Quality Control Review of the Saint Lawrence Seaway Development Corporation’s Audited Consolidated Financial Statements for Fiscal Years 2013 and 2012
We conducted a quality control review of Chiampou Travis Besaw & Kershner LLP’s audit of the Saint Lawrence Seaway Development Corporation’s (SLSDC) financial statements for fiscal years 2013 and 2012. The objective of the audit was to determine whether SLSDC’s financial statements were fairly presented in accordance with accounting principles generally accepted in the United States. Chiampou Travis Besaw & Kershner LLP issued a clean (unqualified) audit opinion on these financial statements. Chiampou Travis Besaw & Kershner LLP’s report did not include any reportable deficiencies in internal control over financial reporting. Our QCR disclosed no instances in which Chiampou Travis Besaw & Kershner LLP did not comply, in all material respects, with auditing standards.