Quality Control Resources

Firms with an A&A practice are required to establish and maintain a system of quality control, including a written quality control document. The AICPA has developed a number of resources to help firms to improve practice quality.   

Standards & Practice Aids

Quality Control Consultants

A quality control consultant can assist your firm by performing quality control reviews and internal inspections, or by offering quality control advice to help improve your firm.

Boyer & Ritter LLC

James Pasquarette, CPA
211 House Avenue
Camp Hill, Pa. 17011
(717) 761-7210

Buckler, McKenney & Nadzadi, PC

Mitch McKenney, CPA 
116 Fox Plan Road
Monroeville, Pa. 15146
(412) 856-7880

Barnes Saly & Company, P.C.

John J. Saracena, CPA
637 Ferndale Avenue Ste 100
Johnstown, PA 15905
(814) 288-1544

Charles H. Nusbaum, CPA

Charles H. Nusbaum, CPA
28 S Centre Street
Merchantville, NJ 08109
(856) 278-3863


Rich Davis, CPA
8 Denison Parkway East, Suite 407
Corning, NY 14830
(607) 962-6891

EG Conley PC

Gregg Nemtuda, CPA
One Forestwood Drive, Ste 201
Pittsburgh, PA 15237
(412) 367-2001

Firestone & Company LLC

Craig J. Firestone, CPA
455 Pennsylvania Avenue – Suite 2LF
Fort Washington, Pa. 19034
(215) 646-3814

Flaherty Salmin LLP

Paul H. Salmin, CPA 
2300 Buffalo Road 
Building 200 
Rochester, NY 14624-1365
(585) 397-1331

Hertzbach & Company

Mark Steinberg, CPA
800 Red Brook Blvd., Ste 300
Owings Mills, MD 21117
(410) 363-3200

Kimmel, Lorah & Associates, LLP

Robert Stevenson, CPA
PO Box 979
Oaks, Pa. 19456
(610) 666-0450

Lally & Co., LLC

William J. Swope, CPA
5700 Corporate Drive, Ste 800
Pittsburgh, PA 15237
(412) 367-8190

Nowicki and Company LLP

Raymond M. Nowicki, CPA
490 Center Road
Buffalo, NY 14224

RW Group LLC

Richard Wortmann, CPA
400 Old Forge Ln Ste 401
Kennett Square, Pa. 19348

Note: These firms are not the only firms qualified to perform quality control work. Each firm has expressed an interest to the PICPA in being included in this listing and has contributed to the cost of this directory. The firms have supplied all the information included in the directory. The PICPA does not endorse or make any representations concerning the qualifications of the firms listed.
Contact Peer Review

Please call (267) 675-6250 for peer review inquiries. If you are directed to voicemail, please leave a detailed message indicating the name of your firm, your phone number or email address, and a brief description of the nature of your call (e.g., scheduling, enrollments, extensions, etc.).

For faster service, please send an email indicating the aforementioned information to peerreview@picpa.org.