Financial Statement Services

We offer four levels of service on the financial statements that we prepare: Audit, Review, Compilation, and Financial Statement Preparation. All work is performed in accordance with standards established by the American Institute of Certified Public Accountants.


An audit provides the highest level of assurance. An audit is a methodical review and objective examination of the financial statements, including the verification of specific information as determined by the auditor or as established by general practice. Our work includes a review of internal controls, testing of selected transactions and communication with third parties. Based on our findings, we will issue a report whether the financial statements are fairly stated and free of material misstatements.
Click Here for more information about our audit services.


A review consists of performing inquiry and analytical procedures that provide us with a reasonable basis for expressing limited assurance that there are no material modifications that should be made to the financial statements in order for them to be in conformity with generally accepted accounting principles.


A compilation provides the lowest level of assurance. It is, presenting in the form of financial statements, information that is the representation of management without attempting to express any assurance on the statements.

Financial Statement Preparation

Financial statements preparation services provide no level of assurance and are prepared directly from the client’s records without verifying the accuracy or completeness of the information. An accountant’s report is not issued, and each page of the financial statements include a notice that “no assurance is provided” on the financial statements.

Get to know us
Did you know our firm is comprised of professionals, each with a unique and experienced background?
Get acquainted with...
Jean Middleton, CPA
QuickBooks ProAdvisor®


Rukkila, Negro and Associates, CPAs, PC
310 Shelden Avenue • Houghton, MI 49931
906.482.6601 TEL   906.482.9046 FAX

Contact Us | Web Site Disclaimer


Website development: Opusweb