Right. On Time.

Clients and friends,

You'll see those words often now in connection with Gerbel & Company.
Right. On time. is our newly developed brand position statement and will be our touchstone for future business operations. Actually, since the statement grew out of the way our professional staff operates, as well as what we strive to be, the only thing really new is the fact that we have solidified this into a brand statement.

As established by our consulting firm during the process, a memorable brand statement should fulfill four precepts:

* Based on truth -- visible truth.
* Inspiring without exceeding the limits of believability.
* Reachable, but not without working to a standard.
* You should be able to fulfill the goal, without ending it.

Through interviews with our entire staff and a range of clients, the consultants decided that Right. On time. summarizes the essence of Gerbel & Company. Here are excerpts from their expansion of this brand our firm lives every day.

Right means more than precise calculations or tax interpretations. Gerbel & Company provides an accurate financial perspective, but also represents an integrity that confirms this action is the right thing to do. Right for the tax laws. Right for the operating success of the company. Right for Gerbel & Company. Being right as well as accurate is a core value of the company.

On time is a matter of pride, an identifying characteristic and a strategic advantage of the firm. Gerbel & Company organizes its entire operation to be on time, or even ahead of time, whatever the size of the assignment or the level of fee income. A small tax filing and a complete audit of a major governmental or corporate operation are given the same attention -- on-time delivery.

We're especially proud that the consultants determined "on time" was one of our core values since AICPA research discovered one of the more frequent complaints expressed about accounting firms is " they take too long to get things out the door."

Timeliness is essential for information to be useful. Data provided after a pivotal decision is just history. Whether we are conducting a business analysis, auditing a financial statement, consulting on a tax matter, preparing a financial statement, projecting income for retirement planning or preparing an income tax return, On time is our benchmark.

Right. On time. It's a promise to you that we live every day.

Very truly yours,

Robert L. Gerbel, CPA
Gerbel & Company, P.C.
Certified Public Accountants

Gerbel & Company, P.C. is a certified public accounting firm located in St. Joseph, Michigan. The firm's offices are situated on the fourth floor of the Fifth Third Bank Building, 830 Pleasant Street, St. Joseph, Michigan. GERBEL & COMPANY, P.C. is the largest locally-owned certified public accounting firm in Berrien, Cass and Van Buren Counties in Michigan.


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Gerbel & Company, P.C.
Certified Public Accountants
" Right.On Time. "
Fifth Third Bank Building
830 Pleasant Street
P.O. Box 44
St. Joseph, Michigan 49085
Phone: 269-983-0534
Fax: 269-983-7050
Email: gerbel@parrett.net