Overview of CRC\'s approach and services in the Risk Advisory and Compliance, Consulting, Accounting and CFO Support Practices.

1. ABOUT CRC
Accounting Compliance Consulting Risk Advisory
Overview
CRC provides our clients with quality, independent business advisory and consulting services, including Governance
and Compliance, Internal Audit, Accounting and Specialized Consulting such as Audit Readiness, Acquisition and
Integration Support,Valuation and CFO Support Services. We have consistently delivered big firm results with
personalized care and attention to our clients’ needs for a better return on their investment.
Experienced Professionals
Professional resources at CRC have on average 18 years experience as Big Four Auditors, Directors of Internal Audit,
Controllers and Chief Financial Officers. We are a results-driven team that is large enough for almost any project, yet
small enough that our partners are intimately involved in all engagements. Our clients range from the Fortune 500
to small privately held companies and 501 (c) 3 organizations. Our professionals know audit, compliance, financial
management and consulting from both sides of the table. We work with our clients to find pragmatic and cost-
effective solutions to meet their needs.
Chief Financial Officers
Controllers
Chief Audit Executives
Big Four Accountants and Audit Managers
Proven credentials: CPA, CA, CISA, CIA, MBA
Implemented the first Sarbanes-Oxley Section 404 certification

2. Consulting Services
CRC’s services reflect a deep knowledge of business process transitions that occur during periods of change. We
provide consulting support to clients in a variety of industries, including life sciences, technology, telecommunications,
manufacturing, financial services, entertainment, education, retail and non-profit.
Risk Advisory, Specialized Consulting Accounting and CFO
Governance & Audit Readiness and Preparation
Support
Compliance Interim Controller and Interim
Business Process Reviews
CFO Services
Enterprise Risk Management Acquisition and
Integration Support Accounting Co-Sourcing
Audit Committee Advisory
and Outsourcing
Internal Audit Co-Sourcing Strategy Consulting
Annual Budget Process Support
and Specialized Resource Entity Valuations
Enhancement Financial Planning and Analysis
Mergers & Acquisitions
Internal Audit Outsourcing Financial Reporting
Due Diligence Support
Internal Audit Quality IFRS Adoption Assessment
Assurance Review Turnaround Management and Implementation
and Restructuring
IT Audit Services Fair Value Accounting
Fraud Investigations
Internal Audit Technology/ Stock Option Valuation
Tool Implementation Litigation Support
System Implementation
Start-up and Development Advice Bankruptcy and
Liquidation Support Forensic Accounting/
Sarbanes-Oxley Compliance Reconstruction of
Financial Records
Regulatory and
Contract Compliance
CRC can help your firm, whether by providing experienced subject matter experts for special project work, such as
supply chain evaluations, revenue recognition issues, and asset valuations, or by providing seasoned professionals for
internal audit, financial management and compliance support. Often times, our audit and compliance professionals are
able to identify existing opportunities or problems during the course of audit and compliance work. This ability to see
beyond the scope of work, while staying within the budget of the assignment, differentiates the CRC approach from
other professional service firms.

3. “The level of ownership and commitment CRC has demonstrated
is remarkable. As a result, their teams provide very high quality
project management, from beginning through to the end.”
Chief Financial Officer
$1B Technology Services Company
The CRC Audit Approach
PLANNING FIELDWORK REPORTING FOLLOW-UP
Define Measure Analyze Improve Control
Delivering Results
Effective project management through highly competent consultants
Decrease total project costs through expeditious and pragmatic execution
Self-directed, experienced and professional resources
Enable clients to focus on core business activities
Improve the business impact of the client’s audit function by executing high-value audit projects
Provide the best resources throughout each engagement, not just for commencement and reporting phases
If the numbers are just not making sense, if you feel that you are just barely getting what you are paying for, or if you
feel that you don’t have a true partnership with your current professional service firm, contact us for a complimentary
initial consultation.

4. “CRC provides that rare combination of high quality
coupled with value. Because of the experience and
competency of their people, they came up to speed
incredibly quickly. They executed effectively with
high quality output while adhering to the schedule,
and soon became a core part of our team.”
Director of Internal Audit,
$4B Telecom Infrastructure Manufacturer
www.crcresults.com info@crcresults.com
Corporate Office:
© 2010 CRC Results, Inc. All rights reserved.

5. Risk Advisory and Compliance Practice Overview
In today’s fast-paced environment, increased scrutiny by shareholders, boards of directors,
regulators and lenders, has made the Internal Audit function critically important. Finding
experienced and qualified auditors has become increasingly difficult as the demand for
auditors has surged. Additionally, developing and maintaining a staff with the breadth of
expertise required to handle all potential issues your organization might face can become
cost-prohibitive.
CRC can provide solutions for all your Internal Audit organization’s needs, whether you
are considering a full-outsourcing of the Internal Audit function, supplementing your
existing organization through a co-sourcing arrangement, or seeking a partner to work
with you on an individual project basis.
Internal Audit Risk Advisory and Risk Management
Flexibility and experience to manage and direct your entire audit function or furnish Experience to identify the risks your organization faces, utilizing a top-down risk-
one-time subject matter expertise for individual audit projects. based approach.
Full outsourcing—We independently execute your entire internal Enterprise risk assessments
audit process and report to your senior management team and/or board Manufacturing process
of directors. Logistics and supply
Remote sites
Co-sourcing—We work with your in-house team to assist in
Forecasting
developing and/or executing your annual internal audit plan.
Credit risk management
Project-based—We deliver on a discrete project, based on a plan Financial reporting process audits
approved by your internal audit organization’s management team. Treasury risk management
Leadership—Our senior managers lead and provide training to your Control self-assessments
in-house staffers.
Control self-assessments Sarbanes-Oxley
Experienced people using tested tools, methodologies, established frameworks and best
practices to help your organization seuccessfully comply with the Sarbanes-Oxley Act.
IT Assurance
Technical knowledge and experience to align the company’s IT control Section 302 and 404 certification
environment with the organization’s overall control environment. Regulatory compliance
SOX software selection, implementation and maintenance
Data security audits, including ACF2, RACF, and TSS COSO and COBIT expertise
System controls review PCAOB AS5 and SEC Internal Control Guidance interpretation
System development participation
Network security assessments Governance and Compliance
Vulnerability assessment and penetration testing Proven and consistent approach to ensure compliance with key regulatory and
contractual requirements.
Disaster recovery planning
Health Insurance Portability and Accountability Act (HIPAA)
Anti-Money Laundering (AML) and Bankers Secrecy Act (BSA)
Vendor, Royalty or Construction Contracts, etc.
SAS 70 Assistance
About CRC
CRC is an accounting and corporate finance consulting firm. Our firm’s Partners and consultants are former Chief Financial
Officers, Chief Audit Executives, and Senior Finance and Accounting professionals with a wide range of experience with
Fortune 500, Big Four accounting firms and middle-market companies. CRC services clients in a variety of industries including
life sciences, technology, telecommunications, manufacturing, financial services, entertainment, education, retail and non-profit.
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© 2010 CRC Results, Inc. All rights reserved.

6. Specialized Consulting Overview
Today’s complex organizations face a myriad
of financial and accounting issues that require
consultants with specialized knowledge and
training. Whether performing due diligence
in support of an acquisition, performing
a business valuation to assist the seller, or
determining economic damages in a lawsuit,
specialized knowledge is required in order to
optimize the outcome.
Our consultants have the subject matter
expertise and certifications that make them
the right fit for engagements requiring such
specialized knowledge.
Our Consultants Specialized Consulting Services
Our consultants hold a range of certifications and belong Audit Readiness and Preparation
to various industry organizations, including: Business Process Reviews
Acquisition and Integration Support
Certified Public Accountant (CPA)
Strategy Consulting
Certified Internal Auditor (CIA)
Entity Valuations
Certified Valuation Analyst (CVA)
Mergers & Acquisitions
Accredited in Business Valuation (ABV)
Due Diligence Support
Certified Fraud Examiner (CFE) Turnaround Management and Restructuring
American Bankruptcy Institute Fraud Investigations
Turnaround Management Association Litigation Support
Association of Insolvency and Bankruptcy and Liquidation Support
Restructuring Advisor
About CRC
CRC is an accounting and corporate finance consulting firm. Our firm’s Partners and consultants are former Chief Financial
Officers, Chief Audit Executives, and Senior Finance and Accounting professionals with a wide range of experience with
Fortune 500, Big Four accounting firms and middle-market companies. CRC services clients in a variety of industries including
life sciences, technology, telecommunications, manufacturing, financial services, entertainment, education, retail and non-profit.
info@ m m
© 2010 CRC Results, Inc. All rights reserved.

7. Accounting and CFO Support Practice
In many quarters, the CFO position is now considered to be CFO Support & Accounting Services
the most challenging job in corporate America. The ever- Interim Controller and Interim CFO Services
changing regulatory landscape, increased outside scrutiny into Accounting Co-Sourcing and Outsourcing
all aspects of the corporation, the potential risk to the CFO’s
Annual Budget Process Support
personal wealth and reputation, and the more aggressive pursuit
Financial Planning and Analysis
of corporate issues by prosecutors, have added to an already
demanding position. As a result, CFOs need to augment their Financial Reporting
organizations with highly-skilled resources that they can be Equity Accounting
confident will resolve a particular issue. Stock Option Valuation
Revenue Recognition
CRC consultants have consistently demonstrated that they are
Fair Value Accounting
the go-to people when big issues arise. Our consultants have
IFRS Adoption Assessment and Implementation
been CFOs, senior finance staffers, turnaround specialists, and
problem solvers; they are the people that issues are handed to, System Implementation
with full confidence that a practical solution will be developed. Turnaround Management and Restructuring
Forensic Accounting/Reconstruction of
Financial Records
About CRC
CRC is an accounting and corporate finance consulting firm. Our firm’s Partners and consultants are former Chief Financial
Officers, Chief Audit Executives, and Senior Finance and Accounting professionals with a wide range of experience with
Fortune 500, Big Four accounting firms and middle-market companies. CRC services clients in a variety of industries including
life sciences, technology, telecommunications, manufacturing, financial services, entertainment, education, retail and non-profit.
m m
© 2010 CRC Results, Inc. All rights reserved.