RE: Request for review engagement report (for AMP application)

Hi Tammi,

 

*	Please Home Care Assistance (Montreal) internal financial statements, attached (Trial balance as of 12.31.23, Jan 23-Dec 23 P&L, Balance sheet as of 12.31.23). 
*	TheKey 2023 financial statement audit is expected to be completed, very shortly. We will provide the 2023 audited financial statements as soon as they are complete.
*	Regarding the HCA Home Care Assistance Review engagement, does this need to be performed by a Canadian or US based firm?

 

Thank you,

 

Brian

 

From: Tammi Franzese <tammi.franzese@thekey.com> 
Sent: Tuesday, April 9, 2024 5:32 PM
To: Brian Fialko <brian.fialko@thekey.com>
Cc: Steve Koyanagi <skoyanagi@thekey.com>; Geraldine Nath <geraldine.nath@thekey.com>; Timothy Thomas <tt@thekey.com>
Subject: Re: Request for review engagement report (for AMP application)

 

Hi Brian,

 

Now the AMP application is asking for: 

audited financial statements for 2023 for TheKey, LLC and in-house financial statements for 2023 for Home Care Assistance (Montréal) Inc. We have only the 2022 audited financial statements of TheKey, LLC.

 

If I recall correctly, I don't think TheKey's audited 2023 financials were available when we started emailing on this topic. Are they available now? If so, may we get a copy?

 

Thank you,

Tammi Franzese

Senior Corporate Paralegal | TheKey
813.521.5269
 <https://homecareassistance.com/> 

 

 

On Tue, Mar 26, 2024 at 12:39 PM <brian.fialko@thekey.com <mailto:brian.fialko@thekey.com> > wrote:

Hi Tammi,

 

Please see attached, 2022 audited financials.

 

Thanks!

 

From: Tammi Franzese tammi.franzese@thekey.com <mailto:tammi.franzese@thekey.com>  
Sent: Tuesday, March 26, 2024 12:37 PM
To: brian.fialko@thekey.com <mailto:brian.fialko@thekey.com> ; Geraldine Nath <geraldine.nath@thekey.com <mailto:geraldine.nath@thekey.com> >
Cc: Steve Koyanagi <skoyanagi@thekey.com <mailto:skoyanagi@thekey.com> >; Timothy Thomas <tt@thekey.com <mailto:tt@thekey.com> >
Subject: Re: GN!! Request for review engagement report (for AMP application)

 

Good Morning All,

 

@Geraldine Nath <mailto:geraldine.nath@thekey.com>   just checking in -

Can the 2022 audited financials be released to our outside counsel who are assisting with the AMP application? If you have any questions about confidentiality, please connect  with Steve.

 

Tim said they are putting in a bid that is due in 4 weeks.  It's essential that these financials get submitted as soon as possible so the AMP application is approved.

 

Thank you,

Tammi Franzese

Senior Corporate Paralegal | TheKey
813.521.5269
 <https://homecareassistance.com/> 

 

 

On Fri, Mar 22, 2024 at 10:58 AM <brian.fialko@thekey.com <mailto:brian.fialko@thekey.com> > wrote:

Hi Gerri,

 

Can you please approve the release of the audited financial statements. Once approved, I will send the 22’ audited financials to Tammi.

 

Thank you

 

From: Tammi Franzese <tammi.franzese@thekey.com <mailto:tammi.franzese@thekey.com> > 
Sent: Friday, March 22, 2024 10:50 AM
To: brian.fialko@thekey.com <mailto:brian.fialko@thekey.com> 
Cc: Steve Koyanagi <skoyanagi@thekey.com <mailto:skoyanagi@thekey.com> >; Timothy Thomas <tt@thekey.com <mailto:tt@thekey.com> >
Subject: Re: Request for review engagement report (for AMP application)

 

Hi Brian,

 

Just following up on this request as this is the last item pending for the AMP application. Will Gerri release the 2022 audited financials?

 

She can speak with Steve if she has any questions. 

 

Thank you,

Tammi Franzese

Senior Corporate Paralegal | TheKey
813.521.5269
 <https://homecareassistance.com/> 

 

 

On Wed, Mar 20, 2024 at 12:44 PM Tammi Franzese <tammi.franzese@thekey.com <mailto:tammi.franzese@thekey.com> > wrote:

Hi Brian,

 

Did Gerri approve releasing these? I made Steve aware and he's glad to speak with her if she still has concerns.

 

Thank you,

Tammi Franzese

Senior Corporate Paralegal | TheKey
813.521.5269
 <https://homecareassistance.com/> 

 

 

On Thu, Mar 14, 2024 at 4:56 PM Tammi Franzese <tammi.franzese@thekey.com <mailto:tammi.franzese@thekey.com> > wrote:

Oh, I definitely want Gerri's approval. Yes, I'll push them off until then. If Gerri has questions, maybe she can speak with Steve.

 

Thank you!

Tammi Franzese

Senior Corporate Paralegal | TheKey
813.521.5269
 <https://homecareassistance.com/> 

 

 

On Thu, Mar 14, 2024 at 4:44 PM <brian.fialko@thekey.com <mailto:brian.fialko@thekey.com> > wrote:

Can we just get her approval first? I see her on Tuesday. Can it wait until Tuesday? I would just feel more comfortable with that.

 

From: Tammi Franzese <tammi.franzese@thekey.com <mailto:tammi.franzese@thekey.com> > 
Sent: Thursday, March 14, 2024 4:34 PM
To: Brian Fialko <brian.fialko@thekey.com <mailto:brian.fialko@thekey.com> >
Subject: Re: Request for review engagement report (for AMP application)

 

No. They responded that they are covered by attorney-client privilege. They have a fiduciary duty to us. I asked Steve and he agreed they do have a duty as our counsel helping us with the AMP application.

 

I sent that to Gerri a while back to see if she would approve it or not, but I didn't hear back.

 

Thank you,

Tammi Franzese

Senior Corporate Paralegal | TheKey
813.521.5269
 <https://homecareassistance.com/> 

 

 

On Thu, Mar 14, 2024 at 4:28 PM Brian Fialko <brian.fialko@thekey.com <mailto:brian.fialko@thekey.com> > wrote:

Did they sign an NDA? 

 

On Thu, Mar 14, 2024 at 11:08 AM Tammi Franzese <tammi.franzese@thekey.com <mailto:tammi.franzese@thekey.com> > wrote:

Hi Brian,

 

They're asking if there are 2022 audited financials. Will you see if you can provide those?

 

Thank you,

Tammi Franzese

Senior Corporate Paralegal | TheKey
813.521.5269
 <https://homecareassistance.com/> 

 

 

On Mon, Mar 11, 2024 at 3:09 PM <brian.fialko@thekey.com <mailto:brian.fialko@thekey.com> > wrote:

Thanks Tammi : )

 

From: Tammi Franzese <tammi.franzese@thekey.com <mailto:tammi.franzese@thekey.com> > 
Sent: Monday, March 11, 2024 3:01 PM
To: brian.fialko@thekey.com <mailto:brian.fialko@thekey.com> 
Subject: Re: Request for review engagement report (for AMP application)

 

Thank you, Brian. Frankly, I have no idea, I thought it was a finance thing. It must be a Canada thing.

 

I'll let them know when the audit will be done. If they need something else, I'll get more details. 

 

Best,

Tammi Franzese

Senior Corporate Paralegal | TheKey
813.521.5269
 <https://homecareassistance.com/> 

 

 

On Mon, Mar 11, 2024 at 2:58 PM <brian.fialko@thekey.com <mailto:brian.fialko@thekey.com> > wrote:

Hi Tammi,

 

My apologies. I do not know what a review engagement report is. Are you referencing an audit report? If so, HCA Montreal does not receive a standalone audit. The Key’s 2023 audit is expected to be completed by 3.31.24.

 

Thank you,

 

Brian

 

From: tammi.franzese@thekey.com <mailto:tammi.franzese@thekey.com>  <tammi.franzese@thekey.com <mailto:tammi.franzese@thekey.com> > 
Sent: Monday, March 11, 2024 2:33 PM
To: brian.fialko@thekey.com <mailto:brian.fialko@thekey.com> 
Cc: 'Timothy Thomas' <tt@thekey.com <mailto:tt@thekey.com> >; 'Geraldine Nath' <geraldine.nath@thekey.com <mailto:geraldine.nath@thekey.com> >; 'Steve Koyanagi' <skoyanagi@thekey.com <mailto:skoyanagi@thekey.com> >
Subject: RE: Request for review engagement report (for AMP application)

 

Hi Brian,

 

I imagine they want the review engagement report for what we provided, see below.

 

 

From: brian.fialko@thekey.com <mailto:brian.fialko@thekey.com>  brian.fialko@thekey.com <mailto:brian.fialko@thekey.com>  
Sent: Tuesday, January 30, 2024 9:00 AM
To: 'Tammi Franzese' tammi.franzese@thekey.com <mailto:tammi.franzese@thekey.com> 
Cc: 'Timothy Thomas' tt@thekey.com <mailto:tt@thekey.com> 
Subject: RE: [EXT] Fwd: Request for copy of latest audited financial statements

 

Hi Tammi,

 

Please see attached, Home Care Assistance Montreal Trial Balance as of 12.31.23- and 2023-income statement (1.1.23-12.31.23).

 

Thank you,

 

Brian

 

 

Sincerely,

 

Tammi Franzese

Senior Corporate Paralegal | TheKey
813.521.5269
 <https://homecareassistance.com/> 

 

From: brian.fialko@thekey.com <mailto:brian.fialko@thekey.com>  <brian.fialko@thekey.com <mailto:brian.fialko@thekey.com> > 
Sent: Monday, March 11, 2024 1:30 PM
To: 'Tammi Franzese' <tammi.franzese@thekey.com <mailto:tammi.franzese@thekey.com> >
Cc: 'Timothy Thomas' <tt@thekey.com <mailto:tt@thekey.com> >; 'Geraldine Nath' <geraldine.nath@thekey.com <mailto:geraldine.nath@thekey.com> >; 'Steve Koyanagi' <skoyanagi@thekey.com <mailto:skoyanagi@thekey.com> >
Subject: RE: Request for review engagement report (for AMP application)

 

Hi Tammi,

 

Do you need consolidated financial statements or a specific subsidiary? For what year?

 

Thank you,

 

Brian

 

From: Tammi Franzese <tammi.franzese@thekey.com <mailto:tammi.franzese@thekey.com> > 
Sent: Monday, March 11, 2024 12:24 PM
To: Brian Fialko <brian.fialko@thekey.com <mailto:brian.fialko@thekey.com> >
Cc: Timothy Thomas <tt@thekey.com <mailto:tt@thekey.com> >; Geraldine Nath <geraldine.nath@thekey.com <mailto:geraldine.nath@thekey.com> >; Steve Koyanagi <skoyanagi@thekey.com <mailto:skoyanagi@thekey.com> >
Subject: Re: Request for review engagement report (for AMP application)

 

Hi Brian,

 

This is the last pending request so we can finish Step 2 of the AMP application.Do you have an ETA?

 

Let us know if you need anything else in order to provide it.

 

Thank you,

Tammi Franzese

Senior Corporate Paralegal | TheKey
813.521.5269
 <https://homecareassistance.com/> 

 

 

On Thu, Mar 7, 2024 at 12:23 PM Tammi Franzese <tammi.franzese@thekey.com <mailto:tammi.franzese@thekey.com> > wrote:

Hi Brian,

 

As we continue to work on the AMP application, we've run into another request with respect to financial statements. Can you please review the below and let us know?

 

Do you have a review engagement report for the financial statements for the last fiscal year?. The AMP agent requires us to provide a minimum examination report.

 

Thank you,

Tammi Franzese

Senior Corporate Paralegal | TheKey
813.521.5269
 <https://homecareassistance.com/>