Quality Control and Assurance.

Our firm adheres to the most rigid standards, including those of the U.S. Government Accountability Office, in ensuring independence and avoiding any real or apparent conflict of interest.  We have policies outlining detailed processes for making determinations regarding independence and conduct extensive training in making those determinations. Staff reviews all firm engagements periodically to evaluate the potential for conflict and provides statements regarding any prior or current relationships with clients.

As a member requirement of the American Institute of Certified Public Accountants, the firm is enrolled in the Peer Review Program.  Under this program, our firm is required to be audited every three years by another firm of similar size that is independent of our firm.  Our quality control reviews include reviews of specific government engagements.  Our most recent quality control review was performed in 2024 for the year ended September 30, 2023 and is included in this document. Peer Review documents are made available for public access on the AICPA website.  The firm of RHR Smith & Company also maintains a very structured internal quality control system designed to meet the standards of the American Institute of Certified Public Accountants.