Answer: Amendments are seen by many as being synnomous with production accounting. As a rule we prefer not to do amendments. We try our best to prevent the need for amendments – however human error and some incorrect data cannot be eliminated in a current month. We perform amendments based upon materiality and discussion with our client. Amendments for which we assume the blame will be made at no charge. Other amendments are based on an hourly charge – we encourage our clients to pass this charge back to the party who was responsible for the error.