High Standards. Quality Control.

The peer review program, conducted by the American Institute of Certified Public Accountants (AICPA), is a periodic outside review, performed by another accounting firm, of a firm’s quality control system in accounting and auditing. The program was instituted to promote these effective systems for certified public accounting firms.

A peer review of a CPA firm can be used by an audit committee as a tool to assess whether the CPA firm it hires or is considering hiring:

1. Has a system of quality control for its accounting and auditing practice that has been designed to meet the requirements of the AICPA’s Statements on Quality Control Standards (SQCSs).

2. Is complying with that system of quality control during the peer review year to provide the firm with reasonable assurance of complying with professional standards.

Maloney + Novotny LLC participates in the review practice monitoring program and is evaluated every three years. Importantly, Maloney + Novotny LLC has received an unmodified report following its last review. These “unmodified” opinions expressed by the reviewers in their written peer review reports confirm that our firm has a sound system of quality control and meets the standards of the American Institute of Certified Public Accountant’s Statements on Quality Control Standards. It is the highest rating a firm can receive.

We are pleased to present a copy of our latest Peer Review Report for your inspection.

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