General Policy Statement

It is the firm’s objective to establish, implement, maintain, monitor, and enforce a quality control system that provides reasonable assurance that the partners and staff members of the firm comply with the International Standard on Quality Control (ISQC) 1, “Quality Control for Firms that Perform Audits and Reviews of Financial Statements, and Other Assurance and Related Services Engagements” and that the firm’s engagement reports are appropriate for the circumstances.

QUALITY CONTROL MANUAL 2017 RUMA AND ASSOCIATES