Navigating attest and non-attest Complexities head-on.

Our roots go back to 1955 when Raymond F. Book & Associates, P.A. was created to serve clients with accounting and tax needs. In 2023, the attest and assurance services division was moved to Atlantic Blue Advisors, LLC to continue to provide exceptional service to our clients. At Atlantic Blue Advisors, LLC, we provide our clients with attest and non-attest services. Licensed CPAs have the right degree of expertise, education, and regulatory oversight to conduct attest engagements following professional standards. If you choose to engage us, you can be confident that we have the credentials and resources to do the job well.

Experience serving
Over 2,000 clients
Various credentials to perform all levels of attest services
Extensive Tax
Knowledge base
And resources

An audit is the highest level of assurance service that a CPA performs. The CPA is required to be independent, obtain an understanding of your internal control, and assess fraud risk. This is done through inquiry, inspection, observation, third-party confirmations, examination, analytical procedures, and other procedures in accordance with Generally Accepted Auditing Standards (GAAS). The CPA will issue a formal report that expresses an opinion on whether the financial statements are presented fairly, in all material aspects, in accordance with the applicable financial reporting framework.

A review is more involved than a compilation and is intended to provide a user with a level of comfort on their accuracy. At this level of service, the CPA performs analytical procedures, inquiries, and other procedures to obtain “limited assurance” on the financial statements. The CPA is required to be independent when performing a review. The CPA will issue a formal report that includes a conclusion as to whether, based on the review, the CPA is aware of any material modifications that should be made to the financial statements in order for them to be in accordance with the applicable financial reporting framework.

At this level of service, the CPA is required to read the financial statements in light of the financial reporting framework being used and consider whether the financial statements appear appropriate in form and are free from obvious material misstatements. The CPA does not obtain any assurance for a compilation because the CPA is not required to verify the accuracy or completeness of the information provided.

An agreed-upon procedures engagement is an attestation engagement in which the CPA performs specific procedures on subject matter and reports the findings without providing an opinion or conclusion. The CPA must be independent. An example of an agreed-upon procedures is the review of internal controls. Agreed-upon procedures can be useful for companies or organizations that need a report of findings on specific matters, but do not require a financial statement audit where formal opinions or conclusions are drawn.

With fraud ever evolving, and on the rise, organizations rely upon Certified Fraud Examiners (CFEs) to help safeguard their business from fraud’s devastating impact.

Our services include:

  • Internal control reviews
  • Reviewing statements and records for evidence of suspected fraud
  • Policy and procedure assistance
  • Fraud risk assessments
  • Fraudulent financial transactions analysis
  • Forensic accounting

Delaware law firms are required to comply with Rule 1.15 and 1.15A of Delaware Lawyers’ Rules of Professional Conduct. We perform pre-certification procedures to report compliance with the Lawyer’s Fund for Client Protection (LFCP). The pre-certification is typically submitted to the Lawyer’s Fund when the attorneys file their annual registration statements and certificates of compliance. The managing attorney for each firm must certify their books and records to comply with Rule 1.15.

Sarah Dill CPA, CFE

Sarah has been involved in the public accounting industry since 2004, with an emphasis on audits, reviews, and compilations for private organizations including construction, educational facilities, governments, restaurants, and nonprofits. Sarah was a partner at Raymond F. Book & Associates, P.A. CPAs, from 2016 until it joined with Savant Tax & Consulting in 2023. She has since formed Atlantic Blue Advisors, LLC to continue to provide auditing and assurance services.

A 2004 graduate of the University of Delaware, Sarah holds a bachelor of science degree in accounting. She received her CPA certificate from Delaware in 2006 and her CFE certification in 2018. Sarah’s professional affiliations include memberships in the American Institute of Certified Public Accountants, the Association of Certified Fraud Examiners, and the Delaware Society of Certified Public Accountants.

In her free time, Sarah enjoys camping and spending time with her family, friends, and her two-year old beagle.

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Atlantic Blue Advisors, LLC
34382 Carpenters Way, Suite 6
Lewes, DE 19958