The planning phase forms the foundation of our audit approach and includes the development of a comprehensive understanding of your business, including its people, processes, control environment, and risk profile. Our findings and recommendations help you highlight any potential weaknesses or deficiencies in your accounting system, internal controls and business model. During this phase, we define precise service commitments and plan for the most efficient utilization of our resources in order to ensure that we meet and exceed your service expectations. In doing so, we address each financial area, assess the appropriate risk level, and establish the most effective compliment of substantive tests necessary to form our opinion on the financial statements. We typically provide you with an information request letter that details the schedules required for the most efficient execution of our procedures.

• Risk-Based Substantive Testing

This phase of our approach involves the execution of substantive testing at a level determined to mitigate risk in the identified financial areas, and the accumulation of evidence necessary to form our opinion on the financial statements. Our professionals are equipped with leading-edge software tools and research technology which provide comprehensive information on industry trends and the business issues affecting your organization. While performing this testing, we are extremely conscious of tax ramifications and will obtain all documentation necessary for the completion of tax returns. This eliminates duplication of efforts and results in the timely and cost-effective delivery of services. Unlike that of most national and regional firms, the distinguishing factor of our assurance strategy is the active involvement of our Partners and managers, providing you with direct access to the professionals most familiar with your organization.

• Audit Conclusion

In this final phase, we accumulate the collective results of our testing and prepare the financial statements as necessary. All information obtained throughout the engagement is synthesized by the engagement team into value-added recommendations and strategies for communication to management. Also during this phase, we evaluate and measure our performance against our firm's mission and your expectations. We continuously strive to identify areas for improvement through our emphasis on engagement closing meetings and client feedback forms, and actively search for better ways to serve you.

2) Tax Services

In today's global economy, effective tax planning can give your business a distinct competitive advantage. Our tax professionals are committed to developing and implementing bright ideas, intelligent strategies, and innovative solutions for our clients that minimize both current and future tax liabilities. We believe in a proactive, rather than reactive, approach to providing tax advisory services and go beyond routine tax compliance by consistently bringing leading-edge ideas and strategies to our clients' attention.

• Corporate Tax Services

The professionals at D&D possess the right combination of compliance, consulting, and industry experience required to meet the tax needs of your business. Our tax professionals go beyond providing standard tax compliance services by evaluating tax alternatives that help you make informed decisions. We work closely with our clients to ensure that they are in compliance with income tax laws, while at the same time, minimizing both current and future tax liabilities. Our unique approach to tax preparation is an extension of our firm's organizational structure, which is not segregated between audit and tax departments. This eliminates the need for dealing with two separate groups of professionals and puts the onus on the accountants to obtain as much of the tax information as possible while performing fieldwork. The result is an efficient tax engagement with minimal disruptions to your staff.

We have made tremendous investments in leading-edge tax preparation and research capabilities, and believe that our software and research tools are the best in the business. With daily online updates of recent regulations and court decisions networked to our staff and complete fifty-state capabilities, we are capable of addressing every conceivable tax issue or tax filing that may arise.

In order to obtain the maximum benefit from tax advisory services, it is essential that tax planning occur continuously throughout the year. In this context, we place a strong emphasis on periodic meetings with management in order to discuss new regulations, tax strategies, and planning ideas. Such forums provide us an opportunity to minimize the year-end tax liability and will allow us to focus on what is important to you.

• International Tax Services

Multinational organizations now face increasing demands from different jurisdictions as governments and tax authorities continue to pursue new revenues on international activities. We understand these challenges and have built a team of tax professionals with the experience to create cross-border tax solutions. Among the many tax issues facing international trade, establishing transfer price policies ranks among the most important as it influences manufacturing, distribution, and the lending of capital. For the uninformed, this is an area that can result in devastating unintended taxes and penalties. We have significant experience dealing with these issues and have assisted numerous clients with the development of intercompany pricing strategies that minimize worldwide taxes and meet the technical tax requirements of each jurisdiction. Furthermore, we have an excellent record of representing our clients before the Internal Revenue Service International Division.

• Estate Planning

D&D has committed significant resources to assist our clients with their personal estate planning needs. Our comprehensive estate planning process can help you meet any of the following objectives:

• Protection of loved ones
• Minimization of estate taxes
• Provision of adequate estate liquidity
• Assurance of competent management of assets
• Direction of the disposition of assets

Our estate planning process is structured into four phases: data accumulation and goal-setting; analysis and recommendations; implementation; and periodic monitoring. We begin by obtaining a thorough understanding of your current financial situation and goals through personal interviews and questionnaires. Once the fact-finding is complete, we analyze and evaluate the information and prepare a detailed written report that outlines your current financial condition and proposes a detailed asset disposition plan. After you and a D&D professional have reviewed the plan and have determined the direction that best fits your personal situation, we schedule meetings with your attorney and other advisors. We take an active role in managing the implementation process to assure that all necessary steps are taken by the appropriate professionals.

With tax laws constantly changing, it is vital to review your plan on a periodic basis. We will meet on a regular basis to monitor your plan and revise it if needed. Since your plan is customized for your specific situation, revisions can be made easily to reflect changes in the economy, tax regulations or your personal situation.

We can also provide administrative services for estates and trusts, including the preparation of estate, gift and fiduciary tax returns as well as business valuations. Our Partners also act as executors and trustees.