Exhibit 99.2
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<PAGE>

              REPORT OF INDEPENDENT ACCOUNTANTS ON MANAGEMENT'S
           ASSERTION ON COMPLIANCE WITH MINIMUM SERVICING STANDARDS
           SET FORTH IN THE UNIFORM SINGLE ATTESTATION PROGRAM FOR
                               MORTGAGE BANKERS



Board of Directors
Countrywide Credit Industries, Inc.

We have examined management's assertion about Countrywide Credit Industries,
Inc. and Subsidiaries (which includes its wholly-owned subsidiary, Countrywide
Home Loans, Inc. ("CHL"), and Countrywide Home Loans Servicing, L.P., a
wholly-owned subsidiary of CHL) ("the Company") compliance with the minimum
servicing standards identified in the Mortgage Bankers Association of
America's Uniform Single Attestation Program for Mortgage Bankers (USAP) as of
and for the ten months ended December 31, 2001 included in the accompanying
management assertion. Management is responsible for the Company's compliance
with those minimum servicing standards. Our responsibility is to express an
opinion on management's assertion about the entity's compliance based on our
examination.

Our examination was made in accordance with standards established by the
American Institute of Certified Public Accountants and, accordingly, included
examining, on a test basis, evidence about the Company's compliance with the
minimum servicing standards and performing such other procedures as we
considered necessary in the circumstances. We believe that our examination
provides a reasonable basis for our opinion. Our examination does not provide
a legal determination on the Company's compliance with the minimum servicing
standards.

In our opinion, management's assertion that Countrywide Credit Industries,
Inc. and Subsidiaries (which includes its wholly-owned subsidiary, Countrywide
Home Loans, Inc., and Countrywide Home Loans Servicing, L.P., a wholly-owned
subsidiary of CHL) complied with the aforementioned minimum servicing
standards as of and for the ten months ended December 31, 2001 is fairly
stated, in all material respects.


/s/  GRANT THORNTON LLP


Los Angeles, California
March 7, 2002


Suite 300
1000 Wilshire Blvd.
Los Angeles, CA  90017-2464

T  213.627.1717
F  213.624.6793
W  www.grantthorton.com

Grant Thorton LLP
US Member of Grant
  Thorton International

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<PAGE>

                                                  [LOGO]
                                                  4500 Park Granada
                                                  Calabasas, California  91302
                                                  (818) 225-3000

March 7, 2002

Grant Thorton LLP
1000 Wilshire Boulevard, Suite 200
Los Angeles, CA  90017

Gentlemen:

As of and for the ten months ended December 31, 2001, Countrywide Credit
Industries, Inc. and Subsidiaries (which includes its wholly-owned subsidiary,
Countrywide Home Loans, Inc.) ("the Company") has complied in all material
respects with the minimum servicing standards set forth in the Mortgage
Bankers Association of America's Uniform Single Attestation for Mortgage
Bankers. As of and for the same period, the Company had in effect a fidelity
bond and errors and omissions policy in the amount of $230,000,000.

/s/ Thomas K. McLaughlin
    -----------------------
Thomas K. McLaughlin
Senior Managing Director and
Chief Financial Officer



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