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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.)
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