SMART is frequently requested to audit our clients’ compliance with the terms and conditions of contractual agreements and the regulatory requirements promulgated by governmental agencies. Frequently the financial data does not constitute a full set of GAAP financial statements and may be provided in a specified form or format. In these circumstances, an audit must be conducted and the auditor’s report must be presented in accordance with SAS No. 62. SMART has the resources and expertise to provide the audit and advisory services and meet stated deadlines in a cost effective manner.