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1) BDO is the auditor of HEAT according to its last 10Q. BDO is very large auditing companies and is practicing since 1880. 2) BDO has 300 companies traded in US and another 100 companies abroad. (see their website)3) BDO is audit company that is auditing also billion dollars American companies4) None of the BDO clients had any accounting issues ever5) BDO is advertising almost everyday in CNBC as a large & growing audit company