Implementation of SAS No. 134 and Related SASs

01/06/2022: We do NOT have the updated SAS 134 Engagement Letters, AUP Engagement Letters, Communications, etc. Please refer to for additional information. When those become available we will send out an email blast. 

Marlow Hunter, CPA, Marlow C. Hunter, P.C.

Marlow Hunter has been in professional practice since 1974, and is currently the managing partner and founder of a CPA firm with offices in Dallas and Chicago. His firm specializes in performing audits for a wide variety of clients in regulated industries such as mortgage lending, Federal awards programs franchisors and employee benefit plan; conducting peer reviews; presenting continuing professional education programs, and consulting to assist CPA firms to efficiently and effectively implement auditing standards. He has conducted over 500 peer, quality and consulting reviews public accounting firms throughout the United States.

An accomplished author, Mr. Hunter has written and presented numerous continuing education courses for the AICPA, the Institute of Internal Auditors and the American Management Associations. He speaks nationally to business organizations and state societies, and has presented material on various accounting topics for The CPA Network and Wescott Communications. Mr. Hunter was also named Outstanding Discussion Leader for continuing education courses in Texas and Florida.

Mr. Hunter was a former member of the Texas Quality Review Public Oversight Board appointed by the Texas State Board of Public Accountancy to oversee practice monitoring programs of 65,000 CPAs in Texas. He presently serves on the Ethics Committee of the Texas Society of CPAs.

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