Welcome to Summers, Carroll, Whisler LLC

By:Scott Houser on 5/2/2014

Thank you for visiting our website. We hope that you will take the time to browse the site and become better acquainted with ou....

Financial Institutions: Banking and Credit Unions

When choosing the firm to conduct your financial institution's audit, you need an expert partner, not just a vendor.  The best choice will be the firm that possesses mastery of the financial services industry and the regulations that apply.

The key to safeguarding against costly oversights and mistakes is the senior accountant on-site at the audit. Our senior staff members are financial institution specialists with unparalleled experience in all aspects of assurance.  Mere auditing experience is an insufficient qualification when it comes to the arcane area of regulatory compliance. The stakes and scrutiny are just too high.

Our staff offers their years of experience and professional insight to the financial services industry.

Professional Services:

When a certified audit is required, there are still minimum regulatory requirements that must be met. But in fact, it's trickier than that. Appendix A of NCUA's Supervisory Committee Guide states:
"NCUA is not representing that a Supervisory Committee which performs or has performed these minimum procedures, and these procedures only, will have fully me the requirements of Part 715. The Committee remains responsible to ensure that a complete set of procedures is performed."

The responsibility - and risk - still falls on you. In such an environment, you need confidence that you are meeting all standards that apply to your unique situation. Summers, Carroll, Whisler LLC is the expert partner who will give you that assurance.


Keeping abreast compliance issues is more daunting than ever. Compliance covers all areas of your institution's operations, and the regulations are constantly changing. A regular review and assessment is simply a must in this environment.

At Summers, Carroll, Whisler LLC, we have tailored our wide range of compliance services to the other great challenge that is present in your institution - time.

With all the demands and time restraints on your staff, we have found it is often easier to break down compliance into smaller areas. Doing so gives your staff time to develop a plan to correct any deficiencies found - in addition to doing their "regular" jobs - before moving on to the next compliance area.

A clean unqualified opinion is the outcome you want for your financial statements. But meeting regulatory requirements isn't the only goal; in fact, with Summers, Carroll, Whisler LLC it's just the beginning.

We understand your business and the risk inherent in accounting and financial statement reporting. To protect you better, we have a tailored process that gives us an understanding of the unique aspects of your financial institution's business. Financial institutions are not best served by "cookie cutter" solutions, and we won't treat your business that way.

Our recommendations are based on extensive experience, and cover:

  • Performance
  • Internal Controls
  • Financial Reporting
  • Management Monitoring
  • Operational Controls

Our audits are hands-on, and free phone support is available throughout the year to help you operate at your very best. We also provide a management report that includes your financial overview, graphic analysis, recommendations, and updates to keep you a step ahead in the industry landscape.