Audits & Reviews

Haynie & Company brings extensive audit experience to clients throughout the West. Whether your business requires an internal, or external audit, we work objectively and continuously to provide accurate and timely results.

  • Acquisitions and merger audits and due diligence
  • Agreed-upon procedure engagements
  • Service Organization Controls (SOC) audits (formerly SAS 70 audits)
  • Closely held private business audits, reviews, and compilations
  • Surprise examinations for Registered Investment Advisors (RIA)
  • Corporate outsourcing
  • Cost certifications for HUD and low income housing tax credit (LIHTC)
  • Employee benefit plan audits and reviews
  • Expert witness testimony and damage analysis
  • Governmental Audits
  • Single Audit (Uniform Guidance)
  • HUD mortgagor and contractor cost certifications
  • International accounting and auditing (IFRS implementation)
  • Not-for-profit organizations audits and reviews
  • Outsourced internal audits
  • Homeowners’ association audits and reviews
  • Registered broker-dealer audits

SEC Audits & Review

  • Public Company Accounting Oversight Board (PCAOB) registered
  • SEC audits, review and consultation
  • Annual and quarterly filing assistance
  • Preparation and review of public filings prior to auditor review
  • Sarbanes-Oxley Section 404 internal control implementation
  • Other required SEC filings
  • Privatization


Using Low-Income Housing Tax Credits (LIHTC) to finance housing is one of the most effective financing tools for creating quality, affordable housing in our communities. However, LIHTC contains complex rules generated by the IRS as well as the housing finance agencies. Haynie & Company CPAs have significant experience in the highly specialized area of affordable housing. Developers, syndicators, and investors all benefit from using our expertise.


CPAs at Haynie & Company successfully help our clients comply with government requirements and regulations by drawing on our extensive experience with Housing and Urban Development (HUD), USDA-Rural Development, Tax Credits (per IRC 42), and Housing Authorities. In addition to audit and tax services, we also provide cost certifications and other procedures that particular governing agencies require

Services Provided:

  • Audit (attestation)
  • Agreed-upon procedures
  • FHA electronic submission
  • Tax planning and preparation
  • Cost certifications
  • Consultations

SEC Audits and Review Contact

Name: Richard J. Fleischman, CPA – Partner
Phone Number: 303-734-4800

LIHTC and HUD Contact

Name: Lori Morris, CPA - Audit Manager


Name: Nick Warnick, CPA - Partner
Phone Number: 801-972-4800