The annual report of Westminster Computer, Inc., included the following:

1. Who is responsible for Westminster€™s financial statements?
2. By what accounting standards are the financial statements prepared?
3. Identify one concrete action that Westminster management takes to fulfill its responsibility for the reliability of the company€™s financial information.
4. Which entity gave an outside, independent opinion on the Westminster financial statements?
Where was this entity located, and when did it release its opinion to the public?
5. Exactly what did the audit cover? Give names and dates.
6. By what standards did the auditor conduct the audit?
7. What was the auditor€™s opinion of Westminster€™s financialstatements?

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Management's Annual Report on Internal Control over Financial Reporting The Company's management is responsible for establishing and maintaining adequate control over financial reporting.... Management conducted an evaluation of the effectiveness of the Company's internal control over financial reporting [...] Based on this evaluation, management has concluded that the Company's internal control over financial reporting was effective as of 30, 2012. Report of Independent Registered Public Accounting Firm The Board of Directors and Shareholders Westminster Computer, Inc We have audited the accompanying consolidated balance sheets of Westminster Computer, Inc and subsidiaries (the Company) as of September 30, 2012, and September 30, 2011, and the related consolidated statements of operations, shareholders' equity, and cash flows for each of the years in the three-year period ended September 30, 2012. These consolidated financial statements are the responsibility of the Company's management. Our responsibility is to express an opinion on these consolidated financial statements based on our audits. We conducted our audits in accordance with the standards of the Public Company Accounting Oversight Board (United States)... In our opinion, the consolidated financial statements referred to above present fairly, in all material respects, the financial position of the Company as of September 30, 2012, and September 30, 2011, and the results of its operations and its cash flows for each of the years in the three-year period ended September 30, 2012, in conformity with accounting principles generally accepted in the United States of America. SLMA LLFP Aurora, Colorado December 28, 2012