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Member <br />Arizona Society of Certified <br />Public Accountants <br />To the Shareholders <br />HLB Tautges, Redpath, Ltd <br />Appendix A <br />Member <br />Private Companies Practice <br />Section Division 01 Firms <br />Flmencan Institute of <br />Certified Public Accountants <br />We have reviewed the system of quality control for the accounting and auditing practice of HLB <br />Tautges, Redpath, Ltd (the firm) in effect for the year ended September 30, 2001, and have issued our <br />report thereon dated March 29, 2002 That report should be read in conjunction with the comments in <br />this letter, which were considered in determining our opinion <br />Independence, integrity and objectivity <br />Finding —The firm's policies and procedures for independence, integrity and objectivity have been <br />appropriately communicated to the firm's professional personnel through its quality control document <br />and through training programs The firm's policies and procedures require that professional personnel <br />be Informed of all new accounting and auditing clients at staff meetings of the departments that are <br />involved in financial statement engagements All employees of the firm do not necessarily attend these <br />meetings Still, the firm has informed us that its independence has not been impaired on any <br />accounting and auditing engagements <br />Recommendation —The firm should periodically communicate in writing or by e -mail to all personnel <br />new accounting and auditing clients or engagements accepted by the firm This communication should <br />also request that any personnel with a possible independence problem with respect to the new <br />engagement or clients contact the administrative partner immediately <br />Phoenix, Arizona <br />March 29, 2002 <br />Certified Public Accountant <br />2777 East Cainelback Road <br />Suite 325 <br />Phoenix, Arizona 85016 4302 <br />Telephone (602) 760 2920 <br />Fax (602) 760 2917 <br />