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DIBARTOLOMEO, McBEE, HARTLEY & BARNES, P.A. <br />CERTIFIED PUBLIC ACCOUNTANTS <br />INDEPENDENT ACCOUNTANTS' REVIEW REPORT <br />Board of Directors <br />Kerns Construction and Property Mgmnt Corporation <br />Port St. Lucie, Florida <br />We have reviewed the accompanying balance sheet of Kerns Construction and Property Mgmnt <br />Corporation (an S corporation) as of December 31, 2014 and the related statement of operations <br />and retained earnings and cash flows for the year then ended. A review includes primarily <br />applying analytical procedures to management's financial data and making inquiries of Company <br />management. A review is substantially less in scope than an audit, the objective of which is the <br />expression of an opinion regarding the financial statements as a whole. Accordingly, we do not <br />express such an opinion. <br />Management is responsible for the preparation and fair presentation of the financial statements in <br />accordance with accounting principles generally accepted in the United States of America and <br />for designing, implementing, and maintaining internal control relevant to the preparation and fair <br />presentation of the financial statements. <br />Our responsibility is to conduct the review in accordance with Statements on Standards for <br />Accounting and Review Services issued by the American Institute of Certified Public <br />Accountants Those standards require us to perform procedures to obtain limited assurance that <br />there are no material modifications that should be made to the financial statements. We believe <br />that the results of our procedures provide a reasonable basis for our report. <br />Based on our review, we are not aware of any material modifications that should be made to the <br />accompanying financial statements in order for them to be in conformity with accounting <br />principles generally accepted in the United States of America. <br />1.:43643-0.61o, 1W& -t, Paidip <br />Certified Public Accountants <br />May 18,2015 <br />2222 Colonial Road, Suite 200 • Fort Pierce, Florida 34950 .772-461-8833 ° Fax: 772-461-8872 <br />591 S.E. Port St. Lucie Blvd., ° Port St. Lucie, Florida 34984 ° 772-878-1952 ° Fax: 772-878-170e <br />Member =PA <br />Member AICPA Division for CPA Firms Member MPS: <br />Private Company Practice Section <br />