Peer Review

BALDWIN CPAS                                                                                                                                                                          

Report on the Firm’s System of Quality Control

January 17, 2018

To the Owners of Mather & Co. CPAs, LLC
and the Peer Review Committee of the Illinois CPA Society

We have reviewed the system of quality control for the accounting  and auditing practice of Mather
& Co. CPAs,  LLC  (the  firm)  in  effect  for  the  year  ended  May  31,  2017.  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,  objectives,  scope,  limitations  of,  and the  procedures  performed
in a  System Review  as  described  in the  Standards  may  be  found  at
The  summary  also includes  an explanation  of how engagements  identified  as not performed  or
reported  in conformity  with applicable  professional  standards,  if any,  are  evaluated  by a
peer  reviewer  to  determine  a peer  review rating.

Firm’s Responsibility

The firm is responsible for designing a system of quality control 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.  The  firm  is  also  responsible
for  evaluating  actions  to  promptly remediate engagements  deemed as not performed  or reported
in conformity with professional  standards, when appropriate, and for remediating weaknesses in it
system of quality control, if any.

Peer Reviewer’s Responsibility

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.

Required Selections and Considerations

Engagements   selected  for  review  included   an  engagement   performed   under  Government
Auditing Standards, including a compliance audit under the Single Audit Act and audits of employee
benefit plans.

As part of our peer review, we considered reviews by regulatory entities as communicated  by the
firm, if applicable, in determining the nature and extent of our procedures.Opinion

In  our  opinion,  the  system  of  quality  control  for the accounting  and  auditing  practice
of  Mather  &  Co. CPAs, LLC in effect for the year ended May 31, 2017, 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.
Mather & Co. CPAs, LLC has received a peer review rating of pass.

Baldwin CPAs, PLLC

713 West Main Street    P.O. Box 1390    Richmond, KY 40475    Phone: (859) 626-9040     Fax: (859)


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Mather & Co. CPAs, LLC— are motivated CPAs and business advisors here to provide what you are looking for — solutions that help you and your business thrive. We have the training, experience, resources and technology to provide you with first-quality service and products.

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