1. Title (1-Title);
2. Recipient (2-Recipient);
3. Introductory Paragraph (3-Introductory Paragraph);
4. Management's Responsibility for the Financial Statements Paragraph (4-Responsibility Paragraph);
5. Certified Public Accountant's Responsibility Paragraph (5- Responsibility Paragraph);
6. Audit Opinion Paragraph (6-Audit Opinion Paragraph);
7. Signature and Seal of the CPA (7-Signature and Seal);
8. Name, Address, and Seal of the CPA Firm (8-Name, Address, and Seal);
9. Date of the Report (9-Date of Report).