Reso 2021-3168 - Laserfiche WebLink

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ii ll ter, I•::.i=._ Li. �•:r!. 1C �- ;ir7 'ii P: I ',i1'" _ � >` i�, .I:;t!ii FI-,nr•: .,-c '> =t:�11 I t. - �rri{;�ke 4ea4r1 PosdoLhv.-File & Neltervitle Report on the F irltt's System of Quality Control To the Partners of Mo+:oto Stcphiais Lovolacc, PA and the: National Feer Review Committee Wo have rcviewW the syswin of quality control for the accounting and auditing practice of Moore Stephens Lovclatere, Pik (the Tuan) appheablc to engagement, not sullject to 1}C_:AOB inspection in effect for the year ended ,lutte 30, 2017. Our peer review was conducted in accordance with the Standards for Pei-tornting and Reporting on Peer Reviews established by the Peer Rcvi4�v Bo,,mi of the Amcriean histiltite of C'ertifleci Public Accountants (Standards). A suxrutaary of the nattirc, objectives, scope, limitations of, and the procedures performed in a System Review as described in the Standards may be feruncl at ti+1i4►.aeicria.or��!prx,ginullarv. fhe summary also includes an explanation of how engagements idontificrl as not performed or neportud in conformity with applicable: preofcssional standards, if any, are evaluated by a peer reviewer to detentn ine a peer rev=iew rating. Firm's Responsiibiltity The firm is responsible for designing a systaln of quality control and complying witli it to provide the firm with rca.,onabl,; aswtu•ance of performing and reporting in confbrmity with applicable professional standards in all material respects. The firm is also responsible for evaluating actions to promplly rclnediatto engagements deemed as not performed or reportud in cojtformity with professional standards, When appropriate, and for remediating weaknesses. in its system of quality control, if any, +1"eerReviewver's Raiponsibility Our responsibility is to express an opinion on the; design of (hu system of quality control and the firm's compliance therewith based on our .roview. Required Selections aml Considerations Engagements selected for r4vicw i.tsciuded engagements perforated under Grovernmenl rtndittng Slrawlar ds, including. compliance audit, under the Single Audit Act and audits of employee benefit plans. As part of our peer revie-w, we considered reviews by regLtlatOl-y entities as coinniunicated to the elfin; if applicable, in determining the nature and trx ont. ol• oar procedures, Opinion Ilr our opinion, the system of quality control for the accounting and auditing practice of Moore Stephens Lovelace, I'.A applicable to engage;inents not subject to PC,AOB iospociiun in cffcct for the year ended Juni: 30, 2017, has been suitably desi} ted and complied with to provide the firm with reasonable %--,s raiwu of pL trfbrming and reporting in conformity with applicable profvssionatl slatndatrds in all material respects. Firms can receive a rating of pass, pass will? dlefrciency(rq) ter fern!. Moore Stephens Lovelace, PA has ror;vivQd a peer review raititlg { RS24t� � Bal.oto Fie ugti , T,oilisiaita November 8, 2017