UMBACH & ASSOCIATES, LLP

CERTIFIED PUBLIC ACCOUNTANTS

SERVICES

Audits, Reviews, Compilations - we perform full audits of financial statements or, alternatively, reviews or compilations when audits are not required.

Agreed-upon Procedures - we perform specified procedures required by companies for a variety of purposes (e.g., compliance with loan agreements, regulations, etc.).

Bookkeeping - we keep a company's books and records on our computer system and prepare monthly (and year-to-date) compiled financial statements (or only quarterly or annual financial statements if the company prefers).

Tax Preparation and Tax Planning Services - we prepare tax returns for corporations, partnerships, individuals, trusts, estates and non-profit organizations and we assist both individuals and businesses in structuring their affairs to minimize their tax burden.

Payroll Services - we process (and prepare checks for) a company's payroll and prepare all required quarterly payroll tax returns as well as year-end tax reports and W-2's.

Business Valuations - we perform business valuations to assist in purchasing or selling a company, as well as for estate valuation purposes.

Employee Benefits - we assist a company in setting up a 401(k) plan or a Section 125 "cafeteria" plan for the benefit of employees.

Litigation Services - we assist attorneys in a variety of ways, such as helping measure losses and damages or serving as an expert witness in areas which we are qualified.

Management Consulting - we assist a company in making the necessary decisions to operate their business on a day-to-day basis as well as to strategically plan for the future.

Mergers and Acquisitions - we assist through various aspects of mergers and acquisitions including acquisition reviews or audits.

                      Last modified: February 08, 2006