Report of Independent Registered Public Accounting Firm
To the Shareholders and Board of Trustees of
Aberdeen Funds:

Opinion on the Financial Statements
We have audited the accompanying statement of assets and
liabilities of the Aberdeen International Real Estate Equity
Fund and the Aberdeen Realty Income & Growth Fund, two of
the funds comprising Aberdeen Funds (each, a Fund and
collectively, the Funds), including the statement of
investments, as of October 31, 2019, the related statement of
operations for the year then ended, the statements of changes
in net assets for each of the years in the two-year period then
ended, and the related notes (collectively, the financial
statements) and the financial highlights for each of the years
in the two-year period then ended. In our opinion, the financial
statements and financial highlights present fairly, in all
material respects, the financial position of each Fund as of
October 31, 2019, the results of its operations for the year
then ended, the changes in its net assets and the financial
highlights for each of the years in the two-year period then
ended, in conformity with U.S. generally accepted accounting
principles. The financial highlights for each of the years in the
three-year period ended October 31, 2017 were audited by
other independent registered public accountants whose report,
dated December 22, 2017, expressed an unqualified opinion
on the financial highlights.

Basis for Opinion
These financial statements and financial highlights are the
responsibility of the Funds' management. Our responsibility is
to express an opinion on these financial statements and
financial highlights based on our audits. We are a public
accounting firm registered with the Public Company
Accounting Oversight Board (United States) (PCAOB) and are
required to be independent with respect to the Funds in
accordance with the U.S. federal securities laws and the
applicable rules and regulations of the Securities and
Exchange Commission and the PCAOB.
We conducted our audits in accordance with the standards of
the PCAOB. Those standards require that we plan and
perform the audit to obtain reasonable assurance about
whether the financial statements and financial highlights are
free of material misstatement, whether due to error or fraud.
Our audits included performing procedures to assess the risks
of material misstatement of the financial statements and
financial highlights, whether due to error or fraud, and
performing procedures that respond to those risks. Such
procedures included examining, on a test basis, evidence
regarding the amounts and disclosures in the financial
statements and financial highlights. Such procedures also
included confirmation of securities owned as of October 31,
2019, by correspondence with the custodian, brokers, or by
other appropriate auditing procedures when replies from
brokers were not received. Our audits also included evaluating
the accounting principles used and significant estimates made
by management, as well as evaluating the overall presentation
of the financial statements and financial highlights. We believe
that our audits provide a reasonable basis for our opinion.

/s/ kpmg
We have served as the auditor of one or more Aberdeen
investment companies since 2009.
Philadelphia, Pennsylvania
December 27, 2019