GENERAL CONTROL(management) Why is there a change for a new auditor? Is there any conflict with the previous auditor?

Are the recommendations of the predecessor are implemented? PLANNING PROCESS What kind of business do you offer to the public? Can we have the authorization for having your prior years working paper and permanent files of the previous auditor? Can we have the current financial statement? Does your company prepare and review its financial statements annually? If any irregularities found in the financial statements is it corrected in a reasonable period of time?

How did you recovered from a big loss in 2010 and come up with a net income in 2011? Is the overall effectiveness of the internal control system is routinely evaluated?

How did you deal with your customers and competitors?

Is the management provides rules and regulations to the employees and workers? Is there regular/constant physical inventory count and reconciled with the purchases for the period? Is the transaction approved by the board of directors?

PREDECESSOR Why didnt you continue to as an auditor of the N NIHON FUJI MULTI-PRODUCTS CORP.? Is there any disagreement over accounting or auditing issues? If any can you specify. I have the authorization from the management to have the prior years working paper, may I have a copy of it? During your audit examination as an auditor is there any limitation in gathering sufficient informations?