The Firm’s quality policy is adjusted to its desire to grant its clients the highest possible level of service.  The Firm’s quality policy is based on the rules of professional behavior applying to certified public accountants in general and the principles of Pronouncement 67 of the Institute of Certified Public Accountants in Israel and ISO 9001:2000 Standard, in particular.

Implementation of this policy will be carried out continuingly by making work processes more efficient, i.e. minimizing the possibility of errors, aiming at the clients needs and continuously examining their satisfaction of the Firm’s professional and business functioning.  The basic condition that this quality policy will be implemented both in theory and practice is the understanding and implementation of a quality policy by every member of the Firm at all times.

According to these principles, the Firm:

• Will organize itself to provide a service at the level suitable for the client, while maintaining independence and evaluating the risks connected with providing the service.

• Will ensure the suitable behavior of all its professional staff, including maintaining a level of integrity, fairness and ethical behavior in every action.

• Will be assisted by employees with suitable professional training.

• Will see to keeping the professional team up-to-date with the new developments in the profession.

• Will maintain supervision of the provision of services of certified public accountants according to accepted standards.

• Will maintain a follow-up of examining suitable implementation of the quality assurance procedures in the Firm.

In order to examine proper implementation of quality control procedures and their effectiveness in improving the service given to clients, the Firm has presented itself with a number of quality targets.

• Suitable performance of the audit work while meeting the quota of audit hours allotted for the file.

• Minimizing the number of errors in documents and in reports being issued by the Firm.

• Minimizing the number of client complaints.