definiens: ( as defined in Rules 13a -15(f ) and 15d-15(f ) of the Exchange Act ) sufficient to provide reasonable assurance ( i ) that transactions are recorded as necessary to permit preparation of financial statements in conformity with GAAP, consistently applied, ( ii ) that transactions are executed only in accordance with -41- the authorization of management and ( iii ) regarding prevention or timely detection of the unauthorized acquisition, use or disposition of Parent ’s properties or assets . Since January 1, 2017, none of Parent, Parent ’s independent accountants, the Board of D irectors of Parent or its audit committee has received any oral or written notification of any ( i ) in the internal controls over financial reporting of Parent, ( ii ) in the internal controls over financial report ing of Parent or ( iii ) fraud, whether or not material, that involves management or other employees of Parent who have a significant role in the internal controls over financial reporting of Parent