Question: When the client company does not maintain its own share register, the auditor should obtain written confirmation from the transfer agent and registrar concerning: a.

When the client company does not maintain its own share register, the auditor should obtain written confirmation from the transfer agent and registrar concerning:

a. the number of shares subject to agreements to repurchase.

b. guarantees of preferred share redemption values.

c. the number of shares issued and outstanding.

d. restrictions on the payment of dividends.

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