Peer Review Program Administered by the National Peer Review Committee

American Institute of CPAs 220 Leigh Farm Road Durham, NC 27707-8110

October 31, 2016

James L Powers Crowe Horwath LLP 225 W Wacker Dr Ste 2600 Chicago, IL 60606

Dear Mr. Powers:

It is my pleasure to notify you that on October 27, 2016 the National Peer Review Committee accepted the report on the most recent system peer review of your firm. The due date for your next review is September 30, 2019. This is the date by which all review documents should be completed and submitted to the administering entity.

As you know, the report had a peer review rating of pass. The Committee asked me to convey its congratulations to the firm.

Sincerely.

Michael Fawley Chair—National PRC nprc@aicpa.org 919 4024502

cc: Samuel Edward Johnson; Scot D Ivey

Firm Number: 10014904 Review Number 446067

Letter ID: 1122915A

T 1.919.402.4502 | F 1.919.402.4876 | nprc@aicpa.org