CLS' Financial Statements are audited by an independent auditor on an annual basis to obtain reasonable assurance about whether the financial statements are free of material misstatements. During the annual audit that takes place from the beginning of December to the end of February, CLS' auditors:

1. Perform analytical procedures and make inquires of CLS' staff about any unusual items in the financial statements in order to obtain a reasonable basis for expressing assurance to the Board of Directors that there are no material modifications that should be made to the statements.
2. Ensure that reasonable assurance can be given to CLS' Board of Directors that assets are safeguarded from unauthorized use or disposition and that financial records are reliable to permit the preparation of accurate financial statements.
3. Perform an analysis of office procedures to identify the maximum efficiency in processing CLS' accounting data into useful management information.

CLS Financial Audit Reports:

2008 Audited Financial Statements

2007 Audited Financial Statements

2006 Audited Financial Statements

2005 Audited Financial Statements

2004 Audited Financial Statements

2003 Audited Financial Statements

2002 Audited Financial Statements

2001 Audited Financial Statements

2000 Audited Financial Statements

1999 Audited Financial Statements