Aprio is confident that your lender will accept our Examination or Review Report (“Report”) as defined in our engagement letter with you. In fact, we will refund your Report fee if your lender (1) rejects our Report within 90 days of issuance and (2) requires that you obtain a second Report from another CPA firm. In addition, if ALTA changes their Best Practices Assessment Procedures within six months of the issuance of our Report, requiring additional testing to certify your conformity, Aprio will charge you only for the incremental work necessary to reissue our Report.