liiilL'P&'nili nl I￿%11￿)1￿ ei"'y rL'pibi't tkn tlie i h&irity' Irii.¥lL'i'% of:
14vib¢ %￿MIni￿.r C'ililip: Claiirfl}' C'railbiine I￿[ tlie .I'¢'#i L'nded .Il fvllrcli 21114
J ii'pc)ri iiii IhL' ￿l:L..L)l71ll s ill. Ilii. L Iiarill. Ill IdL IIL'(I.
HI'%pL'Ctii't ri$puM%iliili¢iL% vf iharitl, lrn.%ttes aiid ¢X#miner
.15 thL' i li tjri t￿. s tru%tL'¢b I'()Ll afL I'15wJli% ihli: t() I. IIIL p￿"Pl1r1Ill ()1i 4)f Ihc at¢i)iii)t% i rl dLLordati¢
' i Ih Illl C'hLiri ti¢.R AL I (Ni)nJiL'I-n Ii'L14JllLI )
!(JiJx_
It ib Eli!-' J'LspTrnqibiliLi' tTr-
C.1￿]17L tlie iiiLciuii¢q iiiiili'r 8eLtioii 65 ()t- the Q".hariiie% AL I
fil I IONI thL pfoieLILII-L% lai (lu i4'n i n tlie geiiLral r)ireuliiinb brji'en b!. Ihi Coin IM i %% ii)Ti
unilei. IiLin li.S11))I b) c)t- the Q-k)ciiil IL¥ ..Ici
tdtLTh i4'lieili¢'r pdrtivuliii. rndlLcrq111c ¥,¢ L,￿n]l tfj InTr' atlrnlivn
Basis uf in(Jep£ndtrJl exainin¢r's re5XIrt
I liai'e eK&niinL.d N'our Lliiirili. .xccoiJnr5 cls reLiuirLd undeT qectioi) {iS of Ih¢ L'IIiLr1iii￿ .4Lt and
ill}, exaTiiilldlic)n %F'as cllrrid ()Lil in aLcoNlaiict ￿1th LIiL 4ILIILril r)irÈCtInll￿ UTjI'eii bTr' the
Cliari (¥. Q ()niiiii%ii tor NurihLni IrL.land iiniler secliun 65(()Ii b) o)I' thL LhdiltlL% ikct.
.{! e.xèunindti (Trn incliided kl rei, ie%%' ul. tIIL uccounlin8 Tecni'd-. kepi b}, Th¢ clitLfiiw iin4J
coIiip;.u'iiiin (ij. tlic accounts pi'esenied 14, jlli LIIVXL fLL()I"(L'". li al￿0 inclLided coii%idei',Iti or) of an}.
unuiual ilcni% nr di.q¢losUtE.S 111 tlit IlLuOuIils: lind ￿￿.kl[L￿. kxplandlii)n.% troni yTrii chai"ity'
LF￿￿L￿￿'¥ L(?nLerninbP an}. %uch in1r ¢fRrs,
.1), Tole. iq tn .qt?te ￿,}let1}er an%. n121eTial Imattei'g liqi."e c(Trnie InTr ttentioti gii'i112 In¢ caiise to
believe:
l. Tliat aCLOllI]tin£ re¢(p￿lS nc)I kLPt in ￿L(Tri-d￿Iili 11.ith %LLtii)11 C)3 (Trt-thc ChdtilYL% ..IIt
2. -1-lidl LhL &L'LL7Llrtts do noi i?c¢oI'd i4'itli tli<)%L' ￿LL.1)Untin￿l ￿'LL)r￿.5
3. T]￿r tli¢ [￿l<lL￿1% d() Tlot conipl?T Tr4'Atb the ￿L(￿Ul)Illi&1 I"LqliifLITILllt.￿ iTrl"thL (:hdtiliL% .4LI
4. '1'hdL there is tiJrrlioT in r()￿latIOn iiee.ded t"OT 11 iir()pei uiidLTsuiidiiigT <)t' tliL aLL(?unl% IL) bL
i'ei( cli¢d
I ndep*tsdellt ex4miner S State￿¢￿t
1i41l'L L:()ttipleted nil, L'xamiiisitloll hxi'e no LonLeni% in li'.4pe(t ot.tlie I￿11tLl.Ts (l j to (4)
li%LLd £Lboi.'e dnd_ iri Ll)ILnec.tion il'iiFi r(IlloNTr,-iIi￿ i.hL I)ireLtiotLfi ol-tlii (-li&ifi1S,- C'.oniiJi 45iiiii for
N()rtliern IrL' Idiid. I liai.'e ti)iiiiJ n(D iiiatteT5 tliaL rt'qiiii'e i-1nii'incF 10 l'our aiLi'nliiiI),
Indcp¢nden
IIIIDer
.1 Kcrlin
122 .￿ltin￿rL Royd
Clyud),, C'o. I)erryi B1"47 4Dr
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