Gelman, Rosenberg & Freedman, CPAs - Independence Statement

About Us : Independence Statement

Statement of Independence

As a member of the Private Companies Practice Section of the American Institute of Certified Public Accountants, Gelman, Rosenberg & Freedman does not audit publicly held companies; however, our independence as auditors is no less critical to our clients who have a fiduciary responsibility to their members, boards and contributors. The validity of the opinion they receive from their auditors cannot be compromised by a lack of objectivity or independence. We have therefore adopted the following policy regarding our services to audit clients:

“In order to ensure that our services meet the highest standards of independence, it is the firm's policy to comply with the provisions stated in the Sarbanes-Oxley Act, and those provisions stated by the Office of Management and Budget (applicable to exempt organizations receiving federal funds) in performing attestation services for all clients. This means that we will not provide any services to our audit clients that may compromise our actual or perceived independence.

Further, we insist that all services requested by our clients, which are not otherwise prohibited, be reviewed and approved by the organization's Audit Committee and/or Board of Directors prior to commencing the engagement.”