f . Violations of laws or regulations that should be disclosed in the financial statement or as a basis for loss contingencies .
g . Capital stock repurchases or options that are reserved for conversions , warrants , etc .
Regards ,
Brock Morton , President
Bryant Industries
Required :
( a ) Based on this letter , identify at least five other matters that Brock Morton ’ s representation letter should specifically confirm .
( b ) What other problems exist with the letter provided to Janet Smith ?