THE NOBLE MANAGEMENT GROUP, INC.

In addition to audits, we also offer reviews and compilations. In performing reviews, we apply analytical procedures to a company's financial statements and make certain inquiries of management. Review procedures, which are substantially less comprehensive than those performed in an audit, enable CPAs to express limited assurance on conformity of the financial statements with generally accepted accounting principles. In compilation engagements, we put financial information supplied by clients into the form of financial statements, but do not express any assurance on the statements.

In compilations and reviews of financial statements, where applicable, the firm supplements the report on financial statements with a management letter offering recommendations for a more efficient operation, improved financial position, and improved accounting and administrative controls. These suggestions often result in substantial cost savings for our clients.