AICPA standards define reportable conditions as significant deficiencies in the design or operation of internal control which could adversely affect the entity's ability to record, process, summarize, and report financial data consistent with the assertions of management in the financial statements.
AICPA standards talk about which conditions are considered reportable.
AICPA standard do not say anything about which conditions are reportable.
There was no discussions going on.
Three people are holding bottles of beer.
The woman is playing ball.
A person sits outside.
A restraining order was taken against me.
There are no fingers.