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SMART and Associates, LLP / Audit Services
SMART and Associates, LLP
Audit Services
• GAAP Financial Statements
• Statutory Financial Statements
• OMB Circular A-133 and Yellow Book
• SAS 70 Reports on Internal Control
• SAS 62 Special Reports
Attest Services
• Agreed-Upon Procedures
• Contractual Compliance
• Performance and Operational
  Engagements
• Reporting on Financial
  Forecast and Projections
• Reporting on Pro Forma Financial
  Information
• Due Diligence
Partners
Contact

Our Audit Services Include:
• GAAP Financial Statements
    • Commercial
    • Not-for-Profit
    • Employee Benefit Plans
• Statutory Financial Statements
• OMB Circular A-133 and Yellow Book
     • Government Auditing Standards
    • OMB Circulars A-21,A-87, A-102, A-110, A-122
    • Compliance Audits
    • Yellow Book Performance Audits
• SAS 70 Reports on Internal Control
• SAS 62 Special Reports
    • OCBOA Financial Statements
    • Elements, Accounts or Items of Financial Statements
    • Contractual Agreements or Regulatory Requirements

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SMART and Associates, LLP and SMART Business Advisory and Consulting, LLC have an alternative practice structure. The two enterprises are separate and independent legal entities that work together to meet clients’ business needs. SMART Business Advisory and Consulting, LLC is not a licensed CPA firm. SMART and Associates, LLP is a licensed CPA firm.