Porter & Company is an audit firm. Most nonprofit organizations are required to have an annual audit to comply with grant funding requirements. A significant portion of firm revenues are generated from audits. Because we limit our practice to a relatively small number of industries, we have become very efficient in auditing those industries, and have developed standardized procedures and "workpapers."

Porter & Company has gone through six AICPA peer reviews, and has received an unmodified report on each review.

Gary Porter, CPA, owner of the firm, is the creator and co-author of two PPC guides, and is a nationally recognized expert with more than 200 technical articles to his credit.

Services offered include:

• Audits of Financial Statements
• Consulting Services
• Computer Systems Design, Installation, and Implementation

AUDITS OF FINANCIAL STATEMENTS

We offer traditional audit services, the same as many other CPA firms. We are also prepared to perform single audits or specific grant program audits. Our experience with a wide variety of nonprofit organizations gives us the qualifications to work on virtually any type of agency.

Our unique capability in today's ever-increasing electronic environment is the ability to audit through the computer. We use a computer "utility" program that allows us to access and use your computer transactions, without ever disturbing any of the underlying data. With our program, we can then manipulate the data in any manner we desire. At times, this allows us to generate information that you are unable to retrieve from your own system. This makes us more efficient in our audit procedures, as we can test vast amounts of data in a relatively brief period of time.

Our audit "workpapers" are also unique. We were one of the first firms to move to a completely electronic set of audit workpapers. Our automated audit workpaper program is built on a MS Windows platform using MS Word and MS Excel and scanned images to create all workpapers, ensuring compatibility and easy transferability of information. Again, because we perform all procedures on the computer, we have become extremely efficient.

Our staff is very stable, which means you get the same auditors back year after year. You won't be stuck having to "break in" and "train" new staff members form the CPA firm every year. It is also our philosophy to have the owner of the firm review every audit. And for the larger engagements, he also participates in the audit fieldwork. By stripping away the administrative layers in the CPA firm, we become more efficient. This means you are getting the direct benefit of very experienced auditors.

CONSULTING SERVICES

Porter & Company is available to assist you on many different types of consulting engagements. We have assisted our clients in:

• Designing internal control systems
• Selecting and interviewing candidates for accounting positions
• Budgeting
• Financing plans
• Reviewing and reporting on compliance with contractual arrangements

We are available to assist you on these and other matters.