C.O.R.E. Services is a CPA firm offering auditing and advisory services to Community Associations where the boards are focused on doing things right and ensuring effective financial information is generated for the owners. We believe strongly in independence, objectivity and good old fashioned professional skepticism. Our audit procedures are part sleuthing and part corroboration. We look for unique patterns to keep management on its toes and always look to ensure that the board has authorized material transactions; either through the budget process or through separate approvals. We don't think it is asking too much to get permission before money is spent. The Auditors' Guidelines We only believe half of what we see and nothing of what we are told. When in doubt, independently verified information wins. We are not paid to trust you. We are not part of the management team: We are the independent voice of reason and comprehension. Management has their job. They exist to carry out the board's wishes and to record financial transactions to the accounting system. Management selects the processes and is responsible for the fair presentation of the financial information reported. The board has its job. They exist to oversee management and ensure that things are happening as they should. The auditor exists to help the owners rely upon the financial statements issued by management. If you have questions about auditing, accounting or some best practices when it comes to managing your association, feel free to ask. you can find more about us on the web at www.core-acct.com