“opinion shopping”? 10 How does firm deal with domineering/awkward personalities at Board or senior management level? 11 How does firm deal with client disagreements? D Internal Pressures: 1 How do partners

accept marginal /unsatisfactory accounting / disclosure, including “opinion shopping”? 10 How does firm deal with domineering/awkward personalities at Board or senior management level? 11 How does firm

uncomfortable with individual engagement. } When an investor has a small number of shares, or is resource-constrained. A cautionary note about collaborative letters: Collaborative letters can send a powerful