Common use of Annual Independent Public Accountants’ Attestation Clause in Contracts

Annual Independent Public Accountants’ Attestation. The Subservicer shall cause a registered public accounting firm that is a member of the American Institute of Certified Public Accountant to, no later than March 5 (or if such day is not a Business Day, then the immediately succeeding Business Day, with no cure period) of each year (commencing in 2013), furnish a report to KRECM for the preceding fiscal year to the effect that (i) it has obtained a representation regarding certain matters from the management of the Subservicer that includes an assessment from the Subservicer of its compliance with the Relevant Servicing Criteria and (ii) on the basis of an examination conducted by such firm in accordance with standards for attestation engagements issued or adopted by the Public Company Accounting Oversight Board, it is expressing an opinion as to whether the Subservicer’s compliance with the Relevant Servicing Criteria was fairly stated in all material respects, or it cannot express an overall opinion regarding the Subservicer’s assessment of compliance with the Relevant Servicing Criteria. If an overall opinion cannot be expressed, such registered public accounting firm shall state in such report why it was unable to express such an opinion. Such Regulation AB report must (i) be available for general use and not contain restricted use language and (ii) if required to be filed with the Commission under applicable law, include the consent and authorization of such accounting firm for the filing of such report with the Commission. KRECM and the Depositor shall have the right to review the report and consult with the Subservicer as to the nature of any material instance of noncompliance by the Subservicer with the Relevant Servicing Criteria in the fulfillment of any of the Subservicer’s obligations under this Agreement. To the extent the PSA expressly permits the master servicer to deliver a Uniform Single Attestation Program for Mortgage Bankers (“USAP”), the Subservicer may elect, in its sole discretion, to provide a USAP report in lieu of a Regulation AB attestation. The Subservicer shall cause, a registered public accounting firm and that is a member of the American Institute of Certified Public Accountants to, no later than March 5 (or if such day is not a Business Day, then the immediately succeeding Business Day, with no cure period) of each year (commencing in 2013), furnish a certificate to KRECM, to the effect that such firm has examined the servicing operations of the Subservicer for the previous calendar year and that, on the basis of such examination conducted substantially in compliance with the USAP, such firm confirms that the Subservicer complied with the minimum servicing standards identified in USAP, in all material respects, except for such exceptions or errors in records that, in the opinion of such firm, the USAP does not require it to report.

Annual Independent Public Accountants’ Attestation. The Subservicer shall cause a registered public accounting firm that is a member of the American Institute of Certified Public Accountant to, no later than March 5 10 of each year, commencing in 2016 (or if such day is not a Business Day, then the immediately succeeding Business Day, with no cure period) (and otherwise within a reasonable period of each year (commencing in 2013time upon request), furnish a report to KRECM the Master Servicer for the preceding fiscal year to the effect that (i) it has obtained a representation regarding certain matters from the management of the Subservicer that includes an assessment from the Subservicer of its compliance with the Relevant Servicing Criteria and (ii) on the basis of an examination conducted by such firm in accordance with standards for attestation engagements issued or adopted by the Public Company Accounting Oversight Board, it is expressing an opinion as to whether the Subservicer’s compliance with the Relevant Servicing Criteria was fairly stated in all material respects, or it cannot express an overall opinion regarding the Subservicer’s assessment of compliance with the Relevant Servicing Criteria. If an overall opinion cannot be expressed, such registered public accounting firm shall state in such report why it was unable to express such an opinion. Such Regulation AB report must (i) be available for general use and not contain restricted use language and (ii) if required to be filed with the Commission under applicable law, include the consent and authorization of such accounting firm for the filing of such report with the Commission. KRECM The Master Servicer and the Depositor shall have the right to review the report and consult with the Subservicer as to the nature of any material instance of noncompliance by the Subservicer with the Relevant Servicing Criteria in the fulfillment of any of the Subservicer’s obligations under this Agreement. To the extent the PSA expressly permits the master servicer to deliver a Uniform Single Attestation Program for Mortgage Bankers (“USAP”), the Subservicer may elect, in its sole discretion, to provide a USAP report in lieu of a Regulation AB attestation. The Subservicer shall cause, a registered public accounting firm and that is a member of the American Institute of Certified Public Accountants to, no later than March 5 (or if such day is not a Business Day, then the immediately succeeding Business Day, with no cure period) of each year (commencing in 2013), furnish a certificate to KRECM, to the effect that such firm has examined the servicing operations of the Subservicer for the previous calendar year and that, on the basis of such examination conducted substantially in compliance with the USAP, such firm confirms that the Subservicer complied with the minimum servicing standards identified in USAP, in all material respects, except for such exceptions or errors in records that, in the opinion of such firm, the USAP does not require it to report.

Annual Independent Public Accountants’ Attestation. The Subservicer By March 1st (subject to a grace period through March 15th), of each year, commencing in March 2008, the Servicer, the Special Servicer and the Trustee, each at its own expense, shall use commercially reasonable efforts to cause, and each of the preceding parties, as applicable, shall use commercially reasonable efforts to cause each Servicing Function Participant with which it has entered into a servicing relationship with respect to the Mortgage Loans (other than (x) any party to this Agreement or (y) a Loan Seller Sub-Servicer) to cause, each at its own expense, a registered public accounting firm (which may also render other services to the Servicer, the Special Servicer, the Trustee or any Servicing Function Participant, as the case may be) and that is a member of the American Institute of Certified Public Accountant to, no later than March 5 (or if such day is not a Business Day, then the immediately succeeding Business Day, with no cure period) of each year (commencing in 2013), Accountants to furnish a report to KRECM the Trustee and the Depositor (and to any depositor and trustee for the preceding fiscal year any other securitization trust relating to a Serviced Companion Loan) to the effect that (i) it has obtained a representation regarding certain matters from the management of the Subservicer that such Reporting Servicer, which includes an assessment from the Subservicer such Reporting Servicer of its compliance with the Relevant Servicing Criteria Criteria, and (ii) on the basis of an examination conducted by such firm in accordance with standards for attestation engagements issued or adopted by the Public Company Accounting Oversight BoardPCAOB, it is expressing an opinion as to whether the Subservicer’s such Reporting Servicer's compliance with the Relevant Servicing Criteria was fairly stated in all material respects, or it cannot express an overall opinion regarding the Subservicer’s such Reporting Servicer's assessment of compliance with the Relevant Servicing Criteria. If an overall opinion cannot be expressed, such registered public accounting firm shall state in such report why it was unable to express such an opinion. Such Regulation AB report must (i) be available for general use and not contain restricted use language and (ii) if required to be filed with the Commission under applicable law, include the consent and authorization of such accounting firm for the filing language. Promptly after receipt of such report from the Servicer, the Special Servicer, the Trustee or any Servicing Function Participant with which it has entered into a servicing relationship with respect to the Commission. KRECM and Mortgage Loans (other than (x) any party to this Agreement or (y) a Loan Seller Sub-Servicer), (i) the Depositor (and any other depositor related to a securitization involving any Serviced Companion Loan) shall have the right to review the report and and, if applicable, consult with the Subservicer Servicer, the Special Servicer, the Trustee or any Servicing Function Participant as to the nature of any material instance of noncompliance by the Subservicer Servicer, the Special Servicer, the Trustee or any Servicing Function Participant with the Relevant Servicing Criteria applicable to such Person, with which it has entered into a servicing relationship with respect to the Mortgage Loans (other than any party to this Agreement), as the case may be, in the fulfillment of any of the Subservicer’s obligations under this Agreement. To the extent the PSA expressly permits the master servicer to deliver a Uniform Single Attestation Program for Mortgage Bankers (“USAP”)Servicer's, the Subservicer may electSpecial Servicer's, in its sole discretionthe Trustee's or the applicable Servicing Function Participant's obligations hereunder or under any applicable sub-servicing or primary servicing agreement, and (ii) the Trustee shall confirm that each assessment submitted pursuant to provide Section 11.12 is coupled with an attestation meeting the requirements of this Section and notify the Depositor (and any other depositor related to a USAP report in lieu securitization involving any Serviced Companion Loan) of a Regulation AB attestationany exceptions. The Subservicer Servicer, the Special Servicer, the Trustee or any Servicing Function Participant shall causenot be required to deliver, or to endeavor to cause the delivery of, such reports until April 15 in any given year so long as it has received written confirmation from the Depositor that a registered public accounting firm and that Form 10-K is a member not required to be filed in respect of the American Institute of Certified Public Accountants to, no later than March 5 Trust (or if such day is not a Business Day, then the immediately succeeding Business Day, with no cure period) of each year (commencing in 2013), furnish a certificate to KRECM, to the effect that such firm has examined the servicing operations of the Subservicer for the previous calendar year and that, on the basis of such examination conducted substantially in compliance with the USAP, such firm confirms that the Subservicer complied with the minimum servicing standards identified in USAP, in all material respects, except for such exceptions or errors in records thator, in the opinion case of such firma securitized Serviced Companion Loan, the USAP does not require it to reportrelated securitization trust) for the preceding fiscal year.

Annual Independent Public Accountants’ Attestation. The Subservicer By March 15 of each year in which the Trust is required to file a Form 10-K for the preceding fiscal year, commencing in March 2007, or April 30 of each year in which the Trust is not required to file a Form 10-K for the preceding fiscal year, the Master Servicer, the Special Servicer and the Trustee, each at its own expense, shall use reasonable efforts to cause, and each of the preceding parties, as applicable, shall use commercially reasonable efforts to cause each other Servicing Function Participant with which it has entered into a servicing relationship with respect to the Mortgage Loans (other than any party to this Agreement and any Sub-Servicer listed on Exhibit L hereto) to cause, each at its own expense, a registered public accounting firm (which may also render other services to the Master Servicer, the Special Servicer, the Trustee or such other Servicing Function Participant, as the case may be) that is a member of the American Institute of Certified Public Accountant to, no later than March 5 (or if such day is not a Business Day, then the immediately succeeding Business Day, with no cure period) of each year (commencing in 2013), Accountants to furnish a report to KRECM the Trustee and the Depositor with a copy to the Controlling Class Certificateholder for the preceding fiscal year year, to the effect that (i) it has obtained a representation regarding certain matters from the management of the Subservicer that such Reporting Servicer, which includes an assessment from the Subservicer such Reporting Servicer of its compliance with the Relevant Servicing Criteria and (ii) on the basis of an examination conducted by such firm in accordance with standards for attestation engagements issued or adopted by the Public Company Accounting Oversight BoardPCAOB, it is expressing an opinion as to whether the Subservicer’s such Reporting Servicer's compliance with the Relevant Servicing Criteria was fairly stated in all material respects, or it cannot express an overall opinion regarding the Subservicer’s such Reporting Servicer's assessment of compliance with the Relevant Servicing Criteria. If an overall opinion cannot be expressed, such registered public accounting firm shall state in such report why it was unable to express such an opinion. Such Regulation AB report must (i) be available for general use and not contain restricted use language and (ii) if required to be filed with the Commission under applicable law, include the consent and authorization of such accounting firm for the filing language. Promptly after receipt of such report from the Master Servicer, Special Servicer, the Trustee or any Servicing Function Participant with which it has entered into a servicing relationship with respect to the Commission. KRECM Mortgage Loans (other than any party to this Agreement and any Sub-Servicer listed on Exhibit L hereto), (i) the Depositor shall have the right to review the report and and, if applicable, consult with the Subservicer Master Servicer, the Special Servicer, the Trustee or any such Servicing Function Participant as to the nature of any material instance of noncompliance by such Master Servicer, the Subservicer Special Servicer, the Trustee or any such Servicing Function Participant with the Relevant Servicing Criteria Criteria, as the case may be, in the fulfillment of any of the Subservicer’s obligations under this Agreement. To the extent the PSA expressly permits the master servicer to deliver a Uniform Single Attestation Program for Mortgage Bankers (“USAP”)Master Servicer's, the Subservicer may electSpecial Servicer's, in its sole discretionthe Trustee's or the applicable Servicing Function Participant's obligations hereunder or under any applicable sub-servicing agreement, and (ii) the Trustee shall confirm that each assessment submitted pursuant to provide a USAP report in lieu Section 12.12 is coupled with an attestation meeting the requirements of a Regulation AB attestationthis Section and notify the Depositor of any exceptions. The Subservicer shall cause, a registered public accounting firm and that is a member None of the American Institute of Certified Public Accountants toMaster Servicer, no later than March 5 (the Special Servicer, the Trustee nor any Servicing Function Participant shall be required to deliver, or if to endeavor to cause the delivery of, such day reports until April 30 in any given year so long as a Form 10-K is not a Business Day, then the immediately succeeding Business Day, with no cure period) of each year (commencing required to be filed in 2013), furnish a certificate to KRECM, to the effect that such firm has examined the servicing operations respect of the Subservicer Trust for the previous calendar year and that, on the basis of such examination conducted substantially in compliance with the USAP, such firm confirms that the Subservicer complied with the minimum servicing standards identified in USAP, in all material respects, except for such exceptions or errors in records that, in the opinion of such firm, the USAP does not require it to reportpreceding fiscal year.

Annual Independent Public Accountants’ Attestation. The Subservicer shall cause a registered public accounting firm that is a member of the American Institute of Certified Public Accountant to, no later than March 5 (or if such day is not a Business Day, then the immediately succeeding Business Day, with no cure period) of each year (commencing in 2013), furnish a report to KRECM for the preceding fiscal year to the effect that (i) it has obtained a representation regarding certain matters from the management of the Subservicer that includes an assessment from the Subservicer of its compliance with the Relevant Servicing Criteria and (ii) on the basis of an examination conducted by such firm in accordance with standards for attestation engagements issued or adopted by the Public Company Accounting Oversight Board, it is expressing an opinion as to whether the Subservicer’s 's compliance with the Relevant Servicing Criteria was fairly stated in all material respects, or it cannot express an overall opinion regarding the Subservicer’s 's assessment of compliance with the Relevant Servicing Criteria. If an overall opinion cannot be expressed, such registered public accounting firm shall state in such report why it was unable to express such an opinion. Such Regulation AB report must (i) be available for general use and not contain restricted use language and (ii) if required to be filed with the Commission under applicable law, include the consent and authorization of such accounting firm for the filing of such report with the Commission. KRECM and the Depositor shall have the right to review the report and consult with the Subservicer as to the nature of any material instance of noncompliance by the Subservicer with the Relevant Servicing Criteria in the fulfillment of any of the Subservicer’s 's obligations under this Agreement. To the extent the PSA expressly permits the master servicer to deliver a Uniform Single Attestation Program for Mortgage Bankers (“"USAP”"), the Subservicer may elect, in its sole discretion, to provide a USAP report in lieu of a Regulation AB attestation. The Subservicer shall cause, a registered public accounting firm and that is a member of the American Institute of Certified Public Accountants to, no later than March 5 (or if such day is not a Business Day, then the immediately succeeding Business Day, with no cure period) of each year (commencing in 2013), furnish a certificate to KRECM, to the effect that such firm has examined the servicing operations of the Subservicer for the previous calendar year and that, on the basis of such examination conducted substantially in compliance with the USAP, such firm confirms that the Subservicer complied with the minimum servicing standards identified in USAP, in all material respects, except for such exceptions or errors in records that, in the opinion of such firm, the USAP does not require it to report.

Annual Independent Public Accountants’ Attestation. The Subservicer By March 15th of each year in which the Trust is required to file a Form 10-K for the preceding fiscal year, commencing in March 2008, or April 30 of each year in which the Trust is not required to file a Form 10-K for the preceding fiscal year, the Master Servicer, the Special Servicer and the Trustee, each at its own expense, shall use reasonable efforts to cause, and each of the preceding parties, as applicable, shall use commercially reasonable efforts to cause each other Servicing Function Participant with which it has entered into a servicing relationship with respect to the Mortgage Loans (other than any party to this Agreement and any Designated Sub-Servicer) to cause, each at its own expense, a registered public accounting firm (which may also render other services to the Master Servicer, the Special Servicer, the Trustee or such other Servicing Function Participant, as the case may be) that is a member of the American Institute of Certified Public Accountant to, no later than March 5 (or if such day is not a Business Day, then the immediately succeeding Business Day, with no cure period) of each year (commencing in 2013), Accountants to furnish a report to KRECM the Trustee and the Depositor with a copy to the Controlling Class Certificateholder for the preceding fiscal year year, to the effect that (i) it has obtained a representation regarding certain matters from the management of the Subservicer that such Reporting Servicer, which includes an assessment from the Subservicer such Reporting Servicer of its compliance with the Relevant Servicing Criteria and (ii) on the basis of an examination conducted by such firm in accordance with standards for attestation engagements issued or adopted by the Public Company Accounting Oversight BoardPCAOB, it is expressing an opinion as to whether the Subservicer’s such Reporting Servicer's compliance with the Relevant Servicing Criteria was fairly stated in all material respects, or it cannot express an overall opinion regarding the Subservicer’s such Reporting Servicer's assessment of compliance with the Relevant Servicing Criteria. If an overall opinion cannot be expressed, such registered public accounting firm shall state in such report why it was unable to express such an opinion. Such Regulation AB report must (i) be available for general use and not contain restricted use language and (ii) if required to be filed with the Commission under applicable law, include the consent and authorization of such accounting firm for the filing language. Promptly after receipt of such report from the Master Servicer, Special Servicer, the Trustee or any Servicing Function Participant with which it has entered into a servicing relationship with respect to the Commission. KRECM Mortgage Loans (other than any party to this Agreement and any Designated Sub-Servicer), (i) the Depositor shall have the right to review the report and and, if applicable, consult with the Subservicer Master Servicer, the Special Servicer, the Trustee or any such Servicing Function Participant as to the nature of any material instance of noncompliance by such Master Servicer, the Subservicer Special Servicer, the Trustee or any such Servicing Function Participant with the Relevant Servicing Criteria Criteria, as the case may be, in the fulfillment of any of the Subservicer’s obligations under this Agreement. To the extent the PSA expressly permits the master servicer to deliver a Uniform Single Attestation Program for Mortgage Bankers (“USAP”)Master Servicer's, the Subservicer may electSpecial Servicer's, in its sole discretionthe Trustee's or the applicable Servicing Function Participant's obligations hereunder or under any applicable sub-servicing agreement, and (ii) the Trustee shall confirm that each assessment submitted pursuant to provide a USAP report in lieu Section 12.12 is coupled with an attestation meeting the requirements of a Regulation AB attestationthis Section and notify the Depositor of any exceptions. The Subservicer shall cause, a registered public accounting firm and that is a member None of the American Institute of Certified Public Accountants toMaster Servicer, no later than March 5 (the Special Servicer, the Trustee nor any Servicing Function Participant shall be required to deliver, or if to endeavor to cause the delivery of, such day reports until April 30 in any given year so long as a Form 10-K is not a Business Day, then the immediately succeeding Business Day, with no cure period) of each year (commencing required to be filed in 2013), furnish a certificate to KRECM, to the effect that such firm has examined the servicing operations respect of the Subservicer Trust for the previous calendar year and that, on the basis of such examination conducted substantially in compliance with the USAP, such firm confirms that the Subservicer complied with the minimum servicing standards identified in USAP, in all material respects, except for such exceptions or errors in records that, in the opinion of such firm, the USAP does not require it to reportpreceding fiscal year.

Annual Independent Public Accountants’ Attestation. The Subservicer By March 15 of each year in which the Trust is required to file a Form 10-K for the preceding fiscal year, commencing in March 2007, or April 30 of each year in which the Trust is not required to file a Form 10-K for the preceding fiscal year, the Master Servicer, the Special Servicer and the Trustee, each at its own expense, shall use reasonable efforts to cause, and each of the preceding parties, as applicable, shall use commercially reasonable efforts to cause each other Servicing Function Participant with which it has entered into a servicing relationship with respect to the Trust Mortgage Loans (other than any party to this Agreement and any Sub-Servicer listed on Exhibit L hereto) to cause, each at its own expense, a registered public accounting firm (which may also render other services to the Master Servicer, the Special Servicer, the Trustee or such other Servicing Function Participant, as the case may be) that is a member of the American Institute of Certified Public Accountant to, no later than March 5 (or if such day is not a Business Day, then the immediately succeeding Business Day, with no cure period) of each year (commencing in 2013), Accountants to furnish a report to KRECM the Trustee and the Depositor with a copy to the Controlling Class Certificateholder for the preceding fiscal year year, to the effect that (i) it has obtained a representation regarding certain matters from the management of the Subservicer that such Reporting Servicer, which includes an assessment from the Subservicer such Reporting Servicer of its compliance with the Relevant Servicing Criteria and (ii) on the basis of an examination conducted by such firm in accordance with standards for attestation engagements issued or adopted by the Public Company Accounting Oversight BoardPCAOB, it is expressing an opinion as to whether the Subservicer’s such Reporting Servicer's compliance with the Relevant Servicing Criteria was fairly stated in all material respects, or it cannot express an overall opinion regarding the Subservicer’s such Reporting Servicer's assessment of compliance with the Relevant Servicing Criteria. If an overall opinion cannot be expressed, such registered public accounting firm shall state in such report why it was unable to express such an opinion. Such Regulation AB report must (i) be available for general use and not contain restricted use language and (ii) if required to be filed with the Commission under applicable law, include the consent and authorization of such accounting firm for the filing language. Promptly after receipt of such report from the Master Servicer, Special Servicer, the Trustee or any Servicing Function Participant with which it has entered into a servicing relationship with respect to the Commission. KRECM Trust Mortgage Loans (other than any party to this Agreement and any Sub-Servicer listed on Exhibit L hereto), (i) the Depositor shall have the right to review the report and and, if applicable, consult with the Subservicer Master Servicer, the Special Servicer, the Trustee or any such Servicing Function Participant as to the nature of any material instance of noncompliance by such Master Servicer, the Subservicer Special Servicer, the Trustee or any such Servicing Function Participant with the Relevant Servicing Criteria Criteria, as the case may be, in the fulfillment of any of the Subservicer’s obligations under this Agreement. To the extent the PSA expressly permits the master servicer to deliver a Uniform Single Attestation Program for Mortgage Bankers (“USAP”)Master Servicer's, the Subservicer may electSpecial Servicer's, in its sole discretionthe Trustee's or the applicable Servicing Function Participant's obligations hereunder or under any applicable sub-servicing agreement, and (ii) the Trustee shall confirm that each assessment submitted pursuant to provide a USAP report in lieu Section 12.12 is coupled with an attestation meeting the requirements of a Regulation AB attestationthis Section and notify the Depositor of any exceptions. The Subservicer shall cause, a registered public accounting firm and that is a member None of the American Institute of Certified Public Accountants toMaster Servicer, no later than March 5 (the Special Servicer, the Trustee nor any Servicing Function Participant shall be required to deliver, or if to endeavor to cause the delivery of, such day reports until April 30 in any given year so long as a Form 10-K is not a Business Day, then the immediately succeeding Business Day, with no cure period) of each year (commencing required to be filed in 2013), furnish a certificate to KRECM, to the effect that such firm has examined the servicing operations respect of the Subservicer Trust for the previous calendar year and that, on the basis of such examination conducted substantially in compliance with the USAP, such firm confirms that the Subservicer complied with the minimum servicing standards identified in USAP, in all material respects, except for such exceptions or errors in records that, in the opinion of such firm, the USAP does not require it to reportpreceding fiscal year.

Annual Independent Public Accountants’ Attestation. The Subservicer shall cause a registered public accounting firm that is a member of the American Institute of Certified Public Accountant Accountants to, no later than March 5 (or if such day is not a Business Day, then the immediately succeeding Business Day, with no cure period) 1 of each year (commencing in 2013with a grace period through March 10) (and otherwise within a reasonable period of time upon request), furnish a report to KRECM the Master Servicer for the preceding fiscal year to the effect that (i) it has obtained a representation regarding certain matters from the management of the Subservicer that includes an assessment from the Subservicer of its compliance with the Relevant Servicing Criteria and (ii) on the basis of an examination conducted by such firm in accordance with standards for attestation engagements issued or adopted by the Public Company Accounting Oversight Board, it is expressing an opinion as to whether the Subservicer’s 's compliance with the Relevant Servicing Criteria was fairly stated in all material respects, or it cannot express an overall opinion regarding the Subservicer’s 's assessment of compliance with the Relevant Servicing Criteria. If an overall opinion cannot be expressed, such registered public accounting firm shall state in such report why it was unable to express such an opinion. Such Regulation AB report must (i) be available for general use and not contain restricted use language and (ii) if required to be filed with the Commission under applicable law, include the consent and authorization of such accounting firm for the filing of such report with the Commission. KRECM The Master Servicer and the Depositor shall have the right to review the report and consult with the Subservicer as to the nature of any material instance of noncompliance by the Subservicer with the Relevant Servicing Criteria in the fulfillment of any of the Subservicer’s 's obligations under this Agreement. To So long as it has received written confirmation from the extent Master Servicer that the PSA expressly permits Trust is not subject to the master servicer to deliver a Uniform Single Attestation Program reporting requirements of the Exchange Act for Mortgage Bankers (“USAP”)the preceding fiscal year, the Subservicer may elect, in its sole discretion, shall not be required to provide a USAP deliver such report in lieu of a Regulation AB attestation. The Subservicer shall cause, a registered public accounting firm and that is a member of the American Institute of Certified Public Accountants to, no later than March 5 (or if such day is not a Business Day, then the immediately succeeding Business Day, with no cure period) of each year (commencing in 2013), furnish a certificate to KRECM, to the effect that such firm has examined Master Servicer until the servicing operations of Business Day prior to the Subservicer for date on which the previous calendar year and that, on Master Servicer is required to deliver its report under the basis of such examination conducted substantially in compliance with the USAP, such firm confirms that the Subservicer complied with the minimum servicing standards identified in USAP, in all material respects, except for such exceptions or errors in records that, in the opinion of such firm, the USAP does not require it to reportPSA.