320 Market Street, 6th Floor Harrisburg, PA 17101 Tel: 717 - 233 -8800 Fax: 717 - 233 -8801 www.bdo. com To the Board of Directors York Traditions Bank York, Pennsylvania We have audited the accompanying financial statements of York Traditions Bank,  which comprise the balance sheet as of December 31, 2013, and the related statements of income,  comprehensive income, shareholders’ equity, and cash flows for the year then ended, and the related notes to the financial statements.  Management is responsible for the preparation and fair presentation of these financial statements in accordance with accounting principles generally accepted in the United States of America. this includes the design,  implementation, and maintenance of internal control relevant to the preparation and fair presentation of financial statements that are free from material misstatement, whether due to fraud or error.  Our responsibility is to express an opinion on these financial statements based on our audit. We conducted our audit in accordance with auditing standards generally accepted in the United States of America. Those standards require that we plan and perform the audit to obtain reasonable assurance about whether the financial statements are free from material misstatement.  An audit involves performing procedures to obtain audit evidence about the amounts and disclosures in the financial statements. The procedures selected depend on the auditor’ s judgment,  including the assessment of the risks of material misstatement of the financial statements, whether due to fraud or error.  In making those risk assessments, the auditor considers internal control relevant to the entity’ s preparation and fair presentation of the financial statements in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the entity’ s internal control.  Accordingly, we express no such opinion.  An audit also includes evaluating the appropriateness of accounting policies used and the reasonableness of significant accounting estimates made by management, as well as evaluating the overall presentation of the financial statements.  We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our audit opinion.  Independent Auditor’ s Report Report on the Financial Statements Management’ s Responsibility for the Financial Statements Auditor’ s Responsibility 3 IB0 I30 BDO USA, LLP, a Delaware limited liability partnership, is the U. S. member of BDO International Limited, a UK company limited by guarantee, and forms part of the international BDO network of independent member firms.  BDO is the brand name for the BDO network and for each of the BDO Member Firms. 