the inclusion, publication or reproduction by the company of our report in documents containing information in addition to the financial statements and our report thereon , for example annual reports to shareholders private placement memoranda and regulatory filings may require us to perform additional procedures to fulfil our professional or legal responsibilities. accordingly our report should not be used for any such purposes without our prior written permission. in addition to avoid unnecessary delay or misunderstandings it is important that you give us timely notice of the company's intention to issue any such document