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James L. Nicholson, Jr., CPAG. Kenneth Pavy, II, CPAMichael A. Roy, CPALisa Trouille Manuel, CPA
Dana D. Quebedeaux, CPA
Van L. Auld, CPAJOHN S. DOWLING & COMPANY
A CORPORATION OF CERTIFIED PUBLIC ACCOUNTANTS
www.jsdc-cpas.com
John 8. Dowling, CPA1904-1984
John Newton Stout, CPA1936-2005
Chizal 8. Fontenot, CPA
1955-2012
Retired
System Review Report
Harold Dupre, CPA1996
Dwight Ledoux, CPA1998
Joel Lanclos, Jr., CPA2003
Russell J. Stelly, CPA2005
June 22, 2016
To the Owner of Kenneth D. Folden & Co.
and the Peer Review Committee of the Louisiana Society of CPA's
We have reviewed the system of quality control for the accounting and auditing practiceof Kenneth D. Folden & Co. (the firm) in effect for the year ended December 31, 2015.Our peer review was conducted in accordance with the Standards for Performing andReporting on Peer Reviews established by the Peer Review Board of the AmericanInstitute of Certified Public Accountants. As a part of our peer review, we consideredreviews by regulatory entities, if applicable, in determining the nature and extent of ourprocedures. The firm is responsible for designing a system of quality control andcomplying with it to provide the firm with reasonable assurance of performing andreporting in conformity with applicable professional standards in all material respects.Our responsibility is to express an opinion on the design of the system of quality controland the firm's compliance therewith based on our review. The nature, objectives, scope,limitations of, and the procedures performed in a System Review are described in thestandards at www.aicpa.org/prsummarv.
As required by the standards, engagements selected for review included engagementsperformed under the GovernmenI Auditing Standards.
In our opinion, the system of quality control for the accounting and auditing practice ofKenneth D. Folden & Co. in effect for the year ended December 31, 2015, has beensuitably designed and complied with to provide the firm with reasonable assurance ofperforming and reporting in conformity with applicable professional standards in allmaterial respects. Firms can receive a rating of pass, pass with deficiency(ies) or fail.Kenneth D. Folden & Co. has received a peer review rating of pass.
^^7S Dowling & Company
p. O. Box 1549
47661-49 North Service Road
Opelousas, Louisiana 70570Phone: 337-948-4848
Fax: 337-948-6109
112 Fountain Bend Dr.
Lafayette, LA 70506Phone: 337-984-9717
Fax: 337-984-5544
Letter ID: 1098248A
July 22, 2016
Kenneth D FoldenKenneth D. Folden & Co., CPAs302 8th StJonesboro, LA 71251
Dear Mr. Folden:
It is my pleasure to notify you that on July 22, 2016 the Society of Louisiana CPAs Peer ReviewCommittee accepted the report on the most recent system peer review of your firm. The duedate for your next review is June 30, 2019. This is the date by which all review documentsshould 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 conveyits congratulations to the firm.
Sincerely,SOCIETY OF LOUISIANA CPAs
Stacey LockwoodDirector of Professional [email protected] 504 904-1136
cc: George Kenneth Pavy
Firm Number: 10108127 Review Number 426400