Access America 2003 Annual Report Download - page 37

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Report
of the statutory auditors to the general meeting
Elmonda, Zurich - Financial Statements 2003
Report of the Statutory Auditors to the General Meeting of
Elmonda, Zurich
As statutory auditors, we have audited the accounting records and the financial statements
rendered on pages 33 and 34 (income statement, balance sheet and notes) of Elmonda for
the year ended on December 31st, 2003.
These financial statements are the responsibility of the Board of Directors. Our responsi-
bility is to express an opinion on these financial statements based on our audit.
We confirm that we meet the legal requirements concerning professional qualification and
independence.
Our audit was conducted in accordance with auditing standards promulgated by the Swiss
profession, which require that an audit be planned and performed to obtain reasonable
assurance about whether the financial statements are free from material misstatement. We
have examined on a test basis evidence supporting the amounts and disclosures in the
financial statements. We have also assessed the accounting principles used, significant
estimates made and the overall financial statement presentation. We believe that our audit
provides a reasonable basis for our opinion.
In our opinion, the accounting records and financial statements and the proposed
appropriation of available earnings comply with Swiss law and the company's articles of
incorporation.
We recommend that the financial statements submitted to you be approved.
KPMG Fides Peat
Bill Schiller Rolf Bächler
Chartered Accountant Swiss Certified Accountant
Auditor in charge
Zurich, March 10th, 2004