Case 3: Materiality and Liabilities Testing - Gabriela Aguiar LLC Audit Case (Due in 24h)
estudiante
DebtConfirmation-Letter_Final.pdf
F-2.1 Debt Confirmation Report
08/13/2025
To: Manny Hernandez
Bank Name: ACG 6655 International Bank
Address: 1234 Global Finance Blvd, New York, NY 10001, USA
Contact: Manny Hernandez
Email: Hernandez2321@ACG_6655_Int.com
Phone: 222-235-1214
From: Gabriela Aguiar LLC
10052 Via FGCU Ct
Fort Myers, FL 33905
United States
Subject: Debt Confirmation Request for the Financial Year 2025
Dear Manny Hernandez,
As part of our annual audit process, we are conducting a confirmation of the outstanding debt as
of December 31, 2025. This confirmation is necessary to verify the accuracy of our financial
records and ensure the correctness of the balances reported in our statements.
Client's Statements
We have provided our accountants with the following information as of the close of business on
the Request Date. Please confirm the accuracy of the information by reviewing the balances in
the account(s) listed below. Although we did not conduct a comprehensive, detailed search of
your records, if additional information about other deposit and loan accounts comes to your
attention during this process, please include such information.
As of the close of business on the Request Date, our records indicate the following loan
balances:
Details of Outstanding Debt
Request ID
Status:
Loan/Account
Number
Outstanding
Balance
Interest Rate
(%) Maturity Date Currency
Collateral
Description
NP # 105208 15,000,000 7.45% January 1, 2026 USD Land-Fort
Myers
UIA-84252115
Completed
Please indicate any discrepancies or additional information in the space provided below:
Comments/Discrepancies:
(01/22/2026 12:46 PM) Manny Hernandez said - Balance as of 12/31/2025, due date revolving,
interest paid through 09/30/2025.
Confirmation
Please confirm the above information by signing and returning this document to us at your
earliest convenience. You may return the confirmation via email to
[email protected] or via postal mail to:
Audit Manager: Ben Goldman, CPA
FGCU-Accounting CPA firm
100542 FGCU Dr
Fort Myers, FL 33965, USA
If there are any questions or if further clarification is required, please do not hesitate to contact us
at 239-590-0001 or [email protected].
Thank you for your prompt attention to this matter.
Sincerely,
Devin Grundy Controller
Gabriela Aguiar LLC
10052 Via FGCU Ct
Fort Myers, FL 33905
United States
239-590-0001
Confirmation Acknowledgement
I hereby confirm that the information provided above is accurate and correct as of December 31,
2025.
Signature: _
X M a n n y H e r n a n d e z
B a n k M a n a g e r - L o a n D e p a r t m e n t
______________________________
Name: Manny Hernandez
Title: Bank Loan Manager
Date: 01/22/2026
Requested Information
Engagement Number: 2024665508
Audit Manager: Ben Goldman, CPA
FGCU-Accounting CPA Firm
100542 FGCU Dr
Fort Myers, FL 33965
United States
Follow-up Actions
Review Confirmation - Verify if ACG 6655 International Bank has acknowledged and confirmed
the debt information.
Reconcile Accounts - Compare the confirmed balances with the company's records.
Address Discrepancies - Investigate and resolve any discrepancies noted by the creditor.
F-2.2 Debt Confirmation Report
Client's Statement
We have provided to our accountants the following information as of the close of business on the
Request Date below regarding our deposit and loan balances. Please confirm the accuracy of the
information, noting any exceptions to the information provided. If the balances have been left
blank, please complete this form by furnishing the balance in the appropriate space below.
Although we did not conduct a comprehensive, detailed search of your records, during the
process of completing this confirmation, additional information about other deposit and loan
accounts you may have with us comes to your attention; please include such information below.
At the close of business on the Request Date below, our records indicated the deposit balances
below, and we were also directly liable to the financial institution for loans at the close of
business on the stated Request Date as indicated below.
† Ordinarily, balances are intentionally left blank if they are not available at the time the form is
prepared.
Client's Company Information
Engagement Number: 2024665508
Company Name: Gabriela Aguiar LLC
Address: 10052 Via FGCU Ct, Fort Myers, FL 33905, USA
Requestor Information
Company Name: FGCU-Accounting CPA Firm
Audit Manager: Ben Goldman, CPA
Address: 100542 FGCU Dr, Fort Myers, FL 33965, USA
Authorized Signers
Name: Devin Grundy
Job Title: Controller
Phone: 239-590-0001
Email: [email protected]
Responder Information
Bank Name: ACG 6655 International Bank
Address: 1234 Global Finance Blvd, New York, NY 10001, USA
Contact: Manny Hernandez
Email: Hernandez2321@ACG_6655_Int.com
Phone: 222-235-1214
Client's Account Information
Type/Form: Line of Credit
Account ID: NP # 105210
Account Name: LOC
Confirmation Request
Request ID
Status:
Loan/Account
Number
Outstanding
Balance Interest Rate (%) Maturity Date Currency Collateral Description
NP # 105210 52,550,000 6.45% January 1, 2028 USD Land-Fort Myers
UIA-84252115
Completed
Delivery Method: In-Network
Questions / Comments
(01/22/2025 10:46 AM) Manny Hernandez said - Balance as of 12/31/2025, due date revolving,
interest paid through 06/30/2025.
Description of collateral: Leased Yacht (50) with a Lien in Lee County
Responder Statements
The information presented is in agreement with our records. Although we have not conducted a
comprehensive, detailed search of our records, no other deposit or loan accounts have come to
our attention except as noted.
Confirmation Acknowledgement
I hereby confirm that the information provided above is accurate and correct as of December 31,
2025.
Signature: _
X M a n n y H e r n a n d e z
B a n k M a n a g e r - L o a n D e p a r t m e n t
______________________________
Name: Manny Hernandez
Title: Bank Loan Manager
Date: 01/22/2026
