Attestation services are provided to entities that may need third-party assurance but do not require audited, reviewed or compiled financial statements. An attest engagement is an engagement in which a practitioner is engaged to issue, or does issue, an examination, a review, or an agreed-upon procedures report on specified subject matter, or an assertion about the subject matter, that is the responsibility of another party. The responsible party in attest engagements is the person, individual or representative of the entity, who is responsible for the subject matter. The practitioner cannot be the responsible party even when he or she has obtained information to help the responsible party to understand the nature of the written assertion.

SMART understands business, and we take our business experience straight into our audit and attest services approaches. We review our clients’ financial situations, operations, processes and procedures, competition, and economic issues, paying special attention to the unique challenges they each face. Whether your company’s industry is manufacturing, distribution, wholesale, retail, insurance, financial services, not-for-profit, technology or life sciences, we can help. We understand the importance of providing high quality, cost effective services to our clients, and our risk-based approach helps clients address their needs efficiently.

The subject matter of an attest engagement may be as of a point in time or for a period of time and may take many forms, including the following:

• Historical or prospective performance or condition (i.e., historical or prospective financial    information, performance measurements, and backlog data)
• Physical characteristics (i.e., narrative descriptions, square footage facilities)
• Historical events (i.e., the price of a market basket of goods on a certain date)
• Analyses (i.e., break-even analyses)
• Systems and processes (i.e., internal control)
• Behavior (i.e., corporate governance, compliance with laws and regulations, and human    resource practices)

Other Attest Services Include:
• Agreed Upon Procedures
• Contractual Compliance
• Performance and Operational
• Financial Forecast & Projections
• Pro Forma Financial Information
• Due Diligence