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Bcc., 23 i- ,u:946 <br />BOYCE, F uRR <br />LLP <br />CERTIFIED PUBLIC ACCOUNTANTS <br />SAMUEL A. BOYCE, PARTNER <br />BOBBIE W. FURR, PARTNER <br />May 5, 2009 <br />Martin Starnes & Associates, CPAs, PA and the <br />Peer Review Committee, North Carolina Association <br />of Certified Public Accountants <br />SANDY P NEWELL, CPA <br />Jo ELLEN B. Loy, CPA <br />DAVID E. BOYCE, CPA <br />PATRICIA T. WAGNER, CPA <br />CHERYL W. GA7ILEH, CPA. <br />%Ne have reviewed the system of quality control for the accounting and auditing practice of <br />Martin Starnes & Associates, CPAs, PA (the firm) in effect for the year ended December 31, <br />2008. Our peer review was conducted in accordance with the Standards for Performing and <br />Repo rtin g .�. 4 bIi F. d by the D eer Revie Board of the Llmerica.n. Instit of <br />Repunuig On Pcci �wvlcvJS 2Sav�IS „e.. y <br />Certified Public Accountants. The firm is responsible for designing a system of quality control <br />and complying with it to provide the firm with reasonable assurance of performing and reporting <br />in conformity with applicable professional standards in all material respects. Our responsibility <br />is to express an opinion on the design of the system of quality control and the firm's compliance <br />therewith based on our review. The nature, objectives, scope, limitations of, and the procedures <br />performed in a System Review are described in the standards at w aicpa org /prsummary. <br />As required by the standards, engagements selected for review included engagements <br />performed under the Government Auditing Standards and audits of employee benefit plans. <br />In our opinion, the system of quality control for the accounting and auditing practice of Martin <br />Starnes & Associates, CPAs, PA in effect for the year ended December 31, 2008, has been <br />suitably designed and complied with to provide the firm with reasonable assurance of <br />performing and reporting in conformity with applicable professional standards in all material <br />respects. Firms can receive a rating of pass, pass with deficiency(ies) or fail. Martin Starnes & <br />Associates, CPAs, PA has received a peer review rating of pass. <br />BOYCE, FURR & COMPANY, LLP <br />4900 FALLS OF THE NEUSE ROAD - SUITE 220 . RALEIGH, NoRTV-i CAROLINA 27609 <br />