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164 Unum 2015 Annual Report
The Board of Directors and Stockholders
Unum Group
We have audited the accompanying consolidated balance sheets of Unum Group and subsidiaries 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, the financial statements referred to above present fairly, in all material respects, the consolidated financial position
of Unum Group and subsidiaries at December 31, 2015 and 2014, and the consolidated results of their operations and their cash flows
for each of the three years in the period ended December 31, 2015, in conformity with U.S. generally accepted accounting principles.
We also have audited, in accordance with the standards of the Public Company Accounting Oversight Board (United States),
Unum Group and subsidiaries’ internal control over financial reporting as of December 31, 2015, based on criteria established in Internal
Control — Integrated Framework issued by the Committee of Sponsoring Organizations of the Treadway Commission (2013 framework),
and our report dated February 24, 2016, expressed an unqualified opinion thereon.
Chattanooga, Tennessee
February 24, 2016
Report of Independent
Registered Public Accounting Firm