Quality control in any CPA firm requires a continuing commitment to professional excellence. Cohen, Smith & Company, P.A. has been dedicated to that commitment since inception in 1986.

In an effort to maintain the standard of working excellence required by our firm, in 1991, we joined the Private Companies Practice Section (PCPSS) of the American Institute of Certified Public Accountants. To be a participating member firm of the PCPS, the firm must obtain a regular independent compliance peer review of its quality control policies and procedures to insure the firm's compliance with existing accounting and auditing standards.

The scope of the peer review is comprehensive and specifically reviews the following quality control policies and procedures of the participating firm.

  • Professional economic and administrative independence
  • Assignment of professional personnel to engagements
  • Consultation on technical matters
  • Supervision of engagement personnel
  • Hiring and employment
  • Professional development
  • Advancement
  • Acceptance of continuance of clients
  • Inspection and quality review system

We believe our commitment to the peer review program is rewarding not only to our firm, but primarily to our clients. The outside independent peer review of the elements of our quality control policies and procedures performed by an independent certified public accountant approved by the AICPA provides both us and our clients with assurance that we continue to conform with the standards of the profession in our conduct of our accounting and auditing practice.

As part of our quality control program, each staff member is acutely aware of the strict confidentiality requirements of the firm. As such, each member of the firm is committed to insure complete privacy of our clients' financial and tax information.

In August 2009, we completed our sixth successive tri-annual voluntary peer review. As a result of the review, we also obtained our fifth consecutive unqualified opinion on our quality control program and engagement procedures.

Cohen, Smith & Company, P.A. is proud of the results of its past peer reviews. A copy of our most recent unqualified peer review report is provided by link below for your inspection. We believe this report demonstrates our continuing commitment to professional excellence.

AICPA Private Company Practice Section (PCPS) Certificate of Recognition (.pdf)

AICPA Peer Review Certificate (.pdf)

FICPA Peer Review (.pdf)

System Review Report (.pdf)



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