Peer Review
Bennettsville Accounting Firm
Report on the Firm's Conformity With Professional Standards on Engagements Reviewed
May 9, 2019
To the Owner of
Marvin Samuel Weaver III, CPA and the Peer Review Alliance Report Acceptance Committee
We have reviewed selected accounting engagements of Marvin Samuel Weaver III, CPA (the firm) issued with periods ending during the year ended December 31, 2018. 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 (Standards).
A summary of the nature, objectives, scope, limitations of, and the procedures performed in an Engagement Review as described in the Standards may be found at www.aicpa.org/prsummary.
Firm's Responsibility
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. The firm is also responsible for evaluating actions to promptly remediate engagements deemed as not performed or reported in conformity with professional standards, when appropriate, and for remediating weaknesses in its system of quality control, if any.
Peer Reviewer's Responsibility
Our responsibility is to evaluate whether the engagements submitted for review were performed and reported on in conformity with applicable professional standards in all material respects.
An Engagement Review does not include reviewing the firm's system of quality control and compliance therewith and, accordingly, we express no opinion or any form of assurance on that system.
Conclusion
Based on our review, nothing came to our attention that caused us to believe that the engagements submitted for review by Marvin Samuel Weaver III, CPA issued with periods ending during the year ended December 31, 2018, were not performed and reported on in conformity with applicable professional standards in all material respects. Finns can receive a rating of pass, pass with deficiency(ies), or fail. Marvin Samuel Weaver III, CPA has received a peer review rating of pass.