We are Certified Public Accountants and we have been offering tax, accounting, and business management services to the Toledo community since 1978. We serve a broad range of clients, with emphasis on closely-held corporations, partnerships, limited liability companies, and individual proprietors. We have developed areas of particular specialty in real estate, residential and commercial construction, manufacturing, legal practices, bankruptcy fiduciary accounting, and wholesale distribution. Some of the industries we represent are as follows:

ARCHITECTS/ENGINEERS**ATTORNEYS**AUTOBODY AND TRUCK REPAIR SHOPS**AUTOMOTIVE**CONSULTING**MANUFACTURING**MACHINE SHOPS/TOOL & DIE**MANUFACTURERS' REPRESENTATIVES** MARKETING**MEDICAL/PHYSICIANS & DENTISTS**CONTRACTORS/CONSTRUCTION**DAY CARE CENTERS**EQUIPMENT SALES/LEASING**HOME BUILDERS/DEVELOPERS**REAL ESTATE/REALTORS**SELF-EMPLOYED BUSINESSES**TRUSTS

Although we are frequently hired to prepare audits, many small businesses are operated entirely by individuals who are more interested in information than verification. For these companies we most frequently prepare compiled or reviewed financial statements, including many of the same disclosures and footnotes that appear in audited reports.

We also provide accounting and record keeping functions. An independent reviewer, usually the audit partner or audit manager, monitors the quality of auditing and accounting services on each account.

The intimate knowledge of our clients' businesses gained from handling taxes and finance can translate effectively into meaningful business advice. The partners at Miller Gardner often combine this inside expertise with an objective viewpoint to help clients solve a wide range of management problems impacting the profitability of the company. Our consulting services include planning for bank loans and other financing; hiring and training of bookkeeping personnel; assisting with acquisitions, mergers, sales and corporate reorganizations; providing systems improvements and controls; preparation of forecasts and cash flow statements; and other financial planning.

The team of tax specialists in the Miller Gardner Tax Department is oriented to reducing the tax burden of our clients through effective tax planning. Our services include researching and resolving specific tax problems, estate planning, planning for pension and profit sharing programs, preparation of all tax returns, and representation before taxing authorities.

We believe in the value of relationships. We view every client relationship as a partnership, and truly believe that our success is a result of your success.

We are committed to providing close, personal attention to our clients. We take pride in giving you the assurance that the personal assistance you receive comes from years of advanced training, technical experience and financial acumen. Our continual investment of time and resources in professional continuing education, state-of-the-art computer technology and extensive business relationships is indicative of our commitment to excellence.