Audit Independence Letter

In: Business and Management

Submitted By Hemsumi
Words 410
Pages 2
White & Rosen
Certified General Accountants 150 Brant Street
Burlington, Ontario L1L 1L5

February 18, 2008

Dr. Beatrice Simcoe, President
Brant Animal Hospital Professional Corporation
100 Brant Street, Burlington, Ontario
L1L 1L1

Dear Dr. Simcoe:

We have been engaged to audit the financial statements of Brant Animal Hospital Professional Corporation (“the Company”) for the year ended December 31, 2007.

Canadian Generally Accepted Auditing Standards (GAAS) requires us to communicate at least annually with you regarding all relationships between the Company and us that, in our professional judgment, may reasonably be thought to bear on our independence. In determining which relationships to report, these standards require us to consider relevant rules and related interpretations prescribed by the appropriate provincial institute and applicable legislation, covering such matters as:

• holding a financial interest, either directly or indirectly, in a client; • holding a position, either directly or indirectly, that gives the right or responsibility to exert significant influence over the financial or accounting policies of a client; • personal or business relationships of immediate family, close relatives, partners or retired partners, either directly or indirectly, with a client; • economic dependence on a client; • provision of services in addition to the audit engagement; • making journal entries or accounting classification without first obtaining the approval of management; • fee quote considerably less than market price; • performing management functions for the client; • loans and guarantees to/from the Company; and • Recent / future employment with the client serving as officer or director

I have prepared the following comments to facilitate my discussion with you regarding independence matters.…...

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