Auditors may use an engagement letter, if appropriate, to communicate the information.
( Auditors ( ( may ( ( ( ( ( use ( an ( engagement letter ) ) ) , ) ( if appropriate ) ) , ) ( to ( communicate ( the information ) ) ) ) ) . ) )
(ROOT (S (NP (NNS Auditors)) (VP (MD may) (VP (VB use) (NP (DT an) (JJ engagement) (NN letter)) (, ,) (SBAR (IN if) (FRAG (ADJP (JJ appropriate)))) (, ,) (S (VP (TO to) (VP (VB communicate) (NP (DT the) (NN information))))))) (. .)))
Auditors may not use an engagement letter to communicate.
( Auditors ( ( ( may not ) ( ( use ( an ( engagement letter ) ) ) ( to communicate ) ) ) . ) )
(ROOT (S (NP (NNS Auditors)) (VP (MD may) (RB not) (VP (VB use) (NP (DT an) (JJ engagement) (NN letter)) (S (VP (TO to) (VP (VB communicate)))))) (. .)))