Client Review/Services:

Is top management aware and supportive?

Is internal Y2K management structure adequate?

Is there a documented Y2K plan in effect?

Is the plan reasonable?

Is the client following the plan?

Are budgeted resources adequate?

Are mission critical systems appropriately assessed?

Has strong advisory notice been included in management letter?

Is a note on excessive risk appropriate in attest statement?

Are Y2K costs being expensed as prescribed?

Has Business Interruption insurance been considered? --Marsh & McLennan, Inc., Info. Week, 2/3/97

Has the Liability of Officers and Directors been addressed?