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MAY RCUM <br />ACCOUNTANTS e ADVISORS <br />November 18, 2024 <br />City of Sunny Isles Beach, Florida <br />ATTN: Stan Morris, City Manager and <br />Tiffany Neely, Finance Director <br />18070 Collins Avenue <br />Sunny Isles Beach, Florida 33160 <br />Re: Assignment of Audit Contract/Engagement Letter to CBIZ CPAs P.C. <br />We are pleased to inform you that on November 1, 2024, CBIZ CPAs P.C. acquired the attest <br />business of Marcum LLP (and CBIZ, Inc. and its related entities acquired the non -attest business). <br />We are excited for the opportunities that being a part of CBIZ will bring for our clients, and we <br />want you to know how this change will affect you. <br />As you are aware, the City of Sunny Isles Beach, Florida (the "Organization") engaged Marcum <br />LLP through the execution of the Audit Contract No. 2022-7834 dated April 15, 2022 and Marcum <br />Engagement Letter dated April 12, 2022. <br />Pursuant to the terms of the agreements referenced above, we use this assignment letter as your <br />Organizations acknowledgement and consent to the assignment of the above agreements to CBIZ <br />CPAs P.C. Marcum LLP hereby transfers and assigns to CBIZ CPAs P.0 all of the Marcum LLP <br />rights, benefits, title, interests, liabilities, duties and obligations under, in and to the above <br />agreements. CBIZ CPAs P.0 does hereby accept such assignment, and does hereby assume all <br />rights, benefits, title, interest, liabilities, duties, and obligations under the agreements. <br />As a result of this assignment the report for your engagement will be issued by CBIZ CPAs P.C. <br />Your Organization can expect to be served by the same engagement team and same engagement <br />partner that is currently serving your Organization. <br />As CBIZ Inc. is a publicly traded company there are incremental independence rules that are <br />applicable to your engagement. An independence issue may arise if the Organization or its <br />affiliates were to hold an investment in CBIZ, Inc. (NYSE: CBZ) that is material to the <br />Organization or allows the Organization to exercise significant influence over CBIZ, Inc. Please <br />notify us if the Organization or its affiliates currently holds, or held any time during the period <br />under audit, any material CBIZ, Inc. securities. You should also notify us if CBIZ, Inc. is currently <br />performing any nonattest services for the Organization or its affiliates. <br />Marcum LLP / One Southeast Third Avenue / Suite 1100 1 Miami, FL 33131 / Phone 305.995.9600 / marcumllp.com <br />