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Member: <br />Arizona Sonety of Certified <br />Public Accountants <br />To the Shareholders <br />HLB Tautges, Redpath, Ltd. <br />member: <br />Private Companies Practice <br />Sectton. Division of Firms. <br />American Institute of <br />Certified Public Accountants <br />APPENDIX A <br />We have reviewed the system of quality control for the accounting and auditing <br />practice of HLB Tautges, Redpath, Ltd. (the firm) in effect for the year ended <br />September 30, 1998. Our review was conducted in conformity with standards <br />established by the Peer Review Board of the American Institute of Certified Public <br />Accountants (AICPA). We tested compliance with the firm's system of quality <br />control to the extent we considered appropriate. These tests included a review of <br />selected accounting and auditing engagements. <br />In performing our review, we have given consideration to the quality control <br />standards for an accounting and auditing practice issued by the AICPA. Those <br />standards indicate that a firm's quality control policies and procedures should be <br />appropriately comprehensive and suitably designed in relation to the firm's size, <br />organizational structure, operating policies, and the nature of its practice. They state <br />that variance in an individual's performance and understanding of professional <br />requirements or the firm's quality control policies and procedure can affect the <br />degree of compliance with a firm's prescribed quality control policies and <br />procedures, and therefore, the effectiveness of the system. <br />In our opinion, the system of quality control for the accounting and auditing practice <br />of HLB Tautges, Redpath, Ltd. in effect for the year ended September 30, 1998, has <br />been designed in accordance with the quality control standards for an accounting and <br />auditing practice established by the AICPA and was being complied with for the year <br />then ended to provide the firm with reasonable assurance of conforming with <br />professional standards in the conduct of that practice. <br />Phoenix, Arizona <br />April 28, 1999 <br />Certified Public Accountants <br />7777 F,cr Ca melback Road <br />Page 25 <br />