Rukkila Negro and Associates is a Certified Public Accounting Firm servicing the Western Upper Peninsula of Michigan. We provide professional services to a diversified group of clients in auditing and reporting, tax preparation and planning, accounting services, business valuation, and small business consulting services. We believe that public accounting firms are most valuable to their clients when they offer a wide range of services. We are committed to this objective, and pledge to maintain our services at the highest professional level.

Our Client Base

• Individuals, Partnerships, Limited Liability Companies, Family Limited Partnerships, and Corporations
• Estates and Trusts
• Professional Service Firms
• Manufacturing Companies
• Hotel Services
• Retail Organizations
• Wholesale Distributors
• Restaurants
• Real Estate Developers
• Construction Companies
• Contractors
• Technology-Based Organizations
• Non-Profit Organizations
• Local Governments (schools, cities, townships, etc.)
• Membership Organizations
• Emerging Businesses

Professional Conduct

Our professional team adheres to the independence, integrity, and objectivity rules and regulations of the American Institute of Certified Public Accountants (AICPA), the Michigan Association of Certified Public Accountants (MACPA), and the Michigan Board of Accountancy. Also, Rukkila Negro and Associates is a member of the National Association of Certified Valuation Analysts (NACVA).

Membership in the American Institute of Certified Public Accountants is voluntary. By accepting membership, a certified public accountant assumes an obligation of self-discipline above and beyond the requirements of laws and regulations.

The Code of Professional Conduct adopted by the AICPA provides guidance and rules to all members of the AICPA (public practice, industry, government, and education) in the performance of their professional responsibilities.

Rukkila Negro and Associates has elected to participate in the American Institute of Certified Public Accountants Peer Review/Quality Control Program. The Firm was admitted to membership in the AICPA Private Companies Practice Section for CPA Firms. Our most recent external peer review was successfully completed for the year ended June 30, 2003.

As members of the American Institute of Certified Public Accountants, each CPA is required to attend a minimum of forty hours of continuing education each calendar year. It is also firm policy that all non-CPA's attend continuing education as needed, and to meet government standards.

Meeting Your Needs

We are committed to utilizing the highest standards, the latest technology, and specialized expertise to bring you superior service and maximum value. You can expect to receive financial advice that is tailored to meet your financial goals, objectives, and needs. If you feel our dedication to your success would benefit you, your business, or someone you know, please do not hesitate to contact us. We are never too busy to help.