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SMART and Associates, LLP

Our comprehensive list of services:
 

Audit Services:
• GAAP Financial Statements
    • Commercial
    • Not-for-Profit
    • Employee Benefit Plans
• 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
    • Yellow Book Performance Audits
• SAS 70 Reports on Internal Control
• SAS 62 Special Reports
    • OCBOA Financial Statements
    • Elements, Accounts or Items of Financial Statements
    • Contractual Agreements or Regulatory Requirements

Attest Services:
• Agreed Upon Procedures
• Contractual Compliance
• Performance and Operational
• Financial Forecast & 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.