Client: Period-end: Currency/Unit

ACIS & Co. December 31,2012 Philippine Peso

C-LEAD

LIST OF BANK ACCOUNTS As of December 31,2012 Bank Account Number 603152018 8531000189 5603152001 603152026

Account GL Account Number Name 1110000 603152018 1110002 8531000189 1111633 5603152001 1111783 603152026

Bank Bank A Bank B Bank A Bank A

December January 31,2012 31,2012 ######### 4,146,060.0 ######### 2,226,196.0 25,981.0 82,499.0 320,977.0 343,109.0

Comments: Bank A's ending balance with bank acct no.603152018 is the result of deposits in the amount of 2,000,000, and Bank B's ending balance is the result of a check issued to a supplier in the amount of 36,780. Account no.5603152001 ending balance is the result of 56,518 withdrawn. Account no.5603152001 ending balance is the result of 56,518 withdrawn.

Company Name: Document: Date:

ACIS &Co. C-LEAD 15-Apr-13

Reference C-Lead

Difference 1,472,475.0 (36,780.0) (56,518.0) (22,132.0)

Balance in Foreign Currrrency as of December 31,2012 235405278 91732089 2027291 320977

its in the amount of 2,000,000, and withrawal of 527,525. mount of 36,780.

REF: C-LEAD

BC Client: Period-end: Currency/Unit: ACIS & Co. December 31,2012 PHP BANK A BANK B Confirmation date: 30-Jan-13 29-JAN-13 15-Feb-13 Date 1st request sent 29-Jan-13 30-JAN-13 29-Jan-13 nd Date 2 request sent: Balances Confirmed ? Yes Yes

GL Account Number 1110000 1110002

Bank Account Number

Bank Name

TM/Ref KL01 KL01

603152018 Bank A 8531000189 Bank B

1111633

5603152001 Bank A

KL01

1111783 603152026 Bank A KL01 Key to audit tickmarks: KL01 List of bank accounts BC1 Bank Confirmation with Bank A BC2 Bank Confirmation with Bank B Comments:

Account type Local Cash Account Local Cash Account FC Cash AccountYEN FC Cash AccountUSD

Yes

Yes

A.Balances in General Ledger are confirmed with Bank confirmations.

Company Name: Document: Date:

ACIS & Co. Bank Confirmation 15-Apr-13

Page 3

BC

REFERENCE C01

Other Commitment Information s Confirmed? Confirmed? Yes Yes Yes Yes

TM/Ref BC 2 BC 1

Comments A A

Yes

Yes

BC 1

Yes

Yes

BC 1

REF: C01

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BR

Client: Period-end: Currency/Unit:

ACIS & Co. December 31,2012 YEN

C02- BANK RECONCILIATIONS

GL Account Number 1110000 1110002 1111633 1111783

Bank Account Number 603152018 8531000189 5603152001 603152026

Bank Name Bank A Bank B Bank A Bank A

Reconciliatio Balance n made and 31/12/201 reviewed by 2 (USD) TM/Ref client? 5618535 2189416 25981 320977 KL 01 KL 01 KL 01 KL 01 Yes Yes Yes Yes

Key to audit tickmarks: KL01 List of Bank Accounts BR1 Bank Reconciliation Account No. 603152026 BR2 Bank Reconciliation Account No.603152018 BR3 Bank Reconciliation Account No. 5603152001 BR4 Bank Reconciliation Account No. 8531000189 Comments:

A. The balances are fairly stated both in the General Ledger and bank Confirmations. B.The difference of 18,452 in bank A's acct. no.5603152001 is due to the conversion of reporting currencyp(US C. Method used in reconciling account balances is through recalculation and recomputation.

Company Name: Document: Date:

ACIS & Co. Bank Reconciliation 15-Apr-13

Page 5

BR

RECONCILIATIONS

REFERENCE C02

Unusual items in reconciliatio n detected? TM/Ref No No Yes No BR2 BR4 BR3 BR1

Comments A,C A,C A,B,C A,C

k Confirmations. the conversion of reporting currencyp(USD) into foreign currency(YEN) at year end. on and recomputation.

REF: C02

Page 6

CV Client: ACIS & Co. Period-end: December 31,2012 Currency/Unit: PHP

C04- CASH VALUATION

Account Number

Description

Balance in Reporting Currency (USD) 5618535 2189416 25981

Foreign Currenc TM/REF y KL 01 KL 01 KL 01 PHP PHP Yen

Rate Per Client

Balance in Foreign Currency TM/Ref KL01 KL01 KL01

Local Cash 1110000 Account Local Cash 1110002 Account FC Cash 1111633 Account- YEN FC Cash 1111783 Account- USD

41.898 235405278 41.898 78.74 91732089 2027291

320977

KL 01

N/A

41.898

320977

KL01

Total Dif Key to audit tickmarks: KL01 List of bank accounts Explanation: A. The variance is due to the fluctuation of conversion rate at year end. B. There is no variance since this account is stated in reporting currency. C. Total difference of conversion at year end rate and rate per client.

Company Name: ACIS & Co. Document: Cash Valuation Date: 15-Apr-13

Page 7

CV

REFERENCE C04

Rate per YE 41.88

Balance Converted at YE 235304246

Variance Explanation -101032 -39346.9 -10905.6 A A A

41.88 91692742.1 77.61 2016385.41

320977 Total Difference

0 -151285

B C

REF C04

Page 8

Client: ACIS & Co. Period-end: December 31,2012 Currency/Unit: YEN

CCO C03-CASH CUT-OFF

Bank Account Number 603152018 8531000189 5603152001 603152026

Bank Name

Comments

TM

Bank A Bank B Bank A Bank A

RAP RAP RAP RAP

N/A N/A N/A N/A

Comments: RAP

The auditor established the reasonableness of the deposit in transit at balance sheet date by comparing bank statements immediately before and after the balance sheet date with entries in the cash receipt Jo Compared the dates of the disbursement and receipt of inter-company payments immediately before and after the balance sheet date and it was established that both the payments and receipts are record

Company Name:ACIS & Co. Document: Date: Cash Cut-off 15-Apr-13

Page 9

CCO REFERENCE C03

t date by comparing deposits on the the cash receipt Journal. mediately before receipts are recorded in the proper period REF C03

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