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tiI'��KANE PULLMAN <br /> �ICIF:nNE VALLEY QUINCY <br /> C;C�I.FAX TAI•(:iTIES <br /> GRANI)VIEW YAKIMA <br /> M(15E51�1KE NORTH I�AHCI <br /> �)MAK WaLLA WnLLA <br /> (1T7iELU� WGNATCHEE <br /> I.F MA��'ER& <br /> DANiELS�u.c <br /> A(S;L'�UN77N(7 To the Partners of <br /> Clifton Crunderson LLP <br /> AN11 and the SEC Practice Section Peer Review Committee <br /> ct�,�u�nNc: We have reviewed tl�e system of quality controi for the accounting and auditing practice <br /> of Clifton Gunderson LLP(the firm)in effeci for the year ended Jaly 31,2001. A system <br /> �xv►c� of quality control encompasses the firm's organizationa! structure and the policies <br /> adopted and procedures established to provide it wi#h reasonable assurance of complying <br /> with professional standards. '1'fie ele�ents of. quality control are described in the <br /> Statements on Quality Control Standards issued by the Amcrican Tnstit�te of Certified <br /> ,,,,�,,,e��F Public Accountants{the AICPA). The design of the system, and compEiance with it, arc <br /> the responsibilities of the firm. In addition, the firm has agreed to comp[y with the <br /> Mc{iL1DREY membership requirements of the SEC Practice Section of the AICPA Division for CPA <br /> Firms (the Section). Our responsibility is to express an opinion on the design of the <br /> N�ra,nRK system, and the firm's compliance with that systcm and the Section's membership <br /> requiremenfs based on our review. <br /> Our review was conducted in accordance with standaz�s esta.blished by the Peer Review <br /> Committee of the Section and included procedures to plan and perform the review that <br /> are suaunarized in the attached desctiption of the peer teview process. Our review would <br /> not aecessarily disclose all wcalmesses in the system of quality control or all instances of <br /> lack of compliance wi#h it or with the membezship requirements of the Section since it <br /> was based on seiective tests. Because there aze inherent limitations in the effecdveness <br /> of any system of quality control, departures from the system may occur and not be <br /> detected. Also, pmjection of any evaluation of a system of quality con�oi to future <br /> periods is subject #o the risk ti�at the system of quality control may become inadequate <br /> because of chattges i�s c�nditions, or that the degree of compliance with the policies or <br /> procedures may deteriorate. <br /> In our opinion,the system of quality control for the accounting and auditing practice af <br /> Clifton Gunderson LLP in effec#for the yeaz ended July 31, 2001, has been designed to <br /> �eet the tequinKnents of the quality control standazds for an accounting and auditing <br /> practice established by the AICPA, and was complied with during the year then ended to <br /> pmvide the firm with reasonable assurance of complying with professional standazds. <br /> Also, in our opinion, the firm complied during that year with the membership <br /> requirernents of the Section in all material respects. <br /> e� � .� .�-�.....��, P L t-'C,� <br /> Spokane, Washingtan <br /> Decernber 19,2001 <br />