Audit and Assurance

Financial Statements

Financial reporting needs change depending on the required scope.  We can provide audits, reviews, and compilations depending on the level of assurance needed by your business.

Retirement and Employee Benefit Plans

Benefit plan reporting regulations are increasingly complex.  We can provide audits, reviews, or compilations for your retirement or health plans.

Overhead Audits

We can provide required audits and calculate the required overhead rate for companies receiving federal or state funding or holding government contracts.


BSA – We can help ensure that you are adhering to anti-money laundering regulations by performing an agreed-upon procedures engagement.

ACH – Whether your financial institution is an ODFI or an RDFI, we can help ensure that your financial institution is in compliance with the most recent version of the NACHA Operating Rules & Guidelines.

PIN – Financial institution processors must complete and submit certified reports every even year, and nonprocessors are encouraged to complete the reports as a best practice.

Supervisory Committee Audits

Our Supervisory Committee agreed-upon procedures fulfill NCUA Supervisory Committee audit requirements for credit unions with assets under $500 million.

Rowles Partners

Steven D. Halpern, CPA
Bank Services
443-725-5395 x105

Darlene D. Gerstmyer, CPA
Credit Union Services
Internal Auditing and Regulatory Compliance
443-725-5395 x104

Joseph A. Musumeci, Jr., CPA
Tax Services
443-725-5395 x120