Thomson & Company , PLLC Certified Public Accountants and Consultants
1334 King St . # 2 , PO Box 28190 |
Susan L . Thomson-Sines , CPA |
Member of : |
Bellingham , WA 98228 ph : 360.734.3939 fax : 360.671.6197 |
susie @ thomsoncpa . net |
American Institute of CPA ’ s
Washington Society of CPA ’ s
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SYSTEM REVIEW REPORT
January 13 , 2016
To the Firm of Jacobson Jarvis & Co PLLC And the Peer Review Committee of the Washington Society of Certified Public Accountants
We have reviewed the system of quality control for the accounting and auditing practice of Jacobson Jarvis & Co PLLC ( the firm ) in effect for the year ended September 30 , 2015 . 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 . As part of our review , we considered reviews by regulatory entities , if applicable , in determining the nature and extent of our procedures . 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 . 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 . The nature , objectives , scope , limitations of , and the procedures performed in a System Review are described in the standards at www . aicpa . org / prsummary .
As required by the standards , engagements selected for review included engagements performed under Government Auditing Standards and audits of employee benefit plans .
In our opinion , the system of quality control for the accounting and auditing practice of Jacobson Jarvis & Co PLLC in effect for the year ended September 30 , 2015 , 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 pass , pass with deficiency ( ies ) or fail . Jacobson Jarvis & Co PLLC has received a peer review rating of pass .
Thomson & Company , PLLC