As part of the Firm's program of Quality Assurance, an independent outside CPA reviewer reviews every three years the system of quality control for the accounting and auditing practice. The firm has always received unqualified opinions regarding its system of quality control. An unqualified opinion is the highest form of quality review assurance that can be given. The latest review of the Firm's system of quality control is dated October 26, 2007. A copy of the independent CPA's opinion letter is included on this web site.