Reply to Mr. John GrayCepe, Peter Paul

Chua, Dennis

We are sad to say that our firm is not willing to accept the engagement you are offering. We believe that auditors specialized in the subject matter of environmental auditing will be a better fit for the job.

Your proposed extension of the attest function needs to be properly considered since due diligence is needed. Disclosing information as such may be used by your competitors.

We also recommend to limit the distribution of the report because increased exposure may discourage proper disclosures regarding potential problems and other issues.

We recommend that you consult the ISO to get a certification regarding your environmental practices. The ISO certification is more convincing compared to an auditor’s opinion.