Our Audit Department consists of professionals who have been providing audit and assurance services for up to 25 years. Our auditors recognize and respect their responsibility to our clients and third-party users of financial statements, and understand that audited financial information must be relied upon to make sound business decisions. We adhere to the highest professional standards and have developed a system of quality control that helps to assure that the following objectives of an audit are met:

• Compliance with all requirements of professional standards and assurance that the entity's financial statements or other financial information can be relied upon by its users to make sound business decisions
• Improvement of management's understanding of financial statements so they are used, not only for compliance, but also as a tool to help drive the organization forward
• Addition of value to the audit by providing recommendations for potential improvements in business practices, internal controls and financial reporting

We accomplish these objectives through proper planning, efficient fieldwork and timely, effective communication.

The department conducts audits, reviews and compilations of financial statements, forecasts and projections, housing project cost certifications, debt covenant schedules and other selected financial information. We also conduct field examinations for asset-based lenders and provide forensic procedures and litigation support on accounting, audit and other financial matters.

Our auditors are experienced in a comprehensive range of audits, including those subject to the requirements of Government Auditing Standards, the Office of Housing and Urban Development (HUD), state and county agencies, granting agencies that require program-specific and single audits in accordance with the U.S. Office of Management and Budget Circular A-133, Audits of States, Local Governments and Non-Profit Organizations, and The Employee Retirement Income and Security Act (ERISA).

We provide services to a wide variety of privately held companies and nonprofit organizations, as well as health care providers, unions (including fair-share reporting), real estate, family housing projects (including affordable housing), construction, professional services, municipal governments, manufacturing and employee benefit plans.

Our commitment to quality and to the profession is illustrated by our participation as a reviewer in the American Institute of CPA's Peer Review Program. Audit and assurance services are the foundation of the accounting profession. At Heffler, Radetich & Saitta LLP, we have always strived to deliver these services in the highest professional manner, and will continue to do so.