Item 8. Financial Statements and Supplementary Data Report of Independent Registered Public Accounting Firm The Board of Directors and Stockholders of National Retail Properties, Inc. and Subsidiaries We have audited National Retail Properties, Inc. and Subsidiaries’ internal control over financial reporting as of December 31,  2013, based on criteria established in Internal Control—Integrated Framework issued by the Committee of Sponsoring  Organizations of the Treadway Commission (1992 framework) (the COSO criteria). National Retail Properties, Inc. and  Subsidiaries’ management is responsible for maintaining effective internal control over financial reporting, and for its  assessment of the effectiveness of internal control over financial reporting included in the accompanying Management’s Report  on Internal Control over Financial Reporting. Our responsibility is to express an opinion on the company’s internal control over  financial reporting based on our audit. We conducted our audit 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 effective internal  control over financial reporting was maintained in all material respects. Our audit included obtaining an understanding of  internal control over financial reporting, assessing the risk that a material weakness exists, testing and evaluating the design and  operating effectiveness of internal control based on the assessed risk, and performing such other procedures as we considered  necessary in the circumstances. We believe that our audit provides a reasonable basis for our opinion. A company’s internal control over financial reporting is a process designed to provide reasonable assurance regarding the  reliability of financial reporting and the preparation of financial statements for external purposes in accordance with generally  accepted accounting principles. A company’s internal control over financial reporting includes those policies and procedures  that (1) pertain to the maintenance of records that, in reasonable detail, accurately and fairly reflect the transactions and  dispositions of the assets of the company; (2) provide reasonable assurance that transactions are recorded as necessary to permit  preparation of financial statements in accordance with generally accepted accounting principles, and that receipts and  expenditures of the company are being made only in accordance with authorizations of management and directors of the  company; and (3) provide reasonable assurance regarding prevention or timely detection of unauthorized acquisition, use, or  disposition of the company’s assets that could have a material effect on the financial statements. Because of its inherent limitations, internal control over financial reporting may not prevent or detect misstatements. Also,  projections of any evaluation of effectiveness to future periods are subject to the risk that controls may become inadequate  because of changes in conditions, or that the degree of compliance with the policies or procedures may deteriorate. In our opinion, National Retail Properties, Inc. and Subsidiaries maintained, in all material respects, effective internal control  over financial reporting as of December 31, 2013, based on the COSO criteria. We also have audited, in accordance with the standards of the Public Company Accounting Oversight Board (United States),  the consolidated balance sheets of National Retail Properties, Inc. and Subsidiaries as of December 31, 2013 and 2012, and the  related consolidated statements of comprehensive income, equity, and cash flows for each of the three years in the period ended  December 31, 2013 and our report dated February 19, 2014 expressed an unqualified opinion thereon. /s/ Ernst & Young LLP Certified Public Accountants Orlando, Florida February 19, 2014   40