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Comment: The auditor's use of the work of specialists

We agree with the staff that the use of specialists has increased over the years and many of the areas in which they are utilized have grown in complexity. We commend the staff’s efforts on this topic as well as the Board’s outreach activities thus far. We support the staff’s proceeding with this project in conjunction with the auditing accounting estimates and fair value project since these two topics are so interrelated.

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