Accounting and Financial Reporting Services. The Company will advise and assist Client in all aspects of accounting, including financial accounting, asset accounting, regulatory accounting, tax accounting, maintenance of books and records, safeguarding of assets, accounts payable, accounts receivable, reconciliations, accounting research, reporting, operations and maintenance analysis, payroll services, business applications support, and other related accounting functions. The Company will also provide services related to developing, analyzing and interpreting financial statements, directors’ reports, regulatory reports, operating statistics and other financial reports. The Company will ensure compliance with United States generally accepted accounting principles (“GAAP”) and provide guidance on exposure drafts, financial accounting standards, and interpretations issued by the Financial Accounting Standards Board. The Company will advise and assist Client in the formulation of accounting practices and policies and will conduct special studies as may be requested by Client. The Company will also provide assistance with the preparation of financial statements in accordance with GAAP; preparation of filings with the Securities and Exchange Commission, including, without limitation, any registration statements, Annual Reports on Form 10-K, Quarterly Reports on Form 10-Q and Current Reports on Form 8-K, and other reports to unitholders of Client; and review of compliance with legal, regulatory, financial and accounting laws, rules and regulations.
Accounting and Financial Reporting Services. CRSI will maintain at its principal offices such books and records documenting the operations and financial condition of Company as are customarily maintained by similarly situated Ohio corporations. CRSI will make such books and records available for inspection by Company's Board of Directors (the "Board") and by counsel, auditors and authorized agents of Company, at any time or from time to time during normal business hours. CRSI shall keep confidential any and all information obtained in connection with the services rendered hereunder and shall not disclose any such information to nonaffiliated persons except with the prior consent of the Board. In addition, CRSI will maintain appropriate systems and internal controls in connection with preparing Company's accounting records and will provide tax planning and evaluation services for Company, including the preparation and filing of Company's tax returns.
