Audit History. The solution should maintain a complete history of all data including the user identification and timestamp for data creation, updates and deletions to support a complete audit history; this includes persistence of deleted data (“soft deletes”) for all key entities as determined by Board requirements. Reporting on audit history shall be easy and efficient, preferably including out of the box reports summarizing data changes.
Audit History. The solution should maintain a complete history of all data including the user identification and timestamp for data creation, updates and deletions to support a complete audit history; this includes persistence of deleted data (“soft deletes”) for all key entities as determined by Board requirements. Reporting on audit history shall be easy and efficient, preferably including out of the box reports summarizing data changes. The Solution should support both ad hoc and automated import, export, and update of all necessary data for the in scope systems, at appropriate frequencies, including near-real-time. For platforms supporting digital learning then the solution must support IMS global / One-Roster protocols. Employee assessment results will only be exportable at an anonymized, aggregate level. Provider shall support both ad hoc and automated extract of all data from the Solution at appropriate frequencies.
Audit History. With respect to each taxable period of the Company ended on or before December 31, 1992, either such taxable period has been audited by the relevant taxing authority or the time for assessing or collecting Tax with respect to each such taxable period has closed and such taxable period is not subject to review by any relevant taxing authority.
Audit History. Except as set forth in Schedule 3.16(c): ------------- ----------------
(i) no deficiencies for Taxes have been claimed, proposed or assessed by any taxing or other governmental authority against the Company which have not been paid or otherwise finally settled and resolved;
(ii) the Company has not waived the statute of limitations in respect of any Tax or agreed to any extension of time with respect to the assessment of any Tax; and
(iii) the Company is not currently under audit with respect to Taxes by any governmental authority, and no such authority in a jurisdiction where the Company does not file Tax returns or pay Taxes has claimed that the Company is required to file Tax returns or otherwise is subject to taxation.
Audit History. Except as set forth on Section 2.19 or Section 2.12 of the Parent Disclosure Letter, no material issues have been raised (and are currently pending) by any taxing authority in connection with any Tax Return of any Taxpayer. Except as set forth on Section 2.19 the Parent Disclosure Letter, no waivers of statutes of limitation with respect to any such Tax Returns have been given by the applicable Taxpayer that have not expired or been revoked and no waivers of statute of limitations have been requested from the applicable Taxpayer. Section 2.19 of the Parent Disclosure Letter also sets forth (i) the taxable years of each Company and each Subsidiary (other than Subsidiaries that are inactive, own no assets, and are otherwise immaterial to the operation of the Business) as to which the respective statutes of limitations with respect to Taxes have not expired, and (ii) with respect to such taxable years, those years for which examinations have been completed, those years for which examinations are presently being conducted, those years for which examinations have not been initiated, and those years for which required Tax Returns have not yet been filed. All deficiencies asserted or assessments made as a result of any examinations have been fully paid, or are being contested and an adequate reserve therefor has been established.
(d) Liens. There are no Liens for Taxes (other than for current Taxes not yet due and payable and Taxes being contested pursuant to appropriate proceedings for which adequate reserves have been established) on any of the assets of the Companies or any of their Subsidiaries.
Audit History. Except as set forth on Schedule 5.16, no deficiencies for Taxes of a Subject Company have been claimed, proposed or assessed by any taxing or other governmental authority. Except as set forth on Schedule 5.16, there are no pending or, to the knowledge of MJ GeneWorks or the Shareholders, threatened audits, investigations or claims for or relating to any liability in respect of Taxes of a Subject Company, and there are no matters under discussion with any governmental authorities with respect to Taxes of a Subject Company. Except as set forth on Schedule 5.16, no Subject Company has been notified that any taxing authority intends to audit a return for any other period. Except as set forth on Schedule 5.16, no extension of a statute of limitations relating to Taxes is in effect with respect to any Subject Company.
Audit History. Except as set forth in the Pac Rim Disclosure ------------- Letter:
(i) No deficiencies for Taxes or adjustments to the NOL of Pac Rim have been claimed, proposed or assessed by any taxing or other governmental authority.
(ii) There are no pending or, to the best of Pac Rim's knowledge, threatened audits, investigations or claims for or relating to any liability in respect of Taxes of Pac Rim, and there are no matters under discussion with any taxing or other governmental authority with respect to Taxes of Pac Rim.
(iii) All audits of federal, state and local returns for Taxes by the relevant taxing or other governmental authority have been completed for all periods.
(iv) Pac Rim has not been notified in writing that any taxing or other governmental authority intends to audit a return for any other period.
(v) No extension of a statute of limitations relating to Taxes is in effect with respect to Pac Rim.
Audit History. Except as set forth in Schedule 4.24, there is no action, suit, proceeding, investigation, audit or claim now pending or, to the Knowledge of Seller, proposed against or with respect to the Company or any of its Subsidiaries or any affiliated group of which the Company and its Subsidiaries is or has been a member that relates to Tax liabilities attributable to items of income, gain, deduction, loss or credits of the Company or any of its Subsidiaries.
Audit History. Except as disclosed on Schedule 3.14.3, there is no review or audit by any taxing authority of any Tax liability of Tehama or any Subsidiary currently in progress of which Tehama has Knowledge. Except as disclosed on Schedule 3.14.3, Tehama and its Subsidiaries have not received any written notices within the three years preceding the Closing Date of any pending or threatened audit, by the Internal Revenue Service or any state, local or foreign agency, for any Returns or Tax liability of Tehama or any Subsidiary for any period. Tehama and its Subsidiaries currently have no unpaid deficiencies assessed by the Internal Revenue Service or any state, local or foreign taxing authority arising out of any examination of any of the Returns of Tehama or any Subsidiaries filed for fiscal years ended on or after December 31, 1995 through the Closing Date, nor to the Knowledge of Tehama is there reason to believe that any material deficiency will be assessed.
Audit History. Except as disclosed on Schedule 4.18.3, there is no review or audit by any taxing authority of any Tax liability of Humboldt or any Subsidiary currently in progress of which Humboldt has Knowledge. Except as disclosed on Schedule 4.18.3, Humboldt and its Subsidiaries have not received any written notices within the three years preceding the Closing Date of any pending or threatened audit, by the Internal Revenue Service or any state, local or foreign agency, for any Returns or Tax liability of Humboldt or any Subsidiary for any period. Humboldt and its Subsidiaries currently have no unpaid deficiencies assessed by the Internal Revenue Service or any state, local or foreign taxing authority arising out of any examination of any of the Returns of Humboldt or any Subsidiaries filed for fiscal years ended on or after December 31, 1995 through the Closing Date, nor to the Knowledge of Humboldt is there reason to believe that any material deficiency will be assessed.
