SCHEDULE P

Fraud Review

AP Chexs will on an hourly fee basis provide an efficient financial and operational review of a specific process or department within your company. We will focus the scope of our review on any knowingly and intentional misrepresentation of material existing fact, or omission or purposeful failure to state material facts, which nondisclosure makes other statements misleading. While we cannot guarantee our review will uncover any such misrepresentation or nondisclosure.