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Independent Auditor's Report To the Board of Directors Advanced Roofing, Inc. and Affiliates Fort Lauderdale, Florida S R A I SM US LLP Report on the Financial Statements We have audited the accompanying consolidated financial statements Advanced Roofing, Inc. and affiliates which comprise the consolidated balance sheets as of December 31, 2015 and 2014, and the related consolidated statements of income, comprehensive income, changes in stockholders' equity and cash flows for the years then ended and the related notes to the consolidated financial statements. Management's Responsibility for the Financial Statements Management is responsible for the preparation and fair presentation of these consolidated financial statements in accordance with accounting principles generally accepted in the United States of America; this includes the design, implementation, and maintenance of internal control relevant to the preparation and fair presentation of financial statements that are free from material misstatement, whether due to fraud or error. Auditor's Responsibility Our responsibility is to express an opinion on these financial statements based on our audits. We conducted our audits in accordance with auditing standards generally accepted in the United States of America. Those standards require that we plan and perform the audit to obtain reasonable assurance about whether the financial statements are free from material misstatement. An audit involves performing procedures to obtain audit evidence about the amounts and disclosures in the financial statements. The procedures selected depend on the auditor's judgment, including the assessment of the risks of material misstatement of the financial statements, whether due to fraud or error. In making those risk assessments, the auditor considers internal control relevant to the entity's preparation and fair presentation of the financial statements in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the entity's internal control. Accordingly, we express no such opinion. An audit also includes evaluating the appropriateness of accounting principles used and the reasonableness of significant accounting estimates made by management, as well as evaluating the overall presentation of the financial statements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our qualified audit opinion. THE POWER OF BEING UNDERSTOOD AUDIT I TAX I CONSULTING RSMUS_. F..—LA hc'n::rar.�:knl n.�::il.lr;:�o-cro-<,.:u•Llarn�:. V�:il:•;m. �ccnn::uougs'a. ...:rr J:: ...t: cm rt•},aA q:. R5M ,511''a..r: RSM 1..:r.. c.: iw,g