Based on our belief that we owe our clients a fiduciary duty, we decided to incorporate an elastic terms in our engagement letter which protect our client’s best interest and at the same time guard our firm’s rights. Furthermore, and in order to ensure that our firm’s members are committed to the highest quality of professional conduct, we at each time an engagement letter is to be signed will require our esteemed client(s) to carefully read the code of conducts which is attached to our engagement letter, and will ask the client to report any unacceptable behavior to the main contact person designated per the code of ethics.