Auditing - Audits are the flag-ship of our services we offer.  Auditing services include those in compliance with Yellow Book standards, Uniform Guidance standards, and standard audits in compliance with GAAS.


Reviews - Reviewed financial statements are a lower level of assurance than audits.  The procedures are designed to inquire with management as to whether FASB or GASB guidelines are being followed.  Analytic procedures are used in assist in these procedures.


Compilations with Full Disclosure - The lowest level of assurance services is a compilation of the financial statements from the records of the entity.  These compilations will include the full disclosures required by FASB or GASB accounting pronouncements.


Agreed-Upon Procedures- If you need something other than an audit, review or compilation we can develop agreed-upon procedures.  These types of engagements would include mileage audit of governmental entities, confirmation of receivables or payables, or verification of procedures or controls of internal  controls.


Internal Audit Services - We can provide your organization with regular internal audit services designed specifically for your risk areas. Internal audit services are generally provided on a quarterly basis.


Closing General Ledger and Preparing for Audits - If your organization does not have the resources to close the general ledger and prepare for the audit, we can help!  We will work as part of your accounting department and prepare all closing entries, prepare workpapers for the auditors, and draft the financial statements and footnotes.  We will also work with your auditors during the entire audit process.


Services Provided

Governmental Auditing - We provide 'Yellow Book' audits in compliance with Uniform Guidance for recipients of Federal funds. Governmental auditing services may include state and local entities such as cities, authorities, or other political sub-divisions, non-profit organizations, or any other organization receiving Federal funds

Non-Profit Organizations - We provide audits of public and private foundations, community action agencies, charitable organizations and other such non-profit organization.

College and Universities - We have audit more small to medium sized colleges and universities in Oklahoma, including their foundation component units, than any other single audit firm over the past 5 years. 

Construction Industry - We provide audits or reviews of construction companies needing assurance services for bonding requirements.


Industries Served

We believe our audit quality and client service is unparalleled, in that our people can be pleasant to work with, courteous to the company's staff, and operate with any surprises.  We believe auditors should be helpful assets to management.  We are confident out quality and client service will stand strong when compared to other auditing firms. 

Hinkle & Company, PC has provided auditing services for almost 20 years.  We have intentionally focused our growth on small and manageable group of high quality clients.  This  allows us to commit a substantial amount of time and personal service by our top professionals as opposed to sending staff members out with only top professionals arriving at the end of fieldwork.

Audits, Reviews, Compilation & Agreed Upon Procedures