Can I just clarify, if PI score is above 100 and below 350 externally audited, you don't have to submit AFS or FAS?


  • If PIS is between 100 and 350 and externally/independently compiled, you must submit FAS, but you may choose to submit AFS
  • If PIS is below 100, then submit FAS
  • If PIS between 100 and 350 and internally compiled, this triggers an audit, and AFS must be submitted

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