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SMART and Associates, LLP/ Attest Services / Pro Forma Financial Information
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 performs an examination or a review of clients’ pro forma financial information in connection with:

• Business combinations
• Changes in capitalization
• Disposition of a significant portion of the business
• Changes in the form of business organization or status as an autonomous entity
• Proposes sales of securities and the application of proceeds

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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.