In addition to compilations and review of financial statements, Callaway and Payne is qualified to provide audits of financial statements for profit and non-profit entities in accordance with generally accepted accounting principles in the Unites States of America. We also provide audits of financial statements for entities required to obtain audits under standards applicable to financial audits contained in Government Auditing Standards issued by the Comptroller General of the United States.  Generally, this includes non-profit entities accepting Federal grants. As required by the Federal Government OMB Circular A-133 with additions and amendments, we publish below the most recent system peer review report on our firm:   Click here-->   2009 system review report  The firm received the highest grade of "pass".