Background
Sarfino and Rhoades, LLP began in Rockville, Maryland in 1972 as a partnership of J. Gregory Sarfino and Michael C. Rhoades. David R. Himes became a partner in 1983, Michael J. Devlin became a partner in 1999 and Brian W. Dow became a partner in 2003, all having been associated with the firm for several years.
We are a firm of certified public accountants (CPA’s) serving clients in the broad areas of accounting and auditing, tax preparation and planning, and management advisory services.
Philosophy
Emphasis within our firm is on independence, care, confidentiality, as well as efficiency and timeliness of service at competitive fee levels. Our philosophy is not only to provide standard accounting, auditing and tax services as needed, but also to be available throughout the year as a resource for other business needs.
Independence
We recognize that independence with respect to our clients is the cornerstone of our profession, and in that regard it is important to us that we maintain not only a strict independence by the rules of our profession, but that we also maintain an appearance of independence as well.
Professional Staff and Resources
We have a very low turnover among our staff, which means that our clients can expect to work with a continuing team of professionals year after year. This is an advantage that many of our competitors cannot match.
Quality Controls
Our Personnel
Sarfino and Rhoades, LLP has quality control policies and procedures in place to ensure independence, integrity and objectivity. Personnel are assigned to engagements in an objective manner to achieve a proper blend of competencies, supervision, staff utilization, and client satisfaction. All professional personnel comply with the continuing professional education requirements of the AICPA, State Board of Accountancy and other regulatory agencies, if applicable.
Our Engagements
Each engagement is properly planned, performed, supervised, reviewed, documented and communicated in accordance with the requirements of professional standards, regulatory authorities and the firm. A partner of the firm supervises each engagement, and a member of the firm, not associated with the engagement, reviews each set of financial statements.
Ongoing Monitoring
The quality control system of our firm is monitored on an ongoing basis to make sure that the elements of quality control are suitably designed and are being effectively applied. A team selected by the quality control director inspects our quality control system annually. In addition to the firm’s annual inspection program, the firm is subject, every three years, to a peer review in accordance with the requirements of the AICPA and the Maryland State Board of Public Accountancy.



