Report on the Firm’s Conformity With Professional Standards on Engagements Reviewed 

September 1, 2023 

To the Partners of 
Hodges Ashton An Accountancy Partnership 
and the Peer Review Committee of the CA Society of CPAs 

We have reviewed selected accounting engagements of Hodges Ashton An Accountancy Partnership (the firm) issued with periods ending during the year ended April 30, 2023. Our peer review was conducted in accordance with the Standards for Performing and Reporting on Peer Reviews established by the Peer Review Board of the American Institute of Certified Public Accountants (Standards). 

A summary of the nature, objectives, scope, limitations of, and the procedures performed in an engagement review as described in the Standards may be found at www.aicpa.org/prsummary. 

Firm’s Responsibility 

The firm is responsible for designing a system of quality control and complying with it to provide the firm with reasonable assurance of performing and reporting in conformity with applicable professional standards in all material respects. The firm is also responsible for evaluating actions to promptly remediate engagements deemed as not performed or reported on in conformity with professional standards, when appropriate, and for remediating weaknesses in its system of quality control, if any. 

Peer Reviewer’s Responsibility 

Our responsibility is to evaluate whether the engagements submitted for review were performed and reported on in conformity with applicable professional standards in all material respects. 

An Engagement Review does not include reviewing the firm’s system of quality control and compliance therewith and, accordingly, we express no opinion or any form of assurance on that system. 

Conclusion 

Based on our review, nothing came to our attention that caused us to believe that the engagements submitted for review by Hodges Ashton An Accountancy Partnership issued with periods ending during the year ended April 30, 2023, were not performed and reported on in conformity with applicable professional standards in all material respects. Firms can receive a rating of pass, pass with deficiency(ies), or fail. Hodges Ashton An Accountancy Partnership has received a peer review rating of pass. 

Hichens Accounting Certified Public Accountant, LLC