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Peer Review Reports

Performed by Smith Elliott Kearns & 公司有限责任公司

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Report on the Firm’s System of Quality Control

To the Shareholders of Councilor, Buchanan and 线上买球App哪个好用,P.C. and the Maryland Peer Review Committee

We have reviewed the system of quality control for the accounting and 审计ing practice of Councilor, Buchanan and 线上买球App哪个好用,P.C. (the firm) in effect for the year ended May 31, 2020. Our peer review was conducted in accordance with the Standards for Performing and Reporting on Peer Reviews established by the Peer Review Board of the American Institute of Certified Public Accountants (Standards).

A summary of the nature, 目标, 范围, limitations of, and the procedures performed in a System Review as described in the Standards may be found at www.会计师协会.org/prsummary. The summary also includes an explanation of how engagements identified as not performed or reported in conformity with applicable professional standards, 如果有任何, are evaluated by a peer reviewer to determine a peer review rating.

A summary of the nature, 目标, 范围, limitations of, and the procedures performed in a System Review as described in the Standards may be found at www.会计师协会.org/prsummary. The summary also includes an explanation of how engagements identified as not performed or reported in conformity with applicable professional standards, 如果有任何, are evaluated by a peer reviewer to determine a peer review rating.

Firm’s Responsibility

The firm is responsible for designing a system of quality control and complying with it to provide the firm with reasonable assurance of performing and reporting in conformity with applicable professional standards in all material respects. The firm is also responsible for evaluating actions to promptly remediate engagements deemed as not performed or reported in conformity with professional standards, when appropriate, and for remediating weaknesses in its system of quality control, 如果有任何.

Peer Reviewer’s Responsibility

Our responsibility is to express an opinion on the design of the system of quality control and the firm’s compliance therewith based on our review.

Required Selections and Considerations

Engagements selected for review included an engagement performed under Government 审计ing Standards, including a compliance 审计 under the Single 审计 Act; 审计s of employee benefit plans, and examinations of service organizations [SOC 1 and SOC 2 engagements].

As a part of our peer review, we considered reviews by regulatory entities as communicated by the firm, 如果适用的话, in determining the nature and extent of our procedures.

的意见

In our opinion, the system of quality control for the accounting and 审计ing practice of Councilor, Buchanan and 线上买球App哪个好用,P.C. in effect for the year ended May 31, 2020, has been suitably designed and complied with to provide the firm with reasonable assurance of performing and reporting in conformity with applicable professional standards in all material respects. Firms can receive a rating of 通过, 通过 with deficiency(ies) or fail. Councilor, Buchanan and 线上买球App哪个好用,P.C. has received a peer review rating of 通过.

Hagerstown, Maryland
November 16, 2020