AUDITOR INDEPENDENCE POLICY

We at Rahul B Gupta & Co. strictly believe that we will provide the services of attestation only in cases where these services do not conflict with Auditor’s Independence. We believe that as an auditor we must be independent both in fact and appearance to ensure that we exercise impartial judgment on all issues raised in our engagement.

As a part of independence policy, an employee / partner of Rahul B Gupta & Co.:-

Consistent with the firm’s policy, employees / partners of Rahul B Gupta & Co. may providethe attestation services. Some of the attestation services are:-