Both day and night, the numbers are right ... deep in the heart of Texas! That's the aim, anyway, of Faske Lay & Co., which provides a range of accounting and consulting services to businesses and individuals from offices in Austin. The firm's services include auditing, litigation support, mergers and acquisitions advisory, tax services, forensic accounting, technology consulting, payroll services, business succession planning, pension and profit-sharing plan services, business valuations, estate planning, and financial forecasts and projections. The firm was established in 1984 by Howard Faske, Larry Lay, Ben Ryon, and Dick Singhaus; all have been business associates since 1970.