Peer Review Letter
(Copy taken from actual letter.)
ROBERT C. BEZGIN
CERTIFIED PUBLIC ACCOUNTANT
802 COUNTRY ROAD
DOWNINGTOWN, PENNSYLVANIA 19335-4455
610-873-2288
610-873-2134 Fax
rcbezgincpa@verizon.net
To the Shareholders of:
Sheehan & Company CPA PC
and the Peer Review Committee of the New York State Society of Certified Public Accountants
I have reviewed the system of quality control for the accounting and auditing practice of Sheehan & Company CPA PC (the firm) in effect for the year ended June 30, 2010. My 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. 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. My responsibility is to express an opinion on the design of the system of quality control and the firm􀂶s compliance therewith based on my 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 the Government Auditing Standards and audits of employee benefit plans.
In my opinion, the system of quality control for the accounting and auditing practice of Sheehan & Company CPA PC in effect for the year ended June 30, 2010, 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. Sheehan & Company CPA PC has received a peer review rating of pass.
Robert C. Bezgin, CPA
MEMBER: AMERICAN AND PENNSYLVANIA INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS
