Our Firm McCartney & Company, P.C. was established in Lansing, Michigan in 1962. Over the years we have built a quality auditing, accounting, tax and consulting practice. Our practice areas are diverse and we are available to assist our clients in a wide variety of areas. We strive to be a  valuable management resource for our clients while maintaining the independence, objectivity, and professional skepticism that is required in today's business environment. We have specialized expertise in the telecommunications industry and low income housing as well as serving a large number of not-for-profit and agricultural organizations. McCartney & Company, P.C. is a member of the American Institute of Certified Public Accountants and the Michigan Association of Certified Public Accountants, as well as the Telecommunications Association of Michigan, Michigan Agri-Business Association, and the Michigan Society of Association Executives. Through these memberships, we are able to maintain and improve our expertise and ensure that we are aware of all the current and developing accounting, auditing and tax issues which may affect our clients. We have eighteen members in our firm including three shareholders and seven CPA's. We believe this size gives us depth but also allows us to maintain a close contact with our staff. We are large enough to have substantial expertise yet small enough to provide personal, timely and dedicated service. Our firm is devoted to quality and we have taken extra steps to assure that we meet the highest standards of professional excellence. The firm is a member of the AICPA Division for CPA firms and participates in the division's peer review program. In October of 2008, an independent firm conducted our internal peer review and issued an unqualified opinion. This is the highest level of report available and is a testament to the quality of our practice.2008 Peer Review Report We also follow a policy of self review to ensure our continued quality control. Every year that a peer review is not conducted, a team of firm professionals review sample engagements to ensure compliance with professional standards. All members of the professional staff of the firm obtain continuing professional education annually. This training usually exceeds 40 hours per year and includes a broad spectrum of topics and skill sets so that the individual is equipped to handle the client's total needs.