As the auditors of several companies, we are in a unique position to provide clients with constructive ideas and insights. Despite our close working relationship over the years, we are, in fact, outsiders to the clients’ organization and can therefore be objective in presenting our observations and suggestions. These relate to reportable conditions and other business processes, primarily at the enterprise level, which we note as by-products of our audit. These are followed up with a detailed study of all aspects of the Company’s operations when so requested on a chargeable basis. These business advisory services are offered in the hope they will lead to a creative exchange of ideas, one which will result in meaningful actions to enhance the Company’s growth and profitability, or, to benefit and strengthen the Organization, while enhancing the depth and value of the professional relationship mutually, for the client and the Firm