Obtain letters of inquiry from in-house legal counsel, general legal counsel, and those lawyers with whom the client had dealings during the period - responses should include: current status of any ongoing litigation and if possible the likely outcome and estimate of any potential financial impact, any threats of litigation, claims or assessments, and current and unbilled outstanding fees as of year end. Ensure that any commitments and contingencies identified from the replies received are reflected appropriately in the financial statements. Discuss and review the responses received with the appropriate client representative to gain any additional information necessary.