APE is Account Period Ending (Normally followed by the date the accounting period ends). See also Accounting Period.
RESTATE see RESTATEMENT OF FINANCIALS.
REPORTABLE CONDITION is a matter coming to the auditor's attention relating to SIGNIFICANT DEFICIENCIES in the design or operation of the entitys internal control that could ADVERSLY AFFECT an entity's ability to fulfill future obligations with customers and/or the satisfaction of liabilities.
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