Attest
Confidence You Can Count On
When your business, lenders, investors, or regulators need confidence in your financials, attest and assurance services lay the foundation. At CTBK, we go beyond box-checking—taking a proactive approach to uncover risks, improve operations, and deliver clear, strategic insights. With partner-level involvement on every engagement, we provide the reporting and guidance you need to operate with confidence and clarity.
I’m looking for…
That’s why CTBK takes a proactive approach to traditional attest services, energizing our team’s creativity, and resulting in innovative solutions to maximize revenues while controlling costs.
To achieve this balance, we work closely with each client to develop an adequate understanding of the business at hand, so we can gain a level of awareness of any issues that may affect operations.
There’s the standard level of issuance of financial statements, and then there are the levels above that. You will always find CTBK going that extra mile, fearlessly conquering any obstacles along the way. We love to get our steps in.
Attest Services
If you’re looking for “above and beyond”, you’ve found us.
Our team surpasses the standard issuance of financial statements by providing a management letter, which contains feedback on internal control issues, revenue opportunities, and potential operational efficiencies. These letters include actionable recommendations that can result in:
- Cost Reductions
- Enhanced Revenues
- Increased Productivity
- Safeguarding of Assets.
Our Attest Approach: Two Phase Process
Phase 1: Planning and Risk Assessment
Before we test a single balance, we invest the time to truly understand your business.
During Phase 1, we evaluate, document, and where necessary test the control systems and monitoring procedures in place. We identify control weaknesses, assess risk across each balance sheet area, and communicate findings to management before year-end.
Our belief is that open, early communication eliminates surprises. At the conclusion of Phase 1, all accounting or system issues are shared with management, along with preliminary management letter observations. This transparency ensures that by the time we reach Phase 2, our team and yours are fully aligned.
Phase 2: Focused Substantive Testing
This is the lead-in to meaningful and effective ideas.
With a clear risk picture in hand, Phase 2 focuses on targeted testing of account balances using schedules provided to our team. We are acutely aware of the tax implications of every item we review, and we coordinate the collection of tax documentation during this phase — eliminating duplicate requests to your staff.
Every member of our professional team carries a working knowledge of taxation and the ability to identify tax-saving opportunities during the attest process. This integrated approach is a key part of the CTBK difference — tax and attest work together so your team only handles requests once.
Looking for an effective attest process? CTBK has the key.
For our team, the human connection is the pillar of our firm and its success; and with that, we are sure to communicate throughout the process to:
- Ensure the appropriateness of planned attest procedures
- Deal with recommendations in a constructive and timely manner
- Be aware of changing conditions and circumstances, ready to adapt as needed
CTBK provides attest and assurance services to businesses across Buffalo, NY and Western New York, delivering audits, reviews, and financial reporting support tailored to your organization’s needs. Our team works closely with management, lenders, and stakeholders to ensure accurate financial statements, strong internal controls, and full compliance with accounting standards and regulatory requirements.
Whether you’re preparing for an audit, seeking financing, or strengthening financial transparency, our proactive, communication-driven approach helps you navigate the attest process with confidence.
Teaming Up for Employee Benefit Plans
Our team is specifically trained in auditing employee benefit plans and financial statements. We audit over 60 plans, providing both limited and full-scope attest services across a wide range of plan types including the following:
- Defined Benefit Pension Plans
- Health And Welfare Plans
- Employee Stock Ownership Plans (ESOP)
- Defined Contribution Plans (Profit sharing and 401(k) plans)
CTBK is a member firm of the AICPA’s Government Audit Quality Center and the Employee Benefit Audit Quality Center. These two centers are technical resources for CPA firms that provide services to governmental, not-for-profit, and employee benefit plan audit clients. As a member firm, we adhere to strict continuing education requirements for all partners, principals, and managers involved in providing services to clients in these industries.
Our competitive pricing and one-team approach make us a reliable resource; let our team take care of yours.
SOC Reports
No matter the size or type of industry, CTBK performs System and Organization Controls (SOC) reports.
SOC audits are one of our firm’s specialties, and we perform each audit to meet the highest levels of scrutiny to satisfy the organization in need. Whether the reporting requirements are simple or complex, our team can help.
SOC reporting options include SOC 1, SOC 2, and SOC 3:
SOC 1
A SOC 1 report evaluates a service organization’s controls over financial reporting. These reports are most commonly required by user entity auditors as part of their audit planning and are important for regulatory compliance purposes.
SOC 2
A report that addresses types of third-party risks outside of financial statement reporting, such as assurance over critical systems, sensitive data used to provide outsourced services, etc. SOC 2 reports can cover between one and five of the Trust Service Principles, which include:
(1) Security, (2) Availability, (3) Processing Integrity, (4) Confidentiality, and (5) Privacy.
All SOC 2 reports are required to cover Security.
SOC 3
A valuable report for when an organization decides it does not want to reveal the details of its controls or when a user organization requests a SysTrust for Service Organizations seal. The SysTrust seal is a symbol that can be displayed on a service organization’s website after the completion of a SOC 3 report.
CTBK will work with any organization in need of a SOC report and find the one that is most applicable to the organization’s specific needs.
We are transparent through the report process in all examinations and assessments so the organization always has a clear view of where they stand in the process.
At completion, we issue the report and provide suggestions to enhance controls and operating efficiencies noted during the attest procedure.
Additional Assurance and Attest Services
In addition to our traditional assurance services, we also render accounting services for locally owned, privately held businesses.
These services include the following:
- Interim and Annual Compilations
- Reviewed Financial Statements
- Projected and Forecasted Financial Statements
- Assistance with Internal Budgeting and Forecasting
- Assistance with Development of Internal Monthly Financial Reporting
- Mergers and Acquisitions