CPA Scribo enables CPAs to get their accounting and auditing work done timely and accurately

CPA-Scribo — A Blog for You?

If you are asking any of the questions below, you’re in the right place.

  • How can I find accounting and auditing information that is practical and not just theory?
  • Where can I find accounting and auditing information that is designed for small- to medium-sized accounting firms?
  • Is there a blog that provides technology tips for CPAs (those that enable me to get my work done on time)?
  • How can I become more efficient?
  • How can I make sure I get all my work done?

CPA Scribo

Sample Posts

Here are sample posts from CPA Scribo:

For more information about my fraud-related content, click here for a dedicated page.

CPA-Scribo’s Mission

Mission: Enable CPAs to get their accounting and auditing work done timely and accurately.

Who is Charles Hall?

I am blogging from the perspective of a CPA who has been in public accounting since 1985. I previously owned my own firm (for six years), but, for the most part, I have worked for CPA firms in the range of 25 to 125 people.

I am the quality control partner for McNair, McLemore, Middlebrooks & Co., LLC where I provide technical support to approximately 100 professionals, most of whom are CPAs.

I have taught CPE classes since 1990 and do my best to make the complicated simple. I have spoken at conferences for the Georgia Society of CPAs, the Institute of Internal Auditors, the Georgia Government Finance Officers Association, the County Officials Association of Tennessee, the Carl Vinson Institute of Government, and the American Institute of Certified Public Accountants. I also provide continuing education classes to CPA firms.

I provide practice management consulting services to CPA firms.

Additionally, I perform internal inspections and peer reviews for other CPA firms.

In the past, I served as a member of the Georgia Society of CPAs’ Peer Review Committee and as chairman of the Governmental Accounting and Auditing Committee.

Since 2004, I have been a member of the Association of Certified Fraud Examiners. The fraud cases I have worked on range from a few thousand to two million. I am a consultant with the Carl Vinson Institute of Government at the University of Georgia and have written course material for the Institute.

I am the author of The Little Book of Local Government Fraud Prevention and Preparation of Financial Statements & Compilation Engagements. Also, I am a contributing editor to PPC’s Guide to Cash, Tax, and Other Bases of Accounting.

Click below for a short video about my past and CPA-Scribo.com.

Contact Information

McNair, McLemore, Middlebrooks & Co., LLC

389 Mulberry Street
Macon, Georgia 31201
United States (US)
Phone: 478-746-6277
Email: chall@mmmcpa.com


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Legal Disclaimer

The information herein is provided to assist you. There is no guarantee that all information is correct. The user assumes all risks related to use of the material in this blog. Users should perform their own research to reach conclusions about all matters. The views in this blog do not necessarily represent those of McNair, McLemore, Middlebrooks, LLC.

Soli Deo Gloria.


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  • Robb says:

    Mr. Charles:

    I love your blog. It is always relevant. I wanted to see what your opinion was of proper way to format the equity section of LLC OCBOA statements when entity election was Corporation? We have generally used a partnership style equity section but I became concerned as I prepare for peer review on my ocboa compilations.

    Thanks for any input!

    • Robb, yes the LLC’s equity is presented like a partnership’s. I am not a tax guy at all, but you want to disclose the LLC equity using the categories in the tax return. GAAP calls for disclosure of the various types of LLC interest (if owners have different rights and privileges). GAAP also calls for the disclosure of the components of equity (e.g., undistributed earnings)–either on the face of the statements or in a note. Tax-basis statements should provide disclosures similar to those in GAAP. The LLC equity section starts with the title “Members equity.”

  • Robb Hurst says:


    Love the new book. Very simple and gets right to the meat of the SSARS 21 issues. We have been doing tax basis financials for our monthly bookkeeping clients. Question has arisen with client that wants to show his accounts receivable and accounts payable on the financials. Technically he is on cash basis for tax return reporting so I am thinking we can no longer issue “tax basis” financials; however we are definitely not issuing GAAP basis.

    Hoping you have seen this issue and can help with presentation.
    Thanks for your hard work!

    Robb Hurst

    • Robb, thanks for purchasing my book and I am glad you are finding it useful.

      Interesting question. It is permissible to use a modified cash basis of accounting. If this basis is used, you may want to provide a selected note disclosure explaining the details of the modified cash basis (accruing receivables and payables). If the cash basis is used for your tax return, then the change to a modified cash basis should be easy.

  • trey barber says:

    Enjoy the site. Very insightful for newcomer to the field. I’m studying for CPA exam and was wondering if you had any input on certain classes, websites or if you had any material that would be useful. thanks, trey