Attached files
| file | filename |
|---|---|
| 10-K - 10-K - AMERICAN TAX CREDIT PROPERTIES III LP | v189040_10k.htm |
| EX-32.2 - EX-32.2 - AMERICAN TAX CREDIT PROPERTIES III LP | v189040_ex32-2.htm |
| EX-31.2 - EX-31.2 - AMERICAN TAX CREDIT PROPERTIES III LP | v189040_ex31-2.htm |
| EX-31.1 - EX-31.1 - AMERICAN TAX CREDIT PROPERTIES III LP | v189040_ex31-1.htm |
| EX-32.1 - EX-32.1 - AMERICAN TAX CREDIT PROPERTIES III LP | v189040_ex32-1.htm |
Report
of Independent Registered Public Accounting Firm
To the
Partners of NP-89 Limited Dividend Housing Association Limited
Partnership
We have
audited the accompanying balance sheet of NP-89 Limited Dividend Housing
Association Limited Partnership as of December 31, 2009 and the related
statements of profit and loss, changes in partners' equity and cash flows for
the year then ended. These financial statements are the responsibility of the
Partnership's management. Our responsibility is to express an opinion on these
financial statements based on our audit.
We
conducted our audit in accordance with the standards of the Public Company
Accounting Oversight Board (United States). Those standards require that we plan
and perform the audit to obtain reasonable assurance about whether the financial
statements are free of material misstatement. The Partnership is not required to
have, nor were we engaged to perform, an audit of its internal control over
financial reporting. Our audit included consideration of internal control over
financial reporting as a basis for designing audit procedures that are
appropriate in the circumstances, but not for the purpose of expressing an
opinion on the effectiveness of the Partnership's internal control over
financial reporting. Accordingly, we express no such opinion. An audit includes
examining, on a test basis, evidence supporting the amounts and disclosures in
the financial statements, assessing the accounting principles used and
significant estimates made by management, as well as evaluating the overall
presentation of the financial statements. We believe that our audit provides a
reasonable basis for our opinion.
In our
opinion, the financial statements referred to above present fairly, in all
material respects, the financial position of NP-89 Limited Dividend Housing
Association Limited Partnership at December 31, 2009, and the results of its
operations and its cash flows for the year then ended, in conformity with
accounting principles generally accepted in the United States of
America.
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/s/BDO Seidman, LLP
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Troy,
Michigan
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March
12, 2010
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