Audit, review, and compilation.
Our assurance practice is built around private companies, nonprofits, and benefit plans reporting under GAAS and AICPA SSARS. Every engagement is planned and signed off by a partner, not delegated to a generalist team once fieldwork begins.
Financial statement audits
Independent audits of financial statements prepared under US GAAP, performed under Generally Accepted Auditing Standards (GAAS). Engagements cover closely held companies, nonprofit organizations, and single-audit engagements under Uniform Guidance where federal award thresholds apply.
Fieldwork follows a risk-based approach — planning and materiality assessment, internal control evaluation, substantive testing scoped to identified risk areas, and a partner-reviewed audit file before the opinion is issued. Engagement letters, management representation letters, and the auditor's report are delivered as part of every engagement, along with a management letter noting any control observations identified during fieldwork.
Reviews and compilations
SSARS-based review and compilation engagements for entities where a full audit isn't required — commonly used to satisfy lender, investor, or board reporting requirements at lower cost and cycle time.
Review engagements involve analytical procedures and inquiry to obtain limited assurance that no material modifications are needed for the financial statements to conform with the applicable framework. Compilation engagements involve no assurance opinion, but still require the accountant to read the statements for obvious errors or departures from the applicable framework before attaching a compilation report.
Employee benefit plan audits
ERISA-required audits of 401(k) and other employee benefit plans, scoped to plan size and audit requirements under Department of Labor rules. Engagements cover both limited-scope and full-scope audits depending on whether plan investments are certified by a qualified institution.
Testing covers participant data, contribution and distribution activity, plan investment valuation, and compliance with plan document terms, with the resulting audit report filed as part of the plan sponsor's Form 5500.
Agreed-upon procedures
Scoped procedures for specific reporting needs — lender covenant compliance, transaction support in an M&A context, or internal control walkthroughs — where a full attest opinion isn't the objective. Procedures and findings are agreed with the requesting party before fieldwork begins, so the resulting report speaks only to what was actually tested.
Engagement approach
Every assurance engagement is staffed with a partner responsible for planning, risk assessment, and final sign-off, supported by a team executing fieldwork under direct partner oversight. Standard deliverables include the engagement letter, the signed opinion or report, a management representation letter, and — where relevant observations arise — a management letter setting out control or process recommendations separate from the opinion itself.