Our Firm is structured to provide leadership in achieving high quality professional performance while maintaining the concept of individual responsibility so necessary to clients and to individuals within the firm. The Firm has established policies and procedures that we believe provide assurance that professional engagements are properly planned and executed and that decisions are based on the substance of issues, not on form. Accounting standards cannot deal with all possible situations, and we at all we at all times urge our clients to adopt accounting and reporting policies that we believe are the most appropriate in the circumstances.The adequacy of the Firm s quality control system for our accounting and auditing practice and our compliance with system are independently evaluated every three years through a peer review conducted under the auspices of the AICPA Division for CPA Firms. The peer review report is available to our clients and other interested parties. We have alwa ys passed each & every Peer Review.