Limited Review for Johnny Ahinakwa




Mr. JOHNNY AHINAKWAH, please read the engagement letter below for your limited review. If you are in agreement I will be able to start the work for you immediately.  Please sign a copy by printing the portion below by name,  and I’ll return a copy signed bty me to you through the regular mail. and Click add to cart to pay for the service and of course I offer you a 100% guarantee of satisfaction with this order.

William D. Poynter, CPA




GLENN DALE Md. 20769





Dear Mr. . Johnny Ahinakwah,



:I am pleased to confirm our understanding of our engagement to provide professional services for you.


1.Scopeof Work


I have been engaged to perform a review of the financial statements of Jonny Ahinakwah as of December 31, 2018].




At the outset, it is imperative that we state the scope of your responsibilities in connection with this engagement. It is your responsibility to provide an internal control structure, including a control environment, an accounting system and control procedures, which will result in the production of financial statements that fairly, present your financial position, results of operations, and cash flows in conformity with generally accepted accounting principles.


Financial statements which derive from your accounting system are your financial statements, not ours. You are responsible for them. It is your responsibility to adjust financial statements to correct material misstatements, and for ensuring that Johnny Ahinakwah complies with laws and regulations applicable to its activities. Our objective is to review your financial statements in accordance with professional standards to provide limited assurance that no material modifications are needed to those financial statements. Even though we may print or otherwise prepare your financial statements, or assist in preparing them, they are inherently your financial statements since they are based on your transactions as recorded in your accounting system. We are not a party to those transactions. We only make inquiries about them and the balances created by them and perform analytical procedures with them. It is management’s responsibility to make all financial records and related information available to us in a timely fashion, and to provide us with a representation letter, so that we may rely upon important representations made by you concerning your accounting system and financial statements. Your failure to meet these responsibilities may prevent or delay the completion of this engagement.


3.Character and Limitations of a Review. My review will be performed in accordance with Statements on Standards for Accounting and Review Services issued by the American Institute of Certified Public Accountants. These standards require that we perform only certain inquiries of you as the business owner and certain analytical procedures applied to financial data. This limited scope is substantially less than an audit, the objective of which is the expression of an opinion regarding the financial statements taken as a whole. Consequently, a review engagement does not result in the expression of an opinion. As a matter of fact, an opinion is disclaimed


Review engagement standards require that we possess knowledge about your accounting principles and accounting system as well as a general knowledge and understanding about your business. Most of this knowledge and understanding is gained through inquiries. The standards also require that we make inquiries about aspects of the significant components in your financial statements. By signing this letter, you agree that you will provide us your complete cooperation and that you will be totally honest with us in responding to our inquiries. This engagement is not an audit. Audit engagement standards require that we assess the various risks associated with the engagement and the financial statements under audit, including as assessment of the risk of fraud. Then those standards require that we make various tests to verify financial statement components. Those tests may include, among other things, confirmation, observation, inspection, inquiries and analytical procedures, and gathering of evidence. None of these measures are performed in a review. Likewise, an audit requires that we obtain a number standing of your system of internal control; no such requirement applies to a review.In contrast, review engagement standards only require that we perform inquiries and analytical procedures. A review does not contemplate obtaining an understanding of internal control or assessing fraud risk, testing accounting records and obtaining evidence through inspection, observation, confirmation, or the examination of source documents. Nor does a review engagement involve the performance of other procedures ordinarily performed in an audit. For example, audit procedures for inventories include testing the counting and pricing, verifying the liabilities related to the inventories by inspecting invoices, etc. Review engagement procedures require only that we ask questions about these items and apply certain analytical procedures to them. Moreover, a review engagement is not designed to provide any assurance of detecting errors, irregularities and illegal acts. However, we expect your complete cooperation and honesty about your knowledge and understanding of the possibility of their existence. By signing this letter, you agree that you will provide this cooperation and that you will be totally honest with us about these items. You may separately engage me, for an additional fee, to provide services that focus on identifying and addressing weaknesses in internal controls and searching for the existence of fraud. To date, you have declined such services and only requested that we perform the services described in this engagement letter. However, we will inform you of any errors, irregularities, or illegal acts that may come to our attention as well as any need to extend our procedures because of them and our estimate of their cost. The discovery, subsequent to the date of My review report, that one or more errors, irregularities or illegal acts causing the financial statements to contain one or more material misstatements, have occurred does not necessarily mean that my review was not conducted in accordance with professional standards. The review engagement standards do require that if we become aware that information coming to our attention is incorrect, incomplete or otherwise unsatisfactory, we are to perform additional procedures. The nature and extent of such additional procedures will vary from very little to a great deal depending on the circumstances. If we feel it is necessary to perform significant additional procedures, we will inform you and advise you of the additional estimated cost of this engagement. You may have extraordinary concerns about aspects of one or more material components in the financial statements in which case you may require that we perform some additional procedures. We request that you inform us about such a matter at the outset of the reviews that we can decide the nature and extent of such additional procedures and whether they are so

2 8  You have advised us that the following entities,and only them, will use our review report for the following purposes: To report your financial position in a balance sheet, the results of your operations in an income statement, and the results of your cash flows in a cash flow statement. You have also advised us of your knowledge as to whether any of these users have extraordinary concerns about material financial statement components so that we can consider whether it might be necessary to extend our procedures even so far as to require us to do enough work to enable us to issue a special report about it(them).It is not our intent that users other than those listed above will rely on our review report. The use of our review report by persons or entities other than those listed above is prohibited without our express written consent. We require that third party users sign a third-party user agreement, which contains language similar to this engagement letter, setting forth the duties and responsibilities of the accountants, management, and the third-party user. We do not assume or accept any responsibility to third parties who are not disclosed to us or who do not enter into a third party user agreement with us. Should it become necessary for you to send our report to additional users, you musts advise us in writing immediately. However, we can not be responsive to the extraordinary concerns of such additional users. You shall be liable to indemnify us for any liability ,cost or expense that may be imposed up on us as a consequence of your violation of these provisions relating to Third  Party Use and Reliance. We have furnished you a copy of our communication entitled: “What We Do.”We require that you send a copy to each user who has been furnished a copy of our review report.



Our fees for this engagement will be Fixed at $250 for the delivery of the statements to you. There will be no other fees related to the preparation of your limited review report. Should you require that we deliver copies of the statements in person or by mail to a third party those cost will be billed to you.


We reserve the right to defer rendering further services until payment is received on past due invoices.


6.Termination of Engagement


Circumstances may arise during the engagement that may prevent the completion of the engagement or require us to withdraw from the engagement. Either you or I may terminate the engagement at any time for any reason by written notice, subject to our part to any applicable rules of professional conduct.7. Limited Liability and Indemnification By signing this engagement letter, you promise to make every diligent effort to maintain proper books and records that accurately reflect your business activities, and that you will be completely truthful with us, and that we may rely upon both or a land written statements and responses to questions. You further promise to immediately advise us if Mr. JOHNNY AHINAKWAH becomes aware of any inaccuracy in any of its business dealings, including any of management’s representations or statements to us. .Finally, you promise to notify us in writing before sending our review report to any additional user not identified in Section4 above. You acknowledge that these provisions are the cornerstone of Mr. JOHNNY AHINAKWAH’s

Relationship with me, and are made to induce William D. Poynter, CPA to accept this review engagement, and that William D. Poynter, CPA would not accept this  review engagement without such promises






By signing this Engagement Letter, you agree to submit any dispute concerning our services to final and binding arbitration conducted under the Rules of the American Arbitration Association which pertain to the resolution of claims against accountants. The arbitrator(s) selected to preside over any arbitration proceeding must be mutually agreeable to both parties. The arbitration shall be conducted at the following locale:  Baltimore City Md.



Mr. William D. Poynter, CPA

Operating alone

Acknowledged and Agreed to By



Owner of the company