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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
Partners
Contact

SMART and Associates, LLP is a leading CPA firm providing audit, accounting and advisory services to mid-sized companies and not-for-profit organizations. We serve clients from 12 offices in the United States and two international locations. Our team has extensive expertise and experience in a broad range of industries.

Our Industry Experience Includes:
Financial Services
Healthcare
Higher Education
Insurance/Reinsurance
Life Sciences
Manufacturing and Distribution
Not-for-Profit
Public Sector/Government
Real Estate
• Retail
• Technology

Our clients view the services they receive as an investment in their business and future success. We take our business experience straight into our audit and attest services approach. The first stage of our risk-based approach includes reviewing and understanding your:
• Financial situation and history;
• Operations and the nature of your industry;
• Internal controls and accounting processes;
• Risk factors;
• Policies and procedures;
• Economic, and any other challenges; and
• Needs for resources to achieve success.

We expect only the highest quality service from our professionals to deliver our products to you accurately, efficiently, timely, and at a reasonable cost.

SMART and Associates, LLP is a member of the Private Company Practice Section of the American Institute of Certified Public Accountants and registered with the Public Company Accounting Oversight Board (PCAOB).

     
  Our Services Include:  
 

Audit

Attest

 
 

GAAP Financial Statements
Statutory Financial Statements
OMB Circular A-133 and Yellow Book
SAS 70 Reports on Internal Control
SAS 62 Special Reports

Agreed Upon Procedures
Contractual Compliance
Performance and Operational Engagements
Reporting on Financial Forecast and Projections
Pro Forma Financial Information
Due Diligence

 
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.