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Peer Review

About Peer Review

Peer Review has been the cornerstone of the accounting profession’s self-regulatory program since 1977.  It is a periodic outside review of a firm’s quality control system in accounting and auditing.  Also known  as a practice monitoring program, it’s done to ensure that firms provide high quality services to their clients.

Enhancing the quality of accounting, auditing, and attestation services performed by CPAs in public practice is crucial to our commitment to the profession and general public.  We administer the peer review program for all CPA firms in Colorado. 


New Peer Review Requirements for the Colorado State Board of Accountancy

In the interest of public protection, the Colorado State Board of Accountancy (the Board) requires all CPAs and Firms issuing attest and/or compilation reports to be enrolled in and undergo Peer Review at least every three years. Upon renewal of an Active certificate or Firm registration, all Certificate Holders and Firms, except those exempt from Peer Review described in Rule 8.3., must attest to having undergone a Peer Review during the previous renewal period. This shall include providing the date of the acceptance letter of the Peer Review and the name of the Peer Review Firm as well as whether the Peer Review resulted in a report rating of fail, pass with deficiencies or pass.

Peer Review requirements shall be effective for Certificate Holders and Firms upon renewal of CPA certificates and Firm registrations in 2014. At that time, and for all future renewals, Certificate Holders and Firms will be required to attest to having complied with the requirements of this Chapter and either (1) undergone a minimum of one Peer Review within three years prior to the renewal or (2) have not issued attest or compilation reports subject to Peer Review.

Please read the rules in the in the Colorado Revised Statutes , Chapter 8 – Peer Review Requirement.

For questions, please contact Susan Vachereau at (303) 741-8612 or email her at svachereau@cocpa.org .

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FAQs

What is Peer Review?

Carried out in conjunction with participating administering entities and overseen by the AICPA, the Peer Review Program requires CPAs to undergo a rigorous outside review of their accounting and auditing practices once every three years. This review determines whether a firm has suitable quality control policies and procedures in place and is complying with them. Peer Review focuses on the following:

  • How the firm implements independence, integrity, and objectivity requirements
  • How personnel are managed
  • How auditing of clients is performed
  • Acceptance and continuation of clients and engagements
  • Monitoring of the firm’s work

This self-regulatory tool is designed to maintain and improve the quality of the accounting and auditing services performed by COCPA members.

What are the practice-monitoring requirements, and does my firm have to enroll in a practice-monitoring program?

Firms performing accounting, auditing, and attest engagements are required to enroll in a practice monitoring program.

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Peer Reviewers

  • Must complete a peer review training course when the function of reviewer goes beyond reviewing engagements
  • All firms that the member is associated with should have received an unmodified report on the review of its system of quality control or an unmodified report on its engagement review for its most recent peer review that was accepted within the last three years and six months
  • All members of the system review team must be approved by the administering entity prior to the commencement of the review
  • Peer reviewers are required to update their resumes on an annual basis - log on to the AICPA website at http://peerreview.aicpaservices.org/ or e-mail Jill Turner or call her at (303) 741-8605 or (800) 523-9082, ext. 105 for assistance

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Licensure/Firm Registration

Firms are required to comply with the rules and regulations of state boards of accountancy and other regulatory bodies in the states where they practice. Reviewers should continue to make inquiries of the firm to determine if it is appropriately licensed and/or registered as required. The reviewer must analyze the information obtained through inquiry and in the written representation letter to determine the impact on the report and letter of comments.

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Independence

Do you prepare journal entries or tax returns for compilation, review, or audit clients? If so, you are performing nonattest services for attest clients, and Ethics Interpretation 101-3 (ET 101.05) applies. For audits and reviews, you must be independent. For compilations, you can either be independent or state in the compilation report that you are not independent. To be independent under this standard, you and your client must agree that there is a competent employee to oversee the performance of your nonattest services. In some cases, the bookkeeper may not be sufficiently knowledgeable; the owner will be the designated the “competent employee.” For services performed after December 31, 2004, this understanding must be documented (commonly in engagement letters) prior to performance of the nonattest services. Specific documentation requirements include engagement objectives, applicable limitations, the nature of the services to be performed, and both the firm’s and the client’s responsibilities. The documentation requirement does not apply prior to a client becoming an attest client (for example, a tax return client who later needs a financial statement).

For guidance on this complicated issue, visit the AICPA Web site to determine what other nonattest services you perform for your attest clients. The AICPA provides extensive information on this issue under the Professional Ethics link.

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Peer Review Structure and Types of Reports

What are the Various Types of Peer Reviews?

Currently there are two types of peer reviews: system reviews and engagement reviews. Beginning 1/1/09 when the new Standards became effective report reviews rolled into engagement reviews. The type of peer review that is performed on a CPA firm is dependent upon the type of work that a firm delivers to its clients.

What is a System Review and Which Firms Receive Them?

A system review is a study and appraisal by an independent evaluator, known as a peer reviewer, of a CPA firm’s system of quality control to perform accounting and auditing (A&A) work. The quality control system represents the policies and procedures that the CPA firm has designed, and is expected to follow, when performing its work. The peer reviewer’s objective is to determine whether the quality control system is designed to ensure compliance with professional standards and whether the firm is following its system appropriately.

Firms that perform engagements under the Statements on Auditing Standards (SASs), Government Auditing Standards (Yellow Book), or examinations of prospective financial statements under the Statements of Standards for Attestation Engagements (SSAEs) are subject to system reviews.

The scope of the peer review does not encompass other segments of a CPA practice, such as tax services or management advisory services, except to the extent that they are associated with financial statements, such as reviews of tax provisions and accruals contained in financial statements.

What is an Engagement Review and Which Firms Receive Them?

This type of review is for firms that are not required to have a system review. Unlike system reviews where a firm’s system for quality control policies and procedures is evaluated, an engagement review evaluates the firm’s financial statements and documentation with regard to conformance to AICPA professional standards. The reviewer does not express an opinion on the firm’s compliance with its own quality control policies and procedures or compliance with AICPA quality control standards. An engagement review provides reviewers with a reasonable basis for expressing limited assurance that:

  • The financial statements or information and the related accountant’s report on the accounting, review, and attestation engagements the firm submits for review conform to professional standards.
  • The reviewed firm’s documentation conforms with the requirements of professional standards.

Firms that only perform services under Statements on Standards for Accounting and Review Services (SSARS) and/or services under the SSAEs not included in system reviews have engagement reviews.

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Schedule

Peer Review Administrative Fee Schedule for Members

Annual fees for firms performing auditing, accounting, and attest functions:

Sole Practitioners

$145

Firms with 2-10 Professionals

$205

Firms with More Than 6-10 Professionals

$245

Firms with More Than 11 Professionals

$335

Firms with No A&A Practice

No Fee

Peer Review Administrative Fee Schedule for Non-Members

Annual fees for firms performing auditing, accounting, and attest functions:

Sole Practitioners

$345

Firms with 2-10 Professionals

$505

Firms with More Than 6-10 Professionals

$545

Firms with More Than 11 Professionals

$635

Firms with No A&A Practice

No Fee

Peer Review Technical Evaluation Fees for Members

A technical evaluation fee is charged when the review is performed (every three years) and is billed separately.

System Review

$175

Engagement Review

$110

Peer Review Technical Evaluation Fees for Non-Members

A technical evaluation fee is charged when the review is performed (every three years) and is billed separately.

System Review

$210

Engagement Review

$135

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Revised AICPA Standards for Performing and Reporting on Peer Reviews Effective January 1, 2009

The AICPA has issued revised Standards effective for peer reviews commencing on and after January 1, 2009. The revised guidance is expected to result in a more efficient and effective peer review process. Since the revisions are significant, all interested parties, especially peer reviewers, peer reviewed firms (including those responsible for their firm’s quality control functions) and peer review users are encouraged to become familiar with them.

Revisions to the Standards include more principles-based Standards, and changes to engagements and report reviews. Also, the reporting process has been reengineered to include a shorter and more concise peer review report, which enhances it clarity, comparability and understandability. For further details, the revised Standards and related material may be downloaded here. One of the many changes to the Standards is that the peer review reports were revised to be more concise and understandable, and the report grades were changed to pass, pass with deficiency, and fail. This new reporting model promotes consistency and efficiency. It also improves transparency—in reading the report, the quality of the firm’s practice becomes more transparent. 

Scope Limitations

In the current Standards, scope limitations are addressed in modified reports. In the revised Standards, a scope limitation doesn’t necessarily result in a deficiency. In response, the board reevaluated all the guidance related to scope limitations and matters of noncooperation and made clear distinctions between the two. In addition, the revised Standards reflect that a firm could receive a peer review report with a report grade of pass with scope limitation, pass with deficiency (with a scope limitation), or fail (with scope limitation).

SSARS No. 19 includes the most significant changes since 1978. The final standard became effective for periods ending on or after December 15, 2010.

Significant changes to the SSARSs No. 19 included the following:

Per Paragraph 2.21, “The accountant is not precluded from disclosing a description about the reason(s) that his or her independence is impaired.” It should be noted that SSARS No. 19 does not change the independence literature in any way—it just provides a reporting option for accountants performing compilation engagements. Other significant changes to SSARSs included the following:

  • The separation of compilation guidance from review guidance.
  • A discussion of how the accountant obtains limited assurance through the performance of review procedures. 
  • The introduction of the term review evidence to the review literature. 
  • A discussion of tailoring the review procedures based on the accountant’s understanding of the client’s industry, knowledge of the client, and awareness of the risk that he or she may unknowingly fail to modify the accountant’s review report on financial statements that are materially misstated.  
  • A discussion of materiality in the context of a review engagement. 
  • A requirement that an accountant document the establishment of an understanding with management through a written communication (that is, an engagement letter) regarding the services to be performed. 
  • The establishment of enhanced documentation requirements for compilation and review engagements

Statements on Standards for Accounting and Review Services (SSARSs) are issued by the AICPA Accounting and Review Services Committee (ARSC).  Please click here for more information on Statements on Standards for Accounting and Review Services (SSARSs).

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Establishing and Maintaining a System of Quality Control for a CPA Firm's Accounting and Auditing Practice (SQCS No. 7) Effective January 1, 2009

On October 10, 2007, the AICPA’s Auditing Standards Board issued Statement on Quality Control Standards No. 7, A Firm’s System of Quality Control, to replace all existing Statements on Quality Control Standards (SQCS). This SQCS is effective as of January 1, 2009. The SQCS deals with a firm’s quality control practices in the areas of audits, reviews and compilations, and other attestation engagements, and places an unconditional obligation on a firm to establish a system of quality control. A system of quality control is designed to provide reasonable assurance that a firm and its personnel comply with professional standards and applicable regulatory and legal requirements, and that the reports issued by the firm or engagement partners are appropriate in the circumstances.

The objectives of the new standard are not really different from previous quality control standards. The devil, however, is in the details and SQCS No. 7 is no exception. The new standard expands current standards and provides guidance consistent with International Standards, particularly International Standard on Quality Control (ISQC) 1, Quality Control for Audit, Assurance and Related Services, which was issued by the International Auditing and Assurance Standards Board.

How is SQCS No. 7 different?

First and foremost, SQCS No. 7 is far more detailed than current standards. Right after the introduction and definition of a system of quality control are definitions of several terms such as “accounting and auditing practice”, “engagement documentation” and “engagement team”. These definitions are consistent with the definitions for these terms throughout other standards. For more information click here.

Engagement Quality Control Review

One definition, however, stands out. According to SQCS No. 7, an “engagement quality control review” is “a process designed to provide an objective evaluation, by an individual or individuals who are not members of the engagement team, of the significant judgments the engagement team made and the conclusions they reached in formulating the report”. This review is often referred to as a concurring review. The engagement quality control review occurs before the report is issued. Firms must identify which engagements are to be subject to such a review. In addition, SQCS No. 7 provides guidance on how such a review should be performed. Procedures to be performed in an engagement quality control review are as follows:

  1. Review of the financial statements and report, and consider whether the report is appropriate under the circumstances
  2. Review of selected working papers relating to significant engagement team judgments
  3. Discuss the engagement with the practitioner-in-charge

Obviously, the extent of such a review depends on the complexity of the engagement, and the risk that the report might not be appropriate in the circumstances. And, of course, the results of an engagement quality control review must be documented, specifically that the firm’s procedures have been performed, the review was completed before the report was issued, and the reviewer is not aware of any unresolved matters.

The new statement also requires firms to establish criteria for the eligibility of engagement quality control reviewers, including technical expertise, objectivity, and the proper authority. Qualified persons from outside the firm may be contracted when sole practitioners or small firms identify engagement requiring an engagement quality control review.

It should be noted that engagement quality control reviews are not required by the new standard. SQCS 7 simply states that policies and procedures for such a review should be documented for those firms who have incorporated concurring reviews into their systems of quality control.

Documentation

A firm must document its quality control policies and procedures. The extent of the documentation is based on the size, structure and nature of the firm’s practice.

This requirement will be a big change for many small firms, who have policies and procedures, but have not formally documented them. During peer review, small firms generally complete a questionnaire for their peer reviewer that answers specific questions about policies and procedures.

Firms may still be able to use this document as a quality control document, as long it is completed by January 1, 2009, periodically reviewed and updated, and given to each employee. Simply download the appropriate Quality Control Policies and Procedures Questionnaire from the AICPA’s website, complete it and give a copy to each member of the firm. Then, on an annual basis, update the form for any changes.

Samples of more formalized documents can be found in the AICPA practice aid entitled Establishing and Maintaining a System of Quality Control for a CPA Firm’s Accounting and Auditing Practice (Product No. 006636) . It contains sample quality control documents for a firm with multiple offices, a firm with a single office, a sole practitioner and an alternative practice structure. Practitioners Publishing Company (PPC) has updated its QC Manual as well, and introduced a streamlined version for firms that only do compilation and review work.

A warning to firms preparing to document their quality control system for the first time: be careful to adopt only those policies and procedures that work for your firm. Adoption of a sample quality control document from the AICPA or PPC without modification can have disastrous results during peer review if the firm does not have the resources to comply with the policies and procedures adopted.

Elements of Quality Control

The elements of quality control have been expanded as follows:

  1. Leadership responsibilities for quality within the firm (“Tone at the Top”)
  2. Relevant ethical requirements
  3. Acceptance and continuance of client relationships and specific engagements
  4. Human resources (formerly Personnel Management)
  5. Engagement performance
  6. Monitoring

Tone at the Top

The firm’s managing partner (or equivalent) should assume ultimate responsibility for quality control by providing leadership and setting an example that promotes a quality-oriented firm culture. To that end, the firm’s quality control system should include policies to:

  • Assign management responsibilities so that commercial considerations do not override the quality of work performed
  • Design its policies and procedures addressing performance evaluation, compensation, and promotion (including incentive systems) with regard to its personnel, to demonstrate the firm’s overarching commitment to objectives of the system of quality control.
  • Devote sufficient and appropriate resources for the development, communication, and support of its quality control policies and procedures.

Peer review has been moving in this direction for several years. The Center for Public Company Audit Firms Peer Review Program established a managing partner questionnaire several years ago, and the AICPA Peer Review Program adopted a similar questionnaire as well. A firm’s managing partner is interviewed and asked to comment on his or her understanding of the firm’s significant quality control risks, new clients or industries with significant risk, the firm’s top 3 clients in terms of fees, how difficult client issues are resolved and partner advancement and compensation issues.

Relevant Ethical Requirements

SQCS No. 7 provides more detailed guidance on independence and now requires a written confirmation of compliance with independence requirements from all firm personnel at least annually. In a nod to our continuing reliance on computer technology, the new standard allows the confirmation to be in paper or electronic format.

Client Acceptance

Again, the new SQCS provides additional guidance on client acceptance and continuance issues. These additional details are requirements for policies that were always considered “best practices” and many firms had adopted them anyway, but the new standard leaves no doubt that these “best practices” are now requirements. The only new matter contemplated in this element is that if firm personnel identify issues relating to acceptance or continuance and the firm ultimately decides to accept or continue the client relationship, the firm must document how such issues were resolved.

Human Resources

Except for providing specific policies, which are already a part of most firms’ QC systems, this element did not change.

Engagement Performance

The new SQCS provides more detailed guidance on engagement supervision and review, including a requirement that more experienced team members review the work of those with less experience. In addition, an entire section has been added concerning retention of engagement documentation. This section discusses establishing policies and procedures to maintain the confidentiality, safe custody, integrity, accessibility and retrievability of engagement documentation. These policies and procedures are consistent with the requirements of SAS 103. Specific guidance is also given regarding consultation policies and procedures. And, finally, there is a requirement that a report cannot be issued until any differences of opinion have been resolved.

Monitoring

While the new standard still allows individuals to review their own work, it clearly discourages firms from doing so. And, like all the other elements, much additional guidance on how to conduct monitoring has been added. A section regarding complaints and allegations has also been added to the monitoring section. This would include policies and procedures to handle complaints and allegations the work was not performed in accordance with standards and or regulatory and legal requirements that might come from outsiders or from firm personnel.

Firm personnel, especially those individuals in charge of quality control, should carefully read the new standard and determine what changes, if any, are needed to the firm’s policies and procedures. Then each firm should write (or amend) their quality control document to incorporate the requirements of SQCS 7. Use of practice aids from the AICPA or PPC are encouraged, but remember to use them judicially; only adopt those policies and procedures that the firm is able to implement.

Marcia J. Hein, CPA is a member of the Colorado Society of CPAs Peer Review Board. This article originally was published in the September/October issue of the California CPA magazine. It is reprinted with permission

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Becoming A Peer Reviewer

What are the Benefits of Being a Peer Reviewer?

When you become a peer reviewer, you:

  • Help firms achieve their A&A practice goals and enhance the quality of their A&A practices
  • Identify best practices of other firms, which can be applied to other peer review clients and to your own firm
  • Gain broader practice knowledge through the peer review process, which will help sharpen your skills and reinforce your strengths
  • Create an opportunity to expand on your current services
  • Often receive referrals for additional consulting services as a result of performing peer reviews
  • Enhance the efficacy of the profession’s self-regulatory efforts and contribute to the quality of our profession

What are the Qualifications Necessary to Become a Reviewer?

To qualify as a peer reviewer, you must:

  • Be a member of the AICPA in good standing
  • Be active in public practice at a supervisory level in the accounting or auditing function
  • Have five years of public accounting experience

In addition, if you are a partner in your firm, you are qualified to be a team captain.

For more information, visit www.aicpa.org/members/div/practmon/become_peer_reviewer.htm or e-mail PeerReviewupdates@aicpa.org.

How do I Become a Peer Reviewer?

To become a peer reviewer:

  • Meet all the reviewer requirements. A full list of requirements can be downloaded at http://www.aicpa.org/InterestAreas/PeerReview/Community/Pages/PeerReviewer.aspx.
  • Complete the AICPA two-day introductory reviewer training course, “How to Conduct a Review Under the AICPA Practice-Monitoring Program.” Check the AICPA course listings at http://www.aicpalearning.org/public_seminars.asp or e-mail Jill Turner or call her at (303) 741-8605 or (800) 523-9082, ext. 105 to obtain information about the introductory course. Please note that 16 hours of CPE credit is recommended for taking this course.
  • Complete a peer review resume form. It can be completed online at www.peerreview.aicpaservices.org/. Once you enter your resume, you automatically will be listed in the online searchable database. Please note that you will need your AICPA login to access the form.
  • Undertake the business development activities suggested in the Peer Review Welcome materials sent after you attend the "how-to" course.

Gain Expertise and Exposure as a Peer Reviewer

Not only will you obtain valuable knowledge, but your experience will also introduce you to new opportunities for both yourself and your firm.

The Benefits of Peer Review:

  • Be seen as an expert by your peers
  • Learn first hand about the best practices of other accounting firms – how to apply them in your firm and improve client services
  • Develop an additional profit center for your firm
  • Help firms achieve their A&A practice goals and the quality of their A&A practices
  • Often receive referrals for additional consulting services as a result of performing peer reviews
  • Enhance the efficacy of the profession’s self-regulatory efforts and contribute to the quality of the profession

To qualify as a peer reviewer, you need to:

  • Be a member of the AICPA and COCPA in good standing
  • Be active in public practice at a supervisory level in the accounting and auditing function
  • Have 5 years of public accounting experience
  • In addition, if you are a partner in your firm, you are qualified to be a team captain.

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Meet the Peer Review Board

We are pleased to introduce our Peer Review Board:

Joe Adams, Chair

Jeremy Ryan - Vice Chair

Members
Don Gruenler
Marcia Hein
Bob Hoerr
Alan Holmberg
Bill Lajoie
Keith May
Jill Rickards
Ray Russell
Julie Affleck
Mike Schulz
Alan Terry
Randy Watson

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Directory of Peer Reviewers

The AICPA Peer Review Program has established specific standards for performing and reporting on reviews. The specific qualifications are set forth in the standards for performing and reporting on reviews. The firms listed are not the only firms that may be qualified to conduct reviews. They have elected to be listed in the directory.

Click here for a client categories key.

If you have questions about peer reviews in Colorado, e-mail Jill Turner or call her at 303 741-8605 or 800-523-9082, ext. 105.

Affleck Gilman Ross & Co., P.C.
AICPA Firm No. 10096251
600 S Cherry St., Ste 220
Fax Number:  (303) 261-1013
No. of Professionals: 2-5

Contact:  Julie Affleck (303) 261-1016
AICPA Member No. 01006216
e-mail Julie@affleckgilman.com

Client Categories:

2, 3, 9, 11, 195, 250, 260, 268

Anderson & Whitney, P.C.
AICPA Firm No. 10001437
5801 W. 11th St., Ste. 300
Greeley, CO 80634-4813
Fax number: (970) 352-1855
No. Of Professionals: 11-19

Contact:  Alan Holmberg (970) 352-7990
Member No. 1139592
e-mail alan@awhitney.com

Client Categories:
 2, 3, 5, 7, 9, 11, 13, 110, 125, 150, 155, 180, 186, 200, 205, 217, 222, 230, 260, 268, 320, 325, 335, 380, 383, 390

Blair and Associates, P.C.
Collice P. Blair Jr., CPA, CFE
AICPA Firm No. 02014398
105 S.E. Frontier Drive, Ste A
Cedaredge, CO  81413-4020 
Fax Number:  (970) 856-2122
No. of Professionals: 2-5

Contact:  Pete Blair (970) 856-7550
AICPA Member No.  1114856
e-mail peteblaircpa@yahoo.com

Client Categories:
2, 3, 5, 9, 11, 13, 110, 155, 165, 260, 268, 320

Eide Bailly LLP 
AICPA Firm No. 10018920
5299 DTC Blvd., Ste. 1000
Greenwood Village, CO  80111
Fax Number: (303) 770-7581
No. Of Professionals: 100+

Contact: Peggy E. Jennings (303) 770-5700
AIPCA Member No. 010867828
e-mail pjennings@eidebailly.com

Client Categories:
2, 3, 9, 11, 20, 110, 120, 155, 165, 180, 185, 195, 205, 260, 380, 383, 390, 400, 403, 405

Alan L. Grothe, CPA, LLC  
AICPA Firm No. 10118128          
210 Interstate N Parkway, Ste 150
Atlanta, GA 30339
Fax Number:  (770) 857-2251
No. of Professionals: 2-5

Contact:  Alan L. Grothe (770) 952-3544
AICPA Member No. 1304916
e-mail agrothe@ix.netcom.com 

Client Categories:
2, 3, 5, 9, 11, 13, 150, 155, 165, 175, 186, 222, 250, 360, 268, 325, 380, 390, 403, 450

Haynie and Company  
AICPA Firm No. 10030077            
1221 W Mineral Ave Ste 202          
Littleton, CO  80120                    
Fax Number:  (303) 795-3556
No. of Professionals: 50-99

Contact:  Raymond Russell Jr (303) 734-4800
AICPA Member No. 739878
e-mail rayr@hayniecpas.com 

Client Categories:
2, 3, 5, 9, 11, 13, 14, 155, 165, 180, 185, 222, 230, 268, 295, 325, 380, 390, 450

Haynie and Company  
AICPA Firm No. 10030077            
1221 W Mineral Ave Ste 202          
Littleton, CO  80120                    
Fax Number:  (303) 795-3556
No. of Professionals: 50-99

Contact: Nick Warnick (303) 734-4800
AICPA Member No. 01701231
e-mail nickw@hayniecpas.com 

Client Categories:
2, 3, 5, 9, 11, 13, 14, 20, 155, 165, 180, 185, 195, 222, 260, 268, 313, 314, 320, 325, 380, 390, 400, 403, 440, 450

Marcia J. Hein, CPA
AICPA Firm No:  10155807
5922 Bromborough Dr
Windsor, CO  80550
Fax Number:  (970) 282-8229
No. of Professionals: Sole Practitioner

Contact:  Marcia J. Hein (970) 775-7332
AICPA Member No:  1141590
e-mail Marcia@mjh-cpa.com

Client Categories:
2, 9, 110, 260, 380, 390

Robert L. Hoerr, P.C.
AICPA Firm No. 380989
950 Wadsworth Blvd., #204
Lakewood, CO 80214
Fax Number:  (303) 232-9452
No. Of Professionals: Sole Practitioner

Contact:  Robert Hoerr (303) 239-8706
AICPA Member No. 380989
e-mail rlhoerr@msn.com

Client Categories:
2, 9, 155, 165, 260, 325

William G. Lajoie, P.C.
AICPA Firm No. 480615
6601 S. University Blvd. 
Centennial, CO  80121
Fax Number: (303) 795-1876
No. of Professionals: Sole Practitioner

Contact:  William (Bill) Lajoie (303) 798-4250
AICPA Member No.  480615
e-mail WGL1211@aol.com 

Client Categories:
2, 9, 11, 165, 195, 260, 380, 390, 400 

Long Allan & Company CPAs, P.C.
AICPA Firm No. 5315845
6130 Greenwood Plaza Blvd., Ste 130
Greenwood Village, CO 80111
Fax Number:  (303) 792-9449
No. Of Professionals: 2-5

Contact:  Adam Allan (303) 792-9445
AICPA Member No. 0167001
e-mail aallan@laneallancpa.com

Client Categories:

2, 3, 9, 11, 110, 145, 165, 260, 268

Marc, James & Associates, P.C.
AICPA Firm No. 4334983
1745 Shea Center Drive, Ste 400
Highlands Ranch, CO  80129
Fax Number: (206) 888-2716
No. of Professionals: Sole Practitioner

Contact:  Gregory Viergutz (720) 344-4938
AICPA Member No.  1163201
e-mail greg@marcjamescpa.com

Client Categories:
2, 5, 9, 13, 120, 155, 165, 195, 260, 325, 380, 450

Dennis L. Oberhelman, CPA
AICPA Firm No. 1019733
3819 St. Vrain St Suite B
Evans, CO  80620
Fax Number:  (970) 506-9432
No. Of Professionals: Sole Practitioner

Contact:  Dennis Oberhelman (970) 506-9431
AICPA Member No. 1019733
e-mail doberhelman@hotmail.com

Client Categories:
2, 110, 120, 165, 260, 268, 325

Richey, May & Co., LLP
AICPA Firm No. 10084120
9605 S. Kingston Ct., Ste 200
Englewood, CO 80112
Fax Number:  (303) 721-6232
No. Of Professionals: 50-99

Contact:  Keith May (303) 721-6131
AICPA Member No. 1128734
e-mail keith@richeymay.com

Client Categories:  

2, 3, 5, 9, 11, 13, 14, 125, 155, 165, 175, 180, 185, 195, 222, 230, 250, 260, 268, 325, 380, 383, 400, 450

Rickards & Co., LLP
AICPA Firm No. 5635884
3711 JFK Parkway, Ste 240
Fort Collins, CO 80525
Fax Number:  (970) 416-0040
No. Of Professionals: 2-5

Contact:  Jill Rickards (970) 493-6869
AICPA Member No. 1053120
e-mail jill@rickardscpas.com

Client Categories:

2, 5, 9, 11, 13, 110, 155, 165, 260, 380

Schulz & Company, P.C.
AICPA Firm No. 10099893
15200 E. Girard Ave., #4900
Aurora, CO 80014
Fax Number:  (303) 690-9110
No. Of Professionals: 2-5

Contact:  Michael Schulz (303) 690-7275
AICPA Member No. 763831
e-mail mike@schulzcocpa.com

Client Categories:
2, 3, 5, 9, 11, 110, 120, 125, 155, 165, 180, 195, 222, 250, 260, 268, 380, 383, 390, 400

Terry & Company, P.C.
AICPA Firm No. 10093530
P.O. Box 3896
Greenwood Village, CO 80111
No. Of Professionals: 2-5

Contact:  Alan Terry (303) 694-5055
AICPA Member No. 852856
e-mail aterry@terryandcompanycpas.com      

Client Categories:
2, 5, 9, 13, 120, 205, 222, 260, 325

Wilson Downing Group, LLC
AICPA Firm No. 10037138
215 Union Blvd., Ste 215
Lakewood, CO  80228-0956
Fax Number:  (303) 232-7237
No. of Professionals: 6-10

Contact:  Jeremy Ryan (303) 232-2262
AICPA Member No. 1573887
e-mail jeremyr@wdgcpa.com

Client Categories:
2, 5, 9, 13, 20, 155, 165, 180, 195, 260, 380, 383, 390

Yanari, Watson, McGaughey, P.C.
AICPA Firm No.  10091246
9250 E. Costilla Ave., Ste 450
Greenwood Village, CO 80112-3647
Fax Number:  (303) 792-5153
No. Of Professionals: 11-19

 Contact:  Randy Watson (303) 792-3020
AICPA Member No. 1003455 
e-mail randy@ywmcpa.com 

Client Categories:
2, 3, 9, 11, 155, 165, 180, 195, 260, 380, 403

Yanari, Watson, McGaughey, P.C.
AICPA Firm No.  10091246
9250 E. Costilla Ave., #450
Englewood, CO 80112
Fax Number:  (303) 792-5153
No. Of Professionals: 11-19
Firm Also Enrolled in CPCAF

Contact:  Troy Coon (303) 792-3020
AICPA Member No. 1700797 
e-mail troy@ywmcpa.com 

Client Categories:
2, 5, 9, 11, 13, 110, 165, 180, 185, 222, 260, 268, 325, 380, 390, 403

Yanari, Watson, McGaughey, P.C.
AICPA Firm No.  10091246
9250 E. Costilla Ave., Ste 450
Greenwood Village, CO 80112-3647
Fax Number:  (303) 792-5153
No. Of Professionals: 11-19

Contact:  Don Gruenler (303) 792-3020
AICPA Member No. 1032173
e-mail don@ywmcpa.com

Client Categories:
2, 5, 9, 13, 145, 155, 186, 205, 222, 260, 320, 325

Zarlengo Raub LLP
AICPA Firm No.  10031446
7100 W. 44th Ave., Suite 101
Wheat Ridge, CO 80033
Fax Number:  (303) 420-3627
No. Of Professionals: 11-19

 Contact:  Timothy J. Raub (303) 421-4775
AICPA Member No. 01577333
e-mail traub@zrllp.com 

Client Categories:
2, 9, 165, 217, 260, 325, 380