Client Records

It is the practice of our firm to provide our clients with a “Client Copy” of all work product we are engaged to produce, including all of the following if required to be prepared by us as part of the engagement:

  • federal, state and local personal income tax returns,
  • federal partnership, corporation or fiduciary income tax returns,
  • Pennsylvania partnership, corporation or fiduciary income tax returns,
  • Pennsylvania Capital Stock Tax or Corporate Loans tax returns,
  • state franchise tax or income tax returns for those states specifically requested by the client to be prepared other than Pennsylvania,
  • federal, state and local payroll tax returns,
  • local business privilege or mercantile tax returns,
  • compiled, reviewed or audited financial statements,
  • other requested compliance documents such as census forms, decennial registration and various initial registration applications.

In addition, we do not retain any original documents provided to us by our client or their representatives.  All original third-party documents and client-provided records other than those intended to be representations made by the client or other third parties to its auditor are returned to the client during or at the completion of our engagement.

All working papers produced by our firm in the conduct of its engagement on behalf of our clients are the property of our firm.  [See Ownership of Working Papers.]

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Roy & Associates, PC serves clients in western Pennsylvania located predominantly in Westmoreland County, Allegheny County, and Fayette County.

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