Richard E. Smith & Co. specializes in providing accounting and financial services to small and mid-sized companies and high-income individuals. We consider our accounting and tax relationships with our clients as a year-round service rather than just an annual visitation. Our business clients send us interim financial statements so that we are knowledgeable about their activities throughout the year. Our personal clients have copies of broker and pension statements sent directly to us. Our services include our availability to assist our clients, either in person or by means of telephone calls, email or fax. We encourage our clients to call us with any questions throughout the year by not charging for those calls unless we need to do time-consuming research. Our services also include attempting to keep our clients informed of any changes in income tax regulations as they might affect their own tax position.