If you have not previously received information from the client, attempt to collect three years and current year-to-date financial statements or tax returns. In addition, you should request a chart of accounts from the client. Address the following issues and questions in your financial investigation: Page 10 of 13 a. Identify the entity structure used by the client and describe the reasons the organization has selected this type of entity structure. 

b. Identify and detail who in the organization is responsible for accounting and financial matters. How is this process conducted? Does the organization use an accounting software program and is so to what extent? Does the organization use any outside consultants for tax and financial matters and if so how do these outside experts work with personnel within the organization? 

c. Determine the accounting methods. Does the company use accrual or cash recognition?