Generated on 25 May 2023

Generated by Khushboo Batra

PACE
PACE ID 27766918.1.0 (Completed) Subcontract
Lifescan Global Corporation India/India
GFIS CID 61454811 MDM CID 11952716 Engagement Name ZM078‐ Assistance in preparing summary of the BGM Case
EP Suresh Nair

Highlights

Client Information Additional Parties Services Conflict Checks Engagement Risk

Indep. Required No additional parties involved Primary SSL No conflict check is required Risk Conclusion
TAX/Indirect Tax Low
Primary SORT Fees
Global Trade Advisory Not Answered
Total No. of Services Margin
1 Not Answered

Client Information
Client Details
Entity Name Location GFIS CID MDM ID DUNS GIS ID

Lifescan Global
Client United States of America 61454811 11952716 081506443 97767054
Corporation
GUP Platinum Equity, LLC United States of America 60032769 11429651 837601723 181944

Ownership Location: United States of America

GIS Evaluation
Client GIS Restrictions:: AC‐United States OE and Down, AC‐US SEC Custody Affiliate, AC‐US SEC Listed Audit Client, AC‐US SEC OE and Down, AC‐US SEC PCIP In Period, AC‐US SEC Up
Affiliate, Audit Client Affiliate, G360, GCSP Approval for Consultation Required, Not an Individual, PCIP In Period, SORT‐Other Channel 1 and Down, SORT‐US SEC Audited Entity and
Down, US SEC Down

PACE ‐ GIS Comparison

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 Generated on 25 May 2023
Generated by Khushboo Batra

PACE
PACE ID 27766918.1.0 (Completed) Subcontract
Lifescan Global Corporation India/India
GFIS CID 61454811 MDM CID 11952716 Engagement Name ZM078‐ Assistance in preparing summary of the BGM Case
EP Suresh Nair

There are no discrepancies between PACE and GIS.

Team Members
Role Team Member Preparer Date Added

Engagement Partner Suresh Nair ([email protected]) N

Team Member Khushboo Batra ([email protected]) Y
Team Member Shreeni Pillai ([email protected]) N 02 May 2023
Team Member John Wilson Nadar ([email protected]) N 02 May 2023

Additional Parties
Entity GIS AML GCSP GUP Ownership GUP GIS
GFIS CID Role Region/Location Client Form DUNS GIS ID MDM ID Comments
Name Restrictions Folder Name Name/DUNS Location Restrictions

AC‐United
States OE
and Down,
AC‐US SEC
Custody
Affiliate, AC‐
US SEC
AC‐United States
Listed Audit
OE and Down,AC‐
Client, AC‐
US SEC Custody
US SEC OE
Affiliate,AC‐US SEC
and Down,
Listed Audit
AC‐US SEC
Client,AC‐US SEC
PCIP In
OE and Down,AC‐
Period, AC‐
US SEC PCIP In
US SEC Up
Period,AC‐US SEC Main client
Affiliate, 27455338.1.0
Lifescan Platinum United Up Affiliate,Audit transferred
Main United States of Audit Client United States Kenneth
61454811 Global 081506443 97767054 11952716 Equity, LLC States of Client from
Client America Affiliate, of America Walker
Corporation 837601723 America Affiliate,G360,GCSP summary
G360, GCSP Archived

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 Generated on 25 May 2023
Generated by Khushboo Batra

PACE
PACE ID 27766918.1.0 (Completed) Subcontract
Lifescan Global Corporation India/India
GFIS CID 61454811 MDM CID 11952716 Engagement Name ZM078‐ Assistance in preparing summary of the BGM Case
EP Suresh Nair
Corporation 837601723 America Affiliate,G360,GCSP summary
G360, GCSP Archived
Approval for page
Approval for
Consultation
Consultation
Required,Not an
Required,
Individual,PCIP In
Not an
Period,SORT‐Other
Individual,
Channel 1 and
PCIP In
Down,SORT‐US SEC
Period,
Audited Entity and
SORT‐Other
Down,US SEC Down
Channel 1
and Down,
SORT‐US SEC
Audited
Entity and
Down, US
SEC Down

Services
SL SSL Service SORT Primary

TAX Indirect Tax 10206 ‐ Global Trade Advisory Global Trade Advisory Yes

Description
To assist LifeScan (“the client”) with preparing a short summary of the BGM case including timeframes, and for EY US to review and then, to the client.

Attachments
Last
File Name Category Description Attached By
Updated

PSM To assist LifeScan (“the client”) with preparing a short summary of the BGM case including timeframes, and for EY US to review and 02 May Khushboo
Services
mail.pdf then, to the client. 2023 Batra

Questionnaire

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 Generated on 25 May 2023
Generated by Khushboo Batra

PACE
PACE ID 27766918.1.0 (Completed) Subcontract
Lifescan Global Corporation India/India
GFIS CID 61454811 MDM CID 11952716 Engagement Name ZM078‐ Assistance in preparing summary of the BGM Case
EP Suresh Nair

Engagement
Topic: 1. Sub‐contracting questions
Subtopic: 1.1 Sub‐contracting questions for the practice receiving the sub‐contracted engagement

The purpose of the following questions is to document various considerations by the country receiving the request for sub‐contracted work.

1. Have we received complete work instructions from the prime firm, including

scope of the engagement,

timing of the engagement,

fee arrangements and invoicing instructions, and

any work product(s) we are to provide (including to whom we are to provide them)?

Yes No

2. Have we reviewed the client and engagement acceptance procedures performed or received confirmation of their performance by the prime‐contracting practice,
including assessment of client integrity, independence considerations (including any pre‐approvals), conflicts considerations regarding the client and the engagement, and
any economic sanctions that may apply to this client?

Yes No

PACE does not identify the independence requirements for the sub‐contract work evaluated in this form. In certain cases, independence rules may apply to the sub‐
contracting practice that are more restrictive than those at the prime‐contracting practice. Please consult with the prime‐contracting firm to identify any
independence procedures that have been performed. Note that the independence conclusions on the summary screen may not reflect the appropriate independence
conclusion for this client and engagement.

The question below needs to be answered with respect to the entity you are performing the services for. This may be a

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 Generated on 25 May 2023
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PACE
PACE ID 27766918.1.0 (Completed) Subcontract
Lifescan Global Corporation India/India
GFIS CID 61454811 MDM CID 11952716 Engagement Name ZM078‐ Assistance in preparing summary of the BGM Case
EP Suresh Nair

different entity than the main client of this PACE form (which is the main client of the prime firm).

3. Is the entity you will be performing the services for in the Netherlands (statutory address within the Netherlands) and does it have one of the following Dutch restrictions
in GIS?
Yes ‐ Netherlands address and one of Netherlands OOB or EU PIE
Yes ‐ Netherlands address and one of Netherlands restrictions ‐ audit or Netherlands restrictions ‐ attest or assurance
No

3
​ .1 Are there any local risk or acceptance matters specific to independence that are not covered by the prime firm's risk assessment and that must be performed locally? If
so, provide information about any local independence procedures performed, confirmation they have been or will be completed, and confirmation they are sufficient. If no
independence procedures are applicable, note that.

There are no local independent approvals. Prime Contracting country has confirmed that proper approvals have been
obtained.

4. Is the client or benefiting entity subject to one of the following UK Independence restrictions?
UK (including Isle of Man)
UK Financial Reporting Council – Public Interest Entity (“UK PIE”)
UK FRC – Other Entity of Public Interest (“UK OEPI”)
None of the above

5. Are there any local risk or acceptance matters that are not covered by the prime firm's risk assessment and that must be performed locally?
Anti‐money laundering
Conflict check
Local commercial processes (e.g., deal review)
None of the above

6. Have we confirmed that the engagement agreement is in compliance with the Engagement Agreements Global Policy, including a sole‐recourse clause that excludes our
having direct responsibility, as sub‐contracting member firm, to the client? This could be confirmed in the inter‐firm sub‐contractor memo, by reviewing a copy of the
engagement letter, or by direct communication with the prime contracting engagement team.

Yes No

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 Generated on 25 May 2023
Generated by Khushboo Batra

PACE
PACE ID 27766918.1.0 (Completed) Subcontract
Lifescan Global Corporation India/India
GFIS CID 61454811 MDM CID 11952716 Engagement Name ZM078‐ Assistance in preparing summary of the BGM Case
EP Suresh Nair

7. Do you have any concerns regarding the following?

Integrity of the client's management
Any member of the management team imposes excessive pressure or influence on the financial reporting process
Undue emphasis placed on financial results, including overly optimistic news releases or communications to shareholders
Public criticism about the entity involving accounting, financial reporting
Questionable business practices of the entity or of companies in one or more of the industries/geographies in which it has significant operations
Use of aggressive accounting principles
Fraudulent practices or violations of laws and regulations
Concern about our ability to perform the required services
Engagement economics in relation to the risk taken (i.e., are the fees according to the sub‐contract agreement adequate for the work we are to provide?)
Ability to build a long‐term professional relationship
Any other risk factor not covered in the questions above
None of the above

Tax Service Line services include services such as Law, PAS, Payroll Operate, ACR, ECG and TTT services provided by the Tax Service Line. If a non‐Tax Service
Line PPED will serve as the engagement partner with respect to Tax Service Line services, use this template to consult with the Region Tax Quality Leader and
document the necessary approvals for PACE. You may find this template helpful when approvals for a particular engagement partner are required on a frequent or
an annual basis.

8. Is the engagement partner with respect to the Tax Service Line services included in PACE coded to the Tax Service Line?

Yes No

​9. Does the engagement involve the provision of "highly significant" advice?

Yes No

10. Does the engagement involve the preparation or review of Tax Returns with complex issues which require the review by a PPEDD?

Yes No

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 Generated on 25 May 2023
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PACE
PACE ID 27766918.1.0 (Completed) Subcontract
Lifescan Global Corporation India/India
GFIS CID 61454811 MDM CID 11952716 Engagement Name ZM078‐ Assistance in preparing summary of the BGM Case
EP Suresh Nair

(IND/BGD) Engagement Fee ("Amount") is required to be reported only in equivalent Indian Rupee (INR), irrespective of the engagement fee terms.

IND/BGD 1. Complete the following estimated fee information for this engagement.

Estimated Realisation Percentage

Total Estimated Revenue (INR) * Margin * Contingency Fee (INR) *
(ERP) *

94288 40.00% 45.00% 0000

* = required.

Conclusions
The recommended risk conclusion is listed below and is based upon the Engagement risk factors listed above. You may change the risk conclusion using the drop‐down box below.

Client Risk Overview

Risk Factor Section Trigger Explanation

Indicative Risk Conclusion

Low

Engagement Risk Conclusion

Low

Explanation

Approvals
Role Assigned to Type Status Date Approved ACPA Approval Date Triggers

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 Generated on 25 May 2023
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PACE
PACE ID 27766918.1.0 (Completed) Subcontract
Lifescan Global Corporation India/India
GFIS CID 61454811 MDM CID 11952716 Engagement Name ZM078‐ Assistance in preparing summary of the BGM Case
EP Suresh Nair

Engagement Partner (EP) Suresh Nair Signoff Approved 02 May 2023 Not Applicable

Audit Trail
Date/Time (UTC) User Object Type Field Old Value New Value

2 May 2023 07:44 Suresh Nair Form Assigned To Suresh Nair

2 May 2023 07:44 Suresh Nair Form Stage Of Assessment EP Sign Off Completed
2 May 2023 07:20 Khushboo Batra Form Assigned To Khushboo Batra Suresh Nair
2 May 2023 07:20 Khushboo Batra Form Stage Of Assessment Drafting EP Sign Off
2 May 2023 07:20 Khushboo Batra Form Engagement Risk Conclusion Low
2 May 2023 07:04 Khushboo Batra Form Is APG Confirmed False True
2 May 2023 07:03 Khushboo Batra Form Assigned To Khushboo Batra
2 May 2023 07:03 Khushboo Batra Form Stage Of Assessment Starting Drafting
2 May 2023 07:01 Khushboo Batra Form Is APG Confirmed False
2 May 2023 07:01 Khushboo Batra Form Stage Of Assessment Starting

Comments
Created Created by Category Comment Type Comment

Attachments
Last
File Name Category Description Attached By
Updated

PSM To assist LifeScan (“the client”) with preparing a short summary of the BGM case including timeframes, and for EY US to review and 02 May Khushboo
Services
mail.pdf then, to the client. 2023 Batra

Page 8 of 9
 Generated on 25 May 2023
Generated by Khushboo Batra

PACE
PACE ID 27766918.1.0 (Completed) Subcontract
Lifescan Global Corporation India/India
GFIS CID 61454811 MDM CID 11952716 Engagement Name ZM078‐ Assistance in preparing summary of the BGM Case
EP Suresh Nair

Engagement Codes
Entity Name GFIS CID Engagement Code Engagement Name Engagement Status Engagement Create Date

LIFESCAN GLOBAL CORPORATION 61454811 67412224 ZM078‐ Assistance in summary o Open 04 May 2023

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