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O <br /> O <br /> • Keefe <br /> CPA's + Trusted Advisors <br /> ® McCullough <br /> O <br /> O <br /> ® AJK <br /> ® AJK, LLC <br /> O CERTIFIED PUBLIC ACCOUNTANTS <br /> P.O.Box 609 0 405 Second Street 0 Manchester.GA 31816 <br /> 1706)84643401 O Fax(706)846.3370 <br /> • <br /> O <br /> ® SYSTEM REVIEW REPORT <br /> O <br /> ® To the owners <br /> O Kccfc,McCullough&Co.. LLP <br /> And the Peer Review Committee of the Florida Institute of CPAs <br /> O <br /> O We have reviewed the system of quality control for the accounting and auditing <br /> practice of Keefe. McCullough &Co., LLP (the firm)in effect for the year ended August <br /> ® 31, 2014. Our peer review was conducted in accordance with the Standards for <br /> Performing and Reporting on Peer Reviews established by the Peer Review Board of the <br /> ® American Institute of Certified Public Accountants. As a part of our peer review, we <br /> ® considered reviews by regulatory entities, if applicable, in determining the nature and <br /> ® extent of our procedures. The firm is responsible for designing a system of quality <br /> control and complying with it to provide the firm with reasonable assurance of <br /> O performing and reporting in conformity with applicable professional standards in all <br /> material respects. Our responsibility is to express an opinion on the design of the system <br /> ® of quality control and the firm's compliance therewith based on our review. The nature, <br /> ® objectives, scope. limitations of, and the procedures performed in a System Review are <br /> described in the standards at www.aicpa.org/prsummary. <br /> ® As required by the standards, engagements selected for review included <br /> engagements performed under Government Auditing Standards and audits of employee <br /> ® benefit plans. <br /> ® In our opinion, the system of quality control for the accounting and auditing <br /> O practice of Keefe, McCullough & Co.. LLP in effect for the year ended August 31,2014. <br /> ® has been suitably designed and complied with to provide the firm with reasonable <br /> assurance of performing and reporting in conformity with applicable professional <br /> ® standards in all material respects. Firms can receive a rating of pass, pass with <br /> defrciency(ies), or jail. Keefe. McCullough & Co.. LI.P has received a peer review rating <br /> ® of pass. <br /> 4Mannhc t r, Georgia <br /> ® December 4,2014 <br /> O <br /> ® MEMBERS OF <br /> AMERICAN INSTITUTE OF CERTIFIED PUBLIC CONNTANTS <br /> GW P <br /> GEORGIA SOciEtY OF CERTtFIUUL1C ACCCOUU NTANTS <br /> �� <br /> �� (M)5:9, 1ra�,, `. <br /> ( Federal 'o, <br /> fH7 QDG'Qcg support@RMeepa.com www.KMCcpa.com 0 Q1771.0896 <br /> gra Lauderdale.[,igea <br /> O <br />