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• <br /> • <br /> • <br /> • BROWNEDWARDS <br /> • <br /> certified public annutvnnts <br /> • <br /> 0 <br /> 0 <br /> • System Review Report <br /> • <br /> • To the Partners of <br /> Marcum LLP <br /> • and the National Peer Review Committee <br /> • We have reviewed the system of quality control kit the accounting and auditing practice of <br /> • Marcum LLP (the "firm") applicable to engagements not subject to PCAOB permanent inspection in <br /> • effect for the year ended April 30, 2014. Our peer review was conducted in accordance with the <br /> Standards for Performing and Repotting on Peet Reviews established by the Peer Review Board of the <br /> • American Institute of Certified Public Accountants. As part of our peer review, we considered'reviews <br /> • by regulatory entities, if applicable, in determining the nature and extent of our procedures. The firm is <br /> • responsible for designing a system of quality control and complying with it to provide the firm <br /> reasonable assurance of performing and reporting in conformity with applicable professional standards <br /> • in all material respects. Our responsibility is to express an opinion on the design of the system of <br /> • quality control 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 standards at <br /> • www.aicpa.org/prsummary. <br /> • <br /> • As required by the standards,engagements selected for review included engagements performed <br /> under Government Auditing Standards; audits of employee benefit plans, and examinations of service <br /> • organizations [Service Organizations Control (SOC) I and 2 engagements]. <br /> • In our opinion,the system of quality control for the accounting and auditing practice of Marcum <br /> • LLP applicable to engagements not subject to PCAOB permanent inspection in effect for the year ended <br /> • April 30, 2014, has been suitably designed and complied with to provide the firm with 'reasonable <br /> • assurance 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(its), or fail. Marcum LLP <br /> • has received a peer review rating of pass. <br /> • <br /> • CERTIFIED PUBLIC ACCOUNTANTS <br /> • Roanoke, Virginia <br /> • August 27, 2014 <br /> • <br /> • <br /> • <br /> • <br /> • <br /> • <br /> • Your Success is Our Focus <br /> • 319 McClanahan Street,S.W.•P.O.Box 12388•Roanoke,VA 24025-2388.540-345-0936•Far 540-342-6181•www.BEcpas.com <br /> • <br />