Cummings, Ristau & Associates, P.C. is a full service public accounting firm, offering a full line of specialized and personalized services to banks, bank holding companies, credit unions, and other businesses. We provide the following professional services and products to over 75 banks and credit unions in Missouri, Illinois, and Florida, in the areas of
Accounting
We offer a full range of accounting services for your financial institution or small business, including
- Financial Statement Preparation (compilations and reviews)
- General Ledger Preparation
- Bookkeeping Services
- Payroll Services
- Payroll Tax Preparation Services
Back to the top
Auditing
We offer the full range of professional services in this area for financial institutions and other businesses
- Certified Audited Financial Statements, including SEC reporting for those banking organizations whose stock is publicly traded
- Agreed Upon Procedures
- Employee Benefit Plan Audits (in accordance with ERISA)
Back to the top
Standard Bank Directors’ Examinations
We offer a cost-effective alternative for meeting all regulatory and bonding company requirements. What makes our standard product unique?
- Standardized Examination Procedures - specifically developed audit programs and procedures that are cost-effective, yet thorough
- Inclusion of Regulatory Compliance Procedures - includes regulatory compliance testing tailored to your individual bank’s needs
- Continual Communication - we keep in contact throughout the year, allowing us to provide a higher level of service. You won’t be special-billed for phone calls, and we welcome such interaction as part of the total service package
Back to the top
Specialized Community Banking Services
- External Loan Reviews - cost effective outsourcing alternative to full time personnel
- Outsourcing Internal Audit - cost-effectively performed for numerous banks of all sizes
- Strategic Planning
- Bank Acquisition / Merger Assistance
- Due diligence procedures for acquisition/merger candidates
- Transaction Structuring
- Regulatory Filings
- Analysis of acquisition/merger issues
- Information Security Program Risk Assessment Documentation and Testing (pursuant to GLBA)
- IT Controls Review and Analysis
- Regulatory Compliance, all areas
- Internal Control Reviews for
- FDICIA
- Sarbanes-Oxley Act (Section 404)
- Corporate Profit Planning & Improvement
- Corporate Budgeting and Financial Management
- Regulatory Filings (Call Reports, FR-Y9’s, FR-Y6, etc.)
- Asset/Liability Management Assistance
- Subchapter S Elections and Conversions
- Trust Department Audits and Reviews
- ACH Self-Audits as required by NACHA
- STAR, NYCE, PULSE required audits
- Real Estate Cost Segregation Studies
- Fixed Asset Administration
Back to the top
Regulatory Compliance
Our regulatory compliance professionals can supplement your internal compliance personnel on an outsourcing basis or handle the entire compliance function. Our services include:
- Complete Compliance Audits
- Special Compliance Audits (HMDA, CRA, Bank Secrecy Act, Flood Insurance, Fair Lending)
- Outsourcing of the Internal Compliance Function
- Monitoring and Design of Policies and Procedures
- Compliance Training
Back to the top
Tax Services
Our experienced professionals will meet all of your tax needs, and we believe tax planning is our most beneficial service. We will assist you in maximizing after-tax earnings and avoiding unexpected exposure to tax deficiencies. Equally important is our ability to explain complex tax situations in a simple and understandable manner. Our tax preparation and planning services include:
- Preparation of Federal and State Returns
- Corporations
- Partnerships
- LLC’s / LLP’s
- Estates and Trusts
- Not-for-Profit Organizations
- Individuals
- Representation in IRS Discussions / Examinations
- Corporate Tax Planning, Research, and Strategies
- Calculation of Accruals, Including Deferred Taxes
Back to the top
