Independence, integrity and objectivity are the bedrock of our business. Without them, our clients suffer, and our reputation suffers. We are determined not to let that happen.

At Hall, Kistler, "professionalism" means the commitment to withstand all pressures, competitive and otherwise, to never compromise our principles, standards and quality. In the field of auditing in particular, professionalism requires an unwavering dedication to the public interest.

Long before the media scrutinized the practices of certain financial organizations, HK's own, internal "Statement of Firm Philosophy" declared:

"The public interest in audited financial statements has placed the accounting profession in a unique position of public trust. Moreover, there is also a significant public interest in the way in which the Firm carries out accounting, tax and advisory services. Therefore, no client or Firm consideration is allowed to interfere with our ability to carry out our commitment to professionalism."

As a matter of policy, HK will only undertake engagements we believe we can perform with competence; that are useful to our clients; that do not impair our independence in fact or appearance; and that attract the top-notch professionals we need to serve the community with distinction.

The adequacy of Hall, Kistler's quality control system for accounting and auditing is examined every three years through a peer review conducted by the American Institute of Certified Public Accountants (AICPA). In our most recent peer review, the AICPA again gave our accounting and auditing practice systems their unqualified opinion.

In addition, at least once a year, the Firm conducts its own, internal audit of policies and procedures related to independence, integrity and objectivity. We are determined to ensure that we meet the "best practices" of our profession.

To provide our clients with the highest degree of professional services on a year-round basis, Hall, Kistler & Company adheres to the following practices:

All of the firm's professionals comply with the continuing education requirements of the American Institute of Certified Public Accountants (AICPA); the Public Company Accounting Oversight Board (PCAOB); the Ohio State Board of Accountancy; U.S. General Accounting Office; and other regulatory agencies if applicable.

At least annually, each professional engages in a comprehensive assessment of his or her own continuing education needs. Among other things, this self-evaluation takes into account the firm's needs for specialists or experts in a particular industry or service area.

All professionals assist in the training and development of associates under their supervision.

Each associate is evaluated on the following personal attributes: technical knowledge, analytical and judgment skills, communications, leadership, client relations, professional demeanor, integrity and attitude.

Hall, Kistler is proud of the caliber of professionals we have attracted, and the loyalty they display toward their clients. And that's why our clients are so loyal to us.