Laserfiche WebLink
INFANTE & COMPANY <br /> ro <br /> CERTIFIED PUBLIC ACCOUNTANTS•BUSHES$CONSULTANTS <br /> ' Membn Ot Marna.,Ear-Lave Carwe <br /> Aswan Nance Of CPAs :93L Femav:S��t <br /> •Cam ?or ASt ajakty Sume 30 <br /> •Errabyee Barer r,Flan AW:[Oslty Center I-1oe,wtOO.FL 3Rict <br /> •Gweem+v.ul A:tl,t Qmlay Cern!, TNea`v,e 6561 322-BEES <br /> •Pronaa Camera 4xtce Secrr,n Fax 656]322-EBBE <br /> ' •TNn Cmai.n <br /> of CPAs ••••••W onftinte=p11.an <br /> 1 <br /> System Review Report <br /> July 23, 2015 <br /> ' To the Partners of <br /> Alberni, Caballero &Fierman, LLP <br /> and the Peer Review Committee of the Florida Institute of Certified Public Accountants <br /> We have reviewed the system of quality control for the accounting and auditing practice <br /> of Alberni, Caballero &Fierman, LLP (the firm) in effect for the year ended January 31, <br /> 2015. Our peer review was conducted in accordance with the Standards for Performing <br /> and Reporting on Peer Reviews established by the Peer Review Board of the American <br /> Institute of Certified Public Accountants. As part of our review, we considered reviews <br /> by regulatory entities, if applicable, in determining the nature and extent of our <br /> ' procedures. The firm is responsible for designing a system of quality control and <br /> complying with it to provide the firm with reasonable assurance of performing and <br /> reporting in conformity with applicable professional standards in all material respects. <br /> Our responsibility is to express an opinion on the design of the system of quality control <br /> and the firm's compliance therewith based on our review. The nature, objectives, scope, <br /> limitations of, and the procedures performed in a System Review are described in the <br /> standards at www.aicpa.org/prsummary. <br /> As required by the standards, engagements selected for review included engagements <br /> performed under the Government Auditing Standards. <br /> In our opinion, the system of quality control for the accounting and auditing practice of <br /> Alberni, Caballero & Fierman, LLP in effect for the year ended January 31, 2015, has <br /> been suitably designed and complied with to provide the firm with reasonable assurance <br /> of performing and reporting in conformity with applicable professional standards in all <br /> material respects. Firms can receive a rating of pass, pass with deficiency(ies) or fail. <br /> Alberni, Caballero &Fierman, LLP has received a peer review rating of pass. <br /> Infante&Company <br /> 1 <br /> 1 <br />