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We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis <br /> for our audit opinion. <br /> Opinion <br /> In our opinion, the financial statements referred to above present fairly, in all material respects, the <br /> financial position of Adjusters International, Inc. and subsidiaries as of December 31, 2016 and <br /> 2015, and the results of its operations and its cash flows for the years then ended in accordance with <br /> accounting principles generally accepted in the United States of America. <br /> "ji) h2 ) CPA, ee. <br /> East Syracuse,New York <br /> May 2, 2017 <br /> op,nc\ <br /> 14- <br /> 1 eip <br /> ,,0 <br /> Confidential pursuant to Chapter 688.02 (4) (a) and (b), Florida Statutes, "Uniform Trade Secret Act." <br /> -2- <br />