Peer Review for CPA Firms under the AICPA Peer Review Program Competitively-priced, efficient, friendly, peer-review services with an emphasis on providing a positive and educational experience for you. I provide both system, engagement and report review services as well as inspection, monitoring and consulting services. I perform reviews in California, Hawaii, Oregon and other states in the following industry classifications: Agriculture, Livestock, Forestry and Fishing Common Interest Realty Associations Construction Contractors Food and Beverage HUD and A-133 Manufacturing Nonprofit Organizations including Governmental Pension Plans Professional Services Real Estate Investment and Mortgage Loans Retail State and Local Government Wholesale Distributors Wine Business Constance Coughlan, CPA Constance Coughlan, MA, JD, CMA, CPA, owner 525 Lincoln Avenue · Napa, California 94558 phone 707.255.0677· fax 707.255.0687 Hawaii phone 808.536.1274 Oregon phone 503.287.0674 email Constance@MCCoughlan.com Practices in California, Hawaii, and Oregon. Member: American Institute of Certified Public Accountants, California Society of Certified Public Accountants, Hawaii Society of Certified Public Accountants, Oregon Society of Certified Public Accountants, Institute of Management Accountants @2008 M.C. Coughlan