The firm adheres to AICPA standards and the five elements of quality control.

Independence, Integrity, and Objectivity

It is the policy of our firm that all professional personnel be familiar with and adhere to the independence, integrity, and objectivity rules, regulations, interpretations, and rulings of the AICPA, the State of Washington Board of Accountancy, the State of Washington CPA Society, state statutes, and other regulatory agencies where applicable.

Personnel Management

1. Hiring

It is the policy of our firm that hiring decisions for our professional staff be based on objective evaluation of our personnel needs, that hirees possesses the appropriate characteristics to perform competently, and that new employees be adequately informed of the firm's policies and procedures.

2. Assigning of Personnel

It is the polify of our firm that personnel be assigned to engagements in an objective manner to achieve a proper blend of technical expertise, supervision, staff utilization, staff on-the-job training, and client satisfaction.

3. Professional Development

It is the policy of our firm that all professional personnel (including non-CPA owners) comply with the continuing professional education requirements of the AICPA, the Washington State Board of Accountancy, and the U.S. General Accounting Office, and other regulatory agencies if applicable; that all professional staff maintain an adequate awareness and understanding of current developments in technical literature; and, that all professional staff assist in the training and development of staff members under their supervision.

4. Advancement

It is the policy of our firm that advancement decisions for professional personnel be based on a timely and objective evaluation of individual performance and that the professional personnel selected for advancement should have the necessary qualifications to fulfill their assigned responsibilities.

The following staff levels and performance requirements are used by the firm:
1. Staff Accountant - Assume responsibility for unaudited financial statement engagements, segments of audits, or the completion of tax returns under the supervision of more experienced staff.
2. Senior (In-charge) - Assume responsibility for the supervision of unaudited financial statement engagements, audits, and tax return preparation engagements.
3. Manager (Supervisor) - Plan and supervise assigned engagements as well as assist in administrative functions of the office and the development of new practice opportunities.
4. Principal - Assume ultimate responsibility for all assigned engagements, attract and develop new clients, perform assigned administrative duties, and participate in civic and community activities.

Acceptance and Continuance of Clients and Engagements

It is the policy of our firm that for the compilation, review, audit, forecast, projection, and attestation engagements, the acceptability of the client and the engagement be evaluated before the firm agrees to provide professional services and that the firm will accept only engagements that it believes can be completed with professional competence after considering the risk associated with providing professional services in the particular circumstances.

Engagement Performances

It is the policy of our firm that all compilation, review, audit, forecast, projection, and attestation engagements be properly planned, performed, supervised, reviewed, documented, and communicated in accordance with the requirements of professional standards, regulatory authorities, and the firm.

It is the policy of this firm that personnel refer to authoritative literature or other sources when applicable. It is also the policy of our firm that all professional personnel seek consultation, on a timely basis, whenever they are uncertain about the answer to a technical question.

The firm maintains or provides ready access to an adequate and up-to-date reference library that includes material related to clients served and that is consulted by professional staff in their research of technical issues.

Monitoring

It is the policy of our firm that our quality control system be monitored on an ongoing basis to provide the firm with reasonable assurance that the policies and procedures established by the firm for each of the other elements (including activities) of quality control are suitable designed and are being effectively applied. The adequacy and effectiveness of the firm's QC system is monitored on an ongoing basis by the managing owner. As an integral part of the monitoring process, our quality control system includes a pre-issuance or post-issuance review of selected engagement workpapers, reports and financial statements and other review procedures. The procedures listed below are followed to ensure compliance with this policy.