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EXHIBIT 99(a)
                            WESTBRIDGE RESEARCH GROUP


                             AUDIT COMMITTEE CHARTER
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1.       STATEMENT OF POLICY:


         1.1 There shall be a committee of the Board of Directors of Westbridge
Research Group (the "Company") to be known as the Audit Committee (the
"Committee")

         1.2 The Committee's primary purpose is to oversee the Company's
accounting and financial reporting processes and the audits of the Company's
financial statements.

         1.3 The Committee's purposes also include oversight responsibility
relating to: (i) surveillance of internal accounting and financial controls;
(ii) review of the independent auditors' qualifications and independence; (iii)
performance of the independent auditors; (iv) performance of the Company's
internal audit function; and (v) compliance with legal and regulatory
requirements.

         1.4. The Committee shall prepare the report required by the rules of
the Securities and Exchange Commission (the "SEC") to be included in the
Company's annual proxy statement.

2.       ORGANIZATION:

         2.1 The Committee shall be comprised of at least two members appointed
by the Company's Board of Directors (the "Board") Each member will serve until
his or her successor is duly elected and qualified or until his or her earlier
resignation or removal by the Board in its discretion. In addition, the Board
shall appoint a member of the Committee as its Chairman.

         2.2. Each member of the Committee shall be an "independent" director of
the Company. For purposes hereof, "independent" shall mean a director who: (i)
meets the definition of "independence" established by the National Association
of Securities Dealers, Inc. ("NASD") and (ii) meets the criteria for
independence set forth in Section 301 of the Sarbanes-Oxley Act of 2002
("Sarbanes-Oxley") and the SEC rules implementing Section 301.

         2.3. Each member of the Committee at the time of his or her appointment
to the Committee shall be able to read and understand financial statements,
including the Company's balance sheet, income statement and cash flow statement.

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         2.4. At least one member of the Committee shall meet the requirements
of an "audit committee financial expert" as determined by the Board and as
defined under Section 407 of Sarbanes-Oxley and the SEC rules implementing
Section 407, or, if not, the Company shall disclose why not in its Annual Report
on Form 10-K.

         2.5. No member of the Committee may receive any compensation from the
Company other than (i) director's fees (including fees for service as a member
of any committee of the Board) and (ii) a pension or other deferred compensation
for prior service to the Company that is not contingent on future service.

         2.6. No director may serve as a member of the Committee if such
director simultaneously serves on the audit committees of more than two other
public companies without prior disclosure to the Committee and the Board and an
affirmative determination by the Board that such simultaneous service does not
impair the ability of such director to effectively serve on the Committee, which
determination will be disclosed in the Company's annual proxy statement. Each
member of the Committee shall promptly give the Company notice of any proposed
appointment that would require a determination by the Board pursuant to this
Section 2.6.

3.       AUTHORITY:

         3.1. The Committee is granted the authority to investigate any activity
of the Company and its subsidiaries, and all employees are directed to cooperate
as requested by members of the Committee.

         3.2. The Committee shall have the authority to retain and determine
funding for such outside legal counsel, accountants, experts and other advisors
as it determines appropriate to assist it in fulfilling its responsibilities.

         3.3. The Committee shall have sole authority to approve the fees and
retention terms for its advisors.

4.       RESPONSIBILITIES:

         The Committee's principal responsibility is one of oversight. The
Company's management is responsible for preparing the Company's financial
statements and the independent auditors are responsible for auditing and/or
reviewing those financial statements.

         While the Committee has the powers and responsibilities set forth in
this Charter, it is not the responsibility of the Committee to plan or conduct
audits or to determine that the Company's financial statements present fairly
the financial position, the results of operations and the cash flows of the
Company, in compliance with accounting principles generally accepted in the
United States of America. Those functions are the responsibility of the
Company's management and its inside accounting staff. In carrying out its
oversight responsibilities, the Committee is not providing any expert or special
assurance as to the Company's financial statements or any professional
certification as to the independent auditors' work.

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In carrying out its responsibilities, the Board believes the policies and
procedures of the Committee shall remain flexible, in order to best react to
changing conditions and to assure the directors and stockholders that the
corporate accounting and reporting practices of the Company are in accordance
with all requirements of the SEC, the NASD and generally accepted accounting
principles, and are of the highest quality.

         In carrying out its responsibilities, the Committee shall:

         4.1. Appoint, retain, determine funding for, and, when appropriate,
terminate the independent auditors, whom shall report directly to the Committee.
In its capacity as a committee of the Board, the Committee shall be directly
responsible for the appointment, compensation and oversight of the independent
auditors, including having the sole authority and responsibility to select,
evaluate and if necessary replace the independent auditors.

         4.2. Review and approve in advance all services to be provided by the
independent auditors, including pre-approval of any permissible non-audit
service to be provided by the independent auditors. The Committee shall approve
the fees and the other terms of each such engagement. By approving the audit
engagement, an audit service within the scope of the engagement shall be deemed
to have been preapproved.

         4.3. Obtain and review, at least annually, a report by the independent
auditing firm describing: the independent auditing firm's internal
quality-control procedures; and any material issues raised by the most recent
internal quality-control review, or peer review, or by any material inquiry or
investigation by governmental or professional authorities, within the preceding
five years, respecting one or more independent audits carried out by the firm,
and any steps taken to deal with any such issues.

         4.4. Periodically review, at least annually, the independence of the
independent auditors. In this regard, the Committee shall: (i) review and
discuss with the independent auditors the matters to be included in the written
disclosures required by professional independence standards promulgated by the
American Institute of Certified Public Accountants, the SEC and as otherwise
applicable to the independent auditors, including reviewing and discussing any
relationship between the auditors and the Company or any other relationships
that may adversely affect the independence of the auditors; (ii) consider
whether the independent auditors' performance of permissible non-audit services
is compatible with the auditors' independence; and (iii) present to the Board,
the Committee's conclusions with respect to the independence of the auditors.

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         4.5. Review and discuss with the independent auditors: (i) the scope of
their audit, the results of the annual audit examination and any accompanying
management letters, and any difficulties they may have encountered in the course
of their audit, including any restrictions on the scope of their activities or
on access to requested information, and any significant disagreements with
management; (ii) any of their reports with respect to interim periods; and (iii)
any additional matters required to be discussed by Statement on Auditing
Standards No. 61, as amended.

         4.6. The Committee shall inquire as to any matters that were referred
to the independent auditor's head office in the United States of America
relating to accounting policies and/or financial statement disclosure made in
the Company's financial statements and, to the extent deemed appropriate,
request an opportunity to address such issues directly with a representative of
such national office.

         4.7. Periodically, but not less than annually, review and discuss, with
the independent auditors, management and such others as the Committee deems
appropriate, the adequacy and effectiveness of the Company's accounting
procedures and internal controls, any significant deficiencies in internal
controls and significant changes in such controls; and review and discuss with
the principal internal auditor of the Company and such others as deemed
appropriate, the scope and results of the Company's internal audit program.

         4.8. Review and discuss with management and the independent auditors
the Company's annual and quarterly financial statements, including: (i) an
analysis of the independent auditors' judgment as to the quality of the
Company's accounting principles; and (ii) the Company's disclosure under
"Management's Discussion and Analysis of Financial Condition and Results of
Operations."

         4.9 Review and discuss with management and the independent auditors the
accounting policies which may be viewed as critical, alternative treatments of
financial information within accounting principles generally accepted in the
United States of America that the independent auditor has discussed with
management, the ramification of the use of such alternative disclosures and
treatments, the treatment preferred by the independent auditor, and any
significant changes in the accounting policies of the Company and accounting and
financial reporting rule changes that may have a significant impact on the
Company's financial reports.

         4.10 Review the Company's Annual Report on Form 10-K (10-KSB) and
Quarterly Reports on Form 10-Q (10-QSB) before release to the SEC to assure that
such information contained therein is consistent with the information contained
in the Company's financial statements and is in compliance with statutory
requirements. The Committee shall recommend to the Board whether the financial
statements should be included in the Company's Annual Report on Form 10-K
(10-KSB).

         4.11 Periodically, but not less than annually, review and discuss the
adequacy of the Company's disclosure controls and procedures.

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         4.12 Review and discuss with management and the independent auditors
(i) any material financial or non-financial arrangements of the Company which do
not appear on the financial statements of the Company; and (ii) any transactions
or course of dealings, with related parties which transactions are significant
in size or involve terms or other aspects that differ from those that would
likely be negotiated with independent third parties, and which arrangements or
transactions are relevant to an understanding of the Company's financial
statements.

         4.13 Discuss with the independent auditors any item not reported as a
contingent liability or loss in the Company's financial statements as a result
of a determination that such item does not satisfy a materiality threshold. The
Committee shall review with the independent auditors the quantitative and
qualitative analysis applied in connection with such assessment of materiality,
including, without limitation, the consistency of such assessment with the
requirements of SEC Staff Accounting Bulletin No. 99.

         4.14 Review and approve in advance all related party transactions
involving directors and officers and review potential conflict of interest
situations where appropriate.

         4.15. Review, set policy and evaluate the effectiveness of the
Company's processes for assessing significant risk exposures and measures that
management has taken to minimize such risks.

         4.16. Review and discuss generally the information to be disclosed and
the presentation to be made in the Company's earnings and press releases
involving financial condition or forecasts.

         4.17. In the Committee's discretion, review with the Company's legal
counsel, members of the Company's management or the Board others any material,
pending legal proceedings involving the Company and other contingent
liabilities.

         4.18. Establish procedures for the receipt, retention and treatment of
complaints regarding accounting, internal accounting controls and auditing
matters, including procedures for confidential, anonymous submissions of
complaints or concerns by employees regarding accounting and auditing matters.

         4.19. Establish policies and the parameters for hiring employees and
former employees of the independent auditors.

         4.20 Review accounting and financial management succession planning
within the Company.

         4.21 Periodically, but not less than annually, review the rules
promulgated by the SEC and the NASD relating to the qualifications, activities,
responsibilities, and duties of the audit committee and shall take, or recommend
that the Board take, appropriate action to comply with such rules.

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         4.22 In the Committee's discretion, review with the Company's legal
counsel, the Company's management or the Board any federal, tax, or regulatory
matters that may have a material impact on the Company's operations and the
financial statements, related Company compliance programs and policies, and
programs and reports received from regulators, and shall monitor the Company's
compliance efforts.

         4.23 Evaluate annually the performance of the Committee and review this
Charter recommending any changes to the Board, accordingly.

         4.24 Regularly report to the Board, through its chairperson, with
respect to the Committee's meetings and activities, addressing such matters as
the quality of the Company's financial statements, the Company's compliance with
legal or regulatory requirements, the performance and independence of the
independent auditors, the performance of the internal audit function or other
matters related to the Committee's functions and responsibilities.

         4.25 Periodically review the Company's Principles and Objectives and
Code of Ethics.

         4.26 Perform such other functions as assigned by law, the Company's
charter, bylaws and the Board.

5.       MEETINGS:

         5.1 The Committee shall meet as often as may be deemed necessary or
appropriate in its judgment and generally at least two times each year, either
in person or telephonically. The Committee shall maintain minutes or other
records of meetings and activities of the Committee.

         5.2 The Committee shall periodically, but not less than annually, meet
in executive session with each of the independent auditors, management and the
Company's principal internal auditor.

         5.3 The majority of the members of the Committee shall constitute a
quorum.


ADOPTED:    MARCH 6, 2009


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