Martin, Harps, Syphoe & Company

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A significant portion of the firm's practice is rooted in our audit services.

Our philosophy in auditing is to take an open-minded approach to each engagement. While maintaining our independence, we are sensitive your needs and circumstances.

Our belief is that an audit should provide more than an opinion on your financial statements, but also, concern about your financial and operational well being during the audit.

Three of the key elements in efficiently completing an audit are planning, programming and the personnel. By thoroughly planning and programming, we can effectively control the scope of our audit work to concentrate on areas of risk inherent in your business. This minimizes audit hours and eliminates any unnecessary focus on areas that are immaterial. Personnel for the engagement are selected based upon their unique capabilities and the requirements of the assignment.

As a result, your business is studied in depth so that we fully understand it. Then the business is critically analyzed to afford us a reliable basis for offering suggestions that lead to monetary and management improvements, which we communicate to you in our management letter.

In addition to rendering opinions on its financial statements, we evaluate an organization's:

  • Internal control structure
  • Compliance with applicable laws and regulations
  • Efficiency and economy of operations
  • Effectiveness in achieving planned results


In most instances, our tax clients are either audit clients or those for whom we perform tax services on an ongoing basis. Such associations are conducive to the development of sound client services. Clients who are both audit and tax clients receive a coordinated audit and tax effort. This approach results in a timely analysis of the relationships of audit and tax matters due to their direct correlation to each other and to other areas of your company.

When we perform tax services apart from auditing, the tax work is performed to include consideration of its ramifications on other areas of your business.

Our tax engagements include:

  • Tax return preparation and reviews
  • Estate tax planning
  • Income tax planning
  • Tax rulings
  • Assisting clients with examination of their returns by taxing authorities
  • General consultations


We assist our clients in many areas of business. All of our advisory engagements are tailored to your specific needs.

We start with analysis of the engagement to determine the scope of services required. We believe and know from experience that the collaboration of knowledge and effort of MHS and your personnel provide the greatest opportunity for success. Some of our consulting engagements are as follows:

  • Salary Classification/Compensation Study
  • Feasibility Studies
  • Revenue Enhancement
  • Economic Impact Studies
  • Lottery Design and Selection
  • Construction Close-out
  • Review and Design Internal Controls

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