This document discusses common accounting topics that can cause unintended errors, or "oopsies", including life insurance policies, compensated absences, stock compensation, legal fees, accruals, capitalization minimums, FOB shipping terms, and deferred tax calculations. It provides examples and guidance for properly accounting for each topic according to US GAAP. The expert, Jennifer Goodman, is available to answer questions on ensuring compliance and avoiding unintended accounting errors.
How to Reduce Plaintiff Attorneys' Income Taxes and Build Wealth Using Contin...Greg Maxwell
This presentation was created by Greg Maxwell, Esq., CFP® of Amicus Settlement Planners. If you have any questions about deferring legal fees, you may schedule a complimentary call with Greg via this link: bit.ly/book-a-call-with-greg-maxwell, or you can email Greg at Contact@AmicusPlanners.com.
Executive Compensation Checklist for New and Experienced Board Members (Credi...NAFCU Services Corporation
Looking for an Executive Compensation Checklist for your Credit Union? This presentation serves as a valuable tool for new and experienced board members in pinning down the latest information on new regulations and compensation philosophies associated with creating a successful executive compensation plan. For more info, visit: www.nafcu.org/bfb
How to Reduce Plaintiff Attorneys' Income Taxes and Build Wealth Using Contin...Greg Maxwell
This presentation was created by Greg Maxwell, Esq., CFP® of Amicus Settlement Planners. If you have any questions about deferring legal fees, you may schedule a complimentary call with Greg via this link: bit.ly/book-a-call-with-greg-maxwell, or you can email Greg at Contact@AmicusPlanners.com.
Executive Compensation Checklist for New and Experienced Board Members (Credi...NAFCU Services Corporation
Looking for an Executive Compensation Checklist for your Credit Union? This presentation serves as a valuable tool for new and experienced board members in pinning down the latest information on new regulations and compensation philosophies associated with creating a successful executive compensation plan. For more info, visit: www.nafcu.org/bfb
Michael C. Murphy Celebration of Life by Ray 1-20-15raymurphy9533
I wanted to share some family photos and my thoughts on celebrating my brother Mike life. He was Reverend Dr. Michael Murphy to many, but to family, he was simply Mike - these photos are more personal and depict the Mike the Murphy family knew. I have attempted to represent the truth of his life, as reflected as his brother for nearly 60 years and as the last Murphy along with my two sons, RayRay & Chris (and George IV) who are the only ones that will carry the Murphy name forward.
Thank you for all of your love & support!
Andrea Aufieri - Il mercato dell'editoria oggi, un'inchiesta sui dati italianiAndrea Aufieri
Editori impuri, lettori difficili, lobby della carta, divario tecnologico e spese per la cultura che rasentano lo zero. L'informazione italiana è spacciata?
A bankok világa erősen szabályozott, nem csak jogi szempontból, hanem a berögzült szokások szempontjából is. Bár lassan felismerik a bankok, hogy elemi üzleti érdekük széles rétegeket megszólítani szolgáltatásaikkal, de komoly paradigma váltásokat igényel ez a koncepió szinttől, esetenként a legkisebb mezőkig. Egy csokor valós példán keresztül megmutatnám, hogy milyen harcok formálják a jó UI koncepciókat, mire egy működő alkalmazás kerül a felhasználók kezébe.
Общероссийский форум "Частные операторы коммунальной инфраструктуры" пройдет 11 ноября 2014 года в Москве на площадке "Конференц-центра Swissotel Красные Холмы"
Many people consider executive compensation to be excessive, but is it really? The answer may lay in the eye of the beholder. A thought provoking discussion on the topic.
AUDITING Accounts PayableDiscussion TopicIm Done Top .docxrock73
AUDITING
Accounts Payable
Discussion Topic
I'm Done
Top of Form
Due July 30 at 11:59 PM
Starts Jul 24, 2017 1:00 AM
Bottom of Form
Do you think accounts payable confirmation can be useful to the auditor? How? What are the limitations of accounts payable confirmation? What are some alternatives to accounts payable confirmation?
Replies
1
The confirmation of accounts payable is not a generally accepted auditing procedure. The auditor is required to obtain confirmation of accounts receivable only. The evidence supporting accounts payable, such as vendors' invoices and statements, is produced by outside sources. Determining that all payables are recorded is the primary objective of the accounts payable audit. It follows that confirmations are very useful in supplying supporting evidence for receivables but that auditing procedures other than confirmation are required to verify that all payables are recorded. The selection of accounts payable for confirmation would be from the following groups: (1) large accounts including important suppliers even though the account balance is small at balance sheet date; (2) accounts for which monthly statements are unavailable; (3) accounts with unusual transactions; and (4) accounts with zero balances that had substantial activity earlier in the year.
The main limitation of accounts payable confirmation is that it does not prove the completeness of recorded accounts payable. The accounts payable confirmation procedures are not always used because reliable externally generated evidence supporting accounts payable balances are generally available for audit inspection on the premises of client. Some auditors believe that it is not required to confirm accounts payable because the search for unrecorded liabilities is the basic means of testing for completeness of accounts payable.
The alternative procedures are generally performed for non replies of accounts payable confirmations and or selected unconfirmed accounts. This includes examination of unpaid invoices, receiving reports and bills supporting the recorded balances. The examination of vendor statement dated near the balance sheet date can also be made. The statement balances shall be reconciled to the balance in client account. The subsequent payment of liability shall be vouched. The invoices from few selected vendors for the purchase of goods and services after balance sheet date shall be inspected. It shall be determined whether invoices show an amount that was owed as on balance sheet date. Generally alternative procedures on non replies are not required because the search for unrecorded liabilities compensates for such procedures. The main benefit of this alternative procedure is that it provides 100% confirmation about the existence of accounts payable. The limitation is that this process is quite time taking and wastes auditor’s precious time. It is not very result oriented because performing basic or alternative audit procedures for acco ...
Assurance Principal Jennifer Goodman presented "What Was the FASB Thinking?," a discussion and examples of unusual accounting rules, at the 2013 Decosimo Accounting Forum hosted by the University of North Alabama on July 19.
statement of cash flow and statement of retained earnings.sabaAkhan47
its a lecture on statement of cash flow....in this lecture the following things are explained...
1) objectives of cash flow.
2) purpose and uses of cash flow.
3) methods to determine net cash flow
4)relation between different statements...
5) statement of retained earnings,
6) and a case study of D'Leon Inc.
7)security,debt security, equity security, amortization,accruals.
Financial Impact of Work Related Injurieslerickson312
Employees understand that a safe workplace is important. But do they understand the financial impact of work-related injuries? Check out this presentation and decide if it's a possible learning tool for your team.
There are many people creating new entities in order to protect their assets and liability. This small presentation of running an S-Corporation has been provided to offer some "Basic" understanding of certain requirements that are often overlooked when choosing the S-Corporation entity type.
This information sheet provides general information for employees of companies in receivership. Employees should also read ASIC’s information sheet INFO 54 Receivership: a guide for creditors. For more info, visit: http://www.svpartners.com.au
Forensics and Fraud: Red Flags and War StoriesDecosimoCPAs
Principal Mike Costello, CPA•ABV•CFF, ASA, CFE, Director of Litigation Support Sharon P. Hamrick, CPA•CFF, CFE and Senior Manager Pamela S. Mantone, CPA•CFF, CFE, FCPA, CITP, CGMA co-presented the topic "Forensics and Fraud: Red Flags and War Stories" at the 2013 TSCPA FSV Conference, during which they shared from their experiences the details of various fraud schemes and methods used to detect and investigate them. - See more at: http://decosimo.com/www/announcements/540.8136/forensic-accounting-fraud-specialists-share-expertise-tscpa#sthash.eEdR6hfE.dpuf
Principal in Charge of Assurance Department at Decosimo Tom Eiseman presented "Back to the Future Part I & II - Plans for Private Company Reporting" at the 2013 Decosimo Accounting Forum hosted by the University of North Alabama on July 19.
Decosimo Assurance Manager Derek Daniel presented "GAAP Accounting Update" at the 2013 Decosimo Accounting Forum hosted by the University of North Alabama on July 19.
VAT Registration Outlined In UAE: Benefits and Requirementsuae taxgpt
Vat Registration is a legal obligation for businesses meeting the threshold requirement, helping companies avoid fines and ramifications. Contact now!
https://viralsocialtrends.com/vat-registration-outlined-in-uae/
Affordable Stationery Printing Services in Jaipur | Navpack n PrintNavpack & Print
Looking for professional printing services in Jaipur? Navpack n Print offers high-quality and affordable stationery printing for all your business needs. Stand out with custom stationery designs and fast turnaround times. Contact us today for a quote!
Personal Brand Statement:
As an Army veteran dedicated to lifelong learning, I bring a disciplined, strategic mindset to my pursuits. I am constantly expanding my knowledge to innovate and lead effectively. My journey is driven by a commitment to excellence, and to make a meaningful impact in the world.
Implicitly or explicitly all competing businesses employ a strategy to select a mix
of marketing resources. Formulating such competitive strategies fundamentally
involves recognizing relationships between elements of the marketing mix (e.g.,
price and product quality), as well as assessing competitive and market conditions
(i.e., industry structure in the language of economics).
LA HUG - Video Testimonials with Chynna Morgan - June 2024Lital Barkan
Have you ever heard that user-generated content or video testimonials can take your brand to the next level? We will explore how you can effectively use video testimonials to leverage and boost your sales, content strategy, and increase your CRM data.🤯
We will dig deeper into:
1. How to capture video testimonials that convert from your audience 🎥
2. How to leverage your testimonials to boost your sales 💲
3. How you can capture more CRM data to understand your audience better through video testimonials. 📊
[Note: This is a partial preview. To download this presentation, visit:
https://www.oeconsulting.com.sg/training-presentations]
Sustainability has become an increasingly critical topic as the world recognizes the need to protect our planet and its resources for future generations. Sustainability means meeting our current needs without compromising the ability of future generations to meet theirs. It involves long-term planning and consideration of the consequences of our actions. The goal is to create strategies that ensure the long-term viability of People, Planet, and Profit.
Leading companies such as Nike, Toyota, and Siemens are prioritizing sustainable innovation in their business models, setting an example for others to follow. In this Sustainability training presentation, you will learn key concepts, principles, and practices of sustainability applicable across industries. This training aims to create awareness and educate employees, senior executives, consultants, and other key stakeholders, including investors, policymakers, and supply chain partners, on the importance and implementation of sustainability.
LEARNING OBJECTIVES
1. Develop a comprehensive understanding of the fundamental principles and concepts that form the foundation of sustainability within corporate environments.
2. Explore the sustainability implementation model, focusing on effective measures and reporting strategies to track and communicate sustainability efforts.
3. Identify and define best practices and critical success factors essential for achieving sustainability goals within organizations.
CONTENTS
1. Introduction and Key Concepts of Sustainability
2. Principles and Practices of Sustainability
3. Measures and Reporting in Sustainability
4. Sustainability Implementation & Best Practices
To download the complete presentation, visit: https://www.oeconsulting.com.sg/training-presentations
Kseniya Leshchenko: Shared development support service model as the way to ma...Lviv Startup Club
Kseniya Leshchenko: Shared development support service model as the way to make small projects with small budgets profitable for the company (UA)
Kyiv PMDay 2024 Summer
Website – www.pmday.org
Youtube – https://www.youtube.com/startuplviv
FB – https://www.facebook.com/pmdayconference
Tata Group Dials Taiwan for Its Chipmaking Ambition in Gujarat’s DholeraAvirahi City Dholera
The Tata Group, a titan of Indian industry, is making waves with its advanced talks with Taiwanese chipmakers Powerchip Semiconductor Manufacturing Corporation (PSMC) and UMC Group. The goal? Establishing a cutting-edge semiconductor fabrication unit (fab) in Dholera, Gujarat. This isn’t just any project; it’s a potential game changer for India’s chipmaking aspirations and a boon for investors seeking promising residential projects in dholera sir.
Visit : https://www.avirahi.com/blog/tata-group-dials-taiwan-for-its-chipmaking-ambition-in-gujarats-dholera/
Memorandum Of Association Constitution of Company.pptseri bangash
www.seribangash.com
A Memorandum of Association (MOA) is a legal document that outlines the fundamental principles and objectives upon which a company operates. It serves as the company's charter or constitution and defines the scope of its activities. Here's a detailed note on the MOA:
Contents of Memorandum of Association:
Name Clause: This clause states the name of the company, which should end with words like "Limited" or "Ltd." for a public limited company and "Private Limited" or "Pvt. Ltd." for a private limited company.
https://seribangash.com/article-of-association-is-legal-doc-of-company/
Registered Office Clause: It specifies the location where the company's registered office is situated. This office is where all official communications and notices are sent.
Objective Clause: This clause delineates the main objectives for which the company is formed. It's important to define these objectives clearly, as the company cannot undertake activities beyond those mentioned in this clause.
www.seribangash.com
Liability Clause: It outlines the extent of liability of the company's members. In the case of companies limited by shares, the liability of members is limited to the amount unpaid on their shares. For companies limited by guarantee, members' liability is limited to the amount they undertake to contribute if the company is wound up.
https://seribangash.com/promotors-is-person-conceived-formation-company/
Capital Clause: This clause specifies the authorized capital of the company, i.e., the maximum amount of share capital the company is authorized to issue. It also mentions the division of this capital into shares and their respective nominal value.
Association Clause: It simply states that the subscribers wish to form a company and agree to become members of it, in accordance with the terms of the MOA.
Importance of Memorandum of Association:
Legal Requirement: The MOA is a legal requirement for the formation of a company. It must be filed with the Registrar of Companies during the incorporation process.
Constitutional Document: It serves as the company's constitutional document, defining its scope, powers, and limitations.
Protection of Members: It protects the interests of the company's members by clearly defining the objectives and limiting their liability.
External Communication: It provides clarity to external parties, such as investors, creditors, and regulatory authorities, regarding the company's objectives and powers.
https://seribangash.com/difference-public-and-private-company-law/
Binding Authority: The company and its members are bound by the provisions of the MOA. Any action taken beyond its scope may be considered ultra vires (beyond the powers) of the company and therefore void.
Amendment of MOA:
While the MOA lays down the company's fundamental principles, it is not entirely immutable. It can be amended, but only under specific circumstances and in compliance with legal procedures. Amendments typically require shareholder
3.0 Project 2_ Developing My Brand Identity Kit.pptxtanyjahb
A personal brand exploration presentation summarizes an individual's unique qualities and goals, covering strengths, values, passions, and target audience. It helps individuals understand what makes them stand out, their desired image, and how they aim to achieve it.
3.0 Project 2_ Developing My Brand Identity Kit.pptx
Accounting "Oopsies" - Jennifer Goodman
1. A Global Reach with a Local Perspective
www.decosimo.com
Accounting “Oopsies”
Accounting Topics That Can Trip You Up & Cause You To Go “Oops!”
Jennifer Goodman, CPA, CGMA | Assurance Principal
2. Sometimes it’s not what you see, but what you don’t
see on the books and records!
Life insurance policies
Compensated absences, postemployment benefits
and bonuses
Stock compensation
Legal Fees
General Accruals
Capitalization Minimums
FOB Destination vs Shipping
Deferred Tax Calculations
Accounting Oopsies
3. “Accounting Oopsie”
Sometimes it’s not what you see but what
you don’t see on the books and records
Life Insurance Policies
Comp Absences, Postemployment
Benefits and Bonus Agreements
Stock Awards
4. The amount that could be realized under the insurance
contract as of the date of the statement of financial
position should be reported as an asset. The change in
cash surrender or contract value during the period is an
adjustment of premiums paid in determining the expense
or income to be recognized under the contract for the
period.
Determine who owns the policy – NFP industry
Many of you are on boards of NFP entities. Bring this up at
the next board meeting.
Accounting for key man life insurance
5. ASC 710 Compensation – a liability should be
accrued for compensation if all of the following:
Obligation attributable to services already rendered
Rights vest or accumulate
Vest – obligation to pay even if employee terminated
Accumulate – rights may be carried forward
Modification rule for sick pay where accrual not required but
permitted if rights accumulate but do not vest
Payment is probable, and
Amount can be estimated
Compensated Absences
6. Example – Suzanne has earned but not used 5 days
of vacation and 5 days of sick pay at 12/31/13.
Policy: Vacation and sick days accumulate but will
not be paid if employment is terminated. An
employee can only use sick days due to illness.
Should vacation and sick pay be accrued at
12/31/13?
What if new employees have to wait until second year
of employment to take vacation?
Accrue at current salary rates or salary rates
expected at time vacation is actually paid?
Compensated Absences Example
7. ASC 712 Compensation – nonretirement
postemployment benefits (ex: severance, salary
continuation, layoff benefits, health care, and
training). Recognize the obligation if all of the
following:
Obligation attributable to services already rendered
Rights vest or accumulate
Payment is probable, and
Amount can be estimated
Postemployment Benefits
8. Benefits “accumulate” if it increases with service (not
salary)
Determine to accrue ratably during the active service
period or accrued in lump at termination.
Answer:
Does obligation related to employees services already
rendered?
Only accrue at point in time earned to date
Does obligation relate to rights that vest or accumulate?
No - Don’t need to accrue before employee termination event
Yes – Is payment probable and can it be estimated? If yes,
accrue ratably during employees active service period
Postemployment Benefits – Accruing
9. Compensation based attaining a goal over period of
time should be accrued over a period of time in
relation to results achieved.
Example – Suzanne gets bonus equal to 10% of her
sales for the year over $800,000. Company expects
Suzanne’s sales to be $1M i.e. projected bonus $20k
What is the accrual at March 31 for $250,000 in actual sales?
Bonuses not based on formulas should also be
accrued ratably if it is probable they will be paid.
Postemployment Benefits – Bonuses
10. ASC 718’s measurement objective –
Determine the fair value of stock-based compensation
at the grant date assuming that employees fulfill the
award’s vesting conditions and will retain the award.
The fair value of an award –
Reflect the estimated value that the company would
be obligated to provide when an employee is entitled
to the award and is no longer required to provide
service to the employer.
Postemployment Benefits – Stock Awards
11. The fair value of stock-based compensation is measured on the
grant date. The following criteria should be satisfied to
establish a grant date:
A mutual understanding of the award’s key terms and conditions
The company is contingently obligated to issue shares or
transfer assets to employees who fulfill vesting conditions.
An employee begins to benefit from, or be adversely affected by,
subsequent changes in the employer’s stock price
Awards are approved by the board of directors, management, or
both if such approvals are required, unless perfunctory.
The recipient should meet the definition of an employee (i.e.,
grant date cannot be established prior to first day of
employment) if the award is for employee service.
See employment agreement example
Postemployment Benefits – Stock Awards
13. Acquisition related costs 805-10-25 (finder’s fees,
advisory, legal, accounting, valuation, and other
professional or consulting fees)
General rule - expense acquisition fees
Exception – registering and issuing debt securities
Capitalize and amortize
Exception – registering and issuing equity securities
Paid in capital
Accounting for Legal Fees – Business
Combinations
14. Accounting for Legal Fees - Business
Combination Footnote
Consideration $1,949,000
Identifiable Assets Acquired:
Inventories $ 170,000
Machinery and equipment $1,109,000
Other intangibles $595,000
Total identifiable assets $1,874,000
Goodwill $75,000
$1,949,000
Legal fees expensed in operations $ 157,000
15. Debt treatment
Fees b/t
borrower/lender
Cost incurred
with third parties
Unamortized
cost of old loan
Extinguishment
Accounting Expensed Capitalized Written off
Modification
Accounting
Reflected in debt
premium or
discount Expensed
Leave on books
and continue to
amortize
Accounting for Legal Fees – Debt
Modifications and Debt Extinguishments
16. You pick your policy!
Select an accounting policy that provides for either
the inclusion or exclusion of estimated legal fees
Consistently apply such a policy
If policy is to include legal fees as part of loss
contingency accrual –
Costs should be accrued even when the related loss is not
accrued
Accounting for Legal Fees – Loss
Contingencies
18. A liability has three essential characteristics:
it embodies a present duty or responsibility to one or
more other entities that entails settlement at a
specified or determinable date, on occurrence of a
specified event, or on demand
the duty obligates a particular entity, leaving it little or
no discretion to avoid the future sacrifice, and
the transaction or other event obligating the entity has
already happened
Recording Accruals – General Definition
19. A CPA has been engaged to audit the financial statements
for the year ended 12/31/2013. Is it proper to accrue the
fee as an expense in 2013?
Recording Accruals – Example #1
20. Mgmt. has committed to shut down plant Line 3 and the line is not
operating as of 12/31/13. Half of the equipment will be relocated to
plant Line 2 and half of the equipment is currently up for sale for
50,000. The lessor was notified of bldg. lease termination by year end.
Mgmt. has identified the following costs associated with the shut down:
NBV of equipment $ 1,000,000
One-time termination benefits paid in 2014 $ 50,000
Remaining bldg. lease pits due in 2014
– do not plan to sublease forgoing 40,000 $ 100,000
Estimated equipment relocation/set-up cost $ 200,000
Estimated general cost for shut down $ 75,000
What losses/impairments should be accrued at 12/31/13?
Recording Accruals – Example #2
21. Property held for sale (half of 1,000,000 less FMV) $ 450,000
One-time termination benefits paid in 2014
Assumes employees have been identified,
there is an expected completion date and
employees were informed $ 50,000
Lease (100,000 less sublease value 40,000) $ 60,000
Cannot accrue for relocation costs or “general accruals”.
Commitment to an exit or disposal plan by management does
not, by itself, result in the incurrence of a liability.
Exit and Disposal Cost Obligations can be tricky! ASC 450
Recording Accruals – Example #2
23. For expediency, many entities adopt policies
specifying the minimum cost that a property unit
must have before it is capitalized.
These policies are acceptable as long as the
minimum is reasonable and, where necessary,
exceptions are made to recognize that such policies
are merely conventions.
Fixed Asset Capitalization Policies
24. Entity has annual sales of $2.5M
Net income is $300k
Total PPE NBV is $4M
Capitalization policy is all tangible property with a
useful life over 1 year is capitalized if purchase price is
over $5k.
Is this policy reasonable?
Fixed Asset Capitalization Policies -
Example
25. Capitalization policy is tangible property with a useful life
over 1 year is capitalized if purchase price is over $5k.
Entity purchases a nice executive chair for CFO for
$4,999. The $4,999 chair is expensed.
Entity purchases 100 chairs for training facility at $500
per chair. This $50,000 purchase is expensed.
Entity remodels CFO’s office and purchases a desk for
$4,000, matching credenza $2,500, matching custom file
cabinets $3,000, chair $4,999 and installation cost of
$501. This $15,000 purchase is expensed.
Did the entity properly account for the furniture?
Fixed Asset Capitalization Policies -
Example
27. FOB terms are an important consideration in product
sales, because they determine the point at which title
to the product, and thus the risks and rewards of
ownership, has legally passed to the buyer.
FOB destination indicates that title to the product
passes upon delivery to the customer.
FOB shipping point indicates that title to the product
passes at the time of shipment.
FOB shipping point vs destination
28. FOB terms are an important consideration in product
sales, because they determine the point at which title to
the product, and thus the risks and rewards of
ownership, has legally passed to the buyer.
FOB destination indicates that title to the product passes
upon delivery to the customer.
Revenue recorded when it reaches customer
FOB shipping point indicates that title to the product
passes at the time of shipment.
Revenue recorded when it ships
VERY IMPORTANT – review your transportation cost terms
and associated agreements carefully but you must also
consider your implicit business practices
FOB shipping point vs destination
29. Products shipped FOB shipping point can generally be
considered delivered when the goods leave the seller’s
premises because the risk of loss is transferred at
shipment and the buyer has the rewards of owning the
product .
Example: Product is sold FOB shipping point as
indicated on the invoice. However, for this important
customer, the seller has agreed to be responsible for
hiring and paying the shipping agent and insuring the
goods in transit. Can the seller recognize the sale upon
shipment?
FOB shipping point vs destination
30. Products shipped FOB destination are not considered
to be delivered until the goods reach the customer.
Example: A third party shipping agent rather than the
seller has assumed the risk of physical loss on the
products during transit. Can the seller go ahead and
recognize the sale since they no longer have the risk of
loss during transit?
FOB shipping point vs destination
31. The phrase “synthetic FOB destination” is used when a
vendor offers free-on-board (FOB) shipping point
terms, but also has a standard business practice of
replacing goods that are lost or damaged while in
transit to the customer.
Example: A company has a implied (not written) policy of
replacing lost or damaged goods results. The contractual
terms specifically state that product is FOB shipping
point. Can the Company recognize revenue at the time
of shipment?
FOB shipping point vs destination
34. JENNIFER GOODMAN, CPA, CGMA
Assurance Principal | jennifergoodman@decosimo.com
Jennifer Goodman is an assurance principal with more
than 15 years experience in public accounting.
Jennifer provides audit and assurance services, including audits
of internal control over financial reporting, to privately held
businesses, public companies, not-for-profit organizations and
manufacturing and distribution clients. She contributes to the
firm’s manufacturing and distribution team by providing cost
accounting expertise, insights into best practices and specialized
advice regarding internal control issues. Her experience also
includes financial statement audits, audits of internal control over
financial reporting and limited scope consulting engagements for
foreign firms performing assurance engagements for foreign
SEC filers.