EX-23.1 4 c66106_ex23-1.htm

 

 

23.1

Consent of Joern (John) Scholz.


 

 

 

Joern (John) Scholz CA

 



 

 

 


 

 

Chartered Accountant and Business Advisor

7700 Pine

Valley Drive

 

Licensed Public Accountant

PO

Box 72039

 

CPAB Registered – Canada

Woodbridge, ON

L4L 8N8

 

PCAOB Registered – USA

 

Canada

 

 

T. +1.647.347.4294

 

F. +1.647.347.4295

 

M. +1.416.451.0225

 

Email: johnscholzca@rogers.com


 

 

 

 

February 27, 2012

 

 

 

US Securities and Exchange Commission

 

 

 

Nirek Resources Inc. - years ended July 31, 2010 and 2011

 

Guardians of Gold Inc. - years ended August 31, 2010 and 2011

 

 

 

Dear Sir/Madam:

 

 

 

We have audited the balance sheets of the above noted Companies at the above noted dates and the statements of operations, retained earnings and cash flows for the dates then ended, included in the filing.

 

 

 

In connection with the filing:

 

 

 

 

1.

We are the auditors of the above noted Companies and are independent within the meaning of the Rules of Professional Conduct.

 

 

 

 

2.

In our opinion, the financial statements audited by us (as listed above), and included in the filing, comply as to form in all material respects with the standards of the Public Company Accounting Oversight Board (PCAOB) (United States of America).

 

 

 

 

3.

We have conducted our audit in accordance with the standards of the Public Company Accounting Oversight Board (PCAOB) (United States of America). Those standards 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. An audit also includes assessing the accounting principles used and significant estimates made by management, as well as evaluating the overall financial statement presentation.

207



 

 

 

 

4.

We have not audited any financial statements of the above noted Companies as at any date or for any period other than those listed above.

 

We consent to the use, through incorporation or reference in the filing, of all the above noted audit reports.

 

 

 

Yours truly,
/s/ Joern Scholz
Joern Scholz CA
Chartered Accountant
Licensed Public Accountant, PCAOB Registered