Not all clients are aware that auditors are required to provide you with certain information related to the audit.  This tends to occur at the conclusion of the engagement in the form of a letter to management (in the case of condos and coops, this is the Board). This management letter relays information required by professional standards on Auditor and Board responsibilities, regarding the scope and timing of the audit and any difficulties encountered in the audit, including the extent of any required adjustments to the financial statements and any disagreements with management.

Czarnowski & Beer provides comments and recommendations that are not just required but are intended to improve internal controls and/or may result in other operating efficiencies.  This helpful information allows management and the Board to enhance operations and minimize risk.   Comments and recommendations tend to cover broad aspects of your operations.