We at Gruver, Zweifel & Scott, LLP take great pride in the fact that we uphold the highest standards of our profession. The continued growth of our Firm and our reputation depends upon our ability to maintain our technical competence and our awareness of the latest developments within the profession.

This is accomplished by:

PROFESSIONAL ORGANIZATIONS
Our membership in the American Institute of Certified Public Accountants (AICPA), the New York State Society of Certified Public Accountants (NYSSCPAs), and the National Conference of CPA Practitioners (NCCPAP) provides us with continuing professional education courses for our partners and staff, and the latest technical standards available as well as specialized accounting and industry guides.

PEER REVIEW
As a member of the AICPA–Private Companies Practice Section, the firm undergoes a rigorous tri-annual review of its quality assurance procedures. Our peer review for the period ended May 31, 2006, resulted in an unqualified report.

QUALITY STAFF
We believe our people are our strongest asset. We strive to maintain the highest quality professional staff available. Every member of the audit staff is a degreed accountant (we will not staff with interns) who has experience in auditing organizations that are similar to yours. This insures that you are receiving a high quality service and not training our staff.

CONTINUING PROFESSIONAL
EDUCATION (CPE)
As members of the Private Companies Practice Section (PCPS) of the AICPA Division for CPA firms, Gruver, Zweifel & Scott, LLP must provide its professional staff with one-hundred twenty (120) hours of CPE during each three year period, and does so by utilizing CPE courses sponsored by the AICPA, NYSSCPAs, other professional organizations and training sessions developed by our Firm. All Firm staff assigned to nonprofit organization engagements attend specialized CPE courses devoted to nonprofit accounting and auditing topics at least annually. Gruver, Zweifel & Scott, LLP are an approved sponsor of the New York State Education Department for providing in-house CPE training in the subject areas of Accounting, Auditing, Taxation, and Ethics. Our partners and staff exceed the minimum hours of CPE required by the licensing regulations and AICPA each year.

SUBSCRIPTIONS TO LIBRARY SERVICES
The Firm subscribes to numerous on-line and print reference materials to provide us with timely updating on new pronouncements, new ideas, new procedures and changes in laws, regulations and interpretations.