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Village of Gowanda
Audit Proposal
For the Year Ended May 31, 2026
Presented by: R.A. Mercer & Co., P.C.
(1) Description of Firm, Location, and Experience with Municipal Audits
Firm Qualifications and Experience
R.A. Mercer & Ca., P.C. is a local, multi-office CPA firm with offices in West Seneca and Springville.
Our staff includes three partners, two managers, three staff accountants {a total of five Certified
Public Accountants) and three support staff members. The firm performs engagements for over
forty not-for-profit and governmental organizations in New York State and we have developed a
great deal of expertise on these engagements.
We propose to perform these auditing services utilizing a full-time audit team from our West
Seneca office which will consist of one partner, and one staff accountant.
A copy of our firm’s latest peer review letter for the year ending June 30, 2023 is enclosed (see
Appendix A). The AICPA requires, under their Peer Review Program, a triennial review of firms to
monitor and comply with requirements to have a system of quality control meeting both AICPA
and GAO standards. Through our participation in the AICPA Peer Review Program, we received a
Pass report on the triennial review of our firm's quality control procedures. This report included
the review of several governmental engagements. We received an unqualified opinion on our
quality control system. This type of report is the highest level of report received by the CPA firms
reviewed. Our next Peer review is scheduled for November 2026.
Our firm has had no federal or state desk reviews or field reviews of our audits during the past
three years. Additionally, our firm has had no disciplinary action taken (nor is any currently
pending) against our firm during the past three years with state regulatory bodies or professional
organizations.
Independence
We specifically confirm that R.A. Mercer & Co., P.C. is independent with regard to the Village of
Gowanda, New York as defined by AICPA and Governmental Accountability Office (GAO)
standards.
License to Practice in New York State
We specifically confirm that R.A. Mercer & Ca., P.C. is a duly registered certified public accounting
firm in New York State. We further specifically confirm that all key professional staff employed
by R.A. Mercer & Co., P.C. are properly licensed to practice in New York State.