[!lemma=","] [lemma=statement] □
[!lemma=","] [lemma=statement] □ □
[!lemma=","] [lemma=statement] []
Specifically , they have adopted practices such as CEO / CFO financial statement certification , appointment of independent directors , corporate codes of ethics , whistleblower procedures , and approval of nonaudit services by the board . If an initial line or continuation line is not continued , or if it is continued but not in a character context , an inline comment can be placed on the same line , to the right of any statement label , statement text , and continuation character that may be present . The Office of Audit conducts or oversees the conduct of program audits , financial statement audits , information technology audits , contract audits , attestation engagements , and non-audit services . Includes coverage of basic financial statement preparation , time value of money concepts , and techniques for accounting valuations . Under the oral statement authority , TAS can remove the late payment penalty .