CLIENT                                                  OPERATOR                                                 YRS AUDITED     
                                                                                                   
-Alberta Black Rain I 

-Colin Energy/ -Olympia Energy

-4/1/93 - 12/31/93
-Alberta Black Rain -Colin Partnership   -1/1/94 - 3/31/96
-Alberta Black Rain II -Olympia Energy                            
  Ventures Ltd.
-1/1/92 - 6/30/93
-Alberta Black Rain II -Colin Energy -Apr. 93 - Mar. 94
-Alberta Oil & Gas Ltd. -Norcen Energy -6/1/95 - 8/29/97
-Alberta Oil & Gas Ltd. -Norcen Energy  
-Alberta Oil & Gas Ltd. -Enron Oil Canadian -7/1/92 - 12/31/93
-Alberta Oil & Gas Ltd. -Summit Resources -1991, 1992, 1993, 1994
-Alberta Futurevest Corp. -Alberta Oil & Gas
 Ltd.
-1993, 1994, 1995
-Anderson -Internal Royalty Audit -1991, 1992
-Anderson -Palliser Energy  -Aug. 94 - Dec. 95
-Anderson Oil & Gas Inc. -Enron Oil Canada Ltd. -1992, 1993
-Anderson Exploration Ltd. -Encal Energy Ltd. -1993, 1994
-Anderson Exploration Ltd. -Crestar Energy Inc. -1993/ 1994
-Bluestone Resources -Archer Resources  -Nov. 92 - Oct. 93
-Bighorn Resources Ltd.   -Penmax Exploration Inc. -1993 and 1994
-Barrington Petroleum Ltd. -Red Springs Gas Plant  -1992, 1993, 1994
-Cabre Exploration   -Amoco Canada   -1992 and 1993
-Cabre Exploration    -Barrington Petroleum     -1993, 1994, 1995
-Cabre Exploration      -Polaris Exploration    -1991 and 1992
-Cabre Exploration    -Inverness Energy    -1993 and 1994
-Cabre Exploration     -Inverness Energy     -1991 and 1992
-Cabre Exploration    -Tri Link Resources Ltd. -1992 and 1993
-Cabre Exploration    -Norcen Energy  -1994
-Cabre Exploration   -Elan Energy Inc. -1993/1994
-Cabre Exploration    -Crestar Energy Inc. -1994,1995,1996
-Canadian 88   -Amoco Canada  -1993,1994,1995  
-Canadian 88     -Mobil Oil Canada
Interm Operation  
-10/1/92 - 4/15/93
-Canadian 88 -Mobil Oil Canada 
Purchase Settlement
-10/1/92 - Apr. 93
-Callera Energy Ltd.  -Discovery West Corp.  -1/1/93 - 6/30/94
-Canadian Hunter    -Photon Sytems -1/1/94 - 9/30/94
-Canadian Hunter    -ESSO   -Apr. 1/1991
-Canadian Pioneer
 Energy Inc. 
-Colin Partnership  -7/1/93 - 6/30/95
-Canadian Cimarron 
 Petroleum Ltd.
-Conwest Exploartion -1992, 1993, 1994, 1995
-Coachlight Resources -Ridgeway Petroleum  -1995
-Code Hunter    -Mcallister Petroleum -1993
-Conoco Canada Ltd.  -Placid Oil Company  -1993, 1994
-Conono Canada Ltd.    -Talisman Energy Inc.  -1993, 1994, 1995
-Day Energy Inc. -Home Oil Company  -1992, 1993
-Devon Energy Canada -Ulster Petroleums Ltd.  -1994 and 1995
-Dorset Exploration Ltd.    -Williston Wildcatters Corp.  -1994
-Eng-land Paetroleum -Apache Corporation  
Audit Replies
-1994 and 1995
-Equis Energy Corp.  -Alliance Energy Inc.    -1993, 1994, 1995
-Highridge Exploration Ltd. -Torrington Resources Ltd.  -1993 and 1994
-J. Aron Resources    -Paramount Resources Ltd. -1/1/94 - 12/31/95
-J. Aron Properties     -1993, 1994, 1995
-J. Aron Resources    -Paramount Resources Ltd. -1993 and 1994
-J. Aron Properties   -Paramount Resources Ltd. -1995
-J. Aron Resources    -Paramount Resources Ltd. -1993, 1994, 1995
-Lakewood Capital  
 Group Inc.
-Olympia Energy Ventures -4/1/92 - 6/30/93
-Melar Resources Ltd.   -Probe Exploration Inc.   -10/1/1993 - 12/1/1994
-Northrock Resources Ltd. -Canadian Hunter Exploration  -1992
-Numac Energy Inc.   -Alberta Energy Co.   -1992 and 1993
-Numac Energy Inc. -Alberta Energy Co.  -1993 and 1994
-Numac Energy Inc.   -Alberta Energy Co.  -1994 and 1995
-Numac Energy Inc. -Alberta Energy Co.  -1992 and 1993
-Numac Energy Inc. -Co-Enerco Resources Ltd. -1992 and 1993
-Numac Energy Inc. -Co-Enerco Resources Ltd. -1992 and 1993
-Numac Energy Inc. -Imperial Oil -1992 and 1993
-Numac Energy Inc. -Kerr Mcgree -1994 and 1995
-Numac Energy Inc. -LL & E Canada Ltd. -1993 and 1994
-Numac Energy Inc. -Mark Resources Inc. -1992 and 1993
-Numac Energy Inc. -Mark Resources Inc. -1992 and 1993
-Numac Energy Inc. -Morgan Hydrocarbons Inc. -1995
-Numac Energy Inc. -Norcean Energy -1993 and 1995
-Numac Energy Inc. -Renaissance Energy Inc. -1993 and 1994
-Numac Energy Inc. -Star Oil & Gas Ltd. -1993 and 1994
-Oasis Energy Corp. -Nugas Ltd. -1994 and 1995
-Ohio Energy -Gulf Canada Resources -1994 and 1995
-Pacalta Resources Ltd. -Newport Petroleum Corp. -1/1/93 - 12/31/94
-Pan East Petroleum Corp. -Bow Valley Energy -1994 and 1995
-Pan East Petroleum Corp. -Petromet Resources -1993, 1994, 1995
-PCC Energy Inc. -Hanlan -1991 - 1995
-Pointer Exploration Corp.   -1995
-Pursuit Resources Inc. -Canadian Natural Resources Ltd. -1994 and 1995
-Rigel Oil & Gas Ltd. -Chieftan Resources -1991 and 1993
-Rigel Oil & Gas Ltd. -Canwest Exploration -1993
-Rigel Oil & Gas Ltd. -Czar Resources Ltd. -1993
-Rigel Oil & Gas Ltd. -Crestar Energy -1994 and 1995
-Rigel Oil & Gas Ltd. -Husky Oil -1993 and 1994
-Rigel Oil & Gas Ltd. -Morrison Petroleum -1994 and 1995
-Rigel Oil & Gas Ltd. -Murphy Oil Company -1994 and 1995
-Rigel Oil & Gas Ltd. -Petrorep Resources -1994 and 1995
-Rigel Oil & Gas Ltd. -Williston Wildcatters -1992 and 1993
-Rigel Oil & Gas Ltd. -Williston Wildcatters -1993 and 1994
-Ripple Resources -Norpet Resources -1988 - 1990
-R.W. Berry Canada -POCO Petroleum -1989 and 1990
-Sceptre Resources Ltd. -Canadian Natural Resources -1993 and 1994
-Sceptre Resources Ltd. -Amoco Cananda -1992 and 1993
-Sceptre Resources Ltd. -Morgan Hydrocarbons -1994 and 1995
-Signalta Resources -Atlantis Resources Ltd. -1993 and 1994
-Signalta Resources -Chauvco Resources Ltd. -1992 and 1993
-Signalta Resources -Chauvco Resources Ltd. -1994 and 1995
-Signalta Resources -Canard/ Foisy/ Viking/ Kinsello/ Owlseye -1992 and 1993
-Signalta Resources -Atlantis Resources -1998 - 1990
-Signalta Resources -Enron Oil Canada Ltd. -1992 and 1993
-Signalta Resources -Inverness Petroleum Ltd. -1992, 1993, 1994
-Signalta Resources -Intensity Resources Ltd. -1993 and 1994
-Summit Resources -General Atlantic Oils -1993 and 1994
-Summit Resources -Esso Resources -1989, 1990, 1991
-Summit Resources -Mission Resources -1990, 1991, 1992
-Summit Resources -Norcean Energy -1993 and 1994
-Summit Resources -Pensionfund Energy -1993 and 1994
-Summit Resources -Czar Resources Ltd. -1993 ad 1994
-Tarragon Oil & Gas -Morrison Petroleum Ltd. -1989 and 1990
-Tarragon Oil & Gas -Eagle Resources -1989 and 1990
-Tarragon Oil & Gas -Paramount Resources -1993, 1994, 1995
-Tarragon Oil & Gas -Paramount Resources -1990 and 1991
-Tarragon Oil & Gas -Paramount Resources -1992
-Tarragon Oil & Gas -Paramount Resources -1989 and 1990
-Tarragon Oil & Gas -South East Sask. Purchase -1992
-Tarragon Oil & Gas -Union Pacific Resources -1992, 1993, 1994
-Tarragon Oil & Gas -Union Pacific Resources -1994 and 1995
-Tarragon Oil & Gas -Universal Exploration -1989 and 1990
-Total Petroleum -Mobil Oil -1991
-Transwest Energy Inc. -Startech Energy Inc. -1993, 1994, 1995
-West Coast Petroleum -Alberta Energy Co. -1985 and 1986
-Wellore -Cabre Exploration -1989 and 1990
-Westcoast Petroleum -Amoco Canada -1989 and 1990
-Westcoast Petroleum -Alberta Energy Company -1990 and 1991
-Westcoast Petroleum -Bow Valley Industries -1988 and 1989
-Westcoast Petroleum -L.L. & E Canada -1988 and 1989
-Westcoast Petroleum -Kerr Mcgee -1989 and 1990
-Westcoast Petroleum -Union Pacific -1989, 1990, 1991
-Westcoast Petroleum -Scurry Rainbow -1989, 1990, 1991
-Westcoast Petroleum -Scurry Rainbow -1990 and 1991
-Westward Energy Ltd. -Strike Energy -1993 and 1994
-Westward Energy Ltd. -Bluestone Resources -1993 and 1994