<PAGE>
Exhibit 15
INDEPENDENT ACCOUNTANT'S REVIEW REPORT
To the Board of Directors and Shareholders
Credit Concepts, Inc.
We have reviewed the accompanying balance sheet of Credit Concepts, Inc. as of
October 31, 2000, and the related statements of income, stockholders' equity,
and cash flows for the three-month period ended October 31, 2000. These
financial statements are the responsibility of the Company's management.
We conducted our review in accordance with standards established by the
American Institute of Certified Public Accountants. A review of interim
financial information consists principally of applying analytical procedures to
financial data and making inquiries of persons responsible for financial and
accounting matters. It is substantially less in scope than an audit conducted
in accordance with generally accepted auditing standards, the objective of
which is the expression of an opinion regarding the financial statements taken
as a whole. Accordingly, we do not express such an opinion.
Based on our review, we are not aware of any material modifications that should
be made to the financial statements referred to above for them to be in
conformity with generally accepted accounting principles.
We have previously audited, in accordance with generally accepted auditing
standards, the balance sheet of Credit Concepts, Inc. as of July 31, 2000, and
the related statements of income, stockholders' equity, and cash flows for the
year then ended not presented herein; and in our report dated September 21,
2000, we expressed an unqualified opinion on those financial statements. In our
opinion, the information set forth in the accompanying balance sheet as of
July 31, 2000, is fairly presented.
Moss Adams, LLP
Portland, Oregon
December 12, 2000
