Review Services

CPA services provided by Contryman Associates, P.C., Investment Adviser services are offered through Contryman Wealth Advisors

A review is a report that is added to financial statements provided by the client. The report provides limited assurance that material changes to financial statements are not necessary. Contryman Associates professionals make inquiry and perform analytical procedures to look at ratios and/or comparability of numbers between years without applying audit procedures. Independence is required for any CPA firm preparing reviewed financial statements.

Members of the Contryman Associates review team help you understand how the factors reflected in your financial statements contribute to your organization’s financial results. A review allows for comparison of financial information from year to year to detect trends and for strategic planning purposes. We will discuss with you any significant variances that we may find

Our team members performing your review take a proactive role in consulting with you on issues relevant to your organization, i.e., operational structure and efficiency, changes in regulations affecting the industry environment, and internal control issues. This allows you to leverage our knowledge about your organization and industry in developing action plans to help meet your financial goals.

Reviews are performed for businesses and non-profit entities to meet the requirements of a lender, bonding company, an organization’s board of directors, a customer or a vendor. A review may also be requested in the sale of a business.


  • Determine that Contryman Associates, P. C., is independent of the organization being reviewed
  • Meet with management and other personnel to gain an understanding of your organization and its operating characteristics, as well as those of your industry
  • Contryman Accounting and Auditing management personnel develop a plan for the review
  • Perform inquiry and analytical procedures
  • Prepare a review report to be attached to the financial statements
  • Members of the Contryman Accounting and Auditing Committee review analytical procedures, reports, and the financial statements
  • Present and/or review the report and financial statements with your management
  • Discuss opportunities for improvement within your organization


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