Audit Statement

AEP Audit Services performed a limited review of company performance statements contained within the 2017 AEP Corporate Accountability Report. Selected financial information was reconciled with AEP's audited financial statements, if applicable, or to such other sources as deemed appropriate. Selected processes used in accumulating the significant nonfinancial data were reviewed and the associated data reconciled to the sources(s). Selected forward-looking information was verified as consistent with other public information disclosed by AEP.

Andrew B. Reis
Vice President, Audit Services
May 23, 2017