CODE OF 
                              ETHICS 
                              It is essential that the highest standards of conduct be 
                              observed in all contacts made by VLS' employees with 
                              Clients, Consultants, suppliers, governmental officials, 
                              fellow employees and the general public. To further this 
                              objective, VLS has a set of written policies dealing with 
                              rules of conduct to be used in conducting the business 
                              affairs of the Company.  
                           
                              VLS is committed to promoting integrity and 
                              maintaining the highest standard of ethical conduct in all 
                              of its activities. Our business success is dependent on 
                              trusting relationships, which are built on this foundation 
                              of integrity. Our reputation is founded on the personal 
                              integrity of the company's personnel and our dedication to:  
                           
                              Honesty in communicating within the Company and with our 
                              suppliers and Clients, while at the same time protecting the 
                              Company's confidential information and trade secrets.  
                              Quality in our products and services, by striving to provide 
                              defect-free products and services to our Clients. 
                              Responsibility for our words and actions, confirms our 
                              commitment to do what we say. 
                              Compassion in our relationships with our employees and the 
                              communities affected by our business. 
                              Respect and Fairness to our fellow employees, Clients and 
                              suppliers through adherence to all applicable laws, 
                              regulations and policies, and a high standard of behavior 
                              and value their feedback. 
                           
                          TRUST 
                              The relationship between the VLS and our clients is built on 
                              a foundation of trust. Trust is as fragile as it is strong. 
                              It must be nourished and protected zealously. The strength 
                              of a relationship based on trust can withstand great tests 
                              and serves as the foundation for great accomplishment. 
                              Realizing that trust must be earned, we pledge to conduct 
                              our practice in conformance with not only the industry's 
                              high ethical standards, but also the higher calling of our 
                              own consciences.  
                           
                          COMMITMENT 
                              We commit that the work performed on behalf of our clients 
                              will be the product of our best effort, based on superior 
                              training, superior education and the superior VLS process of 
                              review. We further pledge that the work will be done in a 
                              timely manner. We commit that all client materials entrusted 
                              to our care will be subject to our strict confidentiality 
                              standards. Commitment to our clients, our profession and our 
                              pride in doing a job right is a pledge we make 
                              unconditionally.  
                              We commit to our team that you will grow professionally and 
                              personally through your association with the VLS. We pledge 
                              to provide a healthy work environment, a compatible team of 
                              colleagues, access to the best resources for Client use in 
                              the performance of client work and expectations for 
                              performance, which will enable Client’s to reach your 
                              highest potential.  
                           
                          SERVICE 
                              Service at the VLS goes beyond the timely, professional and 
                              correct performance of an engagement. Service means being 
                              available. Service means anticipating client needs. Service 
                              means being familiar with the client's industry. Service 
                              means partnering with the client, embracing the issues and 
                              reaching resolution. Service means caring. We care.  
                           
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