You relied upon another CPA firm to perform part of the audit. Although you were the principal auditor, the other firm audited a material portion of the financial statements. You wish to refer to $($but not name$)$ the other firm in your report.

Becker Corporation changed its method of computing depreciation in $2013.$ You concur with the change and the change is properly disclosed in the financial statement footnotes.

Ten days after the balance sheet date, one of Becker's buildings was destroyed by a fire. Becker refuses to disclose this information in a footnote to the financial statements, but you believe disclosure is required to conform with GAAP. The amount of the uninsured loss was material, but not highly material.