----

----

|   | Appoint,      compensate, and oversee the work of any registered public accounting firm      employed by the organization. |
|--------|----------------------------------------------------------------------------------------------------------------------------|

|   | Resolve      any disagreements between management and the auditor regarding financial      reporting. |
|--------|-------------------------------------------------------------------------------------------------------|

|   | Pre-approve      all auditing and non-auditservices. |
|--------|------------------------------------------------------|

|   | Retain      independent counsel, accountants, or others to advise the committee or      assist in the conduct of aninvestigation. |
|--------|-----------------------------------------------------------------------------------------------------------------------------------|

|   | Seek      any information it requires from employees-all of whom are directed to      cooperate with the committee's requests-or external    parties. |
|--------|-------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | Meet      with company officers, external auditors, or outside counsel, as      necessary. |
|--------|--------------------------------------------------------------------------------------------|

|   | Review      significant accounting and reporting issues, including complex or unusual      transactions and highly judgmental areas, and recent professional and      regulatory pronouncements, and understand their impact on the financial      statements. |
|--------|----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

----

|   | Review      with management and the external auditors the results of the audit,      including any difficultiesencountered. |
|--------|-----------------------------------------------------------------------------------------------------------------------------|

|   | Review      the annual financial statements, and consider whether they are complete,      consistent with information known to committee members, and reflect      appropriate accounting principles. |
|--------|-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | Review      other sections of the annual report and related regulatory filings before      release and consider the accuracy and completeness of the      information. |
|--------|------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | Review      with management and the external auditors all matters required to be      communicated to the committee under generally accepted auditing Standards. |
|--------|------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | Understand      how management develops interim financial information, and the nature and      extent of internal and external auditor  involvement. |
|--------|------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | Review      interim financial reports with management and the external auditors before      filing with regulators, and consider whether they are complete and      consistent with the information known to committee  members. |
|--------|----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | Consider      the effectiveness of the company's internal control system, including      information technology security andcontrol. |
|--------|--------------------------------------------------------------------------------------------------------------------------------------|

|   | Understand      the scope of internal and external auditors' review of internal control      over financial reporting, and obtain reports on significant findings and      recommendations, together with management's  responses. |
|--------|------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | Review      with management and the chief audit executive the charter, activities,      staffing, and organizational structure of the internal audit      function. |
|--------|---------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | Have      final authority to review and approve the annual audit plan and all major      changes to the plan. |
|--------|---------------------------------------------------------------------------------------------------------------|

|   | Ensure      there are no unjustified restrictions or limitations, and review and      concur in the appointment, replacement, or dismissal of the chief audit      executive. |
|--------|-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | At      least once per year, review the performance of the internal audit team and      concur with the annual compensation and salary  adjustment. |
|--------|-----------------------------------------------------------------------------------------------------------------------------------------------------|

|   | Review      the effectiveness of the internal audit function, including compliance      with The Institute of Internal Auditors' International Standards for      the Professional Practice of Internal  Auditing. |
|--------|--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | On      a regular basis, meet separately with the internal audit in charge to      discuss any matters that the committee or internal audit believes should      be discussed privately. |
|--------|------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | Review      the external auditors' proposed audit scope and approach, including      coordination of audit effort with internal  audit. |
|--------|-----------------------------------------------------------------------------------------------------------------------------------------|

|   | Review      the performance of the external auditors, and exercise final approval on      the appointment or discharge of theauditors. |
|--------|----------------------------------------------------------------------------------------------------------------------------------------|

----

|   | Review      and confirm the independence of the external auditors by obtaining      statements from the auditors on relationships between the auditors and the      company, including non-audit services, and discussing the relationships      with the auditors. |
|--------|---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | On      a regular basis, meet separately with the external auditors to discuss any      matters that the committee or auditors believe should be discussed      privately. |
|--------|----------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | Review      the effectiveness of the system for monitoring compliance with laws and      regulations and the results of management's investigation and follow-up      (including disciplinary action) of any instances of      noncompliance. |
|--------|-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | Review      the findings of any examinations by regulatory agencies, and any auditor      observations. |
|--------|---------------------------------------------------------------------------------------------------------|

|   | Review      the process for communicating the code of conduct to company personnel,      and for monitoring compliancetherewith. |
|--------|----------------------------------------------------------------------------------------------------------------------------------|

|   | Obtain      regular updates from management and company legal counsel regarding      compliance matters. |
|--------|----------------------------------------------------------------------------------------------------------|

|   | Regularly      report to the board of directors about committee activities, issues, and      related recommendations. |
|--------|-----------------------------------------------------------------------------------------------------------------------|

|   | Provide      an open avenue of communication between internal audit, the external      auditors, and the board ofdirectors. |
|--------|-----------------------------------------------------------------------------------------------------------------------------|

|   | Report      annually to the shareholders, describing the committee's composition,      responsibilities and how they were discharged, and any other information      required by rule, including approval of non-audit  services. |
|--------|-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | Review      any other reports the company issues that relate to committee      responsibilities. |
|--------|--------------------------------------------------------------------------------------------------|

|   | Perform      other activities related to this charter as requested by the board of      directors. |
|--------|----------------------------------------------------------------------------------------------------|

|   | Institute      and oversee special investigations asneeded. |
|--------|-------------------------------------------------------------|

|   | Review      and assess the adequacy of the committee charter annually, requesting      board approval for proposed changes, and ensure appropriate disclosure as      may be required by law orregulation. |
|--------|------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | Confirm      annually that all responsibilities outlined in this charter have been      carried out. |
|--------|------------------------------------------------------------------------------------------------------|

|   | Evaluate      the committee's and individual members' performance on a regular      basis. |
|--------|--------------------------------------------------------------------------------------------|

----

----