AICPA Employee Benefit

Audit Quality Center and

Peer Review Report

Carolyn A. Mayes, CPA is a voluntary member of the AICPA's Employee Benefit Plan Audit Quality Center.  As a member, our firm must meet certain continuing education requirements and quality control requirements regarding Employee Benefit Plan Audits in addition to the standard requirements of the California State Board of Accountancy.

In addition, Carolyn A. Mayes, CPA is a voluntary member of the California Society of Certified Public Accountants and the American Institute of Certified Public Accountants.  As a member of these two organizations, every three years the work of this firm must undergo a system review by another Certified Public Accountant trained in reviewing the work of other CPAs in accordance with standards issued by the American Institute of Certified Public Accountants (AICPA).  Being a member of the AICPA and the AICPA's Employee Benefit Plan Audit Quality Center provides our firm with additional training and technical support as well as assurance that our work complies with professional standards.  Not all CPAs are members of the AICPA or the Employee Benefit Plan Audit Quality Center as membership is not mandatory for licensing purposes in the state of California.

The attached report from our most recent system peer review is unmodified, which is the highest level report available.

Peer Review Report

Peer Acceptance Letter