To the Board of Directors and Shareholders of
H&R Block, Inc.
In our opinion, the accompanying consolidated balance sheets
and the related consolidated statements of earnings, of cash
flows and of stockholders’ equity appearing on pages
25-28 and 52-78 present fairly, in all material respects,
the financial position of H&R Block, Inc. and its subsidiaries
(the "Company") at April 30, 2002 and 2001, and
the results of their operations and their cash flows for each
of the three years in the period ended April 30, 2002 in conformity
with accounting principles generally accepted in the United
States of America. These financial statements are the responsibility
of the Company’s management; our responsibility is to
express an opinion on these financial statements based on
our audits. We conducted our audits of these statements in
accordance with auditing standards generally accepted in the
United States of America, which require that we plan and perform
the audit to obtain reasonable assurance about whether the
financial statements are free of material misstatement. 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, and evaluating the overall financial statement
presentation. We believe that our audits provide a reasonable
basis for our opinion.
Kansas City, Missouri
June 11, 2002
|