Module Seven: Financial Statement Audit Report
ACC 411 Auditing Principles Southern
New Hampshire University
REPORT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM
To the owners of Cloud9, Inc.
Opinion
, We have audited the financial statements of Cloud9, Inc., which comprise the balance sheets
as of December 31, 2025 and 2024, as well as the related statements of income, changes in
stockholders’ equity, and cash flows for the years then ended, and the associated notes to the
financial statements.
In our opinion, the accompanying financial statements present fairly, in all material respects, the
financial position of Cloud9 as of December 31, 2025 and 2024, and the results of its operations
and its cash flows for the two years then ended in accordance with generally accepted accounting
standards in the United States of America.
We have also audited, in accordance with the standards of the Public Company Accounting
Oversight Board (PCAOB), the company’s internal control over financial reporting as of
December 31, 2025, based on the criteria established in Internal Control—Integrated
Framework issued by the Committee of Sponsoring Organizations of the Treadway Commission
(updated
2013 framework).
Basis for Opinion
We conducted our audits in accordance with generally accepted accounting standards in the
United States of America (GAAS). We are required to be independent of Cloud9, Inc. and to
meet our other ethical responsibilities, in accordance with the relevant ethical requirements
relating to our audits. Our audit included performing procedures to assess the risks of material
11:26:14 -06:00
ACC 411 Auditing Principles Southern
New Hampshire University
REPORT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM
To the owners of Cloud9, Inc.
Opinion
, We have audited the financial statements of Cloud9, Inc., which comprise the balance sheets
as of December 31, 2025 and 2024, as well as the related statements of income, changes in
stockholders’ equity, and cash flows for the years then ended, and the associated notes to the
financial statements.
In our opinion, the accompanying financial statements present fairly, in all material respects, the
financial position of Cloud9 as of December 31, 2025 and 2024, and the results of its operations
and its cash flows for the two years then ended in accordance with generally accepted accounting
standards in the United States of America.
We have also audited, in accordance with the standards of the Public Company Accounting
Oversight Board (PCAOB), the company’s internal control over financial reporting as of
December 31, 2025, based on the criteria established in Internal Control—Integrated
Framework issued by the Committee of Sponsoring Organizations of the Treadway Commission
(updated
2013 framework).
Basis for Opinion
We conducted our audits in accordance with generally accepted accounting standards in the
United States of America (GAAS). We are required to be independent of Cloud9, Inc. and to
meet our other ethical responsibilities, in accordance with the relevant ethical requirements
relating to our audits. Our audit included performing procedures to assess the risks of material
11:26:14 -06:00
