An important aspect of our practice, and the attribute differentiating us from many other accounting firms which focus on a historical perspective, is our approach in rendering our Advisory Services. This concept evolved from two distinct philosophies: the historical and analytical basis of traditional accounting and the entrepreneurial management style of closely-held businesses. Bringing these two philosophies together in a single advisory function allows SM&L to offer sound financial management counsel through our unique group of consultants. We actively serve as a catalyst and render technical assistance during the strategic planning process, and counsel business owners during the difficult times of business commencement growth, merger, acquisition and divestiture negotiations. We also focus on issues which are unique to closely-held businesses, such as ownership continuation within the family.