PERFORMANCE
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CONCEPTS WHICH PERTAIN
TO ALL SERVICES
TIMELINESS
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We not only
aim to perform our services in keeping with the highest professional
standards, but we also expect our work to be conducted efficiently and
completed on time. We plan our engagements to do this, but because of
circumstances beyond our control, and often yours as well, this is not
always possible. When situations arise when it appears there will be
delays or we must do additional work, our people are instructed to
inform you promptly. We believe you should be made aware of any matter
that may impact our service or fees and given the opportunity to help
resolve any problems, which arise.
SUPERVISION
OF YOUR PERSONNEL
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When called
for by our engagement, we would be pleased to provide your personnel
with appropriate guidance and assistance. For example, we might
provide certain record keeping or financial reporting instructions to
your accounting staff, or in the tax area, might furnish personnel you
designate with a "calendar" of tax due dates and with
instructions concerning their responsibilities for the filing of such
tax returns, making tax deposits, etc.
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However, we
are sure you understand that we cannot be responsible for the
day-to-day supervision of your personnel or for ensuring that such
personnel fulfill their assigned responsibilities. You, or someone on
your staff, must exercise this responsibility.
INVESTMENT
ADVICE
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As
professional accountants, auditors, and management consultants, we
provide our clients with tax, accounting, financial and business
services and advice-not investment advice. We do not recommend the
purchase or sale of stocks, bonds or any other investment(s) and
suggest you consult your investment advisor with respect to any such
matters. For example, when clients request that we "find"
them a "tax shelter", we may furnish them with the materials
for several such investments, which appear to meet their requirements,
and advise them solely with respect to the tax aspects. We do not
recommend, vouch for the bona fides of, or act as "offeree
representative" with respect to these or any other investments.
INDEPENDENCE
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One last
point: to provide you with proper, unbiased and objective service, our
professionals should be independent of your organization. This not
only means that our people should not have any investment or other
business dealings with your organization or personnel, but also, that
they should avoid inappropriate relationships with your personnel and
cannot accept gifts or other personal payments from you in
appreciation for their services. Naturally, they are not to accept any
commissions or other payments from any suppliers or other parties with
whom you do business for having referred them to you. These rules are
very important and we ask your cooperation in applying them.
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