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1 <br /> FIFE <br /> Firley, Moran, Freer & Eassa, CPA,P.C. <br /> 5010 Campuswood Drive•East Syracuse,NY 13057 <br /> p:315.472.7045 f:315.472.7053 www.fmfecpa.com <br /> INDEPENDENT AUDITOR'S REPORT <br /> To the Board of Directors <br /> Adjusters International, Inc. and subsidiaries <br /> • <br /> Utica,New York <br /> Report on the Consolidated Financial StatementsOC, <br /> • <br /> We have audited the accompanying consolidated financial statemen s' Adjusters International, Inc. <br /> and subsidiaries (Tidal Basin Holdings, Inc., 126 Business Park 1 rtmerrs and Mosaic Accounting, Inc.) <br /> which comprise the consolidated balance sheets as of December,31, 2016 and 2015, and the related <br /> consolidated statements of operations, equity and cash flows for the years then ended and the related <br /> notes to the consolidated financial statements (collectively,the "financial statements"). <br /> Management's Responsibility for the Financial Statements <br /> Management is responsible for the preparat ntnd fair presentation of these financial statements in <br /> accordance with accounting principles generally accepted in the United States of America; this <br /> includes the design, implementation, and\maintenance of internal control relevant to the preparation <br /> and fair presentation of financial statemnts that are free from material misstatement, whether due to <br /> fraud or error. 00��' <br /> Auditor's Responsibility <br /> responsibility tyis toe�pss an <br /> n opini n on these financial statements based on our audits. We <br /> conducted our audits accordance with auditing standards generally accepted in the United States of <br /> America. Those standards require that we plan and perform the audit to obtain reasonable assurance <br /> about whether the financial statements are free from material misstatement. <br /> • <br /> An audit involves performing procedures to obtain audit evidence about the amounts and disclosures <br /> t in the financial statements. The procedures selected depend on the auditor's judgment, including the <br /> assessment of the risks of material misstatement of the. financial statements, whether due to fraud or <br /> error. In making those risk assessments, the auditor considers internal control relevant to the entity's <br /> Ipreparation and fair presentation of the financial statements in order to design audit procedures that are <br /> appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness <br /> of the entity's internal control. Accordingly, we express no such opinion. An audit also includes <br /> evaluating the appropriateness of accounting policies used and the reasonableness of significant <br /> accounting estimates made by management, as well as evaluating the overall presentation of the <br /> financial statements. <br /> • <br /> An Independently Owned Member.RSM US Alliance <br /> RSM US Alliance member firms are separate and independent businesses and legal entities that are responsible for their own acts and omissions,and each are separate and <br /> independent from RSM US LLP.RSM US LLP is the U.S.member firm of RSM International.a global network of independent audit,tax,and consulting firms.Members <br /> of RSM US Alliance have access to RSM International resources through RSM US LLP but are not member firms of RSM International. <br /> -1 • <br /> - <br /> 1 <br />