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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
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SMART is frequently requested to examine our clients’ compliance with the terms and conditions of contractual agreements, including applicable related laws and regulations. We ensure that only qualified and experienced staff are assigned to these engagements to ensure that all aspects of the terms, conditions, laws and regulations are considered. SMART has the resources and expertise to provide these services to entities in various industries, and to meet stated deadlines in a cost effective manner.


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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.