Reply to Mr.

John Gray
Cepe, 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 auditors opinion.