RE: [EXT] Fwd: Request for copy of latest audited financial statements

Hi Tammi,

Sorry for the delayed response.

We need 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.

Thank you,

Sophie Ayotte
Parajuriste
T  +1 514 397 5298  | sayotte@fasken.com<mailto:sayotte@fasken.com>
Fasken Martineau DuMoulin S.E.N.C.R.L., s.r.l.

De : Tammi Franzese <tammi.franzese@thekey.com>
Envoyé : 5 avril 2024 16:10
À : Sophie Ayotte <sayotte@fasken.com>
Cc : Timothy Thomas <tt@thekey.com>; Jean-Philippe Therriault <jtherriault@fasken.com>; Alexandra Poulin <apoulin@fasken.com>; Steve Koyanagi <skoyanagi@thekey.com>
Objet : Re: [EXT] Fwd: Request for copy of latest audited financial statements

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Hi Sophie,

Thank you for that information. To confirm, TheKey, LLC audited financials that were supplied will suffice and nothing else is needed at this time, correct?

Sincerely,
Tammi Franzese
Senior Corporate Paralegal | TheKey
813.521.5269
[TheKey]<https://homecareassistance.com/>


On Fri, Apr 5, 2024 at 4:03 PM Sophie Ayotte <sayotte@fasken.com<mailto:sayotte@fasken.com>> wrote:
Hi Tammi,

The AMP agent just got back to us. Regarding the review engagement, the US report of the parent company is accepted, so TheKey LLC. This will support the applicant's in-house financial statements for the year.

Is you have any question, please do not hesitate to communicate with me.

Best,


Sophie Ayotte
Parajuriste
T  +1 514 397 5298  | sayotte@fasken.com<mailto:sayotte@fasken.com>
Fasken Martineau DuMoulin S.E.N.C.R.L., s.r.l.

De : Jean-Philippe Therriault <jtherriault@fasken.com<mailto:jtherriault@fasken.com>>
Envoyé : 3 avril 2024 19:34
À : Tammi Franzese <tammi.franzese@thekey.com<mailto:tammi.franzese@thekey.com>>; Alexandra Poulin <apoulin@fasken.com<mailto:apoulin@fasken.com>>
Cc : Timothy Thomas <tt@thekey.com<mailto:tt@thekey.com>>; Sophie Ayotte <sayotte@fasken.com<mailto:sayotte@fasken.com>>
Objet : RE: [EXT] Fwd: Request for copy of latest audited financial statements

Hi Tammy,

We will confirm with the AMP and revert shortly.

Best,

JP

Jean-Philippe Therriault (Il/lui)
Associé
T  +1 514 397 5103 | M  +1 514 515 0348  | jtherriault@fasken.com<mailto:jtherriault@fasken.com>
Fasken Martineau DuMoulin S.E.N.C.R.L., s.r.l.

De : Tammi Franzese <tammi.franzese@thekey.com<mailto:tammi.franzese@thekey.com>>
Envoyé : 3 avril 2024 17:43
À : Alexandra Poulin <apoulin@fasken.com<mailto:apoulin@fasken.com>>
Cc : Timothy Thomas <tt@thekey.com<mailto:tt@thekey.com>>; Jean-Philippe Therriault <jtherriault@fasken.com<mailto:jtherriault@fasken.com>>; Sophie Ayotte <sayotte@fasken.com<mailto:sayotte@fasken.com>>
Objet : Re: [EXT] Fwd: Request for copy of latest audited financial statements [FMD-CANADA.FID4169162]

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Hi Alexandra,

Thank you for that information. Does the review need to be completed by a Canadian CPA firm, or can it be by a U.S. firm?

Thank you,
Tammi Franzese
Senior Corporate Paralegal | TheKey
813.521.5269
[TheKey]<https://homecareassistance.com/>


On Wed, Apr 3, 2024 at 3:28 PM Alexandra Poulin <apoulin@fasken.com<mailto:apoulin@fasken.com>> wrote:

Hi Timothy,

A review engagement is a type of audit conducted by a CPA that provides a limited level of assurance that a corporation's financial statements comply with the applicable financial reporting framework. The review engagement report provides a summary of the procedures performed, the CPA's findings, and their conclusion regarding the financial statements.

The AMP has specifically requested this in the absence of audited financial statements.

Is this a type of document that you can obtain from your accountant?

We appreciate your cooperation and willingness to provide us with the requested documentation.

Should you have any questions or need further clarification, please do not hesitate to reach out.

Best regards,


Alexandra Poulin
Paralegal
T  +1 514 397 7400, 56203
apoulin@fasken.com<mailto:apoulin@fasken.com> | fasken.com<https://www.fasken.com/en>
[Fasken Logo]
Fasken Martineau DuMoulin S.E.N.C.R.L., s.r.l.
800, rue du Square-Victoria, bureau 3500, Montréal, Québec H3C 0B4

De : Timothy Thomas <tt@thekey.com<mailto:tt@thekey.com>>
Envoyé : 2 avril 2024 15:45
À : Alexandra Poulin <apoulin@fasken.com<mailto:apoulin@fasken.com>>
Cc : Jean-Philippe Therriault <jtherriault@fasken.com<mailto:jtherriault@fasken.com>>; Sophie Ayotte <sayotte@fasken.com<mailto:sayotte@fasken.com>>; Tammi Franzese <tammi.franzese@thekey.com<mailto:tammi.franzese@thekey.com>>
Objet : Re: [EXT] Fwd: Request for copy of latest audited financial statements [FMD-CANADA.FID4169162]

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I’m unclear on what a review engagement is. Please elaborate

Tim Thomas
Head of Canada Division
Please note my email has changed:
tt@TheKey.com<mailto:tt@thekey.com>
(514) 591-9387
TheKey.ca<https://www.thekey.ca/>
[TheKey]<https://www.thekey.com/>


On Tue, Apr 2, 2024 at 3:20 PM Alexandra Poulin <apoulin@fasken.com<mailto:apoulin@fasken.com>> wrote:
Hi Tammi,

The AMP agent just got back to us and informed us that unfortunately, TheKey LLC’S financial statements are not sufficient to process your AMP authorization. The AMP minimally requires that Home Care Assistance (Montréal) Inc. provides their 2022 review engagement to continue the process for the application.

I am copying my colleague @Jean-Philippe Therriault<mailto:jtherriault@fasken.com> to this e-mail.

Let us know if you would like to schedule a call to discuss.

Best regards,

Alexandra Poulin
Paralegal
T  +1 514 397 7400, 56203
apoulin@fasken.com<mailto:apoulin@fasken.com> | fasken.com<https://www.fasken.com/en>
[Fasken Logo]
Fasken Martineau DuMoulin S.E.N.C.R.L., s.r.l.
800, rue du Square-Victoria, bureau 3500, Montréal, Québec H3C 0B4<https://www.google.com/maps/search/800,+rue+du+Square-Victoria,+bureau+3500,+Montr%C3%A9al,+Qu%C3%A9bec+H3C+0B4?entry=gmail&source=g>

De : Tammi Franzese <tammi.franzese@thekey.com<mailto:tammi.franzese@thekey.com>>
Envoyé : 27 mars 2024 09:30
À : Sophie Ayotte <sayotte@fasken.com<mailto:sayotte@fasken.com>>; Alexandra Poulin <apoulin@fasken.com<mailto:apoulin@fasken.com>>
Cc : Timothy Thomas <tt@thekey.com<mailto:tt@thekey.com>>
Objet : Fwd: [EXT] Fwd: Request for copy of latest audited financial statements

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Hi Sophie and Alexandra,

In response to the email we received yesterday asking for audited financial statements of Home Care Assistance (Montreal), Inc., please see the below string of emails.  In January our Finance team told  us that they don't have audited financials for the Canada entities. That's when Sohpie asked for the parent company's audited financials, which is TheKey, LLC. So, we sent the 2022 audited financials for TheKey, LLC.  We also previously provided the unaudited financials for Home Care Assistance (Montreal), Inc, reattached for  your convenience.

Will this be acceptable?

Thank you,
Tammi Franzese
Senior Corporate Paralegal | TheKey
813.521.5269
[TheKey]<https://homecareassistance.com/>

---------- Forwarded message ---------
From: <brian.fialko@thekey.com<mailto:brian.fialko@thekey.com>>
Date: Wed, Jan 24, 2024 at 3:18 PM
Subject: RE: [EXT] Fwd: Request for copy of latest audited financial statements
To: Timothy Thomas <tt@thekey.com<mailto:tt@thekey.com>>, Tammi Franzese <tammi.franzese@thekey.com<mailto:tammi.franzese@thekey.com>>

Hi Tim,

Yes, we can provide NetSuite financial statements, P&L (1.1.23-12.31.23) and balance sheet as of 12.31.23. Does that work? Also, we are not completely closed for the year but do expect to be closed later this week early next week (if possible we should wait until we’re finalized if that’s okay on your end).

From: Timothy Thomas <tt@thekey.com<mailto:tt@thekey.com>>
Sent: Wednesday, January 24, 2024 3:15 PM
To: Brian Fialko <brian.fialko@thekey.com<mailto:brian.fialko@thekey.com>>; Tammi Franzese <tammi.franzese@thekey.com<mailto:tammi.franzese@thekey.com>>
Subject: Fwd: [EXT] Fwd: Request for copy of latest audited financial statements

Hi Brian,

Instead of the audited financials, the law firm we're working with has requested the docs below. Can you provide those?

Thanks
---------- Forwarded message ---------
From: Sophie Ayotte <sayotte@fasken.com<mailto:sayotte@fasken.com>>
Date: Wed, Jan 24, 2024 at 2:33 PM
Subject: RE: [EXT] Fwd: Request for copy of latest audited financial statements
To: Timothy Thomas <tt@thekey.com<mailto:tt@thekey.com>>

Hi Timothy,

Noted. Does Home Care Assistance (Montreal) have an opening balance sheet or in-house financial statements? If so, we can try to send TheKey's financial statements and the entity company's in-house financial statements or balance sheet.

Best regards,

Sophie Ayotte
Parajuriste
T  +1 514 397 5298  | sayotte@fasken.com<mailto:sayotte@fasken.com>
Fasken Martineau DuMoulin S.E.N.C.R.L., s.r.l.

De : Timothy Thomas <tt@thekey.com<mailto:tt@thekey.com>>
Envoyé : 24 janvier 2024 08:55
À : Sophie Ayotte <sayotte@fasken.com<mailto:sayotte@fasken.com>>
Objet : [EXT] Fwd: Request for copy of latest audited financial statements

{ATTENTION : Ce courriel provient de l'extérieur de Fasken. Soyez prudent avant de cliquer sur des liens ou d'ouvrir des pièces jointes.}
Hi Sophie,

Please see my accounting team's response below upon request of our audited financial statements. Advise on next steps.

Thanks
---------- Forwarded message ---------
From: <brian.fialko@thekey.com<mailto:brian.fialko@thekey.com>>
Date: Tue, Jan 23, 2024 at 4:23 PM
Subject: RE: Request for copy of latest audited financial statements
To: Tammi Franzese <tammi.franzese@thekey.com<mailto:tammi.franzese@thekey.com>>, Michael Jichetti <michael.jichetti@thekey.com<mailto:michael.jichetti@thekey.com>>
Cc: Geraldine Nath <geraldine.nath@thekey.com<mailto:geraldine.nath@thekey.com>>, Timothy Thomas <tt@thekey.com<mailto:tt@thekey.com>>

Hi Tammi,

The Canadian entities do not get audited on a standalone basis. They are consolidated with TheKey and that is audited on an annual basis. Home Care Assistance (Montreal) audited financial statements do not exist.

From: Tammi Franzese <tammi.franzese@thekey.com<mailto:tammi.franzese@thekey.com>>
Sent: Tuesday, January 23, 2024 4:22 PM
To: Michael Jichetti <michael.jichetti@thekey.com<mailto:michael.jichetti@thekey.com>>
Cc: Brian Fialko <brian.fialko@thekey.com<mailto:brian.fialko@thekey.com>>; Geraldine Nath <geraldine.nath@thekey.com<mailto:geraldine.nath@thekey.com>>; Timothy Thomas <tt@thekey.com<mailto:tt@thekey.com>>
Subject: Re: Request for copy of latest audited financial statements

Hi Geri and Brian,

Thank you in advance for your help with this request. Tim is hoping to get the Home Care Assistance (Montreal) audited financials in time to submit them with his AMP application Thursday. Do you think this is possible?

Sincerely,
Tammi Franzese
Senior Corporate Paralegal | TheKey
813.521.5269
[TheKey]<https://homecareassistance.com/>


On Tue, Jan 23, 2024 at 10:26 AM Tammi Franzese <tammi.franzese@thekey.com<mailto:tammi.franzese@thekey.com>> wrote:
+Tim Thomas

Thank you,
Tammi Franzese
Senior Corporate Paralegal | TheKey
813.521.5269
[TheKey]<https://homecareassistance.com/>


On Mon, Jan 22, 2024 at 6:14 PM Michael Jichetti <michael.jichetti@thekey.com<mailto:michael.jichetti@thekey.com>> wrote:
Hi

Hope all is well. Geri/Brian would you be able to share the latest audited financial statements for HCA Montreal. Thank you

Michael Jichetti
Head of Tax
Mobile: 718-490-1727
Email: Michael.Jichetti@thekey.com<mailto:Michael.Jichetti@thekey.com>

[TheKey]<https://homecareassistance.com/>


On Mon, Jan 22, 2024 at 6:10 PM Tammi Franzese <tammi.franzese@thekey.com<mailto:tammi.franzese@thekey.com>> wrote:
Hi Michael,

I'm helping Tim Timothy complete some documents for his AMP authorization for Home Care Assistance (Montreal). The application requests
•       A copy of the latest audited financial statements of the Applicant.
Will you please send us a copy?

Thank you,
Tammi Franzese
Senior Corporate Paralegal | TheKey
813.521.5269
[TheKey]<https://homecareassistance.com/>


--
Tim Thomas
Head of Canada Division
Please note my email has changed:
tt@TheKey.com<mailto:tt@thekey.com>
(514) 591-9387
TheKey.ca<https://www.thekey.ca/>
[TheKey]<https://www.thekey.com/>


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--
Tim Thomas
Head of Canada Division
Please note my email has changed:
tt@TheKey.com<mailto:tt@thekey.com>
(514) 591-9387
TheKey.ca<https://www.thekey.ca/>
[TheKey]<https://www.thekey.com/>