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FIRSTGlobal Investigations, a Division of BDO Seidman LLP, and Working Values Ltd. Form Relationship to Provide Ethics and Integrity Training

Clients to be Educated on Means for Fraud Detection

FOR IMMEDIATE RELEASE -- New York -- April 27, 2004 -- FIRSTGlobal InvestigationsSM, a division of BDO Seidman LLP, and Working Values® Ltd., a leading developer of corporate responsibility and ethics awareness learning programs, today announced an agreement to assist corporate clients in creating a corporate culture that inspires ethical behavior and repels fraud. Under the agreement, Working Values will serve as a preferred provider of training courses on ethics, integrity and fraud detection for FIRSTGlobal's Critical Anti-fraud Procedures (CAPSM) program and will assist in the marketing of the program.

"Training employees in proper ethical behavior and how to identify the red flags of a potential fraud is a critical element of our recently announced CAPSM program that enables businesses to take a proactive approach to preventing executive and employee misconduct," said Carl Pergola, National Director of FIRSTGlobal Investigations. "As one of the world's leading developers of values-based corporate responsibility programs, Working Values will play a key role in helping us work with clients to create anti-fraud environments through awareness and training."

"Corporate America is now recognizing that culture is a risk factor that must be addressed. Creating an environment where employees are willing to be proactive in identifying potential fraud is the most effective means to reduce this critical risk," says David Gebler, President of Working Values. "Creating that environment requires ongoing communication and training that addresses key ethical issues such as trust and accountability. Working Values is honored to have been chosen as BDO Seidman's preferred provider for training organizations on how to create ethical environments to prevent fraud."

FIRSTGlobal Investigations provides investigative, forensic accounting and consulting services under one roof. The professionals of FIRSTGlobal Investigations are former federal agents, certified fraud examiners, licensed private investigators, forensic accountants, former bank and regulatory investigators, and technology consultants. Specific services provided by FIRSTGlobal Investigations include a wide variety of complex financial analysis and forensic services; preservation and analysis of computer evidence; investigative due diligence; background investigations; identification and assistance with the recovery of criminally derived assets; and investigations involving workplace disputes and corporate corruption.

About BDO Seidman, LLP
BDO Seidman, LLP is a leading national professional services firm providing tax, assurance, financial advisory and consulting services to private and publicly traded businesses. For more than 90 years, we have provided quality service and leadership through the active involvement of our most experienced and committed professionals.

BDO Seidman serves clients through more than 35 offices and 250 independent alliance firm locations nationwide. As an independent member firm of BDO International, BDO Seidman serves clients by leveraging a global distribution network of resources comprised of nearly 600 member firm offices in 99 countries. For more information on the CAPSM program and FIRSTGlobal InvestigationsSM, visit our website at http://www.bdo.com/services/financialadv/litigation/forensic.asp.

About Working Values, Ltd.
Working Values, Ltd., a SmartPros company, is one of the world's leading developers of integrated values-based corporate responsibility and ethics awareness and compliance learning programs. Since 1993, Working Values has helped organizations such as JP Morgan Chase, Pharmacia, Coors Brewing Company, Raytheon, and Lockheed Martin align workplace behavior with standards, values and ethical principles. For more information visit www.workingvalues.com.

For more information, please contact:
Shane Gillispie
Vice President, Marketing and eCommerce
SmartPros Ltd.
253-863-8280
shanegillispie@smartpros.com