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10-K - 10-K - NATIONAL TECHNICAL SYSTEMS INC /CA/a2198399z10-k.htm
EX-31.2 - EX-31.2 - NATIONAL TECHNICAL SYSTEMS INC /CA/a2198399zex-31_2.htm
EX-23.1 - EX-23.1 - NATIONAL TECHNICAL SYSTEMS INC /CA/a2198399zex-23_1.htm
EX-21.1 - EX-21.1 - NATIONAL TECHNICAL SYSTEMS INC /CA/a2198399zex-21_1.htm
EX-32.2 - EX-32.2 - NATIONAL TECHNICAL SYSTEMS INC /CA/a2198399zex-32_2.htm
EX-31.1 - EX-31.1 - NATIONAL TECHNICAL SYSTEMS INC /CA/a2198399zex-31_1.htm
EX-32.1 - EX-32.1 - NATIONAL TECHNICAL SYSTEMS INC /CA/a2198399zex-32_1.htm

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EXHIBIT 23.2


CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM

        We hereby consent to the use of our report dated April 23, 2010, with respect to the consolidated financial statements of NQA, Inc. for the years ended January 31, 2010 and 2009, included in the Annual Report (Form 10-K) of National Technical Systems, Inc. for the year ended January 31, 2010.

/s/ PKF, P.C.

   

Boston, Massachusetts
April 28, 2010



Report of Independent Registered Public Accounting Firm

To the Board of Directors
NQA, Inc.

        We have audited the accompanying consolidated balance sheet of NQA, Inc. (the "Company") as of January 31, 2010 and 2009, and the related consolidated statements of income and retained earnings, and cash flows for the years then ended. 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 in accordance with the standards of the Public Company Accounting Oversight Board (United States). Those standards require that we plan and perform the audits to obtain reasonable assurance about whether the financial statements are free of material misstatement. We were not engaged to perform an audit of the Company's internal control over financial reporting. Our audits included consideration of internal control over financial reporting as a basis for designing audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the Company's internal control over financial reporting. Accordingly, we express no such opinion. An audit also 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. We believe that our audits provide a reasonable basis for our opinion.

        In our opinion, the consolidated financial statements referred to above present fairly, in all material respects, the consolidated financial position of NQA, Inc. as of January 31, 2010 and 2009, and the results of its operations and its cash flows for the years then ended in conformity with accounting principles generally accepted in the United States of America.

/s/ PKF, P.C.

   

April 23, 2010

 

 



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CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM
Report of Independent Registered Public Accounting Firm