Exception · Westbrook Distribution
EX-2031-03 — Cutoff exception — shipping 12/29
Drafted by Maya Chen against ENG-2031 (Westbrook Distribution FY26 GAAP audit).
Status
Sent
Amount
$42,000
Schedule impact
—
Sent
May 9, 2026
Rationale
Why this exception is being proposed.
3 invoices dated 12/29 with shipping docs in January period. Revenue reclassification.
Scope delta
What changes vs. baseline scope.
Adjustment proposed; client management acknowledgement required.
scope change pending — this exception is sent and awaiting client acceptance. Workpapers that depend on this scope cannot transition to in_progress until accepted. (Demonstrates SCN-EDGE-001.)