Taylor and Morgan has participated in the AICPA Peer  review program  since the  start of the Peer review process.  During this process, our  files are reviewed by an independent  certified public accountant to  ensure that  we are  in compliance with the applicable AICPA standards and our workpapers support the opinions that we render.   We have received unqualified opinions  during each and every one of these audits. We are proud to be members of the  AICPA and support  these quality programs. These unqualfied opinions are available for copy or inspection.