We value our reputation for quality services and believe that reputation is the basis on which we attract new clients and build our practice for the future. We are committed to rendering value for our fees and believe our clients should have a reasonable basis for making that judgment for themselves. Accordingly, we carefully evaluate the services we are asked to provide and the factors, such as the nature of control systems and procedures, that will affect the costs we expect to incur in providing such services before we inform present and potential clients of the fees we estimate those services will entail. We do not disclose to anyone outside of our Firm any confidential client information obtained in the course of any engagement unless the disclosure is authorized by the client or is required to discharge properly our responsibilities under law or authoritative regulatory or professional standards.

Rosenbaum, Rollins & Olah, P.C. expects integrity, objectivity, competence and due care from all of its personnel in the conduct of all of its engagements, whatever their nature. We expect independence in fact and appearance in all review and other engagements where independence is required by applicable laws and regulations and the requirements of professional societies. We take steps to ensure that personnel assigned to engagements, whatever their nature, have the professional and specialized knowledge required to carry out their responsibilities, recognizing that supervisors and other reviewers and consultants can complement that knowledge.