We help you provide dependable information for reporting financial data to key stakeholders such as your board, shareholders, customers, bankers, state and federal entities, and more. Not every business requires the same level of assurance for these various stakeholders, so our professionals work with you to tailor an engagement that is appropriate for your business needs and objectives.

Attestation services you can count on.

KMA performs analysis and review, according to established laws, regulations, and guidelines, then reports on the information you provided to the level appropriate for the engagement. Below are the service engagements we offer to you, in order of increasing level of involvement and requirements. At any point, please contact us to learn more.


When a bank asks for financial statements and other details, but they don’t need audited financials, we can help. These entities often appreciate that you are working with a CPA to provide the information they’re seeking.

We can compile various forms of financial information from your records. This is a lower-cost engagement than an audit because you don’t require that level of assurance. We do not verify the accuracy or completeness of the information you provide to us, nor do we express any opinion or provide any conclusions about the financial information you provide. Examples of compilation engagements can include preparation of:

  • Financial statements
  • Prospective financial information
  • Budget (“as if”) financial information to estimate the potential past or future effects of something
  • Other historical financial information


As your business grows and you need to secure additional and/or higher levels of financing, lenders asking for financial information typically want a higher level of confidence in the information you provide, but they stop short of asking for fully audited financial statements. A review engagement is less than a full audit of your financial information, but more than just compiling your information into a required or somewhat standard form.

During a review, KMA will perform limited analysis and other required procedures that will both satisfy us and provide limited assurance to whomever uses the financial information as to the accuracy of the information you provide.


KMA’s accounting professionals understand the need for audited financial statements to represent your viability as an ongoing business. Our experts review and gain the appropriate level of proof of the accuracy of your financial statements, so we can render an opinion as to their viability. This will require us to understand and test the following during the course of our audit:

  • Your internal controls, which are the process and procedures you have put in place to make sure you are accurately and properly accounting for the transactions in your business
  • The potential for fraud (deliberate mis-statement) and risk (potential unforeseen events) in your business
  • The accuracy of numbers represented in your financial statements, including independently verifying assets you have, amounts that you owe, and transactions that resulted in the balances on your financial statements

Our thorough process involves following strict quality standards over and above those required by our profession, and a deep commitment to excellence and integrity. When we complete our audit and issue our opinion, you can rest assured we have done everything we can to determine the veracity of the financial information you provided to us.


You may do business with a customer or government agency that requires you to meet specific performance standards, follow specific laws, rules, or regulations, or do work according to specific parameters. Therefore, you may need to prove your adherence to those requirements. This is where you would need an attestation engagement.

KMA can perform attestation engagements with regard to:

  • Compliance with specified laws, regulations, rules, contracts, grants, etc.
  • Effectiveness of internal controls over compliance with specified laws, regulations, rules, contracts, grants, etc.
  • Management Discussion and Analysis (MD&A) filed in annual reports to shareholders per SEC rules and regulations

The result of a successful attestation engagement is our opinion that, according to the parameters of the engagement and the information you provided, compliance was met.

401(K) Audit Services

401(k) plans have become one of the most popular benefits provided to employees to help them save for retirement. The Employee Retirement Income Security Act of 1974 (ERISA) requires that large 401(k) plans (i.e., those with 100 or more eligible participants) must be audited by a CPA on an annual basis. We provide timely, results-driven 401(k) audits at an affordable price. Our team will render an opinion on the financial data of your plan and help you with process improvements along the way.

In addition to performing the required audit of your 401(k) plan, the experienced professionals at KMA can help you review and manage your 401(k) plan in many other ways, such as:

  • Are you in full compliance with all of the federal rules and limitations and contract language of your plan document?
  • Do you have a game plan for next year’s 401(k) audit?
  • Have you ever considered unbundling your 401(k) plan from your current provider to substantiate the value provided?