**Our CPAs, Nancy D. Hayes, CPA, David A. Scaramozza, CPA, Amy K. Wild, CPA, Carter, Hayes + Associates, P.C. are committed to providing high quality service at a fair price to small and medium sized organizations. Personalized communication with directors and management enhances the quality of our services. Timely service with an emphasis on prospective planning and efficiency is the hallmark of our firm. The information explosion, from the expanding tax code to more complex financial reporting requirements, has made life challenging. Today's environment also forces managers to locate competent advisors. We provide managers with a clear alternative to the limited capabilities of a sole practitioner and to the sometimes impersonal large firms. In addition to providing traditional accounting services; such as, audits, reviews and compilations of financial statements, we initiate planning for the future. We help our clients control costs, taxes and profitability.