Ernest L. Tomkiewicz CPA PLLC

Specialists in Financial Statement Review Across All Industries

Ernest Tomkiewicz, CPA, specializes in review, compilation and audit services. We walk you through each step of the review process, so even if you have no knowledge of what’s involved, we can help. Contact us for a free no pressure quote on your next service or to get a financial statement review checklist so you know to prepare the documents you need prior to financial statement services.

BBB Logo




Financial statement work can take several forms, from financial statement preparation, to compilation, to financial review services and audit services. Knowing which you need, or are being required to have produced, is the beginning of the process.

Here are explanations of the areas of financial statement work from the American Institute of Certified Public Accountants (AICPA).

What is Financial Statement Review & Compilation

As part of a review service the CPA performs analytical procedures and other methods to obtain “limited assurance” on the financial statements. This is intended to provide users with a level of comfort on their accuracy.

A review is the minimum level of CPA assurance services. With reviewed financial statements, if the CPA determines there is lack of independence, they cannot perform the review engagement. The other two levels of assurance include compiled financial statements and audits.


Understanding the industry in which you operate is a requirement placed upon the CPA. This includes knowledge of the accounting principles and practices generally used in the industry.

In addition, the CPA is required to have a knowledge of you which includes the accounting practices and principles that you follow. They must have knowledge to sufficiently identify areas in the financial statements where it is likely that a material misstatement may occur.

A review is substantially less involved than an audit in that the CPA does not contemplate obtaining an understanding of your internal control.

There is no assessing of fraud risk, testing of accounting records either through inspection, observation, outside confirmation or examination of source documents. These procedures are generally used in an audit.


With reviewed financial statements, the presiding CPA issues a formal report which includes a conclusion as to whether based on the review, the CPA is aware of any material modifications that should be made to the financial statements in order for them to be in accordance with the applicable reporting framework.

A review is used as a business evolves and grows sufficiently to seek higher levels of financing. As well, it is used by the business owner for evaluation and key decision making due to the greater level of information integrity.

Remote & Local Financial CPA Reviewed Financial Statements

If you are looking for certified financial statements or financial statement review services in the Concord, NH area, we can help. Ernest L. Tomkiewicz CPA serves Concord, New Hampshire and the surrounding area.

Contingent to CPE reciprocity, our firm can provide you with financial statement services including CPA compiled financial statements and reviewed financial statements in most contingent U.S. states. We also have a Certified Fraud Examiner on staff.

Why Choose Us for CPA Services?

The following three ideals make up ELT CPA’s company mission and they are how we stay ahead of the competition. Our mission as a CPA firm is “Putting YOUR needs first”.

Specialized Expertise: Our team comprises seasoned professionals with specialized expertise in financial statement reviews. We stay abreast of the latest laws, regulations, and industry trends to ensure that your business receives the most accurate and up-to-date advice.

We recognize that each company is unique, with its own set of challenges and opportunities. Our approach is to work closely with you to understand your business structure, financial goals, and industry dynamics. This enables us to craft customized tax strategies that align with your corporate objectives.

From planning and compliance to strategic services, our solutions offer a full suite of financial statement services. Whether you’re a startup or an established enterprise, our services are designed to scale with your business.


Get a Quote for Tax

Work NOW!




Free Downloadable PDFs

to Help You Gather

Your Tax Documents

Ernest L. Tomkiewicz, CPA

Founder & Certified Public Accountant

Education & Licensure

MS in Accounting, Saint Joseph’s College of Maine

CPA Licensure in New Hampshire and Massachusetts, and able to service client around the United States due to CPA reciprocity

Professional Affiliations

The American Institute of Certified Public Accountants

The Association of Certified Fraud Examiners

Massachusetts Board of Public Accountancy

New Hampshire Certified Public Accountants

Our Services

All our services are offered in-person or remotely to meet your unique needs and preferences

We handle the intricate process of C Corporation tax return preparation. Our meticulous approach ensures accuracy and adherence to all regulatory requirements, giving you peace of mind and avoiding potential penalties.

Dealing with the IRS can be daunting. We offer audit protection through Protection Plus Audit Defense. Their team will represent your partnership in all dealings with tax authorities, helping you navigate audits and inquiries with confidence.

Beyond compliance, we offer strategic advisory services to help your C Corporation navigate financial decisions, mergers, acquisitions, and other critical business transactions. Our goal is to position your company for long-term success.