1) FI NANCIAL I N STITUTION S S E RVICE S G ROU P 

2) Financial Institutions Services Group Marcum LLP’s Financial Institutions Service Group offers industry knowledge and a commitment to provide a wide array of services within the financial institution industry. Our Marcum team has professionals from various fields of auditing, tax, IT and consulting and has the hands-on experience in many aspects of the financial institution industry, serving more than 50 regional banks, community banks, credit unions and mortgage banking companies. Our financial institution services include: Audit and Assurance Services: n Financial statement audits n Internal Control audits (SOX404 and FDICIA) n Agreed-Upon Procedures engagements n SSAE 16 examinations n Employee benefit plan audits Tax Services: n Tax provision computation /review n Tax Compliance n Compensation Planning n Transaction Cost Analysis n Research and project assistance n Merger & Acquisition consulting n Tax Planning n Nexus Review n Controversy Services Information Technology/Internal Audit/Regulatory: n Internal audit n IT audit/Information security assessments n Network vulnerability and penetration testing n OFAC compliance n Dodd-Frank compliance n Vendor management programs n SOX 404 and FDICIA implementation and testing n Bank Secrecy Act and Anti-Money Laundering testing n Fiduciary and Trust operations Consulting Services: n Enterprise Risk Management assessment and programs n Process redesign and enhancement programs n Operation Risk Management Assessment and programs n Policies and procedures development Marcum is ranked among the top 20 largest accounting firms in the nation and the nation’s 9th largest auditor of SEC registrants. Marcum views the role of an accountant as a proactive and creative team player, offering both practical and technical expertise in business matters. Our role is to improve accountability, identify opportunities and plan the financial future and growth potential of our clients. In all that we do, we strive to consistently exceed our clients’ expectations by working with them to resolve various types of business issues. Other Organizations Marcum is a member of the Community Bank Advisory Network (CBAN). CBAN is an organization of CPA firms selected for their expertise and commitment to serving financial institutions and consists of members throughout the United States. The goal of CBAN is to provide member firms with educational, technical and marketing support to meet the increasing regulatory and accounting requirements at the national level while providing member firms a forum to explore new ideas to service the needs of financial institutions. www.marcumllp.com