CEMAC N^o SEC 088

ONECCA N^o SEC 048

PKF is bound by the high ethical standards of the accounting profession. These conventions require complete independence, objectivity, full disclosure of material factors affecting findings and conclusions, and protection of the confidentiality of financial data provided. These standards are brought to bear in the undertaking of each specific assignment. In addition, every practice within the PKFnetwork is subject to independent international review and quality control.