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SMART and Associates, LLP
Audit Services
• GAAP Financial Statements
• 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
  - Yellowbook Performance Audits
• 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 teams have performed numerous audits in accordance with Office of Management and Budget ("OMB") Circular A-133 and Government Auditing Standards, issued by the Comptroller General of the United States (the “Yellow Book”) for not-for-profit organizations, governmental units and commercial entities. In addition, we have the expertise and experience to conduct audits of specific programs, contracts, and industry-specific financial reports, and performance audits in accordance with the Yellow Book.

Other OMB and Yellow Book Services Include:
Government Auditing Standards ("Yellow Book")
OMB Circulars A-21, A-87, A-110, A-122
Compliance Audits
Yellow Book Performance Audits


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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. SMART Business Advisory and Consulting, LLC is not a licensed CPA firm. SMART and Associates, LLP is a licensed CPA firm.