Borhart Spellmeyer & Company

Our firm has developed with the basic tenet of the original founders: quality, integrity, and personal service. Because of our approach to client service, the firm’s structure more closely resembles a law firm with a small partner to staff ratio as opposed to the pyramid structure of larger accounting firms. Our clients can expect to obtain close contact with a partner of the firm and will also have a manager assigned to the account. In this manner, we strive to provide a level of service compatible with the needs and expectations of our clients. We believe ongoing contact is critical to provide a level of service that serves the needs of the client as opposed to limiting contact to a year-end compliance engagement. While financial statement audit and tax compliance engagements are often the foundation of our client relationship, we strive to go beyond those matters to gain a knowledge and understanding of the company’s operations. With that in mind, we establish a service plan along with the client’s management and seek their ongoing feedback regarding our service. Our firm offers a wide range of services to our individual and business clients. Because our firm is relatively small, our clients benefit by getting personalized, quality service that is beyond comparison. Below we have listed some of the services that we offer to our clients along with a brief description. As the list below is by no means all-inclusive, please feel free to inquire about a service if you do not see it listed.
(Click Service Title For Details)

	Personal Financial Planning		Audits, Reviews and Compilations
	Financial Statements		Tax Services
	Tax Planning & Preparation		IRS Representation
	Consulting Services		Business Valuations
	Estate Planning		Retirement Planning

Personal Financial Planning

A properly structured financial plan enables you to face any financial challenge that may present itself at each stage of your life. Through the financial planning process, we can help you assess your financial needs and develop strategies that will enable you to achieve your goals and strengthen your financial security.

Audits, Reviews and Compilations

We view our role in the financial reporting process as an opportunity to provide constructive solutions for maximizing your company's profitability and efficiency. We provide financial reporting on all three levels of assurance:

*Audit- an intensive examination with the highest level of assurance

*Review - some analytical procedures conducted with limited assurance

*Compilation - based upon client information provided and used primarily for internal use.

Financial Statements

We can assist you in the preparation of your financial statements in accordance with professional standards, but express no opinion or any other form of assurance on the underlying information included in them. The financial statements produced can be a useful tool for management for making financial decisions.

Tax Services

We prefer to take a proactive vs. reactive approach to tax services. By keeping current on new tax laws and legislation, we are in a position to identify key tax planning opportunities that minimize both your current and future tax liabilities. We provide our individual and business clients with the taxation expertise and knowledge that they deserve throughout the year. Tax services offered include but are not limited to:

*Tax planning & return preparation

- Individuals

- Corporations

- Partnerships

- LLCs/LLPs

- Estates, trusts & gift

- Not-for-profit organizations

*Taxing authority representation

*Divorce and support issues

*Tax effects of buying/selling a business

Tax Planning & Preparation

Tax planning and preparation form a winning combination for our successful individual and business clients. Whether you are an individual or a multi-tiered partnership, our experienced staff can develop tax strategies that take advantage of new tax laws and legislation.

IRS Representation

During our years of experience dealing with many taxing authorities, we have achieved a level of competence that can ensure our clients they are being properly represented before the various federal and state tax agencies.

Consulting Services

We gauge our worth by the personal and business successes of our clients. We can help your business identify areas negatively affecting profitability and growth and develop solutions that are practical and technically sound. In addition to acting as a sounding board for management, we provide comprehensive, flexible strategies that address the issues affecting your business. The following is just a few of the areas in which we provide consulting services:

*Accounting software selection and implementation

*Type of entity selection

*Business valuations

*Buying/selling a business

*Computer systems

*Financial & retirement decisions

*Estate, trust & gift planning

Business Valuations

Whether you are thinking of buying a new business or in the midst of a difficult divorce, the amount attached to the value of your business is important. We can provide useful and objective analysis to assist you in the valuation of any business in which you have an interest.

Estate Planning

Effective estate planning facilitates the orderly transfer of assets to your beneficiaries, provides security for your surviving spouse, and can reduce or eliminate the tax due on the transfer of your business and other assets. For business owners, providing for business continuity and succession of ownership is essential. We can guide you through the complex process of getting your financial affairs in order.

Retirement Planning

Successful implementation and periodic review of your financial plan will ensure financial independence during your working years and through your retirement years.