Community Health Systems 2015 Annual Report Download - page 108

REPORT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM
To The Board of Directors and Stockholders of
Community Health Systems, Inc.
Franklin, Tennessee
We have audited the accompanying consolidated balance sheets of Community Health Systems, Inc. and
subsidiaries (the “Company’’) as of December 31, 2015 and 2014, and the related consolidated statements of
income, comprehensive income, stockholders’ equity, and cash flows for each of the three years in the period
ended December 31, 2015. These financial statements are the responsibility of the Company’s management. Our
responsibility is to express an opinion on these 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, such consolidated financial statements present fairly, in all material respects, the financial
position of Community Health Systems, Inc. and subsidiaries as of December 31, 2015 and 2014, and the results
of their operations and their cash flows for each of the three years in the period ended December 31, 2015, in
conformity with accounting principles generally accepted in the United States of America.
As discussed in Note 1 to the financial statements, as of December 31, 2015, the Company adopted Accounting
Standards Update 2015-17 Income Taxes (Topic 740): Balance Sheet Classification of Deferred Taxes which
resulted in a change in the presentation of deferred income taxes.
We have also audited, in accordance with the standards of the Public Company Accounting Oversight Board
(United States), the Company’s internal control over financial reporting as of December 31, 2015, based on the
criteria established in Internal Control Integrated Framework (2013) issued by the Committee of Sponsoring
Organizations of the Treadway Commission and our report dated February 17, 2016 expressed an unqualified
opinion on the Company’s internal control over financial reporting.
/s/ Deloitte & Touche LLP
Nashville, Tennessee
February 17, 2016
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