AUDITING AND ACCOUNTING

Many companies regulate the certified public accountant's attest function to one of routine compliance. We, on the other hand, view the accounting and auditing functions as a vital tool for better business and administrative practices. Audit services allow us to observe client operations in an independent, objective manner in order to develop suggestions and recommendations designed to improve controls, maximize profitability and reduce the corporate tax burden.

Our role as independent public accountants is available at a range of service levels that allow our clients to logically plan for future growth.

Our transitional levels of service can be summarized as follows:

• Compiled financial statements.
  The objective of a compilation is to present in the form of financial statements, information that is the representation of management (owners) without undertaking to express any assurance on the statements.
  
  
• Reviewed financial statements.
  The objective of a review differs significantly from the objective of a compilation. The inquiry and analytical procedures performed in a review should provide the accountant with a reasonable basis for expressing limited assurance that there are no material modifications that should be made to the financial statements. No expression of assurance is contemplated in a compilation.
  
  
• Audited financial statements.
  
  
• Audits of retirement plans.