Chairman of the Board Letter, Cpa Opinion Letter, and Financial Statements

MEMO

To: All Employees

From: Chief Financial Officer (CFO)

Subject: Chairman of the Board Letter, CPA opinion letter, and Financial statements.

Date: September 12, 2011

To all the employees who are dedicated to follow the Annual Report, that will be coming out in the future. There will be full discussion and meeting on the 3 items listed here in this memo. They will be the "Chairman of the Board Letter, CPA opinion letter, and Financial statements" (CTUOnline 2011). You will be informed on all three of these issues and will be expected to comply with any and all forms of questions, information, and languages of the business operations which are to be performed in the medical field.

First is a letter that is written by the chairman of the board to address the company managers and any other employees on the issues that may have come up in the past period of time since the last Financial Statement. This letter is known as the "Chairman of the Board Letter to the Constituents" (Allen, K., 2010). This letter also lets the subordinates know what a great job everyone has been doing since the last letter from the CEO, and to keep up the good work. This strategy is used by the CEO to countermand any problems which may have erupted last year (Baker, J. & Baker, R., 2011).

Next is the "Letter of CPA Opinion" This is one of the tools used by the Certified Public Accountant (CPA) which was or may have been hired by the CEO to review and adjust any data in the financial statements. There is also a requirement for the CPA to address the CEO on the accuracy of the financial statement. If everything is fine than the CPA gives his/her report to the CEO in the form of a letter and it is called the Letter From The CPA.

Lastly the third and final