Partner Brian Wilterink Discusses WNDE’s Attestation Services

Brian Wilterink, CPA, is an audit and assurance partner with White Nelson Diehl Evans LLP. He has 31 years of experience in public accounting, having worked his entire career with WNDE. He is director of the audit and assurance group and serves on the firm’s executive committee.
Brian earned his Bachelor of Arts degree from Cal State Fullerton in 1989. He earned his CPA designation in 1985. He specializes in the areas of manufacturing and distribution, employee benefit plans, real estate, construction, nonprofit organizations and financial services.
He recently discussed the attestation services offered by WNDE.
What are the different levels of attestation service companies request from WNDE?
The three levels of service that we apply to financial statements are an audit, a review and a compilation. In addition to reporting on financial statements, we also provide agreed upon procedures engagements, financial forecasts and projections, consultations that include quality of earning for the purpose of a merger or acquisition, litigation support and other attestation services in which we apply our professional skills to measuring a subject matter against defined criteria.
To whom is the attestation information provided?
The primary users are owners, management, banks and financial institutions, and then customers, vendors and regulatory organizations.
When would companies request attestation services?
There is usually an annual reporting requirement for financial statements. Other services are provided on an as-needed basis.
What are some of the industries for which WNDE provides attestation services?
They include manufacturing, distribution, non-profits, government, technology, real estate, financial services, health care, staffing, retail and leasing rentals.
What should a company look for when selecting an accounting firm to provide attestation services?
Some things they should consider are:
Industry experienceCan the firm perform in accordance with professional standards?
Credibility and reputation with financial institutions
Cost
WorkabilityDoes the firm have the ability to work with client schedules and provide continuity of staffing? Do they have an availability of staffing with high partner involvement?
Size If the firm is too big, they may have high experience and credibility, but can come with a high cost and be difficult with which to work. If the firm is too small, they may have a low cost, but have a low level of experience and credibility and a lack of resources.
Peer review results
What experience does WNDE staff have in providing attestation services?
Most partners at White Nelson Diehl Evans have more than 25 years of experience in their field. And, more than 50 of our staff members each have more than a decade of experience assisting clients with their financial reporting and other consulting and attestation engagements.