TO WHOM IT MAY CONCERN

LETTER OF RECOMMENDATION:

FOUR E8POUCHEE

Chartered Accountants ISA)

12 Reid StreetWestdenePO Box 4103Bloemfontein 9300

Tel: 051 403 1900Fax: 051 4479886E-mail: ffcasa@iafrica.com

FRANCOIS BLOM

I hereby confirm that Francois has been in our employ from January 2001 toDecember 2004 as trainee accountant, and from January 2005 to November 2005 asaudit manager. I can state the following:

Practical Knowledge

Francois has gained practical experience in the following fields:

Audit

He has been involved as audit manager in a number of larger audits, specifically onaudit work contracted out from the Auditor General's Office. He has gained detailedexperience in the following areas:

• System evaluation• Planning and estimation of audit risk• Evaluation of audit results• Compliance testing• Substantive testing• Analytical review• Management letters• Audit reports

The above work is on a post graduate level.

" Ensure your financial success with us"Partners: Johan Fourie & Stephen Fouchee

Accounting

He has been involved with in a number of accounting assignments. He has a thoroughunderstanding and experience in the following areas:

• Preparation of financial statements in accordance with Generally AcceptedAccounting Practise (Individuals, Partnerships, Trusts, Companies and ClosedCorporations

• Analysing financial statements (Graduate level)• Costing systems (Graduate level)• Budgets• Secretarial work - Companies• Design & Implementation of accounting systems

In many cases Francois has overseen accounting work for many of our clients. He hasa detailed understanding of general accounting and will be an asset to any employerthat needs a highly qualified individual with accounting knowledge of variousbusiness types, operational in various business areas.

Tax

Due to the nature of our firm, and the accounting function that we perform, it isrequired of everyone to have a good working knowledge of the local Income Tax andVAT systems. Francois has gained exposure to:

• VAT Registrations & Returns• VAT Investigations• Income Tax Registrations• Preparation of Income Tax returns• Tax Planning• Tax Advice (Graduate level)• Estate Planning (Graduate level)• RSC Registrations & Returns• Compensation Commissioner Registrations & Returns• Employee Tax Registrations & Returns (including UIF)

Computers

Our firm u ses a v ariety o f up t o d ate software. Francois h as b een a k ey p ersonnelmember in this regard and has assisted new staff members to get acquainted withsoftware and our network. He has good experience with:

• Various software packages, among other Microsoft Excel & Word, as well asPastel Accounting (versions 3 to 6, Partner 2004 & 2005 & Pastel Payroll)

• Limited exposure to networks• Well versed in various internet applications, such as Internet explorer and

Microsoft Outlook

Personal

Francois is a person with excellent communication skills and he got along very wellwith our staff and clients.

Francois is an honest, loyal, friendly and extremely reliable person. During hisemployment with us he accepted responsibility easily, and we as a firm could rely onhim to handle each of the assignments given to him successfully. Circumstancesarouse regularly that required of him to work additional hours and he was alwaysprepared to assist, and I can honestly say that we could rely on him in anycircumstances.

Recommendation

Based on the knowledge acquired and personal characteristics of Francois I canrecommend him without qualification to any organisation that will want to use hisskills.

Your/feithfully

Stephen Fouchee30 November 2005