Example 1
The private fund’s two most recently completed audited financials (Note: if the most recent audit period coincides with the Examination Period and the audited financial statements have not yet been completed, provide to Staff when completed). For any private fund clients, including SPVs, co-investments, private funds of one, for which a financial audit or surprise examination does not occur, an explanation why.
Example 2
For each Fund, provide the following information or documents a copy of the Fund’s most recent audited financial statements;
Auditor Engagement Letters, Opinions, and Findings: If applicable, engagement letters with auditors contracted by the Adviser to perform Fund audits, surprise custody examinations, or any other audit or attestation work pertaining to the Adviser or its clients, and any opinion or internal control findings issued by such auditor.