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Our basic
services are accounting, auditing and taxation. Complementing each of these
functional areas are various forms of management advisory services. Briefly, a
description of each:
- Accounting services include bookkeeping services. Our involvement may range fom
complete preparation of accounting records to preparing adjustments of the records as a
byproduct of other engagements.
- Compilation and review services are also part of our accounting services. Each
service requires conformance with a specific set of standards promulgated by the AICPA's
Accounting and Review Services committee and, in varying degrees, is intended to
increase the credibility of clients' representations in the form of finanacial statements.
Review services are also subject to the Attestation Standards set forth in
the AICPA's Statement on Standards for Attestation Engagements.
- Founded on professional integrity and objectivity, the right to perform auditing
services is assigned by statutes to our profession alone. Auditing services enable
us to express assurance that management's financial statement assertions are appropriate.
- Taxation services help clients minimize all forms of taxation and, at the same time,
enjoy minimal exposure to future adjustments and claims for additional taxes. These
services include, among other, personal and business income tax preparation and planning,
estate planning and representation before taxing authorities.
- Management advisory services, in their simplest form, consist of manangement
recommendations. Opportunities for making such recomendations accompany each of the
other basic services. More extensively, management advisory services may include
separate engagements to help clients utilize their resources and solve operational and
other business problems.
Employing the "Service Approach" to client engagements requires all firm
employees to:
- Maintain an independant, objective attitude
- Excercise due professional care
- Conform with ethical and professional standards and firm policies
- Support clients, positively and constructively, by helping them accomplish their
operational objectives
Gearhart &
Associates
Certified Public Accountants
800 West Fourth St. Suite 101
Williamsport, Pennsylvania 17701
phone: 570-322-1544
telefax: 570-322-6992 email:rgearhart@gearhartcpa.com |