8 exceptions across all engagements. Each is evaluated against engagement materiality ($25,000) and must be dispositioned before partner sign-off.
| EX-2050-03 | SOC 2 control deficiency #3 | ENG-2050 | $0 | — | Sent |
| EX-2050-02 | SOC 2 control deficiency #2 | ENG-2050 | $0 | — | Sent |
| EX-2050-01 | SOC 2 control deficiency #1 | ENG-2050 | $0 | — | Sent |
| EX-2031-05 | Capitalization policy deviation — 4 expenses | ENG-2031 | $2,800 | — | Sent |
| EX-2031-04 | Impairment indicator — Atlanta facility | ENG-2031 | $0 | — | Draft |
| EX-2031-03 | Cutoff exception — shipping 12/29 | ENG-2031 | $42,000 | — | Sent |
| EX-2031-02 | Inventory count variance — Phoenix warehouse | ENG-2031 | $8,700 | — | Dispositioned |
| EX-2031-01 | AR confirmation exception — unconfirmed $14,500 | ENG-2031 | $3,300 | — | Dispositioned |