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
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:
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.
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.
of retirement plans.