SOX scoping memo: in-scope locations, systems, and accounts

Draft a SOX scoping memo for {issuer_name} for fiscal year {fiscal_year}.

Inputs:
- Entity/location list with revenue/assets: {entity_metrics}
- Financial reporting materiality: {materiality}
- Key accounts/processes: {key_accounts_processes}
- Systems and key reports: {systems_reports}
- Changes this year (acquisitions, new systems): {changes}
- Prior deficiencies: {prior_deficiencies}

Output:
1) Scope rationale and criteria used.
2) In-scope entities/locations and why.
3) In-scope processes and key controls overview.
4) Reliance strategy (internal audit vs external auditor) and timing.
5) Risks and scoping uncertainties.

Write in a partner/auditor-friendly tone.