Craig A Patton Law Offices

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Stockton Scurry & Smith is a professional corporation engaged in the practice of public accounting in El Paso, Texas. Stockton Scurry & Smith maintains correspondent relationships with selected firms that enable us to meet client needs for services outside our normal practice area. We have as an overriding objective the provision of high quality audit, accounting, tax, and advisory services to clients in the best professional manner. Our partners and staff are expected to comply with this statement of philosophy in order to achieve that objective. "Professionalism" in the accounting profession means integrity, objectivity, independence where required, adherence to professional standards and applicable laws and regulations, and a demonstrated will to maintain and improve the quality of professional services and to withstand all pressures, competitive and otherwise, to compromise on principles, standards, and quality. In the field of auditing, particularly, professionalism requires an understanding of and dedication to the public interest.Stockton Scurry and Smith is a member of the Tax Division, the Private Practice Section and the SEC Practice Section of the American Institute of Certified Public Accountants. Independent AICPA peer reviews are conducted every three years, and our most recent independent peer review was in 2002 with an unqualified opinion. The firm is certified as a Historically Underutilized Business by the Texas General Services Commission. The public interest in audited financial statements has placed the public accounting profession in a unique position of public trust. Moreover, there is also a significant public interest in the way in which the Firm carries out accounting, tax and advisory services. Therefore, no client or Firm consideration is allowed to interfere with our ability to carry out our commitment to professionalism. Professional Performance Stockton Scurry & Smith demands integrity, objectivity, competence, and due care from all of its personnel in the conduct of all of its engagements, whatever their nature. We demand independence in fact and appearance in all audit and other engagements where independence is required by applicable laws and regulations and the requirements of professional societies. We take steps to insure that personnel assigned to engagements, whatever their nature, have the professional and specialized knowledge required to carry out their responsibilities; at the same time, we recognize that supervisors and other reviewers and consultants can complement that knowledge. Our Firm is structured to provide leadership in achieving high quality professional performance while maintaining the concept of individual responsibility so necessary to clients and to individuals within the firm. Stockton Scurry & Smith has established policies and procedures that we believe provide assurance that professional engagements are properly planned and executed and that decisions are based on the substance of issues, not on form.

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