AmeriHealth Administrators has successfully completed a SAS 70 Type II audit, which has resulted in an unqualified opinion. Conducted in accordance with the Statement on Auditing Standards (SAS) No. 70, the SAS 70 Type II audit assesses certain key information technology and business process controls for claims processing. The audit, completed in December 2005 by an international CPA firm, enables us to provide our clients with a comprehensive, independent auditor's report describing our internal controls, and assessing their design and operating effectiveness for the period under review. SAS 70 is an internationally recognized standard developed by the AICPA (American Institute of Certified Public Accountants) to assess the design and effectiveness of a company's internal control procedures related to the processing of transactions for user organizations.