Peer Review Report

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Mark R. McDonell
Certified Public Accountant
Member American lnstirute of Certified Public A.ccountants


SYSTEM REVIEW REPORT


July 2, 2013

To the Partners of
Boyle & Stoll
and the Peer Review Committee of the California Society of CPAs

I have reviewed the system of quality control for the accounting and auditing practice of Boyle & Stoll (the firm) in effect for the year ended December 31, 2012. My 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 a part of my peer review, I considered reviews by regulatory entities, if applicable, in determining the nature and extent of my procedures. The firm is responsible for designing a system of quality control a11d complying with it
to provide the firm with reasonable assurm1ce of performing and repmiing in conformity
with applicable professional stm1dards in all material respects. My responsibility is to express an opinion on the design of the system of quality control and the firm's compliance therewith based on my 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.

In my opinion, the system of quality control for the accounting and auditing practice of Boyle & Stoll in effect for the year ended December 31, 2012, 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. Boyle & Stoll has received a peer review rating of pass.

511 Humboldt Street, Santo Rosa, CA 95404 • (707) 526-9621 • FAX (707) 526-5510