DET
inlawrev-2294	715	21	balance	balance	NOUN
inlawrev-2294	715	22	,	,	PUNCT
inlawrev-2294	715	23	$	$	SYM
inlawrev-2294	715	24	1,795,500	1,795,500	NUM
inlawrev-2294	715	25	,	,	PUNCT
inlawrev-2294	715	26	will	will	AUX
inlawrev-2294	715	27	be	be	AUX
inlawrev-2294	715	28	considered	consider	VERB
inlawrev-2294	715	29	realized	realize	VERB
inlawrev-2294	715	30	when	when	SCONJ
inlawrev-2294	715	31	the	the	DET
inlawrev-2294	715	32	january	january	PROPN
inlawrev-2294	715	33	30	30	NUM
inlawrev-2294	715	34	,	,	PUNCT
inlawrev-2294	715	35	1970	1970	NUM
inlawrev-2294	715	36	payment	payment	NOUN
inlawrev-2294	715	37	is	be	AUX
inlawrev-2294	715	38	received	receive	VERB
inlawrev-2294	715	39	.	.	PUNCT
inlawrev-2294	716	1	the	the	DET
inlawrev-2294	716	2	latter	latter	ADJ
inlawrev-2294	716	3	amount	amount	NOUN
inlawrev-2294	716	4	is	be	AUX
inlawrev-2294	716	5	included	include	VERB
inlawrev-2294	716	6	in	in	ADP
inlawrev-2294	716	7	deferred	deferred	ADJ
inlawrev-2294	716	8	income	income	NOUN
inlawrev-2294	716	9	in	in	ADP
inlawrev-2294	716	10	the	the	DET
inlawrev-2294	716	11	consolidated	consolidated	ADJ
inlawrev-2294	716	12	balance	balance	NOUN
inlawrev-2294	716	13	sheet	sheet	NOUN
inlawrev-2294	716	14	.	.	PUNCT
inlawrev-2294	717	1	378	378	NUM
inlawrev-2294	717	2	f.	f.	PROPN
inlawrev-2294	717	3	supp	supp	PROPN
inlawrev-2294	717	4	.	.	PUNCT
inlawrev-2294	718	1	112	112	NUM
inlawrev-2294	718	2	,	,	PUNCT
inlawrev-2294	718	3	124	124	NUM
inlawrev-2294	718	4	(	(	PUNCT
inlawrev-2294	718	5	s.d.n.y	s.d.n.y	PROPN
inlawrev-2294	718	6	.	.	PROPN
inlawrev-2294	718	7	1974	1974	NUM
inlawrev-2294	718	8	)	)	PUNCT
inlawrev-2294	718	9	.	.	PUNCT
inlawrev-2294	719	1	u7540	u7540	INTJ
inlawrev-2294	719	2	f.2d	f.2d	VERB
inlawrev-2294	719	3	at	at	ADP
inlawrev-2294	719	4	31	31	NUM
inlawrev-2294	719	5	.	.	PUNCT
inlawrev-2294	720	1	u8the	u8the	DET
inlawrev-2294	720	2	cover	cover	NOUN
inlawrev-2294	720	3	letter	letter	NOUN
inlawrev-2294	720	4	attached	attach	VERB
inlawrev-2294	720	5	to	to	ADP
inlawrev-2294	720	6	the	the	DET
inlawrev-2294	720	7	audited	audit	VERB
inlawrev-2294	720	8	financial	financial	ADJ
inlawrev-2294	720	9	statement	statement	NOUN
inlawrev-2294	720	10	read	read	VERB
inlawrev-2294	720	11	as	as	SCONJ
inlawrev-2294	720	12	follows	follow	VERB
inlawrev-2294	720	13	:	:	PUNCT
inlawrev-2294	720	14	one	one	NUM
inlawrev-2294	720	15	transaction	transaction	NOUN
inlawrev-2294	720	16	which	which	PRON
inlawrev-2294	720	17	is	be	AUX
inlawrev-2294	720	18	reflected	reflect	VERB
inlawrev-2294	720	19	in	in	ADP
inlawrev-2294	720	20	the	the	DET
inlawrev-2294	720	21	november	november	PROPN
inlawrev-2294	720	22	30	30	NUM
inlawrev-2294	720	23	audited	audit	VERB
inlawrev-2294	720	24	financial	financial	ADJ
inlawrev-2294	720	25	statements	statement	NOUN
inlawrev-2294	720	26	has	have	AUX
inlawrev-2294	720	27	been	be	AUX
inlawrev-2294	720	28	treated	treat	VERB
inlawrev-2294	720	29	as	as	ADP
inlawrev-2294	720	30	producing	produce	VERB
inlawrev-2294	720	31	deferred	defer	VERB
inlawrev-2294	720	32	gross	gross	ADJ
inlawrev-2294	720	33	profit	profit	NOUN
inlawrev-2294	720	34	rather	rather	ADV
inlawrev-2294	720	35	than	than	ADP
inlawrev-2294	720	36	current	current	ADJ
inlawrev-2294	720	37	gross	gross	ADJ
inlawrev-2294	720	38	profit	profit	NOUN
inlawrev-2294	720	39	.	.	PUNCT
inlawrev-2294	721	1	while	while	SCONJ
inlawrev-2294	721	2	the	the	DET
inlawrev-2294	721	3	combination	combination	NOUN
inlawrev-2294	721	4	of	of	ADP
inlawrev-2294	721	5	current	current	ADJ
inlawrev-2294	721	6	and	and	CCONJ
inlawrev-2294	721	7	deferred	deferred	ADJ
inlawrev-2294	721	8	income	income	NOUN
inlawrev-2294	721	9	is	be	AUX
inlawrev-2294	721	10	actually	actually	ADV
inlawrev-2294	721	11	higher	high	ADJ
inlawrev-2294	721	12	than	than	SCONJ
inlawrev-2294	721	13	projected	project	VERB
inlawrev-2294	721	14	(	(	PUNCT
inlawrev-2294	721	15	$	$	SYM
inlawrev-2294	721	16	1,411,557	1,411,557	NUM
inlawrev-2294	721	17	as	as	SCONJ
inlawrev-2294	721	18	compared	compare	VERB
inlawrev-2294	721	19	with	with	ADP
inlawrev-2294	721	20	$	$	SYM
inlawrev-2294	721	21	1,360,000	1,360,000	NUM
inlawrev-2294	721	22	projected	project	VERB
inlawrev-2294	721	23	)	)	PUNCT
inlawrev-2294	721	24	the	the	DET
inlawrev-2294	721	25	shift	shift	NOUN
inlawrev-2294	721	26	of	of	ADP
inlawrev-2294	721	27	$	$	SYM
inlawrev-2294	721	28	1,795,500	1,795,500	NUM
inlawrev-2294	721	29	of	of	ADP
inlawrev-2294	721	30	gross	gross	ADJ
inlawrev-2294	721	31	profit	profit	NOUN
inlawrev-2294	721	32	on	on	ADP
inlawrev-2294	721	33	this	this	DET
inlawrev-2294	721	34	transaction	transaction	NOUN
inlawrev-2294	721	35	from	from	ADP
inlawrev-2294	721	36	a	a	DET
inlawrev-2294	721	37	current	current	ADJ
inlawrev-2294	721	38	basis	basis	NOUN
inlawrev-2294	721	39	to	to	ADP
inlawrev-2294	721	40	deferred	deferred	ADJ
inlawrev-2294	721	41	basis	basis	NOUN
inlawrev-2294	721	42	by	by	ADP
inlawrev-2294	721	43	the	the	DET
inlawrev-2294	721	44	auditors	auditor	NOUN
inlawrev-2294	721	45	has	have	AUX
inlawrev-2294	721	46	reduced	reduce	VERB
inlawrev-2294	721	47	current	current	ADJ
inlawrev-2294	721	48	net	net	ADJ
inlawrev-2294	721	49	income	income	NOUN
inlawrev-2294	721	50	below	below	ADP
inlawrev-2294	721	51	that	that	PRON
inlawrev-2294	721	52	originally	originally	ADV
inlawrev-2294	721	53	projected	project	VERB
inlawrev-2294	721	54	.	.	PUNCT
inlawrev-2294	721	55	.	.	PUNCT
inlawrev-2294	721	56	.	.	PUNCT
inlawrev-2294	722	1	.	.	PUNCT
inlawrev-2294	723	1	deferred	defer	VERB
inlawrev-2294	723	2	income	income	NOUN
inlawrev-2294	723	3	shown	show	VERB
inlawrev-2294	723	4	on	on	ADP
inlawrev-2294	723	5	the	the	DET
inlawrev-2294	723	6	audited	audit	VERB
inlawrev-2294	723	7	balance	balance	NOUN
inlawrev-2294	723	8	sheet	sheet	NOUN
inlawrev-2294	723	9	has	have	AUX
inlawrev-2294	723	10	been	be	AUX
inlawrev-2294	723	11	increased	increase	VERB
inlawrev-2294	723	12	to	to	ADP
inlawrev-2294	723	13	$	$	SYM
inlawrev-2294	723	14	2,834,133	2,834,133	NUM
inlawrev-2294	723	15	as	as	ADP
inlawrev-2294	723	16	against	against	ADP
inlawrev-2294	723	17	$	$	SYM
inlawrev-2294	723	18	1,421,000	1,421,000	NUM
inlawrev-2294	723	19	projected	project	VERB
inlawrev-2294	723	20	.	.	PUNCT
inlawrev-2294	724	1	a	a	DET
inlawrev-2294	724	2	breakdown	breakdown	NOUN
inlawrev-2294	724	3	of	of	ADP
inlawrev-2294	724	4	the	the	DET
inlawrev-2294	724	5	components	component	NOUN
inlawrev-2294	724	6	of	of	ADP
inlawrev-2294	724	7	the	the	DET
inlawrev-2294	724	8	deferred	defer	VERB
inlawrev-2294	724	9	income	income	NOUN
inlawrev-2294	724	10	account	account	NOUN
inlawrev-2294	724	11	is	be	AUX
inlawrev-2294	724	12	shown	show	VERB
inlawrev-2294	724	13	in	in	ADP
inlawrev-2294	724	14	the	the	DET
inlawrev-2294	724	15	audited	audit	VERB
inlawrev-2294	724	16	financial	financial	ADJ
inlawrev-2294	724	17	statements	statement	NOUN
inlawrev-2294	724	18	.	.	PUNCT
inlawrev-2294	724	19	.	.	PUNCT
inlawrev-2294	724	20	.	.	PUNCT
inlawrev-2294	725	1	.	.	PUNCT
inlawrev-2294	726	1	if	if	SCONJ
inlawrev-2294	726	2	for	for	ADP
inlawrev-2294	726	3	any	any	DET
inlawrev-2294	726	4	reason	reason	NOUN
inlawrev-2294	726	5	you	you	PRON
inlawrev-2294	726	6	find	find	VERB
inlawrev-2294	726	7	that	that	SCONJ
inlawrev-2294	726	8	the	the	DET
inlawrev-2294	726	9	changes	change	NOUN
inlawrev-2294	726	10	reflected	reflect	VERB
inlawrev-2294	726	11	in	in	ADP
inlawrev-2294	726	12	the	the	DET
inlawrev-2294	726	13	audited	audit	VERB
inlawrev-2294	726	14	financial	financial	ADJ
inlawrev-2294	726	15	statements	statement	NOUN
inlawrev-2294	726	16	are	be	AUX
inlawrev-2294	726	17	of	of	ADP
inlawrev-2294	726	18	a	a	DET
inlawrev-2294	726	19	nature	nature	NOUN
inlawrev-2294	726	20	which	which	PRON
inlawrev-2294	726	21	would	would	AUX
inlawrev-2294	726	22	have	have	AUX
inlawrev-2294	726	23	resulted	result	VERB
inlawrev-2294	726	24	in	in	ADP
inlawrev-2294	726	25	a	a	DET
inlawrev-2294	726	26	change	change	NOUN
inlawrev-2294	726	27	in	in	ADP
inlawrev-2294	726	28	your	your	PRON
inlawrev-2294	726	29	investment	investment	NOUN
inlawrev-2294	726	30	decision	decision	NOUN
inlawrev-2294	726	31	,	,	PUNCT
inlawrev-2294	726	32	we	we	PRON
inlawrev-2294	726	33	will	will	AUX
inlawrev-2294	726	34	arrange	arrange	VERB
inlawrev-2294	726	35	to	to	PART
inlawrev-2294	726	36	promptly	promptly	ADV
inlawrev-2294	726	37	refund	refund	VERB
inlawrev-2294	726	38	to	to	ADP
inlawrev-2294	726	39	you	you	PRON
inlawrev-2294	726	40	your	your	PRON
inlawrev-2294	726	41	subscription	subscription	NOUN
inlawrev-2294	726	42	payment	payment	NOUN
inlawrev-2294	726	43	.	.	PUNCT
inlawrev-2294	727	1	i	i	PRON
inlawrev-2294	727	2	d.	d.	PROPN
inlawrev-2294	727	3	at	at	ADP
inlawrev-2294	727	4	32	32	NUM
inlawrev-2294	727	5	.	.	PUNCT
inlawrev-2294	728	1	u	u	PRON
inlawrev-2294	728	2	*	*	PUNCT
inlawrev-2294	728	3	i	i	PROPN
inlawrev-2294	728	4	d.	d.	PROPN
inlawrev-2294	728	5	at	at	ADP
inlawrev-2294	728	6	35	35	NUM
inlawrev-2294	728	7	.	.	PUNCT
inlawrev-2294	729	1	464	464	NUM
inlawrev-2294	729	2	indiana	indiana	PROPN
inlawrev-2294	729	3	law	law	PROPN
inlawrev-2294	729	4	review	review	NOUN
inlawrev-2294	730	1	[	[	X
inlawrev-2294	730	2	vol	vol	NOUN
inlawrev-2294	730	3	.	.	PUNCT
inlawrev-2294	730	4	11:431	11:431	NUM
inlawrev-2294	730	5	auditors	auditor	NOUN
inlawrev-2294	730	6	'	'	PART
inlawrev-2294	730	7	qualification	qualification	NOUN
inlawrev-2294	730	8	was	be	AUX
inlawrev-2294	730	9	defective	defective	ADJ
inlawrev-2294	730	10	,	,	PUNCT
inlawrev-2294	730	11	due	due	ADP
inlawrev-2294	730	12	to	to	ADP
inlawrev-2294	730	13	a	a	DET
inlawrev-2294	730	14	failure	failure	NOUN
inlawrev-2294	730	15	to	to	PART
inlawrev-2294	730	16	include	include	VERB
inlawrev-2294	730	17	the	the	DET
inlawrev-2294	730	18	true	true	ADJ
inlawrev-2294	730	19	nature	nature	NOUN
inlawrev-2294	730	20	and	and	CCONJ
inlawrev-2294	730	21	circumstances	circumstance	NOUN
inlawrev-2294	730	22	of	of	ADP
inlawrev-2294	730	23	the	the	DET
inlawrev-2294	730	24	purchase	purchase	NOUN
inlawrev-2294	730	25	-	-	PUNCT
inlawrev-2294	730	26	resale	resale	NOUN
inlawrev-2294	730	27	transaction	transaction	NOUN
inlawrev-2294	730	28	,	,	PUNCT
inlawrev-2294	730	29	failure	failure	NOUN
inlawrev-2294	730	30	to	to	PART
inlawrev-2294	730	31	explain	explain	VERB
inlawrev-2294	730	32	the	the	DET
inlawrev-2294	730	33	basis	basis	NOUN
inlawrev-2294	730	34	for	for	ADP
inlawrev-2294	730	35	determining	determine	VERB
inlawrev-2294	730	36	the	the	DET
inlawrev-2294	730	37	$	$	SYM
inlawrev-2294	730	38	235,000	235,000	NUM
inlawrev-2294	730	39	gain	gain	NOUN
inlawrev-2294	730	40	,	,	PUNCT
inlawrev-2294	730	41	and	and	CCONJ
inlawrev-2294	730	42	failure	failure	NOUN
inlawrev-2294	730	43	to	to	PART
inlawrev-2294	730	44	adequately	adequately	ADV
inlawrev-2294	730	45	disclose	disclose	VERB
inlawrev-2294	730	46	the	the	DET
inlawrev-2294	730	47	reasons	reason	NOUN
inlawrev-2294	730	48	for	for	ADP
inlawrev-2294	730	49	the	the	DET
inlawrev-2294	730	50	qualification	qualification	NOUN
inlawrev-2294	730	51	.	.	PUNCT
inlawrev-2294	731	1	160	160	NUM
inlawrev-2294	731	2	the	the	DET
inlawrev-2294	731	3	court	court	NOUN
inlawrev-2294	731	4	also	also	ADV
inlawrev-2294	731	5	noted	note	VERB
inlawrev-2294	731	6	that	that	SCONJ
inlawrev-2294	731	7	plaintiffs	plaintiff	NOUN
inlawrev-2294	731	8	failure	failure	NOUN
inlawrev-2294	731	9	to	to	PART
inlawrev-2294	731	10	read	read	VERB
inlawrev-2294	731	11	the	the	DET
inlawrev-2294	731	12	notes	note	NOUN
inlawrev-2294	731	13	or	or	CCONJ
inlawrev-2294	731	14	opinion	opinion	NOUN
inlawrev-2294	731	15	was	be	AUX
inlawrev-2294	731	16	irrelevant	irrelevant	ADJ
inlawrev-2294	731	17	because	because	SCONJ
inlawrev-2294	731	18	of	of	ADP
inlawrev-2294	731	19	their	their	PRON
inlawrev-2294	731	20	inadequate	inadequate	ADJ
inlawrev-2294	731	21	and	and	CCONJ
inlawrev-2294	731	22	deceptive	deceptive	ADJ
inlawrev-2294	731	23	character	character	NOUN
inlawrev-2294	731	24	.	.	PUNCT
inlawrev-2294	732	1	151	151	NUM
inlawrev-2294	732	2	it	it	PRON
inlawrev-2294	732	3	is	be	AUX
inlawrev-2294	732	4	clear	clear	ADJ
inlawrev-2294	732	5	from	from	ADP
inlawrev-2294	732	6	herzfeld	herzfeld	PROPN
inlawrev-2294	732	7	that	that	SCONJ
inlawrev-2294	732	8	in	in	ADP
inlawrev-2294	732	9	an	an	DET
inlawrev-2294	732	10	action	action	NOUN
inlawrev-2294	732	11	arising	arise	VERB
inlawrev-2294	732	12	under	under	ADP
inlawrev-2294	732	13	the	the	DET
inlawrev-2294	732	14	securities	security	NOUN
inlawrev-2294	732	15	laws	law	NOUN
inlawrev-2294	732	16	the	the	DET
inlawrev-2294	732	17	courts	court	NOUN
inlawrev-2294	732	18	will	will	AUX
inlawrev-2294	732	19	demand	demand	VERB
inlawrev-2294	732	20	a	a	DET
inlawrev-2294	732	21	high	high	ADJ
inlawrev-2294	732	22	degree	degree	NOUN
inlawrev-2294	732	23	of	of	ADP
inlawrev-2294	732	24	disclosure	disclosure	NOUN
inlawrev-2294	732	25	in	in	ADP
inlawrev-2294	732	26	qualifications	qualification	NOUN
inlawrev-2294	732	27	and	and	CCONJ
inlawrev-2294	732	28	will	will	AUX
inlawrev-2294	732	29	closely	closely	ADV
inlawrev-2294	732	30	scrutinize	scrutinize	VERB
inlawrev-2294	732	31	the	the	DET
inlawrev-2294	732	32	opinion	opinion	NOUN
inlawrev-2294	732	33	in	in	ADP
inlawrev-2294	732	34	light	light	NOUN
inlawrev-2294	732	35	of	of	ADP
inlawrev-2294	732	36	surrounding	surround	VERB
inlawrev-2294	732	37	transactions	transaction	NOUN
inlawrev-2294	732	38	to	to	PART
inlawrev-2294	732	39	determine	determine	VERB
inlawrev-2294	732	40	if	if	SCONJ
inlawrev-2294	732	41	this	this	DET
inlawrev-2294	732	42	standard	standard	NOUN
inlawrev-2294	732	43	has	have	AUX
inlawrev-2294	732	44	been	be	AUX
inlawrev-2294	732	45	met	meet	VERB
inlawrev-2294	732	46	.	.	PUNCT
inlawrev-2294	733	1	in	in	ADP
inlawrev-2294	733	2	addition	addition	NOUN
inlawrev-2294	733	3	,	,	PUNCT
inlawrev-2294	733	4	although	although	SCONJ
inlawrev-2294	733	5	the	the	DET
inlawrev-2294	733	6	herzfeld	herzfeld	NOUN
inlawrev-2294	733	7	court	court	NOUN
inlawrev-2294	733	8	referred	refer	VERB
inlawrev-2294	733	9	to	to	ADP
inlawrev-2294	733	10	a.i.c.p.a	a.i.c.p.a	NOUN
inlawrev-2294	733	11	.	.	PUNCT
inlawrev-2294	733	12	standards	standard	NOUN
inlawrev-2294	733	13	on	on	ADP
inlawrev-2294	733	14	disclosure	disclosure	NOUN
inlawrev-2294	733	15	,	,	PUNCT
inlawrev-2294	733	16	the	the	DET
inlawrev-2294	733	17	court	court	NOUN
inlawrev-2294	733	18	judged	judge	VERB
inlawrev-2294	733	19	the	the	DET
inlawrev-2294	733	20	adequacy	adequacy	NOUN
inlawrev-2294	733	21	of	of	ADP
inlawrev-2294	733	22	the	the	DET
inlawrev-2294	733	23	contested	contest	VERB
inlawrev-2294	733	24	disclosure	disclosure	NOUN
inlawrev-2294	733	25	on	on	ADP
inlawrev-2294	733	26	its	its	PRON
inlawrev-2294	733	27	understandability	understandability	NOUN
inlawrev-2294	733	28	to	to	ADP
inlawrev-2294	733	29	the	the	DET
inlawrev-2294	733	30	average	average	ADJ
inlawrev-2294	733	31	reader	reader	NOUN
inlawrev-2294	733	32	.	.	PUNCT
inlawrev-2294	734	1	152	152	NUM
inlawrev-2294	734	2	4	4	NUM
inlawrev-2294	734	3	.	.	PUNCT
inlawrev-2294	734	4	conclusion	conclusion	NOUN
inlawrev-2294	734	5	:	:	PUNCT
inlawrev-2294	734	6	securities	security	NOUN
inlawrev-2294	734	7	laws	law	NOUN
inlawrev-2294	734	8	.	.	PUNCT
inlawrev-2294	735	1	—	—	PUNCT
inlawrev-2294	735	2	some	some	DET
inlawrev-2294	735	3	general	general	ADJ
inlawrev-2294	735	4	conclusions	conclusion	NOUN
inlawrev-2294	735	5	can	can	AUX
inlawrev-2294	735	6	be	be	AUX
inlawrev-2294	735	7	drawn	draw	VERB
inlawrev-2294	735	8	regarding	regard	VERB
inlawrev-2294	735	9	qualifications	qualification	NOUN
inlawrev-2294	735	10	and	and	CCONJ
inlawrev-2294	735	11	disclaimers	disclaimer	NOUN
inlawrev-2294	735	12	under	under	ADP
inlawrev-2294	735	13	the	the	DET
inlawrev-2294	735	14	securities	security	NOUN
inlawrev-2294	735	15	laws	law	NOUN
inlawrev-2294	735	16	.	.	PUNCT
inlawrev-2294	736	1	it	it	PRON
inlawrev-2294	736	2	is	be	AUX
inlawrev-2294	736	3	fairly	fairly	ADV
inlawrev-2294	736	4	clear	clear	ADJ
inlawrev-2294	736	5	that	that	SCONJ
inlawrev-2294	736	6	the	the	DET
inlawrev-2294	736	7	presence	presence	NOUN
inlawrev-2294	736	8	of	of	ADP
inlawrev-2294	736	9	a	a	DET
inlawrev-2294	736	10	disclaimer	disclaimer	NOUN
inlawrev-2294	736	11	of	of	ADP
inlawrev-2294	736	12	opinion	opinion	NOUN
inlawrev-2294	736	13	in	in	ADP
inlawrev-2294	736	14	an	an	DET
inlawrev-2294	736	15	auditor	auditor	NOUN
inlawrev-2294	736	16	's	's	PART
inlawrev-2294	736	17	report	report	NOUN
inlawrev-2294	736	18	will	will	AUX
inlawrev-2294	736	19	render	render	VERB
inlawrev-2294	736	20	the	the	DET
inlawrev-2294	736	21	filing	filing	NOUN
inlawrev-2294	736	22	defective	defective	ADJ
inlawrev-2294	736	23	under	under	ADP
inlawrev-2294	736	24	the	the	DET
inlawrev-2294	736	25	securities	security	NOUN
inlawrev-2294	736	26	laws	law	NOUN
inlawrev-2294	736	27	.	.	PUNCT
inlawrev-2294	737	1	in	in	ADP
inlawrev-2294	737	2	general	general	ADJ
inlawrev-2294	737	3	,	,	PUNCT
inlawrev-2294	737	4	qualifications	qualification	NOUN
inlawrev-2294	737	5	and	and	CCONJ
inlawrev-2294	737	6	footnote	footnote	VERB
inlawrev-2294	737	7	disclosures	disclosure	NOUN
inlawrev-2294	737	8	arising	arise	VERB
inlawrev-2294	737	9	from	from	ADP
inlawrev-2294	737	10	departures	departure	NOUN
inlawrev-2294	737	11	from	from	ADP
inlawrev-2294	737	12	gaap	gaap	PROPN
inlawrev-2294	737	13	are	be	AUX
inlawrev-2294	737	14	unacceptable	unacceptable	ADJ
inlawrev-2294	737	15	,	,	PUNCT
inlawrev-2294	737	16	as	as	SCONJ
inlawrev-2294	737	17	are	be	AUX
inlawrev-2294	737	18	qualifications	qualification	NOUN
inlawrev-2294	737	19	due	due	ADJ
inlawrev-2294	737	20	to	to	ADP
inlawrev-2294	737	21	scope	scope	NOUN
inlawrev-2294	737	22	limitations	limitation	NOUN
inlawrev-2294	737	23	and	and	CCONJ
inlawrev-2294	737	24	"	"	PUNCT
inlawrev-2294	737	25	open	open	ADJ
inlawrev-2294	737	26	ended	ended	ADJ
inlawrev-2294	737	27	"	"	PUNCT
inlawrev-2294	737	28	qualifications	qualification	NOUN
inlawrev-2294	737	29	due	due	ADJ
inlawrev-2294	737	30	to	to	PART
inlawrev-2294	737	31	need	need	VERB
inlawrev-2294	737	32	for	for	ADP
inlawrev-2294	737	33	additional	additional	ADJ
inlawrev-2294	737	34	financing	financing	NOUN
inlawrev-2294	737	35	.	.	PUNCT
inlawrev-2294	738	1	in	in	ADP
inlawrev-2294	738	2	any	any	DET
inlawrev-2294	738	3	case	case	NOUN
inlawrev-2294	738	4	,	,	PUNCT
inlawrev-2294	738	5	where	where	SCONJ
inlawrev-2294	738	6	extensive	extensive	ADJ
inlawrev-2294	738	7	qualifications	qualification	NOUN
inlawrev-2294	738	8	are	be	AUX
inlawrev-2294	738	9	present	present	ADJ
inlawrev-2294	738	10	there	there	PRON
inlawrev-2294	738	11	is	be	VERB
inlawrev-2294	738	12	always	always	ADV
inlawrev-2294	738	13	a	a	DET
inlawrev-2294	738	14	chance	chance	NOUN
inlawrev-2294	738	15	the	the	DET
inlawrev-2294	738	16	sec	sec	PROPN
inlawrev-2294	738	17	will	will	AUX
inlawrev-2294	738	18	treat	treat	VERB
inlawrev-2294	738	19	the	the	DET
inlawrev-2294	738	20	pervasiveness	pervasiveness	NOUN
inlawrev-2294	738	21	of	of	ADP
inlawrev-2294	738	22	the	the	DET
inlawrev-2294	738	23	qualification	qualification	NOUN
inlawrev-2294	738	24	as	as	ADP
inlawrev-2294	738	25	negating	negate	VERB
inlawrev-2294	738	26	the	the	DET
inlawrev-2294	738	27	overall	overall	ADJ
inlawrev-2294	738	28	affirmative	affirmative	ADJ
inlawrev-2294	738	29	opinion	opinion	NOUN
inlawrev-2294	738	30	or	or	CCONJ
inlawrev-2294	738	31	will	will	AUX
inlawrev-2294	738	32	possibly	possibly	ADV
inlawrev-2294	738	33	raise	raise	VERB
inlawrev-2294	738	34	questions	question	NOUN
inlawrev-2294	738	35	as	as	ADP
inlawrev-2294	738	36	to	to	ADP
inlawrev-2294	738	37	the	the	DET
inlawrev-2294	738	38	adequacy	adequacy	NOUN
inlawrev-2294	738	39	of	of	ADP
inlawrev-2294	738	40	the	the	DET
inlawrev-2294	738	41	audit	audit	NOUN
inlawrev-2294	738	42	.	.	PUNCT
inlawrev-2294	739	1	qualifications	qualification	NOUN
inlawrev-2294	739	2	and	and	CCONJ
inlawrev-2294	739	3	footnote	footnote	VERB
inlawrev-2294	739	4	disclosures	disclosure	NOUN
inlawrev-2294	739	5	should	should	AUX
inlawrev-2294	739	6	not	not	PART
inlawrev-2294	739	7	be	be	AUX
inlawrev-2294	739	8	relied	rely	VERB
inlawrev-2294	739	9	upon	upon	SCONJ
inlawrev-2294	739	10	to	to	PART
inlawrev-2294	739	11	rectify	rectify	VERB
inlawrev-2294	739	12	clearly	clearly	ADV
inlawrev-2294	739	13	inadequate	inadequate	ADJ
inlawrev-2294	739	14	or	or	CCONJ
inlawrev-2294	739	15	misleading	mislead	VERB
inlawrev-2294	739	16	160the	160the	DET
inlawrev-2294	739	17	district	district	NOUN
inlawrev-2294	739	18	court	court	NOUN
inlawrev-2294	739	19	listed	list	VERB
inlawrev-2294	739	20	ten	ten	NUM
inlawrev-2294	739	21	items	item	NOUN
inlawrev-2294	739	22	which	which	PRON
inlawrev-2294	739	23	,	,	PUNCT
inlawrev-2294	739	24	in	in	ADP
inlawrev-2294	739	25	its	its	PRON
inlawrev-2294	739	26	opinion	opinion	NOUN
inlawrev-2294	739	27	,	,	PUNCT
inlawrev-2294	739	28	should	should	AUX
inlawrev-2294	739	29	have	have	AUX
inlawrev-2294	739	30	been	be	AUX
inlawrev-2294	739	31	disclosed	disclose	VERB
inlawrev-2294	739	32	in	in	ADP
inlawrev-2294	739	33	order	order	NOUN
inlawrev-2294	739	34	to	to	PART
inlawrev-2294	739	35	eliminate	eliminate	VERB
inlawrev-2294	739	36	the	the	DET
inlawrev-2294	739	37	misleading	misleading	ADJ
inlawrev-2294	739	38	nature	nature	NOUN
inlawrev-2294	739	39	of	of	ADP
inlawrev-2294	739	40	the	the	DET
inlawrev-2294	739	41	statements	statement	NOUN
inlawrev-2294	739	42	.	.	PUNCT
inlawrev-2294	740	1	378	378	NUM
inlawrev-2294	740	2	f.	f.	PROPN
inlawrev-2294	740	3	supp	supp	PROPN
inlawrev-2294	740	4	.	.	PUNCT
inlawrev-2294	741	1	at	at	ADP
inlawrev-2294	741	2	125	125	NUM
inlawrev-2294	741	3	-	-	SYM
inlawrev-2294	741	4	26	26	NUM
inlawrev-2294	741	5	.	.	PUNCT
inlawrev-2294	742	1	the	the	DET
inlawrev-2294	742	2	court	court	NOUN
inlawrev-2294	742	3	of	of	ADP
inlawrev-2294	742	4	appeals	appeals	PROPN
inlawrev-2294	742	5	disagreed	disagree	VERB
inlawrev-2294	742	6	,	,	PUNCT
inlawrev-2294	742	7	ruling	rule	VERB
inlawrev-2294	742	8	that	that	SCONJ
inlawrev-2294	742	9	the	the	DET
inlawrev-2294	742	10	principal	principal	ADJ
inlawrev-2294	742	11	flaw	flaw	NOUN
inlawrev-2294	742	12	in	in	ADP
inlawrev-2294	742	13	the	the	DET
inlawrev-2294	742	14	financial	financial	ADJ
inlawrev-2294	742	15	statements	statement	NOUN
inlawrev-2294	742	16	was	be	AUX
inlawrev-2294	742	17	the	the	DET
inlawrev-2294	742	18	recordation	recordation	NOUN
inlawrev-2294	742	19	of	of	ADP
inlawrev-2294	742	20	the	the	DET
inlawrev-2294	742	21	purchase	purchase	NOUN
inlawrev-2294	742	22	-	-	PUNCT
inlawrev-2294	742	23	resale	resale	NOUN
inlawrev-2294	742	24	transaction	transaction	NOUN
inlawrev-2294	742	25	as	as	ADP
inlawrev-2294	742	26	complete	complete	ADJ
inlawrev-2294	742	27	during	during	ADP
inlawrev-2294	742	28	fiscal	fiscal	ADJ
inlawrev-2294	742	29	year	year	NOUN
inlawrev-2294	742	30	1969	1969	NUM
inlawrev-2294	742	31	.	.	PUNCT
inlawrev-2294	743	1	540	540	NUM
inlawrev-2294	743	2	f.2d	f.2d	NOUN
inlawrev-2294	743	3	at	at	ADP
inlawrev-2294	743	4	37	37	NUM
inlawrev-2294	743	5	.	.	PUNCT
inlawrev-2294	744	1	the	the	DET
inlawrev-2294	744	2	court	court	NOUN
inlawrev-2294	744	3	also	also	ADV
inlawrev-2294	744	4	noted	note	VERB
inlawrev-2294	744	5	that	that	SCONJ
inlawrev-2294	744	6	the	the	DET
inlawrev-2294	744	7	explanatory	explanatory	ADJ
inlawrev-2294	744	8	paragraph	paragraph	NOUN
inlawrev-2294	744	9	of	of	ADP
inlawrev-2294	744	10	the	the	DET
inlawrev-2294	744	11	auditors	auditor	NOUN
inlawrev-2294	744	12	'	'	PART
inlawrev-2294	744	13	opinion	opinion	NOUN
inlawrev-2294	744	14	failed	fail	VERB
inlawrev-2294	744	15	to	to	PART
inlawrev-2294	744	16	meet	meet	VERB
inlawrev-2294	744	17	minimum	minimum	NOUN
inlawrev-2294	744	18	a.i.c.p.a	a.i.c.p.a	NOUN
inlawrev-2294	744	19	.	.	PUNCT
inlawrev-2294	745	1	standards	standard	NOUN
inlawrev-2294	745	2	.	.	PUNCT
inlawrev-2294	746	1	the	the	DET
inlawrev-2294	746	2	court	court	NOUN
inlawrev-2294	746	3	cited	cite	VERB
inlawrev-2294	746	4	a.i.c.p.a	a.i.c.p.a	ADP
inlawrev-2294	746	5	.	.	PUNCT
inlawrev-2294	746	6	,	,	PUNCT
inlawrev-2294	746	7	statements	statement	NOUN
inlawrev-2294	746	8	on	on	ADP
inlawrev-2294	746	9	auditing	auditing	NOUN
inlawrev-2294	746	10	procedure	procedure	NOUN
inlawrev-2294	746	11	,	,	PUNCT
inlawrev-2294	746	12	aicpa	aicpa	VERB
inlawrev-2294	746	13	statement	statement	NOUN
inlawrev-2294	747	1	no	no	INTJ
inlawrev-2294	747	2	.	.	PROPN
inlawrev-2294	747	3	33	33	NUM
inlawrev-2294	747	4	,	,	PUNCT
inlawrev-2294	747	5	at	at	ADP
inlawrev-2294	747	6	16	16	NUM
inlawrev-2294	747	7	(	(	PUNCT
inlawrev-2294	747	8	1963	1963	NUM
inlawrev-2294	747	9	)	)	PUNCT
inlawrev-2294	747	10	,	,	PUNCT
inlawrev-2294	747	11	reprinted	reprint	VERB
inlawrev-2294	747	12	in	in	ADP
inlawrev-2294	747	13	aicpa	aicpa	ADJ
inlawrev-2294	747	14	professional	professional	ADJ
inlawrev-2294	747	15	standards	standard	NOUN
inlawrev-2294	747	16	,	,	PUNCT
inlawrev-2294	747	17	supra	supra	PROPN
inlawrev-2294	747	18	note	note	NOUN
inlawrev-2294	747	19	3	3	NUM
inlawrev-2294	747	20	,	,	PUNCT
inlawrev-2294	747	21	§	§	PROPN
inlawrev-2294	747	22	509.32	509.32	NUM
inlawrev-2294	747	23	,	,	PUNCT
inlawrev-2294	747	24	as	as	ADP
inlawrev-2294	747	25	requiring	require	VERB
inlawrev-2294	747	26	complete	complete	ADJ
inlawrev-2294	747	27	disclosure	disclosure	NOUN
inlawrev-2294	747	28	of	of	ADP
inlawrev-2294	747	29	the	the	DET
inlawrev-2294	747	30	reasons	reason	NOUN
inlawrev-2294	747	31	for	for	ADP
inlawrev-2294	747	32	the	the	DET
inlawrev-2294	747	33	qualification	qualification	NOUN
inlawrev-2294	747	34	.	.	PUNCT
inlawrev-2294	748	1	the	the	DET
inlawrev-2294	748	2	court	court	NOUN
inlawrev-2294	748	3	noted	note	VERB
inlawrev-2294	748	4	that	that	SCONJ
inlawrev-2294	748	5	this	this	DET
inlawrev-2294	748	6	requirement	requirement	NOUN
inlawrev-2294	748	7	could	could	AUX
inlawrev-2294	748	8	have	have	AUX
inlawrev-2294	748	9	been	be	AUX
inlawrev-2294	748	10	easily	easily	ADV
inlawrev-2294	748	11	satisfied	satisfied	ADJ
inlawrev-2294	748	12	and	and	CCONJ
inlawrev-2294	748	13	suggested	suggest	VERB
inlawrev-2294	748	14	that	that	SCONJ
inlawrev-2294	748	15	the	the	DET
inlawrev-2294	748	16	following	follow	VERB
inlawrev-2294	748	17	disclosure	disclosure	NOUN
inlawrev-2294	748	18	would	would	AUX
inlawrev-2294	748	19	have	have	AUX
inlawrev-2294	748	20	been	be	AUX
inlawrev-2294	748	21	sufficient	sufficient	ADJ
inlawrev-2294	748	22	:	:	PUNCT
inlawrev-2294	748	23	"	"	PUNCT
inlawrev-2294	748	24	agreements	agreement	NOUN
inlawrev-2294	748	25	for	for	ADP
inlawrev-2294	748	26	the	the	DET
inlawrev-2294	748	27	purchase	purchase	NOUN
inlawrev-2294	748	28	of	of	ADP
inlawrev-2294	748	29	monterey	monterey	NOUN
inlawrev-2294	748	30	nursing	nursing	NOUN
inlawrev-2294	748	31	inns	inns	PROPN
inlawrev-2294	748	32	,	,	PUNCT
inlawrev-2294	748	33	inc	inc	PROPN
inlawrev-2294	748	34	.	.	PROPN
inlawrev-2294	748	35	for	for	ADP
inlawrev-2294	748	36	$	$	SYM
inlawrev-2294	748	37	13,362,500	13,362,500	NUM
inlawrev-2294	748	38	and	and	CCONJ
inlawrev-2294	748	39	the	the	DET
inlawrev-2294	748	40	sale	sale	NOUN
inlawrev-2294	748	41	thereof	thereof	ADV
inlawrev-2294	748	42	to	to	ADP
inlawrev-2294	748	43	continental	continental	PROPN
inlawrev-2294	748	44	recreation	recreation	PROPN
inlawrev-2294	748	45	,	,	PUNCT
inlawrev-2294	748	46	inc	inc	PROPN
inlawrev-2294	748	47	.	.	PROPN
inlawrev-2294	748	48	for	for	ADP
inlawrev-2294	748	49	$	$	SYM
inlawrev-2294	748	50	15,393,000	15,393,000	NUM
inlawrev-2294	748	51	,	,	PUNCT
inlawrev-2294	748	52	have	have	AUX
inlawrev-2294	748	53	been	be	AUX
inlawrev-2294	748	54	executed	execute	VERB
inlawrev-2294	748	55	.	.	PUNCT
inlawrev-2294	749	1	when	when	SCONJ
inlawrev-2294	749	2	,	,	PUNCT
inlawrev-2294	749	3	as	as	ADP
inlawrev-2294	749	4	and	and	CCONJ
inlawrev-2294	749	5	if	if	SCONJ
inlawrev-2294	749	6	these	these	DET
inlawrev-2294	749	7	transactions	transaction	NOUN
inlawrev-2294	749	8	are	be	AUX
inlawrev-2294	749	9	consummated	consummate	VERB
inlawrev-2294	749	10	,	,	PUNCT
inlawrev-2294	749	11	fgl	fgl	PROPN
inlawrev-2294	749	12	expects	expect	VERB
inlawrev-2294	749	13	to	to	PART
inlawrev-2294	749	14	realize	realize	VERB
inlawrev-2294	749	15	a	a	DET
inlawrev-2294	749	16	profit	profit	NOUN
inlawrev-2294	749	17	of	of	ADP
inlawrev-2294	749	18	$	$	SYM
inlawrev-2294	749	19	2,030,500	2,030,500	NUM
inlawrev-2294	749	20	.	.	PUNCT
inlawrev-2294	749	21	"	"	PUNCT
inlawrev-2294	750	1	540	540	NUM
inlawrev-2294	750	2	f.2d	f.2d	NOUN
inlawrev-2294	750	3	at	at	ADP
inlawrev-2294	750	4	36	36	NUM
inlawrev-2294	750	5	.	.	PUNCT
inlawrev-2294	750	6	,	,	PUNCT
inlawrev-2294	750	7	5l540	5l540	NUM
inlawrev-2294	750	8	f.2d	f.2d	X
inlawrev-2294	750	9	at	at	ADP
inlawrev-2294	750	10	37	37	NUM
inlawrev-2294	750	11	.	.	PUNCT
inlawrev-2294	751	1	152	152	NUM
inlawrev-2294	751	2	"	"	PUNCT
inlawrev-2294	751	3	[	[	X
inlawrev-2294	751	4	i]nvestors	i]nvestors	X
inlawrev-2294	751	5	[	[	X
inlawrev-2294	751	6	should	should	AUX
inlawrev-2294	751	7	]	]	PART
inlawrev-2294	751	8	be	be	AUX
inlawrev-2294	751	9	provided	provide	VERB
inlawrev-2294	751	10	'	'	PUNCT
inlawrev-2294	751	11	with	with	ADP
inlawrev-2294	751	12	all	all	DET
inlawrev-2294	751	13	the	the	DET
inlawrev-2294	751	14	facts	fact	NOUN
inlawrev-2294	751	15	needed	need	VERB
inlawrev-2294	751	16	to	to	PART
inlawrev-2294	751	17	make	make	VERB
inlawrev-2294	751	18	intelligent	intelligent	ADJ
inlawrev-2294	751	19	investment	investment	NOUN
inlawrev-2294	751	20	decisions	decision	NOUN
inlawrev-2294	751	21	[	[	X
inlawrev-2294	751	22	which	which	PRON
inlawrev-2294	751	23	]	]	PUNCT
inlawrev-2294	751	24	can	can	AUX
inlawrev-2294	751	25	only	only	ADV
inlawrev-2294	751	26	be	be	AUX
inlawrev-2294	751	27	accomplished	accomplish	VERB
inlawrev-2294	751	28	if	if	SCONJ
inlawrev-2294	751	29	financial	financial	ADJ
inlawrev-2294	751	30	statements	statement	NOUN
inlawrev-2294	751	31	fully	fully	ADV
inlawrev-2294	751	32	and	and	CCONJ
inlawrev-2294	751	33	fairly	fairly	ADV
inlawrev-2294	751	34	portray	portray	VERB
inlawrev-2294	751	35	the	the	DET
inlawrev-2294	751	36	actual	actual	ADJ
inlawrev-2294	751	37	financial	financial	ADJ
inlawrev-2294	751	38	condition	condition	NOUN
inlawrev-2294	751	39	of	of	ADP
inlawrev-2294	751	40	the	the	DET
inlawrev-2294	751	41	company	company	NOUN
inlawrev-2294	751	42	.	.	PUNCT
inlawrev-2294	751	43	'	'	PUNCT
inlawrev-2294	752	1	"	"	PUNCT
inlawrev-2294	753	1	i	i	PRON
inlawrev-2294	753	2	d.	d.	PROPN
inlawrev-2294	753	3	at	at	ADP
inlawrev-2294	753	4	32	32	NUM
inlawrev-2294	753	5	-	-	SYM
inlawrev-2294	753	6	33	33	NUM
inlawrev-2294	753	7	(	(	PUNCT
inlawrev-2294	753	8	quoting	quote	VERB
inlawrev-2294	753	9	the	the	DET
inlawrev-2294	753	10	district	district	NOUN
inlawrev-2294	753	11	court	court	NOUN
inlawrev-2294	753	12	)	)	PUNCT
inlawrev-2294	753	13	.	.	PUNCT
inlawrev-2294	754	1	1978	1978	NUM
inlawrev-2294	754	2	]	]	PUNCT
inlawrev-2294	754	3	qualifications	qualification	NOUN
inlawrev-2294	754	4	and	and	CCONJ
inlawrev-2294	754	5	disclaimers	disclaimer	NOUN
inlawrev-2294	754	6	465	465	NUM
inlawrev-2294	754	7	disclosures	disclosure	NOUN
inlawrev-2294	754	8	made	make	VERB
inlawrev-2294	754	9	in	in	ADP
inlawrev-2294	754	10	the	the	DET
inlawrev-2294	754	11	financial	financial	ADJ
inlawrev-2294	754	12	statements	statement	NOUN
inlawrev-2294	754	13	.	.	PUNCT
inlawrev-2294	755	1	when	when	SCONJ
inlawrev-2294	755	2	evaluating	evaluate	VERB
inlawrev-2294	755	3	qualifications	qualification	NOUN
inlawrev-2294	755	4	and	and	CCONJ
inlawrev-2294	755	5	footnote	footnote	ADJ
inlawrev-2294	755	6	disclosures	disclosure	NOUN
inlawrev-2294	755	7	,	,	PUNCT
inlawrev-2294	755	8	both	both	CCONJ
inlawrev-2294	755	9	the	the	DET
inlawrev-2294	755	10	sec	sec	PROPN
inlawrev-2294	755	11	and	and	CCONJ
inlawrev-2294	755	12	the	the	DET
inlawrev-2294	755	13	courts	court	NOUN
inlawrev-2294	755	14	will	will	AUX
inlawrev-2294	755	15	consider	consider	VERB
inlawrev-2294	755	16	not	not	PART
inlawrev-2294	755	17	only	only	ADV
inlawrev-2294	755	18	whether	whether	SCONJ
inlawrev-2294	755	19	the	the	DET
inlawrev-2294	755	20	minimum	minimum	NOUN
inlawrev-2294	755	21	standards	standard	NOUN
inlawrev-2294	755	22	of	of	ADP
inlawrev-2294	755	23	the	the	DET
inlawrev-2294	755	24	accounting	accounting	NOUN
inlawrev-2294	755	25	profession	profession	NOUN
inlawrev-2294	755	26	have	have	AUX
inlawrev-2294	755	27	been	be	AUX
inlawrev-2294	755	28	met	meet	VERB
inlawrev-2294	755	29	,	,	PUNCT
inlawrev-2294	755	30	but	but	CCONJ
inlawrev-2294	755	31	also	also	ADV
inlawrev-2294	755	32	whether	whether	SCONJ
inlawrev-2294	755	33	the	the	DET
inlawrev-2294	755	34	financial	financial	ADJ
inlawrev-2294	755	35	statements	statement	NOUN
inlawrev-2294	755	36	as	as	ADP
inlawrev-2294	755	37	a	a	DET
inlawrev-2294	755	38	whole	whole	NOUN
inlawrev-2294	755	39	are	be	AUX
inlawrev-2294	755	40	useful	useful	ADJ
inlawrev-2294	755	41	to	to	ADP
inlawrev-2294	755	42	the	the	DET
inlawrev-2294	755	43	average	average	ADJ
inlawrev-2294	755	44	reader	reader	NOUN
inlawrev-2294	755	45	.	.	PUNCT
inlawrev-2294	756	1	thus	thus	ADV
inlawrev-2294	756	2	,	,	PUNCT
inlawrev-2294	756	3	auditors	auditor	NOUN
inlawrev-2294	756	4	should	should	AUX
inlawrev-2294	756	5	attempt	attempt	VERB
inlawrev-2294	756	6	to	to	PART
inlawrev-2294	756	7	draft	draft	VERB
inlawrev-2294	756	8	clear	clear	ADJ
inlawrev-2294	756	9	opinions	opinion	NOUN
inlawrev-2294	756	10	and	and	CCONJ
inlawrev-2294	756	11	footnotes	footnote	NOUN
inlawrev-2294	756	12	in	in	ADP
inlawrev-2294	756	13	order	order	NOUN
inlawrev-2294	756	14	to	to	PART
inlawrev-2294	756	15	avoid	avoid	VERB
inlawrev-2294	756	16	ambiguous	ambiguous	ADJ
inlawrev-2294	756	17	or	or	CCONJ
inlawrev-2294	756	18	inconsistent	inconsistent	ADJ
inlawrev-2294	756	19	statements	statement	NOUN
inlawrev-2294	756	20	.	.	PUNCT
inlawrev-2294	757	1	if	if	SCONJ
inlawrev-2294	757	2	any	any	DET
inlawrev-2294	757	3	general	general	ADJ
inlawrev-2294	757	4	formulation	formulation	NOUN
inlawrev-2294	757	5	can	can	AUX
inlawrev-2294	757	6	be	be	AUX
inlawrev-2294	757	7	made	make	VERB
inlawrev-2294	757	8	regarding	regard	VERB
inlawrev-2294	757	9	the	the	DET
inlawrev-2294	757	10	required	require	VERB
inlawrev-2294	757	11	contents	content	NOUN
inlawrev-2294	757	12	of	of	ADP
inlawrev-2294	757	13	a	a	DET
inlawrev-2294	757	14	qualification	qualification	NOUN
inlawrev-2294	757	15	in	in	ADP
inlawrev-2294	757	16	an	an	DET
inlawrev-2294	757	17	auditor	auditor	NOUN
inlawrev-2294	757	18	's	's	PART
inlawrev-2294	757	19	report	report	NOUN
inlawrev-2294	757	20	filed	file	VERB
inlawrev-2294	757	21	with	with	ADP
inlawrev-2294	757	22	the	the	DET
inlawrev-2294	757	23	sec	sec	PROPN
inlawrev-2294	757	24	,	,	PUNCT
inlawrev-2294	757	25	such	such	DET
inlawrev-2294	757	26	a	a	DET
inlawrev-2294	757	27	check	check	NOUN
inlawrev-2294	757	28	list	list	NOUN
inlawrev-2294	757	29	would	would	AUX
inlawrev-2294	757	30	require	require	VERB
inlawrev-2294	757	31	the	the	DET
inlawrev-2294	757	32	qualification	qualification	NOUN
inlawrev-2294	757	33	to	to	PART
inlawrev-2294	757	34	be	be	AUX
inlawrev-2294	757	35	specific	specific	ADJ
inlawrev-2294	757	36	and	and	CCONJ
inlawrev-2294	757	37	readily	readily	ADV
inlawrev-2294	757	38	understandable	understandable	ADJ
inlawrev-2294	757	39	,	,	PUNCT
inlawrev-2294	757	40	presenting	present	VERB
inlawrev-2294	757	41	every	every	DET
inlawrev-2294	757	42	reason	reason	NOUN
inlawrev-2294	757	43	for	for	ADP
inlawrev-2294	757	44	the	the	DET
inlawrev-2294	757	45	qualification	qualification	NOUN
inlawrev-2294	757	46	as	as	ADV
inlawrev-2294	757	47	accurately	accurately	ADV
inlawrev-2294	757	48	and	and	CCONJ
inlawrev-2294	757	49	completely	completely	ADV
inlawrev-2294	757	50	as	as	SCONJ
inlawrev-2294	757	51	circumstances	circumstance	NOUN
inlawrev-2294	757	52	permit	permit	VERB
inlawrev-2294	757	53	.	.	PUNCT
inlawrev-2294	758	1	iii	iii	X
inlawrev-2294	758	2	.	.	PUNCT
inlawrev-2294	758	3	conclusion	conclusion	NOUN
inlawrev-2294	758	4	as	as	SCONJ
inlawrev-2294	758	5	the	the	DET
inlawrev-2294	758	6	foregoing	forego	VERB
inlawrev-2294	758	7	materials	material	NOUN
inlawrev-2294	758	8	indicate	indicate	VERB
inlawrev-2294	758	9	,	,	PUNCT
inlawrev-2294	758	10	it	it	PRON
inlawrev-2294	758	11	is	be	AUX
inlawrev-2294	758	12	possible	possible	ADJ
inlawrev-2294	758	13	for	for	SCONJ
inlawrev-2294	758	14	an	an	DET
inlawrev-2294	758	15	auditor	auditor	NOUN
inlawrev-2294	758	16	to	to	PART
inlawrev-2294	758	17	limit	limit	VERB
inlawrev-2294	758	18	his	his	PRON
inlawrev-2294	758	19	liability	liability	NOUN
inlawrev-2294	758	20	.	.	PUNCT
inlawrev-2294	759	1	it	it	PRON
inlawrev-2294	759	2	should	should	AUX
inlawrev-2294	759	3	also	also	ADV
inlawrev-2294	759	4	be	be	AUX
inlawrev-2294	759	5	clear	clear	ADJ
inlawrev-2294	759	6	that	that	SCONJ
inlawrev-2294	759	7	the	the	DET
inlawrev-2294	759	8	auditor	auditor	NOUN
inlawrev-2294	759	9	must	must	AUX
inlawrev-2294	759	10	walk	walk	VERB
inlawrev-2294	759	11	a	a	DET
inlawrev-2294	759	12	tightrope	tightrope	NOUN
inlawrev-2294	759	13	of	of	ADP
inlawrev-2294	759	14	adequate	adequate	ADJ
inlawrev-2294	759	15	disclosure	disclosure	NOUN
inlawrev-2294	759	16	.	.	PUNCT
inlawrev-2294	760	1	he	he	PRON
inlawrev-2294	760	2	must	must	AUX
inlawrev-2294	760	3	balance	balance	VERB
inlawrev-2294	760	4	the	the	DET
inlawrev-2294	760	5	reader	reader	NOUN
inlawrev-2294	760	6	's	's	PART
inlawrev-2294	760	7	interests	interest	NOUN
inlawrev-2294	760	8	in	in	ADP
inlawrev-2294	760	9	fair	fair	ADJ
inlawrev-2294	760	10	disclosure	disclosure	NOUN
inlawrev-2294	760	11	and	and	CCONJ
inlawrev-2294	760	12	understandability	understandability	NOUN
inlawrev-2294	760	13	against	against	ADP
inlawrev-2294	760	14	his	his	PRON
inlawrev-2294	760	15	client	client	NOUN
inlawrev-2294	760	16	's	's	PART
inlawrev-2294	760	17	interests	interest	NOUN
inlawrev-2294	760	18	in	in	ADP
inlawrev-2294	760	19	showing	show	VERB
inlawrev-2294	760	20	results	result	NOUN
inlawrev-2294	760	21	of	of	ADP
inlawrev-2294	760	22	operation	operation	NOUN
inlawrev-2294	760	23	and	and	CCONJ
inlawrev-2294	760	24	changes	change	NOUN
inlawrev-2294	760	25	in	in	ADP
inlawrev-2294	760	26	financial	financial	ADJ
inlawrev-2294	760	27	position	position	NOUN
inlawrev-2294	760	28	in	in	ADP
inlawrev-2294	760	29	the	the	DET
inlawrev-2294	760	30	most	most	ADV
inlawrev-2294	760	31	favorable	favorable	ADJ
inlawrev-2294	760	32	light	light	NOUN
inlawrev-2294	760	33	possible	possible	ADJ
inlawrev-2294	760	34	.	.	PUNCT
inlawrev-2294	761	1	the	the	DET
inlawrev-2294	761	2	guiding	guide	VERB
inlawrev-2294	761	3	factor	factor	NOUN
inlawrev-2294	761	4	in	in	ADP
inlawrev-2294	761	5	striking	strike	VERB
inlawrev-2294	761	6	this	this	DET
inlawrev-2294	761	7	balance	balance	NOUN
inlawrev-2294	761	8	is	be	AUX
inlawrev-2294	761	9	the	the	DET
inlawrev-2294	761	10	auditor	auditor	NOUN
inlawrev-2294	761	11	's	's	PART
inlawrev-2294	761	12	evaluation	evaluation	NOUN
inlawrev-2294	761	13	of	of	ADP
inlawrev-2294	761	14	the	the	DET
inlawrev-2294	761	15	ultimate	ultimate	ADJ
inlawrev-2294	761	16	impact	impact	NOUN
inlawrev-2294	761	17	of	of	ADP
inlawrev-2294	761	18	each	each	DET
inlawrev-2294	761	19	problem	problem	NOUN
inlawrev-2294	761	20	area	area	NOUN
inlawrev-2294	761	21	on	on	ADP
inlawrev-2294	761	22	the	the	DET
inlawrev-2294	761	23	client	client	NOUN
inlawrev-2294	761	24	's	's	PART
inlawrev-2294	761	25	financial	financial	ADJ
inlawrev-2294	761	26	condition	condition	NOUN
inlawrev-2294	761	27	.	.	PUNCT
inlawrev-2294	762	1	this	this	DET
inlawrev-2294	762	2	standard	standard	NOUN
inlawrev-2294	762	3	necessarily	necessarily	ADV
inlawrev-2294	762	4	involves	involve	VERB
inlawrev-2294	762	5	judgment	judgment	NOUN
inlawrev-2294	762	6	calls	call	NOUN
inlawrev-2294	762	7	,	,	PUNCT
inlawrev-2294	762	8	and	and	CCONJ
inlawrev-2294	762	9	errors	error	NOUN
inlawrev-2294	762	10	do	do	AUX
inlawrev-2294	762	11	occur	occur	VERB
inlawrev-2294	762	12	.	.	PUNCT
inlawrev-2294	763	1	additionally	additionally	ADV
inlawrev-2294	763	2	,	,	PUNCT
inlawrev-2294	763	3	the	the	DET
inlawrev-2294	763	4	auditor	auditor	NOUN
inlawrev-2294	763	5	should	should	AUX
inlawrev-2294	763	6	be	be	AUX
inlawrev-2294	763	7	aware	aware	ADJ
inlawrev-2294	763	8	that	that	SCONJ
inlawrev-2294	763	9	courts	court	NOUN
inlawrev-2294	763	10	will	will	AUX
inlawrev-2294	763	11	closely	closely	ADV
inlawrev-2294	763	12	scrutinize	scrutinize	VERB
inlawrev-2294	763	13	attempted	attempt	VERB
inlawrev-2294	763	14	limitations	limitation	NOUN
inlawrev-2294	763	15	on	on	ADP
inlawrev-2294	763	16	liability	liability	NOUN
inlawrev-2294	763	17	.	.	PUNCT
inlawrev-2294	764	1	they	they	PRON
inlawrev-2294	764	2	will	will	AUX
inlawrev-2294	764	3	evaluate	evaluate	VERB
inlawrev-2294	764	4	the	the	DET
inlawrev-2294	764	5	adequacy	adequacy	NOUN
inlawrev-2294	764	6	of	of	ADP
inlawrev-2294	764	7	disclosures	disclosure	NOUN
inlawrev-2294	764	8	with	with	ADP
inlawrev-2294	764	9	the	the	DET
inlawrev-2294	764	10	benefit	benefit	NOUN
inlawrev-2294	764	11	of	of	ADP
inlawrev-2294	764	12	hindsight	hindsight	ADJ
inlawrev-2294	764	13	,	,	PUNCT
inlawrev-2294	764	14	looking	look	VERB
inlawrev-2294	764	15	for	for	ADP
inlawrev-2294	764	16	not	not	PART
inlawrev-2294	764	17	only	only	ADV
inlawrev-2294	764	18	technical	technical	ADJ
inlawrev-2294	764	19	compliance	compliance	NOUN
inlawrev-2294	764	20	with	with	ADP
inlawrev-2294	764	21	professional	professional	ADJ
inlawrev-2294	764	22	standards	standard	NOUN
inlawrev-2294	764	23	,	,	PUNCT
inlawrev-2294	764	24	but	but	CCONJ
inlawrev-2294	764	25	also	also	ADV
inlawrev-2294	764	26	compliance	compliance	NOUN
inlawrev-2294	764	27	with	with	ADP
inlawrev-2294	764	28	the	the	DET
inlawrev-2294	764	29	more	more	ADV
inlawrev-2294	764	30	practical	practical	ADJ
inlawrev-2294	764	31	standards	standard	NOUN
inlawrev-2294	764	32	of	of	ADP
inlawrev-2294	764	33	usefulness	usefulness	NOUN
inlawrev-2294	764	34	and	and	CCONJ
inlawrev-2294	764	35	understandability	understandability	NOUN
inlawrev-2294	764	36	to	to	ADP
inlawrev-2294	764	37	the	the	DET
inlawrev-2294	764	38	average	average	ADJ
inlawrev-2294	764	39	reader	reader	NOUN
inlawrev-2294	764	40	.	.	PUNCT
inlawrev-2294	765	1	michael	michael	PROPN
inlawrev-2294	765	2	p.	p.	PROPN
inlawrev-2294	765	3	lucas	lucas	PROPN