About Us
A CPA can help a business owner organize his financial records so that tax preparation becomes easier at the end of the year.CPa Services level
CPA’s may render three levels of service with respect to an association’s financial statements.
COMPILATION
The CPA compiles information in the form of financial statements. Such information is specifically the representation of management of the association. The CPA takes little responsibility for these statements, is required to perform very few procedures, and gives no assurance as to compliance with generally accepted accounting principles (GAAP). The CPA is not required to be independent of the associations, but must disclose if he or she is not independent.
REVIEW
The CPA performs limited procedures, consisting primarily of inquiries and analytical procedures; and provides negative assurance to the Association that financial statements are properly prepared in accordance with (GAAP). This level of service requires familiarity with the industry by the CPA and that the CPA be independent with respect to the association.
AUDIT
The CPA performs an examination of the financial statements, and issues a positive statement as to their compliance with GAAP. Extensive procedures are performed. This level of service requires more extensive industry knowledge by the CPA, and that the CPA be independent with respect to the association.
Experience in Tax Return Filing
If you are able to find an experienced CPA, you can take advantage of his years of experience with filing tax returns. An experienced accountant must have been serving other small businesses in tax return preparations.
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