Francophones de Nanaimo's website, management is solely responsible for the accurate and complete reproduction of our
report and the subject matter on which we reported.

As part of our services, we may submit to you a memorandum containing suggestions for improvement of existing systems of
internal control, accounting policies and procedures and related matters that come to our attention during the course of our
work.

In accordance with Canadian generally accepted auditing standards, we will request a letter of representation from
management at the close of our examination to confirm oral representations given to us and to reduce the possibility of
misunderstanding concerning matters that are the subject of the representations.

We will ask that your personnel, to the extent possible, prepare various schedules and analysis, and make various invoices and
other documents available to our team. This assistance will facilitate the progress of our work and minimize the cost of our
service to you.

The above paragraphs relate to our statutory obligations in connection with our engagement as auditors. However, we will
also provide additional services upon request, in areas such as taxation, leadership and human resource management,
communication, marketing, strategic planning, financial management and technology consulting.

Our fees are determined on the basis of time spent on the engagement at the tariff rates of various members of our team. Any
disbursements will be added to the billing.

Payment of each invoice for services rendered is due upon receipt. Service charges may be applied on any balance outstanding
30 days after the invoice date, calculated at 1.5% per month (19.56% per annum).

The attached standard terms and conditions form part of our mutual understanding of the terms of this engagement.

The privacy and security of the personal information you provide is important to us. We strive to ensure the strictest
compliance with all applicable provincial and federal standards of protection and disclosure of personal information by any
and all of our employees, agents, divisions and/or affiliates (hereinafter referred to collectively as "MNP.") You may review
our privacy policy at www.mnp.ca. We will not collect, use, or disclose any of your personal information without your
knowledge and consent, or as may be required by law or our profession's Rules of Conduct

By signing this engagement letter you agree that for the purposes of this engagement MNP may collect, use, and disclose
personal information in accordance with our privacy policy. You also agree that MNP may collect and use personal
information from you for the purposes of providing other services or informing you of other opportunities from time to time
("Other Matters.") Personal information that is not relevant to the purposes of this engagement or any Other Matters will not
be disclosed to anyone for any reason without your further prior consent.

The arrangements outlined above will continue in effect from year to year, unless changed in writing.
We believe the foregoing correctly sets forth our understanding, but if you have any questions, please let us know. If you find

the arrangements acceptable, please acknowledge your agreement to the understanding by signing and returning the enclosed
copy to us.