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<br />t i K I(fjy.M Ymt!(Y.d
<br />F6Nhk hwgrl 4,1is
<br />'1'g, the Shareholders
<br />1:17;13 Tkist,ges, l2edpa'rh, Ltd,
<br />eery A. Liam
<br />P.C.
<br />Appendix A
<br />Page 1
<br />t6evabert
<br />i I'at 6 a ink, .,A,
<br />s n:..i I.oP 01 FI I.,".
<br />M*ft
<br />S dION µ1191b: ICWrI013W
<br />We have reviewed the 5ysi+i:x of gwdity r,oirttol for the accounting and audit practice cit
<br />111,13 Tangs, Rcdpath, Lrtcl, (the firm) in effect for tilt, ye#tr cndo'd Stphn ber 30, 20o",
<br />A. Syst „i f2; gYidlti}r Control encoinpasses Clic firm's orl-x)iz tioywl stcu turc, Its- poiicios
<br />adopted crO procedures established to provilc it with ivasotl hlc asstn<xnce of
<br />uoai:l'oraun; wiithpsol'es sional standards the cloinimts ofgoislit), oontiol are descnbod irt.
<br />,lie. Si it nci +s on Qualhy Control St ud it d3 , issuwct by the Araei;ca il. Instit-aw of CPAs
<br />(AICPA). 'Flan Sinn is ticsptonsible iot d signing a system of quality control and
<br />eompryit>g with it to provide true f1mi, I-eason ible wmn-ance, of conformiru, rvit l
<br />pro&ssional standards in ail mitcriai respects. C7ti r csl'roiisitlrkity" ss io e pres5 cin opinio_r.
<br />on the design of the ,>ystem of quality conirol ai,d the, firm's compliancii A011 ii:s systaixa
<br />o%guality control basest en otir r view,
<br />Our ] cvtezt* was nonclncttxct in areorrEzuiu: with st,ructards ssiablisn;.u1 by tht- i'err It ey!evr
<br />Bo,aid of the A!C PA, Duran; our ro`:'ievi, we read iC(p'i71r('.iA 1'c.i>rGSCiYtEitit'rn5 from the iifni,
<br />i.ntenrietiied firm personnel and obtained aii undersia tding of the liature of the t znl's
<br />accounting and auditing p racticc, and the dosip of the firm's sy iii m of quality control
<br />snlfici27tt i{> 'siS<c.Ss ('tt(: rayls implicit in its p7ractico. Based art our assessilients; wo
<br />sOccted engagements and. adln4iiStrativc fifes 10 test for conformity with pi't}J''4'SSiGI tI
<br />swtldlq & -and ornpk anc4: Frith. the finit's system of ilt4ility control, Ihe. eau e neaar
<br />selected rcprescuted a reasonable cross-section of the firm's accounting and auditingt.
<br />practice witli errrPhasis an. ku$her-zisl. wl,agernents. Thu ongau get selected included
<br />among other's, audits of Enlployoe kitnefzt Plans and eargagunients performed ander
<br />Croverinnenta Auditing Sfandard& Prior ,to concluding the xesiowl wo xeyssesserl the
<br />adetineey cif` the scope of the peer review procedures and inct wi b. firm management to
<br />discuss the results of our xevicwa We believe flint the proQcduma we p rfornied provide it
<br />reasoisable basis fbr our opinion.
<br />In, peifornxipg our res=iety, we obtained an unrirrsta,-idin, of the systein sof quality control
<br />for the final's =recounting tnd auditing, practice. In addition, we tested compliance with
<br />the pirn7"s quality control policies and procedur`cs to flits extent we consideree) appropriatc.
<br />"Those tests coveredthe application of the fiinn's policies and procedures on selected
<br />engagement,, Our rzviow :ra,, basal on selected rests theseforc it would not zxecessarily
<br />detect all vwaknesses in the sysiern of quality control or all instortcas of noncompliance
<br />with it. Them; are inherent lintitations in the effectiveness of any System of quglity
<br />control and therefore noneotnplianoe -with the system of quality control may occur and
<br />not he detected_ Projection of say evaluation of a. system of quality control to future
<br />Certified Public Accountants
<br />4455 East Camaaback Road
<br />sl,ite EM
<br />Phoenix, Arizona 55058
<br />Talepfeone (&p2) W-6040
<br />Cnx (507) 8C,7-G03D
<br />
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