Jerry L. Uitermarkt, CPA Stanley J. Schuring, CPA/PFS, CFP Wendy L. Sims, CPA Dale S. McCleish, CPA David E. Storm, CPA; Dean L. Vander Wilt, CPA; Michael D. Ver Meer, CPA Kristy D. Van Maanen, CPA; Heidi S. Ernst, CPA Douglas L. Uitermarkt, CPA; Martha A. Verhey, CPA
Professional Competence Your CPA has demonstrated professional competence by meeting high education and experience standards for the accounting profession, passing a rigid nationally-uniform examination, and meeting state licensing and continuing education requirements.
	Confidentiality All matters handled by us are treated with strict confidentiality and the high standards of the accounting profession's Code of Ethics. No information about your affairs will ever be released to unauthorized persons.
Communication Open communication is a vital factor in any good client-professional relationship. Our goal is to communicate with you in a manner that leaves you well informed and comfortable. Feel free to discuss your needs and objectives with us. Discuss fees and how your work will be handled, and ask questions about anything you don't understand.
	Fees Our fees are not fixed by the accounting profession. They are based on the time and expertise required for each engagement. Our objective is always to give you as much value as possible for the fee charged. At the initial conference, we discuss the nature of the work to be done for you and the fee arrangement. In addition, we encourage you to discuss fees with us at any time.
A website can only begin to tell you about us and the services we can provide for you. We'd like the opportunity to meet you and to discuss your accounting needs. Let's get together.

011601 sr