Practice Consultants
Our
practice consultants are on call and ready to assist our members
with client service issues. They include consultants for Accounting
& Auditing, SEC Practice, Tax Legal Issues, International Tax, Fraud Prevention
and Detection, Government and Not-For-Profit Practice, Information Technology and Legal.
•
Accounting & Auditing - Ray G. Stephens, DBA, CPA
Ray
Stephens is Professor of Accounting at Ohio University and has
served as a consultant to CPA firms and as an expert witness
on accounting and auditing issues. He is currently a member
of the Accountancy Board of Ohio and the 2004 recipient of the
Ohio Society of CPAs’ Gold Medal. He was previously the
KPMG Peat Marwick Professor of Accounting at Kent State University
and a faculty member at Ohio State University. He is also a
frequent instructor on continuing education and author of numerous
books and articles. Our Accounting & Auditing Consultant
is available for consultation with our members on accounting
and auditing issues and practice problems.
•
SEC Practice - Robert F. Richter, CPA
Bob Richter has over 40 years of SEC practice experience,
including 14 years as the director of SEC practice for a national
accounting firm. He is the author of SEC Accounting and Reporting
Manual, published online and in print by RIA/Warren Gorham &
Lamont. He has been a member of numerous professional committees
including the SEC Regulations Committee and Accounting Standards
Executive Committee of the AICPA, and is a nationally recognized
speaker and seminar leader on SEC topics. Our SEC Practice Consultant
is available for consultation with members on the filing, financial
reporting, and auditor requirements of the SEC and PCAOB and
for education programs on SEC practice.
• Tax Legal Issues – Kadish, Hinkel & Weibel
The Cleveland based law firm of Kadish, Hinkel & Weibel are active in the representation of clients in tax controversies with the Internal Revenue Service and state taxing authorities including audits, administrative appellate proceedings and judicial proceedings. They specialize in tax planning and controversies, including estate planning, corporate, partnerships, and exempt organizations. Our Association’s contacts with the firm are partners, Steve Kadish and Matt Kadish. Steve Kadish has been a leading tax attorney in Cleveland for a number of years, has been included in each edition of “The Best Lawyers in America” since its inception in 1983 and has also been included in each issue of “Ohio Super Lawyers”. He has substantial experience in practice before the IRS, Tax Court and U.S. District Court in tax related matters. Matt Kadish has represented individual and business clients in a wide variety of tax related planning including choice of entity, business succession, estate, charitable giving, exempt organizations, retirement planning and IRS controversy. He has been named one of the “Ohio Super Lawyers” since 2006 in the tax area and is included in the “Best Lawyers in America” in 2009 and 2010. Our Tax Legal Issues Consultant is available to help our members with interpretation of the tax law and with tax controversies with the IRS and other taxing authorities.
• International Tax – Gregory Cabral, CPA
Greg Cabral, Tax Partner with Sullivan & Company CPAs LLP, our member in Providence, provides sophisticated tax planning and consulting for his firm’s multinational clients with interests domestically and internationally. As a trusted advisor and integral part of his clients’ management team, he prepares comprehensive domestic and international tax plans, performs research and development tax credit studies and guides his clients through complex domestic and international acquisitions and business restructurings. Greg combines his experience from almost three decades of public accounting including a dozen years at national accounting firms, Ernst & Young and KPMG, with in-depth knowledge from private industry where he was the Director of Taxation and Controller of one of Rhode Island’s legendary multinational manufacturers. Our International Tax Consultant is available to help our members and their clients with U.S. tax compliance and issues related to foreign operations, maximizing U.S. tax benefits related to foreign activities, and global structuring to minimize clients’ overall tax rates.
•
Fraud Prevention and Detection - John J. Hall, CPA
John Hall has over 30 years experience in public accounting,
internal auditing, consulting and corporate management positions
specializing in fraud prevention and detection. Prior to returning
to his consulting business in 2002, he was North American Practice
Director -- Internal Audit Services for Jefferson Wells International.
Mr. Hall is a nationally known speaker and seminar instructor
and a past chairman of the AICPA National Conference on Fraud.
Our Fraud Prevention and Detection Consultant is available to
help members work with clients in creating a comprehensive anti-fraud
environment, identifying and assessing areas of exposure to
misconduct and fraud, and handling incidents of wrongdoing.
• Government & Not-For-Profit Practice - Charles G. Yaple, CPA
Chuck Yaple is Partner in charge of the Assurance Services Division of Null-Lairson, P.C., our member in Houston, Texas, which serves a large number of state and local government entities, as well as not-for-profit entities receiving federal and/or state funding. Chuck’s primary area of practice is governmental and not-for–profit auditing, accounting, financial reporting and related consulting. His governmental and not-for-profit audit experience includes extensive work with entities receiving federal and state funding requiring compliance with Government Auditing Standards (Yellow Book) promulgated by the U.S. Government Accountability Office (GAO); the provisions of U.S. Office of Management and Budget’s (OMB) Circular A-133, Audits of States, Local Governments, and Non-Profit Organizations (Single Audit Act); the U.S. Department of Housing and Urban Development (HUD); and numerous other state agencies across the United States. He also has extensive experience in performance auditing for a number of state and local government agencies. Chuck has taught a number of government accounting and auditing courses for the profession. He is currently a member of the AICPA National Governmental Accounting and Auditing Update Conference Committee and has extensive involvement with similar seminars provided by the Texas Society of CPAs.
•
Information Technology - Member Consulting Team
The Association’s Information Technology Member Consulting
Team is composed of three individuals from our member firms
with a high level of technical expertise, and helps our members
improve in-house technology and expand client services.
They are Scott Miller of Rosen, Sapperstein & Friedlander, Chtd.; Rick Sommer of Master, Sidlow & Associates, P.A., Wilmington, Delaware; and Rich Wagoner of Greenwalt CPAs, Inc., Indianapolis, Indiana. Our Information Technology Member Consulting Team can
assist our members with client services, operating systems used
internally, software used, software and hardware supported by
firms, reseller affiliations, and industry expertise.
•
Legal - Wilson Elser
The New York based law firm of Wilson Elser is a full service firm with clients in the United States, Latin America, Europe and Asia. Domestically, the firm is ranked among the top law firms identified by The American Lawyer and listed in “The Top 50” by The National Law Journal. Wilson Elser specializes in servicing CPA firms and represents more than 100 accounting firms worldwide. Its services include crafting terms of engagement for an accountant’s new relationship with a client; representing CPA firms in malpractice litigation or disciplinary proceedings; counseling firms on practice structure; negotiating merger terms for new accounting practices; and helping firms assess risk management issues, partner disputes and third-party claims. The firm’s Accountants Professional Liability Practice Team, headed by Thomas Manisero and Peter Larkin, are available for consultation with our members for a number of issues including transactional matters, practice and risk management, client engagements, regulatory issues and litigation.
