Attestation Services We provide audit services to wineries and agriculture, nonprofit organizations, state and local government, federal financial assistance programs, HUD programs, pension plans, homeowners' associations, construction contractors, and real estate. We also provide review and compilation accounting services and agreed upon procedures engagements. We can "check it out" and report to you! Constance Coughlan, CPA Constance Coughlan, MA, JD, CMA, CPA, owner 1443 Main Street, Suite 102A, Napa, CA 94559 phone 707.255.0677· fax 707.255.0687 email Constance@MCCoughlan.com Practices in California, Hawaii, and Oregon. Member: American Institute of Certified Public Accountants, California Society of Certified Public Accountants, Hawaii Society of Certified Public Accountants, Oregon Society of Certified Public Accountants, Institute of Management Accountants @2018 M.C. Coughlan