Due to the restraints of COVID-19, AGAM CPA, PC will perform the audit remotely. AGAM created a portal for the client to populate all files during the 2021 Audit. The client has already expressed to AGAM their intention to account for these 2021 COVID-19 related events in the financial statements as of and for the year ended December 31, 2021. AGAM will make inquiries with the client by sending COVID related checklist and will make sure that financials have COVID-19 related disclosures and that disclosures of such risks and COVID-19 related effects may be necessary or appropriate in other information and the financial statements contained in the annual report.
COVID-19 CONSIDERATION
