Examination of financial statements of persons other than the registrant.

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If a registrant is required to file financial statements of any other person, such statements need not be examined if examination of such statements would not be required if such person were itself a registrant.

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SEC Rules

Regulation S-X

Form and Content of and Requirements for Financial Statements

QUALIFICATIONS AND REPORTS OF ACCOUNTANTS

Section 2-04

Examination of financial statements of persons other than the registrant.