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Report on the Firm’s System of Quality Control

To the Shareholders of Councilor, 葡京会手机app下载和老葡京手机app, P.C. and the Maryland Peer Review Committee

We have reviewed the system of quality control for the accounting and 审计ing practice of Councilor, 葡京会手机app下载和老葡京手机app, P.C. (the firm) in effect for the year ended May 31, 2023. Our peer review was conducted in accordance with the Standards for Performing and Reporting on Peer Reviews established by the Peer Review Board of the American Institute of Certified Public Accountants (Standards).

A summary of the nature, 目标, 范围, 的局限性, and the procedures performed in a system review as described in the Standards may be found at www.会计师协会.org/prsummary. The summary also includes an explanation of how engagements identified as not performed or reported on in conformity with applicable professional standards, 如果有任何, are evaluated by a peer reviewer to determine a peer review rating.

公司的责任

The firm is responsible for designing and complying with a system of quality control to provide the firm with reasonable assurance of performing and reporting in conformity with the requirements of applicable professional standards in all material respects. The firm is also responsible for evaluating actions to promptly remediate engagements deemed as not performed or reported on in conformity with the requirements of applicable professional standards, 在适当的时候, and for remediating weaknesses in its system of quality control, 如果有任何.

Peer Reviewer’s Responsibility

Our responsibility is to express an opinion on the design of and compliance with the firm’s system of quality control based on our review.

Required Selections and Considerations

Engagements selected for review included engagements performed under Government 审计ing Standards, including a compliance 审计 under the 单一的审计 Act; 审计s of employee benefit plans; and an examination of a service organization (SOC 1® engagement).

As a part of our peer review, we considered reviews by regulatory entities as communicated by the firm, 如果适用的话, in determining the nature and extent of our procedures.

的意见

在我们看来, the system of quality control for the accounting and 审计ing practice of Councilor, 葡京会手机app下载和老葡京手机app, P.C. in effect for the year ended May 31, 2023, has been suitably designed and complied with to provide the firm with reasonable assurance of performing and reporting in conformity with applicable professional standards in all material respects. Firms can receive a rating of pass, pass with deficiency(ies), or fail. Councilor, 葡京会手机app下载和老葡京手机app, P.C. has received a peer review rating of pass.

马里兰州黑格
2023年10月19日