Communicate with TCWG

1. Because management needs to do something about it - e.g. adjust the financial statements, rectify a deficiency in control. 2. Because TCWG need to do something about it - e.g. if there are doubts regarding the integrity of management. Or if an ISA "says so" - e.g. requirement to communicate KAMs. Or a CG Code "says so" (is more relevant to UK than INT). 3. Because of the risk of taking the matter at face value - e.g. insufficent evidence on a matter but management prepared to offer a written representation - is not good enough.