Audit

Our concept of service to our clients goes well beyond the traditional once-a-year rendering of a service. We believe we must be available to our clients throughout the year and make a professional commitment to be concerned with their affairs on a continual basis. As a result of the knowledge we gain about our clients' operations through our audit services, we are in an excellent position to make observations and suggestions which may be helpful to management in improving operating efficiencies, financial controls and structures, and administrative controls.

Our audits are conducted in accordance with generally accepted auditing standards. We plan and perform our audits to obtain reasonable assurance that the financial statements are free of material misstatements. We examine, on a test basis, evidence supporting amounts and disclosures in the financial statements, assess the accounting principles used and significant estimates made by management and evaluate the overall financial statement presentations. Our objective is the timely completion of the audits and, upon their completion and subject to the findings, the rendering of our reports. We provide management letters following the completion of the audit services summarizing issues for the Board of Directors to consider. We will review these letters with management before they are finalized and submitted.