GBACO incorporates quality control training, including training in the peer review process, in the continuing education for all audit and accounting professional staff. We believe this internal process, and the knowledge gained through the performance of peer reviews for all different size firms, provide the basis for our peer review teams to efficiently and effectively complete peer reviews.

Our peer review teams approach each peer review engagement with a commitment to technical expertise, quality and providing practical solutions. We believe a valuable by-product of the peer review process should be value added recommendations and identification of best practices tailored to each firm’s system of quality control. Our objective is to assist each peer review client to improve its accounting and auditing practice in terms of compliance, quality and efficiency.

GBACO has been performing both system and engagement reviews for over 25 years across the United States.  

Our Peer Reviewers

Stephen J. Spitz, CPA

Stephen J. Spitz, CPA is one of our firm’s newest audit partners. Steve began providing peer review services as a team captain in 2016 after going through the firm’s internal peer review training and the courses required by the AICPA. Steve is a current member of the PICPA Peer Review Committee and is an integral part of our firm’s peer review service offering. 

Review Steve's Full Biography 

Matthew B. Sarver, CPA

Matt is a Partner in GBACO’s Audit & Assurance Department and assists with the firm’s quality control initiatives. He serves clients across a variety of industries, including nonprofit organizations, manufacturing, and professional services, with additional specialization in ERISA plans and HUD audits. Matt began performing peer reviews in June 2024 and brings a practical audit and quality control perspective to the peer review process.

Review Matt's Full Biography

Since our firm’s inception over 30 years ago, we have been and will continue to be committed to the highest standards of audit quality. We greatly respect the role of the AICPA and state societies in advancing audit quality in the profession as a whole, and value the peer review process. We believe the process will not only enhance and improve our firm’s policies, practices, and procedures, but also those of the individual firm’s that make up our profession.