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sr Postlethwaite <br /> p ! . & Netterville <br /> A Professional Accounting Corporation <br /> Associated Offices in Principal Cities of the United States <br /> www.pncpa.com <br /> System Review Report <br /> To the Shareholders of Moore Stephens Lovelace,P.A. <br /> and the National Peer Review Committee <br /> We have reviewed the system of quality control for the accounting and auditing practice of Moore Stephens <br /> Lovelace, P.A. (the firm) applicable to engagements not subject to PCAOB permanent inspection in effect for <br /> the year ended June 30, 2014. 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 Institute of Certified <br /> Public Accountants. As a part of our peer review, we considered reviews by regulatory entities, if applicable, in <br /> determining the nature and 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 performing and reporting in <br /> conformity with applicable professional standards in all material respects. Our responsibility is to express an <br /> opinion on the design of the system of quality control and the firm's compliance therewith based on our review. <br /> The nature, objectives, scope, limitations of, and the procedures performed in a System Review are described in <br /> the standards at www.aicpa.art;fprsurnrnarv. <br /> As required by the standards, engagements selected for review included engagements performed under <br /> Government Auditing Standards and audits of employee benefit plans. <br /> In our opinion, the system of quality control for the accounting and auditing practice of Moore Stephens <br /> Lovelace, P.A. in effect for the year ended June 30, 2014, has been suitably designed and complied with to <br /> provide the firm with reasonable assurance of performing and reporting in conformity with applicable <br /> professional standards in all material respects. Firms can receive a rating of pass,pass with deficiency(ies) or <br /> fail. Moore Stephens Lovelace,P.A. has received a rating of pass. <br /> 'T a A i� Alf-e-ttitidb. <br /> Baton Rouge, Louisiana <br /> September 26,2014 <br /> 8550 United Plaza Blvd, Suite 1001 • Baton Rouge, LA 70809 • Tel: 225.922 4 • F <br /> g . 600 ax. 225.922.4611 <br /> •• :P <br />