CLIENT ACCEPTANCE

1.     Name                                                                                                                                                                      

2.     List financial documents obtained (A)                                                                                                                                                                                                                                                                                                         

3.     List names and relationship of others having business relationships who were contacted for reference:                                                                                                                                                                                                                                                                                                                                                                                                                 All references were favorable; OR               Refer to attached memo.

4.     Regarding predecessor auditors:                       Not applicable; OR           refer to memo.

5.     Briefly describe the intended use of the financial statements.                                                                                                                                                                                                                                                                        

6.     Circumstances requiring special attention of presenting unusual risks (check each one which applies and comment in attached memo):

             publicly held                   anticipated annual fees greater than $40,000

             high risk industry            changes in nature or scope of engagement

             industry especially sensitive to economic conditions                          development stage

             in financial difficulty (or potentially)

Has had significant recent changes in          management       directors            ownership        

             legal counsel                   financial condition

             litigation status               nature of business          scope of auditors work

             other significant problems             strategic focus or composition of company

7.            We are independent, and accepting this engagement would not result in a violation of regulatory agencies or professional ethics (     NO - attach memo)

8.            [Firm Name] has the technical ability and resources to serve this firm with high quality and timely professional services (  NO - attach memo)

9.            Fees have been candidly discussed with the appropriate principals of this firm, and no fee problems are anticipated.  Will interest be charged on past due accounts receivable?      Yes                    No

Accounts receivable contact:                                                                                      

10.  Proposed staffing: Partner in Charge                  Accountant in Charge                   Tax Staff in Charge                      

Partner Contact Responsible                   Biller #            Tax Return Signer         

11.  Tax Entity                             Level of Service               [Firm Name] Industry Code          

Individual Tax Class                Client Contact (Individuals)                        

12.  I/we recommend that [Firm Name] accept this firm as a client, or proceed to

attempt to obtain them as a client (                   NO - attach memo) (Initials & Date                                                  )

13.  Partner approvals (B) (Initials & Date                                                                 )

14.  Engagement letter sent (date                                       ); Signed response received

(date                                                            ); if firm does not become a client, check here                                   and comment in attached memo.

Future engagement letters:                  Signature required           No signature required

15.  Origination                                        Origination Allocation %                          

Does account qualify for business development bonus? (circle one) YES NO

16.  Add to Bulletin mailing list (Yes) (No).

17.  Add to PFP Newsletter mailing list (Yes) (No).

NOTES:

A = If publicly held, should include most recent registration statement and 10-K.

B = One partner, except two partners must approve if 5, 6, 7 or 8 exceptions are applicable. < /P >