Financial Statements

Depending on your financial reporting needs, we can provide an audit, review, or compilation of your financial statements.


With the widest scope, audits provide the highest level of assurance on the fair presentation of your financial statements.  We perform numerous audits for financial institutions and businesses.


A review engagement includes primarily applying analytical procedures to your financial data and making inquiries of management and is substantially less in scope than an audit.  The level of assurance provided by a review engagement is significantly less than that of an audit.


Compilations are less in scope and do not provide the assurance offered by audits or reviews.  Compiled financial statements are prepared using information provided by you, and are primarily to assist you in the presentation of the financial information.  A compilation includes a standard report that can be provided to third parties.

We can also prepare financial statements for internal use that would not include a compilation report.

Don't see what you're looking for?  Contact one of our professionals for more about services we offer.

Rowles Partners

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

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

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