ITEM 8. FINANCIAL STATEMENTS AND SUPPLEMENTARY DATA  REPORT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM  62  The Board of Directors  Landmark Bancorp, Inc.:  We have audited the accompanying consolidated balance sheets of Landmark Bancorp, Inc. and subsidiary  (the “Company”) as of December 31, 2012 and 2011, and the related consolidated statements of earnings, comprehensive  income, stockholders’ equity and cash flows for each of the years in the three-year period ended December 31, 2012. These  consolidated financial statements are the responsibility of the Company’s management. Our responsibility is to express an  opinion on these consolidated financial statements based on our audits.  We conducted our audits in accordance with the standards of the Public Company Accounting Oversight Board  (United States). Those standards require that we plan and perform the audit to obtain reasonable assurance about whether  the financial statements are free of material misstatement. An audit includes examining, on a test basis, evidence supporting  the amounts and disclosures in the financial statements. An audit also includes assessing the accounting principles used and  significant estimates made by management, as well as evaluating the overall financial statement presentation. We believe  that our audits provide a reasonable basis for our opinion.  In our opinion, the consolidated financial statements referred to above, present fairly, in all material respects, the  financial position of the Company as of December 31, 2012 and 2011, and the results of their operations and their cash  flows for each of the years in the three-year period ended December 31, 2012, in conformity with U.S. generally accepted  accounting principles. /s/ KPMG LLP  Kansas City, Missouri  March 29, 2013 