Metal positions are physically verified twice a year by one of the top 10 providers of audit, tax, and consulting services. The independent accounting firm physically verifies the physical metals held in storage at the OneGold / APMEX facility. OneGold and APMEX perform a daily reconciliation of the balances between the physical metal at storage and actual balance in the OneGold account. At all times, OneGold will have a physical metals position that exceeds the ownership interest of its customers.