My firm is a local firm located in Missoula, Montana. My public accounting practice was started in August 1979. Prior to that time I was with Deloitte, Haskins & Sells (DH&S), an international public accounting firm. I was with DH&S for 15 years, the last three as an audit partner. During my 15 years with DH&S, I was involved in the audits for a wide variety of organizations including commercial audits, governmental organizations, schools, universities, hospitals, non-profit organizations, etc.

My firm is a general accounting practice providing auditing, consulting, and tax services. Specific areas of concentration are auditing, consulting on auditing, accounting and financial reporting matters, and training services to other public accountants. Services rendered in 2008 were as follows:

Auditing services 74%
Tax planning and other tax services 16%
Consulting and training services 7%
Other (peer review, compilations,etc.)
Total 100%

As noted above, 81% of our time is spent on audit or audit related services, primarily to local governments and non-profit organizations. We also provide a variety of other special services to governmental, non-profit, and commercial entities including:
  • Indirect cost audits
  • Assistance on questioned costss
  • Assistance on rate negotiations
The staff of my firm consists of four professionals: myself, a very experienced audit manager, a senior accountant, and a senior assistant accountant. All of the CPA’s on my staff are licensed to practice in Montana, as is the firm.

Regulatory Status and Peer Review

My firm is a member of the AICPA’s Peer Review Program. The seventh peer review of my firm was completed in July of 2008 (required every three years). As with the prior reviews, the review resulted in an unqualified opinion that the firm met the quality control standards of the American Institute of Certified Public Accountants. A copy of this peer review is posted on the AICPA's website. As the peer review report shows, my firm is strongly committed to high quality audit services.  We are active in a variety of professional activities centered on improving the quality of work done by public accountants. We always exceed the continuing professional education requirements of the General Accounting Office, the Montana Board of Public Accountants, the AICPA, and the Montana Society of CPA’s.

Audit Clients and Changes in Audit Clients

My firm serves a wide variety of governmental and non-profit clients.


My firm has no pending litigation nor have there been any claims or litigation since the firm was founded.

Disciplinary Action
My firm is not and has not been subject to any disciplinary action by any State or Federal agency or any professional organization since the firm was founded.