CSD
Advisors, PLLC was formed on January 1, 2006 when the
Livonia, Michigan office of Ciulla, Smith & Dale, LLP
became a separate entity. The firm was originally
formed in 1952 when Raymond C. Moore, Roland E. Smith &
Frank J. Dale formed the partnership of Moore, Smith &
Dale. The length of time that the firm has been in
existence combined with the minimal turnover of clients and
quality of our staff is evidence of the fine professional
organization that we are.
Our size allows us to be
flexible and operate on a rather informal basis, yet serve a
diversified clientele with a high degree of
professionalism. Our clients are engaged in
manufacturing and in other areas such as health care,
software development, engineering, construction, real estate,
recreational facilities and not-for-profit entities. We
provide our clients with a wide range of audit, accounting,
tax and business advisory services, consistent with ethical
and professional standards and regulatory requirements in the
United States and with limitations imposed by our firm's
membership in the American Institute of Certified Public
Accountants (AICPA).
Staff turnover at CSD Advisors, PLLC is exceptionally low in
relation to other accounting firms. This results in
more experienced personnel, greater continuity in the
staffing of engagements, and minimal training on each
engagement. In addition, our approach to serving
clients results in a higher level of partner
involvement. This enables us to respond timely,
effectively and creatively to opportunities or problems.
PEER REVIEW
Members of the AICPA who are engaged in the practice of
public accounting in the United States are required to be
practicing in firms enrolled in an AICPA approved
practice-monitoring program. CSD Advisors, PLLC is
enrolled in the AICPA Peer Review Program. By enrolling
in this program the firm must comply with the AICPA's quality
control standards and have a peer review of our accounting
and auditing practice every third year by a team of CPA
reviewers. Peer reviewers evaluate a firm's quality
control system against standards established by the AICPA,
and determine whether a firm's policies and procedures are
adequate to achieve the objectives of quality control for a
CPA firm. In our most recent peer review, which was
conducted in June 2019, we received an unmodified opinion
with no accompanying letter of comments.