Appointment of Accountant or Attorney 
Form 2160 authorizes the corporation to retain a new accounting firm.~

Form 2160:     BOARD OF DIRECTORS' RESOLUTION FOR ENGAGING NEW ACCOUNTANT~
BOARD OF DIRECTORS' RESOLUTION FOR ENGAGING NEW ACCOUNTANT

RESOLVED, that, on > , 19> , when the contract between this Corporation and the firm of > , the auditors for this Corporation, shall expire, the said contract of employment of the firm of > shall not be renewed, and it is 
FURTHER RESOLVED, that the President of this Corporation is hereby authorized to enter into the Letter of Agreement submitted by the firm of > , on the terms and conditions set out in that letter, a copy of which is attached to the minutes of this meeting. 
The undersigned, > , certifies that I am the duly appointed Secretary of > Corporation and that the above is a true and correct copy of a resolution duly adopted at a meeting of the directors thereof, convened and held in accordance with law and the Bylaws of said Corporation on > , 19> , and that such resolution is now in full force and effect. 
IN WITNESS THEREOF, I have affixed my name as Secretary of > Corporation and have attached the seal of > Corporation to this resolution.

Secretary 
Dated: > , 19> .
(SEAL)