DEANDORTON

Report on the Firm’s System of Quality Control

December 16, 2024

To the Partners of Griffith, DeLaney, Hillman & Lett CPA, PSC
and the National Peer Review Committee

We have reviewed the system of quality control for the accounting and auditing practice of Griffith,DeLaney, Hillman & Lett CPA, PSC (the firm) applicable to engagements not subject to PCAOB permanent inspection in effect for the year ended June 30, 2024. Our peer review was conducted in accordance with the Standards for Performing and Reporting on Peer Reviews established by the Peer Review Board of the American Institute of Certified Public Accountants (Standards).

A summary of the nature, objectives, scope, limitations of, and the procedures performed in a system review as described in the Standards may be found at www.aicpa.org/prsummary. The summary also includes an explanation of how engagements identified as not performed or reported on in conformity with applicable professional standards, if any, are evaluated by a peer reviewer to determine a peer review rating.

Firm’s Responsibility

The firm is responsible for designing and complying with a system of quality control to provide the firm with reasonable assurance of performing and reporting in conformity with the requirements of applicable professional standards in all material respects. The firm is also responsible for evaluating actions to promptly remediate engagements deemed as not performed or reported on in conformity with the requirements of the applicable professional standards, when appropriate, and for remediating weaknesses in its system of quality control, if any.

Peer Reviewer’s Responsibility

Our responsibility is to express an opinion on the design of and compliance with the firm’s system of quality control based on our review.

Required Selections and Considerations

Engagements selected for review included an engagement performed under Government Auditing Standards, and an audit of an employee benefit plan.

As a part of our peer review, we considered reviews by regulatory entities as communicated by the firm, if applicable, in determining the nature and extent of our procedures.

Partners of Griffith, DeLaney, Hillman & Lett CPA, PSC
December 16, 2024
Page 2

Deficiency Identified in the Firm’s System of Quality Control
We noted the following deficiency during our review:

1. The firm’s quality control policies and procedures addressing continuing professional education (CPE) are not suitably designed or complied with to provide reasonable assurance that its personnel will have the competence necessary to perform engagements in accordance with professional and regulatory requirements. Although the firm’s policies require that personnel attain a minimum of 40 hours of CPE courses annually and comply with CPE requirements of the applicable external bodies, the firm lacks appropriate procedures to determine whether the personnel are obtaining the appropriate training related to new accounting pronouncements that are applicable to the clients they serve. During our review, we noted that the financial statements of a nonprofit audit, a review of a construction engagement and a review engagement lacked the required footnote disclosures in accordance with accounting principles generally accepted in the United States of America for certain new accounting pronouncements.

Opinion

In our opinion, except for the deficiency previously described the system of quality control for the accounting and auditing practice of Griffith, DeLaney, Hillman & Lett CPA, PSC applicable to engagements not subject to PCAOB permanent inspection in effect for the year ended June 30, 2024, has been suitably designed and complied with to provide the firm with reasonable assurance of performing and reporting in conformity with applicable professional standards in all material respects. Firms can receive a rating of pass, pass with deficiency(ies), or fail. Griffith, DeLaney, Hillman & Lett CPA, PSC has received a peer review rating of pass with deficiency.