Peer reviews

July 26, 2018


Emil Estafanous
Emil Estafanous
12501 Imperial Hwy # 115
Norwalk, CA 90650-3179


Dear Emil Estafanous:


It is my pleasure to notify you that on July 25, 2018, the California Peer Review Committee accepted the report on the most recent Engagement Review of your firm. The due date for your next review is May 31,2021.This is the date by which all review documents should be completed and submitted to the administering entity.


Should you perform, or become engaged to perform, any engagements under the Statements on Auditing Standards, Government Auditing Standards, examination engagements under the Statements on Standards for Attestation Engagements or engagements under the Public Company Accounting Oversight Board (PCAOB) standards that are not subject to PCAOB permanent inspection, you must immediately notify us so we may determine if the firm should have a different due date for a System Review in accordance with the Standards for Performing and Reporting on Peer Reviews.

As you know, the report had a peer review rating of pass. The Committee asked me to convey its
congratulations to the firm.

Thank you for your cooperation.
Sincerely,

Peer Review Program
The Peer Review Program Team
peerreview@calcpa.org 650-522-3094
California Society of CPAs


CC: Kevin Smith
Firm Number: 900010113418 Review Number: 554840


June 2, 2015


Emil Estafanous, CPA
Emil Estafanous
12501 Imperial Hwy Ste 115
Norwalk, CA 90650


Dear Mr. Estafanous:

It is my pleasure to notify you that on May 21, 2015, the California Peer Review Committee
accepted the report on the most recent engagement peer review of your firm. The due date for
your next review is May 31, 2018 unless the firm at any time after the year end of this peer
review performs, or is engaged to perform, any engagements under the Statements on Auditing
Standards, Government Auditing Standards or examination engagements under the Statements
on Standards for Attestation Engagements. This is the date by which all review documents
should be completed and submitted to the administering entity.


Should you perform, or become engaged to perform, any engagements referred to in the
previous paragraph, you must immediately notify us so we may determine if the firm should
have a different due date that includes such engagements in accordance with the Standards for
Performing and Reporting on Peer Reviews.

As you know, the report had a peer review rating of pass. The Committee asked me to convey
its congratulations to the firm.


Sincerely,
Linda McCrone, CPA

Director, Peer Review Program
cc: Stephen Tracy Johnston
Firm Number: 10113418 Review Number: 370452


July 27,2009

Emil Estafanous, CPAEmil Estafanous12501 Imperial Highway, Suite 115
Norwalk, California 90650-8395

Dear Mr. Estafanous:

It is my pleasure to notify you that on July 24, 2009, the California Peer Review Committee accepted the report on the most recent peer review of your firm. The due date of your next review is May 31, 2012 unless the firm at any time after the year end of this peer review performs, or is engaged to perform, any engagements under the Statements on Auditing Standards, Government Auditing Standards or examination engagements under the Statements on Standards for Attestation Engagements in accordance with the Standards for Performing and Reporting on Peer Reviews.

As you know, the report had a peer review rating of pass. The Committee asked me to convey its congratulations to the firm on the results of your review.

Sincerely,

Linda McCrone,

Director, Technical Services

Cc:  Patrick Spafford, CPA

Firm Number: 10113418                               Review Number: 273758


Engagement Review Report

June 23, 2009

Emil Estafanous, CPAand the Peer Review Committee of the
California Society of Certified Public Accountants

We have reviewed selected accounting engagements of Emil Estafanous, CPA (the firm) in effect for the year ended November 30, 2008. 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. 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. 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. The nature, objectives, scope, limitations of, and the procedures performed in an Engagement Review are described in the standards at www.aicpa.org/prsummary.

Based on our review, nothing came to our attention that caused us to believe that the engagements submitted for review by Emil Estafanous, CPA for the year ended November 30, 2008, were not performed and reported on in conformity with applicable professional standards in all material respects. Firms can receive a rating on pass, pass with deficiency (ies), or fail. Emil Estafanous, CPA has received a peer review rating of pass.

Patrick Spafford, Review Captain