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LICENSED TO P CTICE IN MINNESOTA <br />The Firm and its entire CPA staff hold licenses to practice in the state of Minnesota. All licenses are in good standing. The Firm and <br />several of its owners are licensed in other states and also are in good standing. The Firm's CPA's are all members in good standing <br />with the Minnesota Society of CPA's and the AICPA. Our professional staff and membership in professional associations indicates that <br />the services we provide to your City will be of the highest quality. <br />INDEPENDENCE <br />Our standards require that we be without bias with respect to your operations. The Firm is independent of the City of Lauderdale (the <br />City) and its component units, as defined by auditing standards generally accepted in the United States of America and the U.S. <br />General Accounting Offices' "Governmental Auditing Standards". <br />The Firm has been engaged by the City to complete it's prior audits. Because the Firm is required to follow GAO independence <br />standards mentioned in the previous paragraph, any prior relationships would not constitute any conflicts of interest relative to <br />performing the proposed audits. Also, the Firm shall give the City written notice of any relevant professional relationships entered into <br />during the period of this agreement. <br />-7- <br />People <br />+Proces <br />Going <br />lev6KI th, <br />eN <br />