Tseng, Lee & Wu LLP, Certified Public Accountants, established in 1983, is a progressive and full-service public accounting firm located in San Marino, California. Our firm's philosophy is to maintain a high level of quality and professionalism on all engagements. To maintain and improve the quality of our accounting and auditing services, our firm participates in the Peer Review Program sponsored by the American Institute of Certified Public Accountants (AICPA) and California Society of Certified Public Accountants (CSCPA), and has been awarded the highest permissible rating. We provide responsive, personalized services to small and medium size clients ranging from individuals to multinational companies with annual sales exceeding $900 million. They include wholesalers, distributors, manufacturers, retailers, professionals, real estate brokers and developers, and high tech companies. In March 2001, one of our founding partners, Joseph Tseng, CPA, was appointed by former Governor Gray Davis to be one of the ten board members of the California Board of Accountancy, which oversees and regulates more than 70,000 CPAs in the State of California. Peer Review A Peer review is a periodic outside review of a firm's quality control system in accounting and auditing. Its aim is to maintain and improve the quality of the accounting and auditing services performed by accounting firms. In order to be a member of the American Institute of Certified Public Accountants (AICPA), it is required that each member firm must have a peer review performed every 3 years, if the services performed by such a firm are within the scope of the AICPA's practice monitoring standards. They include most compilation, attest, review, or audit reports that fall within the peer review standards. With the exception of sole proprietors and small public accounting firms that employ no more then four CPA licenses, the California Board of Accountancy requires as a condition of licensure that a firm be peer reviewed. Tseng, Lee & Wu LLP has successfully passed all the past peer reviews with the highest permissible rating.

PARTNERS' PROFILES
Joseph Tseng, CPA Partner joe@cpaus.com	Pius Lee, CPA Partner pl@cpaus.com
Kin Wu, CPA Partner kin@cpaus.com	Amy Lee, CPA Partner amy@cpaus.com