, having obtained sufficient and appropriate audit evidence, concludes that misstatements, individually or in the aggregate, are material, but not pervasive to the financial statements ; from ( 2.1.1

office or a manager from a branch office. Clause 11. For a management company that is going to close any branch office either temporarily or permanently, the date which the management company closes such

knows or should have known the cause of such challenge, but not later than the date on which the arbitrator closes the consideration. If the Office concurs with the challenge under the first paragraph