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Attachment to the Peer Review Report of Larson, Allen,Weishair&Co., LLP <br /> Description of the Peer Review Process <br /> Overview <br /> Firms enrolled in the AICPA Center for Public Company Audit Firms (the Center) Peer <br /> Review Program have their system of quality control periodically reviewed by <br /> independent peers. These reviews are system and compliance oriented with the <br /> objectives of evaluating whether: <br /> The reviewed firm's system of quality control for its accounting and auditing <br /> practice applicable to non-SEC issuers has been designed to meet the requirements <br /> of the Quality Control Standards established by the AICPA. <br /> The reviewed firm's quality control policies and procedures applicable to non-SEC <br /> issuers were being complied with to provide the firm with reasonable assurance of <br /> complying with professional standards. <br /> A peer review is based on selective tests and directed at assessing whether the design of <br /> and compliance with the firm's system of quality control for its accounting and auditing <br /> practice applicable to non-SEC issuers provides the firm with reasonable, not absolute, <br /> assurance of complying with professional standards.Consequently, a peer review on the <br /> firm's system of quality control is not intended to,and does not, provide assurance with <br /> respect to any individual engagement conducted by the firm or that none of the financial <br /> statements audited by the firm should be restated. <br /> The Center's Peer Review Committee (PRC) establishes and maintains peer review <br /> standards. At regular meetings and through report evaluation task forces, the PRC <br /> considers each peer review, evaluates the reviewer's competence and performance, and <br /> examines every report, letter of comments, and accompanying response from the <br /> reviewed firm that states its corrective action plan before the peer review is finalized. <br /> The Center's staff plays a key role in overseeing the performance of peer reviews <br /> working closely with the peer review teams and the PRC. <br /> Once the PRC accepts the peer review report, letter of comments (if any), and the <br /> reviewed firm's responses, these documents are maintained in a file available to the <br /> public. In some situations, the public file also includes a signed undertaking by the firm <br /> agreeing to specific follow-tip action requested by the PRC. <br /> Firms that perform audits or play a substantial role in the audit of one or more SEC <br /> issuers, as defined by the Public Company Accounting Oversight Board (PCAOB), are <br /> required to be registered with and have their aCCOUnhng and auditing practice <br /> applicable to SEC issuers inspected by the PCAOB. The firm indicated that it did not <br /> audit SEC issuers for the year ended March 31,2004. <br /> L <br />