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<br />I <br />I <br />I <br />I <br />I <br />I <br />I <br />I <br />I <br />I <br />I <br />I <br />I <br />I <br />I <br />I <br />I <br />I <br />I <br /> <br />. occur and not be detected. Projection of any evaluation of a system of quality control to future <br />periods is subject to the risk tbatthe system of quality control may become inadequate because,of <br />changes in conditions, or because the degree of compliance with the policies or procedures may - <br />deteriorate. <br /> <br />In our opinion, the system of quality control for the accounting and auditing p~ctice of Caballero <br />and Castellanos, P.L. in effect for the year ended November 30. 2005, has been designed to meet the <br />requirements of the quality control standards for an accounting and auditing practice established by <br />the AICP A and was complied with during the year then ended to provide the Firm with reasonable <br />assurance of confonning with professional standards. <br /> <br />~~~ <br /> <br />'. <br />