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Okaloosa County BOCC — August 19, 2014 — Henderson Hutcherson & McCullough System Review Report — reading text
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HENDERSON HUTCHERSON
@ MCCULLOUGH, puitc
Certified Public Accountants
System Review Report
December 6, 2013
To The Partners
Warren Averett, LLC
And the National Peer Review Committee
We have reviewed the system of quality control for the accounting and auditing practice of Warren
Avereti, LLC (the firm) applicable to non-SEC issuers in effect for the year ended July 31, 2013. 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.
As part of our peer review, we considered reviews by regulatory entities, if applicable, in determining the
nature and extent of our procedures. The firm is responsible for designing a system of quality contro! and
complying with it to provide the firm with reasonable assurance of performing and reporting in
conformity with applicable professional standards in all material respects. Our responsibility is to express
an opinion on the design of the system of quality control and the firm’s compliance therewith based on
our review. The nature, objectives, scope, limitations of, and the procedures performed in a System
review are described in the standards at www.aicpa.org/prsummary.
As required by the standards, engagements selected for review included engagements performed under
Government Auditing Standards, audits of employee benefit plans, audit performed under FDICIA, and
examinations of service organizations (Service Organizations Control 1 engagements).
In our opinion, the system of quality control for the accounting and auditing practice of Warren Averett,
LLC applicable to non-SEC issuers in effect for the year ended July 31, 2013, 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 or fail. Warren Averett, LLC has received a peer review rating of pass.
Nenderan Nutchereny
4m PLLC
1200 MARKET STREET | CHATTANOOGA, TN 37402 | T 423.756.7771 | F 423.265.8125 | WWW.HHMCPAS.COM
AN INDEPENDENT MEMBER OF THE BDO SEIDMAN ALLIANCE