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Koonce, Wooten J�= Haywood,LLP <br /> ,`,,ELI=~" ^"^Nt=.` <br /> SYSTEM REVIEW REPORT <br /> May 22, 2O|2 <br /> Martin, Startles 6L Associates, CPAs, PA and the <br /> Peer Review Committee, North Carolina Association <br /> o[TcrliUcd Public Accountants <br /> We have reviewed tile SVStelll Of quality control for the accounting andauditing practice o[Martin, <br /> Starnes & Associates, 6PAs` P4 (the firm) ineffect for tile year ended December 3L2O| 1. Our <br /> pxorvc,iewx: scouduckCdiouccordunucwi\hdlc8tuodun]mku9crfooningundRrpnrtingonyccr <br /> Reviews cx|uh|iahn1 by 1bc Peer Review 8'xox o[ the American [nsh(u|c of Certified Public <br /> Accountants. The firm is responsible for designing a system of quality control and complying with <br /> it to provide |be 6nn with rc4x000b|u oxxununuc of performing and reporting in conformity with <br /> applicable professional standards in all material respects.Our responsibility is to express an opinion <br /> oil ihe design of the xyxiern of quality control and Ulc firnl`m compliance therewith 6umcd on out- <br /> review. Tile nature. objectives, scope, limitations of, and the procedures p«rk,nnod ill u8ysk:on <br /> Review are described ill the standards ut . <br /> As required by the xiundun\s, cn�o�cn�uo$ ac|�z�d [orvovicv/ iwc|udc� cn�ugon�cn\x oerf/nnxd <br /> under the Government/l/mYh/XSo//xlao6 and audits of employee benefit plans. <br /> In nur opinion, the syntcno u[qua|ity control for the uccouodng and auditing practice 0fMartin, <br /> Starnes&Associates,CPAs,PA, in effect for(lie year ended December 31,2011.has been suitably <br /> dc^ioncd and cu|ny\icd with to provide the firm with ncuxnnubie assurance of performing and <br /> reporting in conformity with applicable pno5o^uim)u| standards in all cnuiehu1 respects. Ficrnxcall <br /> rrcciveunu()ogofpusx.poxxx'ithu�/ciev/cr(/rs)nrfti/l. MuMiu. 8turocs& Axaociok:a`[P&s. PA <br /> has recci`uJu peer rcvicw rx(iog, o[pu`� <br /> 4zp <br /> Koonce, Wooten & Haywood, LLP <br /> Raleigh Durtte` Ptittsboto <br /> o�,&~mm 3n11 s^a;."n^n*"* x`san/".op�d <br /> wpr/.�,vo., / n^* 1m' r*a Office m*13qe <br /> u"*~m Normc"mmaVnn rmsoom n"x^cvmmazra2 <br /> pzorecn�e v��s^zua 19",4 25S <br /> F-kx 9 19 489 8183 FAX 919 542 5764 FAX <br />