As a professional organization, we believe it is critical to provide high quality attestation services to our clients. Audit and advice are two complementary aspects of PKF's core business and cover a wide range of services to clients in various industry sectors. Our objective when undertaking any audit is to gain a thorough understanding of each clients business needs and its strategic direction. In this way, we can focus on those aspects of the business that demand the most attention during the audit.

PKF is recognized and respected for being associated with independent auditing at the highest standards. PKF offers efficient, cost-effective and comprehensive services to every client. We look at each audit as a chance to add value to our client's business.

The Services offered by PKF include:

• Audits of financial statements
• Reviews and compilations of financial statements
• Internal control reviews
• Specialized industry audits
• Agreed-upon procedures reports
• Due diligence reports relating to proposed acquisitions
• Cash flow projections and budgeting
• Conversions from cash and other basis of accounting to GAAP
• Conversions of foreign GAAP to U.S. GAAP
• Consultation with foreign entities relative to U.S. GAAP and U.S. GAAS requirements
• Assistance in compliance with regulatory agencies