item 14 principal accounting fees services audit fees auditrelated fees tax fees fiscal year ended december 31 2009 aggregate fees billed professional services rendered audit company’s annual financial statements totaled approximately 3000 signatures accordance section 13 15d exchange act 1934 registrant caused report signed behalf undersigned thereunto duly authorized   item 8 changes disagreements accountants accounting financial disclosure none item 8a controls procedures controls procedures management participation principal executive officer principal financial officer conducted evaluation effectiveness disclosure controls procedures end periods covered annual report december 31 2008 defined rule 13a15e promulgated securities exchange act 1934 amended disclosure controls procedures intended ensure information required disclose reports file submit securities exchange act 1934 recorded processed summarized reported within time periods specified securities exchange commissions rules forms ii accumulated communicated management including principal executive officer principal financial officer allow timely decisions regarding required disclosures based evaluation principal executive officer principal financial officer concluded end period covered annual report disclosure controls procedures effective management concluded financial statements included form 10k present fairly material respects financial position results operations cash flows periods presented conformity generally accepted accounting principles noted system controls however well designed operated provide reasonable absolute assurance objectives system met addition design control system based part upon certain assumptions likelihood future events management’s report internal control financial reporting end period covered annual report internal control financial reporting effective annual report include attestation report independent registered public accounting firm regarding internal control financial reporting managements report subject attestation independent registered public accounting firm pursuant temporary rules securities exchange commission permit us provide managements report annual report based upon controls evaluation ceo cfo concluded disclosure controls effective reasonable assurance level changes internal control financial reporting changes internal controls financial reporting first fiscal quarter materially affected reasonably likely materially affect internal control financial reporting item 8b information none item 9 