Yes. Procedure 8 requires the licensee to report all agreements “by any name” that provide management or any other type services necessary for the operation of the licensee (e.g. management, payroll, human resources, security, etc., but does not include an agreement for the rental of real property under a bona fide lease paid on a monthly or yearly basis.) If there is no written agreement or contract, the CPA will utilize invoices or any other written documentation to report the agreement to provide services in Part 1 of Procedure 8. Actual disbursements for those services will be reported in Part 2 of Procedure 8 according to the Procedure 8 Selection of Sample Size instructions.