Howard Martin & Associates was established in 1993 and recognized the need for an auditing firm that meets the needs of its clients rather than the client having to adapt to the methods of the auditing firm.

While we have a standard auditing program that ensures a quality product to our clients, we customize each job to fit the client’s needs and system requirements.

Howard Martin uses a unique combination of computerized and manual techniques to maximize results for each client.

We handle all aspects of the audit for our clients. This begins with a through understanding of your needs. We correspond with vendors, and produce comprehensive reports and recommendations based upon our findings.


W. Howard Perkins, President, has over 30 years of operational, financial and auditing experience in the supermarket industry. Mr. Perkins has over twenty years experience as a Controller for several retail chain operations. In addition he has over 5 years experience as a senior auditor for a major contingency audit firm. Mr. Perkins has enjoyed a long and distinguished record of designing systems and implementing procedures to improve earnings performance.

Jerry Hebda, Vice President Operations, has over 25 years of practical experience in the supermarket industry. During this time Mr. Hebda was involved in merchandising and operations for regional and national supermarket companies.

R. Durell Langley, Vice President Administration has over 15 years of experience in the operational and financial areas of businesses related to the service industry. In addition Mr. Langley has over 10 years experience as a District Manager, for a major Southeast company.